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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Daya Saing : Jurnal Ilmu Manajemen IJEBA (International Journal of Economic, Business & Applications) Jurnal Review Pendidikan dan Pengajaran (JRPP) Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JAKED Equity: Jurnal Akuntansi Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Locus Journal of Academic Literature Review Jurnal RIVDA Jurnal Sistem Informasi, Akuntansi dan Manajemen
Nasrizal, Nasrizal
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The Influence of Corporate Governance, Intellectual Capital, and Company Size on Financial Performance Nasrizal, Nasrizal; Mela, Nanda Fito; Falya Zakira Utami
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.632

Abstract

This study aims to examine the influence of corporate governance, intellectual capital, and company size on financial performance. The dependent variable is financial performance as measured by Net Profit Margin. The independent variables are corporate governance as measured by the size of the board of commissioners, the size of independent commissioners, the size of the audit committee, and intellectual capital as measured by Value Added Intellectual Capital (VAICTM), and company size as measured by total assets. This study uses secondary data from the financial statements of 58 real estate and property companies listed on the IDX in 2019-2023. This study method is purposive sampling and uses multiple linear regression analysis tools. The results of the study are that intellectual capital and company size have a positive influence on financial performance, while the board of commissioners, independent commissioners, and audit committee has no influence on financial performance.
PENGGUNAAN ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BUMN DI INDONESIA Arai, Putri; Nasrizal, Nasrizal; Kurnia, Pipin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.483-505

Abstract

This study aims to determine and analyze (1) the diffrences among Altman Z-Score, Springate, and Zmijewski models to predict bankruptcy, (2) the most accurate model to predict bankruptcy in State-owned Companies listed on the Indonesia Stock Exchange (IDX). The research method uses is a quantitative research method with secondary data in the form of financial reports during 2014-2018 accessed on www.idx.co.id and companies website. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 period. With the sample are 19 companies selected using purposive sampling method. The data analysis method using the Altman Z-Score, Springate, and Zmijewski formulas, with Microsoft Excel 2010 as a calculation tool. The results of this study is indicate that there are differences between the Altman Z-Score, Springate, and Zmijewski models in predict bankruptcy in state-owned companies listed on the IDX because each model uses different financial ratios. The most accurately model to predicts the bankruptcy of state-owned companies is the Zmijewski model.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA: FACTORS AFFECTING THE DISCLOSURE OF BIOLOGICAL ASSETS IN PLANTATION COMPANIES IN INDONESIA AND MALAYSIA Afrilia Ulfa, Oetari; Nasrizal, Nasrizal; Susilatri, Susilatri; Kurnia, Pipin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.83-100

Abstract

The purpose of this research is to evaluate and assess the impact of biological asset intensity, company size, KAP type, and profitability on the disclosure of biological assets by plantation companies listed on the Indonesian Stock Exchange and Malaysia Stockbiz between 2016 and 2018. The method used in this study is the method of documentation observation of the sample determined using purposive sampling method. The total samples of this study were 15 samples Indonesian plantation companies and 25 samples Malaysian plantation companies. Hypothesis testing is carried out by using multiple linear regression analysis techniques with the statistical test instrument by using SPSS 25. The results show that biological asset intensity and profitability have an effect on the disclosure of biological assets. Meanwhile, company size and type of KAP have no effect on the disclosure of biological assets in Indonesian plantation companies. Furthermore, in Malaysian plantation companies show that biological asset intensity affects the disclosure of biological assets. Meanwhile, company size, type of KAP and profitability have no effect on disclosure of biological assets.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK : ANALYSIS OF FACTORS AFFECTING THE PERFORMANCE OF TAX AUDITORS Putri Sinaga, Nia Paramitha; Nasrizal, Nasrizal; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.209-222

Abstract

This study aims to examine: the effect of professional ethics, competence, work experience, dan professionalism on tax auditor performance. The population used in this study was well from employees who have positions as tax auditors at Tax Office in Pekanbaru City. The sampling technique used in this study is saturated sampling. Saturated sampling is taken because all members of the population are used as samples. This study used primary data by distributing questionnaires. Data analysis in this study used the Partial Least Square (PLS) with the aid of SmartPLS computer software version 3. The result of this study indicated that: (1) professional ethics positively and significantly affect tax auditor performance, (2) competence positively and significantly effect on tax auditor performance, (3) work experience positively and significantly effect on tax auditor performance, (4) professionalism positively and significantly effect on tax auditor performance
PENGARUH PENERAPAN GREEN ACCOUNTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2016-2019) Pratama, Adhitya Hadhi; Kamaliah, Kamaliah; Nasrizal, Nasrizal
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 1 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i1.4257

