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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Ekonomi Islam Martabe : Jurnal Pengabdian Kepada Masyarakat Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia FINANCIAL : JURNAL AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management - Small and Medium Enterprises (SME's) PAMPAS: Journal of Criminal Law Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Jurnal Ekonomi Islam Paradoks : Jurnal Ilmu Ekonomi International Journal of Multidisciplinary Approach Research and Science International Journal of Law, Policy and Governance
Hernando, Riski
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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PENGARUH SANKSI PAJAK, PEMBEBASAN BEA BALIK NAMA, KESADARAN WAJIB PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA DRIVER OJEK ONLINE DI KOTA JAMBI) Alfanny Sutika Yuda; Wiralestari; Hernando, Riski
Jambi Accounting Review (JAR) Vol. 5 No. 2 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sanksi pajak, pembebasan bea balik nama, kesadaran wajib pajak, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Jambi. Pendekatan kuantitatif digunakan dengan menggunakan regresi linear berganda untuk menganalisis data primer yang dikumpulkan melalui kuesioner dari 100 responden, dipilih dengan teknik Stratified Random Sampling dari populasi 4930 driver ojek online di Kota Jambi. Hasil analisis menunjukkan bahwa sanksi pajak dan sosialisasi perpajakan memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, sementara pembebasan bea balik nama dan kesadaran wajib pajak tidak memiliki pengaruh yang signifikan. Implikasi penelitian ini adalah perlunya implementasi kebijakan sanksi pajak yang efektif dan peningkatan dalam kegiatan sosialisasi perpajakan untuk meningkatkan kepatuhan wajib pajak di Kota Jambi.
ANALYSIS OF THE INFLUENCE OF CASH HOLDING, QUICK RATIO AND GROWTH OPPORTUNITY ON FIRM VALUE WITH ISLAMIC SOCIAL REPORTING AS A MODERATING VARIABLE Nurhaliza, Siti; Safelia, Nela; Hernando, Riski
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 1 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i1.16394

Abstract

This study aims to explore how cash holding, quick ratio, and growth opportunities collectively and individually influence firm value, with Islamic Social Reporting serving as a moderating factor. The research involved a sample of 40 companies listed on the Jakarta Islamic Index 70 during the 2021-2022 period, selected using purposive sampling. SPSS 26 was utilized for data analysis, employing quantitative methods such as Moderated Regression Analysis. Findings revealed that individually, only cash holding significantly impacted firm value. However, collectively, cash holding, quick ratio, and growth opportunities did not demonstrate a significant influence on firm value. Additionally, Islamic Social Reporting did not moderate the relationships between cash holding, quick ratio, growth opportunities, and firm value. Keywords: Cash Holding, Quick Ratio; Growth Opportunity; Islamic Social Reporting; Firm Value
Praktek Akuntansi Manajemen Terkait Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variabel Costing Pada Home Industry Kue Tradisional Wulan Friyani, Rita; Yuliana, Yuliana; Wiralestari, Wiralestari; Hernando, Riski; Olimsar, Fredy
Jurnal Karya Abdi Masyarakat Vol. 4 No. 1 (2020): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.278 KB) | DOI: 10.22437/jkam.v4i1.9824

Abstract

Tujuan pengabdian ini adalah untuk memberikan pelatihan perhitungan harga pokok produksi dengan metode full costing dan variabel costing pada Home Industry Kue Tradisional Wulan. Mitra dalam pengabdian ini adalah Home Industry Kue Tradisional Wulan di Kota Baru Jambi. Pelatihan tersebut dilakukan dengan metode ceramah, tutorial dan diskusi yang dilaksanakan dalam satu hari. Diharapkan dengan adanya pelatihan tersebut, maka Home Industry Kue Tradisional Wulan mampu menggunakan akuntansi manajemen dalam hal ini perhitungan biaya produksi dan menyajikan dalam bentuk laporan harga pokok produksi sebagai bahan pertimbangan dalam penentuan harga jual, perhitungan laba, dan pencatatan akuntansi lainnya. Dengan perhitungan harga produksi diharapkan penenetapan harga jual yang akurat, perhitungan laba yang tepat, dan pencatatan akuntansi yang memadai.
Uji Model Pengukuran Radikalisme Studi Implementasi Terhadap Kemahasiswaan usman, usman; Sudarti, Elly; Arfa, Nys; Hernando, Riski
PAMPAS: Journal of Criminal Law Vol. 6 No. 1 (2025)
Publisher : Fakultas Hukum, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pampas.v6i1.37903

