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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective
Eddy, Pujiono
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Exploring Employee Performance Through Qualitative Methods: Insights and Implications Syahputra, Hidayat; Eddy, Pujiono; Santoso, Pamuji Hari; Yani, Fitri; Putra, Rizaldi
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.4379

Abstract

This research investigates employee performance using qualitative methods, focusing on semi-structured interviews and focus groups to uncover deeper insights into performance dynamics. By interviewing employees across various departments in a mid-sized organization and facilitating focus group discussions, the study reveals key factors influencing performance, including job satisfaction, recognition, work-life balance, and career development opportunities. Thematic analysis of the data highlights both motivators and barriers, such as inadequate resources and unclear expectations, impacting performance. The findings emphasize the value of integrating qualitative insights with quantitative metrics to develop comprehensive performance management strategies. The study concludes that addressing identified challenges and leveraging strengths can enhance employee performance and overall organizational success.
Analysis of Company Size, Inventory Intensity, and Variability of COGS on The Selection of Inventory Valuation Methods in Basic Materials Sector Companies Listed on IDX 2017-2021 Fadrul, Fadrul; Howard, Howard; Nurazizah, Febi; Eddy, Pujiono; Novitriansyah, Bob; Estu, Ahmad Zulkarnain
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.4068

Abstract

This research purposed to determine the effect of company size, inventory intensity and variability of COGS on the selection of inventory valuation methods in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses secondary data with a sampling technique, namely purposive sampling technique. The number of samples in this study were 31 companies. Descriptive analysis method as well as several types of analysis in this study using SmartPLS software. From this reseach it was concluded that company size has a significant influence on the selection of inventory valuation methods. Meanwhile, inventory intensity and variability of COGS do not have a significant effect on the choice of inventory valuation method.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CAPITAL STRUCTURE (DER) ON FINANCIAL PERFORMANCE (ROA) ON BANKING COMPANIES LISTED ON IDX 2018-2022 Yusrizal, Yusrizal; Nazmi, Fabelya Putri; Eddy, Pujiono; Tanjung, Amries Rusli; Haryadi, Teddy
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 2 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i2.4755

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, dewan direksi, komite audit, kepemilikan manajerial dan struktur modal terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 43 perusahaan. Penelitian ini menggunakan metode analisis deskriptif dan beberapa jenis evaluasi dengan menggunakan software SmartPLS. Hasil penelitian ini menunjukkan bahwa dewan komisaris berpengaruh positif dan tidak signifikan terhadap kinerja keuangan. Dewan direksi berpengaruh positif signifikan terhadap kinerja keuangan. Komite audit berpengaruh negatif tidak signifikan terhadap kinerja keuangan. Kepemilikan manajerial dan struktur modal berpengaruh negatif signifikan terhadap kinerja keuangan. The research purposed to determine the effect of board of commissioners, board of direction, audit committee, managerial ownership and capital structure on financial performance in banking companies listed on the IDX for the 2018-2022 period. This research uses secondary data. The sampling technique in this research used purposive sampling. The number of samples in this study was 43 companies.This research uses descriptive analysis methods and several types of evaluation using SmartPLS software. The results of this research show that the board of commissioners has a positive and insignificant effect on financial performance. The board of directors has a significant positive effect on financial performance. The audit committee have an insignificant negative effect on financial performance. Managerial ownership and capital structure has a significant negative effect on financial performance.
Internal Control of Trade Goods Supply at CV Syntek Auto Pekanbaru Eddy, Pujiono; Diputra, Dharma Okta; Irman, Mimelientesa; Anton; Estu, Ahmad Zulkarnain
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i1.8

Abstract

Inventory is one of the most important assets in a trading company. Keeping the inventory from the bad things that may happen then required good internal inventory control. Therefore, the purpose of this study is to determine the application of internal control inventory on the CV. Syntek Auto has been running effectively or not. The type of data used in this study is primary data and secondary data. Primary data is obtained through questionnaires. Secondary data obtained from scientific sources related to the problems studied. This research uses a descriptive analysis method and a sign test. From the result of the research, it is known that the internal control of merchandise inventory covering the control environment, risk interpretation, information and communication, and monitoring have been effective except for the control activities which have not been effective yet.
CAR, NPL, BOPO, and LDR on Profit Growth of BPR Riau Province Period 2015-2019 Estu, Ahmad Zulkarnain; Rahayu, Sri; Irman, Mimelientesa; Anton; Eddy, Pujiono
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i1.11

