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All Journal Jurnal Ekonomi AdMathEdu : Jurnal Ilmiah Pendidikan Matematika, Ilmu Matematika dan Matematika Terapan Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Daya Saing : Jurnal Ilmu Manajemen Diklat Review : Jurnal manajemen pendidikan dan pelatihan PRAJA: Jurnal Ilmiah Pemerintahan Jurnal Akuntansi dan Keuangan Prosiding Konferensi Nasional PKM-CSR

Hardi Hardi

Unknown Affiliation

Author-ID : 2659371

Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Nursing Public Health Social Sciences Other

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PkM. Pemanfaatan Kulit Nenas Menjadi Pupuk Kompos Nurhayani Lubis; Hardi Hardi; Inova Fitri Siregar; Sri Maryanti; Nofrizal Nofrizal
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 6 No 1 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i1.809

Nanas merupakan produk pertanian yang sangat diminati oleh masyarakat. Kabupaten Kampar merupakan salah satu sentra nanas di Provinsi Riau. Tingginya potensi perkebunan nanas di Kabupaten Kampar menjadikan nanas sebagai buah primadona di daerah tersebut. Namun, selama ini pemanfaatan nanas hanya untuk daging buahnya saja. Kulit nanas masih dibuang dan menjadi salah satu penyumbang volume sampah di Kabupaten Kampar. Oleh karena itu, tim dari unilak bekerjasama dengan mitra yaitu Bank Sampah Pandau Jaya yang berada di Kabupaten Kampar mencoba mengolah kembali kulit nanas menjadi kompos.

KEMAMPUAN KONEKSI MATEMATIS SIAPA YANG LEBIH TINGGI: GURU KELAS VERSUS GURU MATA PELAJARAN? Ari Wibowo; Hardi Hardi
AdMathEdu : Jurnal Ilmiah Pendidikan Matematika, Ilmu Matematika dan Matematika Terapan Vol 11, No 1: Juni 2021
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/admathedu.v11i1.13697

One learning approach that can be chosen by teachers who teach mathematics in upper class (class IV, V, VI) is by correlating or connecting mathematics. Mathematics connection is correlation among mathematics topics, correlation among mathematics and other sciences, and correlation between mathematics and real life or daily life. In this research, it is studied mathematics connection ability of upper class teachers on aljabar topic that is measured by contextual questions and factors influencing them. The population in this research is Islamic Elementary School teachers in Surakarta residency, either state or private, who teach mathematics in upper class. Meanwhile, the sample, 65, is taken randomly from the population by using cluster sample collection technique. The statistics analysis technique used is descriptive and explorative statistics and ordinal logistic regression analysis. In mathematics connection ability with other sciences, almost half (43.6 %) class teachers can answer at the highest level (complete answer). It is more than the number of subject matter teacher that is less than one-fifth (17.4 %). Explanatory variable which is included in this model is teacher status variable (class teacher and subject matter teacher). It doesnt influence significantly to teacher level in inter topic mathematics connection ability question and in mathematics connection ability question with real life or daily life. However, explanatory variable of teacher status influences significantly to teacher answer level in mathematics connection ability question with other sciences. Based on the result of ordinal logistic regression analysis, the estimated odds is 0.275. The estimated odds that class teachers answer is in low level answer, that is 0.275 times the estimated odds for subject matter teachers answer. So, class teachers answer in low level is less than subject matter teachers answer. Next, based on confidence interval 95 % of odds ratio value, it can be explained that class teacher has less probability (0.103-0.734 times), than subject matter teacher to answer in low level, in questions measuring mathematics connection ability with other sciences.

PENGARUH KEAHLIAN PROFESIONAL, KECERMATAN PROFESIONAL, TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL MODERASI (STUDI BPK RI PERWAKILAN PROVINSI RIAU) Rudi Syaf Putra; Andreas Andreas; Hardi Hardi
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh KeahlianProfesional, Kecermatan Profesional, Tekanan Anggaran Waktu terhadapPendeteksian kecurangan, dengan Skeptisme Profesional sebagai variabelmoderasi.Populasi dari penelitian ini adalah auditor pemerintah (auditor eksternal) yangbekerja di BPK RI. Target Populasi yang di ambil adalah BPK RI PerwakilanProvinsi Riau dengan jumlah sampel dalam penelitian ini adalah 57 responden.Dilakukan uji interaksi untuk menguji variabel moderating yang berupa skeptismeprofesional auditor dengan menggunakan Moderated Regression Analysis (MRA)Hasil penelitian menunjukan bahwa hanya variabel Tekanan anggaran Waktuyang tidak berpengaruh terhadap Pendeteksian kecurangan. SkeptismeProfesional mampu memoderasi semua variabel independen.

PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI YANG DIMODERASI OLEH MORALITAS INDIVIDU (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI RIAU) Fitr Yani; M. Rasuli; Hardi Hardi
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to examine and analyze the effect of Internal Control andAdherence Accounting Rules Against Fraud Trends in Accounting, IndividualMorality Effect strengthening / weakening of Internal Control and AdherenceAccounting Rules Against Fraud Trends in Accounting. The population of thisresearch is Echelon III and IV and Equivalent Officials Echelon III and IVCollege in Riau Province by the number of samples in this study were 80respondents. Interaction test conducted to test the moderating variables in theform of individual morality by using Moderated Regression Analysis (MRA).The results showed that (1) Internal Control significantly influence the FraudAccounting Trends (2) Adherence Accounting Rules significant effect on theFraud Accounting Trends (3) Individual Morality strengthen internal control tothe Fraud Accounting Trends (4) Individual Morality strengthen AdherenceAccounting Rules to the Fraud Accounting Trends.

PENGARUH TIME BUDGET PRESSURE DAN AUDIT FEE TERHADAP INDEPENDENSI DAN DAMPAKNYA TERHADAP KUALITAS AUDIT KAP SUMATERA BAGIAN TENGAH (PEKANBARU, BATAM DAN PADANG) Nurul Ardiani; Amir Hasan; Hardi Hardi
Jurnal Ekonomi Vol 23, No 4 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study was conducted to see the effect of time budget pressure and theindependence of the audit fee and the impact on audit quality. The object understudy is a Public Accounting Firm (KAP) Central Sumatera consisting ofPekanbaru, Batam and Padang.Testing is done with path analysis. Prior to the tests, conducted prior test dataquality (reliability and validity), test data normality and linearity test. Theseresults indicate that 1) Time budget pressure has no direct effect on audit quality,2) Audit fees have no direct influence on the quality of audit, 3) Independenceeffect on audit quality, 4) Time budget pressure effect on the independence, 5)Audit fees influential to independence, 6) Time budget pressure effect on auditquality, mediated by independence, 7) Audit fees affect the quality of the auditmediated by independence.

PENGARUH UKURAN PERUSAHAAN KLIEN, PERGANTIAN MANAJEMEN, KEPEMILIKAN INSTITUSIONAL, RENTABILITAS DAN KOMPLEKSITAS PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016) Widy Ayu Ocktaviany; Hardi Hardi; Rheny Afriana Hanif
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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This study aims to examine the effect of client’s size, change in management, institutional ownership, rentability and company’s complexity on auditor switching. This quantitave research used secondary data of companies listed in Indonesia Stock Exchange in 2011-2016. The analytical technique that is used to perform the hypothesis testing in purposive sampling with some criterias, therefore, the number of samples obtained were 117 samples from 19 companies. The data was analyzed using logistic regression method by SPSS (Statistical Product and Service Solution) version 25. The result of this study indicated that client’s size, change in management, and company’s complexity influence the auditor switching in the companies, while the institutional ownership and rentability don’t influence the auditor switching in the companies. The amount of coefficient determination (r2 ) of the influence of client’s size, change in management, institutional ownership, rentability, and company’s complexity on auditor switching was 68,8% meanwhile, the 31,2% left is probably influenced by the other variables which are not included in this study.Keywords: auditor switching, client’s size, change in management, institutional ownership, rentability, company’s complexity

PENGARUH GENDER, PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, KEAHLIAN AUDITOR DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT (Studi Empiris pada Perwakilan BPKP Provinsi Riau) Indriarta Hidayatunissa; Hardi Hardi; 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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This research aims to determine the effect of gender, auditor experience, task complexity, auditor expertise and compliance pressure on audit judgment at BPKP Riau Province. The data collection of this research was using questionnaire method that distributed to 98 auditors working at BPKP Riau Province. The numbers of auditors who became research sample were 70 auditors. Data analysis techniques used in this research was multiple linear regression analysis using SPSS 20 as data processing software program. The result of this research show that there is a significant relationship among gender, auditor experience, task complexity, auditor expertise and compliance pressure on audit judgment. The coefficient of determination (R²) shows that gender, auditor experience, task complexity, auditor expertise and compliance pressure simultaneously giving effect on audit judgment amounted to 72%. While the remaining 28% is influenced by other independent variable that are not observed in this research.Keywords : Gender, Auditor Experience, Task Complexity, Auditor Expertise and Compliance Pressure, Audit Judgment

