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All Journal Katalogis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Manajemen, Akuntansi, Ekonomi The Es Accounting and Finance Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Pengabdian Bukit Pengharapan
Riny, Riny
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KINERJA APARATUR PADA DINAS BINA MARGA PROVISI SULAWESI TENGAH Riny, Riny
Katalogis Vol 4, No 2 (2016)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.245 KB)

Abstract

Performance Analysis Apparatus At the Highways Department, Central Sulawesi Province". The purpose of this study was to determine the performance Apparatus At the Highways Department, Central Sulawesi Province. This type of research with qualitative approach derived from the results of in-depth interviews. The location of research in the Department of Highways Office of Central Sulawesi province. The informants of five (5) employees with data sources include primary data and secondary data and data collection through interviews, observation, and documentation. Analysis of the data by using interactive data analysis model. The results showed a good enough motivation obtained by the employees either through from the head or from among the employees motivate each other. Ability aspect, the employees are less well in understanding the task of making it less able to work optimally. And the opportunity aspect, the employees have not been uniformly given the flexibility in planning and carrying out its duties and responsibilities and be given the opportunity to participate in any implementation of the activities as well as training and education in the form of technical guidance to increase their capacity and experience.
FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DI PERUSAHAAN NON KEUANGAN Riny, Riny
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. 3 (2024): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v2i3.584

Abstract

Penelitian untuk meyakini dampak kualitas audit, leverage, profitabilitas, perencanaan pajak, sales growth terhadap manajemen laba. Penelitian ini merupakan penelitian bersifat deskriptif kuantitatif, dengan sampel kriteria khusus (purposive sampling), populasi 663, ditarik menjadi sampel 177 dari populasi. Metode pengujian menggunakan SmartPLS, uji konstruk. Hasil pengujian meyakini bahwa kualitas audit, leverage, profitabilitas, perencanaan pajak, sales growth tidak berpengaruh terhadap manajemen laba di perusahaan non keuangan.  
FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DI PERUSAHAAN MANUFAKTUR Riny, Riny
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 1 (2024): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i1.670

Abstract

This research to determine the impact of capital intensity ratio, size, leverage, independent commissioners, institutional ownership on tax management. This research is a quantitative descriptive studies, with a special criteria sample (purposive sampling), a population of 289, drawn as a sample of 62 companies from the population. The testing method uses SmartPLS, construct model. The test results believe that leverage have effect on tax management, capital intensity ratio; size, independent commissioners, institutional ownership have no effect on tax management in manufacturing companies.
PELATIHAN AKUNTANSI BERBASIS TEKNOLOGI SEBAGAI PEMBEKALAN MENGHADAPI DUNIA KERJA PADA SMK METHODIST TANJUNG MORAWA Tarihoran, Anita; Riny, Riny; Tarigan, Purnaya Sari; Loman, Devina
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.302

Abstract

Rapid technological developments require companies to be able to adapt and use technology to achieve effective and efficient results. The use of the latest technology is expected to improve the company's business prospects. One of the things to be achieved is the timely availability of information in financial reports. To support this, businesses or companies take advantage of the flexibility, features and process automation of accounting software. However, not many schools have introduced or included learning about accounting software into the curriculum. Accurate Software is accounting software that helps to record bookkeeping and makes it easier to manage financial data with the right level of calculation accuracy. SMK Methodist Tanjung Morawa is one of the educational units with a vocational school level which is expected to be ready to enter the labor market so that it is directly equipped with the vocational knowledge needed. Currently, they still use and record accounting manually in their learning process and until now there has been no introduction and use of accounting-based software. The aim of this training is to provide new skills in using accounting applications, namely the Accurate application, which supports their understanding while at school. This activity will be carried out for SMK Methodist Tanjung Morawa.
Pelatihan Pengoperasian Accurate Accounting di Industri 4.0 Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.; Sulia, Sulia; Riny, Riny; Loman, Devina
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No1.pp43-47

Abstract

The purpose of this activity is to enhance the competence and knowledge of students at SMA Swasta Wiyata Dharma and SMK Negeri 1 Medan. Through this program, it is expected that students’ skills in using accounting software, particularly Accurate version 5, will improve, from inputting financial transactions to generating financial reports. This community service activity is conducted over 3 days: January 24, 2024, April 1, 2024, and April 2, 2024. This activity successfully improved students' knowledge and skills in using Accurate accounting software. Based on the results of the pre-test and post-test, there was an increase in students’ understanding of Accurate usage at both SMK Negeri 1 Medan and SMA Swasta Wiyata Dharma Medan. The average post-test scores showed a significant increase compared to the pre-test, indicating an improvement in participants' competencies. Additionally, the awarding of prizes to active participants and those who could answer questions in the quiz demonstrated the students’ enthusiasm for participating in this activity
Global Trends and Research Evolution of XBRL Adoption in Financial Reporting Judijanto, Loso; Wifasari, Septi; Rianto, Rianto; Eldianson, Rio; Riny, Riny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.678

Abstract

This study explores the global trends and intellectual structure of research on XBRL (eXtensible Business Reporting Language) adoption in financial reporting through a comprehensive bibliometric analysis. Utilizing the Scopus database and VOSviewer software, data from 2000 to 2024 were analyzed to identify publication patterns, author collaborations, thematic clusters, and emerging research frontiers. The results indicate that early research predominantly focused on the technical and administrative aspects of XBRL implementation, particularly in the context of financial reporting standardization. Over time, the field has shifted toward evaluating the regulatory, economic, and organizational impacts of XBRL, including its role in reducing information asymmetry, enhancing investor transparency, and aligning with global reporting frameworks such as IFRS. The United States emerged as the leading contributor, while growing scholarly interest is observed in emerging economies like Malaysia and Jordan. Keyword co-occurrence analysis highlights evolving themes and the interdisciplinary nature of the field, suggesting opportunities for deeper theoretical engagement and broader geographic inclusion. This study offers a strategic overview of the development of XBRL research and identifies key directions for future inquiry.
Profitability, Liquidity, and Asset Structure in Debt Policy Decisions: A Literature Review Ervina, Nelly; Riny, Riny; Grace, Ernest; Julyanthry, Julyanthry; Panjaitan, Raya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3573

Abstract

In today’s competitive business environment, corporate debt policy significantly influences financial stability and growth, shaped by firm-specific factors like profitability, liquidity, and asset structure. This study aims to examine how these factors affect debt policy decisions through a systematic literature review. The review analyzes 42 peer-reviewed articles published between 2020 and 2025, sourced from databases such as Scopus, Web of Science, ScienceDirect, and Emerald Insight, using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework. Findings reveal that profitability generally reduces debt reliance, as firms favor internal financing, aligning with the Pecking Order Theory. Liquidity also tends to decrease borrowing, though it can enhance creditworthiness in capital-intensive sectors. Conversely, asset structure, particularly tangible assets, consistently correlates positively with debt, supporting the Trade-Off Theory by providing collateral. Contextual factors like industry, firm size, and economic conditions influence these relationships. The study concludes that while established theories explain debt policy, contextual nuances necessitate tailored financial strategies. This review contributes to corporate finance by offering a comprehensive, theory-driven synthesis, highlighting practical implications for managers and identifying future research avenues to address sector-specific and regional variations.
Co-Authors Eldianson, Rio Ernest Grace Judijanto, Loso Julyanthry, Julyanthry Loman, Devina Nelly Ervina Pandia, Sonya Enda Natasha S. Raya Panjaitan Rianto Rianto Sulia Sulia Tarigan, Purnaya Sari Tarihoran, Anita Wailan An, Evi Juita Wifasari, Septi