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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) DIJB (Diponegoro International Journal of Business) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara PLAKAT : Jurnal Pelayanan Kepada Masyarakat Journal of Management and Bussines (JOMB) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Business and Technology Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Finance and Accounting Research Research in Accounting Journal
Mimelientesa Irman
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penguatan Branding Tenun Songket Melayu Riau Melalui Strategi Desain Digital Astri Ayu Purwati; Mimelientesa Irman; Sarli Rahman; Muhammad Luthfi Hamzah; Hamzah Hamzah
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 3 No. 1 (2022): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v3i1.284

Abstract

Usaha mikro saat ini dirasa masih kesulitan dalam melakukan branding atau pencitraan pada produk atau jasa yang mereka hasilkan. Cahaya Kemilau merupakan salah satu UMKM yang bergerak dalam bidang produksi tenun songket melayu Riau sebagai bentuk kerajinan khas daerah. Untuk menciptakan suatu keunggulan kompetitif dalam hal branding, maka kegiatan ini dilaksanakan untuk menumbuhkan kemampuan dan skill tim rumah tenun Cahaya Kemilau dalam hal pembuatan desain tenun berbasis digital. Kegiatan ini dilaksanakan di rumah tenun Cahaya Kemilau pada Sabtu, 23 Juli 2022 dalam agenda pelatihan desain tenun menggunakan adobe illustrator. Pada kegiatan ini mitra juga diberikan pen tablet untuk membantu membuat desain gambar tenun menggunakan laptop/computer. Melalui kegiatan ini diharapkan mitra dapat meningkatkan lagi desain-desain tenun melayu yang lebih kreatif, unik dan berbeda dari pesaing. Kata Kunci : Tenun Songket Melayu Riau, Desain, Adobe Illustratir, Branding, UMKM
ABNORMAL RETURN AND TRADING VOLUME OF ACTIVITY ANNOUNCEMENT IN PROPERTY TAX AMNESTY IN INDONESIAN Fadrul Fadrul; Nur Fadjrih Asyik; Mimelientesa Irman; Irena Shannan Jessica; Erwin Febriansyah
Journal of Applied Business and Technology Vol. 1 No. 1 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.533 KB) | DOI: 10.35145/jabt.v1i1.19

Abstract

This study aims to analyze the impact of the tax amnesty announcement for 3 periods in Indonesian, namely in period 1 (28 June 2016 30 September 2016), period 2 (1 October 2016-31 December 2016) and period 3 (1 January 2017-31 March 2017). This study included 46 property companies listed on the Indonesian Stock Exchange. The data analysis technique used were event study to calculate the abnormal return and trading volume activity which was paired sample t-test. The results showed that there was no significant difference in abnormal return and trading volume activity before and after the tax amnesty announcement. This indicates that investors as capital market players consider this announcement information does not contain meaningful information for investors, hence, investors in the capital market do not react.
An Empirical Study of The Determinants of Audit Report Delay in Indonesia Banking Companies Mimelientesa Irman; Restu Hayati; Lintang Nur Agia
Journal of Applied Business and Technology Vol. 1 No. 3 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.444 KB) | DOI: 10.35145/jabt.v1i3.46

Abstract

This study aims to analyze determinants of audit delay in banking companies listed on the Indonesia Stock Exchange (BEI). The analytical tool used is multiple linear regression models in 37 Indonesian banking companies from 2016 to 2018. Return on Asset, Debt to Asset Ratio, Auditor’s Opinion, and Firm Age are used as determinants of auditor delay. The result of the analysis shows that what affects audit delay in Indonesian banking is not based on the level of debt ratios or auditor opinion, but rather the level of profitability and company age A high level of profitability is good news that management wants to convey to stakeholders through the publication of financial audit reports that the company wants to convey quickly. The negative and significant effect between company age on audit delay shows that a company that has long been established and has experience and has better internal control management so that it can easily provide data for audience needs. Long established banks tend to have a large scale so that they have higher power and access to auditing firms to complete audits in a predetermined time.
THE EFFECT OF ENVIRONMENTAL COSTS, THE FOREIGN OF OWNERSHIP AND THE SIZE OF COMPANY ON RETURN ON ASSETS & CORPORATE SOCIAL RESPONSIBILITY AS INTERVENING VARIABLE Haugesti Diana; Mimelientesa Irman
Journal of Applied Business and Technology Vol. 2 No. 1 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.857 KB) | DOI: 10.35145/jabt.v2i1.59