Abstract

The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance : (Study at the Jambi Province Industry and Trade Office) Syahrani, Adinda Putri; Gowon, Muhammad; Hernando, Riski
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6630

Abstract

This study aims to determine the effect of the application of internal control, good governance, and organizational commitment to on employee performance at the Department of Industry and Trade of Jambi Province. The type of research used in this study is a type of quantitative research. The data used is primary data in the form of a research questionnaire. The population in this study were employees who worked at the Industry and Trade Office of Jambi Province. This study used a purposive sampling technique. The results of the questionnaire data were analyzed and processed using the WarpPLS 7.0 application. The results of this study each variable has an influence on employee performance.This study uses the warp pls 7.0 application as a tool for processing data. while previous studies used SPSS to process data.
The Moderating Role of Tax Sanctions on the Effect of Tax and Accounting Knowledge on MSME Taxpayer Compliance Hernando, Riski; Azzahra Hamid, Tsabitah; Leonardo, Ivan; Abdurrahman, Rezi
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1415

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have consistently played a vital role in Indonesia's economic resilience and in stabilizing the economy amidst national financial instability, particularly during times of crisis. This study investigates the influence of tax knowledge, accounting knowledge, and tax sanctions on MSME taxpayer compliance in Jambi City, Indonesia. Furthermore, it examines whether tax sanctions moderate the relationship between knowledge variables and taxpayer compliance. Employing a quantitative approach, the study collected data from 40 MSME respondents through purposive sampling. Multiple linear regression analysis was used to test the proposed hypotheses. The results indicate that tax knowledge does not significantly affect tax compliance, while accounting knowledge exerts a significant positive influence. Collectively, tax knowledge, accounting knowledge, and tax sanctions significantly affect taxpayer compliance. Additionally, tax sanctions do not moderate the relationship between tax knowledge and tax compliance but do moderate the relationship between accounting knowledge and tax compliance. These findings suggest the importance of strengthening accounting literacy and the strategic implementation of tax sanctions to improve compliance behavior among MSMEs.
Pengaruh efisiensi, efeketivitas, dan kontribusi pajak bumi dan bangunan perdesaan dan perkotaan (PBB P-2) terhadap pendapatan asli daerah (PAD) kota jambi tahun 2019-2023 Fadila, Nazhira; Kusumastuti, Ratih; Hernando, Riski
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.45895

Abstract

This study analyzes the impact of efficiency, effectiveness, and the contribution of Rural and Urban Land and Building Tax (PBB P-2) on Regional Original Revenue (PAD) in Jambi City from 2019 to 2023. Using secondary data from BPPRD Jambi and multiple linear regression, results show that efficiency and effectiveness significantly affect PAD, while PBB P-2’s individual contribution is weaker. However, combined, all variables significantly influence PAD. The findings emphasize the importance of improving tax collection efficiency and effectiveness, along with increasing tax contributions, to strengthen local revenue. Better tax management and compliance strategies are recommended to optimize PAD.
PENGARUH SALES GROWTH, OPERATING CASH FLOW, DAN PROFIT GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN NON-CYCLICAL FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Bagus, Andika; Mansur, Fitrini; Hernando, Riski
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46056

