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All Journal International Research Journal of Business Studies (E-Journal) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Comsep : Jurnal Pengabdian Kepada Masyarakat
Desrir Miftah
State Islamic University Of Sultan Syarif Kasim Riau, Faculty Of Economics And Sosial Sciences, Department Of Accounting, Pekanbaru, Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH LOCUS OF CONTROL, BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR Dinda Ilmatiara; Mulia Sosiady; Desrir Miftah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.1.3.510-522

Abstract

Public trust in auditors or audit firm as an independent party authorized to audit financial statements is very high. Auditors who can improve their performance are believed to be capable of becoming qualified auditors and capable of producing high quality products. This study aims to analyze the effect of locus of control, organizational culture, organizational commitment, and audit structure on auditor performance. The population in this study were all auditors at the level of partners, managers, seniors, and juniors as well as staff auditors at the Public Accounting Firm in Pekanbaru. The sampling technique used purposive sampling. The technique of collecting data using a questionnaire. This study was tested with multiple regression analysis using the SPSS 23 program. The results showed that locus of control, organizational culture, organizational commitment, and audit structure had an effect on auditor performance.
PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Azlin Shakila Putri; Desrir Miftah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.259-277

Abstract

The objective of this study is to analyze the influence of intellectual capital, leverage, profitability and liquidity on firm value. Firm value is measured by price to book value (PBV), leverage is measured by debt to equity ratio (DER), profitability by return on equity (ROE) and liquidity by current ratio (CR). This research method is a quantitative research with sampling using a purpose sampling technique based on predetermined characteristics as many as 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The type of data used is secondary data and the analytical method used is panel data regression using Eviews. The results show that intellectual capital, leverage, profitability have a significant effect on firm value. However, liquidity has no effect on firm value.
Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems Desrir Miftah; Julina Julina
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 13, No 2 (2020): August-November 2020
Publisher : Universitas Prasetiya Mulya

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Abstract

This study attempt to determine the direct effect of innovation on company performance and its indirect effect through Management Accounting Information Systems (MAIS) as an mediating/intervening variable. Samples were managers in the manufacturing industry that produces Crude Palm Oil (CPO) operating in Riau Province. Data collected through questionnaires and processed using SEM-PLS. The results found that innovation affects firm performance. Management Accounting Information Systems mediates the effect of innovation and firm performance. Research on MAIS as intervening variable in the palm oil industry was first carried out especially in Indonesia. Innovations made by company through a good Management Accounting Information System will improve the performance of CPO producing company.Keywords: Company performance, Innovation, Management accouting information systems.* Departement of Accounting, State Islamic University of Sultan Syarif Kasim Riau Jalan HR. Soebrantas Km. 15 No. 155, Panam, Kec. Tampan, Kota Pekanbaru, Riau, 28293  https://doi.org/10.21632/irjbs.13.2.189-200
Pelatihan Pembuatan Pupuk Organik pada Kelompok Masyarakat Kepenghuluan Bagan Sinembah Timur Andi Irfan; Dessyka Febria; Desrir Miftah; Indrawati Indrawati; Febri Rahmi
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.494 KB) | DOI: 10.54951/comsep.v2i3.162

Abstract

Community service aims to introduce and train community groups to be able to make organic fertilizer using household waste. This training was carried out at the Bagan Sinembah Timur Community Group (Pokmas). Pokmas were formed by the Kepenghuluan to advance the people's economy. Introduction and training on how the community uses household waste that no longer has economic value to turn it into organic fertilizer. This training is expected to reduce the community's dependence on inorganic fertilizers. Training on Making Organic Fertilizer in thet Bagan Sinembah Timur Community Group using participatory learning methods. In its implementation, the Bagan Sinembah Timur Kepenghuluan Community Group was very enthusiastic in participating in this training to become organic fertilizer, after the training they were immediately able to practice making fertilizer independently. The organic fertilizer produced will help the community to further increase agricultural yields and can help farmers in the scarcity of fertilizers.
Co-Authors Andi Irfan Azlin Shakila Putri Dessyka Febria Dinda Ilmatiara Febri Rahmi Indrawati Indrawati Julina Julina Mulia Sosiady