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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Kreatif Tadulako Online Jurnal Akuntansi dan Sistem Teknologi Informasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL ILMU EKONOMI & SOSIAL JURNAL EKONOMI UHO Orbith : Majalah Ilmiah Pengembangan Rekayasa dan Sosial Universa Medicina Sumatra Journal of Disaster, Geography and Geography Education Jurnal Panorama Hukum Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Indonesian Journal of Rheumatology Indonesian Journal of Obstetrics & Gynecology Science Assets: Jurnal Akuntansi dan Pendidikan JURNAL PENDIDIKAN TAMBUSAI JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Respirologi Indonesia JAE (Jurnal Akuntansi dan Ekonomi) Ensiklopedia Social Review eBA Journal: Journal Economic, Bussines and Accounting Majalah Kesehatan Pharmamedika Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ekonomi Manajemen Indonesia Accounting Journal Jurnal Investasi JSR : Jaringan Sistem Informasi Robotik Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal ABDIMAS STMIK DHARMAPALA Jurnal Gagasan Hukum Jurnal Penelitian Geografi (JPG) Marcapada: Jurnal Kebijakan Pertanahan Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Widya Dharma Journal of Business Innovative: Journal Of Social Science Research Jurnal Penyakit Dalam Indonesia Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat Kadaster: Journal of Land Information Technology SENMEA Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat
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IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO Retno Sari, Wiwit Ayu; Suhendro, Suhendro; Dewi, R. Riana
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.707

Abstract

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.
PELAKSANAAN CSR PT ASIA FORESTAMA RAYA TERHADAP PENINGKATAN PEREKONOMIAN MASYARAKAT BERDASARKAN PERATURAN DAERAH PROVINSI RIAU NOMOR 6 TAHUN 2012 Suhendro, Suhendro; Utama, Andrew Shandy; Susanty, Ade Pratiwi
Ensiklopedia Sosial Review Vol 1, No 2 (2019): Volume 1 No 2 Juni 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v1i2.231

Abstract

Based on Article 11 of Riau Provincial Regulation Number 6 of 2012 it is stated that the corporate social responsibility work field can be carried out in the fields of education, health, infrastructure, sports and arts, social and religious culture, environmental preservation, populist economic enterprises, empowerment of indigenous peoples, and other fields of work that significantly impact on improving the quality of society. The problem in this research is how is the implementation of corporate social responsibility of PT Asia Forestama Raya towards improving the economy of the community based on Riau Provincial Regulation Number 6 of 2012? What are the obstacles in the implementation and how are the efforts to overcome these obstacles? The method used in this research is socio-legal research. The results of this research that PT Asia Forestama Raya did not implement corporate social responsibility to empower the economy of the community in the District of Rumbai Pesisir, Pekanbaru City. The obstacles in the implementation are from the company point of view, namely the financial condition of PT Asia Forestama Raya is currently in an unstable condition so that for three years there has not been implemented a community economic empowerment program, from the community point of view, namely the lack of community knowledge regarding Riau Provincial Regulation Number 6 Year 2012, while from the government side, there is still weak supervision of the implementation of corporate social responsibility of PT Asia Forestama Raya. Efforts to overcome these obstacles are based on Article 32 of Riau Provincial Regulation Number 6 of 2012 which states that if PT Asia Forestama Raya does not implement corporate social responsibility, then the company may be subject to administrative sanctions in the form of written warnings from the Pekanbaru City Government and restrictions on business activities, suspension of business licenses, up to revocation of business licenses.
FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris perusahaan manufaktur sektor industri dasar dan kimia yang Terdaftar di BEI) Normalita, Vivi; Hendra Ts, Kartika; Suhendro, Suhendro
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.447 KB) | DOI: 10.35794/emba.v8i1.27857

