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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi : Transparansi dan Akuntabilitas Equity: Jurnal Akuntansi Jurnal Pengabdian Kesehatan Komunitas (Journal Of Community Health Service) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Jurnal Sistem Informasi, Akuntansi dan Manajemen JIFA (Journal of Islamic Finance and Accounting)
Mela, Nanda Fito
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences Veterinary

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

 1 
PENGARUH MODAL INTELEKTUAL DAN KEUNGGULAN BERSAING TERHADAP KINERJA KEUANGAN Purwanto Purwanto; Nanda Fito Mela
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.339-362

Abstract

This study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. By using the Public - Value Added Intellectual Coefficients (VAICTM) model, this study examines the relationship between the value-added efficiency (VAICTM) of the company's three main resources in the form of (capital used efficiency (CEE), human capital efficiency (HCE) and structure capital efficiency (SCE). )) competitive advantage to the company's financial performance as proxied through Return on Assets (ROA) and Return on Equity (ROE). Data were drawn from 72 manufacturing companies listed on the IDX in 2016-2018. The results show that Capital Employed Efficiency (CEE) affects the financial performance of ROA and ROE proxies, Human Capital Efficiency (HCE) does not affect the proxy performance of ROA but affects the proxy performance of ROE, Structural Capital Efficiency (SCE) affects the financial performance of ROA proxies. and ROE, the Value-added Intellectual Coefficient (VAICTM) does not affect the financial performance of ROA proxies, but it does affect the financial performance of ROE proxies, and Competitive Advantage (CA) has no effect on the financial performance of ROA and ROE proxies.
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, KOMPETENSI DAN RELIGIUSITAS TERHADAP KECURANGAN (FRAUD) APARATUR SIPIL NEGARA M. Haykal Daditullah Indrapraja; Restu Agusti; Nanda Fito Mela
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.166-183

Abstract

Fraud is a case that often occurs in various organizations. The goal of this research was to look into and assess organizational characteristics such as leadership style and organizational culture, as well as human factors such as organizational dedication and religiosity, in order to protect the State Civil Apparatus against fraud (ASN).The population in this study is the State Civil Apparatus (ASN) of the Riau Province Government as many as 15,455. Purposive sampling was utilized, with the requirements for ASN being in a post and working for more than two years. Questionnaires were collected by sending questionnaires directly and some were sending questionnaires in the form of a google form. A total of 104 civil servants participated in this study and 100 questionnaires were processed. The results of multiple regression analysis with the help of SPSS 27 show that organizational culture and competence have an effect on ASN fraud in the Riau Provincial Government. However, leadership style and religiosity have no effect on cheating. The results of this study have a contribution to the government in reducing the occurrence of fraud.
LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM: FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE Nurmawati Nurmawati; Alfiati Silfi; Nanda Fito Mela; Rezi Abdurrahman
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.266-277

Abstract

This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regency with a random sampling technique. The results of this study indicate that Financial Literacy, Education Level, Business Capital, Business Sustainability, and Financial Records have a significant influence on the performance of MSMEs in Aceh Singkil Regency. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26
EARNING MANAGEMENT: THE EFFECT OF FINANCIAL STABILITY, EXTERNAL MONITORING MECHANISM, OPPORTUNISTIC BEHAVIOR, AND INEFFECTIVE MONITORING Novegia Ferdini; Nanda Fito Mela; Emrinaldi Nur DP
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.151-165

Abstract

This study aims to determine the effect of financial stability as measured by changes in assets (ACHANGE), external monitoring mechanism (DAR) and opportunistic behavior (FCF) on earnings management. The addition of the ineffective monitoring variable as measured by the proportion of independent commissioners (BDOUT) is intended to determine whether this variable is able to moderate the effect of each variable. The research sample used is the financial data of companies belonging to the non-cyclical consumer sector. Observations were made for 2016-2020 accounting period based on purposive sampling method. The data that has been collected is then processed by using an application namely SPSS version 25. Based on the test, it was found that financial stability and external monitoring mechanisms have a positive effect on earnings management, opportunistic behavior has a negative effect and ineffective monitoring cannot be a moderating variable.
PENGARUH MODAL INTELEKTUAL DAN KEUNGGULAN BERSAING TERHADAP KINERJA KEUANGAN Purwanto, Purwanto; Mela, Nanda Fito
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.339-362

