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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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 Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) PAMPAS: Journal of Criminal Law Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Jurnal Ekonomi Islam Paradoks : Jurnal Ilmu Ekonomi International Journal of Multidisciplinary Approach Research and Science JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah International Journal of Law, Policy and Governance Jurnal Akuntansi dan Governance Andalas Jurnal Cakrawala Akuntansi
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 Other

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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
Pengaruh Pengendalian Internal, Pemanfaatan Teknologi Informasi, dan Komitmen Organisasi terhadap Kinerja Pegawai (Studi Kasus Pada Badan Perencanaan Pembangunan Daerah Provinsi Jambi) Banjarnahor, Raffly Nataldo; Mansur, Fitrini; Hernando, Riski
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 02 (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.v10i02.46095

Abstract

This research aims to examine and analyze the influence of internal control, utilization of information technology, and organizational commitment on employee performance. The population in this study consisted of all 116 employees of the Regional Development Planning Agency (Bappeda) of Jambi Province. A total of 90 respondents participated in this study. Data collection was carried out using questionnaires. The data analysis technique employed in this research was a quantitative approach, utilizing statistical analysis with Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. Data processing was performed using SmartPLS (Partial Least Square) software. The results of this study indicate that Internal Control has a significant effect on Employee Performance. The Utilization of Information Technology has a significant effect on Employee Performance. Organizational Commitment does not have a significant effect on Employee Performance.
Kinerja Pencapaian Target Kredit sebagai Pemoderasi Hubungan Determinan Perkembangan UMKM: Studi Kasus Pada Bank BRI di Kota Jambi Shelomita, Cindy; Yuliusman, Yuliusman; Hernando, Riski
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (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.v10i03.47314

Abstract

This study aims to examine the effect of People's Business Credit (KUR), the use of the BRISpot application, and debtor data accuracy on the development of MSMEs, as well as to determine the role of credit target achievement performance as a moderating variable at Bank BRI in Jambi City. This study employs a quantitative method with a survey approach targeting 100 MSME respondents who received KUR, and the data is analyzed using Structural Equation Modeling (SEM) via the SmartPLS software version 4.0. The results indicate that the accuracy of debtor data from the BRISpot application has a positive and significant effect on MSME development. Meanwhile, KUR and the use of the BRISpot application did not have a significant effect, and Credit Target Achievement Performance was unable to moderate the relationship between the three independent variables and SME development. This indicates that Bank BRI can review its performance appraisal system to focus more on the quality of financing and the sustainability of MSME businesses, rather than solely on the quantity of credit distribution.
Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Indriani, Rika; Mansur, Fitrini; Hernando, Riski
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (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.v10i03.47409

Abstract

This study aims to determine the effect of intellectual capital and corporate social responsibility on firm value, as well as the role of managerial ownership as a moderating variable. The study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study was quantitative and employed a documentary method. The sampling technique used purposive sampling, resulting in a sample size of 17 companies, with a total of 51 companies meeting the criteria. The data used were secondary data from the companies' annual reports and sustainability reports. The data analysis technique used SPSS version 26. The results showed that intellectual capital had a significant positive effect on firm value, while corporate social responsibility had a significant negative effect. Furthermore, managerial ownership moderate the relationship between corporate social responsibility and firm value. These results imply that consistently improving the management of intellectual capital and corporate social responsibility can be an important strategy to increase the value of mining companies. Furthermore, management is advised to consider ownership structure as part of the company's strategic policy.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Penghindaran Pajak: Studi Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Sianturi, Dame; Wahyudi, Ilham; Hernando, Riski
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (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.v10i03.47410

Abstract

The purpose of this study is to detemine the effect of good corporate governance mechanisms on tax avoidance in consumer cyclicals sector companies listed on the indonesia stock exchange (IDX) in 2021-2023. This study is quantitative and employs a documentation methode. The study population comprised 164 companies. The sample selection methode used purposive sampling, resulting in 49 companies, with a total sample size of 147 meeting the criteria. The data used were secondary data  from company annual reports, and documentation was used as the data collection methode. The data analysis techniques used were descriptive statistics and multiple linear regression analysis using SPSS version 27 software. The results of this study revealed that the variables of managerial ownership, institutional ownership, independent board of commissioners, and audit committee, have a significant effect on detecting tax avoidance, and managerial ownership, institutional ownership, independent board of commissioners, and audit committee have simultaneous effect
INTEGRASI ALGORITMA SOSIAL MEDIA Hernando, Riski; Mansur, Fitrini; Kusumastuti, Ratih; Prasetyo, eko; Prasetyo, Primadi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.4920-4925

