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All Journal Gadjah Mada International Journal of Business Dinamisia: Jurnal Pengabdian Kepada Masyarakat GERVASI: Jurnal Pengabdian kepada Masyarakat 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) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Applied Business and Technology Jurnal Ekonomi, Manajemen, Akuntansi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Fadrul Fadrul
Institut Bisnis dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH SUKU BUNGA DAN KURS TERHADAP RETURN SAHAM PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2015-2019 DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Fadrul Fadrul; Johansen Johansen; Debbi Chyntia Ovami
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 2 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i2.1344

Abstract

This study aims to analyze the influence of interest rates and exchange rates on stock returns with profitability as an intervening variable of the LQ-45 company listed on the Indonesia Stock Exchange (BEI). The sampling method used in this study was purposive sampling. The sample consisted of 28 companies out of 45listed on the IDX that published complete annual reports from 2015-2019. Data analysis techniques used multiple linear regression analysis. The results of the study found that interest rates and exchange rate has a negative effect on Return On Assets (ROA) and LQ-45 company stock return in 2015-2019, while the value of interest rates and exchange rates have a positive effect on stock returns through the Return of Assets (ROA) of LQ-45 companies 2015-2019. Penelitian ini bertujuan untuk menganalisis pengaruh Suku Bunga dan kurs terhadapreturn saham dengan profitabilitas sebagai variable intervening perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling.Sampel yang digunakan adalah 28 perusahaan dari 45 perusahaan yang terdaftar dalam BEI yang mempublikasikan laporan tahunan lengkap dari tahun 2015-2019.Teknik analisis data menggunakan analisis regresi linear berganda.Hasil penelitian menemukan bahwa suku bunga dan kurs berpengaruh negatif terhadap Return On Assets (ROA) dan Return saham perusahaan LQ-45 tahun 2015-2019, sedangkan nilai suku bunga dan kurs berpengaruh positif terhadap return saham melalui Return Of Asset(ROA) perusahaan LQ-45 tahun 2015-2019.
KNOWLEDGE MANAGEMENT DAN KINERJA RUMAH SAKIT BERDASARKAN BALANCED SCORECARD DI PEKANBARU Zul Azmi; Nuraima Nuraima; Fadrul Fadrul
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 6 No 2 (2021): 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.v6i2.1817

Abstract

The purpose of this research is to examine the effect of knowledge management on organization performance based on the balanced scorecard in the hospital. Knowledge management consists of knowledge management enablers (collaboration, trust, learning, centralization, formalization, T-shaped skills and technological support) and knowledge management process (socialization, externalization, combination, and internalization). This research refers to knowledge-based view theory and resources-based view theory to test hypotheses and other explanations of empirical results. The method of data collection in this research is survey method. Data analysis technique used is structural equation modeling (SEM) approach. The results show that knowledge management enablers and knowledge management process affect the performance of the hospital. The higher the management of knowledge in the hospital, the higher the quality of performance produced. Knowledge management enablers affect the knowledge management process. KM enablers that function as movers will help create processes in knowledge management (KM process). Penelitian ini bertujuan untuk menguji pengaruh knowledge management terhadap kinerja organisasi berdasarkan balanced scorecard pada seluruh rumah sakit di Pekanbaru. Knowledge management terdiri dari knowledge management enablers (kolaborasi, kepercayaan, pembelajaran, sentralisasi, formalisasi, t-shaped skill dan dukungan teknologi) dan Knowledge management process (sosialisasi, eksternalisasi, kombinasi dan internalisasi). Penelitian ini merujuk pada teori Knowledge Based View dan teori Resources Based View untuk menguji hipotesis dan penjelasan lain dari hasil empiris. Metode pengumpulan data dalam penelitian ini adalah metode survey. Teknik analisa data yang digunakan adalah dengan pendekatan structural equation modelling (SEM). Hasil menunjukkan bahwa knowledge management enablers dan knowledge management process berpengaruh terhadap kinerja rumah sakit. Semakin tinggi pengelolaan pengetahuan pada rumah sakit, semakin tinggi kualitas kinerja yang dihasilkan. knowledge management enablers berpengaruh terhadap knowledge management process. KM enablers yang berfungsi sebagai penggerak akan membantu terciptanya proses-proses pada pengelolaan pengetahuan (KM process).
ANALISIS PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Fadrul Fadrul; Kevin Lianto; Erwin Febriansyah; Suharti Suharti
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 6 No 1 (2021): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to analyze of profitability (return on assets), solvability (debt to asset ratio), liquidity (current ratio), company size and auditor reputation on audit report lag. The sampling technique used purposive sampling with research sample of 25 large trading companies listed on Indonesia Stock Exchange with an observation period of 5 years, from 2015 to 2019. The results show that profitability (return on assets) has an effect on audit report lag, meanwhile solvability (debt to asset ratio), liquidity (current ratio), company size and auditor reputation have no effect on audit report lag. Penelitian ini bertujuan untuk menganlisis bagaimana pengaruh profitabilitas (Return on Asset), Solvabilitas (Debt to Asset Ratio), Likuiditas (Current Ratio), Ukuran Perusahaan dan Reputasi Auditor terhadap Audit Report Lag. Teknik pengambilan sampel menggunakan purposive sampling dengan sampel penelitian berjumlah 25 perusahaan perdagangan besar yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 5 tahun yaitu dari 2015 sampai dengan 2019. Hasil pengujian menunjukkan bahwa profitabilitas (Return on Asset) berpengaruh terhadap Audit Report Lag), sedangkan Solvabilitas (Debt to Asset Ratio), Likuiditas (Current Ratio), Ukuran Perusahaan dan Reputasi Auditor tidak berpengaruh terhadap Audit Report Lag.
Pelatihan Perhitungan Harga Pokok Produk Bersama dan Produk Sampingan Pada Usaha Tempe Barokah Mimelientesa Irman; Linda Hetri Suriyanti; Fadrul Fadrul
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 1 No. 1 (2020): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v1i1.11