Abstract

This objective of this study was to determine the effect of the environment, foreign ownership of company size, and corporate social responsibility (CSR) on performance (ROA), and to find out whether environmental costs, foreign ownership, and company size on company performance (ROA) through corporate social responsibility (CSR) as Intervening variables. This research was included in the comparative causal research. The population of this study were mining companies listed on the Indonesia Stock Exchange in 2016-2019. Using purposive sampling method, there were 40 companies that meet the criteria with a total was160 data. The data analysis technique used was multiple linear regression analysis using SmartPLS software. The results of this study indicate that the variables of environmental costs, the foreign ownership, the size of company and the corporate of social responsibility there was no the direct or indirect effect on ROA.
WORK EXPERIENCE, PROFESSIONALISM, INDEPENDENCE AND THE APPLICATION OF INFORMATION TECHNOLOGY ON AUDITOR PERFORMANCE IN ORDER TO INCREASING AUDIT QUALITY AT THE FINANCIAL AUDIT AGENCY OF THE REPUBLIC OF INDONESIA REPRESENTATIVE OF THE RIAU PROVINCE Mimelientesa Irman; Erwin Agus Suhendra; Haugesti Diana
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.473 KB) | DOI: 10.35145/jabt.v2i3.78

Abstract

This study aims to determine and analyze the influence of work experience, professionalism, independence and the application of information technology on auditor performance in improving audit quality at the Indonesian Financial Audit Board Representative of the Republic of Indonesia Riau Province. The sample in this study was the entire population of 76 respondents using the census/questionnaire method and then analyzed by Structural Equation Modeling (SEM) with the help of SPSS 26.0 and Smart PLS 3.2.9. The results of the analysis prove (1) Work Experience has no significant effect on Auditor Performance, (2) Professionalism has no significant effect on Auditor Performance, (3) Independence has a significant effect on Auditor Performance, (4) Information Technology Application has a significant effect on Auditor Performance, (5 ) Work Experience has no significant effect on Audit Quality, (6) Professionalism has a significant effect on Audit Quality, (7) Independence has no significant effect on Audit Quality, (8) Information Technology Application has no significant effect on Audit Quality, (9) Auditor Performance has an effect significant impact on Audit Quality.
Quality of Socialization, Services, and Electronic Services on Taxpayer Satisfaction and Taxpayer Compliance at Kantor Pelayanan Pajak Madya Pekanbaru Pratomo Aji Saputro; Mimelientesa Irman; Harry Patuan Panjaitan
Journal of Applied Business and Technology Vol. 3 No. 3 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i3.113

Abstract

The purpose of this study is to analyze and determine the effect of socialization quality, service quality, and electronic service quality on taxpayer satisfaction and taxpayer compliance. The population in question is taxpayers who are registered with the KPP Madya Pekanbaru and have the obligation to report the Annual Income Tax Return using e-filing, totaling 829 taxpayers. The sample was used using the Slovin formula calculation of as many as 109 respondents. The data analysis technique in this study used descriptive analysis and Structural Equation Model – Partial Least Square (SEM-PLS) analysis with the help of Smart PLS software. The results of this study indicate that the quality of service and the quality of electronic services is significantly positive for taxpayer satisfaction and socialization quality is positively not significant for taxpayer satisfaction. Quality of socialization, quality of service, quality of electronic services, and taxpayer satisfaction are positive but not significant on taxpayer compliance.
Kepemilikan Perusahaan, Manajemen Laba, dan Kecurangan Laporan Keuangan di Indonesia dan Malaysia Yenny Wati; Mimelientesa Irman; Suharti
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5852

