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All Journal YUME : Journal of Management Jurnal Tabarru': Islamic Banking and Finance JURNAL PUNDI International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi UPI YPTK Journal of Business and Economics International Journal of Trends in Accounting Research Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JCA (Jurnal Cendekia Akuntansi) Jurnal Bina Bangsa Ekonomika Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Journal of Community Service JURNAL ECONOMINA YASIN: Jurnal Pendidikan dan Sosial Budaya ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Journal of Management and Social Sciences Journal of Artificial Intelligence and Digital Business Transformasi: Journal of Economics and Business Management Jurnal Manajemen dan Ekonomi Kreatif Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen Jurnal Ilmiah Dan Karya Mahasiswa e-Jurnal Apresiasi Ekonomi International Journal of Trends in Accounting Research Bina Bangsa International Journal of Business and Management IJEFSD Research in Accounting Journal Jurnal Ecogen Optimal: Jurnal Ekonomi dan Manajemen Economics and Digital Business Review
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Inovasi Pembukuan Digital UMKM: Implementasi Aplikasi Accurate dalam Meningkatkan Kualitas Laporan Keuangan Usaha Pandai Sikek Dewi, Aminar Sutra; Mayliza, Riri; Martha, Lidya; Fitriadi, Yohan; Suryadi, Nanda
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 7 No. 1 (2026): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v7i1.1973

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Nagari Pandai Sikek masih menghadapi keterbatasan dalam pengelolaan pembukuan keuangan, khususnya dalam penyusunan laporan keuangan yang transparan dan akuntabel. Permasalahan utama yang dihadapi adalah rendahnya literasi akuntansi serta penggunaan sistem pembukuan manual yang belum terstandarisasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan pelaku UMKM melalui penerapan digitalisasi pembukuan menggunakan aplikasi Accurate sebagai solusi pencatatan keuangan berbasis teknologi. Metode pelaksanaan kegiatan meliputi tahap identifikasi kebutuhan UMKM, pelatihan penggunaan aplikasi Accurate, pendampingan penyusunan laporan keuangan, serta evaluasi hasil implementasi. Kegiatan ini melibatkan pelaku UMKM secara partisipatif agar mampu mengoperasikan aplikasi secara mandiri dalam aktivitas usaha sehari-hari. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM terhadap pencatatan transaksi keuangan, kemudahan dalam penyusunan laporan laba rugi dan neraca, serta meningkatnya transparansi laporan keuangan usaha. Selain itu, digitalisasi pembukuan membantu pelaku UMKM dalam pengambilan keputusan usaha yang lebih berbasis data. Kegiatan ini diharapkan dapat mendorong keberlanjutan pengelolaan keuangan UMKM serta meningkatkan daya saing usaha secara berkelanjutan.
Pengaruh Social Media Marketing, Kualitas Produk, dan Kepercayaan Pelanggan terhadap Minat Beli pada CV. Kuliner Makmur Sejahtera Kota Padang Dela Safitri; Riri Mayliza
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9352

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Social Media Marketing, kualitas produk, dan kepercayaan pelanggan terhadap minat beli konsumen pada CV. Kuliner Makmur Sejahtera Kota Padang dengan brand produk Katuju Indonesia. Penelitian ini dilatarbelakangi oleh meningkatnya persaingan UMKM kuliner di era digital yang menuntut pelaku usaha untuk mampu membangun minat beli konsumen melalui strategi pemasaran yang efektif, kualitas produk yang baik, dan tingkat kepercayaan pelanggan yang tinggi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan metode survei. Populasi penelitian adalah masyarakat yang mengetahui produk Katuju Indonesia, baik konsumen maupun calon konsumen. Sampel penelitian berjumlah 120 responden yang ditentukan menggunakan rumus Hair et al. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan skala Likert secara online dan offline. Analisis data dilakukan menggunakan SPSS melalui uji validitas, reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa Social Media Marketing tidak berpengaruh signifikan terhadap minat beli dengan nilai signifikansi sebesar 0,794 > 0,05. Sementara itu, kualitas produk berpengaruh positif dan signifikan terhadap minat beli dengan nilai signifikansi 0,030 < 0,05. Kepercayaan pelanggan juga berpengaruh positif dan signifikan terhadap minat beli dengan nilai signifikansi 0,000 < 0,05 serta menjadi variabel yang paling dominan memengaruhi minat beli konsumen. Nilai koefisien determinasi (R²) sebesar 0,581 menunjukkan bahwa ketiga variabel mampu menjelaskan minat beli sebesar 58,1%, sedangkan sisanya dipengaruhi oleh variabel lain di luar penelitian.
Pengaruh Kompetensi dan Kualitas Kerja Pegawai terhadap Kepuasan Mitra PT Jamkrida Sumbar (Perseroda) Middra Silvia; Riri Mayliza
YASIN Vol 6 No 3 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10124

