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PENGARUH UTANG TERHADAP LABA BERSIH PT INDOCEMENT TUNGGAL PRAKASA TBK TAHUN 2021 Nurdin Zaelani Apdau; Riko Sutriyadi; Nasril Nasril
JURNAL LENTERA AKUNTANSI Vol. 6 No. 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.564

Abstract

With the rapid growth of the present day, every company is required to be able to compete with other companies in establishing the development and the existing rates. The company's growth and progress are determined in how it achieves its ultimate goal of achieving its established profit. In this case debt isa source of funds to continue production and achieve the company's goals. The thesis marked "the effects of debt on net profit PT Indocement Tunggal Prakasa Tbk. And the study commissioned to know how debt affects a partial and large net profit PT Indocement Tunggal Prakasa Tbk registered to the Indonesia Stock Exchange. The method used in this study is with a quantitative approach with secondary data as a source of data obtained from the official site of the Indonesian exchange. The technique used was a classic analysis of assumptions, a simple hypothetical and regression analysis with the help of SPSS software. Based on a study conducted by t or partial by the SPSS it is concluded that debt has a negative effect on net profit.Keywords: net profit, debt, Indocement Tunggal Prakasa
PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP TINDAKAN KECURANGAN PADA USP SWAMITRA BUKOPIN DI JAKARTA Riko Sutriyadi; Elvin Shelly Joe
JURNAL LENTERA AKUNTANSI Vol. 6 No. 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.576

Abstract

This study aims to find out how the Effect of Internal Auditor Professionalism on Fraudulent Actions. Internal auditors as people who carry out internal auditing activities, have an obligation to assist management in preventing fraudulent acts, through reviews of the effectiveness of internal controls and providing suggestions for improvement. Professionalism is a measure used to see how well a person carries out his work or profession. Good experience will produce better knowledge than those who do not have sufficient knowledge of the task. The data used in this study were obtained from a questionnaire created by the researcher and filled out by the Internal Auditor of USP Swamitra Bukopin in Jakarta. USP Swamitra Bukopin is a Savings and Loan Unit from the cooperation between the Cooperative and PT Bank Bukopin, Tbk. Based on the results of data analysis that has been carried out by the author at the USP Swamitra Bukopin in Jakarta, regarding the Effect of Internal Auditor Professionalism on Fraud, the authors can conclude that there is a significant positive effect between the X variables on Y, because the value of t-count > t-table (4,878 > 2,069). So that there is an influence between the X variable on Y, or in other words Ho accepts and Ha is rejected. Based on research conducted at USP Swamitra Bukopin in Jakarta, it can be concluded that the professionalism of internal auditors has a significant effect on fraud. Based on the calculation of the regression test, it can be seen that the coefficient of determination (R2) is 0.509 or 50.9%, which means that the contribution of the professionalism of the internal auditors to fraud at the USP Swamitra Bukopin in Jakarta is strong. While the remaining 0.491 or 49.1% is influenced by other factors that are not taken into account in this study.Keywords : Profesionalisme Auditor Internal dan Tindakan Kecurangan
PENGARUH INFLASI, INDONESIAN GOVERMENT BOND/SUN YIELD, KURS DOLLAR, PERTUMBUHAN GDP TERHADAP INDEKS LQ45: DENGAN INDEKS IHSG SEBAGAI VARIABEL INTERVENING DI BURSA EFEK INDONESIA (Study empiris di Bursa Efek Indonesia tahun 2011 – 2016) Riko Sutriyadi
JURNAL LENTERA AKUNTANSI Vol. 4 No. 2 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.133 KB) | DOI: 10.34127/jrakt.v4i2.325

