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All Journal Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Measurement : Jurnal Akuntansi Jurnal Mirai Management Hasanuddin Economics and Business Review SENTRALISASI AkMen JURNAL ILMIAH JURNAL RISET AKUNTANSI JAMBI YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Al-Buhuts (e-journal) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Finance and Business Digital (JFBD) Journal Online Manajemen ELPEI (JOMEL) Jurnal Bisnis dan Kewirausahaan IECON: International Economics and Business Conference Jurnal Akuntansi dan Keuangan Arunika: Jurnal Pengabdian Masyarakat
Riza Praditha
STIE Tri Dharma Nusantara Makassar
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Social Sciences Other

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ACCOUNTING INFORMATION DISCLOSURE: SINGLE VERSUS MULTIPLE BENCHMARK Praditha, Riza; Haliah, Haliah; Habbe, Abdul Hamid; Rura, Yohanis; Anwar, Anas Iswanto
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v4i1.2352

Abstract

This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.
Pengaruh Sanksi Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Irvandi, Irvandi; Praditha, Riza
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.381

Abstract

This study aims to determine the effect of tax sanctions and the drive thru samsat system on motor vehicle taxpayer compliance. The data uses quantitative data sourced from primary data in the form of a questionnaire. The population used in this study are two-wheeled motorized vehicle taxpayers who are registered on the SAMSAT drive thru. Through the incidental sampling method, 115 taxpayers were sampled in this study. The results of this study indicate that tax sanctions and the drive thru samsat system have a positive and significant effect on motor vehicle taxpayer compliance.
Pengaruh Ukuran Perusahaan dan Ukuran Dewan Komisaris terhadap Pengungkapan Corporate Social Responsibility Wali, Nur Fitri; Praditha, Riza; Said, Siti Nur Reskiyawati
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.431

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility (CSR). Jenis data yang digunakan dalam penelitian ini adalah data Kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder yakni bersumber dari Annual Report dan Sustainability Report. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan ukuran dewan komisaris berpengaruh positif terhadap pengungkapan Corporate Social Responsibility (CSR).
PELATIHAN DAN PENDAMPINGAN PEMBUKUAN PADA USAHA MIKRO KECIL MENENGAH (UMKM) Gustiningsih, Diah Ayu; Alimuddin, Muh. Ilham; Praditha, Riza; Aisyah, Nur; Muliana, Sitti; Kamal, Arman; Andardinata, Ady
Arunika: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Juni 2023
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v2i1.368

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in maintaining the Indonesian economy. MSMEs that are empowered, are able to open jobs and participate in increasing the capacity of community welfare. To be empowered and develop, MSMEs need good financial literacy to support their operations. The results of the Focus Group Discussion found that the lack of ability to carry out basic bookkeeping is a common problem, as well as the underlying basic assumption that this requires excess time and cost causing MSMEs to be reluctant to carry out bookkeeping routines for their business activities. The purpose of this training and assistance in bookkeeping is to increase the awareness of MSMEs in conducting bookkeeping and maintaining the stability of their business by making it easier to record transactions in their business. Direct practice and mentoring methods were chosen as methods in this community service.
STRATEGI EFEKTIF PELATIHAN PUBLIKASI KARYA ILMIAH GURU DI LINGKUNGAN SEKOLAH DASAR Praditha, Riza; Ayu Gustiningsih, Diah; Aisyah, Nur; Agustuty, Lasty; Nurlinda, Nurlinda; Gani, Nurjaya; Asmawiyah, Asmawiyah
Arunika: Jurnal Pengabdian Masyarakat Vol. 3 No. 2: Desember 2024
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v3i2.671

Abstract

Scientific publication training is a strategic effort to improve teachers' professional competence, particularly in the areas of research and scientific writing. This activity was conducted at the UPTD SDN 22 Maros with the aim of helping teachers understand scientific writing techniques, journal publication procedures, and increasing their motivation to produce quality work. The training methods included lectures, discussions, hands-on practice, and mentoring. The results showed an increase in teachers' understanding of scientific paper structure, their ability to write articles, and their confidence in submitting articles to accredited journals. This activity is expected to contribute to the development of a culture of research and writing among elementary school teachers.
KONSEP AKUNTANSI BAGI HASIL PADA KOMUNITAS PANGKAS RAMBUT ETNIS MADURA DI KOTA MAKASSAR DAN KABUPATEN GOWA Muhaeril, Muhaeril; Praditha, Riza; Adityaningsih, Yuliana
Jurnal Akuntansi Kompetif Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i2.957

Abstract

Tujuan penelitian ini adalah untuk mengetahui konsep akuntansi bagi hasil pada komunitas pangkas rambut Madura. Jenis data yang digunakan dalam penelitian ini ialah data kualitatif dengan menggunakan paradigma interpretivisme melalui pendekatan fenomenologi. Sumber data yang digunakan dalam penelitian ini ialah data primer dengan pengambilan data melalui observasi, wawancara, dokumentasi, dan catatan lapangan. Metode analisis yang digunakan adalah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini ialah konsep akuntansi bagi hasil yang diterapkan pada pangkas rambut Madura menggunakan sistem persentase, yaitu 60%:40%. Bagian 60% untuk pekerja dan bagian 40% untuk pemilik. Pembagian hasil pada pangkas rambut Madura berasal dari pendapatan. Pada usaha pangkas rambut Madura terdapat laporan laba rugi yang didalamnya disajikan pendapatan dan beban. Untuk beban hanya berlaku pada pemilik, berdasarkan persentase bagi hasil yang didapat yaitu 40%. Dapat ditarik kesimpulan bahwa besarnya pendapatan yang diperoleh pekerja maka besar pula bagi hasil yang didapat begitupun sebaliknya.
AKUNTANSI FORENSIK SEBAGAI GARDA TERDEPAN ANTI FRAUD Gustiningsih, Diah Ayu; Praditha, Riza; Dasri, Muhammad
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2624

