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METODE PENGENDALIAN PERSEDIAAN BAHAN BAKU CRUDE COCONUT OIL YANG OPTIMAL PADA PT. PSE Fadlillah, Siti Nur; Andreas, Andreas; Zahedi, Zahedi
Industrial and Systems Engineering Assessment Journal (INASEA) Vol 9, No 2 (2008): INASEA Vol. 09 No. 2
Publisher : Industrial and Systems Engineering Assessment Journal (INASEA)

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Abstract

The inventory system is one of the most important managerial functions, since vast majority of companies has large investment involved in this aspect. This also applies to PT. Palko Sari Eka that is big in the field of inventory planning and production control. PT. Palko Sari Eka, as one company in the oil refinery industry, strives to optimize the inventory of raw materials Crude Coconut Oil by trying to compare different methods of inventory control methods such as the EOQ (Economic Order Quantity, method of EOI (Economic Order Interval), Min-Max method. Crude Coconut Oil is one of the major raw material products, which require a good inventory system. From the results of research conducted, it turns out the character of stochastic demand data, it is also necessary to conduct simulations to obtain results closer to the actual conditions. The inventory criteria can be said to be optimal if the total annual cost is minimum. It is concluded that the best method is the Fixed Size Order Systems (EOQ) with an order of 2770 mT per order.
Konteks yang Membuat Konsumen Membeli Barang Impor di Shopee E-Commerce Djayadhinata; Ali, Welliam; Andreas, Andreas; Fernando, Arief; Limanda, Kelviyanto
Jurnal Sosial dan Teknologi Vol. 1 No. 10 (2021): Jurnal Sosial dan Teknologi (SOSTECH)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/jurnalsostech.v1i10.221

Abstract

Latar belakang: Perkembangan teknologi pada masa revolusi industri 4.0 memiliki peran yang sangat penting dan juga merupakan langkah awal bagi pertumbuhan perdagangan pada negara Indonesia. Tujuan penelitian: Penelitian ini bertujuan untuk mengetahui apakah konteks yang membuat konsumen membeli barang impor di Shopee e-Commerce. Kami meneliti terhadap faktor-faktor yang membuat niat konsumen yaitu promosi online, konten pemasaran, rekomendasi yang dipersonalisasi dan ulasan sosial. Penelitian dilakukan terhadap masyarakat kota Batam yang menggunakan e-Commerce Shopee dengan menggunakan metode cluster-disproporsional-random dengan total sampel yang diambil sebanyak 145 responden dari semua responden tersebut terdapat 140 responden yang valid. Metode penelitian: Penelitian telah dilakukan dengan memakai metode pendekatan kuantitatif, dengan menyebarkan kuesioner secara online menggunakan Google Form. Pengujian hipotesis dilakukan dengan cara uji regresi linear menggunakan SPSS 26. Hasil penelitian: Hasil menunjukkan bahwa online promotion, personalized recommendation dan ulasan sosial berpengaruh positif terhadap niat membeli konsumen. Kesimpulan: Berdasarkan hasil penelitian kami ini, kami berharap penelitian ini dapat dijadikan referensi untuk para pengusaha yang membuka toko di cross border e-commerce dengan memperhatikan faktor-faktor konteks yang membuat konsumen membeli barang impor di shopee e-Commerce.
PENGARUH MOTIVASI TERHADAP HUBUNGAN KOMPLEKSITAS TUGAS, GAYA KEPEMIMPINAN DENGAN KINERJA AUDITOR Erwina, Erwina; Andreas, Andreas; Hardi, Hardi
SOROT Vol 10, No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.26 KB) | DOI: 10.31258/sorot.10.1.54-64

