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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEDIA STUDI EKONOMI AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) PANDAWA : Jurnal Pengabdian kepada Masyarakat KALBISIANA Jurnal Sains, Bisnis dan Teknologi Akurasi Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian dan Pemberdayaan Masyarakat (ABDI DAYA KU) Jurnal Pengabdian Kepada Masyarakat Indonesia
Abriandi, Abriandi
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS PENGARUH PROFITABILTAS DAN UKURAN PERUSAHAAN TERHADAP STOCK RETURN DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MODERASI Bernadetta Dian Novita; Abriandi Abriandi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.58

Abstract

This research aimed to determine the effect of the profitability which is measured using Return On Assets (ROA) and Firm Size measured using total assets to stock return with income smoothing as moderating variable. The object in this research is manufacturing companies listed in Indonesian Stock Exchange period 2012-2016. The research using Indeks Eckel as income smoothing indicator. The technique of sampling using purposive sampling so 70 companies have been selected as sample. The multiple linear regression analysis and moderated regression analysis are used as the data analysis , also used t test (partial) and F test (simultaneously) to Goodness of fit test on SPSS 23. The result of this research shows that partially profitability has positive and significant effect to stock return, while firm size has negative and not significant effect to stock return. Simultaneously, profitability and firm size have significant effect to stock return. Income smoothing can not moderate the relationship of profitability and firm size to stock return.
Pengaruh Kondisi Financial Distress terhadap Penerimaan Opini Audit Going Concern dengan Good Corporate Governance sebagai Variabel Pemoderasi Vania Tyas Utami; Abriandi Abriandi
Jurnal Manajemen Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.072 KB) | DOI: 10.36406/jam.v15i02.180

Abstract

This research aims to test the effect of financial distress condition towards acceptance of going concern audit opinion and good corporate governance as moderating relationship between financial distress condition towards acceptance of going concern audit opinion. The sample selection using purposive sampling of manufacturing companies listed in IDX in 2010-2015. The analytical method using logistic regression and MRA. Test results showed financial distress condition affect negatively to acceptance of going concern audit opinion. Good corporate governance as measured by managerial ownership was able to weaken connection between financial distress condition towards acceptance of going concern audit opinion, whereas proportion of independent board commissioners, institutional ownership, and audit committee not being able to moderate relationship between financial distress condition towards acceptance of going concern audit opinion.
Pembukuan dan pelaporan keuangan sederhana untuk umkm pada komunitas umkm depok Abriandi Abriandi; Imam Suryono
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i2.1035

Abstract

This activity aims to increase the understanding and knowledge of Micro, Small and Medium Enterprises actors in carrying out simple bookkeeping and financial reporting for their businesses. So that MSME actors can better manage their business bookkeeping and financial reporting. Participants are given training activities using the classical method, namely the delivery of training material through lectures, then followed by a questions and answers session as well as discussions and exercises/practices; giving papers filled in accordance with the real conditions of the participants' businesses. Participants in the training activities were Micro, Small and Medium Enterprises located in Depok. This training activity was attended by all participants with enthusiasm because it provided many benefits for the continuity of their business.
PENGARUH BUDAYA KERJA DAN KOMPETENSI TERHADAP KINERJA KARYAWAN DENGAN PENGAWASAN SEBAGAI VARIABEL MODERATING: STUDI KASUS PADA PT. JASA TITIPAN EKPRES Putri Nurhaeni; Abriandi Abriandi
MEDIA STUDI EKONOMI Vol 26, No 1 (2023): MEDIA STUDI EKONOMI
Publisher : MEDIA STUDI EKONOMI