Abstract

ABSTRACT The purpose of this study was to examine and analyze the effect of green accounting and corporate social responsibility from the economic, environmental, and social aspects on company’s profitability. The population in this study were all companies in the mining sector listed on the Indonesia Stock Exchange, totaling 49 companies. Sampling in this study using the purposive sampling method. The number of samples taken from the entire population is 40 observation samples from 2016-2019. Data analysis to test the hypothesis using multiple linear regression analysis (multiple regression). The results of this study indicate that green accounting affects the company's profitability, corporate social responsibility from the economic aspect affects the company's profitability, corporate social responsibility from the environmental aspect affects the company's profitability, and corporate social responsibility from the social aspect affects the company's profitability. Keywords: Green accounting; corporate social responsibility; economic aspects; environmental aspects; social Aspects; company’s profitability ABSTRAK Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh penerapan green accounting dan corporate social responsibility dari aspek ekonomi, lingkungan, dan sosial terhadap profitabilitas perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan pada sektor pertambangan yang listing di Bursa Efek Indonesia, yang berjumlah 49 Perusahaan. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel yang diambil dari seluruh jumlah populasi yaitu adalah sebanyak 40 sampel pengamatan dari tahun 2016-2019. Analisis data untuk menguji hipotesis menggunakan analisis regresi linier berganda (multiple regresion). Hasil dari penelitian ini menunjukkan bahwa green accounting berpengaruh terhadap profitabilitas perusahaan, corporate social responsibility dari aspek ekonomi berpengaruh terhadap profitabilitas perusahaan, corporate social responsibility dari aspek lingkungan berpengaruh terhadap profitabilitas perusahaan, dan corporate social responsibility dari aspek sosial berpengaruh terhadap profitabilitas perusahaan. Kata Kunci: green accounting; corporate social responsibility; aspek ekonomi; aspek lingkungan; aspek sosial: profitabilitas perusahaan
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat Dan Profesionalisme Terhadap Kinerja Instansi Pemerintah (Studi Empiris Desa-Desa Pada Kabupaten Kepulauan Meranti) Yuliana, Yuliana; Nasrizal, Nasrizal; Julita, Julita
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah variabel akuntabilitas, transparansi, partisipasi masyarakat dan profesionalisme berpengaruh terhadap kinerja instansi pemerintah. Dalam penelitian ini yang menjadi populasi adalah pemerintah desa yang berada di Kecamatan Rangsang, Kecamatan Rangsang Pesisir dan Kecamatan Rangsang Barat di Kabupaten Kepulauan Meranti yang terdapat 37 desa. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner, respondennya adalah perangkat pemerintah desa. kepala, sekretaris desa, kepala urusan keuangan dan BPD (Badan Permusyawaratan Desa) yang berjumlah 148 orang. Hasil penelitian ini mempengaruhi kinerja instansi pemerintah pada akuntabilitas, transparansi, partisipasi masyarakat dan profesionalisme. The purpose of this research is to determine whether the variables of accountability, transparency, community participation and professionalism affect the performance of government agencies. In this study, the population was village government located in Rangsang District, Rangsang Pesisir District and West Rangsang District in Meranti Islands Regency which found 37 villages. The sampling technique used was purposive sampling. Data were collected by distributing questionnaires, the respondents were the village of government agencies. head, village secretary, head of financial affairs and the BPD (Village Consultative Agency) which collected 148 people.. The results in this study influence the performance of government agencies on accountability, transparency, community participation and professionalism
Pengaruh Audit Delay, Pergantian Manajemen, Dan Financial Distress Terhadap Auditor Switching Pada Perusahaan Keuangan Yang Terdaftar Di BEI Panjaitan, Erika Eva Jayanti; Nasrizal, Nasrizal; Hanif, Rheny Afriana
Jurnal Neraca Peradaban Vol. 4 No. 3 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v4i3.479

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Audit Delay, Pergantian Manajemen, dan Financial Distress terhadap Auditor Switching. Populasi penelitian ini adalah Perusahaan Keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Teknik pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan model analisis regresi logistik dengan bantuan perangkat lunak SPSS 25. Hasil penelitian menunjukkan bahwa audit delay dan pergantian manajemen berpengaruh terhadap auditor switching. Sedangkan financial distress tidak berpengaruh terhadap auditor switching. Hasil penelitian juga menunjukkan bahwa ukuran perusahaan dan opini audit tidak memiliki pengaruh terhadap auditor switching.
PELATIHAN PENYUSUNAN PITCHING DECK BISNIS DAN KEUANGAN UNTUK WIRAUSAHA MAHASISWA UNIVERSITAS RIAU Julita, Julita; wahyuni, Nita; Nasrizal, Nasrizal; Iznillah, Muhammad Luthfi
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1345