Abstract

This study was motivated by the importance of employee competence and work quality in creating partner satisfaction in business-to-business (B2B) relationships. In the cooperation between PT Jamkrida Sumbar (Perseroda) and its partners, employee performance plays a strategic role in maintaining service quality, trust, and the sustainability of business relationships. However, the increasing volume of guarantee services and claim settlement processes creates challenges in maintaining consistent service quality. This study aims to analyze the influence of employee competence and work quality on partner satisfaction at PT Jamkrida Sumbar (Perseroda). This study used a quantitative approach with an associative method. The research population consisted of partners of PT Jamkrida Sumbar (Perseroda), with a sample of 30 respondents selected using purposive sampling. Data were collected through questionnaire distribution and analyzed using multiple linear regression with the assistance of SPSS version 20. The results showed that employee competence and work quality had a positive and significant effect on partner satisfaction. The conclusion of this study affirms that improving employee competence and work quality is an important factor in strengthening satisfaction, trust, and the sustainability of business cooperation between the company and its partners. These findings provide practical implications for PT Jamkrida Sumbar (Perseroda) to continuously improve employee competence and maintain work quality as a strategy for enhancing the quality of guarantee services.
Efektivitas Belanja Perjalanan Dinas dan Dukungan Organisasi dalam Menunjang Kinerja Pegawai Badan Pengawas Pemilihan Umum Provinsi Sumatera Barat Efli Letsunanda Bikuraini; Riri Mayliza
YASIN Vol 6 No 3 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10271

Abstract

Although public-sector employee performance is an important factor in supporting the effectiveness of institutional task implementation, studies that specifically examine the influence of the effectiveness of official travel expenditure and perceived organizational support on employee performance at the General Election Supervisory Agency (BAWASLU) of West Sumatra Province still need to be strengthened. This study aims to analyze the influence of the effectiveness of official travel expenditure and perceived organizational support on the performance of employees of BAWASLU of West Sumatra Province. This study used a quantitative approach with a causal associative design. The study population included all 67 employees of BAWASLU of West Sumatra Province, using a saturated sampling or census technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS. The results showed that the effectiveness of official travel expenditure had a positive and significant effect on employee performance, with a calculated t-value of 3.153 and a significance value of 0.003. Perceived organizational support also had a positive and significant effect on employee performance, with a calculated t-value of 4.257 and a significance value of 0.000. The Adjusted R Square value of 0.494 indicates that the effectiveness of official travel expenditure and perceived organizational support contributed 49.4% to employee performance. The conclusion of this study affirms that effective management of official travel budgets and the strengthening of organizational support are important factors in improving public-sector employee performance. These findings provide an empirical contribution to the development of public-sector management studies as well as practical implications for election supervisory institutions in strengthening the effectiveness of budget management and organizational support.
The Effect of Board of Directors and Independent Board of Commissioners on Financial Performance of Banking Company Selvi Wahyuni; Riri Mayliza
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.475

Abstract

The company's financial performance is a financial report that shows the condition of a company, which is used as a consideration for taking further action. as well as for the community to assess the smooth running of a company before taking action. As the manager of the company, the manager knows more about the company's prospects and internal information in the future than the owner or (shareholder). Managers have an obligation to give a signal about the condition of the company to the owner of the company. The purpose of this study was to determine the effect of independent boards of directors and commissioners on the financial performance of banking companies. The variables in this study are the Independent Board of Directors and Board of Commissioners. Sampling using purposive sampling technique with certain criteria. Which resulted in a sample of 28 banking companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is panel data regression analysis using Eviews version 8. The results show that the Board of Directors has no effect on the company's financial performance, while the Board of Independent Commissioners has an influence on the company's financial performance.
The Role of the Board of Commissioners and Audit Committee in Influencing the Financial Performance of Banks Listed on the Indonesian Stock Exchange (IDX) Sarah Febiola; Riri Mayliza; Lola Fitria Sari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.707

