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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Tepak Manajemen Bisnis Jurnal Pengabdian UntukMu NegeRI Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Ensiklopedia Social Review Bilancia : Jurnal Ilmiah Akuntansi Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Amries Rusli Tanjung
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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VALUE CREATION IN RAW GOODS SECTOR: A STUDY ON THE IMPACT OF GCG, FINANCIAL PERFORMANCE, CAPITAL STRUCTURE, AND FIRM SIZE Yusrizal, Yusrizal; Wati, Yenny; Amalia, Annisa Nur; Tanjung, Amries Rusli; Haryadi, Teddy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4821

Abstract

This study aims to determine the analysis of the effect of good corporate governance (GCG), profitability (ROA), leverage (DAR), capital structure (DER), and firm size (total assets) on the value of raw goods sector companies listed on the IDX 2018-2022. This study uses secondary data where the data obtained comes from the company's financial statements. The data collection technique in this study was the purposive sampling technique. The number of samples in this study was 68 companies. The method of completing this research uses quantitative analysis techniques using SmartPLS software. From this study, it is concluded that the Debt-to-Equity Ratio (DER) variable has a positive effect on company value (PBV). Meanwhile, the Audit Committee, Independent Board of Commissioners, Return on Asset (ROA), Debt to Asset Ratio (DAR), and Total Asset do not affect company value (PBV). Penelitian ini bertujuan untuk mengetahui analisis pengaruh good corporate governance (GCG), profitabilitas (ROA), leverage (DAR), struktur modal (DER), dan ukuran perusahaan (total asset) terhadap nilai perusahaan sektor barang baku yang terdaftar di BEI 2018-2022. Penelitian ini menggunakan data sekunder di mana data diperoleh berasal dari laporan keuangan perusahaan. Teknik pengumpulan data dalam penelitian ini adalah teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 68 perusahaan. Metode penyelesaian penelitian ini menggunakan teknik analisis kuantitatif dengan menggunakan software SmartPLS. Dari penelitian ini disimpulkan bahwa variabel Debt to Equity Rasio (DER) berpengaruh positif terhadap nilai perusahaan (PBV). Sedangkan untuk Komite Audit, Dewan Komisaris Independen, Return on Asset (ROA), Debt to Asset Ratio (DAR), dan Total Assets tidak berpengaruh terhadap nilai perusahaan (PBV).
DEVELOPMENT OF PLANT ACCOUNTING RESEARCH: EVIDENCE FROM INDONESIA 2017-2021 WITH SUSTAINABILITY VALUE CREATION Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Chandra, Teddy; Andi, Andi; Anton, Anton
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4901