Abstract

Abstract This research intent to test the effect of Motivation on the relationship between Task Complexity, Leadership style with Auditor Performance on BPK Riau Province delegation. The data was collected using a questionnaire survey, the sample in this study were 47 respondents. Data processing used SPSS version 16. The regression equation used simple linear regression and multiple regression, this test is often called the Moderated Regression Analysis (MRA). The results of the interaction of task complexity and motivation have negativ affect for the performance of the auditor, with a value of 63%, meanwhile its rest 37 % regarded by other variables, it mean the height auditor’s task complexity BPK Riau Province delegation in work will reduce the motivation in work and ensue auditor performance decrease that resulting. Meanwhile result of leadership style interaction and motivation have positive ascendant to auditor performance, with point as big as 69 % auditor performance regarded by leadership style, motivation and leadership style interaction by motivates, meanwhile its rest 31 % regarded by other variables, it mean that leadership suitable will inspire motivate auditor for working so increases BPK'S auditor performance Riau Province delegation.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi pada Perusahaan yang Listing di Bursa Efek Indonesia) Fionasari, Dwi; Savitri, Enni; Andreas, Andreas
SOROT Vol 12, No 2 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.932 KB) | DOI: 10.31258/sorot.12.2.95-105

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh pengungkapan corporate social responsibility terhadap agresivitas pajak. Selanjutnya, penelitian ini juga menganalisis perbedaan pengungkapan CSR dalam tiga sektor besar (primer, sekunder, dan tersier). Populasi dalam penelitian ini adalah perusahaan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2014-2016 sebanyak 539 perusahaan. Metode sampling yang digunakan adalah purposive sampling, sehingga diperoleh sebanyak 129 sampel. Penelitian ini juga menggunakan data sekunder yang diperoleh dari website BEI. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah analisis regresi linear berganda dengan bantuan software SPSS 21.0. Hasil penelitian ini membuktikan bahwa pengungkapan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak. Kemudian dari hasil Uji T, ternyata sektor primer lebih luas mengungkapkan tanggung jawab sosialnya dibandingkan pada sektor sekunder dan tersier.
PENGARUH TIME PRESSURE, AUDIT RISK, MATERIALITY, REVIEW PROCEDURES AND QUALITY CONTROL TERHADAP PREMATURE SIGN OFF DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BKP-RI Perwakilan Provinsi Riau dan Sumatera Barat) Risma, Fadhilah; Andreas, Andreas; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The study aimed to examine the effect of time pressure, audit risk, materiality, review procedures and quality control on premature sign off audit procedures moderated by locus of control. The sample of this study are 50 auditors. Data were collected through a survey to auditors in BPK Riau and West Sumatra area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test and determination coefficient test using program software SPSS. The results of this study found that time pressure, audit risk, materiality, review procedures and quality control variables affect premature sign off and locus of control can moderate the effection of all independent variables with premature sign off.Keywords : premature sign-off, audit risk, time pressure, audit risk, materiality, review procedures and quality control, and locus of control
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT: DITINJAU DARIASPEK KARAKTERISTIK DIRI DAN ASPEK LINGKUNGAN (Studi pada BPK-RI Perwakilan Provinsi Riau) Kurniawan, Egi; Andreas, Andreas; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was aimed to examine factors affecting the audit judgment, namely gender, independence, expertise, task complexity, and obedience pressure. The sample of this research are auditors who worked on BPK-RI Representative Riau Province. The sample were selected with a total sampling method. Collecting data in this research using a questionnaire submitted to 68 auditors. The questionnaire returned as much 66 questionnaires (97%). Data analysys used multiple regression analysis. The result of this research showed that the Independence, expertise and task complexity influence to audit judgment, while gender and obedience pressure has no effect on audit judgment.Keywords : Gender, Independence, Expertise, Task Complexity, Obedience Pressure, Audit Judgment
PERAN INTERNAL AUDIT DALAM PENGUNGKAPAN KELEMAHAN MATERIAL (STUDI PADA BANK PERKREDITAN RAKYAT SE PROVINSI RIAU) Febrian, Boy; Andreas, Andreas; M. Rasuli, M. Rasuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to test empirically the effect of the role of internal audit on thedisclosure of material weaknesses in the Bank Perkreditan Rakyat of RiauProvince. The role of internal audit is divided into two namely, 1) Attributesinternal audit function (such as, competence, objectivity and investment), and 2)Fitness internal audit function (such as, grading, follow-up and coordination)tested the effect on the disclosure of material weaknesses.The questionnaire wassent to 111 internal auditors / Internal Audit Unit at a Bank Perkreditan Rakyat ofRiau Province. The participation rate amounted to 64.86% of respondents (72questionnaires returned) To test the hypothesis of the study, used Partial LeastSquare analysis using the program smartPLS 2.0 M3. .The results of this studyindicate that 1) attribute of the internal audit function (form, competence,objectivity and investment) influence on the material weakness disclosure, 2)internal audit function Activities (in the form of grading, follow-up andcoordination) to the disclosure of a material weakness.
PENGARUH ASIMETRI INFORMASI, PRAKTIK MEKANISME CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT DAN NILAI PERUSAHAAN (Studi Pada Perusahaan LQ45) Rahmani, Nur; Efni, Yulia; Andreas, Andreas
Jurnal Tepak Manajemen Bisnis Vol 8, No 1 (2016)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

