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All Journal JAM EKONOMIS : Journal of Economics and Business Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Riset Akuntansi Politala Devotion: Journal of Research and Community Service Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Randy Heriyanto
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH FAKTOR FINANCIAL DAN NON FINANCIAL TERHADAP TINGKAT UNDERPRICING PADA PERUSAHAAN SEKTOR CONSUMER Maylani, Fadilla Rahma; Sudiman, Josephine; Heriyanto, Randy
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.304

Abstract

This research was conducted to evaluate the impact of financial factors and non-financial factors that can cause the phenomenon of underpricing. The method adopted in this research is a quantitative approach. The research population includes all companies that conducted an initial public offering between 2016 and 2022. The sample was selected using a purposive sampling method with a total of 98 companies. Statistical analysis using multiple linear regression analysis techniques. Research findings show that individually net profit margin, total asset turnover and ownership retention have a negative influence on underpricing, while current ratio, company size and company age have no influence on underpricing. Together, current ratio, net profit margin, total asset turnover, ownership retention, company age and company size have an influence on underpricing.
Analisis Tingkat Kemampuan Mahasiswa Akuntansi dalam Penyusunan Anggaran Komprehensif Perusahaan (Studi Kasus pada Mahasiswa Akuntansi Politeknik Negeri Padang) Mustika, Rasyidah; Elvaretta, Dissa; Heriyanto, Randy; Susanti, Rini; Maulina, Vira
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2159

Abstract

This research aims to analyze the level of ability of accounting students in preparing a company's comprehensive budget. The research method used is a qualitative descriptive method with a case study design on Padang State Polytechnic accounting students. Primary data consists of observations of 28 accounting students. The research results found that the average ability of Padang State Polytechnic accounting students in preparing a company's comprehensive budget was still relatively high at 73.5%.
Pengaruh Elemen-Elemen Good Corporate Governance Dan Independensi Auditor Terhadap Integritas Laporan Keuangan Qatrunnada, Annisa; Gustati; Randy Heriyanto
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.296

Abstract

This research aims to determine the influence of elements of good corporate governance and auditor independence on the integrity of financial reports. The measurement of financial report integrity in this study uses the conservatism index. This research is a quantitative descriptive research and multiple linear regression analysis method using SPSS version 24. The population of this research are companies in the non-cyclical consumer sector which are listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research used the purposive sampling method. The research results show that the elements of good corporate governance, namely the managerial ownership variable, and the auditor independence variable have a positive effect on the integrity of financial reports. Meanwhile, the elements of good corporate governance, namely institutional ownership, independent commissioners and audit committee variables, have no effect on the integrity of financial reports. However, simultaneously, the elements of good corporate governance institutional ownership, managerial ownership, independent commissioners, audit committees and auditor independence simultaneously influence the integrity of financial reports.
Peningkatan Pemahaman Mahasiswa Melalui Pelatihan Penyusunan Laporan Keuangan Pemerintahan Daerah Bagi Siswa SMK 2 Kota Padang Heriyanto, Randy; Yentifa, Armel; Gustati, Gustati; Frima, Rini; Maulina, Vira; Juliani, Ririn
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa pada materi penyusunan laporan keuangan daerah melalui pemberian pelatihan dan evaluasi dengan pre-test dan post-test. Sebanyak 33 mahasiswa berpartisipasi dalam kegiatan ini. Instrumen yang digunakan berupa 15 soal pilihan ganda mengenai jurnal keuangan pemerintah daerah, laporan realisasi anggaran, laporan operasional, basis akuntansi, serta pencatatan transaksi. Hasil analisis menunjukkan bahwa nilai rata-rata pre-test siswa adalah 9.16, sedangkan rata-rata post-test meningkat menjadi 9.84. Walaupun peningkatan skor relatif kecil (0.69 poin), hasil ini menunjukkan adanya peningkatan pemahaman setelah kegiatan berlangsung. Artikel ini menyimpulkan bahwa pelatihan akuntansi pemerintahan efektif sebagai sarana peningkatan literasi akuntansi mahasiswa, meskipun diperlukan metode pembelajaran lebih interaktif agar peningkatan hasil belajar dapat lebih signifikan.
Co-Authors Albar - Amelia Yolanda Ameliya, Vicia Ananto, Rangga Putra Armel Yentifa Aulia Ramadia, Anggun Chandra, Novrina David Eka Putra Dedi Kurniadi dedi kurniadi Desi Handayani Efrizon Efrizon Elfitri Santi Elvaretta, Dissa Endrawati Fanny Effiandi Ferdawati Ferdawati Fitra Oliyan Frima, Rini Gustati Gustati Haslina, Welsi Ifni Joi Iftitah Rahmi Josephine Sudiman Juliani, Ririn Lasmi Yupita MARIA BINTANG Maulina, Vira Maylani, Fadilla Rahma Megi Oktriani Herman Melisa Sundari Putri Melisa Miharja, Bima Monika, Lara Mustika, Rasyidah Nadia Alfitri Ningsih Pratiwi Putra, Abdi Putri, Fini Shandi Qatrunnada, Annisa Reni Endang Sulastri Ria Angriani Rimra, Ihsan Lumasa Rini Frima Rini Susanti Rinka Merantika Riza Widia Silfia Rifka SRI RAHAYU Surfa Yondri Tania, Kesha Trisna Herlinda Tuti Anggraini Ulfi Maryati Uzzahraty Andri, Diah Wiwik Wiharti yoanna monica Yossi Septriani Yul Antonisfia Zas Ressy Aidha Zulharbi -