Abstract

Artikel ini membahas tentang kegiatan pelatihan penghitungan harga pokok produk bersama dan produk sampingan pada usaha Tempe Barokah. Pelatihan ini dilakukan kepada pemilik dan admin keuangan di Usaha Tempe Barokah (UTB). Dengan sampel yang digunakan yaitu tahu, tempe (produk bersama) dan susu kedelai (produk sampingan). Hasil dari pelatihan ini menunjukkan bahwa dalam menjalankan usahanya UTB belum melakukan penghitungan HPP secara tepat, sehingga berdampak terhadap harga jual dan profit yang didapatkan. Diharapkan, dengan adanya pelatihan ini pemilik usaha dapat menerapkan dan melakukan penghitungan HPP secara tepat. Keywords : Harga Pokok Produk Bersama dan Sampingan, Profit
ANALISIS PENGUJIAN DENGAN FRAUD DIAMOND DAN PENGARUH TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN GO PUBLIC DI BEI DALAM INDEKS LQ-45 PERIODE 2015-2019 Fadrul Fadrul; Cindy Clara Desli; Zul Azmi
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is that aims to determine the effect of fraud diamond toward financial statement fraud on public companies LQ-45 listed in Indonesia Stock Exchange (IDX) The test is perfomed by using multiple linear regression on the 26 data samples in public companies LQ-45 from 2015 until 2019. The independent variables used include financial stability (ACHANGE), external pressure (LEV), personal financial need (OSHIP), financial target (ROA), ineffective monitoring (BDOUT), change in auditor (CPA), and Capability (DCHANGE). The results show that financial stability and financial target variabel proved to be significantly negative, while ineffective monitoring variabel proved to be significantly positive and external pressure, personal financial need, nature of industry, change in auditor, and capability were not proven against financial statement fraud Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond terhadap financial statement fraud pada perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI) dalam indeks LQ-45. Pengujian ini menggunakan model regresi linear berganda. Sampel dari penelitian berjumlah 26 perusahaan yang terdaftar dalam indeks LQ-45 periode 2015-2019. Variable independent yang digunakan dalam penelitian ini adalah financial stability (ACHANGE), external pressure (LEV), financial target (OSHIP), nature of industry (RECEIVABLE), ineffective monitoring (BDOUT), change in auditor (CPA), dan capability (DCHANGE). Hasil pengujian menunjukkan bahwa variabel financial stability dan financial target berpengaruh negatif dan signifikan, sedangkan variabel ineffective monitoring berpengaruh signifikan dan variabel external pressure , nature of industry, change in auditor, capability tidak berpengaruh signifikan terhadap financial statement fraud.
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KEAHLIAN PEMAKAI, DAN INTENSITAS PEMAKAIAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA BENGKULU Erwin Febriansyah; Pemro Saputra; Fadrul Fadrul
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 3 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the use of information technology, user expertise and intensity of use on the quality of accounting information at Regional Work Units (SKPD) in Bengkulu City. The objects in this study were 25 SKPDs with 51 respondents. The data analysis technique used is using multiple linear regression analysis. The results showed that user expertise and user intensity had a significant effect on the quality of accounting information, while the use of information technology had no effect on the quality of accounting information at SKPD in Bengkulu City. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan teknologi informasi, keahlian pemakai dan intensitas pemakaian terhadap kualitas informasi akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) di Kota Bengkulu. Yang menjadi objek dalam penelitian ini yaitu sebanyak 25 SKPD dengan 51 orang responden. Teknik analisis data yang digunakan yaitu menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa keahlian pemakai dan intensitas pemakai berpengaruh signifikan terhadap kualitas informasi akuntansi sedangkan penggunaan teknologi informasi tidak berpengaruh terhadap kualitas informasi akuntansi pada SKPD di Kota Bengkulu.
Improving Satisfaction and Loyalty of Online Shop Customer Based on E-Commerce Innovation and E-Service Quality Sarli Rahman; Fadrul Fadrul; Mujtaba M Momin; Yusrizal Yusrizal; Robert Marlyn
Gadjah Mada International Journal of Business Vol 24, No 1 (2022): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.58783