Abstract

The importance of the quality of financial information so that readers of financial statements can know exactly the fair value of a plant asset. The purpose of this study is to see the development of crop accounting research and to add methods to assess the fair price of plants. The research method uses content analysis from articles for 2017-2021 based on the Harzing's Publish or Perish application. There are three articles that can be used for this research. The results of the study indicate that the determination of the fair price of plants in the financial statements is very important in order to avoid asymmetric information. The results also show that assessing the fair price of plant assets can be done by looking at the future selling price of the asset. Meanwhile, the excess of the fair value assessment will be subject to a final income tax of ten percent. To create sustainable value in crop accounting, it is necessary to create regulations or develop PSAK 69. Recommendations to accountants to present plant assets at fair value to make it easier for shareholders to make decisions and update accounting insights, especially in PSAK which can change at any time in order to make adjustments to the accounts in the financial statements and make newer research for the development of insights scientific research for researchers. Pentingnya kualitas informasi keuangan agar pembaca laporan keuangan dapat mengetahui dengan tepat nilai wajar dari suatu aset tanaman. Tujuan penelitian ini untuk melihat perkembangan penelitian akuntansi tanaman dan menambahkan metode untuk menilai harga wajar dari tanaman. Metode penelitian menggunakan analisis konten dari artikel tahun 2017-2021 berdasarkan aplikasi Harzing’s Publish or Perish. Terdapat tiga buah artikel yang dapat digunakan untuk penelitian ini. Hasil penelitian menunjukkan bahwa penetapan harga wajar tanaman di laporan keuangan sangat penting agar tidak adanya informasi asimetris. Hasil penelitian juga menunjukkan bahwa menilai harga wajar dari aset tanaman dapat dilakukan dengan melihat harga jual masa depan dari aset tersebut. Sedangkan selisih lebih atas penilaian nilai wajar tersebut akan dikenakan pajak penghasilan final sebesar sepuluh persen. Untuk penciptaan nilai keberlanjutan pada akuntansi tanaman, diperlukan membuat regulasi atau mengembangkan PSAK 69. Rekomendasi kepada akuntan untuk menyajikan aset tanaman dengan nilai wajar untuk mempermudah pemegang saham dalam mengambil keputusannya dan memperbarui wawasan akuntansi terutama di PSAK yang bisa berubah sewaktu-waktu agar membuat penyesuaian kembali terhadap akun-akun di laporan keuangan dan membuat penelitian yang lebih baru untuk pengembangan wawasan ilmiah bagi peneliti.
Pengaruh Praktik Manajemen Stratejik terhadap Kinerja Koperasi pada KPRI Propinsi Riau Tanjung, Amries Rusli
Jurnal Aplikasi Manajemen Vol. 6 No. 1 (2008)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to find out the effects of strategic management practices on KP-RI primary cooperative performance. The hypothesis proposed was that strategic management practices had positive and significant impacts on KP-RI primary cooperative performance, 110 KPRI units of 156 population in Riau Province were taken as samples. Survey was used as method whereas data were collected through questionairre posed to cooperative's management. The questionaire was arranged based on 5 scale of Likert's method. Statistic Descriptive Analysis, Confirmatory Factorial Analysis, and Path Analysis were used as analysis tools. To test the model and relations developed in previously Structural Equation Model (SEM) was used with the help of software AMOS 5.0. The results were then tested with regression weight / loading factor as well as t-test on regression weight/loading faktor/coefficient ë to test the hypothesis. The results showed that there was significant and positive effects of strategic management practices on primary cooperative's performance in Riau Province.
DIGITAL TRANSFORMATION IN ISLAMIC FINANCIAL INSTITUTIONS WITH CHALLENGES AND OPPORTUNITIES FOR SHARIA-COMPLIANT ACCOUNTING SYSTEMS Eddy, Pujiono; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Musa, Sulaiman
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): 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.v10i1.5111

Abstract

This study aims to explore the dynamic interplay between digital transformation and the operational, regulatory, and ethical dimensions of a Shariah-compliant accounting system. A descriptive-exploratory design was used to investigate the current state of digital transformation in IFIs and analyze the integration of digital accounting technologies in the context of Shariah compliance. A purposive sampling technique will be used to select participants with relevant experience and expertise in Islamic finance and digital systems. Interview data will be transcribed and analyzed using thematic analysis. The study findings reveal that while digital innovations, such as AI, cloud computing, and blockchain, are being embraced in customer-facing services, their implementation in core accounting and Shariah governance functions remains limited (Wati et al., 2024). This study contributes to the growing literature on Islamic digital finance by highlighting the need for a distinct theoretical framework that integrates Islamic accounting principles with digital transformation models. Future studies could use quantitative methods to measure the impact of digital transformation on financial performance or customer satisfaction in Islamic banks. Studi ini bertujuan untuk mengeksplorasi interaksi dinamis antara transformasi digital dan dimensi operasional, regulasi, dan etika dari sistem akuntansi yang sesuai dengan Syariah. Desain deskriptif-eksploratori digunakan untuk menyelidiki keadaan transformasi digital terkini di IFI dan menganalisis integrasi teknologi akuntansi digital dalam konteks kepatuhan Syariah. Teknik pengambilan sampel purposif akan digunakan untuk memilih partisipan dengan pengalaman dan keahlian yang relevan dalam keuangan Islam dan sistem digital. Data wawancara akan ditranskripsi dan dianalisis menggunakan analisis tematik. Temuan studi mengungkapkan bahwa sementara inovasi digital, seperti AI, komputasi awan, dan blockchain, dianut dalam layanan yang berhadapan dengan pelanggan, implementasinya dalam fungsi akuntansi inti dan tata kelola Syariah masih terbatas (Wati et al., 2024). Studi ini berkontribusi pada literatur yang berkembang tentang keuangan digital Islam dengan menyoroti perlunya kerangka teoritis yang berbeda yang mengintegrasikan prinsip-prinsip akuntansi Islam dengan model transformasi digital. Studi masa depan dapat menggunakan metode kuantitatif untuk mengukur dampak transformasi digital pada kinerja keuangan atau kepuasan pelanggan di bank-bank Islam.
Implementation of PSAK 64 in Indonesian Oil and Gas Companies under Production Sharing Contracts Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Jahrizal, Jahrizal; Dalil, M; Arief, Dodi Sofyan; Koto, Jaswar; Musa, Sulaiman; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5115