Abstract

Fokus penelitian ini yaitu menguji hubungan antara kepemilikan perusahaan (kepemilikan institusional dan kepemilikan manajemen), kecurangan laporan keuangan, dan manajemen laba. Sumber data sekunder yang dipakai pada penelitian ini diambil dari BEI (Bursa Efek Indonesia) dan KLSE (Bursa Malaysia) untuk tahun 2016-2021. SPSS digunakan untuk pengolahan data dan analisis regresi berganda. Di Indonesia dan Malaysia, kepemilikan perusahaan (kepemilikan institusional dan kepemilikan manajemen) memiliki pengaruh negatif terhadap kecurangan laporan keuangan dan manajemen laba. Berdasarkan ACFE (Association of Certified Fraud Examiners), Indonesia menduduki peringkat kedua dan Malaysia menduduki peringkat keempat di Asia Tenggara dalam hal kecurangan korporasi. Tata kelola pada negara dengan sistem two-tier board semestinya lebih baik daripada negara dengan sistem one-tier board. Indonesia dengan sistem two-tier board justru memiliki tingkat kecurangan laporan keuangan dan manajemen laba lebih besar dari pada di Malaysia yang menganut sistem one-tier board. Sistem pengendalian internal dan pengawasan perusahaan perlu ditingkatkan untuk mengurangi kecurangan dan perilaku oportunistik oleh pihak dalam (internal) maupun pihak luar (eksternal).
FAKTOR INTERNAL YANG MEMPENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN LQ45 Mimelientesa Irman; Kitty Kitty; Yenny Wati; Restu Hayati
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 1 (2023): 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.v8i1.2868

Abstract

This research aims to determine the effect of Firm Size of company, Profitability of company, Tax Facilities, and Independent Commisioner on Tax Management of the company in LQ45 companies listed in the IDX for the period 2015-2019 . The study used secondary data. The sample technique in this study used purposive sampling. The number of samples obtained as many as 22 companies. This research analysis method uses descriptive analysis as well as several types of evaluations using the help of SmartPLS software. From this study came the conclusion that Firm Size of company and Profitability of company does not have a significant influence on Tax Management . While the Tax Facilities and Independent Commisioner have a significant influence on Tax Management. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas Perusahaan, Fasilitas Perpajakan dan Komisaris Independen terhadap Manajemen Pajak pada perusahaan LQ45 yang terdaftar di BEI periode 2015-2019. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 22 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa Ukuran Perusahaan tidak memiliki pengaruh signifikan terhadap Manajemen Pajak. Sedangkan Fasilitas Perpajakan dan Komisaris Independen memiliki pengaruh yang signifikan terhadap Manajemen Pajak.
ANALYSIS OF FACTORS AFFECTING FINANCIAL LITERACY AND FINANCIAL INCLUSION ON INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA PEKANBARU Silvilia Iman Sari; Mimelientesa Irman; Evelyn Wijaya
International Conference on Business Management and Accounting Vol 1 No 1 (2022): 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.v1i1.2756

Abstract

Having knowledge and doing financial planning is a process of achieving life goals, namely a prosperous and happy future through financial management. Financial inclusion cannot be separated from the extent to which the public can understand financial products/services so that they are able to use them in providing value for welfare. This study aims to examine whether the factors of gender, age, and GPA affect the level of financial literacy and financial inclusion among students at the Pelita Indonesia Institute of Business and Technology Pekanbaru. The respondents studied were 95 students. The method used in this research is descriptive method and test method. To obtain the required data, data collection in the form of a questionnaire was used. In this study, the type of data used is primary data. Based on the Binary Logistics Test, the results of the study show that the factors of gender, age, and GPA have no effect on the level of financial literacy of a student at the Pelita Indonesia Institute of Business and Technology Pekanbaru, gender and age factors do not affect the level of financial inclusion of a student. Pelita Indonesia Institute of Business and Technology Pekanbaru, while GPA and financial literacy affect the level of financial inclusion of a student at the Pelita Indonesia Institute of Business and Technology Pekanbaru.
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Mimelientesa Irman; Syerli Lim; Linda Hetri Suriyanti; Haugesti Diana
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i2.2865

