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All Journal Indonesian Journal of Sustainability Accounting and Management Jurnal ASET (Akuntansi Riset) Jurnal Riset Bisnis dan Manajemen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Akuntansi dan Auditing Jurnal Interprof Matua Jurnal Indonesian Community Journal Journal of Social And Economics Research Journal of Community Service Indonesian Journal of Sustainability Accounting and Management Jurnal Penelitian dan Pengabdian Masyarakat Ekasakti Matua Jurnal Manajemen Ekasakti Pareso Jurnal Akuntansi Jurnal Riset Akuntansi, Perpajakan dan Auditing Jurnal Akademi Akuntansi Indonesia Padang JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS) journal of social and economic research Journal of Global Economic Research
Rina Asmeri, Rina
Universitas Ekasakti
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kinerja Keuangan, Ukuran dan Umur Perusahaan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi Novianti, Elviana; Rina Asmeri; Dica Lady Silvera
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 4 (2023): Ekasakti Pareso Jurnal Akuntansi (Oktober 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i4.950

Abstract

This research aims to examine the influence of financial performance, company size, and age on company value with corporate social responsibility (CSR) disclosure. The dependent variable in this research is Company Value with Corporate Social Responsibility (CSR) Disclosure. Meanwhile, the independent variables are Financial Performance, Company Size, and Age. The population in this study were manufacturing companies listed on the Indonesian Stock Exchange for the 2016 - 2020 period. The sampling method used was purposive so 7 samples were obtained. The total amount of data processed in this research was 35 data. The type of data used is secondary data. The data analysis method used in this research is multiple regression. The results of this research indicate that financial performance has a significant effect on company value. Meanwhile, company size and age do not significantly affect company value.
Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran pada Kantor Otoritas Bandar Udara Wilayah VI – Padang Tahun Anggaran 2019 Marisa, Marisa; Rina Asmeri; Delori Nanci Meyla
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 4 (2023): Ekasakti Pareso Jurnal Akuntansi (Oktober 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i4.969

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dokumen perencanaan anggaran, kompetensi sumber daya manusia, komitmen organisasi terhadap penyerapan anggaran Kantor Otoritas Bandar Udara Wilayah VI - Padang. Populasi dalam penelitian ini adalah pegawai Kantor Otoritas Bandar Udara Wilayah VI – Padang yang berjumlah 80 orang. Jenis penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Teknik pengumpulan data menggunakan metode observasi, angket dan penelitian kepustakaan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Alat uji yang digunakan dalam penelitian ini menggunakan uji t, uji f, dan uji koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa : 1) variabel Dokumen perencanaan anggaran diperoleh nilai thitung > ttabel yaitu 2.796> 1.987 hal ini menunjukkan terdapat pengaruh positif antara Dokumen perencanaan anggaran terhadap Penyerapan anggaran. 2) variabel Pelaksanaan anggaran diperoleh thitung > ttabel yaitu 2.660 > 1.987 hal ini menunjukkan terdapat pengaruh positif antara Pelaksanaan anggaran terhadap Penyerapan anggaran. 3) variabel kompetisi sumber daya manusia diperoleh thitung > ttabel yaitu 4.772 > 1.987 hal ini menunjukkan terdapat pengaruh positif antara kompetisi sumber daya manusia terhadap Penyerapan anggaran. 4) variabel Komitmen organsisasi diperoleh thitung> ttabel yaitu 2.660> 1.987 hal ini menunjukkan terdapat pengaruh positif antara kompetisi sumber daya manusia terhadap Penyerapan anggaran. 5) secara simultan terdapat pengaruh yang signifikan antara Dokumen perencanaan anggaran, Pelaksanaan anggaran, kompetisi sumber daya manusia dan Komitmen organsisasi terhadap Penyerapan anggaran. Dimana nilai f-hitung lebih besar dari f-tabel (163.724 > 2.700) dengan tingkat signifikan 0.000 lebih kecil dari 0.05.
Pengaruh Adanya Restrukturisasi Kredit Terhadap Perilaku Pembayaran Kewajiban Umkm dalam Masa Pandemi Covid-19 Kabupaten Pesisir Selatan Tahun 2020 Ananda, Patrio; Rina Asmeri; Sri Yuli Ayu Putri
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 4 (2023): Ekasakti Pareso Jurnal Akuntansi (Oktober 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i4.972

