Article Per Year (5 Year)
p-Index From 2021 - 2026
5.913
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) The Indonesian Accounting Review Jurnal Sapa Laut Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Jiko (Jurnal Informatika dan komputer) Unes Law Review YUME : Journal of Management Jurnal Review Pendidikan dan Pengajaran (JRPP) Bilancia : Jurnal Ilmiah Akuntansi PROJECT (Professional Journal of English Education) MES: Journal of Mathematics Education and Science BENING Prosiding National Conference for Community Service Project EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Ihsan: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) JOURNAL OF LANGUAGE Telcomatics Bima Abdi: Jurnal Pengabdian Masyarakat Indexia Jurnal Pengabdian Kepada Masyarakat Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Language and Health eScience Humanity Journal Bussman Journal : Indonesian Journal of Business and Management National Conference on Applied Business, Education & Technology (NCABET) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia TEKSTUR : Jurnal Teknologi Infrastruktur JGK (Jurnal Guru Kita) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Law, Environmental and Justice Jurnal Ekonomi, Manajemen, Akuntansi Computer & Science Industrial Engineering Journal Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Perspektif Penelitian Pendidikan
Ricky Ricky
FTI Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
PENGARUH AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP DETEKSI FRAUD DALAM LAPORAN KEUANGAN Ricky, Ricky
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.40672

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh audit internal dan pengendalian internal terhadap deteksi fraud dalam laporan keuangan melalui pendekatan studi literatur. Audit internal dan pengendalian internal merupakan dua mekanisme utama yang dirancang untuk mendeteksi dan mencegah fraud, tetapi efektivitas keduanya sering kali dipengaruhi oleh berbagai faktor, termasuk budaya organisasi dan tekanan eksternal. Berdasarkan analisis literatur, ditemukan bahwa sinergi antara audit internal yang independen dan sistem pengendalian internal yang kuat dapat secara signifikan meningkatkan efektivitas dalam mendeteksi fraud. Selain itu, faktor kontekstual, seperti komitmen manajemen terhadap integritas dan transparansi, memainkan peran penting dalam menentukan keberhasilan kedua mekanisme tersebut. Penelitian ini memberikan kontribusi dalam mengidentifikasi gap penelitian terkait interaksi antara audit internal dan pengendalian internal, serta menyarankan pendekatan holistik untuk memperkuat strategi deteksi fraud dalam organisasi.
Faktor-Faktor Penyebab Kesulitan Belajar Ilmu Pengetahuan Sosial Di Sekolah Menegah Pertama Muhammadıyah Palangkaraya Kelas VII Ricky, Ricky; Hendri, Hendri; Jailani, Muhammad
Jurnal Perspektif Penelitian Pendidikan Vol. 1 No. 2 (2023): Jurnal Perspektif Penelitian Pendidikan
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/jppp.v1i2.5985

Abstract

Penelitian ini bertujuan untuk: (1) mengetahui faktor-faktor apa saja yang menyebabkan kesulitan peserta didik dalam belajar Ilmu Pengetahuan Sosial, (2) mengetahui kesulitan belajar Ilmu Pengetahuan Sosial yang dipengaruhi oleh faktor eksternal, (3) mengetahui kesulitan belajar Ilmu Pengetahuan Sosial yang dipengaruhi oleh faktor internal. Populasi dalam penelitian ini adalah peserta didik dari kelas VII B Sekolah Menengah Pertama Muhammadiyah Palangkaraya. Yang berjumlah 31 peserta didik.sempel penelitian ini terdiri dari enam peseta didik.pengambilan sempel ditentukan dengan teknik wawancara. Hasil penelitian menunjukan bahwa: (1) Terdapat dua faktor yang mempengaruhi kesulitan belajar yaitu faktor dalam diri (internal) dan luar diri (eksternal). (2) Adapun kesulitan belajar dari dalam diri yaitu: kurang memperhatikan pembelajaran karena metode pembelajaran yang membuat peserta didik bosan, kurangnya minat dalam mengikuti pembelajaran, dan kondisi peserta didik saat mengikuti pepmbelajaran saat masuk jam siang peserta didik mengantuk dan kelelahan sehingga tidak dapat mengikuti pelajaran dengan benar. (3) Faktor eksternal meliputi: kurang berpariasinya metode pembelajaran yang digunakan, factor guru dalam membawakan proses pembelajaran dan bahan pembelajaran yang dirasa cukup banyak.
Pengaruh Kinerja Keuangan, Leverage dan Pergantian Manajemen Terhadap Auditor Switching Ardita, Akwine Jeny; Ricky, Ricky
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8575