Abstract

The objective of this study is to analyze of capital adequacy ratio, non-performing loan ratio, operating expense to operating income, and loan deposit ratio to profit growth in rural banks in Riau Province for the 2015-2019 financial period. The sampling technique used was the purposive sampling method. The number of samples used in this study was 34 BPRs registered in Riau Province for the financial period 2015-2019. The analysis method used in this research is multiple regression analysis. The results showed that: partially CAR has a positive and insignificant effect on profit growth, partially NPL has a negative and insignificant effect on profit growth, partially BOPO has a negative and insignificant effect on profit growth, and partially LDR has a negative and significant effect on profit growth.
Tax Justice Perceptions on Tax Compliance of WPOP on KPP Pratama Tampan Kota Pekanbaru Estu, Ahmad Zulkarnain; Sella, Tommy; Irman, Mimelientesa; Anton; Eddy, Pujiono
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i1.10

Abstract

The main purpose of this research is to determine the effect of tax justice on tax compliance. Tax justice is the nature (action of treatment) that is not arbitrary or impartial to the applicable tax system. Determination of the sample using the Slovin method. Methods of data analysis are multiple linear regression with SPSS. Independent variables are general fairness, exchange with government, attitude toward taxation of the wealthy, preferred tax rate structure, and self-interest. The dependent variable is Tax Compliance. This research adduces that general justice, government reciprocity, tax rate structure, and personal interest have positive significant, while special provisions have no significant effect on tax compliance.
Financial Report Fraud Determinants (Banking and Insurance Sub-Sector Companies on the Indonesia Stock Exchange 2017-2021) Anton; Fernando, Edison; Estu, Ahmad Zulkarnain; Eddy, Pujiono; Andi
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i1.12

Abstract

The purpose of this research is to examine and analyze financial stability, external pressure, financial targets, personal financial need, the nature of the industry, ineffective monitoring, and rationalization of fraudulent financial statements. The research was conducted on banking and insurance sub-sector companies with annual financial reports for the 2017-2021 period which are listed on the Indonesia Stock Exchange (IDX). The population in this study were all banking and insurance sub-sector companies listed on the Indonesia Stock Exchange. The samples used in this study were 55 companies taken by purposive sampling method. The data analysis technique used is multiple linear regression analysis using Smart PLS software. The results of the study show that financial stability and external pressure have a significant effect on fraudulent financial statements.
Health Level of PT Bank Perkreditan Rakyat Duta Perdana Using CAMELS Method Period 2016-2020 Eddy, Pujiono; Dinda, Meivina; Irman, Mimelientesa; Purnama, Intan; Estu, Ahmad Zulkarnain
Luxury: Landscape of Business Administration Vol. 1 No. 1 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i1.14

Abstract

This study aims to analyze the health level of the PT. Bank Perkreditan Rakyat (BPR) Duta Perdana Pekanbaru of 2016-2020 period using the CAMELS method. The data analysis technique used logistic regression testing on financial ratios. The value of CAR (Capital Adequacy Ratio) at BPR Duta Perdana Pekanbaru during 2016-2020 was 3.39, namely in the fourth quarter of 2016, it shows the level of health in terms of a low asset adequacy ratio but still meets the minimum requirements of Bank Indonesia regulations. The research shows that the health level assessment using the CAMELS method from PT. Bank Perkreditan Rakyat BPR) Duta Perdana Pekanbaru is in the unhealthy category.
DIGITAL TRANSFORMATION IN ISLAMIC FINANCIAL INSTITUTIONS WITH CHALLENGES AND OPPORTUNITIES FOR SHARIA-COMPLIANT ACCOUNTING SYSTEMS Eddy, Pujiono; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Musa, Sulaiman
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i1.5111