Abstract

This study discusses the Effect of Credit Restructuring on repayment capacity of UMKM the Covid-19 Pandemic in Pesisir Selatan Regency. The sample selection technique used strata sampling with a percentage level of 2% from each strata area and obtained as many as 113 UMKM as samples. Data processing in this study is to use a simple regression model using SPSS 21.0 The results of the analysis of this study indicate that the regression of the credit restructuring variable is 0.655, meaning that if the credit restructuring is increased by one unit of weight, it will result in an increase in Credit Restructuring on repayment capacity of UMKM the Covid-19 Pandemic of 0.655. In the hypothesis test, the credit restructuring variable (X) with a tcount value of 10.311 > ttable 1.65870 and a significant level of 0.000 <0.05 and, it can be concluded that Ho is rejected and H1 is accepted, meaning that credit restructuring (X) partially has a positive and significant effect. on the effect of UMKM in repayment capacity (Y) to UMKM in the South Coast. The contribution of the independent variable of credit restructuring (X) to the dependent variable, namely the behavior of MSMEs in paying obligations, is 0.489 or 48.9%. While the remaining 0.511 or 51.1% is influenced by other variables outside the study.
Pengaruh Financial Distress dan Leverage Terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) susanti, Amelia; Rina Asmeri; Sri Yuli Ayu Putri
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1006

Abstract

Tujuan penelitian ini adalah untuk menguji dan memperoleh fakta empiris mengenai pengaruh kesulitan keuangan dan leverage terhadap konservatisme akuntansi. Populasi dalam penelitian ini berjumlah 48 perusahaan. Sampel penelitian ditentukan dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 11 entitas. Pendekatan analisisnya menggunakan regresi linier berganda, koefisien determinasi, uji asumsi klasik, dan analisis data statistik deskriptif. Gunakan uji t dan uji F untuk menguji hipotesis. Dalam penelitian ini ditemukan bahwa krisis keuangan mempunyai dampak yang baik terhadap konservatisme akuntansi sedangkan leverage tidak mempunyai pengaruh. Uji F menghasilkan kesimpulan bahwa konservatisme akuntansi dipengaruhi secara signifikan oleh kesulitan keuangan dan leverage secara simultan.
Pengaruh Etika Profesi, Kecerdasan Emosional dan Pengalaman Auditor Terhadap Kualitas Audit (Studi Empiris pada KAP di Kota Padang) Tahun 2021 Putri, Meisy Dwi; Rina Asmeri; Meri Yani
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1008

Abstract

This study aims to determine and examine the effect of Professional Ethics and Emotional Intelligence and Auditor Experience on Audit Quality for Auditors at Public Accounting Firms in Padang City partially and simultaneously. This study uses an associative approach, namely research that aims to analyze the relationship between one variable and another. The population in this study are auditors who work at a Public Accounting Firm in Padang City using the Saturated Sanpling method. The results of this study are as follows: Partially Professional Ethics has an effect on Audit Quality, while Emotional Intelligence and Auditor Experience partially have no effect on Audit Quality. Simultaneously the Professional Ethics of Emotional Intelligence and Auditor Experience have an effect on Audit Quality.
Pengaruh Online Learning dan Fraud Diamond Terhadap Prilaku Fraud Academic Dimasa Pandemi Covid 19 (Studi Kasus Mahasiswa Akuntansi Universitas Ekasakti Padang Angkatan 2019-2020) Hakim, Arif Rahman; Rina Asmeri; Meriyani, Meriyani
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1019

