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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 Journal of Economic, Bussines and Accounting (COSTING) 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) Jurnal Manajemen 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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Pengaruh Akuntantabilitas, Transparansi, Partisipasi Masyarakat, Sumber Daya Manusia Pada Pengelolaan Alokasi Dana Desa di Kecamatan Pemayung Kabupaten Batang Hari Cindy; 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.v6i1.49736

Abstract

This study aims to determine and analyze the influence of accountability, transparency, community participation, and human resources on the management of village fund allocation in Pemayung District, Batang Hari Regency. The population of this study was all residents of Pemayung District, Batang Hari Regency. The total sample in this study was 98 respondents using the Slovin formula, which uses the error rate or tolerance. Data analysis was carried out using multiple linear regression processed with the help of the SPSS version 27 program. The results showed that accountability had no effect on the management of village fund allocation, transparency had a significant positive effect on the management of village fund allocation, community participation had a significant positive effect on the management of village fund allocation, and human resources had a significant positive effect on the management of village fund allocation. Simultaneously, accountability, transparency, community participation, and human resources had a significant positive effect on the management of village fund allocation.
Analysis of the Influence of Behavioral Aspects on the Accounting System at PT. Batanghari Sawit Sejahtera Agung Soeharto, Muhammad; Kusumastuti, Ratih; Hernando, Riski; Abdurrahman, Rezi
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46726

Abstract

The objective of this research is to investigate how behavioral factors, such as motivation, attitude, perception, learning, and emotion, impact the accounting system at PT. Batanghari Sawit Sejahtera. For the study, 45 respondents from the accounting, administration, and warehousing departments were selected using purposive sampling procedures in a quantitative manner. SPSS 22 was used to help with the multiple linear regression data analysis. The study's findings show that these behavioral factors significantly impact the accounting system at the same time. To a certain extent, attitudes, perceptions, and learning are not significantly impacted; only motivation and emotions are. These results demonstrate that the emotional and motivational aspects of employees are critical to the accounting system's efficacy. The implication is that businesses should give employee behavior first priority when creating accurate and effective accounting information systems.
ANALYSIS OF LIQUIDITY RATIO AS AN ASSESSMENT TOOL FOR FINANCIAL PERFORMANCE AT PT BANK MANDIRI (PERSERO) Tbk (2019-2023) Juliana, Widya Ika; Yuliusman, Yuliusman; Hernando, Riski
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45808

Abstract

This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT Bank Mandiri (Persero) Tbk. The research applies a descriptive qualitative approach, focusing on financial reports from 2019 to 2023. Liquidity ratio analysis is considered important because it shows the bank’s capability to meet short-term obligations or liabilities that have matured. Through this analysis, the study seeks to provide a clear picture of how well PT Bank Mandiri manages its liquidity during the observed period. The ratio reflects the bank’s financial health, especially its ability to provide funds quickly to fulfil customer withdrawals, loan disbursements, and other short-term commitments. By using this approach, the study can evaluate financial stability and performance without relying on complex statistical models. The findings are expected to give insights into the bank’s effectiveness in liquidity management and its overall resilience in facing financial challenges. Keywords: Financial Statements, Liquidity Ratio.
The Influence of Cash Turnover and Inventory Turnover on Profitability with Liquidity as an Intervening Variable (An Empirical Study on Companies in the Clothing and Luxury Goods Subsector Listed on the Indonesia Stock Exchange from 2021 to 2023) Nur Puspita, Lovia; Tiswiyanti, Wiwik; Hernando, Riski
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.46748

Abstract

This research aims to determine the effect of cash turnover and inventory turnover on profitability with liquidity as an intervening variable. The independent variables used in this study are cash turnover and inventory turnover. While the dependent variables in the study are profitability and liquidity as intervening variables. This type of research is quantitative research. The population in this study were companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study was taken using the purposive sampling method with a sample size of 19 companies. Data analysis in this study is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that cash turnover has an effect and inventory turnover does not affect liquidity. Cash turnover and inventory turnover have no effect but liquidity affects profitability. Hypothesis testing using the Sobel test shows that liquidity is able to indirectly mediate the relationship between cash turnover and profitability, but has not been able to mediate the relationship between inventory turnover and profitability.
PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, AUDIT DELAY DAN FEE AUDIT TERHADAP AUDITOR SWITCHING Puspita, Seli; Rahayu, Sri; Hernando, Riski
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/t83k6g62

