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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Management and Innovation Entrepreneurship (JMIE) Trends in Applied Sciences, Social Sciences, and Education Indonesian Journal of Emerging Trends in Community Empowerment
Arif, Rachmat
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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Pengaruh Ukuran Perusahaan, Pergantian Manajemen, Ukuran Kantor Akuntan Publik, dan Opini Audit Terhadap Auditor Switching Arif, Rachmat; Meidiyustiani, Rinny
Trends in Applied Sciences, Social Science, and Education Vol. 2 No. 2 (2024): Desember
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/tase.v2i2.64

Abstract

The purpose of this research to analyze the effect of company size, management change, KAP size, and audit opinion on auditor switching. The population in this research are banking sub sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method of determining sample in this research used purposive sampling method and produces 45 companies. The analytical method used in this research is logistic regression analysis. The results of the tests in this research prove that the audit opinion has an significant effect on auditor switching. Meanwhile, company size, management change, and KAP size have not significant effect on auditor switching.
Peningkatan Pemahaman Aplikasi Komputer Akuntansi Bagi Calon Teknisi Akuntansi Pertama Lestari, Indah Rahayu; Rahmat, Hayatul Khairul; Imelda, Imelda; Arif, Rachmat
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 2 (2024): Desember
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i2.61

Abstract

The rapid development of information technology in the world of work has brought major changes, including in the field of accounting. The use of accounting computer applications has become an absolute necessity for companies to improve efficiency, accuracy, and productivity in managing financial data. Therefore, it is important to improve the understanding of accounting computer applications for prospective first accounting technicians through community service activities. This activity aims to improve the understanding of accounting computer applications for prospective first accounting technicians. After the community service activities were carried out, there was an increase in the understanding of accounting computer applications for prospective first accounting technicians and the activities were able to run smoothly, and participants understood the material provided.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM Irawan, Adhan; Arif, Rachmat
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 2 (2024): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i2.301

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh likuiditas, profitabilitas dan leverage baik secara simultan maupun parsial terhadap harga saham. Metodologi penelitian yang digunakan dalam peneltian ini adalah kuantitatif. Data yang digunakan adalah data sekunder yang di dapat dari www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021, dengan sampel sebesar 30 perusahaan. Teknik pemilihan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah anlisis regresi linier berganda menggunakan Eviews. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh terhadap harga saham, profitabilitas berpengaruh positif terhadap harga saham, sedangkan leverage tidak berpengaruh terhadap harga saham.
PERAN LITERASI DIGITAL TERHADAP WIRAUSAHA MUDA: STUDI KASUS PADA MAHASISWA DI JAKARTA Oktaviani, Retno Fuji; Meidiyustiani, Rinny; Qodariah, Qodariah; Arif, Rachmat
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i1.1917

Abstract

ABSTRAKIntensi berwirausaha di Indonesia masih tergolong rendah. Rendahnya kesadaran berwirausaha oleh generasi muda karena kurangnya literasi dan pendidikan yang mereka dapatkan. Sedangkan bagi generasi muda literacy digital mereka sudah menunjukkan perkembangan yang sangat tinggi. Penelitian ini ingin meneliti lebih lanjut faktor pendidikan formal dan nonformal dengan literasi digital sebagai moderasi dapat mempengaruhi intensi seseorang untuk berwirausaha serta dampaknya terhadap tindakan actual entrepreneurship. Penelitian ini menggunakan pendekatan kuantitatif melalui model path analysis. Populasi dari penelitian ini adalah mahasiswa Universitas Budi Luhur. Hasil penelitian menunjukkan bahwa formal education dan nonformal education dapat mempengaruhi intention entrepreneur dan intention entrepreneur dapat mempengaruhi seseorang untuk menjadi actual entrepreneur. Sedangkan digital literacy tidak dapat memoderasi formal dan informal education.Kata Kunci: Literasi Digital; Niat; Wirausaha; Pendidikan; ModerasiABSTRACTEntrepreneurial intention in Indonesia is still relatively low. The low awareness of entrepreneurship by the younger generation is due to the lack of literacy and education they get. Whereas for the younger generation, their digital literacy has shown very high development. This study wants to further examine the factors of formal and non-formal education with digital literacy as moderation can affect a person's intention to become an entrepreneur and its impact on actual entrepreneurship actions. This research uses a quantitative approach through a path analysis model. The population of this study were students of Budi Luhur University. The results showed that formal education and non-formal education can influence entrepreneurial intention and entrepreneurial intention can influence a person to become an actual entrepreneur. While digital literacy cannot moderate formal and informal education.Keywords: Digital Literacy; Intention; Entrepreneur; Education; Moderating
Co-Authors Hayatul Khairul Rahmat Indah Rahayu Lestari Irawan, Adhan Qodariah, Qodariah Retno Fuji Oktaviani Rinny Meidiyustiani