Garuda - Garba Rujukan Digital

UPAYA PENGEMBANGAN TAMAN MONYET SEBAGAI ASSET PEMERINTAH BANDAR LAMPUNG Ramadhaniyah, Rieka; Herlina, Herlina
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 7 No. 1 (2017): Maret 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The purpose of this research is to contribute in the efforts to attract domestic and foreign tourists to visit the monkey park forest of considerable potential as a tourist attraction, create jobs and reduce theunemployment rate in the area. Raising revenue Lampung Bandar Lampung city government especially 23 in the tourism sector. Population in Bandar Lampung penenlitian is a community with a sample of 400 respondents.Hypothesis 1, 4, 5, 6 and 7 are Ho accepted means all has no significant effect, while for hypothesis 2 and 3 is Ha accepted means all there is significant influence. result the coefficient of determination R Square of 0.014 or 14%, this indicates that that variable aspects of tourism development (X2) is affected by the tourism development concept variables (X1) while the remaining 81.6% influenced by other factors. this suggests that government asset variable Bandar Lampung (Y2) is affected by the tourism development concept variables (X2) and tourism development efforts (Y1) with a percentage value obtained was 54.9% while the remaining 36.1% influenced by other factors in addition to the variable aspects - aspects of tourism development (X2) and tourism development efforts (Y1).

Faktor-Faktor Keuangan Yang Memengaruhi Manajemn Laba Anita Wijaya Ningsih; Rieka Ramadhaniyah; Nolita Yeni Siregar; Reva Meiliana; Dedi Putra
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i2.2149

This study aims to examine financial factors such as profitability, leverage, firm size and book tax difference on earnings management. The samples used were 61 samples of manufacturing companies obtained for 3 years from 2017-2019 by purposive sampling method. The data analysis technique used is multiple linear regression analysis. This research has succeeded in proving that the difference between book tax and profitability has an effect on earnings management; Meanwhile, Leverage and firm size have no effect on earnings management.

Pengaruh Undang-Undang Akuntan Publik terhadap Minat Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus IIB Darmajaya) Reva Meiliana; Rieka Ramadhaniyah
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

The purpose of this research is to examine the effect of Public Accountant according to Undang-Undang number 5 year 2011 about the regulation of Public Accountant in Indonesia towards the interest of Accounting students to become Public Accountant. The objects of this study are Accounting Students have graduated in Auditing in IIB Darmajaya. Kuesionaer that can be used to study as many as 184 pieces or can be said to be a response rate of 62%. Furthermore, the primary data that has been collected is processed and analyzed by using descriptive statistical analysis. Testing hypotheses were tested by using linear regression. The results showed empirical evidence that the Public Accounting Law have affected the interest became public accountant.

THE EFFECT OF PROFIT MANAGEMENT AND CORPORATE GOVERNANCE TOWARDS FINANCIAL STATEMENT FRAUD Safira Novriana Yasmin Safira Novriana Yasmin; Rieka Ramadhaniyah
JURNAL AL-IQTISHAD Vol 16, No 2 (2020): AKUNTABILITAS DAN KINERJA ENTITAS
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v16i2.11447

The purpose of this study was to obtain empirical evidence regarding the effect of Profit Management and Corporate Governance towards Financial Statement Fraud of registered transportation companies on the Indonesia Stock Exchange in 2016-2018. The population of this study was the registered transportation companies on the Indonesia Stock Exchange (BEI) in 2016-2018. The technique of selecting samples was purposive sampling. Therefore, the sample was 22 transportation companies. The analytical method used logistic regression method. The results of this study proved that profit management, institutional ownership, managerial ownership, size of the commissioner's board, independent commissioners, and Big-4 Accounting Firms did not affect on financial statement fraud. Furthermore, the Audit Committee affected on financial report fraud.

NEW NORMAL COVID-19: REAKSI PASAR MODAL? Nolita Yeni Siregar; Karisma Pramesthi Anggraini; Reva Meiliana; Rieka Ramadhaniyah
JURNAL RISET TERAPAN AKUNTANSI Vol. 6 No. 1 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.6555570

Penelitian ini bertujuan untuk mengetahui reaksi pasar modal sebelum dan sesudah diberlakukannya new normal di masa pandemi COVID-19, dihitung dengan menggunakan tiga variabel yaitu abnormal return, aktivitas volume perdagangan dan security Return variiability. Sampel yang digunakan meliputi saham perusahaan keuangan yang terdaftar di Bursa Efek Indonesia sejak Mei 2020 hingga Juni 2020. Penggunaan sampel dipilih dengan menggunakan metode purposive sampling. Periode survei adalah 10 hari sebelum dan 10 hari setelahnya. Hasil pengujian membuktikan terdapat disimilaritas yang signifikan pada dua variable yaitu abnormal return dan fluktuasi return surat berharga. Namun, variabel trading volume activity tidak memiliki perbedaan yang signifikan. Kata Kunci: New Normal, reaksi pasar, event study, abnormal return, trading volume activity, security return variability.