Abstract

This study seeks to identify best practices, uncover implementation gaps, and provide recommendations to improve the quality and comparability of financial reporting in the sector. This study employs a qualitative case study approach to gain an in-depth understanding of the implementation of PSAK 64 in Indonesian oil and gas companies operating under the Production Sharing Contract (PSC) model. The sample is selected using purposive sampling, focusing on companies that: Operate in the upstream oil and gas sector in Indonesia, are governed by the PSC model, and have published financial reports in accordance with PSAK 64. The study findings reveal that while companies generally comply with the basic requirements of PSAK 64, there is considerable variation in the interpretation and application of specific provisions, particularly those related to the recognition, measurement, and disclosure of exploration and evaluation (E&E) assets. This study contributes to the accounting literature by highlighting how a single standard (PSAK 64) can be applied differently based on the contractual and regulatory environment.
TARIF PAJAK, SELF ASSESSMENT, KEADILAN, PEMAHAMAN PERPAJAKAN, DISKRIMINASI TERHADAP PENGGELAPAN PAJAK DI KPP PRATAMA PEKANBARU TAMPAN Renaldo, Nicholas; Nicholas, Eric; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Yusrizal, Yusrizal; Veronica, Kristy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i2.5018

Abstract

This study examines the influence of tax rates, self-assessment, fairness, tax understanding, and discrimination on tax evasion at KPP Pratama Pekanbaru Tampan. The population consists of all individual taxpayers registered at KPP Pratama Pekanbaru Tampan. A sample of 100 respondents was selected using incidental sampling. Primary data were collected through questionnaires distributed via Google Forms. The independent variables in this study are Tax Rates, Self Assessment, Fairness, Tax Understanding, and Discrimination. Data were analyzed using multiple linear regression analysis with IBM SPSS Statistics software. The findings reveal that Self Assessment, Fairness, and Discrimination significantly affect tax evasion, whereas Tax Rates and Tax Understanding do not have a significant impact. Penelitian ini menganalisis pengaruh tarif pajak, self assessment, keadilan, pemahaman perpajakan, dan diskriminasi terhadap penggelapan pajak di KPP Pratama Pekanbaru Tampan. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Sampel yang diambil sebanyak 100 responden dengan metode incidental sampling. Data primer diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Variabel bebas dalam penelitian ini adalah Tarif Pajak, Self Assessment, Keadilan, Pemahaman Perpajakan, dan Diskriminasi. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa variabel Self Assessment, Keadilan, dan Diskriminasi berpengaruh signifikan terhadap penggelapan pajak, sedangkan variabel Tarif Pajak dan Pemahaman Perpajakan tidak berpengaruh signifikan.
Economic Feasibility of Nutrient-Rich Fertilizer Derived from Solid and Empty Fruit Bunches of Oil Palm Setyawan, Onny; Renaldo, Nicholas; Suhardjo, Suhardjo; Tendra, Gusrio; Veronica, Kristy; Junaedi, Achmad Tavip; Tanjung, Amries Rusli
Luxury: Landscape of Business Administration Vol. 3 No. 2 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i2.126

