NAASPublishing
Not a member yet
108 research outputs found
Sort by
Pengaruh Kesehatan dan Keselamatan Kerja terhadap Produktivitas Kerja Karyawan Bagian Teknisi PT. MADAS Elektrikal Kontraktor Tembilahan
Full text linkThis research was conducted with the aim of determining the influence of occupational health and safety variables on the work productivity of technician employees PT. MADAS Elektrikal Kontraktor Tembilahan. This type of research uses quantitative research methods with a population of 42 technician employees. This research used technician employees of PT. MADAS Elektrikal Kontraktor Tembilahan as research object. The sampling methods used a saturated sample of 42 respondents and used simple linear regression analysis for data processing. Based on the results of research conducted, it shows that occupational health and safety variables have a positive and significant effect on the work productivity of technician employees PT. MADAS Elektrikal Kontraktor Tembilahan
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Indonesia Tahun 2020-2022: The Effect of Audit Fees, Audit Tenure, Audit Rotation and Auditor Reputation on Audit Quality in Miscellaneous Industry Sector Manufacturing Companies Listed in Indonesia in 2020-2022
No full textThis research is a quantitative study that aims to determine how the effect of audit fees, audit tenure, audit rotation and auditor reputation on audit quality in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study used secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses spss ver 27. While the data processing method used is logistic regression analysis. The results of partial hypothesis research show that the audit fee variable, Audit Tenure and audit rotation have a significant effect on audit quality. Meanwhile, the auditor reputation variable has no significant effect on audit quality. The result of the coefficient of determination (Nagelkerke R Square) is 0.752, this indicates that the contribution of all independent variables in explaining the dependent variable is 75%
Pengauditan 1 : Teori dan Praktik
No full textPengauditan 1 ini dirancang untuk memberikan pemahaman dasar terkait konsep, prinsip, dan proses audit, yang sangat penting bagi para mahasiswa akuntansi dan praktisi di bidang auditing. Buku ini mencakup berbagai topik fundamental seperti definisi audit, jenis-jenis audit, standar audit, serta peran dan tanggung jawab auditor. Selain itu, materi ini juga membahas langkah-langkah dalam perencanaan audit, pengumpulan bukti audit, hingga pelaporan hasil audit. Melalui pendekatan teoritis dan studi kasus, buku ini bertujuan untuk membekali pembaca dengan kemampuan analitis dan kritis yang dibutuhkan dalam praktik pengauditan. Diharapkan buku ini dapat membantu meningkatkan pemahaman serta keterampilan teknis dalam menjalankan tugas audit yang profesional dan etis
Kinerja Auditor Kantor Inspektorat Kabupaten Kampar: Pengaruh Independensi, Profesionalisme, Gaya Kepemimpinan, Komitmen Organisasi, dan Pemahaman Good Governance : Auditor performance in the Kampar District Inspectorate: Influence of Independence, Professionalism, Leadership Style, Organizational Commitment and Understanding of Good Governance
No full textA frequent problem in the era of globalization is the increase in corruption, nepotism, and collusion affecting the people of the world. This is shown by the many findings of BPK examinations of weaknesses in the government's internal control system. In this case, the role of the government's internal auditor is expected to create an effective and sustainable control system. This study aims to determine the partial and simultaneous influence between independence, professionalism, leadership style, organizational commitment, and understanding of good governance on auditor performance at the Kampar District Inspectorate Office. This research is a quantitative research. The population and sample in this study are all auditors and district inspectorate ppupd. Kampar as many as 44 people. The data collection technique used is through questionnaires. The analytical technique used in this study is descriptive statistical analysis. The instrument is tested using validity tests, reliability tests, and normality tests. The data analysis technique used is multiple linear regression analysis. The results showed that understanding good governance has a positive effect on auditor performance. While independence, professionalism, leadership style, and organizational commitment negatively affect auditor performance
Opini Audit Going Concern : Pengaruh Kualitas Audit, Audit Tenure, Kompleksitas Operasi, Likuiditas, Disclosure, dan Leverage pada Perusahaan yang Terdaftar di Indonesia Tahun 2020-2022: Going Concern Audit Opinion: The Effect of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Companies Listed in Indonesia in 2020-2022.