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the economy in Indonesia. To be able to continue to grow and develop sustainably, various ways are needed to improve the competence of business actors. One of them is through training in the preparation of business and financial pitching decks for Riau University student entrepreneurs. This service activity aims to provide education and training on the preparation of business and financial pitching decks and business presentation training for Riau University student entrepreneurs. The method of implementing this activity is by providing lectures and workshops related to the material, namely business and financial pitching decks. This activity was carried out for student entrepreneurs who are members of the campus entrepreneur community, namely the Riau University Entrepreneur Community (UNRIES) on September 16, 2023. With a total of 59 participants. As a result of this training, it is hoped that the business started by the students can continue to be sustainable Pitching decks have an important role in helping to develop the business of MSME players, including student MSMEs. The ability to create a business and supported by the ability to present its business potential will open access to capital. This access is needed to find business partners in the form of capital cooperation. The ability of student entrepreneurs to open access to capital will accelerate their business growth.
PELATIHAN TEKNIS OPERASIONAL PENGELOLAAN DOKUMENTASI DAN ARSIP BERBASIS TEKNOLOGI Yanti, Rini Parmila; Jufri, Yenni; Yasmeradi, F.; Marwandizal, Marwandizal; Rizke, Dian; Nasrizal, Nasrizal
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.40933

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman kepada masyarakat serta pegawai di Kantor Wali Nagari Muaro Takuang terkait penyelenggaraan pelayanan publik yang berpedoman pada prinsip good governance. Kegiatan ini juga mengimplementasikan undang-undang pelayanan publik yang mewajibkan penyelenggara layanan untuk memenuhi tanggung jawab mereka. Berdasarkan hasil penelitian sebelumnya yang menunjukkan adanya permasalahan dalam pelayanan online di Kantor Wali Nagari Muaro Takuang, tim pengabdian berinisiatif untuk melanjutkan penyuluhan terkait sosialisasi pelayanan publik berbasis online sebagai dukungan terhadap good governance. Dari hasil sosialisasi ini, Wali Nagari memperoleh berbagai masukan untuk meningkatkan kualitas pelayanan publik berbasis online, sehingga masyarakat dapat lebih familiar dengan teknologi yang diterapkan.
EVALUASI IMPLEMENTASI SISTEM MERIT DALAM MANAJEMEN SUMBER DAYA MANUSIA ADMINISTRASI PUBLIK Rizke , Dian; Kosassy, Siti Osa; Jamaris, Syamsu; Nasrizal, Nasrizal; Jusari, Daniel
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.42265

Abstract

Sistem merit merupakan pendekatan dalam manajemen sumber daya manusia (SDM) yang menitikberatkan pada kompetensi, kualifikasi, dan kinerja individu dalam proses rekrutmen, promosi, dan pengembangan karier. Penelitian ini bertujuan untuk mengevaluasi implementasi sistem merit dalam manajemen SDM administrasi publik di Indonesia. Metode penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, studi dokumen, dan observasi. Hasil penelitian menunjukkan bahwa meskipun sistem merit telah diadopsi dalam regulasi, implementasinya masih menghadapi tantangan signifikan, seperti resistensi budaya organisasi, keterbatasan infrastruktur, dan kurangnya pemahaman di kalangan pegawai. Studi ini merekomendasikan penguatan regulasi, peningkatan kapasitas SDM, dan pengembangan teknologi pendukung untuk mempercepat penerapan sistem merit secara efektif.
Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya, Putra Agri Afrilia Ulfa, Oetari Arai, Putri Devi Safitri Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Falya Zakira Utami Guslidiawati, Guslidiawati Jamaris, Syamsu Jufri, Yenni Julita Julita Julita, Julita Jusari, Daniel Kamaliah Kamaliah, Kamaliah KOSASSY, SITI OSA M. Rasuli Marwandizal, Marwandizal Masruroh, Sekar Luluk Masya, Saifullah Mela, Nanda Fito Merti, Dona Miki, Lutfiandri Muhammad Fajri Muhammad Irfan Muhammad Luthfi iznillah Nita Wahyuni, Nita Nopeanti, Ika Luly Nurulita, Suci Panjaitan, Erika Eva Jayanti Pipin Kurnia Pratama, Adhitya Hadhi Putri Sinaga, Nia Paramitha Rasuli, Rasuli Rheny Afriana Hanif Ria Nelly Sari Rizke , Dian Rizke, Dian Saiful Saiful Sihite, Vorarta Adelia Kristauli Susilatri Susilatri, Susilatri Yasmeradi, F. Yesi Mutia Basri Yuliana Yuliana Yuswanita, Lativa Zubaidah R, Zubaidah