Abstract

This study aims to explore the dynamic interplay between digital transformation and the operational, regulatory, and ethical dimensions of a Shariah-compliant accounting system. A descriptive-exploratory design was used to investigate the current state of digital transformation in IFIs and analyze the integration of digital accounting technologies in the context of Shariah compliance. A purposive sampling technique will be used to select participants with relevant experience and expertise in Islamic finance and digital systems. Interview data will be transcribed and analyzed using thematic analysis. The study findings reveal that while digital innovations, such as AI, cloud computing, and blockchain, are being embraced in customer-facing services, their implementation in core accounting and Shariah governance functions remains limited (Wati et al., 2024). This study contributes to the growing literature on Islamic digital finance by highlighting the need for a distinct theoretical framework that integrates Islamic accounting principles with digital transformation models. Future studies could use quantitative methods to measure the impact of digital transformation on financial performance or customer satisfaction in Islamic banks. Studi ini bertujuan untuk mengeksplorasi interaksi dinamis antara transformasi digital dan dimensi operasional, regulasi, dan etika dari sistem akuntansi yang sesuai dengan Syariah. Desain deskriptif-eksploratori digunakan untuk menyelidiki keadaan transformasi digital terkini di IFI dan menganalisis integrasi teknologi akuntansi digital dalam konteks kepatuhan Syariah. Teknik pengambilan sampel purposif akan digunakan untuk memilih partisipan dengan pengalaman dan keahlian yang relevan dalam keuangan Islam dan sistem digital. Data wawancara akan ditranskripsi dan dianalisis menggunakan analisis tematik. Temuan studi mengungkapkan bahwa sementara inovasi digital, seperti AI, komputasi awan, dan blockchain, dianut dalam layanan yang berhadapan dengan pelanggan, implementasinya dalam fungsi akuntansi inti dan tata kelola Syariah masih terbatas (Wati et al., 2024). Studi ini berkontribusi pada literatur yang berkembang tentang keuangan digital Islam dengan menyoroti perlunya kerangka teoritis yang berbeda yang mengintegrasikan prinsip-prinsip akuntansi Islam dengan model transformasi digital. Studi masa depan dapat menggunakan metode kuantitatif untuk mengukur dampak transformasi digital pada kinerja keuangan atau kepuasan pelanggan di bank-bank Islam.
The Influence of The Value of Oil and Gas Exports and Imports on The Country's Foreign Exchange from 2010-2017 Purnama, Intan; Putra, Rizaldi; Syahputra, Hidayat; Yani, Fitri; Eddy, Pujiono
Luxury: Landscape of Business Administration Vol. 2 No. 1 (2024): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v2i1.68

Abstract

International trade requires a very important source of financing, namely foreign exchange reserves. Foreign exchange reserves are the net position of foreign assets of the government and foreign exchange banks, which must be maintained for international transaction purposes. This research aims to determine the effect of oil and gas exports, namely crude oil, oil and gas products on foreign exchange reserves in Indonesia. The type of data used in this research is secondary data obtained from the Central Statistics Agency website, data taken from BPS is the value of oil and gas exports and imports for 1996-2017 and the position of foreign exchange reserves for 2005-2018. The method used in this research is the Simple Linear Regression Method which is used to see the form of relationship between variables through an equation. From the research results above, it can be concluded that oil and gas exports and imports in 2010-2017 did not have a significant effect on the country's foreign exchange reserves. This shows the lack of contribution of exports and imports of crude oil, oil and gas products in influencing the country's foreign exchange reserves.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Andi Andi Andi Anton Anton Anton Dinda, Meivina Diputra, Dharma Okta Estu, Ahmad Zulkarnain Fadrul, Fadrul Fernando, Edison Fitri Yani Howard, Howard Lorensa, Sherly Mimelientesa Irman Musa, Sulaiman Nazmi, Fabelya Putri Nicholas Renaldo Novitriansyah, Bob Nurazizah, Febi Purnama, Intan Rizaldi Putra Santoso, Pamuji Hari Sella, Tommy SRI RAHAYU Suhardjo Syahputra, Hidayat Teddy Haryadi Yusrizal Yusrizal