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Abstract

ABSTRAKPenelitian ini bertujuan untuk mengtahui pengaruh budaya kerja dan kompetensi terhadap kinerja karyawan dengan pengawasan sebagai variabel moderating. Populasi dalam penelitian adalah seluruh karyawan perusahaan PT. Jasa Titipan Ekpres (JTE) yang berjumlah 100 orang sekaligus sebagai sampel sehingga teknik pengambilan data menggunakan sensus. Metode yang digunakan dalam penelitian ini menggunakan regresi korelasi berganda dengan memakai Software SPSS versi 25. Uji statistik yang digunakan adalah uji validitas, uji reabilitas dan uji hipotesis penelitian.  Hasil penelitian ini menunjukkan bahwa budaya kerja berpengaruh terhadap kinerja karyawan. Kompetensi berpengaruh terhadap kinerja karyawan. Budaya kerja dan kompetensi berpengaruh terhadap kinerja karyawan. Pengawasan sebagai variabel moderating tidak mampu  mempengaruhi budaya kerja terhadap kinerja karyawan. Pengawasan sebagai variabel moderating mampu mempengaruhi kompetensi terhadap kinerja karyawan.Kata kunci: Budaya Kerja, Kompetensi, Pengawasan, Kinerja Pegawai ABSTRACTThis research aims to determine the influence of work culture and competence on employee performance with supervision as a moderating variable. The population in the study were all employees of the company PT. The Express Deposit Service (JTE) numbered 100 people at once as a sample so that the data collection technique used a census. The method used in this research uses multiple correlation regression using SPSS version 25 software. The statistical tests used are validity tests, reliability tests and research hypothesis tests. The results of this research indicate that work culture influences employee performance. Competency influences employee performance. Work culture and competence influence employee performance. Supervision as a moderating variable is unable to influence work culture on employee performance. Supervision as a moderating variable is able to influence competence on employee performance.Keywords: Work Culture, Competency, Supervision, Employee Performance
Pengaruh Tenure Audit dan Fee Audit terhadap Kualitas Audit dengan Kompetenesi sebagai Variabel Moderasi Elga Juniar Naomi Soinia; Abriandi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine whether tenure audit and fee audit can influence audit quality with competence as moderator. This research used quantitative method through survey approach with questionnaires form which filled by 48 auditors in Central Jakarta from 6 Public Accounting Firm as respondents. The hypothesis in this study are tested using t test, F test, and interaction test (MRA). These results of this study indicate that tenure audit and fee audit partially or simultaneously can improve the quality of audit results. Furthermore, competence can’t moderate the influence of tenure audit on audit quality, but competence can strengthen the influence of fee audit on audit quality.
Pengaruh Fee Audit, Time Budgeting, dan Rotasi Audit Terhadap Kualitas Audit dengan Ukuran Perusahaan sebagai Variabel Moderasi Dwiane Harya Rahadi; Abriandi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research was aim to know the influences audit fees, time budgeting, and audit switching of audit quality with company size as a moderation variable. This research uses quantitative methods through secondary data in the form of annual financial reports and participants. The population used in this research is in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique is a purposive sampling method that produces a sample of 25 companies with observations for 5 years. The results of this research indicate that audit fees, time budgeting, and audit switching partially cannot influence improving the quality of audit results, nor with firm size being able to moderate the effect of audit fees, time budgeting, and audit switching on audit quality. This means because, company size is basically only a condition of company size, which is not possible to be influenced by the professionalism of the auditor.
Pengaruh Debt Default, Mandatory Disclosure, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern dengan Audit Delay sebagai Variabel Moderasi Sinthia Maida Mahsa; Abriandi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research discusses the effect of debt default, mandatory disclosure, and firm size on going concern audit opinion with audit delay as a moderating variable. The population in this reserach are all mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2018. The number of samples used in this research are 38 companies with a purposive sampling technique and the number of observations of reserach data obtained was 152. The data analysis methods used are logistic regression and Moderated Regression Analysis (MRA). The result of the research are debt default has a poitive effect on going concern audit opinion, mandatory disclosure has a negative effect on going concern audit opinion and company size has no effect on going concern audit opinion. Audit delay does not moderate the effect of debt default, mandatory disclosure and company size on going concern audit opinion.
PROGRAM PELATIHAN KEWIRAUSAHAAN PEMANFAATAN BAHAN MULTIGUNA KELAPA Mikhael Hansel Manullang; Merintan Berliana Simbolon; Abriandi
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 1 No. 2 (2021): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v1i2.353