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui dan memberikan bukti secara empiris mengenai Pengaruh Financial Distress, Audit Tenure, Audit Delay dan Fee Audit terhadap Auditor Switching. Penelitian ini dilakukan pada perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023). Jenis penelitian ini yaitu penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan yang telah diaudit yang diperoleh dari situs resmi perusahaan maupun situs resmi Bursa Efek Indonesia serta literatur, jurnal maupun sumber lain yang berkaitan dengan fenomena yang dibahas dalam penelitian ini. Teknik pemilihan sampel menggunakan purposive sampling yaitu berdasarkan kriteria yang telah ditentukan oleh peneliti sehingga didapat sampel sebanyak 79 perusahaan dengan 3 tahun pengamatan dengan jumlah keseluruhan 237 data observasi. Teknik analisis data dalam penelitian ini yakni menggunakan regresi Regresi Logistik yang diolah dengan bantuan aplikasi Spss 25. Hasil penelitian dapat disimpulkan bahwa: 1) Financial Distress secara parsial tidak berpengaruh terhadap Auditor Switching, 2) Audit Tenure secara parsial berpengaruh terhadap Auditor Switching, 3) Audit Delay  secara parsial tidak berpengaruh terhadap Auditor Switching,4) Fee Audit secara parsial tidak berpengaruh terhadap Auditor Switching,5) Financial Distress, Audit Tenure, Audit Delay dan Fee Audit secara simultan berpengaruh terhadap Auditor Switching.
Belief and Boundary Controls on Employee and Bank Performance Hernando, Riski; Eko Prasetyo; Primadi Prasetio; Rezi Abdurrahman; Ivan Leonardo
Jurnal Manajemen Vol. 30 No. 1 (2026): February 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v30i1.3632

Abstract

This study examines the effects of belief and boundary control systems, two dimensions of Simons’ levers of control, on employee and banking performance in a regional development bank. Data were collected from 60 employees of Bank Pembangunan Daerah (BPD) Jambi and analyzed using SEM–PLS. The findings indicate that belief controls enhance employee performance but have no direct effect on banking performance. Conversely, boundary controls improve banking performance without significantly influencing employee performance. Employee performance positively affects banking performance, suggesting a mediating mechanism. This study extends the management control literature by demonstrating the complementary roles of belief and boundary controls beyond the dominant focus on diagnostic and interactive systems. The results highlight the importance of balancing motivational and compliance-based controls to strengthen both individual and organizational performance in emerging economy banking institutions.
Co-Authors Abdurrahman, Rezi Achmad Hizazi Agung Soeharto, Muhammad 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 Ivan Leonardo Juliana, Widya Ika Juniar, Diaz Vilda Kusumawati, Indah Lady Silvera, Dica Leonardo, Ivan Lestari, Wira Mukhzarudfa, Mukhzarudfa Natasa*, Nursima Nela Safelia Netty Herawaty Nur Puspita, Lovia Nys Arfa Oktavia, Nisa Prasetia, Primadi Prasetio, Primadi Prasetyo, Primadi Puspa Arum , Enggar Diah Puspita, Seli 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 Siswahyudianto Siti Nurhaliza Sophia, Ade SRI RAHAYU Sudarti . Sukmawati, Nur Syahrani, Adinda Putri Usman Usman Widiastuti, Fitri Wijaya, Fernadi Abi Wiralestari Wiralestari, Wiralestari Wirdanadia, Ananda Wiwik Tiswiyanti yd, Ferdi wahyudi Yudi Yudi Yuliana Yuliana