Abstract

This observation aims to test and analyze the influenceof the company size, solvency, auditor opinion, company age, commitee, and Board of Commissioners to the delay. In this research the data used is the secondary data taken from the financial reporting of 62 basic and chemical industry companies listed on the Indonesia Stock Exchange period 2016-2018 using the technique of sampling purposive sampling. The population in this study is the entire basic and chemical Industry company on the Indonesia Stock Exchange period 2016-2018. The data analysis technique used in this study was a double linear regression analysis that previously tested classical assumptions. Annini results show the size of the company's DNA age, which is based on appaudit delay. Sedangkannsolvability, Opiniiauditor, audit committee, the Board of Commissioners there is no influence on the Auditddelay. The benefits of this observation to provide understanding of management to be used as a matter of consideration in making decisions related to the factor of the delay. Keywords: Audit Delay, company size, solvency, Opinion Audit, company age, Good Corporate Governance (GCG). 
PELAKSANAAN PROGRAM PENDIDIKAN KESETARAAN DI PUSAT KEGIATAN BELAJAR MASYARAKAT (PKBM) KECAMATAN TERENTANG Suhendro, Suhendro; Sulistyarini, Sulistyarini; Salim, Izhar
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 7 (2019): JULI 2019
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.5 KB)

Abstract

Abstract This study would to determined the implementation of the equality package A, B and C education program in PKBM Merdeka Terentang District, Kubu Raya Regency. The research used descriptive method in the form of qualitative research. The data source in this study is the management of PKBM Merdeka, Terentang District, Kubu Raya Regency. Data collection techniques in this study were through interviews, observation, and documentation, while the data collection tools used were interview guides, observation and documentation. An analysis in this study presented in a qualitative descriptive manner using informants as many as four people, consisting of PKBM Merdeka administrators. The results of this study indicate that the implementation of the equality package A, B and C education program in PKBM Merdeka runs well according to what has been planned by the management, although there are some obstacles, the first is the lack of facilities and infrastructure such as computers, so that students are not obedient in the learning process too late was not even present, and during the learning process many students talked to themselves. Keywords: Equality Education, Implementation, Program
Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi Widiasari, Farida Nur Soleh; Samrotun, Yuli Chomsatu; Suhendro, Suhendro
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.203 KB) | DOI: 10.34010/jra.v12i1.2668

Abstract

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN REPUTASI KAP TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Kimia di Bursa Efek Indonesia Tahun 2013 – 2017) Zaini, Akhmad; Chomsatu, Yuli; Suhendro, Suhendro
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.512 KB)

Abstract

This study aims to analyze the effect of profitability on firm value, analyze the influence of inside ownership on firm value, analyze the influence of institutional holdings on firm value, and analyze the influence of KAP reputation on firm value in chemical companies listed on the Indonesia Stock Exchange in 2013-2017. This research is quantitative research. Where the data obtained is in the form of numbers which are then processed and analyzed to get an overview and relationship between the variables used. Data analysis used in this study is multiple linear regression analysis using SPSS as a tool. The results of this study indicate that there is a positive and significant effect on profitability on firm value, there is a positive and significant influence on the ownership of firm value, there is a positive and significant influence of institutional holdings on firm value, and there is a positive and significant influence on the firm's KAP reputation.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY RATIO ON STOCK PRICES Sukma, Selaksa Dian; Suhendro, Suhendro; Siddi, Purnama
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.444 KB)

Abstract

The purposes of this study is to test and analyze the influence of liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity ratio), profitability (Return on Asset, Return on Equity) and stock prices on food and beverage companies listed in Indonesia Stock Exchange 2016-2018 period. The dependent variable of the study is stock price, liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity Ratio), profitability (Return on Assets, Return on Equity). The population includes 18 companies and 10 research sample companies according to criteria specified and during the period 2016-2018, making a total of 30 observation data according to the criteria. The sampling technique used purposive sampling. methods of data analysis using panel data regression, F test shows that the test results of the partial test (t test) showed variable profitability (Return on Assets and Return on Equity) effect on the stock price, the variable liquidity (Current Ratio), leverage (Quick ratio, and Debt to Equity Ratio) no significant effect on the price on stock.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rekno, Heny Purbo; Suhendro, Suhendro; Dewi, Riana Rachmawati
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.896 KB)