PENGARUH OPINI AUDIT, GOING CONCERN, DAN PROFITABILITAS PERUSAHAAN PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Widya Elisa; Hardi Hardi; Ilham Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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To produce reliable financial reports, the client company is required toconduct audit rotation. The obligation of auditor rotation in Indonesia isregulated by the Indonesian government in the Regulation of the Minister ofFinance of the Republic of Indonesia Number 17 / PMK.01 / 2008 concerning"Public Accountant Services". The purpose of this study was to determine theeffect of audit opinion, going concern, and company profitability on auditorswitching with financial distress as a moderating variable in manufacturingcompanies listed on the IDX. The samples in the study were 25 companiesconducted by purposive sampling technique. The research method used isdescriptive analysis method using logistic regression analysis and data analysisused, namely the Moderated Regression Analysis (MRA) test. The results obtainedby the audit opinion, company profitability and financial distress has a partiallysignificant effect on auditor switching. But the going concern variable does not aeffect partially significant effect on auditor switching, and the moderatingfinancial distress variable is able to moderate audit opinion and companyprofitability on auditor switching, but the moderating financial distress variable isnot able to moderate the going concern towards the auditor switching.Keywords : audit opinion, going concern, company profitability, financialdistress, auditor switching.

PENGARUH ORIENTASI ETIKA RELATIVISME, INTENSITAS MORAL, KOMITMEN ORGANISASI, SIFAT MACHIAVELLIAN DAN TINGKAT KESERIUSAN KECURANGAN TERHADAP INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (Studi Empiris Pada OPD Kabupaten Rokan Hilir) Arisna Rahmadani; Hardi Hardi; Meilda Wiguna
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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This reseacrh was conducted on employees OPD Rokan Hilir. This reseacrh is the quantitative research. The type of data used in this reseacrh is the primary data. And then, in data collections sampling was conducted with a purposive sampling method with 108 employees who working in OPD Rokan Hilir as respondents. Analyzed using multiple regression with SPSS version 20. This reseacrh aimed to know the influence of the Relativism Ethical Orientation, Moral Intensity, Organizational Commitment, Machiavellian and seriousness of wrongdoing.to the Intention to carry out an Internal Whistleblowing. The main Problem that researcher descriptions are as follows: to see how many significant effect between the independent variable to the dependent variable. The result of the research showed that the Relativism Etchical Orientation have influence to the intention to carry out an Internal Whistleblowing, moral intensity have influence to the intention to carry out an Internal Whistleblowing, Organizational Commitment have influence to the intention to carry out an Internal Whistleblowing, Machiavellian have influence to the intention to carry out an Internal Whistleblowing and seriousness of wrongdoing.have influence to the intention to carry out an Internal Whistleblowing. So that all hypotheses presented in this research received.Keywords : Internal Whistleblowing, Relativism Etchical Orientation, Moral Intensity, Organizational Commitment, Machiavellian and seriousness of wrongdoing.

PENGARUH AUDITOR INTERNAL PEMERINTAH, SISTEM PENGENDALIAN INTERNAL DAN MORALITAS APARAT TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada SKPD Kota Medan Wahid Qadri Damanik; Hardi Hardi; Pipin Kurnia
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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Study this aims to examine the effect of internal government auditor, internal control system and apparatus morality on the tendency of accounting fraud in Medan SKPD. The sample use were 56 respondens. The type of data used is primary data by using questionaire method of data collection. The method of data analysis used in this study is purposive sampling with the help of software SPSS version 20.0. The result showed that : internal government auditor, internal control system and work and apparatus morality has significant influence on the tendency of accounting fraud.Keywords :Internal government auditor, internal control system,apparatus moralitiy, tendency accounting fraud.

Co-Authors Afifah Izzatil afred suci, afred Al Azhar L Alfiati Idris Amelia Bettry Fermana Amin Surahman Amir Hasan Andreas Andreas Apandi1 Irpan Ari Wibowo Arisna Rahmadani Azhari S Azhari S Aznuriyandi Aznuriyandi Debora Ully Natalia Rumajar Dwi Rafika Rani Edfan Darlis Efferida Septa Bella Eka Hariyani Elfi Ilham Fajrina Nurul Farid Hamdi Febita Agustina Ndruru Fitr Yani Ilham Elfi Indriani Dwie Riefni Indriarta Hidayatunissa Inova Fitri Siregar, Inova Fitri Intan Fradila Ketut Tirtayasa Lia Edli Syaravina M. Rasuli Meilda Meilda Meilda Wiguna Mela, Nanda Fito Mutiara adhilla Damanik Nadiah Ocvinitha Rahman Nining Sudiar Nofrizal Nofrizal nurhayani lubis Nurhayani Lubis Nurul Ardiani Pipin Kurnia Rheny Afriana Hanif Rizka Wahyuni Siregar Rudi Syaf Putra Salsabila Nadia Sri Maryanti SRI RAHAYU Volta Diyanto Wahid Qadri Damanik Widy Ayu Ocktaviany Widya Elisa Yessi Mutia Basri Zalfi M Harry Raudho

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