Abstract

This study aims to determine the effect of size of firm, Return on Assets (ROA), Current Ratio, Debt Ratio, Capital Intensity, Inventory Intensity, Independent Commissioner, Audit Committee and Corporate Social Responsibility (CSR) to Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses secondary data in the form of the annual reports of companies. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Sampling is done by using purposive sampling technique in which 70 companies selected. The data analysis used is multiple linear regression analysis by using SPSS 23 program and Smart PLS 3. The results showed that Size of Firm, Return on Assets (ROA) and Corporate Social Responsibility (CSR) variables have effect and significant on Tax Aggressiveness. While Current Ratio, Debt Ratio, Capital Intensity, Inventory Intensity, Independent Commissioner and Audit Committee variables have no effect and not significant on Tax Aggressiveness. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Return on Assets (ROA), Current Ratio, Debt Ratio, Capital Intensity, Inventory Intensity, Komisaris Independen, Komite Audit dan Corporate Social Responsibility (CSR) terhadap Agresivitas Pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Penelitian ini menggunakan data sekunder berupa laporan tahunan perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Penarikan sampel dilakukan dengan menggunakan teknik purposive sampling dimana sebanyak 70 perusahaan yang terpilih. Analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS 23 dan Smart PLS 3. Hasil penelitian menunjukkan bahwa variabel Ukuran Perusahaan, Return on Assets (ROA) dan Corporate Social Responsibility (CSR) berpengaruh dan signifikan terhadap agresivitas pajak. Sedangkan variabel Current Ratio, Debt Ratio, Capital Intensity, Inventory Intensity, Komisaris Independen, dan Komite Audit tidak berpengaruh dan tidak signifikan terhadap agresivitas pajak.
Co-Authors Abel Iswara Achmad Tavip Junaedi Adriyanti Agustina Putri, Adriyanti Agustina Ahmad Zulkarnain Estu Andi Andi Andi Andi Angie Juventia Anton Anton Anton Anton Anton Aprila, Bord Nandre Astri Ayu Purwati Astri Ayu Purwati Budiyanto Budiyanto Candra, Sherly Alexa Darmasari, Ria Delvi Fransiska Desi Lestari Desi Mardianty Desinta Tania Tania Desnelita, Yenny Dewita, Isma Dian Wahyuni Dinda, Meivina Diputra, Dharma Okta Eddy, Pujiono Elisabeth Romatua Sinaga Erwin Agus Suhendra Estu, Ahmad Zulkarnain Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Febriansyah, Erwin Felisia Thalia Fitriyani Fitriyani Fransisca, Luciana Gilang Satria Guinata Halim, Adi Gusman Hamzah Hamzah Hamzah, Muhammad Luthfi Harry Patuan Panjaitan Hasibuan, Rezki Purnama Sari Haugesti Diana Hendra Wijaya Hinggo, Hichmaed Tachta Imatul Khaira Irena Shannan Jessica Jansaris Othneil Purba Jayawarsa, A.A. Ketut Johan Johan Kitty Kitty Lanskyaris, Bruce Laras Salsabilla Layla Hafni Linda Hetri Suryani Linda Hetri Suryanti Lintang Nur Agia Lintang Nur Agia Lisa Fitrianis Lukas Lukas Mega Yuli Fujiana Muhammad Luthfi Hamzah Muhammad Rizki Nicholas Renaldo Noor, Murniati Novita Yulia Putri Nur Fadjrih Asyik Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa, Okalesa Onny Setiawan Onny Setywan Pamuji Hari Santoso Pratomo Aji Saputro Pujiono Pujiono Purnama, Intan Purwati, Astri Ayu Rahman, Sarli Restu Hayati Restu Hayati Ria Darmasari Rini Andrea Salleh, Mohd Fairuz Md. Salsabilla, Laras Santoso, Pamuji Hari Sari, Meylana Permata Sarli Rahman Sarli Rahman Sella, Tommy Setyawan, Onny Sherin Tanili Silfi Putri Anjani Silvi, Silvi Silvia Sari Sitompul Silvilia Iman Sari SRI RAHAYU Suci, Rama Gita Sugestih, Dea' Stri Suharti Suharti Suharti Suharti Suriati Suriati Suriyanti, Linda Hetri Suryati Suryati Susan Suwitho, Suwitho SUYONO Suyono Suyono Syahputra, Hidayat Syerli Lim Syukri Hadi Syukri Hadi Teddy Chandra Theresia Lidya Samosir Vincensius Reynata Viona Azani Viven Chandra Vivi Wulansari Wati, Yenny Winany Winany Yeni, Elfita Yenny Wati Yenny Wati Yenny Wati Yusrizal Yusrizal Yusrizal Yusrizal2, Yusrizal