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All Journal Jurnal Dimensi EQUILIBIRIA Measurement : Jurnal Akuntansi Minda Baharu JURNAL LENTERA BISNIS Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Economics and Sustainable Development JSMA (Jurnal Sains Manajemen dan Akuntansi) BENING Enrichment : Journal of Management Jurnal Pengabdian kepada Masyarakat Nusantara Journal Economic and Strategy (JES) Jurnal Manajemen dan Perbankan (JUMPA) Postgraduate Management Journal Nanggroe: Journal Of Scholarly Service Jurnal Ilmu Pekerjaan Sosial Nanggroe: Journal of Scholarly Service Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Socius: Social Sciences Research Journal GEMBIRA (Pengabdian Kepada Masyarakat) Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Cahyo Budi Santoso
Universitas Harapan Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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PENERAPAN PERENCANAAN BIAYA DAN PENGENDALIAN BIAYA SEBAGAI ALAT AKUNTANSI PERTANGGUNGJAWABAN PERUSAHAAN (Studi Kasus Pada PT.Cesco Offshore and Engineering Batam) Moko, Wahyu Ari Sudiat; Hamta, Firdaus; Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 3 (2015): Volume 9 No.3 (September 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.905 KB) | DOI: 10.33373/measure.v9i3.1034

Abstract

ABSTRACTThis research for knows regarding implementation of cost planning and cost control as means of accounting liability at pt.Cescooffshore and engineering batam.This research based on the qualitative approach. The research also based on literature and interviewed with director at PT. CescoOffshore and Engineering to get data. Method of analyze this research is to analyze of implementation of cost planning and  cost control as means of accounting base on literature and interviewed.The result of this research on PT Cesco Offshore and Engineering, The company has been implementation of cost planning and cost control as means of accounting liability as well. The research can be detected by cost planning as structure organization, budget, cost classification, cost accounting system, report of liability. and cost control as cost standard, the budget, and also implementation of accounting liability as well. Keywords: cost planning, cost control and implementation of accountingliability
ANALISA RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL SEBAGAI ALAT UNTUK MENGUKUR TINGKAT KESEHATAN BANK : STUDI KASUS PADA BANK PEMERINTAH YANG TERDAFTAR DI BEI TAHUN 2011-2013 Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 3 (2014): Volume 8 No.3 (September 2014)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.844 KB) | DOI: 10.33373/measure.v8i3.1008

Abstract

This study aims to determine the soundness of government banks listed on the Stock Exchange in the period 2011-2013 by using the method of valuation of the bank is the method of Risk - Based Bank Rating ( RBBR ) in accordance with the Circular Letter No. 13/24 / DPNP October 25, 2011 which is described by RGEC. RGEC consists of Aspects Risk (Risk), Aspects of Good Corporate Governance (GCG ), Aspects of Earnings and Aspect Capital . This study was a descriptive study quantitatively by calculating the ratio existing in the aspect of risk (LDR and NPL ), aspects of GCG ( ROE and NPM ), aspects of earnings ( ROA and NIM ), and aspects of capital ( CAR ). This study uses data publication of annual financial statements of state banks listed on the Stock Exchange from 2011 to 2013 , namely PT . Bank Mandiri , PT . Bank Rakyat Indonesia , PT . Bank Negara Indonesia and PT . State Savings Bank . It can be concluded that the performance of state -owned commercial banks in good shape . This is evident from the calculated ratio is in accordance with the provisions stipulated by Bank Indonesia . Based on the research that has been done that overall during the 2011-2013 four state-owned commercial banks have a healthy level of health Keyword : health of the Bank , Commercial Bank Owned Government , Risk Based Bank - Rating , Registered in Indonesia Stock Exchange
PENGARUH PENGENDALIAN INTERN PIUTANG TERHADAP MINIMALISASI PIUTANG TAK TERTAGIH PADA PT. AL IJARAH TAHUN 2014 Sugeng, Sugeng; Effendi, Syahril; Santoso, Cahyo Budi
Measurement : Jurnal Akuntansi Vol 9, No 3 (2015): Volume 9 No.3 (September 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/measure.v9i3.1029