Abstract

Di era digital yang semakin maju, media sosial telah menjadi bagian integral dari kehidupan sehari-hari. Artikel ini membahas tentang integrasi algoritma dalam platform media sosial dan dampaknya terhadap interaksi pengguna. Dengan menggunakan algoritma canggih, platform media sosial dapat menyaring konten, mempersonalisasi pengalaman pengguna, dan meningkatkan keterlibatan. Penelitian ini merupakan hasil dari pengabdian masyarakat di Kelurahan Tanjung Johor dengan melibatkan lebih kurang 30 peserta pelaku UMKM di Desa tersebut. Pengabdian ini juga melibatkan content creator dari Kopi Paman. Hasil pengabdian ini memberikan wawasan tentang bagaimana integrasi algoritma media sosial mempengaruhi dinamika sosial dan memberikan rekomendasi untuk pengembangan usaha pelaku UMKM Kelurahan Tanjung Johor di masa depan.
ANALYSIS OF FINANCIAL REPORTS IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) CASE STUDY ON BELLA BURHAN PROJECT BUSINESS Putri, Alpiani Sakinah; Mansur, Fitrini; Hernando, Riski
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.48589

Abstract

This study was conducted to determine how to prepare the financial report of the Bella Burhan Project Micro, Small and Medium Enterprises (MSMEs) and to determine the conformity of the financial report with the SAK EMKM (Micro, Small and Medium Macro Entity Financial Accounting Standards) which have been set by the Indonesian Institute of Accountants (IAI). In addition, this study also aims to determine what obstacles are experienced by the MSMEs in preparing financial reports. This study uses a descriptive research method with a qualitative approach to describe in detail the financial statements of the Bella Burhan Project MSME. From this research, it is hoped that it will provide knowledge and insight regarding how to prepare financial reports for MSMEs and their compliance with the MSME SAK, and what difficulties are faced by the research objects in preparing financial reports. Based on the results of interviews and analysis of financial report documents from the research object, it is known that the Bella Burhan Project MSME made financial reports from 2023-2024 in the form of a business profit and loss report. From the results of the analysis, the researcher found that this MSME did not yet have complete financial reports and was still not in accordance with the existing SAK EMKM.
ANALISIS PERBANDINGAN KINERJA KEUANGAN RISK-BASED BANK RATING PADA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA PERIODE 2016-2020: COMPARATIVE ANALYSIS OF RBBR FINANCIAL PERFORMANCE IN BUS AND BUK IN INDONESIA FOR THE 2016-2020 PERIOD Hustilah, Niken; Yudi, Yudi; Hernando, Riski
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.3.2.191-208

Abstract

This research was conducted with the aim of knowing the financial performance and soundness of Islamic Commercial Banks and Conventional Commercial Banks using the RBBR (Risk Based-Bank Rating) method with aspects of Risk Profile (NPL/NPF, and LDR/FDR), Good Corporate Governance (GCG), Earnings (ROA, ROE, and BOPO), and Capital (CAR). This research is a comparative quantitative study that was analyzed using the Independent Sample T-Test and Mann Whitney. The results of this study show that there are significant differences in the financial performance of Islamic Commercial Banks and Conventional Commercial Banks in terms of the NPL/NPF ratio, while for the ratio of LDR/FDR, GCG, ROA, ROE, BOPO, and CAR there is no significant difference in the financial performance of Islamic Commercial Banks and Conventional Commercial Banks. The soundness level of Islamic commercial banks is in a better condition than conventional commercial banks in the ratio of LDR/FDR, while the NPL/NPF, ROA, ROE, and BOPO ratios of conventional commercial banks are in better condition than Islamic commercial banks. GCG Aspect and CAR are in the same good health condition as Islamic Commercial Banks and Conventional Commercial Banks
KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI: MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION Hernando, Riski; Mansur, Fitrini; Prasetyo, Eko
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (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.3.3.278-293

