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All Journal Jurnal Ekonomi : Journal of Economic Jurnal Ilmiah Wahana Akuntansi Jurnal Pengabdian Masyarakat AbdiMas JURNAL PENDIDIKAN TAMBUSAI Majalah Ilmiah Bijak Journal Of Sharia Banking PREVENIRE: Journal of Multidisciplinary Science
Adrie Putra
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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DINAMIKA PERILAKU MANAJEMEN LIKUIDITAS PERBANKAN INDONESIA Putra, Adrie
Jurnal Ekonomi : Journal of Economic Vol 8, No 02 (2017): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v8i02.2026

Abstract

The purpose of this research is to create a model of detecting Indonesian banking liquidity by linking internal and external factors of banking liquidity itself. The research variables include financial economic variables and banking plus banking characteristics. The focus of research research is directed to the development of a model to determine the determinants of banking operations in carrying out its main function as an intermediary institution in the community based on Dynamic Panel Data GMM Arelano Bond. The data used is data from 2002 to 2015. The process of data processing starts from the graphicization of the main indicators of banking intermediation (loan to deposit ratio). Then an inferential analysis of econometrics based on the dynamic model of banking behavior. In this way will be able to obtain information determinant variable which becomes the key variable to detect liquidity early. The primacy of the research is that the model that will be produced can (1) be applied and able to provide very useful information in controlling bank liquidity policy (2) become a reference for monetary policy makers, especially BI (Bank Indonesia) and OJK (Indonesian Financial Services Authority) to stimulate the development of financial markets. (3) this model can also be used as a reference for the financial and banking world in order to improve the mobility of public funds, and (4) as reference materials for further research. This model can be used as a means of dissemination and publication for observers of finance and banking in understanding the condition of money market / bank and capital market. The implications of this research will produce targets and findings in the form of (1) Construction of the dynamics model of the behavior of Indonesian banking liquidity management. (2) The model of policy and strategy in creating added value for domestic industries and economy as a positive driving factor for the growth and development of national economy; (3) Dissemination of research results at the National Business Seminar organized by the Association of Management Professors or State and Private Universities in Indonesia Keywords: liquidity, characteristic, performance
ANALYSIS OF FACTORS AFFECTING ACCOUNTING STUDENTS IN CAREER SELECTION AS PUBLIC AND NON-PUBLIC ACCOUNTANTS Putra, Adrie
Jurnal Ekonomi : Journal of Economic Vol 12, No 01 (2021): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v12i01.4001

Abstract

This study aims to find out the factors that influence the career selection of accounting students of Esa Unggul University. In the study the factors measured using financial award variables, professional training, professional recognition, social values, work environment, market considerations and personalities had an influence on the career selection of accounting students as public accountants and non-public accountants.The data collection method in this study was obtained by distributing questionnaires to accounting students of Esa Unggul University and taking samples of 100 respondents.The results of the analysis showed that the variables of financial awards, professional training, professional recognition, social values, work environment, market considerations and personalities had a significant influence on career selection as a public accountant or non-public accountant.This study aims to determine the factors that affect the career choice of Esa Unggul University accounting student. In the study factors were measured using a variable financial reward, professional training, professional recognition, social value, work environment, market considerations and personality has an influence on the selection of the accounting student career as a public accountant or non-public accountant.Methods of data collection in this study were obtained using by distributing questionnaires to Esa Unggul University accounting student and take the sample of 100 respondents.Results of the analysis showed financial variable awards, professional training, professional recognition, social values, work environment, market considerations and personality has a significant influence on the selection of a career as a public accountant or non-public accountant. Keywords: financial awards, professional training, professional recognition, social values, work environment, market considerations and personality.
Student Perceptions of CPA Profession and Its Effect on Accounting Student Motivation Zakaria, Adam; Putra, Adrie
Jurnal Ekonomi : Journal of Economic Vol 1, No 1 (2010): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v1i1.1213

Abstract

This research explores the association between student perception about CPA firm and its effect of their motivation to be an auditor.  That perception was measured by auditor career, salary and be-nefit, job flexibility, personal issues, and accounting curriculum. 114 students filled questionnaires related. The result shows that only auditor career variable which is significant at 5 % level to pre-dict student motivation becoming auditor.  Keywords: Auditor Profession, Motivation, Accounting Curriculum
Akutansi UKM bagi Kelompok Usaha Kripik Ikan, Krupuk Ikan, dan Dodol Rumput Laut Kepulauan Tidung Putra, Adrie; Abdurrahman, Abdurrahman; Sugiyanto, Sugiyanto; Freddy, Daulat
Jurnal Pengabdian Masyarakat AbdiMas Vol 1, No 1 (2014): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v1i1.1191

