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All Journal E-Jurnal Akuntansi Universitas Udayana MEDIA BINA ILMIAH Jurnal Akuntansi dan Keuangan Eksos JURNAL LENTERA AKUNTANSI
Rahman Sastrawan
Jurusan Akuntansi Politeknik Negeri Pontianak, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pengaruh Gender, Religiositas, dan Kecerdasan Intelektual Mahasiswa terhadap Perlilaku Etis Akuntan Masa Depan Arianto Arianto; Rahman Sastrawan; Nia Pratiwi
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.120

Abstract

Abstract This research aims to analyze the influence of gender, religiosity, and intellectual intelligence on ethical behavior in the future. These influences will be able to cause the progress of an accounting profession whether to be good or even vice versa to be bad. The research methodology used in this study is a method with a level of clarity (explanatory) and the type of research is quantitative by conducting surveys and distributing questionnaires to respondents namely accounting students as future accountants. After the respondent fills in the questionnaire, the data will be processed presented in the form of a Likert scale. The results of this study indicate that future accountants can be trusted if they have a good ethical attitude. This research is useful to serve as a presentation of teaching materials for business and professional ethics courses.
Pengaruh Pandemi Virus Corona dan Informasi Akuntansi terhadap Kelangsungan Usaha Mikro, Kecil, dan Menengah Nia Pratiwi; Rahman Sastrawan; Chornolius Hendreo
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.367

Abstract

The purpose of this study was to see the effect of the coronavirus pandemic and accounting information on business continuity. The method of this research is the level of clarity (explanatory) and this type of research is quantitative by conducting surveys and distributing questionnaires to MSME actors in Kapuas District. After the respondent fills out the questionnaire, the data will be processed and presented in the form of a Likert scale. Respondents in this study were SMEs in Kapuas District in Sanggau District. The results of this study show that the independent variables jointly affect business continuity (MSMEs), while partially the product selling price and cost of production have a significant effect on the business continuity variable (MSMEs). For the variables of the corona pandemic, financial reports, and effective planning do not affect business continuity. This study also shows that the influence of independent variables on business continuity (MSMEs) has a figure of 27.7%, for the rest it has a figure of 72.3% caused by other factors.
Spesialisasi Auditor Memoderasi Kualitas Kantor Akuntan Publik, Opini Audit, Pergantian Auditor Terhadap Audit Report Lag Rahman Sastrawan; Ariefanda Iqbal Perdhana; Ermina Toliang
E-Jurnal Akuntansi Vol 32 No 1 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i01.p20

Abstract

The purpose of this study was to analyze the effect of the quality of the Public Accounting Firm (KAP), audit opinion, and auditor turnover on audit report lag with auditor specialization as a moderating variable. The research was carried out on companies in the agricultural sector of the plantation sub-sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample data used were 13 companies with purposive sampling method, data were analyzed using the WarpPLS application with a Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS), while the measurement of variables used dummy variables. The results show that the quality of KAP has a negative effect, so that it has an impact on shortening the audit report lag, while audit opinion and auditor turnover have no effect on audit report lag. Auditor specialization is able to strengthen the influence of audit opinion on audit report lag, so as to shorten audit report lag. Auditor specialization is not able to strengthen the effect of auditor turnover and KAP quality on audit report lag, so it can prolong audit report lag. Keywords : KAP Quality; Audit Opinion; Auditor Change; Auditor Specialization; Audit Report Lag.
PENGARUH HARGA JUAL, MUTU PRODUK DAN PROMOSI TERHADAP KELANGSUNGAN USAHA DI ERA PANDEMI (Studi Pada UMKM Kecamatan Pontianak Barat) Rahman Sastrawan; Utin Nina Hermina; Ul Qadri; Nia Pratiwi
MEDIA BINA ILMIAH Vol 14, No 2: September 2019
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v14i2.1370

Abstract

This study aims to analyze the effect of selling price, product quality and promotion on the survival of micro, small and medium enterprises (MSMEs) in the pandemic era. The research data used were the MSME actors in Pontianak City, West Pontianak District in the food and beverage industry sector, amounting to 60 people, while the sampling used purposive sampling technique. Kueisoner distributed to selected micro, small and medium enterprises (MSMEs). The data analysis technique uses multiple linear regression using the SPPS version 25 program. The results showed that the independent variables simultaneously influenced the business continuity variable (MSMEs) in the pandemic era, the influence was very strong seen from the R square value of 80.9%. Partial testing of the independent variables of selling price, product quality, and promotion affect business continuity (MSMEs) in the pandemic era.
Determinan Profitabilitas Dengan Rasio Pinjaman Terhadap Simpanan Sebagai Variabel Moderasi Rahman Sastrawan; Edi Saputra; Nia Pratiwi
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.9772

Abstract

The establishment of a banking company can improve the economy and people's welfare. Banking companies distribute funds to the public in the form of loans, so that economic activity runs well. Banking companies also have the main goal of increasing profits or profitability by measuring the value of Return on Assets (ROA). Profitability can be influenced by several factors, namely, Non Performing Loans (NPL) and Capital Adequacy (CAR). The purpose of this study is to see how much influence NPL and CAR have on profitability (ROA): Loan to Deposit Ratio (LDR) as a moderating variable. Secondary research data is in the form of financial statements of publicly listed companies (Tbk) of public and government private banks registered with the Financial Services Authority (OJK) in the 2019-2021 period, using a purposive sampling technique. Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results showed that NPL had a significant negative effect on ROA, while CAR had a positive effect on ROA. LDR does not moderate NPL and CAR on the profitability of banking companies. This research is useful as a reference for research in the field of accounting, as well as providing information in making investment decisions in a banking company.
FIRM SIZE MEMODERASI CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN Rahman Sastrawan; Ariefanda Iqbal Perdhana; Chornolius Hendreo
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.718

Abstract

The establishment of a company can advance the economy and improve people's welfare. However, companies are also required to be able to increase the welfare of shareholders by increasing the value of the company. There are several factors that influence company value, namely corporate social responsibility (CSR) and good corporate governance (GCG). This study aims to see how much influence CSR and GCG have on company value, while firm size is a moderating variable for companies registered at CGPI for the 2017-2021 implementation period. This study uses the method of clarity (explanation) with secondary data (financial reports and CGPI data). Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results of the study show that CSR carried out by companies does not have a significant impact on firm value even though it is reinforced by firm size, while GCG influences firm value by strengthening firm size. This research is useful as a research reference in the field of accounting, as well as providing information in making investment decisions in a company.Key words: Corporate Social Responsibility, Good Corporate Governance, Company Size, Company
Co-Authors Arianto Arianto Ariefanda Iqbal Perdhana Ariefanda Iqbal Perdhana Chornolius Hendreo Chornolius Hendreo Edi Saputra Ermina Toliang Nia Pratiwi Nia Pratiwi Ul Qadri Utin Nina Hermina