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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian Kesehatan Komunitas (Journal Of Community Health Service) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE) JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat)
Mela, Nanda Fito
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences Veterinary

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PENGARUH KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 Yanti, Febri; Kamaliah, Kamaliah; Mela, Nanda Fito
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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Abstract

The purpose of this study is to find out how the influence of Audit Committee Characteristics on Earnings Management in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014-2016. The population used for this research is all banking companies in Indonesia Stock Exchange with research period 2014-2016. Based on the consideration of the criteria specified, the sample is obtained as much as 39 banking companies. This study uses secondary data in the form of financial statements. The method of analysis used in this research is regression linier analysis. Based on the results of the research, the following conclusions are obtained: 1) The Size of Audit Committee has significant effect on Earnings Management where significancy value is 0,044 less than 0,05. 2)The Number of Audit Committees’ Meetings has significant effect on Earnings Management where significancy value is 0,026 less than 0,05. 3) The Independence of Audit Committee has no significant effect on Earnings Management where significancy value is 0,841 more than 0,05. and 4) Financial Expertise has no significant effect on Earnings Management where significancy value is 0,479 more than 0,05.Keywords : Size, Number of Meetings, Independence, Financial Expertise, Earnings Management, and Audit Committee
PENGARUH CLIENT IMPORTANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI KAP, TIME BUDGET PRESSURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Sektor Jasa Infrastruktur, Utilitas dan Transportasi Periode 2015-2017) Amalina, Carissa; M, Rasuli; Nanda, Mela Fito
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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Abstract