Abstract

This study aims to analyze the effect of financial performance variables, leverage, and management turnover on auditor switching in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The population in this study consisted of 83 companies, and the final sample was 52 companies selected through purposive sampling, resulting in a total of 260 observations. Data analysis was conducted by applying binary logistic regression using SPSS. The dependent variable, auditor switching, was measured using a dummy variable, with companies that changed auditors given a value of 1 and companies that did not change auditors given a value of 0. Financial performance, as measured by ROA, did not have a significant effect on auditor switching. This may indicate that a decline in financial performance is not always the main driver for companies to change auditors, as other factors may be more dominant. Similarly, leverage had no significant effect on auditor switching. This study shows that the leverage variable, which serves as an indicator of a company's debt burden, also had no significant effect on the decision to change auditors. However, management turnover measured using dummy variables was found to have a significant and positive effect on auditor switching. These findings illustrate that the replacement of the chief executive officer or top management is the main factor driving companies to change auditors. This study is projected to provide comprehensive insights into the dynamics and factors that empirically influence auditor switching, particularly in food and beverage companies listed on the IDX.
PENGARUH KECEPATAN PENGIRIMAN, BRAND IMAGE, CUSTOMER EXPERIENCE, DAN PROGRAM LOYALITY TERHADAP KEPUASAN PELANGGAN PADA PT. NOBEL ASIA PASIFIK KOTA BATAM Wibowo, Edwin Agung; Anggraini, Dini; Hisyam, Magneta; Purwaningrum, Ajeng Handayani; Ricky, Ricky
BENING Vol 12, No 2 (2025): NOVEMBER 2025
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v12i2.8584

Abstract

Penelitian ini dilakukan di PT. Nobel Asia Pasifik di Kota Batam untuk mengevaluasi pengaruh Kecepatan Pengiriman, Brand image, Customer Experience, Program Loyality. Jenis penelitan yang dilakukan adalah penelitian kuantitatif dan menggunakan sampel dari jumlah responden dengan sampel yaitu 80 orang. Yang dilakukan dangan observasi dan penyebaran kusioner. Analisisn data yang digunakan dalam penelitian ini adalah analisis linear berganda dan uji hipotesis menggunakan SPSS versi 27. Hasil penelitian ini Hasil uji hipotesisi dijelaskan bahwa (X1) dijelaskan bahwa kecepatan pengiriman (X1) memiliki nilai thitung sebesar 4,885 > nilai ttabel 1,992, Hasil uji hipotesis dijelaskan bahwa brand image (X2) memiliki nilai thitung sebesar 0,349 < nilai ttabel 1,992, Hasil uji hipotesis bahwa customer experience (X3) memiliki nilai thitung sebesar 2,488 > nilai ttabel 1,992, Hasil uji hipotesis dijelaskan bahwa program loyality (X4) memiliki nilai thitung sebesar 1,337 < nilai ttabel 1,992, kecepatan pengiriman, brand image, customer experience dan program loyality berpengaruh secara simultan terhadap kepuasan pelanggan pada PT. Nobel Asia Pasifik
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI CLOUD ACCOUNTING JURNAL ID DENGAN TINGKAT PEMAHAMAN PEMANFAATAN TEKNOLOGI OLEH PENGGUNA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV JAYA PERKASA ABADI Ricky, Ricky; Maisyarah, Renny; Purba, Rahima Br.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.604

