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Pirmansyah Pirmansyah
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Pengaruh Kompetensi, Independensi, Profesionalisme dan Tekanan Anggaran Waktu terhadap Kualitas Audit Aparat Inspektorat dengan Pengalaman sebagai Variabel Moderatıng Pirmansyah, Pirmansyah; Hasan, Amir; Andreas, Andreas
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.623 KB) | DOI: 10.31258/je.27.1.p.14-26

Abstract

This study aims to prove the influence of Competence, Independence, Professionalism and Time Budget Pressure Apparatus on the Audit Quality Inspectorate Apparatus with Experience as moderating variables. This type of research done on the inspectorate in Kampar. This study is a survey research using census method, whereas the spreading technique using a questionnaire distributed to inspectors of the Inspectorate, population in this study is the auditor who works at the office inspectorate, a questionnaire distributed 44, a total of 39 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA. The value of the partial test or t test each independent variable on the dependent variable obtained results that the partial competence, professionalism and Time Budget Pressure effect on audit quality, while independence has no effect on audit quality. The experience also proved unable to affect the relationship of competence, independence, professionalism and budget pressure on audit quality. The results shows that which R2 of 0.571 where it explains that the percentage of donated influence of independent variables (Competence, Independence, Professionalism and Time Budget Pressure) on dependent variable (auditquality) of 57.1% while the remaining 42.9% influenced by other variables not included in this research.
ANALISIS SISTEM PENGENDALIAN INTERN PEMBERIAN KREDIT PADA KPRI PRIMA HUSADA KABUPATEN KAMPAR Pirmansyah Pirmansyah; Wadri Wahyu; Mardhiyah Kharismayanda; Wulan Oktaviani; Winda Dwi Helfayani
Jurnal Akuntansi Kompetif Vol 6 No 2 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1462

Abstract

Penelitian ini dilaksanakan pada KPRI Prima Husada Kabupaten Kampar yang beralamat di Jl. DR.A. Rahman Saleh No.23 Bangkinang 28411. Tujuan diadakannya penelitian ini adalah untuk mengetahui tingkat implementasi sistem pengendalian intern pemberian kredit pada KPRI Prima Husada Kabupaten Kampar. Penelitian dilakukan dengan membandingkan sistem pengendalian intern yang diterapkan pada koperasi dengan teori mengenai sistem pengendalian intern. Teknik pengumpulan data yang digunakan oleh penulis adalah teknik wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengendalian intern yang diterapkan pada KPRI Prima Husada Kabupaten Kampar telah diterapkan dengan baik. Adapun hasil yang diperoleh penulis adalah 75.61% telah terealisasi sedangkan 24,39% lagi belum diterapkan. Penelitian ini menunjukkan bahwa sistem penyaluran pinjaman pada KPRI Prima Husada Kabupaten Kampar telah menjalankan kaedah-kaedah yang benar sesuai dengan teori yang ada. Tetapi masih ada juga kekurangannya, yaitu masih ada pertimbangan khusus pemberian pinjaman kepada para peminjam (debitur)
PENGARUH SKILL DAN COMPETENCY TERHADAP KINERJA KARYAWAN PADA PKS PT. SEWANGI SAWIT SEJAHTERA PETAPAHAN KAMPAR Henrizal Henrizal; Pirmansyah Pirmansyah; Yulizar Yulizar; Adi Setiawan; Dian Prayoga
JURNAL ECONOMICA: Media Komunikasi ISEI Riau Vol. 11 No. 2 (2023)
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/economica.v11i2.197

Abstract

This study aims to determine the effect of skill and competence simultaneously and partially on employee performance at PKS PT. SewangiSawit Sejahtera Kampar, Petapahan. The population in the study consisted of all employees working in the field of sorting and grading, processing, maintenaince, laboratory and administrative and finance fields which opened 60 employees. Determination of the sample in this study using the saturated census method so that the number of samples in this study were 60 respondents. Data analysis was performed using multiple linear regression model. Based on the results of simultaneous hypothesis testing, the skill and competence variables have a very significant influence on employee performance. Based on the results of partial hypothesis testing, skill and competence variables also have an influence on employee performance. The close relationship that occurs between the skill and competence variables on employee performance is very strong with a correlation coefficient (R) of 0.868. While the contribution of the independent variable to the variable is 75.4% while the remaining 24.6% is influenced by other variables not examined in this study.
PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KOMITMEN ORGANISASI DAN KINERJA PEGAWAI INSPEKTORAT KABUPATEN KAMPAR Wulan Wulan; Pirmansyah Pirmansyah; Dessy Kumala Dewi
JURNAL ECONOMICA: Media Komunikasi ISEI Riau Vol. 12 No. 1 (2024)
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/economica.v12i1.231

