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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi dan Ekonomika Jurnal Abdi Insani Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Julita Saidi
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Hubungan etika profesi, keahlian, pengalaman, dan situasi audit dengan ketepatan pemberian opini dalam audit laporan keuangan melalui pertimbangan materialitas dan skeptisisme profesional auditor Wahyudi, Dwi Putra; DP, Emrinaldi Nur; Saidi, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is to examine the relation between ethics, expertise, experience, and audit situation with accuracy of the issuing of audit opinion through materiality judgment and auditor’s professional scepticism as a mediating effect. Survey method is applied to the respondents consisting of auditors in registered public accounting firm in the IAPI directory in Batam, Pekanbaru, and Palembang.Data analysis conducted by using Partial Least Square (PLS) method withSmartPLS 2.0 M3 from sample of 61 developed questionnaire responses that were distributed to 18 public accounting firms.The result of this research indicate that ethics, expertise, and experience have significant relation with accuracy of the issuing of audit opinion. While, ethics and auditor’s professional scepticism have significant mediating effect through materiality judgment, then ethicts and audit situation have significant mediating effect through auditor’s professional scepticism. The R-Square obtained indicate that 85,53% accuracy of the issuing of audit opinion can be described by all independent and mediating variables, while the remaining 14,47% is described by other variables were not examined in this research.Key words : ethics, expertise, experience, audit situation, auditor’s professional scepticism, materiality judgment, audit opinion
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN BLOCKHOLDERS TERHADAP EARNINGS MANAGEMENT (Studi Pada Emiten Sektor Manufaktur di Bursa Efek Indonesia) Yani Zulvina; Amries Rusli Tanjung; Julita Saidi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to provide empirical evidence about the influence of Independent Commissioners, Audit Committee and Blockholders to Earnings Management. The population in this study are manufacture company that listed in Indonesian Stock Exchange. Sampling was conducted using a purpossive sampling method and number of sampling is 36-years financial statements.. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 17 version. Based on the formulation of the problem and hypotheses that have been built as well as the analysis of the results, it can be concluded that the independent commissioners, audit committee and blockholders simultaneously affect the earnings management, meaning jointly Independent Commissioners, Audit Committee and Blockholders can reduce Earnings Management. Thus, the Independent Commissioner, Audit Committee and Blockholders together (simultaneously) can improve the quality of financial reporting issuers manufacturing in Indonesian Stock Exchange.Keywords : Independent Commissioners, Audit Committee, Blockholders, and Earnings Management.
Reaksi Investor terhadap Corporate Sustainability Performance: A Review Of Literature Using Stakeholder Theory Iznillah, Muhammad Luthfi; Saidi, Julita; Rasuli, M; Nasrizal, Nasrizal
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/4pce9r80

Abstract

Climate change and sustainability have become critical global issues, prompting companies to enhance their Corporate Sustainability Performance (CSP). However, many companies have yet to optimally integrate CSP into their business strategies, which can influence investors' decision-making. This study aims to explore investors' perspectives on CSP through the lens of stakeholder theory and analyze how these perceptions affect investment decisions. A literature review approach was used to summarize and analyze relevant literature on CSP and stakeholder theory from various national and international journals. The findings indicate that investors highly value high CSP and use sustainability reports as tools for evaluating risks and opportunities. Good CSP can enhance a company's reputation, add value, and provide a competitive advantage. Despite increasing awareness of the importance of sustainability, many companies still fail to fully integrate CSP into their business strategies. This study emphasizes the importance of integrating CSP into business strategies to meet stakeholder expectations and achieve sustainable long-term performance. The theoretical and managerial implications of this research highlight the importance of transparency and accountability in sustainability reporting to enhance investor trust. The limitations of this study include the use of secondary data and a literature review approach. Future research is recommended to employ empirical methods with primary data collection to gain deeper insights.
Optimalisasi Pengelolaan Keuangan UMKM: Faktor Sistem Informasi Akuntansi, Literasi Keuangan, dan Persepsi Risiko Saidi, Julita; Luthfi Iznillah, Muhammad; Natariasari, Riska
Akuntansi & Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.8196

Abstract

This study investigates the impact of financial literacy and risk perception on MSMEs' financial management behavior, focusing on the mediating role of Accounting Information System (AIS) characteristics. The research was conducted on business actors in the Car and Motorcycle Repair and Maintenance sector and the Accommodation and Food and Beverage Services sector in Pekanbaru City, Indonesia, with a population of 2,046. A sample of 323 was determined using the Krejcie and Morgan formula with a Proportionate Stratified Random Sampling technique. Primary data were collected through questionnaires and analyzed using SEM-PLS with WarpPLS version 8.0. The results indicate that financial literacy and risk perception have a significant positive impact on financial management behavior, with AIS characteristics effectively mediating these relationships. These findings highlight the importance of improving financial literacy, enhancing risk perception, and optimizing AIS implementation to support sustainable financial management for MSMEs.
PENDAMPINGAN LEGALITAS USAHA BAGI PELAKU UMKM DI DESA RIMBO PANJANG, TAMBANG, KAMPAR Hamdani, Febbyana Wulandari; Utami, Bunga Chintia; Saidi, Julita; Kurnia, Deby; Toruan, Tuty Susanty L.; Septiana , Suci Anggraini; Raja, Muhammad Fathir; Sugito, Marcel Bayu; Yolanda, Alya
Jurnal Abdi Insani Vol 12 No 10 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i10.2963

Abstract

A socialization and support program related to business legality for MSME actors in Rimbo Panjang Village, Tambang District, Kampar Regency was held to increase the knowledge and skills of the community in managing Business Identification Numbers (NIB), Home Industry Food (PIRT), and Halal Certification. This activity was carried out due to the low awareness and knowledge of MSME actors regarding the importance of business legality, resulting in many local products lacking official permits and facing difficulties in competing in broader markets. Through participatory socialization and mentoring methods, 13 MSMEs successfully obtained NIBs, 2 MSMEs obtained PIRT distribution permits, and 8 MSMEs received halal certificates. These results indicate that the support provided has a positive impact on improving the legality, quality, and competitiveness of MSMEs. In addition to providing legal certainty, this program also expands market access, opens up investment opportunities, and increases consumer confidence in local products.
Co-Authors Amries Rusli Tanjung Bunga Chintia Utami Dwi Putra Wahyudi Emrinaldi Nur DP Hamdani, Febbyana Wulandari Kurnia, Deby Luthfi iznillah, Muhammad Luthfi, Muhammad M. Rasuli Nasrizal, Nasrizal Raja, Muhammad Fathir Riska Natariasari Septiana , Suci Anggraini Sugito, Marcel Bayu Toruan, Tuty Susanty L. Yani Zulvina Yolanda, Alya