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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

Author-ID : 822457

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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PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA INFORMATIF (Studi Empiris Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2020) Halimah Tun Sakdiah; Emrinaldi Nur DP; Nanda Fito Mela
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5419

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, kepemilikan manajerial, dan kepemilikan institusional terhadap manajemen laba informatif. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Tekhnik pengambilan sampel pada penelitian ini menggunakan tekhnik purposive sampling dan diperoleh sampel sebanyak 22 perusahaan. Analisis data yang digunakan yaitu regresi logistik. Hasil penelitian ini menunjukkan bahwa kualitas audit dan kepemilikan institusional berpengaruh terhadap manajemen laba informatif, sedangkan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba informatif.

Sosialisasi Pelaporan Keuangan dan Pemasaran Produk EMKM Melalui Media Sosial Dan Marketplace di Kota Pekanbaru Yani Zulvina; Ferdy Putra; Adhitya Agri Putra; Nanda Fito Mela
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Pekanbaru City, as a city that has a high business climate, also has a fairly good MSME business development. However, the Covid-19 pandemic that has plagued the last few months has had a negative impact on the economy, including the Micro, Small and Medium Enterprise (MSME) sector. Therefore, MSME needs to regulate its financial and marketing strategies by taking advantage of the digital-based EMKM product marketing and financial reporting system so that MSME's business can continue during this corona pandemic. The implementation of service activities is carried out by providing direct counseling and conducting questions and answers as well as discussions with MSME actors regarding the Socialization of Financial Reporting and MSME Product Marketing through Social Media and Marketplace. After providing counseling on MSME financial reporting and digital-based marketing, the people of Kota Tinggi Pekanbaru District have knowledge and can apply SAK EMKM-based bookkeeping and digital product marketing.

PENGARUH PENDIDIKAN CEO, GENDER CEO, USIA CEO, DAN NARSISME CEO TERHADAP MANAJEMEN LABA (Studi Empiris Terhadap Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Nurbaity Cahya; Nur DP Emrinaldi; Mela Fito Nanda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of CEO education, CEO gender, CEO age, and CEO narcissism on earnings management. The modified Jones model is used to measure the dependent variable, namely earnings management. The independent variable CEO education is measured by giving a score of 1-5 for the level of education of the CEO, the dummy variable is used to measure the gender variable of the CEO, the age of the CEO is measured using the age of the CEO, and the narcissism of the CEO using the measurement gives a score of 1-4 on the CEO's photo. in the company's annual report. The population in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 so that from this population a sample of 37 companies was obtained using the purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that CEO gender had a significant effect on earnings management. Meanwhile, CEO education, CEO age, and CEO narcissism have no significant effect on earnings management.Keywords: CEO education, CEO gender, CEO age, CEO narcissism, and earnings management

PENGARUH MANAJEMEN LABA, LEVERAGE, KUALITAS AUDIT, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018) Ismail Feni; Anugerah Rita; Mela Fito Nanda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to determine the effect of earnings management, leverage, audit quality, liquidity and company size on the level of financial statement disclosure in sub-sector transportation companies listed on the Indonesia Stock Exchange (BEI). The data used in this study are secondary data, namely financial statements. The population in this study were all sub-sector transportation companies listed on the IDX for the 2013-2018 period. The number of samples in this study were 96 samples for 6 years using purposive sampling. The analysis technique in this study used multiple regression analysis and was performed using SPSS. The results of this study indicate that earnings management, leverage, audit quality, liquidity and company size have a significant effect on the level of financial statement disclosure in subtransportation companies listed on the Indonesia Stock Exchange (BEI) with significant values of 0.000, 0.015, 0.009, 0.000 and 0.000.Keywords: Earnings Management, Leverage, Audit Quality, Liquidity and Company Size, The Level of Financial Statement Disclosure

PENGUNGKAPAN EMISI KARBON PERUSAHAAN PERTAMBANGAN DI INDONESIA Adibah Mufidah Hariswan; Emrinaldi Nur DP; Nanda Fito Mela
JURNAL AL-IQTISHAD Vol 18, No 1 (2022)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v18i1.16286

The detach of excessive carbon emissions in the air causes global warming and climate change. This current study has aims to determine the factors which can affect the disclosure of carbon emissions in mining companies. This study examines five factors including firm size, leverage, institutional ownership, family ownership, and women on the board of directors on the carbon emissions disclosure. The population of this current study are mining companies that listed in Indonesia Stock Exchange for 2018 to 2020 so that the sample of this current study was selected using purposive sampling and 41 companies were selected. The data analysis technique for this current research are descriptive statistics, classical assumption test, regression test, hypothesis test, coefficient of determination. The results of this current study indicate that company size, institutional ownership, and women on the board of directors have an influence on the carbon emission disclosure. Leverage and family ownership haven’t influence on the carbon emission disclosure.

PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018) Zalfi M Harry Raudho; Hardi Hardi; Mela Fito Nanda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research was examined the influence of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Leverage and Audit Tenure to Financial Statements Integrity. This research was conducted on 18 state-owned companies listed on the IDX in 2016-2018. This research design was quantitative where the data used in this research are secondary data obtained from the IDX website. The method used for sample selection is purposive sampling. The samples in this research were 18 companies. The results showed that the Independent Commissioner had no effect with a significance value of 0.398. The Audit Committee is proven to be influential with a significance value of 0.030. Managerial Ownership has no effect with a significance value of 0.071. Institutional Ownership has an effect with a significance value of 0.031. Leverage has an effect with a significance value of 0.004. Audit Tenure has an effect with a significance value of 0.047.Keywords : Financial Statements Integrity , Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Leverage and Audit Tenure,

The Influence of Good Corporate Governance on Company Value in Jakarta Islamic Index Companies Vera Oktari; Nanda Fito Mela; Arumega Zarefar
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.623 KB)

The goal of this study is to assess the effect of the Board of Commissioner, Independent Commissioner, and Audit Committee to company value. The population in this study was all companies in Jakarta Islamic Index as many as 30 companies. This study is using purposive sampling method, there are 15 companies that listed in Jakarta Islamic Index on 2012-2016 that meets the criteria of the sample. The data analyzed by using multiple regression. The study states that the Board of Commissioner does not have a significant influence on firm value. Independent Commissioner has a significant impact on the corporate value. Audit committee has a significant effect on firm value.

The Machiavellian Character, Ethical Environment and Personal Cost in Their Impact to Whistleblowing Intention Arumega Zarefar; Raja Adri Satriawan Surya; Nanda Fito Mela
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.293 KB)

The objective of this study is to examine the effect of Machiavellian Character, Ethical Environment and Personal Cost to Whistleblowing Intention. This research was directed to all employees who work on SAMSAT Pekanbaru City and Rokan Hulu District. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 130 working in the office of One Stop Roof Administration Unit (SAMSAT) Pekanbaru City and Rokan Hulu District. From questionnaires distributed, 82 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS). The results of hypothesis testing conclude that: first, Machiavellian nature has influence toward whistleblowing intention with value tcount 3,551 > ttable 1,99. Second, Ethical Environment has effect toward whistleblowing intention with value tcount 2,829> ttable1,99. Third, Personal Cost has impact toward whistleblowing intention with value tcount 4,200> ttable 1,99. The result of the coefficient of determination (R2) is 0,556 which means that the independent variable used in this research affects Whistleblowing Intention of 55,6% while the remaining 44,4% is influenced by other variables not included in this regression model.

Determinant Factors of Sustainability Reporting: A Study in Indonesian Green Index of Sri-Kehati Adhitya Agri Putra; Nanda Fito Mela; Ferdy Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

This research aims to examine the determinant factors of sustainability report disclosure by sustainable firms. Sample consists of listed firms in Indonesian Green Index of Sri-Kehati 2015-2019. Research variables include sustainability report, regulation, industry sensitivity, analyst coverage, and information asymmetry. Data analysis uses logistics regression. Status of state-owned firms, sustainability finance regulation, industry sensitivity, analyst coverage, and information asymmetry have effect on sustainability report disclosure. In the context of legitimacy theory, sustainability report as a legitimacy of firms’ businesses that have to be linear with government, regulator, and public interests. As a political cost perspective; sustainability report is used to avoid any penalty costs from government and regulator. In the agency theory perspective, analyst role to reduce information asymmetry and support more information disclosure of sustainability report to the market.

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

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

Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya Agri Putra Adibah Mufidah Hariswan Agus Sri Wahyuni 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 Enni Savitri Falya Zakira Utami Febri Yanti Ferdy Putra Halimah Tun Sakdiah Hardi Hardi Hasanah, Salsabila Hendra Asputra Ilham Mawardi Ismail Feni Kamaliah Kamaliah, Kamaliah Lubis, Armensyah M. Haykal Daditullah Indrapraja M. Rasuli Mayla Khoiriyah Nasrizal, Nasrizal Ningrum Agustia Widya Novegia Ferdini Novita Indrawati Nur DP Emrinaldi Nurbaity Cahya Nurmawati Nurmawati Pipin Kurnia Poppy Nurmayanti Purwanto Purwanto Putra Utama Andra Putra, Adhitya Agri R. Adri, Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan Surya Restu Agusti Sari Nofita Sari Satriawan R. Adri Siregar, Fajri Marindra Taufeni Taufik Tina Putriani Ulfa Afifah Vera Oktari Vince Ratnawati Yani Zulvina Yesi Mutia Basri Zalfi M Harry Raudho Zarefar, Arumega

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