Abstract

The main activity of the leasing company is financing the procurement of goods, the customer will be paid by installment. Every customer is given the long time limit penyicilannya depending on the agreement with the customer's company. Operating systems such company is certainly not immediately generate cash receipts, but the cause of trade and then later on the day of maturity ocurs cash inflows.Accounts receivable at the company is generally the largest part of current assets as well as the largest part of the total assets of the company. Therefore, control of trade receivables is very important diterapkan.Guna reduce and minimize bad debts. Key words : Internal Control, Bad Debt
PENGARUH PERILAKU AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. REKAYASA INDUSTRI INDUSTRI SAMUR PROYEK Haironi, Rita; Hamta, Firdaus; Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 3 (2015): Volume 9 No.3 (September 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.463 KB) | DOI: 10.33373/measure.v9i3.1035

Abstract

Influence the behavior of the system of accounting and accounting inforrmasi to the quality of the financial statements. at PT. Rekayasa Industry Samur Project. With the formulation of the problem Is there any influence between the behavior of the system of accounting and accounting information on the quality of the financial statements. Research purposes in accordance with the formulation of the problem is to determine whether there was an effect of the behavior of the system of accounting and accounting information on the quality of the financial statements at PT Rekayasa Industry Samur Project.The results of this study: Coefficient table value of t test obtained t value 0956 and sig. for 0342 0.05. And thus, accounting behavior does not significantly influence the quality of financial statements at PT. Rekayasa Industri Project Samur. From the coefficient table t test, sig. for 0132 from 0:05 So thus accounting information system does not significantly influence the quality of financial statement at PT. Rekayasa Industri Project Samur. From the model summary table, showing r-square 0656 or 65.6%. Simultaneously it means there is a relationship between behavior or contribution accounting and accounting information system on the quality of the financial statements at PT Rekayasa Indusri Samur Project of 65.6%, and 34.4% in the contribution by another variable or variables that are not observed.
PENGARUH LINGKUNGAN KELUARGA, MOTIVASI DAN PERSEPSI MAHASISWA TENTANG PROFESI AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS RIAU KEPULAUAN BATAM Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 1 (2014): Volume 8 No.1 (Maret 2014)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.787 KB) | DOI: 10.33373/measure.v8i1.199

Abstract

The purpose of this research was to determine the influence of the family environment, motivation and student’s perceptions about the public accounts profession with the partial and simultaneous to have the interests became public accountants on the accountancy students of the Economics Faculty, Riau Kepulauan University (UNRIKA) Batam. To know about that was used and distributed the questionnaire to all of students majoring in Accountancy of Economics Faculty, Riau Kepulauan University (UNRIKA) Batam (generation of 2011 and 2012), the provision has been following the lectured of Accounting Auditing I and Behavioral Accounting. The sampling method used is Slovin formula. The number of respondents is 144 respondents. In this research used multiple linear regression analysis method with consider to see the goodness of fit, it is the coefficient of determination, the value of the F statistic and t statistics. The results of this analysis indicate that there is a positive influence and simultaneously between family environment, motivation and student’s perceptions about the public accountantsprofession to be interest became the public accountant on the accountancy students of the Economics Faculty, Riau Kepulauan University (UNRIKA) Batam. This was shows the interest of students majoring in Accountancy of Economics Faculty, Riau Kepulauan University to the public accountants profession.
PENGARUH TINGKAT INFLASI, SUKU BUNGA DAN NILAI TUKAR TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE TAHUN 2008 - 2012 Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 2 (2015): Volume 9 No.2 (Juni 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.341 KB) | DOI: 10.33373/measure.v9i2.1018