Abstract

This study aims to determine and examine the effect of work discipline, work motivation on organization commitment and the performance of the Kampar Regency Inspectorate employees. This research was conducted at the Kampar Regency Inspectorate Office with a population of 82 people. The research sampling technique used the census method where all the population was sampled with a total of 82 respondents. Data analysis techniques used descriptive and quantitative. Hypothesis testing using descriptive analysis and Structure Equation Model (SEM) with the help of Smart PLS software. The results of hypothesis testing indicate that work discipline has no significant effect on organization commitment and employee performance, work motivation has no significant effect on organization commitment and employee performance. organization commitment has a positive and significant effect on employee performance. From the test results the coefficient of determination (R2) shows a very weak effect. Because the exogenous variable in explaining the endogenous variable for the structure of model 1 is 0.5%. So that the variables outside the model that are not studied have a greater influence. The structure of model 2 is also the same as the structure of model 1 where exogenous variables can explain endogenous variables by 5.4%, meaning that variables outside the model have a greater influence than the model studied.
PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA DAN KINERJA PADA PKS PT. ANDERSON UNEDO PETAPAHAN TAPUNG Setiawan, Adi; Baharuddin , Yulizar; Azhari, Azhari; Henrizal, Henrizal; Pirmansyah, Pirmansyah
Jurnal Daya Saing Vol. 10 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i3.1925

Abstract

This study aims to analyze the Influence of Work Environment, Work Motivation and Work Discipline on Job Satisfaction and Employee Performance at the palm oil factory of PT. Anderson Unedo in Petapahan Tapung. The population in this study were all employees known to be 94 employees. The sample in this study was determined using the proportionate stratified random technique so that the number of samples was 47 respondents. Data analysis used Structural Equation Modeling (SEM) using the SmartPLS 3 application. The results of this study indicate that the work environment does not affect job satisfaction, work motivation has a significant effect on job satisfaction, the work environment does not affect employee performance, work motivation does not affect employee performance and job satisfaction has a significant effect on employee performance, while the Discipline variable must be eliminated because there is multicollinearity greater than 10
Effect of Competence of Financial Administration Officials, Internal Control System, and Financial Supervision of Financial Reporting Information Rahmawati Rahmawati; Pirmansyah Pirmansyah; Helmiat Helmiat; Maulina Maulina; Wadri Wahyu; Hendrio Hendrio
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.101

Abstract

This research was conducted for 2 (two) months from July to August 2022. The sample in this study was 96 respondents. The data analysis technique uses SPSS Version 25. Based on a partial test of the competency variable of financial administration officer(X1), the government internal control system variable(X2) has a significant effect, and the Regional financial supervision variable(X3) has no significant effect on local government financial statements information(Y). Meanwhile, the results of the simultaneous test on the competency variables of financial administration officer, the government's internal control system and regional financial supervision have proven to have a significant effect on local government financial statements information. The closeness of the relationship that occurs between the competence of financial administration officials, the Government's internal control system, regional financial supervision of Regional Government Financial Reporting Information is moderate in the form of a correlation coefficient (R) of 54.2%. While the contribution of the independent variable to the dependent variable is 27.0%, the remaining 73.0% is determined by other variables not included in this research model.
PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023 Pirmansyah, Pirmansyah; Wahyu, Wadri; Oktaviani, Wulan; Helmiati, Helmiati; Munika, Rani
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1920

Abstract

This research aims to examine the influence of net profit and operating cash flow on dividend policy with company size as moderation in LQ45 companies listed on the IDX for the 2021 - 2023 period. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the positive sampling method. The data analysis technique used is moderation analysis using the Smart PLS test tool. The research results show that partially, net profit and company size have a significant influence on dividend policy, while operating cash flow does not have a significant influence on dividend policy, while company size is unable to moderate net profit and cash flow on dividend policy.
DAMPAK TINGKAT PENDIDIKAN DAN PEMAHAMAN AKUNTANSI TERHADAP PELAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP DENGAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING Rahmawati, Rahmawati; Pirmansyah, Pirmansyah; Kasmawati, Kasmawati; Dewi, Dessy Kumala; Kasmadi, Kasmadi
Jurnal Proaksi Vol. 12 No. 1 (2025): Januari - Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i1.6582

