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DETERMINAN TIMELINESS PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH PROVINSI Verawaty Verawaty; Ade Kemala Jaya; Megawati Megawati
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7035

Abstract

Abstrak: Determinan Timeliness Penetapan Anggaran Pendapatan dan Belanja Daerah Pemerintah Provinsi. Timeliness (ketepatan waktu) penetapan APBD merupakan hal penting dalam pengelolaan keuangan provinsi. Penelitian ini bertujuan untuk menganalisis apakah apakah ukuran pemerintah daerah, latar belakang, umur kepala daerah, ukuran DPRD, komposisi DPRD, liquidity, leverage, opini audit BPK menjadi determinan ketepatan waktu penetapan APBD pemerintah provinsi di Indonesia. Sampel penelitian ini adalah 19 pemerintah provinsi tahun 2014. Penelitian ini menggunakan model regresi logistik. Hasil penelitian menunjukkan opini audit BPK RI yang memiliki pengaruh positif terhadap ketepatan waktu penetapan APBD. Abstract: Determinant of Provincial Government Budget Timeliness Determination. Timeliness of APBD is crucial in the management of provincial finances. The research examined the effect of government size, educational background of executive, executive age, parliament size, parliament composition, liquidity, leverage and auditor's opinion Indonesia Supreme Audit Board (BPK RI) as the determinants to the timeliness of APBD in Indonesia. The samples were 19 local governments in the provincial level for the year of 2014. This study used a binary logistic regression  model. The results show audit opinion BPK RI has significant influences on the timeliness of APBD.
IMPLIKASI LIKUIDITAS PERUSAHAAN BAGI OPINION SHOPPING Verawaty Verawaty; Ade Kemala Jaya; Restu Pratiwi
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9033

Abstract

Abstrak: Implikasi Likuiditas Perusahaan bagi Opinion Shopping. Penelitian ini menguji pengaruh opinion shopping terhadap biaya audit abnormal, likuiditas, profitabilitas, dan lamanya perikatan audit. Penelitian ini menggunakan metode regresi logistic terhadap 40 perusahaan terbuka sektor manufaktur di Indonesia. Hasil analisis mununjukkan bahwa perusahaan mengalami kendala jika kurang likuid karena tidak dapat memenuhi kompensasi bagi stakeholder kreditur. Hal ini diyakini memperkuat probabilitas manajemen untuk melakukan opinion shopping demi mendapat opini wajar tanpa pengecualian. Oleh karena itu, akuntan profesional harus memegang teguh kode etik profesi untuk menjaga integritas dengan mengeluarkan opini sesuai kondisi yang sebenarnya. Abstract: The Implication of Company Liquidation for Opinion Shopping. This study examines the effect of opinion shopping on abnormal audit costs, liquidity, profitability, and length of the audit engagement. This study uses logistic regression method for 40 open companies in the Indonesia manufacturing sector. The results of the analysis indicate that the companies have a problem if it is less liquid because cannot fulfill compensation for creditor stakeholders. These are believed to strengthen the probability of management to conduct opinion shopping in order to get unqualified opinion. Therefore, the professional accountants must uphold the professional code of ethics by issuing opinions according to actual conditions.
Pengaruh Resiko Kredit, Likuiditas, Efisiensi Operasional dan Tingkat Ekonomi Makro Ekonomi Terhadap Kinerja Bank Pembangunan Daerah di Pulau Sumatera Verawaty Verawaty; Ade Kemala Jaya; Yolanda Widiati
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.139

Abstract

The purpose of this study was to obtain the empirical evidence about the effect of credit risk, liquidity, operational efficiency and the macro-economic level to the the performance of regional development banks. This study population was eight Regional Development Banks in Sumatera Island during 2011-2014. Analysis technique used is multiple linear regression. The results showed simultaneously, all the independent variables affected the dependent variable. Partially, only credit risk and efficiency negatively affected the performance of the bank. Liquidity and macro-economic level did not have positive influence on the bank's performance. Keywords: the performance of banks, credit risk, liquidity, operational efficiency and macro-economic level
Klinik Pengurusan Hak Cipta dan Hak Merek untuk Dosen dan Mahasiswa Universitas Bina Darma Ferry Kurniawan; Rasmila Rasmila; Rolia Wahasusmiah; Deni Erlansyah; Rahmat Novrianda Dasmen; Heri Suroyo; Taqrim Ibadi; Ade Kemala Jaya; Oktaviana Karunia Ilahi; Fauzan Azhiman
Pelita Masyarakat Vol 3, No 2 (2022): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v3i2.6785

Abstract

Intellectual Property Rights (IPR) is one of the things that must be owned by lecturers and students to acknowledge their creations. There are many parts to IPR, as an initial recognition of works, Lecturers and Students at least have Copyright and Brand Rights. This also applies to Bina Darma University, which has a work program to improve IPR from Lecturers and Students through the Directorate of Innovation and Business Incubator (DIIB). Therefore, Community Service (PkM) activities in which the team is a member of DIIB carry out IPR management clinics by introducing Copyright and Brand Rights to Bina Darma University Lecturers and Students. By the Direct Action method, the PkM Team accompanies Participants and directs them to register an account for the Management of Copyright and Brand Rights. As for the 51 participants who attended the clinic, there were 60.8% lecturers and 39.2% students. In addition, it is recorded that 68.6% of all Participants do not have IPR, both Copyright and Brand Rights. During the PkM activity, participants are welcome to ask questions and discuss during direct practice for the submission of Copyright or Brand Rights. From the results of the PkM activities that have been carried out, it was found that 100% of the Participants already have an account for managing Copyright and Brand Rights and 85% have tried to apply for Copyright and also Brand Rights.