ANALISIS PENGENDALIAN PERSEDIAAN OBAT-OBATAN PADA PUSAT KESEHATAN MASYARAKAT (PUSKESMAS) DI KOTA BANDAR LAMPUNG Rieka Ramadhaniyah
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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

Inventory control of medicine was analyzed by two methods, the first one related to theinternal control of data analysis used in this research is descriptive qualitative field research throughobservations and interviews and distributed questionnaires for the supervision and control ofmedicine supply. And The othe one for calculate the minimum inventory levels using EconomicOrder Quantity (EOQ) and Reorder Point (ROP). By calculation using the method it can be seen theamount of medicine money must be provided in order to avoid gaps stock.The results of the study are the internal control medicine supply has been effectivealthough there are still some shortcomings. Based on the EOQ calculation shows that from theexample of calculation with EOQ method with some medicine samples can be concluded that thecalculation of medicine supplies must be calculated carefully so that the vacancy does not occur sothat the medicine remains available medicine supply.

UPAYA PENGEMBANGAN TAMAN MONYET SEBAGAI ASSET PEMERINTAH BANDAR LAMPUNG Rieka Ramadhaniyah; Herlina Herlina
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 7 No. 1 (2017): Maret 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v7i1.335

The purpose of this research is to contribute in the efforts to attract domestic and foreign tourists to visit the monkey park forest of considerable potential as a tourist attraction, create jobs and reduce theunemployment rate in the area. Raising revenue Lampung Bandar Lampung city government especially 23 in the tourism sector. Population in Bandar Lampung penenlitian is a community with a sample of 400 respondents.Hypothesis 1, 4, 5, 6 and 7 are Ho accepted means all has no significant effect, while for hypothesis 2 and 3 is Ha accepted means all there is significant influence. result the coefficient of determination R Square of 0.014 or 14%, this indicates that that variable aspects of tourism development (X2) is affected by the tourism development concept variables (X1) while the remaining 81.6% influenced by other factors. this suggests that government asset variable Bandar Lampung (Y2) is affected by the tourism development concept variables (X2) and tourism development efforts (Y1) with a percentage value obtained was 54.9% while the remaining 36.1% influenced by other factors in addition to the variable aspects - aspects of tourism development (X2) and tourism development efforts (Y1).

THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS, PROFESSIONAL COMITMENT, TENURE OF PUBLIC ACCOUNTANT FIRM, AND COMPETITION BETWEEN PUBLIC ACCOUNTING FIRMS AND AUDIT FEE ON THE INDEPENDENCE OF PUBLIC ACCOUNTING FIRMS Yoga Saputra; Rahmi Aulia; Rieka Ramadhaniyah; Adinda Choirul Ummah
Prosiding International conference on Information Technology and Business (ICITB) 2020: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 6
Publisher : Proceeding International Conference on Information Technology and Business

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

The purpose of this study was to obtain empirical evidence about the effect of the audit committee effectiveness, professional commitment, tenure of public accounting firms, and competition between public accounting firms and audit fees on the independence of public accounting firms. The case study was on Public Accounting Firm in Southern Sumatra. This study used primary data with a distributed questionnaire to public accounting firms in Southern Sumatra. The questionnaire was also completed with simple and clear filling instructions to help respondents complete the questionnaire. The result of this study found that the effectiveness of the audit committee, professional commitment, tenure of public accounting firms, and audit fees had a significant effect on the independence of the public accounting firm in Southern Sumatra. Meanwhile, the competition among public accounting firms did not have a significant effect on the independence of public accounting firms.Keyword: Audit Committee Effectiveness, Professional Commitment, Tenure of Public Accounting Firms, Competition Between Public Accounting Firms, Audit Fees, Independence of Public Accounting Firms

The Impact of Business Risks on the Quality of the Audit Process Rieka Ramadhaniyah; Anik Irawati; Nolita Yeni Siregar; Reva Meiliana
Prosiding International conference on Information Technology and Business (ICITB) 2020: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 6
Publisher : Proceeding International Conference on Information Technology and Business

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

The purpose of this study was to explain the effect of business risk on the quality of the auditing process from the perspective of auditors. The collecting data used a questionnaire distributed to several auditors in the public accounting firm. The population in this study was external auditors who worked in several public accounting firms with the sample selection using purposive sampling. The questionnaires distributed were as many as questionnaires, but there were only 42 returned questionnaires. The analysis technique used multiple linear regression. The result of this study showed that systematic risk was proxied by the litigation ratio which affected the quality of the audit process, the effect of environmental risk was proxied by the sanctions received by KAP affected the quality of the audit process. Furthermore, work risk was proxied by audit risk on the quality of the audit process.Keyword: Business Risk, Quality Audit Process

PENGARUH KUALITAS SDM DAN SISTEM AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA Rieka Ramadhaniyah; Ridho Muhamat Arif
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4: Juli 2022
Publisher : Bajang Institute

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

This study aims to determine the effect of the quality of human resources and accounting systems on village financial management accountability. Respondents for this research were the Rajabasa Lama 1 Village and Apparatus Organization, Labuhan Ratu, East Lampung. sample data collection was taken based on non-probability sampling with a purposive sampling system. The results of the quality of human resources have a significant effect on village financial accountability. Village apparatus has a significant effect on village financial accountability. The village accounting system has a significant effect on village financial accountability.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search