Abstract

Tujuan Utama – Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi akuntansi terhadap kualitas pelaporan keuangan UMKM berdasarkan SAK ETAP dengan intervensi pelatihan penyusunan laporan sebagai variabel intervening. Metode – Penelitian ini menggunakan metode kuantitatif dengan pendekatan Structural Equation Modelling (SEM). Sampel penelitian terdiri dari 100 UMKM di Kecamatan Bangkinang, Kabupaten Kampar yang dipilih secara acak. Temuan Utama – Hasil penelitian menunjukkan bahwa tingkat pendidikan dan pemahaman akuntansi berpengaruh signifikan terhadap pelatihan. Selain itu, pemahaman akuntansi dan pelatihan berpengaruh signifikan terhadap pelaporan keuangan UMKM berdasarkan SAK ETAP. Namun, tingkat pendidikan tidak memiliki pengaruh yang signifikan terhadap pelaporan keuangan. Implikasi Teori dan Kebijakan – Penelitian ini memberikan wawasan tentang pentingnya peningkatan kompetensi akuntansi bagi pelaku UMKM melalui pelatihan untuk meningkatkan kualitas pelaporan keuangan. Selain itu, hasil penelitian dapat menjadi dasar bagi pemerintah atau lembaga terkait dalam merancang program pelatihan yang lebih efektif. Kebaruan Penelitian – Studi ini menambahkan perspektif mengenai peran pelatihan sebagai variabel intervening dalam hubungan antara kompetensi akuntansi dan kualitas pelaporan keuangan UMKM.
HUBUNGAN LABA BERSIH, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023 Munika, Rani; Kasmadi, Kasmadi; Pirmansyah, Pirmansyah; Helmiati, Helmiati; Wahyu, Wadri
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2112

Abstract

This study aims to examine the effect of net income, operating cash flow, and company size on dividend policy in LQ45 companies during the period 2021 - 2023. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the puosive sampling method. The data analysis technique used is multiple linear analysis. The results showed that simultaneously, independent variables such as net income, operating cash flow, and company size have an influence on the dependent variable, namely Dividend Policy. Partially, net income and company size have a significant effect on dividend policy, while operating cash flow has no significant effect on dividend policy
PERSEPSI TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Uli. S, Desti Monika; Pirmansyah, Pirmansyah; Wahyu, Wadri; Munika, Rani; Oktaviani, Wulan
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2113

Abstract

This study aims to determine the effect of perceptions of tax rates, service quality, and tax knowledge on tax compliance for micro small and medium businesses. This study also deals with the phenomenon of reducing the tax rate of micro small and medium enterprises to zero point five percent. The object of study was the taxpayer of small and medium business in Kampar Regency. The sample used was 158 small and medium micro business taxpayers who were selected using a simple random sampling technique.The study was conducted using primary data through a questionnaire with data analysis through the Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 3.0 application program. The results of direct influence testing show that perceptions of tax rates, service quality and tax knowledge affect tax compliance for small and medium micro business taxpayers
Co-Authors AA Sudharmawan, AA Adi Setiawan Amir Hasan Andreas Andreas Azhari Azhari Baharuddin , Yulizar Dessy Kumala Dewi Dewi, Dessy Kumala Dian Prayoga Helmiat Helmiat Helmiati Helmiati Helmiati Helmiati Hendrio Hendrio Henrizal Henrizal Henrizal, Henrizal Kasmadi Kasmadi Kasmawati Maharani Maharani, Maharani Mardhiyah Kharismayanda Maulina Maulina Munika, Rani Oktaviani, Wulan Rahmawati Rahmawati Rahmawati, Rahmawati Uli. S , Desti Monika Uli. S, Desti Monika Wadri Wahyu Wadri Wahyu Wahyu, Wadri Winda Dwi Helfayani Wulan Oktaviani Wulan Wulan Yulizar Yulizar zurman, zurman