Article Per Year (5 Year)
p-Index From 2021 - 2026
6.939
P-Index
This Author published in this journals
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

Published : 83 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 83 Documents
Search

 5   6   7   8   9 
ANALISIS KUALITAS LABA DAN NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2017-2021 Irman, Mimelientesa; Sari, Meylana Permata; Suriyanti, Linda Hetri
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.v9i2.4528

Abstract

This research purposed to determine the effect of institutional ownership, managerial ownership, profitability, liquidity, and firm size on earnings quality and their effect on firm value in energy sector companies listed on the IDX for the 2017-2021 period. This study uses secondary data. The sample technique in this study used purposive sampling. The number of samples obtained were 21 companies. The analytical method of this research uses descriptive analysis and several types of evaluation using the SmartPLS software. From this research, it can be concluded that only institutional ownership and profitability (ROA) have a significant influence on earnings quality and firm value. Managerial ownership does not have a significant effect on earnings quality but has a significant effect on firm value. While liquidity (CR) and firm size do not have a significant effect on earnings quality and firm value. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikn manajerial, ROA, CR dan ukuran perusahaan terhadap kualitas laba serta pengaruhnya terhadap nilai perusahaan pada perusahaan sector energy yang terdaftar di BEI periode 2017-2021. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 21 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa hanya kepemilikan institusional dan profitabilitas (ROA) yang memiliki pengaruh signifikan terhadap kualitas laba dan nilai perusahaan. Kepemilikan manajerial tidak memiliki pengaruh yang signifikan terhadap kualitas laba tetapi memiliki pengaruh signifikan terhadap nilai perusahaan. Sedangkan likuiditas (CR) dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap kualitas laba dan nilai perusahaan.
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.
KEKUATAN LABA, SET PELUANG INVESTASI, DAN BIAYA MODAL EKUITAS: PERAN MEDIASI MANAJEMEN LABA Wati, Yenny; Irman, Mimelientesa; Fadrul, Fadrul
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.448

Abstract

Indonesia memiliki tingkat manajemen laba tertinggi kedua diantara negara ASEAN lainnya. Meneliti bagaimana manajemen laba dapat memediasi hubungan antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas adalah fokus dari penelitian ini. Data perusahaan manufaktur di Bursa Efek Indonesia dikumpulkan menggunakan purposive sampling dan dianalisis menggunakan analisis jalur untuk periode 2015-2020. Biaya modal ekuitas dipengaruhi secara positif oleh kekuatan laba, set peluang investasi, dan manajemen laba. Kekuatan laba dan set peluang investasi berpengaruh positif dan signifikan terhadap manajemen laba. Manajemen laba bertindak sebagai mediasi antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas. Peran manajemen laba sebagai mediasi, karena memberikan informasi tentang bagaimana pola perilaku manajer ketika melaporkan kondisi perusahaan. Perusahaan, pengguna laporan keuangan, dan bursa saham dapat memperoleh manfaat dari temuan penelitian ini. Pengguna laporan keuangan dapat memperoleh informasi yang mereka butuhkan dari perusahaan yang menyajikan laporan keuangan secara berkala. Manajemen laba termasuk aktivitas yang berdampak dalam pasar modal, dan penelitian ini dapat membantu Otoritas Jasa Keuangan (OJK) membuat kebijakan yang lebih tepat terkait pasar modal.Kata kunci: Biaya Modal Ekuitas, Manajemen Laba, Kekuatan Laba, Set Peluang Investasi
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.
Akselerasi Pelatihan Pengembangan Produk Unggulan Aprila, Bord Nandre; Rahman, Sarli; Fransisca, Luciana; Irman, Mimelientesa; Fitriyani, Fitriyani; Syahputra, Hidayat; Pujiono, Pujiono; Setyawan, Onny
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i2.4731

Abstract

Superior product development is a strategic step in creating competitive products and meeting consumer needs effectively. The training held in Pekanbaru aims to increase the capacity of business actors in producing innovative and high-quality products, as well as build a network of collaboration with academics and industry. The focus of the training is directed at accelerating the product development process through various topics, including business feasibility analysis, marketing strategies, consumer behavior, and market segmentation techniques. With an approach that involves presentations, simulations, and interactive discussions, participants gain an in-depth understanding and practical skills to apply the training materials. The evaluation conducted through feedback aims to assess the effectiveness of the training and identify the need for further training. The results of this activity show an increase in participants' understanding and strengthen collaboration between business actors, academics, and the government in supporting the development of competitive superior products in the market.
The Role of Spiritual Intelligence in Enhancing Female Employee Performance and Reducing Turnover Intention in the Economic Landscape Noor, Murniati; Purwati, Astri Ayu; Irman, Mimelientesa; Rizki, Muhammad; Salleh, Mohd Fairuz Md.
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i6.6196

Abstract

This study aims to analyze the effect of incentives, job stress, and role conflict on performance and turnover intention among female nurses at RSUD dr RM Pratomo Bagansiapiapi, Rokan Hilir Regency. The population studied consisted of all female nurses working at the hospital, with a total of 117 people. Using the total sampling method, all members of the population were sampled in this study. Data analysis was carried out using the Structural Equation Modeling (SEM) approach through Partial Least Squares (PLS). The results showed that incentives have a significant positive effect on nurse performance, while role conflict has a significant negative effect on performance. In addition, job stress has a significant positive effect on turnover intention. The study also found that spiritual intelligence plays a moderating role in the effect of incentives on turnover intention, but has no moderating effect in the relationship between job stress and turnover intention. The findings are expected to provide insights for hospital management in managing nurses' performance and reducing turnover intention.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIER MAHASISWA AKUNTANSI SEBAGAI AUDITOR Irman, Mimelientesa; silvi, silvi
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.33

Abstract

The aims of this research is to determine and analysis factors of influence selection of career accounting student as an auditors. The factors is the financial rewards, professional training, work environment, market considerations and social values. The populations of this research is accounting student from the College of Economics Pelita Indonesia in Pekanbaru City. The samples in this research is 43 respondents. Method of collection data with using questionnaire, and data analysis is using multiple linier regression analysis with SPSS version 19. In this research a result is variable of the financial rewards, professional training, work environment, market considerations and social values not have an infuence on selection of career accounting student as an auditors.
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU) Yeni, Elfita; Irman, Mimelientesa; Fadrul, Fadrul
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.34

Abstract

This study aims to determine the influence of Accounting Understanding an Application, financial accounting systems human resource competency on the quality of regional financial statement. Based on PP No. 71 year 2010, state and local government financial statement quality have to meet the qualitative characteristic. Factors examined include Acounting understanding, human resource competency financial accounting system and the quality of regional financial statement. The used sampling method is purposive sampling sampling. Data collection is done by giving as many as 90 copies, copies of the questionnaire,which was distributed to respondents who are staff financial in Pekanbaru City. The Data obtained are then analyzed using SPSS 21.00. Based on the analysis results, obtained that applicatin of Accounting and the financial accounting systems have a positive and significant effect to the quality of financial reporting information in OPD Pekanbaru City and human resource competency can be used as a moderating variable.
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