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Analisis Pengaruh Likuiditas, Leverage, Profitabilitas, Market Value, dan Free Cash Flow terhadap Peringkat Obligasi dengan di Mediasi oleh Manajemen Laba Setiawati, Eka; Tanjung, Amries Rusli; Indrawati, Novita
Jurnal Ekonomi Vol 27, No 3 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.393 KB) | DOI: 10.31258/je.27.3.p.242-253

Abstract

This study aims to find empirical evidence of the effect of liquidity, leverage, profitability, free cash flow and market value on bond ratings mediated by earnings management. This research was conducted at 60 banking companies registered in Pefindo Indonesia in 2015-2017. The sampling technique in this study used a purposive sampling technique and data analysis techniques used the Path Analysis method with the SPSS versi 22 application.The results of this study conclude: (1) There is an influence between Liquidity, Leverage, Profitability, and Free Cash flow to earnings management. (2) There is no effect of Market Value on earnings management. (3) The influence of Liquidity, Leverage, Profitability and Free Cash flow on Bond Rankings is mediated by Profit Management. (4) The absence of influence between Market Value on bond ratings is mediated by earnings management.
Exploring the Human Element: A Qualitative Study of the Use of Human Resources Accounting in an Organizational Context Tanjung, Amries Rusli; Komardi, Dadi; Renaldo, Nicholas; Reilly, William; Yu, Hou
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.54

Abstract

This qualitative research explores the impact of Human Resources Accounting (HRA) on organizational dynamics, recognizing human capital as crucial for sustained success. Titled "Exploring the Human Element," the study delves into HRA, acting as a bridge between qualitative human aspects and quantitative financial demands. Despite the increasing acknowledgment of human resources' pivotal role, the intricacies of HRA implementation remain unexplored. Through in-depth interviews and thematic analysis, the research uncovers motivations, challenges, and perceived benefits of HRA in selected organizations. It introduces novel aspects, emphasizing the human element, identifying motivations and challenges, exploring perceived benefits, considering contextual nuances, integrating ethical considerations, and outlining implications for future research. The findings highlight the influence of organizational context on HRA outcomes, emphasizing the need for ethical practices. The study offers insights into motivations, challenges, and benefits of HRA adoption, paving the way for future research on longitudinal impacts, comparative analyses, and emerging technology integration. In conclusion, this research provides valuable insights for academia and practitioners, guiding organizations in strategically integrating HRA for holistic human capital management and sustainable success.
Ekonomi Kreatif sebagai Penggerak dalam Pertumbuhan Ekonomi Masyarakat di Era Digitalisasi (Guru Ekonomi Provinsi Riau) Junaedi, Achmad Tavip; Sudarno, Sudarno; Renaldo, Nicholas; Tanjung, Amries Rusli; Komardi, Dadi; Nyoto, Nyoto; Suhardjo, Suhardjo; Rahman, Sarli; Andi, Andi; Sevendy, Tandy
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i2.3952

Abstract

Ekonomi kreatif merupakan salah satu aspek dalam menggerakkan pertumbuhan ekonomi masyarakat. Era digitalisasi juga mendorong perubahan pada bisnis saat ini. Tujuan dari pengabdian ini adalah untuk memberikan wawasan mengenai ekonomi kreatif di era digital ini. Tim pengabdian menyampaikan tentang manajamen utang kepada para guru ekonomi di Provinsi Riau dengan metode kuliah mimbar dan diskusi terbuka. Penyelenggaraan kegiatan ini didukung oleh SMAN 8 Pekanbaru selaku penyedia tempat sosialisasi. Hasil kegiatan menunjukkan bahwa pengetahuan ekonomi digital dari para peserta masih terbatas dan telah dikondisikan dengan materi ekonomi digital dari tim pengabdian, metode kuliah mimbar dan diskusi terbuka terbukti efektif dalam meningkatkan pengetahuan ekonomi digital bagi para peserta, dan para guru ekonomi harus memahami dengan baik mengenai ekonomi digital seperti mengidentifikasi bisnis digital, menentukan sumber pendanaan yang tepat, mengelola biaya risiko, mengoptimalkan pemasaran digital dan memantau kinerja bisnisnya.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CAPITAL STRUCTURE (DER) ON FINANCIAL PERFORMANCE (ROA) ON BANKING COMPANIES LISTED ON IDX 2018-2022 Yusrizal, Yusrizal; Nazmi, Fabelya Putri; Eddy, Pujiono; Tanjung, Amries Rusli; Haryadi, Teddy
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 2 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i2.4755