This study aims to examine how: 1) the influence of client importance onaudit qualiy 2) the influence of auditor switching on audit quality 3) the influenceof audit firm industry spesialization on audit quality 4) the influence of timebudget pressure on audit quality 5) the influence of firm size on audit quality. Thesample used in this study consisted of 69 samples of Jasa sector infrastructure,utilities, and transport companies listed on the Indonesia Stock Exchange during2015-2017. The sample in this study was taken using a purposive samplingmethod. Data analysis method uses multiple linear regression with the help of acomputer program, namely SPSS version 22.0. The results showed that: 1) ClientImportance has a positive effect on audit quality with a significant value of 0.039<0.05 2) Auditor Switching has no effect on audit quality with a significant valueof 0.510 >0.05 3) Audit Firm Industry Spesialization has a positive effect onsignificant value of 0.033 <0.05 4) Time Budget Pressure has a possitive effect onaudit quality with a significant value of 0.040 <0.05 5) Firm Size has no effect onaudit quality with a significant value of 0,909 <0.05.Keywords : Audit Quality, Client Importance, Auditor Switching, Audit FirmIndustry Spesialization, Time Budget Pressure, and Firm Size
PENGARUH KUALITAS INFORMASI AKUNTANSI, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP UTANG USAHA Agus Sri Wahyuni; Taufeni Taufik; Nanda Fito Mela
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 5 No 2 (2020): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This research is aimed to examine the effect of accounting information quality, company size and profitability on trade credit. The research sample was 39 companies in infrastructure, utility and transportation sectors listed in Indonesia Stock Exchange (IDX) during 2013-2016. The research was based on purposive sampling method. The total of data in this study were 156 companies. Data analysis used multiple regression test by using SPSS 21.0 version. The results of this research showed that accounting information quality has a significance level, therefore it can be explained that the quality of accounting information has a negative effect on trade payables. The results related to company size have a significance level, therefore it can be concluded that company size has an effect on trade payables. The results related to profitability have a significance level, therefore it can be concluded that company size has an effect on trade payables. Penelitian ini bertujuan untuk menguji kualitas informasi akuntansi ukuran perusahaan profitability terhadap utang usaha. Sampel penelitian adalah 39 perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia BEI Tahun 2013-2016. Penelitian ini berdasarkan metode purposive sampling. Total data dalam penelitian ini adalah 156 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan uji regresi berganda versi 21. Hasil penelitian menunjukan bahwa pengujian terkait kualitas informasi akuntansi memiliki tingkat signifikansi oleh karena itu dapat dijelaskan bahwa kualitas informasi akuntansi berpengaruh negatif terhadap utang usaha. Hasil pengujian terkait ukuran perusahaan memiliki tingkat signifikansi, oleh karena itu dapat disimpulkan ukuran perusahaan berpengaruh terhadap utang usaha. Hasil pengujian terkait profitabilitas memiliki tingkat signifikansi, oleh karena itu dapat disimpulkan ukuran perusahaan berpengaruh terhadap utang usaha.
PENGHINDARAN PAJAK DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA DIMODERASI OLEH MANAJEMEN LABA PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Putra Utama Andra; Satriawan R. Adri; Mela Fito Nanda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research will be conducted on financial services companies listed on the Indonesia Stock Exchange in 2014-2018. The purpose of this study was to determine the effect of related party transactions-receivable, party-related liability, institutional ownership, profitability on tax avoidance. And the effect of related party transactionsreceivables, related party transactions-liabilities and institutional ownership on tax avoidance with earnings management as the moderating variable. The population of this study were 39 financial service companies (excluding banking companies) listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was obtained by purposive sampling method, so that those who met the sample criteria were 31 companies. The method of data collection in this research is carried out by documentary methods, namely by studying, classifying, and analyzing secondary data in the form of independent auditor reports, financial reports, and other information related to the scope of this research. The analytical method used is multiple regression analysis. The conclusion of this research is that the profitability variable (X1) Related Party Transaction-Liability (X3) has no significant effect on tax avoidance. Variable Related Party Transaction-Receivable (X2) and institutional ownership (X4) have a significant effect on tax avoidance. Profitability variables (X1) and Related Party TransactionLiability (X3) after being moderated by earnings management are excluded from the equation because they do not affect tax avoidance. Variable Related Party TransactionReceivable (X2) and institutional ownership (X4) after being moderated by earnings management have a significant effect on tax avoidance. It can be seen that the coefficient of multiple determination (R²) is 0.674. This means that the profitability variable (X1), Related Party Transaction-Receivable (X2), Related Party Transaction-Liability (X3), institutional ownership (X4) after being moderated by earnings management affect tax avoidance by 67.40%. For this reason, it is recommended to add other variables to see the effect on tax avoidance such as the percentage of leverage, company size, board of commissioners and auditor reputation. The next researcher needs to consider separating by sector the sample of companies listed on the Indonesia Stock Exchange in order to get accurate results.Keywords: related party transactions-receivable, related party transactions-liabilities, institutional ownership, profitability and tax avoidance
FAKTOR FAKTOR PENYEBAB TERJADINYA KREDIT MACET UED-SP (USAHA EKONOMI DESA SIMPAN PINJAM) DI KECAMATAN SENTAJO RAYA Ningrum Agustia Widya; Azlina Nur; Mela Fito Nanda
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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Abstract

This research aims to test the influences: Internal factors, external factorsagainstnonperforming loans UED-SP (save the Village Economy Business loan) indistrict Sentajo Kingdom. The sample in this research totalled 63 Respondents. Method ofdetermination of the sample using the method of purposive sampling with certain criteria.Technique of data analysis in this study using multiple linear regression, t-Test and testthe assumptions of normality tests include classic, multikolonearitas, heteroskedastisitasand autocorrelation data management using program SPSS version 25.0 softwere.Fromthe test results indicates that the variable Internal factors (X 1) effect on bad credit (Y),variable external factors (X 2) effect on bad credit (Y)Keywords : Internal Factors, External Factors
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN ASIMETRI INFORMASI, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN SEBAGAI VARIABEL MODERASI (Studi Pada OPD Kabupaten Kampar dan Kota Pekanbaru) Cici Lestari; Raja Adri Setiawan Surya; Nanda Fito Mela
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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Abstract

