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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Economac: Jurnal Ilmiah Ilmu Ekonomi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Pendidikan Scholastic Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi YUME : Journal of Management Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Manajemen dan Bisnis JURNAL PUNDI Jurnal Ekonomi dan Bisnis Dharma Andalas AKURASI: Jurnal Riset Akuntansi dan Keuangan El-Barka: Journal of Islamic Economics and Business BENING Jurnal Manajemen Universitas Bung Hatta Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Inovasi Penelitian JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat (ABDIRA) Shafin: Sharia Finance and Accounting Journal JCA (Jurnal Cendekia Akuntansi) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen Dan Akuntansi Medan Accounting Information System, Taxes, and Auditing Journal (AISTA) International Research of Multidisciplinary Analysis Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Elektronika dan Teknik Informatika Terapan Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Student Research Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Cahaya Pengabdian Akurasi Jurnal Akuntansi Syariah (JAkSya) IJEMA
Rivandi, Muhammad
Sekolah Tinggi Ilmu Ekonomi KBP
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE IN THE BANKING SECTOR: THE ROLE OF PROFITABILITY, LEVERAGE, AND BOARD INDEPENDENCE Muhammad Rivandi; Bella Okta Sari; Dewi Zulvia; Elsa Meirina
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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

Abstract

Intellectual Capital Disclosure refers to the disclosure of information related to a company’s intellectual capital presented in annual reports or financial statements as a form of transparency to stakeholders. Intellectual capital itself represents intangible assets that serve as a source of competitive advantage in the knowledge-based economy. The purpose of this study is to empirically examine the significant effects of profitability, leverage, and independent commissioners on intellectual capital disclosure in banking sub-sector companies during the 2022–2024 period. This research employs a quantitative approach, and the sampling technique used is purposive sampling. The study includes 36 companies observed over a three-year period, resulting in a total of 108 observations. The data were obtained from the Indonesia Stock Exchange (IDX) https://www.idx.co.id/id and the respective companies’ official websites. Data processing was conducted using E-Views version 12, and the analysis method applied was panel data regression. The results of this study indicate that profitability has a positive effect on intellectual capital disclosure, while leverage and independent commissioners have no significant effect on intellectual capital disclosure.
Design of a Web-Based Accounting Information System to Improve Transparency and Accountability Teguh Hidayat; Muhammad Rivandi; Muhammad Abulwafa; Wilfah Busri Wahyu
Jurnal Elektronika dan Teknik Informatika Terapan ( JENTIK ) Vol. 4 No. 3 (2026): September: Jurnal Elektronika dan Teknik Informatika Terapan ( JENTIK )
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jentik.v4i3.1512

Abstract

Schools have a responsibility to manage their finances in accordance with applicable financial management principles, such as transparency, accountability, fairness, and efficiency. At Sutera State High School No. 2, financial management involves various funding sources allocated to a number of budget items, thus requiring an integrated and structured management system. To support cash flow control and the provision of accurate and timely financial information, an information system is needed that can generate financial reports in real time and be accessed by authorized decision-makers. This study aims to design a web-based accounting information system that can support the school’s budget management and implementation processes. The method used was the research and development (R&D) approach, employing the waterfall system development model. After the system design and testing phases were completed, the researchers collaborated with school officials to provide training and guidance on using the system. The research results show that the web-based financial information system developed simplifies cash flow management for financial staff and allows the principal to access financial reports directly. Thus, the designed system supports the realization of more transparent, effective, and accountable financial management at Sutera State High School No. 2. In addition to making it easier to prepare financial reports, this system also helps minimize data entry errors and speeds up the process of presenting financial information. It is hoped that this web-based accounting information system will serve as a solution to support more modern, efficient, and sustainable school financial management.
Pengaruh Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Nurasana Nurasana; Muhammad Rivandi
Akuntansi Vol. 2 No. 2 (2023): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.261

Abstract

Tax is the main source of state income which is used to finance government expenditure and national development. The formulation of the problems studied in this study are: (1) whether tax sanctions affect individual taxpayer compliance. ( 2 ) whether taxpayer awareness affects individual taxpayer compliance. The purpose of this study was to analyze the effect of tax sanctions on taxpayer awareness on individual taxpayer compliance. The related mariable used is taxpayer compliance from taxpayers.
Pengarih Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Provinsi Sumatera Barat Tahun 2018-2022 Eko Rinando; Muhammad Rivandi
Akuntansi Vol. 3 No. 1 (2024): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1492

Abstract

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Capital Expenditures in West Sumatra Province in 2018-2022. The research population is 12 districts and 7 cities in West Sumatra, with sampling using the census method where the entire population will be used as a sample. The regression method uses Panel Regression. Based on the research results, it shows that Regional Original Income has no effect on Capital Expenditures, General Allocation Funds have a positive effect on Capital Expenditures and Special Allocation Funds have no effect on Capital Expenditures.
Co-Authors Akhfina Efendi Ananda, Febryandhie Andi Harita Putra Andra, Yefrinal Anggi Saputra Anisya Sri Septika Annisa Annisa Ariska, Sherly Atika Ivonella S Ayu, Sinta Gusti Bella Okta Sari Berta Agus Petra Budiman K Dedi Ardianto Della Ananda Dewi Zulfia Dewi Zulvia Dewi, Aminar Sutra Dewi, Mike Kusuma Dina Cantika Dodi Pernandes Eko Rinando Eko Rinando Elsa, Melsi Pratama Elvonika Retno Kemala Feby Oktaviani Findi Oktaviana Fitra Oliyan Gina Septiana Hayu Yolanda Utami Hery Widijanto Hidayat, Teguh Ikbal Jauhari Jelita Anggraini Jelita Anggraini Jeri Kurnia Kartika, Elvirha Dwi Lasmidar Lasmidar Lestari, Dika Lil Fatma Zunaifah Lindy Chintya Darma Magdalena, Maria Marlina Marlina Marlina Marlina Marselia, Mia Martha, Lidya Meirina, Elsa Mia Marselia Muhammad Abulwafa Muhammad Hanif Pramudia Novriani Novriani Nur Hikmah Lestari Nur Melia Putri Nurasana Nurasana Nurasana Nurasana Nurfajriyati, Nurfajriyati Pratiwi, Tiara Ivandri Putra, Andi Harita Putra, Gerry Hamdani Putri Indriati Ranji Mai Putra Rasul Hamidi Reza Nofita Ridho Juanda Putra Rini Susanti Roh Hatul Qohryzah Sari, Laynita Selvi Gustia Putri Septiano, Renil Septika, Anisya Sri Silvia Armayeni Sophan Sophian Sri Madona Saleh Susanti, Febsri Tania Gusmariza Tiara Ivandri Pratiwi Umar, Desyani Vega Putri Rahmadani Vini Alvianita Wandi, Dedi Wilfah Busri Wahyu Wina Permata Ramadhani Wulandari Gustiyani Yetta Esra Prysa Lumban Tobing Yeyen Anggraini Zulfia, Dewi Zulvia, Dewi Zunaifah, Lil Fatma