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, dewan direksi, komite audit, kepemilikan manajerial dan struktur modal terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 43 perusahaan. Penelitian ini menggunakan metode analisis deskriptif dan beberapa jenis evaluasi dengan menggunakan software SmartPLS. Hasil penelitian ini menunjukkan bahwa dewan komisaris berpengaruh positif dan tidak signifikan terhadap kinerja keuangan. Dewan direksi berpengaruh positif signifikan terhadap kinerja keuangan. Komite audit berpengaruh negatif tidak signifikan terhadap kinerja keuangan. Kepemilikan manajerial dan struktur modal berpengaruh negatif signifikan terhadap kinerja keuangan. The research purposed to determine the effect of board of commissioners, board of direction, audit committee, managerial ownership and capital structure on financial performance in banking companies listed on the IDX for the 2018-2022 period. This research uses secondary data. The sampling technique in this research used purposive sampling. The number of samples in this study was 43 companies.This research uses descriptive analysis methods and several types of evaluation using SmartPLS software. The results of this research show that the board of commissioners has a positive and insignificant effect on financial performance. The board of directors has a significant positive effect on financial performance. The audit committee have an insignificant negative effect on financial performance. Managerial ownership and capital structure has a significant negative effect on financial performance.
Knowledge, Expertise, and Experience on Employee Performance at PDAM Tirta Siak Pekanbaru City Andi; Jufrianto; Tanjung, Amries Rusli; Komardi, Dadi; Purnama, Intan
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i2.26

Abstract

The purpose of this study was to determine the effect of knowledge, expertise, and experience on employee performance. This research was conducted at PT. PDAM Tirta Siak Pekanbaru City. The population is the total number of employees at PT. PDAM Tirta Siak Pekanbaru City, namely 119 people. Then the sample in this study is the entire population in this study, amounting to 119 people. The technique of determining the sample using the census method. Data analysis using multiple linear regression. The results of the study explain that the knowledge variable, expertise variable, and experience variable have a positive and significant influence on employee performance variables at PDAM Tirta Siak Pekanbaru City.
Open Unemployment Rate Based on Education Level at 2015-2018 Tanjung, Amries Rusli; David, David; Renaldo, Nicholas; Putra, Rizaldi; Musa, Sulaiman
Reflection: Education and Pedagogical Insights Vol. 2 No. 1 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i1.109

Abstract

The research aims to examine the relationship between education levels and the Open Unemployment Rate (TPT) in Indonesia from 2015 to 2018. This study employs a quantitative research approach using secondary data analysis. A descriptive and inferential statistical approach will be used to identify trends and correlations between education and unemployment. While vocational education shows promising results in reducing unemployment, general high school graduates face higher unemployment risks due to a lack of specialized skills. However, statistical analysis suggests that education alone is not the sole determinant of unemployment, and other factors such as economic conditions, skill mismatches, and technological changes must also be considered. The analysis covers only 2015-2018 data, which may not fully capture long-term employment trends or the impact of recent economic and technological shifts. Future research can expand the research period beyond 2015-2018 to analyze how unemployment trends change over time, especially in response to economic crises or technological advancements.
Chicken Egg Production in Aceh and Riau from 2009 to 2018 using Simple Linear Regression with SWOT Analysis Approach Putra, Rizaldi; Tanjung, Amries Rusli; David, David; Renaldo, Nicholas; Cecilia, Cecilia
Reflection: Education and Pedagogical Insights Vol. 2 No. 1 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i1.110

Abstract

This study aims to analyze the factors influencing fluctuations in chicken egg production and demand in Riau Province. The method of determining the area is determined purposively, namely intentionally by selecting in Indonesia. The data was analyzed using a simple linear regression method. In 2019, chicken egg production in Aceh Province was 1,804,721,455 and decreased by 2,462,278,545 in the previous year, namely 2018. In 2019, chicken egg production in Riau Province was 1,538,720,667 and decreased by 895,279,333 in the previous year, namely 2018. Chicken egg production in Riau Province was more stable than Aceh Province in 2018 to 2019. The study highlights the need for effective price stabilization mechanisms, enhanced supply chain efficiency, and improved feed cost management strategies. Future research can extend the study period to include more recent data for a better understanding of current trends.
Open Unemployment Rate Based on Age Group and Residence Area using Chi-square Analysis Period 2015-2018 Putra, Rizaldi; Tanjung, Amries Rusli; Renaldo, Nicholas
Reflection: Education and Pedagogical Insights Vol. 2 No. 1 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i1.111