No full textThe objective of this study is to analyze the impact of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Going Concern Audit Opinions on the Indonesia Stock Exchange from 2020 to 2023. A sample of 39 observations from 13 manufacturing companies was selected using purposive sampling method. Logistic regression analysis was conducted to analyze the data, with support from SPSS 25 software. The study found that Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage significantly influence Going Concern Audit Opinions in Manufacturing companies on the Indonesia Stock Exchange. However, the Liquidity variable did not show a significant effect. The study shows that the independent variables examined can account for 73% of the variation in Going Concern Audit Opinions, as indicated by a Nagelkerke R Square value of 0.730 or 73%. The remaining 27% is explained by factors outside of this research model. These findings offer valuable insights for stakeholders, such as regulators, auditors, and investors, about the factors that affect Going Concern Audit Opinions, particularly in the Manufacturing sector of the Indonesia Stock Exchange. This study recommends paying attention to aspects of Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage in the audit process to anticipate and respond to potential problems with the sustainability of company operations. The language has been made more objective and formal, and the unnecessary phrase 'This study also suggests' has been removed. Additionally, the translation source has been mentioned to ensure transparency
Pelatihan Penyusunan Pembukuan Sederhana bagi Wirausaha Muda di Kota Pekanbaru: Sebuah Upaya Meningkatkan Literasi Keuangan Usaha Kecil
Full text linkGood financial management is one of the important factors in the success of a business. However, many young entrepreneurs in Pekanbaru City face obstacles in preparing simple bookkeeping. This community service activity aims to provide training to young entrepreneurs on how to prepare simple bookkeeping, so that they can manage business finances more effectively and efficiently. The training includes basic accounting theory, practice of making simple financial reports, and the use of supporting technology. The results of the training showed an increase in participants' understanding of the importance of simple bookkeeping and their ability to prepare financial reports
Ruang Lingkup Asset And Liabillity Management (ALMA)
Full text linkAn asset management system cannot do without liability management. These two systems are like two sides of a coin, connected to each other. The reason is that most sources of bank assets are obtained from deposits, even though the bank has its own capital, its liabilities are more profitable than its own capital. Therefore, the development of assets is influenced by the increase in liabilities. Judging from the composition of the bank's balance sheet, the left side is the assets owned, and the right side is the liabilities to stakeholders. To balance these two aspects, banks need an effective and efficient management system. Therefore, banks implement ALMA (Asset Liability Management). This writing uses a type/approach method in the form of library research. ALMA is a series of actions and procedures designed to control financial positions. Asset and Liability Management is also to manage risks that may arise in daily business activities which are then specifically designed so that they can optimize income while limiting asset and liability risks by complying with monetary policy and bank supervision. The implementation of asset and liability management in banking institutions, both Islamic and conventional banks, must go through the stages of budget assessment, making income plans, assessing past investment performance, monitoring the distribution of bank assets and liabilities and implementing asset and liability strategies.