Abstract

This study aims to analyze the effect of inflation, Indonesian government bond / SUN yield, dollar exchange rate, GDP growth on the LQ45 index, with the IHSG index as an intervening variable on the Indonesia Stock Exchange (Empirical Study on the Indonesia Stock Exchange in 2011-2016). This study uses purposive sampling with weekly data (week to week) for 5 years starting from January 2011 to January 2016 and obtained a population of 263 weeks. The statistical method used in this study is inferential statistics that is multiple linear regression analysis with time series data that is processed using Eviews 7 software. The results showed that partially the inflation variable had a negative and significant effect on the LQ45 index, The Indonesian Government Bond / SUN yield had a positive and significant effect on the LQ45 index, the dollar exchange rate had a positive and significant effect on the LQ45 index, GDP growth had a positive and significant effect on the index LQ45. Inflation variable has a negative and significant effect on the JCI index, The Indonesian Government Bond / SUN yield has a positive and significant effect on the JCI index, the dollar exchange rate has a positive and significant effect on the JCI index, GDP growth has a positive and significant effect on the JCI index, LQ45 Index has a positive effect and significant on the JCI index and simultaneously intervening variables, namely inflation, The Indonesian Government Bond / SUN yield, dollar exchange rate, GDP growth and LQ45 index have a significant effect on the index index JCI. The conclusion from the results of this study is that there is no significant effect on the research gap proposed by the author.Keywords: inflation, SUN yield, GDP, LQ45 index, IHSG index.
THE INFLUENCE OF DAR, ROE AND COMPANY SIZE ON EPS (FOOD AND BEVERAGE SUB SECTOR COMPANIES IN BEI 2024) Riko Sutriyadi; Nur Haris Ependi; Maria Evy Purwitasari; Sudirman
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes, January 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.634

Abstract

The capital market acts as a source of funding for companies as well as an investment platform that includes various instruments such as stocks, bonds, and mutual funds. The existence of the capital market provides an opportunity for companies to obtain capital that can be used in business development. Stock prices are the main indicator in reflecting the company's performance, which is influenced by internal factors such as financial statements, profitability, as well as external factors such as economic conditions, government policies, and the global market situation. Investors need to understand the risks of stock investment, including price volatility, and consider various factors in decision making in order to maximize profits while increasing company value. This research uses a quantitative descriptive method with data from the Indonesia Stock Exchange. The results showed that partially and simultaneously, Debt to Assets Ratio (DAR), Return on Equity (ROE), and company size affect stock prices with a contribution of 36%.
Pelatihan Persiapan Menghadapi Dunia Kerja pada Siswa SMA Cengkareng 1 Sudirman Yakub; Fatimah Malini Lubis; Susi Oktafiani; Herawati Tardan; Riko Sutriyadi
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): PUBLICA: Jurnal Pengabdian Kepada Masyarakat, April 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v4i2.93

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesiapan siswa SMA Cengkareng 1 dalam menghadapi dunia kerja melalui pemahaman yang komprehensif mengenai pentingnya persiapan diri. Fokus utama pelatihan ini adalah pada tiga aspek utama, yaitu persiapan ilmu (knowledge), keterampilan (skill), dan sikap (attitude) sebagai fondasi utama dalam memasuki dunia kerja. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan identifikasi kebutuhan, penyusunan materi, pelaksanaan pelatihan, serta evaluasi kegiatan. Materi pelatihan dirancang secara aplikatif, meliputi pemahaman tentang pentingnya menguasai ilmu yang relevan dengan pekerjaan yang diinginkan, pengenalan dan pengembangan soft skills yang dibutuhkan di dunia kerja seperti komunikasi, kerja sama tim, dan problem solving, serta penanaman attitude positif seperti disiplin, tanggung jawab, dan etika profesional. Pelaksanaan kegiatan dilakukan secara interaktif melalui ceramah, diskusi, serta simulasi sederhana untuk memperkuat pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan kesadaran siswa terhadap pentingnya mempersiapkan diri secara menyeluruh sebelum memasuki dunia kerja. Selain itu, siswa menjadi lebih memahami kompetensi yang harus dimiliki sesuai dengan minat karir mereka. Evaluasi menunjukkan bahwa peserta merasa materi yang diberikan sangat relevan dan memberikan wawasan baru yang bermanfaat bagi masa depan mereka. Dengan demikian, pelatihan ini diharapkan mampu membentuk siswa yang lebih siap, percaya diri, dan memiliki daya saing dalam menghadapi tantangan dunia kerja.
ANALISIS PROSEDUR PELAKSANAAN PROGRAM LATIHAN TRIATHLON PADA PARI SAKTI TRIATHLON CLUB JAKARTA SELATAN Fajar Sugia Basuki; Herry Syafrial; Riko Sutriyadi
MANAGER: Journal of Management and Administration Science Vol. 5 No. 1 (2026): MANAGER: Journal of Management and Administration Science, Agustus 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/manager.v5i1.1791