Abstract

The aim of this research is to determine the application of the cloud accounting information system, the level of understanding of the use of technology by users and the level of understanding of the use of technology by users which is able to moderate the influence of the application of the cloud accounting information system on CV Jaya Perkasa Abadi. The research method used is quantitative associative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing of the implementation of the cloud accounting information system have a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users has a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users weakens the relationship between the application of cloud accounting information systems and the quality of financial reports at CV Jaya Perkasa Abadi. Simultaneously implementing the cloud accounting information system, the level of understanding of the use of technology by users simultaneously has a significant influence on the quality of financial reports at CV Jaya Perkasa Abadi.
ENHANCING AUDIT QUALITY IN ENERGY COMPANIES: THE ROLE OF AUDIT FIRM ROTATION ALONGSIDE AUDIT COMMITTEE GENDER DIVERSITY AND CEO DUALITY Marsha Tiodora Pitaloka; Ricky, Ricky
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/j2nexn69

Abstract

This study examines the influence of gender composition in audit committees, public accounting firm rotation, and CEO duality on audit quality in energy companies listed on the Indonesia Stock Exchange. Audit quality is a crucial aspect in maintaining transparency and integrity in financial reporting, serving as a primary tool for decision-making and oversight in the capital market. Using logistic regression on 55 company samples, the study’s findings indicate that KAP rotation, gender diversity in audit committees, and CEO duality (serving as both CEO and chairman of the board of commissioners) have a positive and significant impact on improving audit quality. The coefficients and odds ratio values indicate that the presence of female members in the audit committee increases the likelihood of audit quality by 5.5 times, while auditor rotation and CEO duality each increase the likelihood by approximately 2 and 4.7 times, respectively. These findings strongly support agency theory and information asymmetry theory, which emphasize the importance of governance structures in ensuring quality audits to mitigate the risk of financial statement fraud.
Co-Authors , Rahima Br Purba Aditya, Mifta Afriana, Afriana Alfian Alfian Ambalegin, Ambalegin Ananda, Nabila Tri Anasulfalah, Hakim Andiko, Riki Andrew, Willson Anthony, Marco ARDIANTA, JONAS Ardita, Akwine Jeny Aria Wibawa Arianto, Tomi Ariawan Gunadi Arispratama, Jefrry Armando, Pandapotan Rafli Asri, Dhita Hafizha Catherensia, Veronica Chandra, Jonathan Christian Dedi Haryadi Dedi Haryadi Dien Novita Dini Anggraini, Dini Edwin Agung Wibowo, Edwin Agung Elina, Tuti Elok Heniwati Esfandiany, Shelby Evinna Cinda H Fernando, Nico FX Hastowo Broto Laksito Glenardy, Glenardy Glend, Glend Golan Hasan, Golan Hakim, Muhammad Adib Taufiqul Hambani, Pebri Hendri Hendri Hengky Leon Herianto, Tulus Joseph Hernat, Okevanrianus Putra Hisyam, Magneta Hodi, Hodi Juanta, Palma Kudri, Wan Muhammad Lady, Lady Lalela, Estefan Ricardo Lim, Jesson M H Sedera , Rakotoarisoa M Zaid M Zaid M. Manugeren, M. Manitra , Ramalina Ranaivo Mikea Marsha Tiodora Pitaloka Muhammad Jailani Muhammad Ramli Mujiono Mujiono Mustika, Rita Nababan, Esther Sorta Mauli Nurcahyo, Nanang Nurgayah, Wa Nurhayati, Isnani Priyono Priyono Purba, Windania Purwaningrum, Ajeng Handayani Putri, Anisa Maylana Ramadhan, Alfin Renny Maisyarah Rini Setyowati, Rini Romi, Michael S, Yvonne Augustin Sanjaya, Rezky Gusteo Silalahi, Mesri Simson, Erick Stepanus Sahala Suryati, Lily Suyanto Suyanto Suyono Suyono Syukran Mursyid Tomiya, Tomiya Tony Wibowo, Tony Valenstya, Devita Wijaya, Ryo Winston, Winston Wulandari, Bayu Yantiana, Nella zeng, Clarita Zikri, Aditya Akhyar