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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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Pengungkapan Intellectual Capital Dan Corporate Governance Terhadap Biaya Ekuitas Dengan Pendekatan Model Ohlson Rivandi, Muhammad; Meirina, Elsa; Zulvia, Dewi; Susanti, Febsri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4890

Abstract

Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used. The cost of equity measurement used in this study is the Ohlson model. This study aims to analyze the effect of intellectual capital disclosure, independent commissioners, and leverage on the cost of equity. The sample of companies used by LQ45 companies listed on the Indonesia Stock Exchange in 2020-2023 was selected using purposive sampling techniques. The analysis method uses panel data regression. The results of this study show that 1) intellectual capital disclosure has no effect on the cost of equity, 2) independent commissioners have a negative and significant effect on the cost of equity and 3) leverage has no effect on the cost of equity. The implications of the research are expected to be used as a basis in future research and provide an overview of intellectual capital disclosure and corporate governance on the cost of equity through the Ohlson model approach
Kinerja Keuangan Ditinjau Dari Struktur Modal Dan Ukuran Perusahaan Di Perusahaan LQ45 Rivandi, Muhammad; Marselia, Mia
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1286

Abstract

The company's financial performance is a picture of the economic results that can be achieved by the company at a certain time through the company's activities. This study aims to determine the effect of Capital Structure using the Debt to Asset Ratio (DAR) calculation, and Firm Size using the Ln Total Assets calculation on the company's Financial Performance as measured by Return on Assets (ROA). The population in this study were LQ45 companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021 which were selected using the purposive sampling method and 21 LQ45 companies were obtained in 4 years so that 84 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that capital structure and Firm Size have a negative effect on financial performance.
Pengaruh Leverage dan Profitabilitas terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Industri Della Ananda; Muhammad Rivandi; Dewi Zulvia; Elsa Meirina
BENING Vol 13, No 1 (2026): MEI 2026
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v13i1.8972

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan profitabilitas terhadap integritas laporan keuangan pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Metode analisis yang digunakan adalah regresi data panel dengan bantuan software E-Views 12. Sampel penelitian ditentukan menggunakan teknik purposive sampling dengan jumlah observasi sebanyak 96 data. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif dan signifikan terhadap integritas laporan keuangan. Hal ini mengindikasikan bahwa semakin tinggi tingkat leverage, maka perusahaan cenderung meningkatkan transparansi laporan keuangan untuk menjaga kepercayaan kreditor. Sementara itu, profitabilitas juga berpengaruh positif dan signifikan terhadap integritas laporan keuangan, yang menunjukkan bahwa perusahaan dengan kinerja keuangan yang baik cenderung menyajikan laporan keuangan yang lebih andal dan jujur.
Revitalisasi Pemahaman Laporan Keuangan Berbasis SAK EMKM pada UMKM  Kerupuk Azizah Kota Padang Desyani Umar; Muhammad Rivandi; Elsa Meirina; Elvirha Dwi Kartika; Hayu Yolanda Utami; Mike Kusuma Dewi
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/em5qp753

Abstract

This community service aims to revitalize the understanding of MSME Kerupuk Azizah in Padang regarding SAK EMKM-based financial reporting to support business accountability. Post-pandemic, the partner stopped using paid applications and reverted to non-standard manual recording. The method used is participatory engagement through observation, financial education, and Cost of Goods Sold (COGS) simulation. The results showed a significant increase in understanding, with 85% of participants successfully completing a simple recording simulation. The partner actively participated in preparing Balance Sheets, Income Statements, and asset separation. This understanding becomes a foundation for preparing independent, efficient financial reports without software costs.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Dan Pemahaman Sistem Prosedur Pengelolaan Keuangan Terhadap Penyerapan Anggaran Di Badan Pengelolaan Keuangan Dan Aset Daerah Kota Padang Roh Hatul Qohryzah; Muhammad Rivandi
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 3 (2026): IJEMA - Maret 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penyerapan anggaran merupakan indikator penting dalam menilai kinerja pengelolaan keuangan daerah karena mencerminkan kemampuan instansi pemerintah dalam merealisasikan anggaran yang telah direncanakan. Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh perencanaan anggaran, pelaksanaan anggaran, serta pemahaman terhadap sistem dan prosedur pengelolaan keuangan terhadap tingkat penyerapan anggaran pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Padang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Teknik pengambilan sampel yang digunakan adalah total sampling dengan jumlah responden sebanyak 45 orang. Data penelitian diperoleh melalui penyebaran kuesioner kepada pegawai yang secara langsung terlibat dalam pengelolaan keuangan daerah. Selanjutnya, data dianalisis menggunakan perangkat lunak Statistical Package for the Social Sciences (SPSS) dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa perencanaan anggaran tidak berpengaruh positif dan signifikan terhadap penyerapan anggaran. Sebaliknya, pelaksanaan anggaran memiliki pengaruh positif dan signifikan terhadap penyerapan anggaran. Sementara itu, pemahaman terhadap sistem dan prosedur pengelolaan keuangan tidak berpengaruh terhadap penyerapan anggaran di BPKAD Kota Padang
Pengaruh Self Assessment System, Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai Kpp Pratama Padang Satu Selvi Gustia Putri; Muhammad Rivandi, Elvhira Dwi Kartika, Dewi zulvia
YUME : Journal of Management Vol 9, No 2 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i2.11567