Abstract

The purpose of this research is to find out how online learning and Fraud Diamond affect academic fraud during the Covid 19 Pandemic. This research focuses on accounting students class 2019–2020 at Unes Padang. In this study, fraud diamond has 4 sections reviewed, namely Pressure, Opportunity, Capability and Rationalization. 66 students is the number of samples used in this study. A survey method was used to collect data, and questions were distributed via Google forms. Multiple linear regression analysis is the data analysis method used, and the application program used is SPSS 25. Online learning, pressure, opportunity, ability, and rationalization are the factors used in this study. Academic deception is the dependent variable. The findings reveal that while the variables Opportunity, Ability, and Rationalization do not have a significant impact on academic cheating, the variables Online Learning and Pressure do. The results of the F test (simultaneous) revealed that learning courage, pressure, opportunity, capability, and rationalization together had a major impact on academic fraud among Unes Padang Accounting Students Class of 2019–2020.
Pengaruh Profitabilitas, Likuiditas, Nilai Tukar, Inflasi, Suku Bunga dan Leverage Terhadap Financial Distress pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar pada BEI Periode 2019 - 2021 Suriani, Elvi Sri Rahayu; Asmeri, Rina; Lady Silvera, Dica
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1039

Abstract

This study aims to analyze and determine the effect of Profitability, Liquidity, Exchange Rate, Inflation, Interest Rates and Leverage on the Financial Distress of Food and Beverage Manufacturing Companies Listed on the IDX between 2019 - 2021. Techniques for collecting data use documentation. While the type of data is quantitative using secondary data. For the population using Food and Beverage Manufacturing Companies listed on the IDX for the 2019-2021 period, totaling 30 companies where the sampling is purposive sampling so that the total sample is 10 companies x 3 years = 30 financial statements. Then the data analysis uses multiple linear regression analysis, coefficient of determination, as well as t test and F test. The following are the results of the study (1) Profitability partially significantly affects financial distress. (2) Liquidity partially significantly affects financial distress. (3) The exchange rate partially does not significantly affect financial distress. (4) Inflation partially does not significantly affect financial distress. (5) Interest rates partially do not significantly affect financial distress. (6) Leverage partially does not significantly affect financial distress. (7) Profitability, liquidity, exchange rate, inflation, interest rates and leverage significantly affect financial distress.
Pengaruh Ukuran Perusahaan,Biaya Lingkungan dan Kinerja Lingkungan Terhadap Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Anugrawati, Sofia; Asmeri, Rina; Meriyani, Meriyani
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1040

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh ukuran perusahaan, biaya lingkungan dan kinerja lingkungan terhadap profitabilitas pada perusahaan pertambangan yang terdaftar diBursa Efek Indonesia (BEI) periode 2016-2020. Populasi dari penelitian ini terdiri dari 47 perusahaan pertambangan yang terdaftar di BEI dan metode pengambilan sampel di lakukan dengan Purposive sampling. Dengan metode tersebut diperoleh Sampel sebanyak 6 perusahaan dengan periode pengamatan 5 tahun (2016-2020) sehingga jumlah pengamatan sebanyak 30. Data laporan tahunan di akses melalui website Bursa Efek Indonesia (www.idx.co.id). Variabel profitabilitas di ukur dengan menggunakan ROA, ukuran perusahaan diukur dengan Ln total aset, biaya lingkungan diukur menggunakan alat ukur dummy dan kinerja lingkungan diukur berdasarkan PROPER. Data yang digunakan dalam penelitian ini adalah data kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi dan web internet. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa : 1) ukuran perusahaan berpengaruh signifikan terhadap profitabilitas, 2) biaya lingkungan berpengaruh tidak signifikan terhadap profitabilitas 3) kinerja lingkungan berpengaruh tidak signifikan terhadap profitabilitas, 4) ukuran perusahaan, biaya lingkungan dan kinerja lingkungan secara simultan berpengaruh signifikan terhadap profitabilitas.
Pengaruh Tingkat Perputaran Kas dan Piutang Terhadap Rentabilitas pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar Dibursa Efek Indonesia Tahun 2018-2021 Rifqi, Muhammad; Rina Asmeri; Sri Yuli Ayu Putri
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1053

Abstract

Profitability is an illustration of a company's progress which can be seen from the level of cash and receivables turnover. This research aims to determine and analyze the effect of the level of cash and receivables turnover on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021, either partially or simultaneously. The type of data used in the research is quantitative data sourced from annual financial reports sourced from annual reports. The data source in this research is secondary data. The population in this study were sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 with a total of 36 samples. The sampling technique used purposive sampling technique according to the specified criteria and obtained 36 companies. The data analysis method in this research uses multiple linear regression. Based on the results of the partial analysis, it is known that the results of the cash turnover rate have a significant effect on profitability. And the level of receivables turnover partially has a significant influence on profitability. And the level of cash turnover and receivables simultaneously has a significant effect on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021.
Pengaruh Leverage, Likuiditas, Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Study Empiris pada Perusahaan Manufaktur Sektor Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021) Vegi Caisar Pratama; Rina Asmeri; Andre Bustari
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1054