Abstract

This study aims to evaluate the economic feasibility of producing nutrient-rich fertilizers from solid fruit bunches (FBs) and empty fruit bunches of oil palm, taking into account nutrient composition, production process, cost structure, and potential market opportunities. This study bridges the gap between agricultural science and business economics by combining nutrient analysis of oil palm solids and empty fruit bunches with a cost-benefit evaluation and market potential assessment. This study used a mixed-methods design that combined: (1) experimental laboratory analysis (nutrient profiles and processing trials); (2) process mass balance and cost accounting to develop a production cost model; and (3) market and financial analysis (surveys, price benchmarking, and financial valuation). This study shows that solid palm oil waste, specifically solid decanter cake and empty fruit bunches (jangkos), contains significant macro and micronutrients that can be converted into high-value products such as organic fertilizer and soil conditioner. Provide palm oil mills with a science-based business model to convert waste into value-added products.
Location-Based Analysis of Household Internet Access Trends in Indonesia Using Chi-Square Analysis Putri, Novita Yulia; Veronica, Kristy; Renaldo, Nicholas; Tanjung, Amries Rusli; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Nyoto, Nyoto; Purnama, Intan; Koto, Jaswar; Jahrizal, Jahrizal
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.v2i2.133

Abstract

This study examines the percentage of Indonesian households accessing the internet in the past three months, disaggregated by location, during the period 2015–2017. Using secondary data from the National Socio-Economic Survey (SUSENAS) conducted by the Central Statistics Agency (BPS), the study applies descriptive statistics to identify access patterns and chi-square tests to evaluate potential relationships between household conditions and internet access location. The findings show a steady increase in household internet access over the three-year period, with home-based access emerging as the most dominant and growing mode of connectivity. Conversely, access via mobile vehicles declined, while internet use at workplaces and public facilities remained low. Chi-square analysis indicates no significant relationship between household conditions and access location. These results highlight the increasing reliance on household internet access and its potential role in supporting learning and digital literacy in Indonesia. However, persistent disparities across regions and socio-economic groups suggest that policies must go beyond infrastructure expansion to address issues of affordability, inclusiveness, and digital literacy. This study contributes to the literature on digital inclusion and provides implications for policymakers, educators, and stakeholders in advancing equitable access to education in the digital age.
Penguatan Kapasitas Dosen Pemula melalui Pelatihan Trik Jitu Tembus Publikasi Scopus di Ikatan Cendekiawan Muda Akuntansi Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Hutahuruk, Marice Br; Yani, Fitri; Panjaitan, Harry Patuan; Suharti, Suharti; Aprilia, Bord Nandre; Prayetno, Muhammad Pringgo
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): 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.v5i1.5198

Abstract

Publikasi di jurnal internasional bereputasi, khususnya terindeks Scopus, merupakan kebutuhan penting bagi dosen dan peneliti dalam mendukung karier akademik, peningkatan reputasi institusi, serta memperluas jejaring ilmiah. Namun, banyak akademisi pemula menghadapi kendala dalam proses publikasi karena keterbatasan pengetahuan teknis, pemilihan jurnal, dan kemampuan menulis artikel sesuai standar internasional. Kegiatan pengabdian kepada masyarakat ini berupa pelatihan dan pendampingan penulisan artikel ilmiah bertema “Trik Jitu Tembus Publikasi Scopus”. Tujuan kegiatan adalah untuk meningkatkan literasi publikasi internasional, memberikan keterampilan teknis penulisan, serta mengurangi potensi kesalahan umum yang sering dilakukan penulis pemula. Metode pelaksanaan meliputi ceramah, diskusi interaktif, simulasi penulisan artikel, dan konsultasi individu. Hasil menunjukkan peningkatan pemahaman peserta mengenai standar Scopus, strategi pemilihan jurnal, teknik penulisan akademik, serta kemampuan memanfaatkan tools pendukung publikasi. Program ini diharapkan dapat berlanjut dalam bentuk komunitas riset dan kolaborasi antar dosen dalam menghasilkan artikel bereputasi.
Implementasi dan Evaluasi Pelaksanaan Penerimaan Peserta Didik Baru (PPDB) Online SMA/SMK Negeri Provinsi Riau Achmad Tavip Junaedi; Wijaya, Evelyn; Amries Rusli Tanjung; Jennifer Chandra; Monalisa, Monalisa
Jurnal Pengabdian UntukMu NegeRI Vol. 6 No. 2 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i2.4134