The purpose of this research is to find out the influence of information asymmetry, mechanism practical Corporate Governance through Earnings Management directly through the value of company and to observe the influence of information asymmetry, mechanism practical Corporate Governance which has mediated by Earnings Management through the value of company directly and indirectly. The population of this research is LQ45 Company which has registered in BEI in 2009- 2013 for 45 companies in LQ45 Company. Sample of this research is measure by using purposive sampling method, and the result is 22 companies as sample. The result of this research proved that information asymmetry has influence significantly through value of company, there is no significant effect between information asymmetry and value of company which has mediated by earnings management, there is no significant effect between corporate governance and company value, there is significant effect between corporate governance which has mediated by earnings management through company value indirectly and there is significant effect between earnings management and company value.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, LEVERAGE, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TARIF PAJAK EFEKTIF (Studi pada Perusahaan Perdagangan yang Terdaftar di Bursa Efek Indonesia) Tobing, Hendro; Andreas, Andreas; Volta Diyanto, Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to test and analyze the effect between company size, return on asset, leverage, capital intensity and inventory intensity on effective tax rate.The population in this study is trading companies listed in Indonesia Stock Exchange at 2014 - 2016. Sampling was done by purposive sampling method. Based on purposive sampling method, sampling obtained by 69 companies. The data was analysed by using multiple regression analysis with SPSS version 22.0. Based on the result of test in this research, the partial regression test (t test) indicate that company size, return on asset and leverage effect on effective tax rate. While capital intensity and inventory intensity has no effect on effective tax rate. Based on total adjusted R-square result proved that variables of company size, return on asset, leverage, capital intensity, and inventory intensity on effective tax rate results of 24,5% while the rest of 75,5% were affected by other variables that were not performed in this study.Keyword : Company Size, Return On Asset, Leverage, Capital Intensity, Inventory Intensity and Effective Tax Rate.
PENGARUH UKURAN PERUSAHAAN, KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, UKURAN KAP, OPINI AUDIT TAHUN SEBELUMNYA, DAN LEVERAGE TERHADAP PEMBERIAN OPINI GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Listari, Alya; Andreas, Andreas; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research was to test and analyze the effect between company size, financial condition, company growth, KAP size, prior year audit opinion, and leverage on granting going concern opinion. The population in this study is all manufacturing companies listed in Indonesia Stock Exchange at 2011- 2015. Sampling was done by purposive sampling method. Based on purposive sampling method, sampling obtained by 155 companies. The data was analysed by using logistic regression analysis with SPSS version 25.0. Based on the result of test, indicate that company size, company growth, and prior year audit opinion have an effect on granting going concern opinion. While financial condition, KAP size and leverage does not have an effect on granting going concern opinion.Keyword : Company Size, Financial Condition, Company Growth, KAP Size, Prior Year Audit Opinion, Leverage, and Going Concern Opinion.