Abstract

This study aims to examine the effect of Leverage, Liquidity, Profitability, Company Size and Company Age on the Quality of Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The population of this study consisted of 32 manufacturing companies listed on the Stock Exchange and the sampling method was carried out by purposive sampling. With this method, a sample of 15 companies was obtained with an observation period of 4 years (2018-2021) so that the number of observations was 60. The annual report data is accessed through the Indonesia Stock Exchange website (www.idx.co.id).Variable Quality of Financial Statements is measured by the Multiple Linear Regression Formula measured by the total Variable x, Variable x Leverage is measured by DAR = Total Debt: Total Assets, Liquidity is measured using the formula Current Ratio = Current Assets: Current Liabilities, Profitability is measured using the formula ROA = Net income after tax: Total assets, company size is measured using the formula Company Size = Ln Total assets, company age is measured using the formula Company age = Research year. The data used in this research is quantitative data. The data collection technique used in this research is the proportional sampling method. The data analysis technique used multiple linear regression analysis.The results showed that: 1) Leverage had a partial effect on the quality of financial statements, 2) Liquidity had a partial effect on the quality of financial statements, 3) Profitability had a partial effect on the quality of financial statements, 4) Company size had a partial effect on the quality of financial statements, 5) Age The company partially influences the quality of financial statements, and Leverage, Liquidity, Profitability, Company size and company age Simultaneously influence the quality of financial statements
Co-Authors A Wau, Servasius Endelson AA Sudharmawan, AA Abin Suarsa Aditya Nugraha, Kevin Afrizon mj Aini Eka Putri, Nur Ananda, Patrio Andi Syahrum Makkuradde Andre Bustari Anggia Febrianty Anugrawati, Sofia Ardi Gunardi Ardiany, Yuli Ardinata, Juwanda Arif Rahman Hakim Asih Mulyani Aulia, Joni Putra D Lubis Delori Nanci Meyla Delori Nancy Meyla Delvianti Diah Novita Sari Dica Lady Silvera Dica Lady Silvera Dina Adawiyah Eugene Okyere-Kwakye Fadhilla Maulani Fakhri Harpin Yulio Fitri, Mareta Hakim, Harisman Hesni, Deni Hozra Afrizoni Ikhvan Novri Andra Ilona, Desi Khamillah Lady Silvera, Dica Lady Sivera, Dica Lira Sari Livia, Nelly Marisa Marisa Meri Dwi Anggraeni Meri Dwi Anggraini Meri Yani Meri Yani Meriyani Meriyani Meriyani Mira Delfiyeni Muhammad Hasan Hasbi Muhammad Hasan Hasbi Muhammad Iqbal Muhammad Rifqi MZ, Brevvio Ravelino Neti Gusraini Nova Begawati Nova Gita Regina Novianti, Elviana Nur Dihanti Yusman Nurhaliza, Nisa Pra Zelli, Ihsannul Pratama, Irfan Pratama, Yori Putra Putri, Elsa Putri, Meisy Dwi Putri, Theresa Denza Rahmaneti, Rahmaneti Rahmi Zilla Aulia Rizka Hadya Rubianti Sari Safitri, Anisa Eka Setiawati, Iis Sri Yuli Ayu Putri Sri Yuli Ayu Putri Sri Yuli Ayu Putri Suci Wahyuni Sunreni Sunreni, Sunreni Suriani, Elvi Sri Rahayu Susanti, Amelia Teti Chandrayanti Tifani Ratu Firdaus Tifany Ratu Firdaus Tika Alvionita Tuti Kelana Sembiring Vegi Caisar Pratama Widarman Buulolo Yani, Meri Yuli Ardiany Yuli Ayu Putri, Sri YULIA SYAFITRI Yunia Fitrhi Zaitul Zaitul Zarmita Hartiti