This study aims to examine : 1) the effect of budgetary participation on budgetary slack, 2) the effect of budgetary participation on budgetary slack with information asymmetry as moderating variable, 3) the effect of budgetary participation on budgetary slack with organizational commitment as moderating variable, and 4) the effect of budgetary participation on budgetary slack with budget emphasis as moderating variables. The population in this study was 47 OPD KamparRegency and pekanbaru city. In this study, the sample used is the 132 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). The analytical tool used in this study was Ststistical Product and Service Solution (SPSS) version 22.0. The result of this research showed that : 1) budgetary participation significant effect on the budgetary slack with significant level of 0.000, 2) information asymmetry can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, 3) organizational commitment can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, and 4) budget emphasis can be moderate the effect of budgetary participation on budgetary slack with significant level of 0,001.Keyword : participation, asymmetry, commitment, emphasis and slack
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, ASIMETRI INFORMASI DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Sari Nofita Sari; Enni Savitri; Mela Fito Nanda
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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Abstract

This research aims to analyze the effect of managerial ownership onearnings management, the effect of institutional ownership on earningsmanagement, the effect of firm size on earnings management, the effect ofinformation asymmetry on earnings management and the effect of profitability onearnings management. The population use in this study is 132 manufacturingcompany listed in Indonesia Stock Exchnage in 2012-2016. while sample in thisresearch amount to 15 companies manufacturing. Sampling technique in thisresearch using purposive sampling technique and analysis teqhnique usingmultiple liniear regression The result of this research indicate that managerialownership and profitability influences on earnings management while theinstitutional ownership, information asymmetry has no effect on earningsmanagement.Keywords : GCG, Managerial Ownership, Institutional Ownership, Firm Size,Information Asymmetry, Profitability, Earnings Management.
Penapisan Tekanan Darah Tinggi Pada Masyarakat Kota Bangkinang Sebagai Upaya Pencegahan Penyakit Ginjal Kronis: Screening for High Blood Pressure in Bangkinang City Community As an Effort to Prevent Chronic Kidney Disease Fajri Marindra Siregar; Hendra Asputra; Nanda Fito Mela
Jurnal Pengabdian Kesehatan Komunitas Vol. 2 No. 1 (2022): Jurnal Pengabdian Kesehatan Komunitas
Publisher : STIKes Hang Tuah Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25311/jpkk.Vol2.Iss1.1215

Abstract

Penyakit ginjal kronis (PGK) merupakan masalah kesehatan dunia yang insidensi dan prevalensinya semakin meningkat dengan keluaran yang buruk dan biaya perawatan yang tinggi. Salah satu faktor risiko penyebab PGK adalah tekanan darah tinggi. Kegiatan pengabdian masyarakat ini bertujuan untuk melakukan penapisan tekanan darah tinggi pada masyarakat sebagai upaya pencegahan PGK. Penapisan dilakukan dengan melakukan pemeriksaan tekanan darah dan edukasi pada peserta yang terdeteksi memiliki tekanan darah tinggi. Kegiatan pengabdian ini dilaksanakan di Kota Bangkinang, Kabupaten Kampar, Provinsi Riau. Dari 100 orang masyarakat yang mengikuti kegiatan didapatkan sebanyak 19% memiliki tekanan darah normal, 33% prehipertensi, 23% hipertensi derajat 1 dan 25% hipertensi derajat 2. Tingginya angka kejadian tekanan darah tinggi yang ditemukan pada kegiatan penapisan ini menggambarkan urgensinya usaha kesehatan berbasis masyarakat sebagai upaya tindak lanjut pencegahan penyakit ginjal kronis dan penyakit lainnya yang lebih serius.  Abstract Chronic kidney disease (CKD) is a global health problem that incidence and prevalence increase with poor outcomes and high treatment costs. One of the risk factors for CKD is high blood pressure. This community service activity aims to screen the community for high blood pressure to prevent CKD. Screening is done by checking blood pressure and educating participants who are detected to have high blood pressure. This service activity is located in Bangkinang City, Kampar Regency, Riau Province. Of the 100 people who participated in the program, 19% had normal blood pressure, 33% had prehypertension, 23% had hypertension grade 1, and 25% had hypertension grade 2. The high incidence of high blood pressure in this screening activity illustrates the urgency of community-based health programs as a follow-up effort to prevent chronic kidney disease and other more severe diseases.
PENGARUH MODAL INTELEKTUAL DAN KEUNGGULAN BERSAING TERHADAP KINERJA KEUANGAN Purwanto Purwanto; Nanda Fito Mela
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.2.2.339-362