Abstract

Penentuan harga produk krupuk ikan dan kripik ikan di Pulau Tidung sangat sederhana berdasarkan trial error dan feeling sehingga mengalami kesulitan yang sangat kompleks dari mulai input produk, proses produksi, sampai dengan output produksi.Tujuan utama kegiatan pengabdian masyarakat di Pulau Tidung pada home industry kelompok usaha krupuk ikan, kripik ikan dan dodol rumput laut adalah meningkatkan ketrampilan dalam bidang pelaporan keuangan yang berguna untuk pengembangan usaha krupuk ikan, kripik ikan dan dodol rumput laut.Metode quality awarenes dan Rapid Rural Appraisal menghasilkanrencana tindakpemberdayaan usaha krupuk ikan, kripik ikan dan dodol rumput laut dalam bentuk pelatihan mengenai penentuan harga jual produk yang benar supaya produk tersebut sesuai dengan harga konsumen dan wisatawan domestik, melakukan pembuatan dan pembentukan laporan keuangan berdasarkan Standar Akuntansi Keuangan berdasarkan Entitas Tanpa Akuntabilitas Publik (ETAP), dan melakukan pembuatan laporan perpajakan dengan SPT Pribadi dan Badan berdasarkan aturan pemerintah tentang pajak penghasilan dan self assesment. Hasil kegiatan pengabdian menunjukkan pelatihan akuntansi bagi usaha mikro, kecil, menengah (UKM) untuk meningkatkan kinerja keuangan perusahaan berjalan dengan lancar. Peserta memperoleh manfaat pelatihan bagi kemajuan usaha mereka.Kata kunci: sistem akuntansi, pelaporan keuangan, pajak penghasilan
PENGUJIAN PERSONAL FINANCIAL BEHAVIOR, PLANNED BEHAVIOR TERHADAP SELF CONTROL BEHAVIOR DENGAN THEORY PLANNED OF BEHAVIOR Adrie Putra
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 1 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.008 KB)

Abstract

Penelitian ini bertujuan untuk memberikan gambaran dan bukti tentang pentingnya perilakupengelolaan keuangan. Pengelolaan keuangan yang baik pada dasarnya sangat dibutuhkan karena dengan pengelolaan keuangan yang baik akan meningkatkan kesejahteraan. Berdasarkan data dari Badan Pusat Statistik (BPS) peningkatan kesejahteraan baik barang maupun konsumsi pangan meningkat dari 47,71% menjadi 50,66%, hal ini menjadi cermin pentingnya pengelolaan keuangan. Didasarkan pada Theory Planned of Behavior, bahwa perilaku merupakan fungsi dari informasi atau keyakinan yang menonjol mengenai perilaku tersebut. Orang dapat saja memiliki berbagai macam keyakinan terhadap suatu perilaku, namun ketika dihadapkan pada suatu kejadian tertentu, hanya sedikit dari keyakinan tersebut yang timbul untuk memengaruhi perilaku. Sedikit keyakinan inilah yang menonjol dalam memengaruhi perilaku individu. Berdasarkan pentingnya pengelolaan keuangan tersebut, penelitian ini bermaksud untuk memberikan bukti tentang perilaku pengelolaan keuangan,yang tercermin dari perilaku dan sikap yang digambarkan dengan variable ; power prestige, retention time, subjective norms, behavioral control, intentions, behaviors dan conscientiousness. Penelitian ini menggunakan analisis jalur dimana objek pada penelitian ini adalah mahasiswa aktif yang ada pada Universitas di Jakarta. Keyword: Self Control Behavior, Personal Financial Behavior, Planned Behavior
PENGUATAN POTENSI LULUSAN SEKOLAH MENENGAH KEJURUAN DALAM PENGGUNAAN AKUNTANSI DIGITAL DI KOTA TANGERANG Abdurrahman, Abdurrahman; Handayani, Sri; Lubna, Lubna; Arrozi A, MF; Sugiyanto, Sugiyanto; Putra, Adrie
Jurnal Pengabdian Masyarakat AbdiMas Vol 10, No 02 (2023): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v10i02.7395

Abstract

Kebutuhan akan tenaga kerja yang terampil dan kompeten adalah mutlak bagi sebuah perusahaan termasuk UMKM, namun demikian kenyataannya untuk mendapatkannya hal tersebut dibutuhkan biaya yang besar dan sebagian UMKM belum mampu untuk membiayai tenaga kerja tersebut. Di satu sisi Sekolah Menengah kejuruan (SMK) yang disiapkan untuk mengakomodasi untuk menyerap kebutuhan tenaga kerja level menengah perlu meningkatkan keterampilan dan kompeten dibidang yang digelutinya. Salah satu jurusan di SMK yaitu Akuntansi Keuangan Lembaga (AKL) juga memerlukan peningkatan kompetensi dibidang Akuntansi Digital yang sebagian SMK masih menggunakan aplikasi Akuntansi Digital yang sudah tidak digunakan didunia usaha,. Sehingga perlu disiapkan siswa SMK dalam menggunakan Akuntansi Digital yang update dan digunakan oleh pelaku bisnis .Pengabdian Masyarakat ini diselenggarakan di SMK Bina Bangsa Tangerang. Kegiatan ini terselenggara atas kolaborasi Universitas Esa Unggul dengan mitra aplikasi Zahir Accounting yaitu PT Zahir Internasional dan PT JACFA Advancement Center selaku provider Software dan Provider Pelatihan Zahir Accounting, Kegiatan ini dibagi menjadi 2 bagian yaitu pelatihan dari unsur Siswa dan dari unsur guru, Adapun hasil kegiatan ini diikuti oleh 72 Siswa dan 2 Guru SMK. setelah dilakukan pelatihan dan pengujian didapat hasil seluruh siswa dan guru yang mengikuti kegiatan ini dinyatakan lulus sehingga berhak mendapat sertifikat Zahir Accounting.Kata kunci : Laporan Keuangan; Akuntansi digital; Kompetensi Siswa SMK
The Effect Of Activity, Profitability And Leverage Ratios On The Timeliness Of Financial Reporting Adelia Alvionita; Adrie Putra
Journal of Multidisciplinary Science Vol. 3 No. 2 (2024): October
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Studi Islam Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58330/prevenire.v3i2.391

