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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS 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 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 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 International Research of Multidisciplinary Analysis Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Student Research Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Cahaya Pengabdian Akurasi
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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Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Jeri Kurnia; Muhammad Rivandi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1315

Abstract

Company value is something important and is the company's main object to continue to increase its company value as a going concern for the company's survival in the future. This research aims to determine the effect of profitability and leverage on company value. The research population of banking sector companies, the research sample was 24 companies selected using a purposive sampling technique with an observation period of 2019-2022. The data analysis method used in this research is a panel data regression model. Based on the test results, profitability has no effect on company value and leverage has a significant positive effect on company value.
Dampak Penerapan Standar Akuntansi Pemerintah, Kualitas Laporan Keuangan Dan Sistem Pengendalian Internal Terhadap Akuntabiltas Kinerja Instansi Pemerintah Daerah Gerry Hamdani Putra; Muhammad Rivandi; Dewi Zulvia
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1899

Abstract

The aim of this research is to provide empirical evidence regarding the impact of implementing government accounting standards and internal control systems on the accountability of local government agencies. The population in this study was taken from the Regional Civil Service Agency (BKD) of Padang. The sampling technique that researchers used was Porposive Sampling with a sample size of 40 respondents and the testing tool used was multiple linear regression analysis. The results of this research prove that there is an impact of implementing government accounting standards, the quality of financial reports and internal control systems on the accountability of the performance of local government agencies Keyword: implementing government accounting standards, quality of financial reports, internal control systems, accountability of local government agencies
Determinan Profitabilitas Dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan Property Dan Real Estate Vini Alvianita; Muhammad Rivandi
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 2 (2023): Mei : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i2.1547

Abstract

The company’s stock price isthe closing price which is formed due to the interaction between buyers and sellers. This study aims to determine the effect of profitability using the calculation of Return On Assets (ROA), and company size using the caculation of Ln Total Assets on the company’s stock price as measured by the closing price of each company. The population in this study were Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021 which were selected using the purposive sampling method and obtained 10 Property dan Real Estate companies within 5 years so that 50 samples were observed. The data analysis method used in this study is the panel data regresion model. Based on the result of testing the hypotesis, that profitability has a positive effect while company size has no effect on stock prices.
PENCATATAN DAN KINERJA KEUANGAN DI USAHA MIKRO KECIL MENENGAH KOTA SOLOK Sari, Laynita; Rivandi, Muhammad; Dewi, Mike Kusuma
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 2 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i2.75

Abstract

The goal to be achieved in this community service activity is to find out the financial recording process in small, micro and medium enterprises in Solok City, especially in Tanah Liek Salingka Tabek Batik, and to find out whether financial performance is effective with existing financial records. The research method is using descriptive methods and documentation techniques. Community service activities are carried out starting from helping with financial records. With this community service activity, it can provide knowledge to batik entrepreneurs in managing their finances
ANALISIS KONTRIBUSI RETRIBUSI SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH: Studi Kasus Pada Kabupaten Pesisir Selatan Tahun 2014-2023 Muhammad Rivandi; Silvia Armayeni
Jurnal Media Akademik (JMA) Vol. 2 No. 5 (2024): JURNAL MEDIA AKADEMIK Edisi Mei
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i5.296

Abstract

Pemerintah Kabupaten Pesisir Selatan telah menggencarkan berbagai usaha dan kegiatan dalam memajukan sektor pariwisata karena dinilai mempunyai potensi dalam menyumbangkan kontribusi retribusi sebagai pendapatan serta dalam proses penyerapan tenaga kerja. Namun pesatnya perkembangan industri pariwisata akan berdampak terhadap pendapatan yang diperoleh daerah tersebut khususnya di sektor pariwisata. Meskipun demikian, dapat kita lihat pada bagian retribusi daerah, total pendapatan retribusi daerah pada tahun 2020 mengalami penyusutan yang signifikan dengan nilai persentase mencapai 56% jika dibandingkan dengan tahun 2019. Walaupun demikian, penerimaan retribusi daerah Kabupaten Pesisir Selatan selalu mengalami kenaikan hingga tahun 2022. Adapun penyebab rendahnya pendapatan retribusi daerah di Kabupaten Pesisir Selatan pada tahun 2020 yaitu adanya pelaksanaan Pembatasan Sosial Berskala Besar (PSBB) yang merupakan upaya lanjutan dari pencegahan penyebaran wabah pandemi Covid-19. Hal tersebut membuat seluruh aktivitas yang ada di Kabupaten Pesisir Selatan menjadi terhenti sementara, baik itu aktivitas dari sektor perekonomian maupun dari sektor pariwisata yang memiliki potensi di daerah tersebut.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP FINANCIAL DISTRESS PADA SEKTOR TRANSPORTASI PERIODE 2019-2022 Muhammad Rivandi; Dewi Zulvia; Yetta Esra Prysa Lumban Tobing
Jurnal Media Akademik (JMA) Vol. 2 No. 5 (2024): JURNAL MEDIA AKADEMIK Edisi Mei
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i5.298