Abstract

This study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. By using the Public - Value Added Intellectual Coefficients (VAICTM) model, this study examines the relationship between the value-added efficiency (VAICTM) of the company's three main resources in the form of (capital used efficiency (CEE), human capital efficiency (HCE) and structure capital efficiency (SCE). )) competitive advantage to the company's financial performance as proxied through Return on Assets (ROA) and Return on Equity (ROE). Data were drawn from 72 manufacturing companies listed on the IDX in 2016-2018. The results show that Capital Employed Efficiency (CEE) affects the financial performance of ROA and ROE proxies, Human Capital Efficiency (HCE) does not affect the proxy performance of ROA but affects the proxy performance of ROE, Structural Capital Efficiency (SCE) affects the financial performance of ROA proxies. and ROE, the Value-added Intellectual Coefficient (VAICTM) does not affect the financial performance of ROA proxies, but it does affect the financial performance of ROE proxies, and Competitive Advantage (CA) has no effect on the financial performance of ROA and ROE proxies.
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, KOMPETENSI DAN RELIGIUSITAS TERHADAP KECURANGAN (FRAUD) APARATUR SIPIL NEGARA M. Haykal Daditullah Indrapraja; Restu Agusti; Nanda Fito Mela
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.2.2.166-183

Abstract

Fraud is a case that often occurs in various organizations. The goal of this research was to look into and assess organizational characteristics such as leadership style and organizational culture, as well as human factors such as organizational dedication and religiosity, in order to protect the State Civil Apparatus against fraud (ASN).The population in this study is the State Civil Apparatus (ASN) of the Riau Province Government as many as 15,455. Purposive sampling was utilized, with the requirements for ASN being in a post and working for more than two years. Questionnaires were collected by sending questionnaires directly and some were sending questionnaires in the form of a google form. A total of 104 civil servants participated in this study and 100 questionnaires were processed. The results of multiple regression analysis with the help of SPSS 27 show that organizational culture and competence have an effect on ASN fraud in the Riau Provincial Government. However, leadership style and religiosity have no effect on cheating. The results of this study have a contribution to the government in reducing the occurrence of fraud.
Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya Agri Putra Adibah Mufidah Hariswan Agus Sri Wahyuni Alfiati Silfi Amalina, Carissa Anugerah Rita Atika Zarefar Azlina Nur Cici Lestari Doddy Setiawan EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Fajri Marindra Siregar Febri Yanti Ferdy Putra Halimah Tun Sakdiah Hardi Hardi Hendra Asputra Ismail Feni Kamaliah Kamaliah, Kamaliah M, Rasuli M. Haykal Daditullah Indrapraja Mayla Khoiriyah Ningrum Agustia Widya Novegia Ferdini Nur DP Emrinaldi Nurbaity Cahya Nurmawati Nurmawati Pipin Kurnia Poppy Nurmayanti M Purwanto Purwanto Putra Utama Andra Raja Adri Satriawan Surya Raja Adri Setiawan Surya Restu Agusti Sari Nofita Sari Satriawan R. Adri Taufeni Taufik Tina Putriani Ulfa Afifah Vera Oktari Yani Zulvina Yesi Mutia Basri Zalfi M Harry Raudho Zarefar, Arumega