Abstract

Sekolah negeri masih menjadi primadona masyarakat dalam menentukan pilihan pendidikan anaknya baik di tingkat SD, SMP, maupun SLTA (SMA dan SMK). Dinas Pendidikan Provinsi Riau perlu melakukan pemerataan tingkat pendidikan di sekolah-sekolah negeri sehingga kualitasnya merata antar masing-masing sekolah negeri. Provinsi Riau sendiri memiliki 4.680 sekolah negeri yang tersebar di 12 kabupaten dan kota yang ada. Namun untuk tingkat pendidikan SLTA (SMA dan SMK) negeri di Provinsi Riau hanya memiliki 431 sekolah negeri. Kondisi ini menjadikan proses seleksi Penerimaan Peserta Didik Baru (PPDB) di Provinsi Riau menjadi sangat selektif dan terbatas serta tidak sebanding dengan jumlah calon peserta didik yang ingin mengikuti pendidikan di sekolah negeri. Pada tahun 2022, pelaksanaan PPDB yang dilaksanakan secara online menemukan beberapa kendala seperti kurangnya edukasi tentang penggunaan web dan aplikasi PPDB serta adanya pilihan jalur seleksi yang masing-masing memiliki kelebihan dan kekurangan. Solusi yang diberikan melalui pelaksanaan kegiatan pengabdian ini yakni perlunya dilakukan penyempurnaan Peraturan Gubernur dan Petunjuk Teknis Pelaksanaan PPDB serta memberikan kesempatan kepada masyarakat untuk menyampaikan saran dan kritik guna perbaikan PPDB pada masa yang akan datang.
Co-Authors ', Istiqomatunnisa ', Rusli ', Supriono Achmad Tavip Junaedi Agneza, Putri Amalia, Annisa Nur Anak Agung Gede Sugianthara Andi Andi Andi Anton Anton Aprilia, Bord Nandre Augustine, Yvonne Azhari Sofyan Cecilia, Cecilia Dalil, M David David Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Edfan Darlis Eka Hariyani Eka Setiawati Enni Savitri Fitratul Aini, Fitratul Fitri Yani Fransisca, Luciana Gusrio Tendra Harry Patuan Panjaitan Herlin, Darsi Hutahuruk, Marice Br Jahrizal Jennifer Chandra Jufrianto karmila karmila Kharimah, Firda Komardi, Dadi Koto, Jaswar Lili Sumarni, Lili Monalisa Monalisa Mudrika Alamsyah Hasan Muhammad Reza Rachaprima, Muhammad Reza Muhammad Rivai Musa, Sulaiman Nazmi, Fabelya Putri Nia Cristy, Nia Nicholas Renaldo Nicholas, Eric Noprial Valenra Maksyur, Noprial Valenra Novita Indrawati Nyoto Nyoto, Nyoto Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Purnama, Intan Putri, Harmi Putri, Novita Yulia Putri, Yochi Lajobhi Rahman, Sarli Rahmiati Idrus Reilly, William Restu Agusti Rizaldi Putra Setyawan, Hari Setyawan, Onny Sevendy, Tandy Sri Rahmayanty, Sri Sudarno Sudarno Suhardjo Suharti Susilatri Susilatri, Susilatri Syafriyanti, Liza Teddy Chandra Teddy Haryadi Utama, Reno Julia Veronica, Kristy Wati, Yenny Wijaya, Evelyn Yonanda Oriza, Yonanda Yu, Hou Yusrizal Yusrizal Zabetha, Olinsca