Abstract

This study aims to examine the effect of profitability, liquidity, and leverage on financial distress by testing each variable individually. Specifically, this research analyzes (1) sales growth, (2) operating cash flow, (3) profit growth, and (4) financial distress in companies operating in the Non-Cyclical Food and Beverage (F&B) sector listed on the Indonesia Stock Exchange (IDX). The population consists of 72 companies listed on the IDX from 2021 to 2023. The data used are secondary data, and the analysis was conducted using descriptive statistics and hypothesis testing with multiple linear regression and the Random Effect Model approach. The findings show that partially, sales growth and operating cash flow have no significant effect on financial distress, while profit growth has a significant effect. These findings are consistent with signaling theory, which posits that a company’s financial information can serve as either a positive or negative signal to investors when assessing the likelihood of corporate bankruptcy. This study is expected to serve as a valuable reference for management and investors in identifying and mitigating financial distress risks in the future.
THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY Juniar, Diaz Vilda; Rahayu, Sri; Hernando, Riski
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.16559

Abstract

This research focused on investigating the effects of the internal control system, human resource competencies, and the use of information technology on the standard of financial reports in cooperatives in Jambi City. The independent variables examined were the internal control system, human resource competencies, and information technology usage, with the dependent variable being the standard of financial statements. The analysis employed included exploratory data analysis, standard assumption assessments, and hypothesis assessment using IBM SPSS version 20. The findings indicated that the internal control system had no significant effect, whereas human resource competencies and the utilization of information technology positively influenced the standard of financial statements. Keywords: Internal Control Systems; Human Resource Competencies; Information Technology Utilization; Quality of Financial Statements
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON COMPANY VALUE IN INFRASTRUCTURE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (YEAR 2015-2022) Kusumawati, Indah; Mukhzarudfa, Mukhzarudfa; Hernando, Riski
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.16847

Abstract

This study aims to investigate the extent to which financial performance and Good Corporate Governance influence the valuation of infrastructure-sector firms listed on the Indonesia Stock Exchange over the 2015–2022 period. The independent variables of excellent corporate governance in this study are an audit committee, managerial ownership, institutional ownership, and an independent board of commissioners. The debt-to-asset ratio, current ratio, and return on assets make up the independent variables of financial success. Company value is the dependent variable, and Tobin's Q serves as a stand-in for it. The data analysis methodology used in this study was multiple linear regression analysis, which was performed with the SPSS software version 20. The findings showed that concurrent effects on the company value were caused by the audit committee, management ownership, institutional ownership, independent board of commissioners, return on assets, debt-to-asset ratio, and current ratio. Keywords: Good Corporate Governance; Financial Performance; Company Value
Co-Authors Abdurrahman, Rezi Achmad Hizazi Al-Idris, Mohamad Yudha Alfanny Sutika Yuda Amalia, Rani Anggraini, Dea Putri Azzahra Hamid, Tsabitah Bagus, Andika Banjarnahor, Raffly Nataldo Dwi Hastuti Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni Fadila, Nazhira Fatmawati Fatmawati Fitri astuti, Fitri astuti Fitrini Mansur Fitriyani, Rita Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hendriyaldi Heni Pujiastuti Heriyani, Heriyani Ilham Wahyudi Indriani, Rika Juniar, Diaz Vilda Kusumawati, Indah Lady Silvera, Dica Leonardo, Ivan Lestari, Wira Mukhzarudfa, Mukhzarudfa Nela Safelia, Nela Netty Herawaty Nys Arfa Prasetyo, Primadi putri, alpiani sakinah Putri, Ferandien Cahya Dira Putri, Rini Oktaviani Rafiqi Rafiqi, Rafiqi Ratih Kusumastuti Rico Wijaya Z Rizki Yuli Sari Shelomita, Cindy Sianturi, Dame Sinaga, Jenita Siti Nurhaliza SRI RAHAYU Sudarti . Sukmawati, Nur Syahrani, Adinda Putri Usman Usman Wijaya, Fernadi Abi Wiralestari Wiralestari, Wiralestari Wirdanadia, Ananda yd, Ferdi wahyudi Yuliana Yuliana Yuliusman Yuliusman