Abstract

Pajak merupakan sumber utama penerimaan negara yang digunakan untuk membiayai pembangunan nasional, salah satunya adalah Pajak Pertambahan Nilai (PPN). Penerimaan PPN dipengaruhi oleh berbagai faktor dalam sistem perpajakan, seperti penerapan self assessment system, pemeriksaan pajak, dan penagihan pajak. Penelitian ini bertujuan untuk menganalisis pengaruh self assessment system, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan PPN di KPP Pratama Padang Satu. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data primer dan sekunder. Data primer diperoleh melalui penyebaran kuesioner kepada responden, sedangkan data sekunder diperoleh dari buku, jurnal, dan dokumen terkait. Teknik analisis data menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa self assessment system tidak berpengaruh signifikan terhadap penerimaan PPN, sedangkan pemeriksaan pajak dan penagihan pajak berpengaruh positif dan signifikan terhadap penerimaan PPN. Secara simultan, ketiga variabel berpengaruh signifikan terhadap penerimaan PPN.Kata Kunci: Self Assessment System; Pemeriksaan Pajak; Penagihan Pajak; Penerimaan PPN
Pengaruh Akuntansi dan Teknologi Informasi terhadap Kualitas Laporan Keuangan UMKM Sektor Kuliner di Kota Padang Umar, Desyani; Ayu, Sinta Gusti; Rivandi, Muhammad; Kartika, Elvirha Dwi
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54824

Abstract

This study aims to analyze the effect of accounting understanding and information technology on the quality of financial reports of MSMEs in the culinary sector in Padang City. The research method used is quantitative research with a survey approach. The data used are primary data obtained through the distribution of questionnaires to MSME actors in the culinary sector in Padang City. The research population consisted of 15,830 business units, with the sampling technique using purposive sampling, resulting in 90 respondents. The data analysis techniques used include instrument testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination test using the SPSS program. The results of the study indicate that accounting understanding has a positive and significant effect on the quality of MSME financial reports, while information technology does not have a significant effect on the quality of financial reports. This study implies that strengthening basic manual accounting competencies for culinary MSME actors is more urgently needed by stakeholders than merely focusing on digitalization, considering that the use of technology has not provided a significant contribution to the quality of financial reporting without a strong foundation in accounting understanding.
Pengaruh Kualitas Sumber Daya Manusia dan Usia Usaha terhadap Kualitas Laporan Keuangan di Sektor Kuliner Kota Padang Lestari, Dika; Umar, Desyani; Zulfia, Dewi; Rivandi, Muhammad
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54844

Abstract

Small and Medium Enterprises (SMEs) play a strategic role as the backbone of the economy, driving economic growth and income equality, particularly in Padang City, which contributes significantly to the GRDP of West Sumatra Province. Despite their significant potential, SMEs still face fundamental challenges, particularly in preparing high-quality financial reports. The low quality of financial reports is caused by limited accounting knowledge, weak human resources (HR) quality, and a lack of business experience, as reflected in the age of the business. This study aims to analyze the influence of HR quality and business age on the quality of financial reports of culinary sector SMEs in Padang City. The method used is a quantitative approach with multiple regression analysis. The sample consisted of 60 fast food SMEs in Padang City in 2025. The results of this study indicate that human resources and business age have a positive and significant influence on the quality of financial reports in fast food SMEs in Padang City. This finding indicates the importance of increasing human resource capacity through training and mentoring, as well as business experience in supporting the preparation of more accurate, relevant, and reliable financial reports. This research is expected to be a basis for the government and related parties in designing policies and programs for empowering SMEs to improve the quality of financial reports and business competitiveness in a sustainable manner.
DETERMINASI PROFITABILITAS PERUSAHAAN RETAIL: PERAN MANAJEMEN MODAL KERJA, LIKUIDITAS, DAN LEVERAGE Muhammad Rivandi; Dodi Pernandes; Lidya Martha; Teguh Hidayat
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7780

Abstract

Profitability is a key indicator of financial performance that reflects a company’s ability to generate profits through the efficient utilization of its assets. This study aims to analyze the effect of working capital management, liquidity, and Leverage on the profitability of retail companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative approach with a causal associative method. The research sample consists of 16 retail companies, selected using a purposive sampling technique. The data used in this study are secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using panel data regression after fulfilling the required classical assumption tests and selecting the appropriate regression model. The results indicate that working capital management has a positive effect on profitability, while liquidity has a negative effect on profitability. Meanwhile, Leverage does not have a significant effect on the profitability of retail companies. Simultaneously, working capital management, liquidity, and Leverage significantly affect profitability. The implications of this study suggest that retail companies should improve the efficiency of working capital management and maintain optimal liquidity levels to enhance financial performance, while managing debt usage prudently to avoid excessive financial risk.
Pengaruh E-commerce dan Modal Usaha Terhadap Kinerja Keuangan UMKM Kota Padang Lindy Chintya Darma; Dewi Zulvia; Muhammad Rivandi; Anggi Saputra
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.118

Abstract

The purpose of this research is to examine the influence of e-commerce and business capital on the financial performance of MSMEs in the packaged culinary sector in Padang City. The variables used include the dependent variable, financial performance (Y), and the independent variables, e-commerce (X1) and business capital (X2). This research uses quantitative methods, collecting data by distributing questionnaires to 65 respondents using purposive sampling techniques. By using instrument tests (validity and reliability), classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression, and hypothesis testing (t-test and F-test) with the help of the SPSS application, the results show that e-commerce has a positive and significant influence on the financial performance of MSMEs, business capital has a positive and significant influence, and simultaneously e-commerce and business capital have a positive and significant influence on the financial performance of MSMEs in the packaged culinary sector in Padang City.
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