An asset management system cannot do without liability management. These two systems are like two sides of a coin, connected to each other. The reason is that most sources of bank assets are obtained from deposits, even though the bank has its own capital, its liabilities are more profitable than its own capital. Therefore, the development of assets is influenced by the increase in liabilities. Judging from the composition of the bank's balance sheet, the left side is the assets owned, and the right side is the liabilities to stakeholders. To balance these two aspects, banks need an effective and efficient management system. Therefore, banks implement ALMA (Asset Liability Management). This writing uses a type/approach method in the form of library research. ALMA is a series of actions and procedures designed to control financial positions. Asset and Liability Management is also to manage risks that may arise in daily business activities which are then specifically designed so that they can optimize income while limiting asset and liability risks by complying with monetary policy and bank supervision. The implementation of asset and liability management in banking institutions, both Islamic and conventional banks, must go through the stages of budget assessment, making income plans, assessing past investment performance, monitoring the distribution of bank assets and liabilities and implementing asset and liability strategies
The Influence of Theory of Planned Behavior and Technology Acceptance Models on Behavioral Intentions in Online Grocery Shopping in Pekanbaru City
Full text linkThis study was carried out to investigate the impact of integrating two theories on consumer behavior, namely the Theory of Planned Behavior (TPB) and Technology Acceptance Models (TAM), on the consumer behavior intention in online food shopping in the city of Pekanbaru. A descriptive quantitative method was employed in this research, utilizing purposive sampling techniques. The study involved 174 female respondents aged 18 and above, residing in the city of Pekanbaru, who had previously engaged in online food shopping. The analysis of data was performed utilizing the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The results indicated that both the perceived usefulness (PU) and perceived ease of use have a notable impact on attitude (ATT). Furthermore, behavioral intention was significantly influenced by attitude (ATT), subjective norm (SN), and perceived behavioral control (PBC). The originality of this study resides in combining the Theory of Planned Behavior (TPB) and Technology Acceptance Models (TAM) within the specific context of online food shopping in the city of Pekanbaru. This study is expected to contribute to the field of consumer behavior, especially the behavior of consumers in Pekanbaru regarding online food shopping
Audit Quality: The Impact of Auditor Competence, Independence, and Professionalism with Evidence Competence as Mediator
Full text linkOne of the problems that still occur in Indonesia today is the This study aims to determine the effect of competence, independence, and auditor professionalism on audit quality with competence evidence as an intervening variable. The population in this study were auditors who worked at the Public Accounting Firm in Pekanbaru. The number of samples in this study were 77 auditors. The sampling technique used is non-probability sampling, namely purposive sampling. Data collection was carried out by distributing questionnaires. Data analysis used is SEM (Structural Equation Modeling). The results showed that: (1) Auditor competence has no effect on audit quality, (2) Auditor competence has no effect on evidence competence, (3) Indepedence has no effect on audit quality, (4) Indepedence has no effect on evidence competence, (5) professionalism affects audit quality, (6) professionalism affects evidence competence, (7) Evidence competence affects audit quality, (8) Auditor competence has no effect on audit quality through evidence competence, (9) Auditor independence has no effect on audit quality through evidence competence, (10) Auditor professionalism has no effect on audit quality through evidence competence For the R² value shows the contribution of all exogenous variables in explaining the endogenous variables by 88%, the remaining 12% is explained by other variables. For the contribution of all exogenous variables in explaining the intervening variable of 76.7%, the remaining 23.3% is explained by other variables
Analisis Kinerja Keuangan Bank BNI Dan Bank Muamalat Sebelum Dan Selama Pandemi Covid-19
Full text linkThe coronavirus pandemic means the banking sector cannot freely distribute credit. This is due to the increasing risk of failure to pay creditors because the majority of people, both individuals and companies, tend to experience a decrease in income during the Corona virus pandemic. This research aims to compare differences in the performance developments of Bank BNI and Bank Muamalat in several months in the period before and during the Covid-19 pandemic. This research is quantitative research. The population and sample in this research are Bank Muamalat and Bank BNI which have annual financial reports and quarterly reports that have been officially published and the samples used are 26 samples in the 2017-2023 period. The data collection technique used is secondary data. The data analysis technique used is a parametric test, non-parametric analysis. The research results show that in terms of financial performance ratios ROA, LDR and BOPO, BNI bank has superior performance compared to Muamalat bank both before and during Covid-19. Different from the CAR ratio, Bank Muamalat has sufficient capital to accommodate the risk of loss better than Bank BNI. Furthermore, regarding the NPL ratio, both before and during Covid-19, Muamalat Bank had a higher risk of credit problems compared to BNI Bank