Abstract

The purpose of conducting this research is to analyze the effect of Activity Ratio, Profitability, and Leverage on the Timeliness of Financial Reporting both simultaneously and partially. The dependent variable (Y) that the researcher chose is the Timeliness of Financial Reporting, which is measured through the use of a dummy, with a score of 0 for those who are not on time and 1 for those who are on time. The object applied is the Consumer Goods sub-sector companies listed on the IDX in 2019 – 2022. The sample determined is 35 companies with the research period 2019 – 2022 through the use of Purposive Sampling. The data to be analyzed is the secondary type. Researchers here use the Logistic Regression Analysis method. The results obtained show that simultaneously the Activity Ratio, Profitability and Leverage have a significant effect on the Timeliness of Financial Reporting. Then partially Leverage has a negative effect while Activity and Profitability do not affect the Timeliness of Financial Reporting.
The Impact of Financial Literacy, Financial Behavior, and FinTech Adoption on Investment Decisions Among University Students Anggraeni, Friska; Putra, Adrie
Majalah Ilmiah Bijak Vol 22, No 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4642

Abstract

Investigate the influence of financial literacy, financial behavior, and financial technology (FinTech) on investment decisions made by students in West Jakarta. The research employs a quantitative approach with a descriptive and causal-comparative research design to understand the relationships between these variables. Specific Background: Data were collected through a survey using a specially designed questionnaire distributed to students who met the inclusion criteria, namely those who are actively enrolled in university and have experience in investment activities, using purposive sampling techniques. A total of 100 students participated as respondents in this study. The data analysis method used is multiple linear regression, which allows the researchers to measure the simultaneous effects of financial literacy, financial behavior, and FinTech on investment decisions. Results: Financial literacy has a positive and significant influence on students' investment decisions. Moreover, financial behavior, which includes how individuals manage their personal finances, also plays a crucial role in influencing investment decisions. FinTech, encompassing digital applications and platforms for financial management and investment, was also found to have a significant impact on investment decisions. The combination of strong financial literacy, healthy financial behavior, and the effective utilization of FinTech has been proven to enhance the quality of investment decisions made by students. Implications: Highlight the importance of developing more targeted financial literacy programs and promoting the use of financial technology as an investment aid among students
Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Ukuran KAP terhadap Audit Delay Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Bahtian, Muhammad Yudha; Putra, Adrie
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Tujuan penelitian ini untuk menguji pengaruh ukuran perusahaan, umur perusahaan, dan ukuran KAP terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023. penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan yang telah diaudit yang dipublikasikan di BEI. Populasi pada penelitian yaitu 81 perusahaan dan sampel penelitian menggunakan teknik purposive sampling 54 perusahaan pada tahun 2020 hingga 2023 maka jumlah data dalam penelitian ini menghasilkan 216 sampel. Hasil penelitian Melalui pendekata uji F ditemukan bahwa variabel ukuran perusahaan, umur perusahaan, dan ukuran KAP secara simultan berpengaruh signifikan terhadap audit delay. Uji t menunjukkan bahwa ukuran perusahaan, umur perusahaan dan ukuran KAP berpengaruh signifikan terhadap audit delay.
Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan Aisah, Nur; Putra, Adrie
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Studi ini bertujuan menganalisis dampak Good Corporate Governance (GCG) terhadap kinerja keuangan pada perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2023. Variabel independen terdiri dari kepemilikan institusional, kepemilikan manajerial, komite audit, dan dewan direksi, dengan Return on Asset (ROA) sebagai variabel dependen. Metode kuantitatif kausal digunakan dengan data sekunder dari laporan keuangan tahunan. Sebanyak 24 sampel dipilih melalui purposive sampling dari populasi 57 perusahaan, sehingga menghasilkan 96 observasi. Hasil uji simultan menunjukkan seluruh variabel independen memiliki pengaruh yang signifikan pada ROA. Pengujian dengan parsial, kepemilikan manajerial serta dewan direksi menunjukkan pengaruh signifikan terhadap ROA, disisi lain kepemilikan institusional dan komite audit tidak berpengaruh terhadap ROA.
Co-Authors Abdurahman Abdurrahman Adelia Alvionita Anggraeni, Friska Arrozi A, MF Bahtian, Muhammad Yudha Damayanti, Ana Daulat Freddy Handayani, Sri Laksono Trisnantoro Lubna Lubna Nur Aisah Sugiyanto - Zakaria, Adam