Abstract

Daya saing produk kelapa pada saat ini terletak pada industri hilirnya, tidak lagi pada produk primer, dimana nilai tambah dalam negeri yang dapat tercipta pada produk hilir dapat berlipat ganda daripada produk primernya. Abstrak dibuat maksimal terdiri dari 300 kata, meliputi tujuan, metode, hasil, dan dampak dilakukannya pengabdian. Tujuan yang mendasar dari kegiatan ini adalah bagaimana produsen dapat memanfaatkan kembali kelapa yang memiliki multifungsi yang dapat menghasilkan pendapatan dan memperbaiki hasil produksi yang menarik dan menambah strategi pemasaran dengan melakukan penjualan menggunakan e- commerce. sehingga produk memiliki nilai jual yang lebih baik dari yang sebelumnya serta produk tersebut dapat dikenal oleh masyarakat luas.
Peran Lokasi dan Persepsi Harga terhadap Minat Beli Ulang Konsumen Mixue: Gaya Hidup sebagai Pemoderasi Rada Dea Ananda Puspa; Abriandi; Sihar Tambun
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 10 No. 1 (2023): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v10i1.10011

Abstract

This study aims to prove the effect of location and price perception on repurchase intention of Mixue con-sumers with lifestyle as a moderating variable. As many as 300 Mixue consumers contributed in filling out the questionnaire. Purposive sampling was used by setting the criteria for the respondent, namely between 10 and 25 years of age and having made a purchase more than once. SmartPLS 4 SEM is used to process data. The results in this study include location, price perception, and lifestyle variables all having a signi-ficant impact on repurchase intentions. However, lifestyle cannot moderate the influence of location on repeat purchases. Even though it can have a positive impact, lifestyle is not statistically significant in mode-rating the influence of price perceptions on repeat purchases. The conclusion in this study is that companies must innovate a product that meets the lifestyle expectations of customers with impulsive consumption. Apart from lifestyle, price perception also needs to be improved. Location variables also need to be consider-ed, such as being able to offer a safe parking area and a high level of cleanliness and comfort
Generation Z's Perspective On Interest In Buying Fashion Products Through Social Media And The Tiktok Application Ayu Dwi Astuti; Abriandi Abriandi; Virgo Simamora
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6658

Abstract

The increased Internet penetration has become a major impetus in increasing the use of e-commerce platforms for online sales. This research is an explanation that aims to find out how social media and Tiktok influence Generation Z's buying interest in shopping fashion products online at DKI Jakarta. The entire Generation Z in the region who used social media and Tiktok to shop for fashion products at least 3 times became the population of this study, with the total number of respondents 208 being selected through the use of purposive sampling techniques. The data collection was carried out with the distribution of Google Forms as one of the forms of questionnaires in DKI Jakarta, and analyzed using SmartPLS 3.0 Partial Least Squares Structural Equation Modeling. (PLS-SEM). The results are proof that social media and Tiktok have a positive and significant influence on Generation Z's buying interest in buying fashion products online.
Co-Authors Adelia, Fika Anggoro, Hendi Tri Ari Soeti Yani Ariani, Jian Ayu Dwi Astuti Bernadetta Dian Novita Diansyah, Diansyah Dwiane Harya Rahadi Elga Juniar Naomi Soinia Felicia, Nita Fika Adelia Harsy, Abal Falih Imam Suryono Kamaruddin, Muhammad Junaid Merintan Berliana Simbolon Merintan Berliana Simbolon Mikhael Hansel Manullang Mikhael Hansel Manullang Nabila, Alfina Natalia, Tania Nazla Kaylasalma Pravitasari, Endyastuti Putri Nurhaeni Rada Dea Ananda Puspa Rada Dea Ananda Puspa Rasdin, Rafika Sihar Tambun simamora, virgo Sinthia Maida Mahsa Slamet, Yogi Vania Tyas Utami Yodan Pratama, Iqbal