Abstract

The purpose of this study is to develop new knowledge related to innovation in e-commerce, which we call e-commerce innovation, and how its impact on customer satisfaction and loyalty, together with e-service quality, in the context of an online shop in Indonesia. Several measurement items of e-commerce innovation were adopted and modified from the existing literature. To answer how the impact on customer satisfaction and loyalty, then used partial least squares structural equation modeling to analyze data from 400 respondents. Empirical test results found that e-commerce innovation and e-service quality can each increase customer satisfaction and loyalty. It is also known that in the context of online shop customers in Indonesia, its easier to create customer satisfaction than customer loyalty.
Program Pengembangan Usaha Produk Intelektual Kampus “Kantor Konsultan Bisnis, Akuntansi dan Pajak” Fadrul Fadrul; Sarli Rahman; Sudarno; Yusrizal
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2020): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v4i3.4738

Abstract

Every college must have a business unit that is able to seek funding apart from students. One of the universities that has a business unit is the Institut Bisnis dan Teknologi Pelita Indonesia. The business unit that is carried out is the Business, Accounting and Tax Consultant Office with services offered namely business consulting, accounting and finance and taxation. Some of the clients that have been handled by the consultant team are Raso Stiujuah Restaurant and BUMDes Sialang Kubang. The method used is that the consultant team looks for the root of every problem faced by the client, then provides the best solution for the client. For Raso Situjuah Restaurant, to survive the changing business world situation and the current pandemic atmosphere is to create frozen products and with a digital-based marketing system. Meanwhile, for BUMDes Sialang Kubang, in managing the BUMDes, personal and institutional strengthening is needed in the form of Standard Operational Procedures (SOP) and the availability of an accurate and accountable information system.
Sociodemographic Factors on Financial Literacy of University Students in Pekanbaru, Indonesia Mimelientesa Irman; Suwitho Suwitho; Fadrul Fadrul
International Journal of Economics Development Research (IJEDR) Vol. 1 No. 3 (2020): International Journal of Economics Development Research
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v1i3.120

Abstract

This study aimed to investigate the effect of socio-demographic factors, including gender, work experience, age, and GPA (Grade Point Average) on the students’ level of financial literacy within some universities in Pekanbaru. This study conducted in two state universities (Riau University and UIN Sultan Syarif Kasim) as well as in four private universities (Caltex Polytechnic University, Muhamadiyah University of Riau, Lancang Kuning University, and STIE Pelita Indonesia). The universities were the object of this study since they had collaborated with the Riau Representative Indonesia Stock Exchange in establishing a financial education in the purpose to develop students’ knowledge on investment products and personal financial management. The population in this research was 78.540 active students and based on Slovin formula this study used 348 students as sample. Sampling technique used was simple random sampling. In addition, this study applied descriptive analysis and Binary Logistic Regression test as the data analysis technique. As the results, this research indicated that two factors, i.e. work experience and GPA significantly affected the students’ level of financial literacy. In contrast, other factors, i.e. gender and age did not affect the level of financial literacy of university students in Pekanbaru City.
Pelatihan Penghitungan Harga Pokok Produk dengan Metode Job Order Costing pada WF Printing Fadrul Fadrul; Mimelientesa Irman; Sarli Rahman; Astri Ayu Purwati
Community Engagement and Emergence Journal (CEEJ) Vol. 1 No. 1 (2020): Community Engagement and Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.062 KB) | DOI: 10.37385/ceej.v1i1.41

Abstract

Artikel ini membahas tentang kegiatan pelatihan penghitungan harga pokok produk (HPP) dengan metode job order costing pada WF Printing. Pelatihan ini dilakukan kepada karyawan WF Printing dengan sampel yang digunakan yaitu faktur berukuran ¼ folio dan 1/3 folio. Hasil dari pelatihan ini menunjukkan bahwa dalam menjalankan usahanya WF Printing belum melakukan penghitungan HPP secara tepat, sehingga berdampak terhadap harga jual dan profit yang didapatkan. Diharapkan, dengan adanya pelatihan ini pemilik usaha dapat menerapkan dan melakukan penghitungan HPP secara tepat.
Co-Authors Achmad Tavip Junaedi Alfred Yang Andi Andi Anton Anton Astri Ayu Purwati Azmi, Zul Cindy Clara Desli Desi Febrianti Desnelita, Yenny Dewi Dewi Evelyn Wijaya Febdwi Suryani Febriansyah, Erwin Gusrio Tendra Gustientiedina Gustientiedina Hanny Hafiar Herman Herman Hinsatopa Simatupang Irena Shannan Jessica Jean Riko Kurniawan Putra Johansen Johansen Kevin Lianto Kristy Veronica Layla Hafni M. Fikry Hadi Mimelientesa Irman Mujtaba M Momin Nicholas Renaldo Nur Fadjrih Asyik Nuraima Nuraima Ovami, Debbi Chyntia Pemro Saputra Ramalia Noratama Putri Rinaldy Rinaldy Robert Marlyn Sarli Rahman Stephen Setiahady CH Suandi Daulay Sudarno Suhardjo Suharti Suriyanti, Linda Hetri Suwitho, Suwitho Suyono Syukri Hadi Tandy Sevendy Wilda Susanti Yenny Wati Yusrizal