Abstract

The purpose of this research is to analyze the relationship between the open unemployment rate (TPT) and demographic factors such as age group and residence area (urban and rural) in Indonesia during the period 2015-2018 using Chi-square analysis. This study employs a quantitative research approach with a descriptive and inferential statistical analysis to examine the relationship between the Open Unemployment Rate (TPT), age group, and residence area (urban vs. rural) in Indonesia from 2015 to 2018. The research uses secondary data obtained from official labor market statistics. Based on the results of the National Labor Force Survey (Sakernas), issued by the Central Statistics Agency (BPS) in 2018, the TPT in urban areas was 6.45 percent while the TPT in rural areas was only 4.04 percent. Compared to 2017, the TPT in urban areas itself decreased by 0.34 percent while the TPT in rural areas increased by 0.03 percent. To build upon this study, future research could explore the role of education and skill mismatches such as investigating how educational attainment and field of study influence employment outcomes could provide a deeper understanding of skill mismatches in the labor market.
The Implementation of Financial Technology in Improving Digital Financial Understanding Among Accounting Students in South-East Asia with Technology Acceptance Model Approach Renaldo, Nicholas; Junaedi, Achmad Tavip; Tanjung, Amries Rusli; Augustine, Yvonne; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.113

Abstract

This research analyzes the impact of FinTech Implementation on the digital financial understanding of accounting students in Southeast Asia. Novelty of this research is to develop a new measurement by adding 3 new dimensions to the Financial Technology Implementation variable and 2 new dimensions to Digital Finance Understanding variable. This research used Technology Acceptance Model (TAM) approach. This study employs a quantitative approach with qualitative support, using PLS-SEM as the primary analytical method. The quantitative approach is used to analyze relationships between variables, while the qualitative method provides deeper insights into students' experiences with FinTech adoption. Population in this study are accounting students in Southeast Asia, particularly in Indonesia, Malaysia, Singapore, Thailand, Brunei Darussalam, and Philippines. Purposive sampling is used to select students from universities with accounting programs and targets 320 respondents. The implementation of Financial Technology (FinTech) significantly enhances Digital Financial Understanding (DFU) by improving financial literacy, accessibility, and user engagement with digital financial services. FinTech platforms, such as digital banking apps, investment platforms, and robo-advisors, provide real-time financial insights, interactive financial tools, and educational resources. The dimensions that are novelty in this study, namely Adoption Intention (X5), Actual Usage (X6), Regulatory Awareness (X7), Digital Financial Behavior (Y4), Regulatory and Consumer Protection Awareness (Y5) have been successfully measured well and become variables that support expansion tests. Future research should examine how FinTech engagement influences financial understanding over an extended period.
Real-time Value Creation Metrics in Manufacturing Through Blue Innovation and IoT-Based Accounting Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Tanjung, Amries Rusli; Chandra, Teddy; Suharti, Suharti; Andi, Andi; Suhardjo, Suhardjo; Augustine, Yvonne; Musa, Sulaiman
International Conference on Business Management and Accounting Vol 3 No 1 (2024): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i1.4903

Abstract

This study aims to explore the impact of Blue Innovation and IoT-based accounting on value creation in the manufacturing sector. Novelty on this research are integration of Blue Innovation and IoT-Based Accounting. Real-Time Value Creation Metrics introduces a framework for evaluating real-time financial and environmental impact through IoT-enabled accounting systems, providing a more dynamic approach compared to traditional static reporting methods. This research follows a qualitative exploratory approach to understand the intersection of Blue Innovation and IoT-based accounting in manufacturing. To ensure the novelty of this research, the following methodological steps are undertaken Comparative Gap Analysis, Conceptual Model Development, Validation Through Expert Panels, and Empirical Case Study Verification. The study provides empirical evidence that IoT-driven financial tracking improves both cost efficiency and sustainability compliance. Blue Innovation practices emphasize the integration of sustainable processes into core business operations. The development of Real-Time Value Creation Metrics (RTVCM) marks a significant contribution to modern accounting frameworks, offering a more dynamic and data-driven approach compared to traditional financial reporting. Future studies can expand the RTVCM framework by integrating AI-driven predictive analytics for sustainability reporting.