Abstract

Penelitian ini bertujuan untuk mendeskripsikan prosedur pelaksanaan program latihan triathlon pada Pari Sakti Triathlon Club Jakarta Selatan, tahapan pelaksanaan latihan, peran pelatih dan atlet, kesesuaian pelaksanaan latihan di lapangan dengan prosedur yang telah direncanakan, serta kendala yang dihadapi dalam pelaksanaan program latihan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data dilakukan melalui observasi non-partisipan, wawancara semi-terstruktur, dan dokumentasi. Informan penelitian terdiri dari General Manager, pelatih utama, asisten pelatih, atlet kelas master, atlet kelas youth, dan admin klub. Teknik analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan dengan bantuan software NVivo untuk mengelompokkan hasil wawancara sesuai fokus penelitian. Hasil penelitian menunjukkan bahwa prosedur pelaksanaan program latihan triathlon di Pari Sakti Triathlon Club telah berjalan cukup terstruktur melalui penyusunan jadwal latihan, pembagian jenis latihan, pendampingan pelatih, koordinasi, serta evaluasi program. Tahapan latihan dilakukan melalui identifikasi kemampuan atlet, pemanasan, latihan inti, pendinginan, dan evaluasi. Pelatih berperan sebagai penyusun program, pemberi instruksi, pengawas, motivator, dan evaluator, sedangkan atlet berperan mengikuti arahan, menjaga disiplin, serta menjalankan program latihan. Pelaksanaan latihan secara umum telah sesuai dengan prosedur yang direncanakan, namun tetap mengalami penyesuaian karena perbedaan kemampuan atlet, kondisi fisik, jadwal sekolah atau pekerjaan, cuaca, fasilitas, serta konsistensi kehadiran.
ANALISIS INTEGRASI MANAJEMEN LOGISTIK BAHAN MAKANAN TERHADAP PENCATATAN AKUNTANSI KEUANGAN UMKM PADA RUMAH MAKAN XXX Riko Sutriyadi; Hendry Eka Sakti; M. Ferdinansyah
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2149

Abstract

Financial statements serve as a vital instrument in analyzing a company's financial performance, providing a comprehensive overview of assets, liabilities, and equity positions that form the strategic foundation for economic decision-making. However, limited financial literacy and recording systems remain major obstacles for SME players. This research aims to bridge this gap by designing a computer-based accounting system specifically engineered to simplify the financial reporting process for small business owners. This research approach utilizes a quantitative descriptive method to map operational and technical needs in the field. The integration of computerized accounting aspects ensures that transaction data is not only recorded digitally but also generates accurate, real-time information with minimal risk of human error. From a business administration perspective, the implementation of this system aims to strengthen internal management governance. With structured reports, SMEs can control cash flow, manage inventory, and monitor operational expenses more professionally, thereby creating efficiency in business sustainability. Furthermore, from an international business administration perspective, technology-based standardization of financial statements is the first step for SMEs to penetrate the global market. Accountable and transparent reports make it easier for business actors to meet cross-country regulatory standards, access international financing, and build credibility in the eyes of investors and foreign trading partners.". The results of this study conclude that digital transformation in financial reporting provides tangible benefits for SMEs in determining their precise financial condition. Therefore, collective efforts are required to foster a culture of disciplined financial recording. The implications of this research are expected to formulate a concept for cultivating financial reporting that integrates sophisticated accounting technology with modern business management practices, in order to create an SME ecosystem that is resilient, accountable, and competitive on the international stage
PERANCANGAN SISTEM INFORMASI PENDAFTARAN CALON TENAGA KERJA ONLINE BERBASIS WEB PADA AJB BUMIPUTERA 1912 JAKARTA Arifin Setiabudi; Akhwanul Akmal; Riko Sutriyadi
JURNAL LENTERA ICT Vol. 5 No. 2 (2019): JURNAL LENTERA ICT
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perusahaan merupakan suatu bentuk organisasi yang terdiri dari kumpulan orang pada masing-masing fungsi tugas dan tanggung jawab. Karyawan adalah komponen penting bagi perusahaan dalam mencapai tujuan perusahaan. Oleh karena itu diperlukan karyawan dengan kemampuan kinerja yang sesuai untuk mewujudkan tujuan dari perusahaan. Maka dari itu, diperlukan sistem yang memudahkan bagian SDM untuk mencari calon tenaga kerja yang akan bergabung pada perusahaan. Untuk mengatasi masalah tersebut, penulis berinisiatif untuk membuat suatu sistem pendaftaran calon tenaga kerja berbasis web. Dengan adanya pendaftaran karyawan secara online berbasis web diharapkan dapat mempermudah suatu perusahaan dalam mencari karyawan Kata Kunci : Perancangan, Sistem, Tenaga Kerja, Bumiputera