Abstract

Linda Rosalina, NPM 11.10.0.069 “Influence of Inflation, Interest Rate, and Exchange Rate of Banking Financial Companies Listed on the Indonesia Stock Exchange (IDX)  year periode in 2008-2012”. Supervisor I by Jayana Salesti, SE, CA, MM and Supervisor II by Bosar Hasibuan, SE, M.Ak.The Purpose of the research to find out Influence of Inflation, Interest Rate and Exchange Rate. Performance of Banking Financial Companies Listed on the Indonesia Stock Exchange. the Research Conducted based on financial ratio 5 years periode in 2008 until 2012, where Bank during Performance Benchmark is ROA, ROE, NIM.In The research, the researcher use multiple linear regression methode to establish the dependent Variabel is Return on Asset (ROA), Return on Equity (ROE), Net Interest Margin (NIM) and Dependen Variabel is Inflation, Interest rate, and Exchange rate. Before Analiyzing the result of regression, the first result and their Signifikansi tested classical assumption, so it can be ascertained that the result meet the standard of the BLUE.The Result of the research that inflation, interest rate and exchange rate can be influence significant of ROA, ROE, NIM. however the result must still be assessed by observation methode better, in the next time.Keywords : Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), Inflation, Interest Rate and Exchange Rate.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA BANK UMUM KONVENSIONAL DI INDONESIA TAHUN 2011 – 2016 Wahdati, Mefrina Wahyu; Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 11, No 2 (2017): Vol 11, No 2 (2017) Measurement
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.985 KB) | DOI: 10.33373/mja.v11i2.1752

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran, profitabilitas, likuiditas, dan struktur modal pada bank umum konvensional di Indonesia pada tahun 2011-2016 baik secara simultan atau sebagian. Ukuran perusahaan (size) proksi dengan Ln dari total Aset, profitabilitas dengan ROA, likuiditas dengan LDR, struktur aset dengan FAR, dan struktur modal dengan DER. Penelitian ini menggunakan sampel 16 bank dengan posisi total aset terbesar pada Desember 2016 dan data penelitian diperoleh dari publikasi laporan keuangan yang diterbitkan oleh masing-masing bank dan Otoritas Jasa Keuangan pada tahun 2011 hingga 2016. Metode regresi linier berganda dalam data panel menggunakan efek acak pendekatan. Untuk pengujian secara simultan dari empat variabel independen dan pengaruhnya terhadap struktur modal (DER). Untuk perusahaan parsial ukuran perusahaan (size) Ln dari total aset dan profitabilitas (ROA) berpengaruh positif tidak signifikan terhadap struktur modal (DER). Likuiditas (LDR) tidak berpengaruh negatif signifikan terhadap struktur modal (DER), sedangkan struktur aset berpengaruh negatif signifikan terhadap struktur modal (DER).
PENGARUH KECERDASAN EMOSIONAL DAN GAYA BELAJAR TERHADAP PEMAHAMAN AKUNTANSI DAN LINGKUNGAN KELUARGA SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Riau Kepulauan Tahun Angkatan 2013-2016) Santoso, Cahyo Budi; Rinaldi, Benny
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 12, No 2 (2018): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2018
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.111 KB) | DOI: 10.33373/mja.v12i2.1739

Abstract

Penelitian ini bertujuan untuk menguji adanya Pengaruh Kecerdasan Emosional dan Gaya Belajar Terhadap Pemahaman Akuntansi  dan Lingkungan Keluarga Sebagai Variabel Moderasi di Universitas Riau Kepulauan  Fakultas Ekonomi JurusanAkuntansi Tahun Angkatan 2013-2016. Teknik pengolahan data yang dilakukan, menggunakan Analisis regresi linear berganda dan MRA (Moderated Regression Anlyisis ) karena variabel lingkungan keluarga merupakan variabel moderating sehingga penelitian ini menggunakan alat uji regresi interaksi dalam melakukan pengujian variable moderatingdengan bantuan SPSS (Statistical Product and Service Solutions).Hasil analisis menunjukkanKecerdasan Emosional tidak memilikipengaruh secara signifikan terhadap Pemahaman akuntansi. Gaya Belajar juga tidak memiliki pengaruh secara signifikan terhadap Pemahaman Akuntansi.Lingkungan Keluarga sebagai variabel moderating juga tidak berpengaruh siginifikan terhadap Kecerdasan Emosional dan Gaya Belajar terhadap Pemahaman Akuntansi.
ANALISA PENERAPAN PSAK 112 TENTANG TRANSAKSI WAKAF TERHADAP PENERIMAAN, PENGELOLAAN DAN PENGEMBANGAN ASET WAKAF STUDI KASUS PADA BADAN WAKAF INDONESIA KOTA BATAM putri, nina novitasari eka; Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 13, No 2 (2019): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.417 KB) | DOI: 10.33373/mja.v13i2.2032