Abstract

This study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. By using the Public - Value Added Intellectual Coefficients (VAICTM) model, this study examines the relationship between the value-added efficiency (VAICTM) of the company's three main resources in the form of (capital used efficiency (CEE), human capital efficiency (HCE) and structure capital efficiency (SCE). )) competitive advantage to the company's financial performance as proxied through Return on Assets (ROA) and Return on Equity (ROE). Data were drawn from 72 manufacturing companies listed on the IDX in 2016-2018. The results show that Capital Employed Efficiency (CEE) affects the financial performance of ROA and ROE proxies, Human Capital Efficiency (HCE) does not affect the proxy performance of ROA but affects the proxy performance of ROE, Structural Capital Efficiency (SCE) affects the financial performance of ROA proxies. and ROE, the Value-added Intellectual Coefficient (VAICTM) does not affect the financial performance of ROA proxies, but it does affect the financial performance of ROE proxies, and Competitive Advantage (CA) has no effect on the financial performance of ROA and ROE proxies.
LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM: FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE Nurmawati, Nurmawati; Silfi, Alfiati; Mela, Nanda Fito; Abdurrahman, Rezi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.266-277

Abstract

This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regency with a random sampling technique. The results of this study indicate that Financial Literacy, Education Level, Business Capital, Business Sustainability, and Financial Records have a significant influence on the performance of MSMEs in Aceh Singkil Regency. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26
EARNING MANAGEMENT: THE EFFECT OF FINANCIAL STABILITY, EXTERNAL MONITORING MECHANISM, OPPORTUNISTIC BEHAVIOR, AND INEFFECTIVE MONITORING Ferdini, Novegia; Mela, Nanda Fito; Nur DP, Emrinaldi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.151-165

Abstract

This study aims to determine the effect of financial stability as measured by changes in assets (ACHANGE), external monitoring mechanism (DAR) and opportunistic behavior (FCF) on earnings management. The addition of the ineffective monitoring variable as measured by the proportion of independent commissioners (BDOUT) is intended to determine whether this variable is able to moderate the effect of each variable. The research sample used is the financial data of companies belonging to the non-cyclical consumer sector. Observations were made for 2016-2020 accounting period based on purposive sampling method. The data that has been collected is then processed by using an application namely SPSS version 25. Based on the test, it was found that financial stability and external monitoring mechanisms have a positive effect on earnings management, opportunistic behavior has a negative effect and ineffective monitoring cannot be a moderating variable.
Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya Agri Putra Adibah Mufidah Hariswan Agus Sri Wahyuni Alfiati Silfi Alfiati Silfi Amalina, Carissa Andra, Putra Utama Anugerah Rita Atika Zarefar Azlina Nur Cici Lestari Doddy Setiawan EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Emrinaldi Nur DP Enni Savitri Falya Zakira Utami Febri Yanti Ferdini, Novegia Ferdy Putra Halimah Tun Sakdiah Hardi Hardi Hasanah, Salsabila Hendra Asputra Ismail Feni Kamaliah Kamaliah, Kamaliah Lubis, Armensyah M. Haykal Daditullah Indrapraja M. Rasuli Mawardi, Ilham Mayla Khoiriyah Nasrizal, Nasrizal Ningrum Agustia Widya Novegia Ferdini Novita Indrawati Nur DP Emrinaldi Nurbaity Cahya Nurmawati Nurmawati Nurmawati Nurmawati Nurmayanti M, Poppy Pipin Kurnia Purwanto Purwanto Purwanto Purwanto Putra Utama Andra Putra, Adhitya Agri Putriani, Tina R. Adri, Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan Surya Restu Agusti Sari Nofita Sari Satriawan R. Adri Siregar, Fajri Marindra Taufeni Taufik Ulfa Afifah Vera Oktari Vince Ratnawati Yani Zulvina Yesi Mutia Basri Zalfi M Harry Raudho Zarefar, Arumega