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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Akuntansi Barelang Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Agus Defri Yando
Universitas Putera Batam
Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA Agus Defri Yando
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.412 KB)

Abstract

This study aims to examine and analyze the effect of asymmetry of information to earnings management practices. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2016. The technique in this study using purposive sampling method using predetermined criteria of the obtained sample of 41 companies. Tests using simple linear regression model. The results showed that the asymmetry of information effect on earnings management practices.
ANALISIS PENGARUH PENERAPAN MANAJEMEN STRATEGIK DAN PENYUSUNAN ANGGARAN PEMILUKADA TERHADAP KINERJA LEMBAGA PENYELENGGARA PEMILU Agus Defri Yando; Syarif Hidayah Lubis
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.827 KB) | DOI: 10.33884/jab.v4i1.1484

Abstract

KPU in the city of Batam is a state institution that organizes public services in the ownership sector. In planning its duties and functions, KPU Batam has compiled a strategic plan, annual work plan and performance agreement. The implementation of strategic management and budget preparation is considered to affect the performance of the institutions both financial performance and program performance. This research is a quantitative descriptive study with a correlational approach. The variables tested in this study were the application of Stratejic management and budget drafting as independent variables and performance achievements as dependent variables. This research uses secondary data consisting of institutional documents in the form of strategic plan comments, annual work plans, performance reports and budget realization. This research shows that the variable (X1) is the application of strategic management that is engaged towards the performance of the board. Variable (X2) Implementation of budget drafting that affects the institution's performance.
The Effect Of PER and Dividend Yield On Banking Share Prices The Idx In 2020 Syarif Hidayah Lubis; Agus Defri Yando
JURNAL AKUNTANSI BARELANG Vol 5 No 2 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i2.3733

Abstract

The purpose of this study is to see the effect of PER and Dividend Yield on banking stock prices in 2020. The method used in this study is a quantitative type using secondary data using a target population of 44, while for the determination of the population of the Non-Sampling type. The probability is 16 and the analysis used is SPSS version 22. The results in this study found that PER partially has no effect on share prices, dividend yield partially has no effect on price Shares, PER and Dividend Yield simultaneously have no effect on Stock Prices.
Pengaruh Likuiditas, Solvabilitas dan Profitabilitas terhadap Harga Saham di Bursa Efek Indonesiaa Morina Tarigan Sibro; Agus Defri Yando
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i1.2830

Abstract

The percentage rate of the client items area withinside the remaining five years has increased. The cause of this examine became to decide the impact of liquidity, solvency and profitability on inventory costs. The approach used on this studies is secondary records evaluation of the economic statements of businesses indexed at the Indonesia Stock Exchange from 2015-2019 with the aid of using figuring out non-chance purposive sampling the use of exclusion standards which will acquire 60 populations and 28 samples which will acquire a hundred and forty economic document records. The effects of the partial evaluation display that liquidity has no big impact on inventory costs with a tcount of 0.305 0.05, solvency has a big impact on inventory costs with a fee of tcount 2.398> t desk 1, 97756 and chance (Sig.) Of 0.018 <0> t desk 1.97756 and a chance (Sig.) Of 0.012 <0> 2.sixty seven from the F desk and a importance fee of 0.007
Pengendalian Internal dan Moralitas Individu Versus Kecenderungan Kecurangan Akuntansi Agus Defri Yando; Mortigor Afrizal Purba; Lusian Monalisa
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aimed to determine the effect of internal control and individual morality to the tendency of accounting fraud. The theory used in this research are the Agency Theory and Theory Of Planned Behavior. The population in this study is staff accounting department property company in Batam region. This study using purposive sampling technique. These samples were taken are as many as 34 staff accounting. The Collected data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the internal control and individual morality have negatively affect of tendency of the accounting fraud at the property company in Batam region.
Pemanfaatan Teknologi Informasi dalam Pendidikan dan Pembelajaran di Era Revolusi Industri 4.0 Mortigor Afrizal Purba; Agus Defri Yando
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

AbstractThis study aims to describe the education and learning challenges based on information technology in the Industrial Revolution 4.0 Era and Indonesia's readiness to answer the challenges of education in the era of the industrial revolution 4.0 in building an information technology-based learning system. In Indonesia, readiness to face the challenges of education in the era of the industrial revolution 4.0 is to immediately improve the capabilities and skills of human resources through education by producing reliable operators and analysts in the field of education management as a driver for advancing information technology-based education in Indonesia to answer the challenges of Industry 4.0 which continues to advance rapidly. Education management policies in Indonesia currently encourage all levels of education, especially higher education to take advantage of advances in digital technology and educational computing in the era of the fourth industrial revolution. Some solutions that can be done include the suitability of curricula and policies in education, the readiness of human resources in utilizing ICT, optimizing the abilities of students, and developing the character of students, and the readiness of digital-based learning facilities and infrastructure.
Co-Authors LUBIS, SYARIF HIDAYAH Lusian Monalisa Morina Tarigan Sibro Mortigor Afrizal Purba