Abstract

This study aim to determine the effect partial and simultaneous working capital turnover, receivable turnover and total asset turnover against profitability used return on asset in manufacturing company listed in Indonesia Stock Exchange in 2015 - 2017. Determination of the sample was done by purposive sampling method. The analysis technique used is regression analysis panel data by determine the common effect, fixed effect, and random effect user computer program software E Views 11. The result show that working capital turnover partially have no significant effect on profitability. Receivable turnover and total assets turnover partially have significant effect on profitability. Simultaneously working capital turnover, receivable turn over, total assets turnover have significant effect on profitability.
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI DAN KETIDAKPASTIAN KARIR SEBAGAI VARIABEL MODERASI Sandy, Esti Kurnia; Suhendro, Suhendro; Chomsatu, Yuli
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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Abstract

Senjangan anggaran merupakan perbedaan jumlah anggaran yang dilaporkan dengan estimasi terbaik yang telah disusun dari organisasi tersebut . Senjangan anggaran terjadi apabila angka realisasi anggaran lebih tinggi dari anggaran yang ditetapkan dan angka belanja daerahnya yang lebih tinggi dari realisasi belanjanya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh partisipasi anggaran terhadap senjangan anggaran, pengaruh komitmen organisasi dan ketidakpastian karir sebagai pemoderasi hubungan antara partisipasi anggaran terhadap senjangan anggaran. Penelitian dilakukan di OPD Kabupaten Sukoharjo yang berbentuk dinas, dengan jumlah responden sebanyak 52 orang yang meliputi kepala dinas, sekertaris, kepala sub bagian keuangan dan kepala sub bagian perencanaan di masing-masing OPD. Teknik pengambilan sample dalam penelitian ini menggunakan sample jenuh . Teknik analisis yang digunakan adalah analisis regresi berganda dan moderateregression analysis (MRA). Hasil penelitian menunjukkan partisipasi anggaran berpengaruh terhadap senjangan anggaran, dan komitmen organisasi dan ketidakpastian karir mampu memoderasi hubungan antara partisipasi anggaran terhadap senjangan anggaran
PENGARUH INFLASI, SUKU BUNGA DAN KURS RUPIAH TERHADAP HARGA SAHAM INDEKS LQ45 Pratama, Andhika Yudha; Wijayanti, Anita; Suhendro, Suhendro
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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Abstract