Abstract

This research aims to determine the influence of the board of commissioners (DK) and audit committee (KA) on the financial performance of those listed on the Indonesia Stock Exchange in 2018-2022. The years used in this research are five years, starting from 2018-2022. Samples were taken using the purposive sampling method. A population of 43 companies listed on the Indonesian Stock Exchange obtained 33 companies as samples with an observation period of five years (2018-2022). Data were analyzed using panel data regression. Based on the results of data analysis, it was concluded that the board of commissioners had no positive and insignificant effect on financial performance and Audit Committee has a positive and significant effect on financial performance.
The Influence of Leverage and Firm Size on Firm Value in the Banking Sector Listed on the Indonesia Stock Exchange (IDX) Dhea Ananda; Riri Mayliza
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1320

Abstract

Shareholder welfare is often reflected in a company’s value, encouraging firms to innovate in order to enhance their market valuation. This study aims to examine the impact of leverage and company size on the company value of banking sector firms listed on the Indonesia Stock Exchange from 2019 to 2023. A sample of 38 companies was selected using the proportional sampling method. The analysis was conducted using panel data regression. The findings reveal that leverage has a negative and significant effect on company value, while company size does not have a significant effect on company value in the banking sector firms listed on the Indonesia Stock Exchange.
Firm Value in Indonesian Healthcare Companies: Do Internal Factors and Dividend Policy Matter? Ari Nurwahidah; Riri Mayliza; Ahmad Fayaz Naziry; Tran Thai Ha Nguyen; Muhammad Firmansyah
Research in Accounting Journal (RAJ) Vol. 7 No. 2 (2026): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/axd8k419

Abstract

This study aims to analyse the influence of profitability, firm size, leverage and insider ownership on firm value, with dividend policy as a moderating variable, amongst healthcare sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The study employs the Signalling Theory and Agency Theory approaches, using a sample of 8 companies selected via purposive sampling, yielding 40 observations from the companies’ annual reports, which were analysed using fixed-effects panel data regression via EViews. The results indicate that profitability has a positive effect on firm value, whilst firm size and leverage have no effect. Managerial ownership was found to have a negative effect on firm value. In terms of moderation, dividend policy did not strengthen the effects of profitability, firm size and leverage, but it did strengthen the effect of insider ownership on firm value. An Adjusted R-Squared value of 87.9% indicates that the variables in the model are highly effective in explaining firm value.  
LITERATURE REVIEW DISCLOSURE CORPORATE SOCIAL RESPONSIBILITY (CSR) OFIN ASSESSING COMPANY PERFORMANCE Riri Mayliza
International Journal on Economics, Finance and Sustainable Development Vol. 3 No. 5 (2021): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v3i5.1906

Abstract

Companies in carrying out business activities in the implementation process, of course, will be related to social responsibility towards the environment. CSR, which should have been in the voluntary domain, is now being brought into the mandatory domain. In addressing this, companies must be able to translate CSR in a logical framework to provide benefits for sustainable company performance. This study is a literature study from various empirical studies on corporate social responsibility and corporate performance. The results of this literature indicate that the results of the impact of company activities on the environment on the wider community, which are implemented with good governance, are a necessity for companies to be able to run their business. Which if it can be done properly through a CSR program that can meet community expectations of its existence, it will have a good impact on company performance
The Effect of Board of Directors and Independent Board of Commissioners on Financial Performance of Banking Company Selvi Wahyuni; Riri Mayliza
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.475

Abstract

The company's financial performance is a financial report that shows the condition of a company, which is used as a consideration for taking further action. as well as for the community to assess the smooth running of a company before taking action. As the manager of the company, the manager knows more about the company's prospects and internal information in the future than the owner or (shareholder). Managers have an obligation to give a signal about the condition of the company to the owner of the company. The purpose of this study was to determine the effect of independent boards of directors and commissioners on the financial performance of banking companies. The variables in this study are the Independent Board of Directors and Board of Commissioners. Sampling using purposive sampling technique with certain criteria. Which resulted in a sample of 28 banking companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is panel data regression analysis using Eviews version 8. The results show that the Board of Directors has no effect on the company's financial performance, while the Board of Independent Commissioners has an influence on the company's financial performance.