Abstract

This study examines the effect of understanding accounting, tax regulations, tax knowledge and tax sanctions on MSME taxpayer compliance. This study also explores the moderating effect of tax sanctions on the link between accounting expertise, tax knowledge, and MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the food and beverage sector with specified criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaires were distributed using hand delivery systems and processed using SEM PLS (Warp PLS 7.0). The results of the study show a variety of findings where understanding accounting does not affect MSME taxpayer compliance in Jambi city. Understanding tax regulations and punishments might influence MSME taxpayers in Jambi directly or indirectly. This study's paradigm and analytical methods are fresh and enriching. This study's results contribute practically and theoretically, especially by the government, to MSME tax socialization.
Pengaruh Kinerja Keuangan, Suku Bunga, Inflasi, dan Nilai Tukar Terhadap Financial Distress Natasa*, Nursima; Yuliusman, Yuliusman; Hernando, Riski
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26767

Abstract

Financial distress merupakan penurunan kondisi keuangan dalam perusahaan yang biasanya terjadi sebelum kebangkrutan maupun pada saat terjadinya likuidasi. Berdasarkan data yang di himpun dari Bursa Efek Indonesia, beberapa perusahaan sektor aneka industri telah mengalami kebangkrutan perusahaan. Hal ini dibuktikan dengan adanya penurunan laba selama dua tahun berturut-turut pada perusahaan sektor aneka industri pada tahun 2017-2021. Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, aktivitas, suku bunga, inflasi dan nilai tukar terhadap financial distress. Jenis penelitian ini adalah kuantitatif dengan metode dokumentasi. Jumlah populasi 58 perusahaan dengan teknik pengambilan sampel yaitu purposive sampling dengan jumlah 34 sampel. Instrumen yang digunakan yaitu laporan tahunan atau laporan keuangan sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Analisis data menggunakan analisis regresi linear berganda. Terdapat pengaruh yang signifikan antara variabel profitabilitas, likuiditas, leverage dan aktivitas terhadap financial distress. Sedangkan variabel suku bunga, inflasi dan nilai tukar tidak berpengaruh signifikan terhadap financial distress.
Co-Authors Abdurrahman, Rezi Achmad Hizazi Akbar Syariz, Ali Al-Idris, Mohamad Yudha Alfanny Sutika Yuda Amalia, Rani Ananditya, Intan Azzahra Fajrina Anggraini, Dea Putri Azzahra Hamid, Tsabitah Bagus, Andika Banjarnahor, Raffly Nataldo Cindy Dewi Anggraini 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 Hanif, Ikhdan Fatih Hendriyaldi Heni Pujiastuti Heriyani, Heriyani Hustilah, Niken Ilham Wahyudi Indriani, Rika Juniar, Diaz Vilda Kusumawati, Indah Lady Silvera, Dica Leonardo, Ivan Lestari, Wira Muhammad Agung Soeharto Mukhzarudfa, Mukhzarudfa Natasa*, Nursima Nela Safelia Netty Herawaty Nys Arfa Oktavia, Nisa Prasetia, Primadi Prasetyo, Primadi Puspa Arum , Enggar Diah putri, alpiani sakinah Putri, Ferandien Cahya Dira Putri, Rini Oktaviani Rafiqi Ratih Kusumastuti Rezky Brimer, Deri Rico Wijaya Z Rizki Yuli Sari Sahrinra, Irgi Shelomita, Cindy Sianturi, Dame Sinaga, Jenita Siti Nurhaliza Sophia, Ade SRI RAHAYU Sudarti . Sukmawati, Nur Syahrani, Adinda Putri Usman Usman Widiastuti, Fitri Wijaya, Fernadi Abi Wiralestari Wiralestari, Wiralestari Wirdanadia, Ananda yd, Ferdi wahyudi Yudi Yudi Yuliana Yuliana Yuliusman Yuliusman