Abstract

Penelitian ini bertujuan  untuk mengetahui apakah perlakuan PSAK 112 tentang  pelaporan akuntansi wakaf pada Badan Wakaf Indonesia Kota Batam apakah telah sesuai dengan PSAK 112 atau sebaliknya dengan menggunakan metode deskriptif komparatif yaitu dengan cara mendeskripsikan atau menggambarkan keadaan objek penelitian lalu dibandingkan dengan standar yang ada pada saat itu, denga teknik pengumpulan data observasi, wawancara dan dokumentasi. Dari hasil penelitian penulis menyimpulkan bahwa perlakuan akuntansi wakaf pada pelaporan aset wakaf di Badan Wakaf Indonesia Kota Batam belum sesuai seutuhnya dengan PSAK 112.Secara konseptual beberapa point telah sesuai dan dilakukan namun karena belum terdapat aset wakaf yang sesuai dengan beberapa kriteria khusus menjadikan PSAK 112 belum diterapkan.
ANALISIS PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PT ADHYA TIRTA BATAM (ATB) Siregar, Ramadhon; Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 11, No 1 (2017): Volume 11 No,1 (Maret 2017)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.192 KB) | DOI: 10.33373/mja.v11i1.1728

Abstract

Penelitian ini bertujuan untuk mengetahui apakah likuiditas, solvabilitas dan aktivitas mempunyai pengaruh terhadap profitabilitas suatu perusahaan. Objek penelitian ini dilakukan di PT Adhya Tirta Batam (ATB). Hasil dari penelitian ini dengan menggunakan uji t didapatkan bahwa H0 ditolak dan H1 diterima artinya likuiditas berpengaruh signifikan positif terhadap profitabilitas, H0 ditolak dan H2 diterima artinya solvabilitas berpengaruh signifikan positif terhadap profitabilitas serta H0 ditolak dan H3  diterima artinya aktivitas berpengaruh signifikan positif terhadap profitabilitas.  Berdasarkan hasil uji F menunjukkan bahwa H0 ditolak dan H4 diterima artinya likuiditas, solvabilitas dan aktivitas secara bersama-sama menunjukkan pengaruh positif terhadap profitabilitas.
Co-Authors Ade Isyana Hairunnisah Agung Nurmansyah Ahmad Gamal Aminudin Hadi, Moch Aminudin Hadi, Moch. Aprilia Merisca aprilia, indah Artika Wina Fitriani Asma, Nurul azhara, shaila mayang Aznedra Aznedra Benny Krisbiantoro Catur Fatchu Ukhriyawati CNAWP, Rizal Perlambang Damanik, Okta Dianningsih Dianningsih Durnila, Kristiana Firdaus Hamta, Firdaus Giovanny Bangun Kristianto Haironi, Rita Hamdany, Mohammad Azharie Hamidah Armaini Hati, Ravika Permata Ikhlash, Muhammad Istingirum, Rr Farida Istiningrum, Rr.Farida Jayana Salesti, Jayana Julianda, Dedi Taufik Kholifah, Mefi Krisbiantoro, Benny Kristanto, Barlian Laksniyunita, Wanda Larasati Ning Fauziah Lestari, Eko Budi lstiningrum, Rr. Farida Mika Tri Kumala Swandari, Mika Tri Kumala Moko, Wahyu Ari Sudiat Muhammad Afissunani Nur Habibah Pasaribu Oktavianti Prihartanti, Wiwik Prilosadoso, Basnendar Herry Putri, Diannike putri, nina novitasari eka Putro, Agung Cahyo Ravika Permata Hati RAVIKA PERMATA HATI Rika Purwani Rinaldi, Benny Rismaldi Revi Rohana Marito Pasaribu Salsa Bila Arsyad Samodra, Galih Shafiq, Dhio Siregar, Ramadhon Sitompul, Gabriel Amadeus Situmorang, Arman Sri Mulyati Sriwati Sriwati Sugeng Sugeng Syafruddi Syafruddin Syahril Effendi Syaifullah MS Syuaib, Mustaqim Thalib, Najdah Untung Subagyo Wahdati, Mefrina Wahyu Wardianti, Adhani