Abstract

Perusahaan yang tidak mampu mengelola dan menjaga kestabilan hasil keuangannya akan mengalami kesulitan keuangan yang pada akhirnya mengakibatkan kebangkrutan. Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, komite audit dan kualitas audit terhadap financial distress pada Sektor Transportasi periode 2018-2022. Kriteria pemilihan sampel perusahaan menggunakan teknik poposive sampling dan didapatkan 40 perusahaan yang sesuai kriteria. Data diuji dengan analisis regresi logistik menggunakan software statistik SPSS.25. Hasil penelitian menemukan bahwa komisaris independen berpengaruh positif signifikan terhadap financial distress, komite audit berpengaruh negatif signifikan terhadap financial distress dan kualitas audit tidak berpengaruh signifikan terhadap financial distress.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Akhfina Efendi; Muhammad Rivandi
Jurnal Media Akademik (JMA) Vol. 2 No. 5 (2024): JURNAL MEDIA AKADEMIK Edisi Mei
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i5.300

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh struktur modal, likuiditas dan profitabilitas terhadap nilai perusahaan pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Jumlah sampel yang diteliti adalah 40 perusahaan dengan penelitian 5 tahun. Jadi total data yang digunakan adalah 200 data penelitian. Penelitian Metode yang digunakan adalah uji analisis regresi data panel. Penelitian ini menggunakan uji hipotesis untuk mengembangkan hasil penelitian mengenai pengaruh struktur modal, likuiditas dan profitabilitas nilai perusahaan. Hasil penelitian menyimpulkan bahwa variabel struktur modal berpengaruh positif dan berpengaruh signifikan terhadap nilai perusahaan. Setiap kenaikan struktur modal akan menjadi variabel mampu meningkatkan nilai perusahaan secara signifikan. Variabel likuiditas mempunyai pengaruh positif dan berpengaruh signifikan terhadap nilai perusahaan. Setiap kenaikan pada variabel likuiditas akan mampu meningkatkan nilai perusahaan secara signifikan. Variabel profitabilitas tidak berpengaruh signifikan berpengaruh pada nilai perusahaan. Setiap kenaikan pada variabel profitabilitas tidak akan bertambah atau berkurang nilai perusahaan secara signifikan.
Kepatuhan Wajib Pajak Dan Pemutihan Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Samsat Padang Pariaman Rasul Hamidi; Muhammad Rivandi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1302

Abstract

The purpose of this study was to obtain empirical evidence of the influence, taxpayer compliance and tax bleaching on motor vehicle tax revenues. The location of this study is at the SAMSAT Padang Pariaman Office. The receipt of motor vehicle taxis all income or gains generated from motor vehicle taxes such as annual PKB, receipts from fines given to taxpayers who have arrears, as well as other vehicle tax revenues related to motor vehicle tax. The sample determination method used in this study is an incidental sampling method. The data collection method in this study is a questionnaire method that is distributed to motor vehicle taxpayers as many as 100 questionnaires. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis, it shows that taxpayer compliance and tax bleaching have a significant positive effect on motor vehicle tax revenues. This research is expected to provide more in-depth information and understanding, and it is hoped that taxpayer compliance will increase and tax bleaching programs will continue to be held so that motor vehicle tax revenues increase.
Pengaruh Sistem Pengendalian Internal Pemerintahan dan Sistem Akuntansi Keuangan Daerah Pada Kantor Inspektorat Kota Padang Sumatera Barat Nurfajriyati, Nurfajriyati; Muhammad Rivandi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2412

Abstract

This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.
SPREAD BASED MENINGKATKAN LABA PERUSAHAAN PERBANKAN DI INDONESIA Sari, Laynita; Ananda, Febryandhie; Zulfia, Dewi; Rivandi, Muhammad; Dewi, Mike Kusuma
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.275

Abstract

This study aims to determine the effect of spread based on the profit of banking companies in Indonesia. Spread Based and company profits are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to forty-five banking companies in Indonesia from 2017-2022, which were determined by the purposive sampling method. The type of data used is secondary data in the form of annual reports of banking companies for the 2017-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12. This study found that spread-based provides empirical evidence of a significant positive effect on the profits of banking companies listed on the Indonesia Stock Exchange in 2017-2022
Co-Authors Akhfina Efendi Ananda, Febryandhie Andi Harita Putra Andra, Yefrinal Anisya Sri Septika Annisa Annisa Ariska, Sherly Atika Ivonella S Berta Agus Petra Budiman K Dedi Ardianto Dewi Zulfia Dewi, Aminar Sutra Dewi, Mike Kusuma Dina Cantika Eko Rinando Elsa, Melsi Pratama Elvonika Retno Kemala Feby Oktaviani Findi Oktaviana Fitra Oliyan Gina Septiana Hery Widijanto Hidayat, Teguh Ikbal Jauhari Jelita Anggraini Jelita Anggraini Jeri Kurnia Lasmidar Lasmidar Lil Fatma Zunaifah Magdalena, Maria Marlina Marlina Marlina Marlina Marselia, Mia Meirina, Elsa Mia Marselia Muhammad Hanif Pramudia Novriani Novriani Nur Hikmah Lestari Nur Melia Putri 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 Sari, Laynita 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 Wina Permata Ramadhani Wulandari Gustiyani Yetta Esra Prysa Lumban Tobing Yeyen Anggraini Zulfia, Dewi Zulvia, Dewi Zunaifah, Lil Fatma