Abstract

The rapid advancement of information technology has given rise to increasingly complex forms of digital-based financial fraud (cyber fraud) that are difficult to detect through conventional audit approaches. This condition necessitates a more adaptive role of forensic accounting as an anti-fraud safeguard within modern business and organizational environments. This study aims to analyze the role and objectives of forensic accounting in detecting and preventing cyber fraud, as well as to examine the importance of strengthening forensic accounting competencies in addressing digital fraud challenges. The research employs a literature review method using a systematic synthesis approach of reputable national and international journal articles relevant to forensic accounting and cyber fraud. The findings indicate that forensic accounting plays a strategic role not only in post-fraud investigations but also in early detection and prevention of technology-based fraud. The effectiveness of this role is strongly influenced by the mastery of forensic accounting competencies, including accounting expertise, auditing skills, data analytics, and digital forensic capabilities. The results underscore that strengthening forensic accounting competencies is a key factor in enhancing organizational capacity to mitigate cyber fraud risks. This study is expected to contribute theoretically to the development of forensic accounting literature and provide practical implications for organizations and educational institutions in responding to the challenges of digital fraud.
PERAN STRUKTUR KEPEMILIKAN DALAM MEMPENGARUHI KONSERVATISME AKUNTANSI Rais, Fiqriah A.; Praditha, Riza
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2633

Abstract

This study aims to analyze the role of a company's capital ownership structure in influencing accounting conservatism practices. The ownership structures used in this study are managerial ownership, institutional ownership, and foreign ownership. The subjects of this study were companies indexed in the LQ45 on the Indonesia Stock Exchange. Subjects were selected as samples using a purposive sampling method, and a total of 72 participants were selected. Data were analyzed using multiple linear regression analysis. The results show that managerial ownership plays a role in increasing the potential for conservative practices. The greater the managerial ownership of a company, the greater the practice of accounting conservatism. Different results were obtained from testing institutional ownership and foreign ownership, which did not have a significant impact on accounting conservatism.
KINERJA KEUANGAN DAN REPUTASI PERUSAHAAN: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Laurentius Christian Oktavianus; Fransiskus Randa; Robert Jao; Riza Praditha
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.218-227

Abstract

The purpose of this study is to investigate the effect of financial performance on company reputation and the influence of company reputation on financial performance. This study uses secondary data, namely the annual report and Corporate Image Index (CII) visited by the Frontier Consulting Group. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange which have a CII score index consecutively during the 2016-2019 period. The number of companies that meet the criteria in this study are 34 companies selected using purposive sampling with a total of 136 data observed. This study uses simple linear regression analysis. The results of this study indicate that financial performance has a positive and significant effect on the company's reputation and the company's reputation has a positive and significant effect on financial performance.
The Effect of Profitability, Leverage, and Firm Size on Firm Value with Dividend Policy as an Intervening Variable Jao, Robert; Tangke, Paulus; Holly, Anthony; The, Felisya; Praditha, Riza
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10285

Abstract

The purpose of this study is to investigate the effect of profitability, leverage, and firm size on firm value mediated by dividend policy. This study employs signal theory and the bird-in-hand theory to explain the relationship between variables. The population used is non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data sources used are secondary data in the form of annual reports obtained from the Indonesia Stock Exchange and the company's official website. The sample consists of 118 companies, selected over three years, using a purposive sampling method. The results of the study indicate that profitability has a significant positive effect on dividend policy, while leverage has a significant adverse effect on dividend policy; however, firm size does not significantly affect dividend policy. The study's findings also revealed that profitability, leverage, firm size, and dividend policy have a significant positive effect on firm value. Finally, this study found that dividend policy mediates the relationship between profitability and leverage on firm value. However, dividend policy is unable to mediate the relationship between firm size and firm value.
Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Adityaningsih, Yuliana Alimuddin, Muh. Ilham Amir, Andi Mattulada Andardinata, Ady Andi Ruslan Andi Yusril Cibu Cibu Anggraeni, Rasmi Nur Annisa, Rizky Anthony Holly Anwar, Anas Iswanto Arman Kamal Asmawiyah Asmawiyah Ayu Gustiningsih, Diah Bahtiar Bahtiar Bustan Ramli Dasri, Muhammad Diah Ayu Gustiningsih Fatahillah R Fransiskus Randa Fransiskus Randa Haliah, Haliah HARIYANTI Holly, Anthony iani * Fitriani Indah Pusvita Sari Irma Nasution Ali IRVANDI, IRVANDI Jamaluddin Majid Jamaluddin Majid Kartini Kartini Lasty Agustuty Laurentius Christian Oktavianus Linda Arisanty Razak Lulu Ariandi Saputra Mande, Henni Megawati - Megawati Megawati Misdal Bayana Muhaeril, Muhaeril Muliana, Sitti Nur Aisyah Nur Fatwa Basar Nurjaya Gani Nurlaila Hasmi Nurlinda Nurlinda, Nurlinda Paulus Tangke Rais, Fiqriah A. Rajindra Reski Amalia Putri Reynaldi Fansurya Robert Jao Said, Siti Nur Reskiyawati Septiana, Nani Siti Nur Reskiyawati Said Suriani Suriani Syahrul Syahrul Tangke, Paulus The, Felisya Wali, Nur Fitri Yohanis Rura Zainal Abidin