Pasar modal merupakan tempat untuk para emiten (perusahaan yang go publik) dan investor (pemodal) saling memperdagangkan saham-sahamnya. Tujuan dari penelitian ini adalah menganalisis pengaruh dari variabel makroekonomi yaitu inflasi, BI 7 day repot rate, dan nilai tukar (kurs) rupiah terhadap harga saham perusahaan yang ter Indeks LQ45. Dengan menggunakan metode purposive sampling, didapat 29 perusahaan dari total 45 perusahaan yang ter Indeks LQ45 yang terdaftar di Bursa Efek iIndonesia (BEI) selama periode bulan Januari 2017 sampai bulan Desember 2020. Dalam penelitian ini data diolah menggunakan analisis regresi data panel yang terlebih dahulu dicari model yang cocok menggunakan Chow Test. Hasil penelitian ini menunjukkam bahwa secara simultan inflasi, BI 7 day repot rate, dan nilai tukar (kurs) rupiah berpengaruh terhadap harga saham. Sedangkan secara parsial BI 7 day repo rate berpengaruh terhadap harga saham, inflasi dan nilai tukar(kurs) tidak berpengaruh terhadap harga saham.
Co-Authors Abd. Rasyid Syamsuri Ade Pratiwi Susanty, Ade Pratiwi Adeputri Tanesha Idhayu Afrita, Indra Agung Nugroho Jati Agus Santoso Akhmad Zaini, Akhmad Andhika Yudha Pratama andrew shandy utama, andrew shandy Anggara, Derry Anggraini, N Anita Wijayanti Ardana, I Dewa Putu Ari Fahrial Syam Ari, Franciscus Arif Julianto Sri Nugroho, Arif Julianto Sri Asnath Matondang Atmoko, Daru Setio Ayu, Dian Setyaning Aziz, RZ. Abdul Azizi, M S Balkhis Norkhaidi, Saiyidatina Bambang Setiyohadi bin Ghazali, Mohamad Khairul Anuar Burhan, Asmat Cleopas M Rumende, Cleopas M Cucut Prakosa Dadang Makmun Damar Prasmusinto Dandang Setyawanti Dede Rohmat Dedi Setiawan, Muhamad Devie Rachmat Ali Hasan Rifaie Dewi, R. Riana Dewi, Riana R Dewi, Riana Rachmawati Djoko Widodo Edi Hamdi Eko Suharto Ema Nurzainul Hakimah, Ema Nurzainul Endang Masitoh, Endang Eppy Eppy Esthika Dewiasty, Esthika Fahmi Fahmi Fauzan, Dipa Hilmi Handayani, Rika Haq, Miftahul Hasanah, Fauziah 'Umdatul Hashim, Mohmadisa Hashim Hendra Titisari, Kartika Hendra Ts, Kartika Herdiman T Pohan Herdiman T. Pohan Idawijayanti, Tri Indradewa, Rhian Irawan, Trio Istiqomah istiqomah istiqomah Iwan Setiawan Izhar Salim Jean Ivanka, Febrinka Joedo Prihartono Jusman, Sri Widia Azraki Kamila, Raksa Salat Karin Sri Mardevi Kartika Hendra Titisari Katsuya Inada Khie Chen Khodijah Khodijah Kurniati, Sari Kusmiarto, Kusmiarto Kustiawan, Unggul Kusvanti, HeniIkke Leonard Nainggolan Lestari, Klabut Ayu Mahat, Hanifah Marcellus Simadibrata Margyaningsih, Nur Ita Marpaung, Rikardo Marwati, Fithri Setya Masitoh W, Endang Masitoh W., Endang Mauleti, Ifael Yerosias Mayasari, Risa Mesanti, Oska Mose, Johannes Cornelius Muchlis Djirimu Muhammad Yamin Murdani Abdullah Mursito, Bambang Mysia, Pipit Nandya Eka Prestanti Nayan, Nasir Ningtyas, Debby Mustika Normalita, Vivi Noroyono Wibowo Nur Wanisih, Halimah Nurjati Chairani Siregar Nurma, Nurma Yuni Hafizah Oktaviana, F Pahlawan, Enggar Wahyuning Pratiwi, Ade Qotrunnada, Labibah R Dewi, Riana Ramadhani, Alysha Fadjhri Rauf, Saidah Rekno, Heny Purbo Resistantie, Novi Retno Sari, Wiwit Ayu Rika Bur Rino Alvani Gani Rino Sardanto Rois, Dimas Ilham Rosmanah, Lis Roviqoh, Cindy Fawwaz Rumende, C Matin Rumende, Martin Rustadi Sosrosumihardjo Safitri, Nadia Oktarima Sahputra, Candra Saleh, Yazid Samsuridjal Djauzi Sandra, R Sandy, Esti Kurnia Sari Kurniati Sari, Ristiana Inda Sarjan N. Husain Sarwono Waspadji Sebayang, Septian Mixrova Setianingtyas, Anna Febrianty Shigeatsu Endo Siddi, Punama Siddi, Purnama Simadibrata, M Siti Nurlaela Slamet, Edwin Sriyanto Sriyanto Sukma, Selaksa Dian Sukmana, N Sulaiman, A S Sulistyarini, Sulistyarini Sumardiyana, Sumardiyana Sumarjo, Kusmardi Supama, Yohanes Supratikno, Supratikno Suranto, Much Sustiyanto, Sustiyanto Tanjung Nugroho, Tanjung Tasari Tasari Titik Indrawati Tri Kusno Widi Asmoro, Tri Kusno Tri Kusno Widi Asmoro, Tri Kusno Widi Wahyuni, Endang Masitoh Wahyuningsih, R Widiasari, Farida Nur Soleh Wikamto, Rifka Wirawan Hambali, Wirawan Wulan Titik Andari, Dwi Yetti, Yetti Yudharto, M A Yuli Chomsatu Yuli Chomsatu Samrotun Yuliani, Ika Wulan Yunita, Ferdiana Yusniawati, Nialena