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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Sapa Laut Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo SEIKO : Journal of Management & Business 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) Jurnal Pengabdian kepada Masyarakat Nusantara 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 Aletheia Christian Educators Journal 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 JOSKA: ISORI KAMPAR JURNAL
Ricky Ricky
FTI Tarumanagara
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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
Profesi Konsultan Pajak: Jenjang Lanjutan di SMK Kristen Immanuel Pontianak Hernat, Okevanrianus Putra; Leon, Hengky; Haryadi, Dedi; Ricky, Ricky; Irwin, Irwin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i1.8386

Abstract

Keterbatasan jumlah konsultan pajak di Indonesia berbanding terbalik dengan meningkatnya jumlah wajib pajak dan kompleksitas regulasi perpajakan. Kondisi ini membuka peluang karier yang sangat luas bagi generasi muda, khususnya siswa Sekolah Menengah Kejuruan (SMK) Program Studi Akuntansi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman lanjutan mengenai profesi konsultan pajak kepada siswa SMK Kristen Immanuel Pontianak, meliputi persyaratan profesi, jenjang sertifikasi, peluang karier, tantangan profesi, serta roadmap pengembangan karier jangka panjang. Kegiatan dilaksanakan secara luring dengan melibatkan 141 siswa kelas X, XI, dan XII. Metode pelaksanaan meliputi pemaparan materi secara sistematis, diskusi interaktif, serta penyampaian data empiris mengenai kebutuhan konsultan pajak di Indonesia dan perbandingan internasional. Hasil kegiatan menunjukkan peningkatan pemahaman siswa terhadap profesi konsultan pajak sebagai karier profesional yang berkelanjutan dan bernilai strategis. Selain itu, siswa menunjukkan minat yang lebih tinggi untuk melanjutkan pendidikan ke jenjang perguruan tinggi di bidang akuntansi dan perpajakan sebagai tahap awal menuju sertifikasi konsultan pajak. Kegiatan ini diharapkan mampu memperkuat literasi karier, menyiapkan sumber daya manusia unggul di bidang perpajakan, serta mendukung peningkatan kepatuhan pajak nasional melalui edukasi sejak dini.
Analysis of Android-Based Fitness Testing and Measurement Application Ricky, Ricky; Rahmat, Ade; Hardika, Nevi
Joska: Jurnal Isori Kampar Vol. 2 No. 03 (2025): November Issue JOSKA: ISORI KAMPAR JURNAL
Publisher : INSPIRETECH GLOBAL INSIGHT & Ikatan Sarjana Olahraga Republik Indonesia (Kabupaten Kampar)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/joska.v2i03.136

Abstract

Objectives: This study aims to analyze the performance outcomes of 20-meter sprint and shuttle run tests among students participating in athletic extracurricular activities at SMPN 1 Teluk Batang, West Kalimantan, Indonesia. The study evaluates the effectiveness of an Android-based fitness testing and measurement application in assessing speed and agility as foundational physical competencies for athletics, with particular relevance to the standardized athlete monitoring framework of the All Indonesia Athletics Association (PASI). Methods: A descriptive quantitative research design was employed, involving ten purposively selected students (aged 12–14 years) who had undergone structured athletic extracurricular training for a minimum of six consecutive months. The 20-meter sprint test was administered to measure maximum running speed, while the shuttle run test was used to quantify agility. Data were analyzed using descriptive statistics including mean, standard deviation, and percentage of achievement relative to established ideal benchmark values. Performance classification followed a four-tier categorical framework (Excellent, Good, Average, Poor). Ethical clearance was obtained prior to data collection. Results: In the 20-meter sprint test, one participant (10%) achieved the Excellent category, six (60%) were classified as Good, and three (30%) fell within the Average category. In the shuttle run test, seven participants (70%) achieved the Good category, while the remaining three (30%) were classified as Average. No participant was classified as Poor in either assessment. Collectively, 70% of participants demonstrated performance at or above the Good threshold across both physical fitness domains. Conclusion: Participation in structured athletic extracurricular programs is positively associated with measurable improvements in speed and agility among early-adolescent students. Android-based fitness testing tools demonstrate promising utility in standardizing field-based assessments within the PASI coaching ecosystem. Future research involving larger, more diverse samples and longitudinal designs is recommended.
Serving to Strengthen: How Coaching Enhances the Impact of Servant Leadership on Teacher Competence Yulianto, Septian; Ricky, Ricky; Setiawan, Roy
Aletheia Christian Educators Journal Vol. 7 No. 1 (2026): APRIL 2026
Publisher : Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/aletheia.7.1.91-104

Abstract

As a newly established school implementing a curriculum that differs from other schools under the same foundation, a newly established private Christian senior high school in Sidoarjo faces the challenge of improving educational quality through teacher competency development. This study examines the effect of servant leadership on teacher competency, with coaching as a moderating variable. Using a quantitative approach, the study employed Partial Least Squares Structural Equation Modeling (PLS-SEM). Data on servant leadership and coaching were collected through questionnaires distributed to 38 teachers, while teacher competency data were obtained from secondary data provided by school leaders. The findings show that servant leadership has a positive and significant effect on teacher competency. Coaching does not have a significant direct effect on teacher competency; however, it strengthens the positive relationship between servant leadership and teacher competency. These findings suggest that servant leadership, when supported by structured coaching practices, can contribute more effectively to teacher development and educational quality improvement.
Co-Authors , Rahima Br Purba Ade Rahmat, Ade 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 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 Irwin, Irwin 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 Muhammad Jailani Muhammad Ramli Mujiono Mujiono Mustika, Rita Nababan, Esther Sorta Mauli Nevi Hardika, Nevi Nurcahyo, Nanang Nurgayah, Wa Nurhayati, Isnani Priyono Priyono Purwaningrum, Ajeng Handayani Putri, Anisa Maylana Ramadhan, Alfin Renny Maisyarah Rini Setyowati, Rini Romi, Michael Roy Setiawan S, Yvonne Augustin Sanjaya, Rezky Gusteo Silalahi, Mesri Stepanus Sahala Suryati, Lily Suyanto Suyanto Suyono Suyono Syukran Mursyid Tomiya, Tomiya Tony Wibowo, Tony Valenstya, Devita Winston, Winston Wulandari, Bayu Yulianto, Septian zeng, Clarita Zikri, Aditya Akhyar