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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Ubhara BUDGETING : Journal of Business, Management and Accounting Dynamic Management Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JAKPI LAWSUIT JURNAL PERPAJAKAN Jurnal Pemberdayaan Umat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi
Sari, Riski Ulan
Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH INTERNATIONAL STANDART OF ORGANIZATION, KUALITAS AUDITOR INTERNAL, DAN KONTRAK MANAJEMEN TERHADAP KUALITAS LABA Sari, Riski Ulan
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.4033

Abstract

The purpose of this study was to determine the effect of ISO, quality of internal auditors, and management contracts on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. The time period of the study is 4 years, namely the period 2015-2018. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program The results showed that ISO has a significant positive effect on earnings quality, while the quality of internal auditors and contract management negatively affects earnings quality.
PENGARUH ERM IMPLEMENTATION, INVENTORY INTENSITY, DAN CORPORATE IMAGE TERHADAP ECONOMIC PERFORMANCE Eksandy, Arry; Sari, Riski Ulan; Dewanti, Pratiwi
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.5067

Abstract

This study aims to examine the effect of ERM Implementation, Inventory Intensity and Corporate Image on the Economic Performance of Manufacturing Companies listed on the Indonesia Stock Exchange. This study uses a sample of Manufacturing Companies listed on the Indonesia Stock Exchange during the period 2015 – 2018. Based on the purposive sampling method, the number of Manufacturing Companies sampled in this study were 12 banks. Hypothesis testing using panel data regression analysis using the Eviews 9.0 program. The results of this study indicate that the coefficient of determination (Adjusted R-squared) has a value of 13.9% while the remaining 86.1% is influenced by other factors. The t-test shows that ERM Implementation has no effect on Economic Performance, Inventory Intensity has no effect on Economic Performance, and Corporate Image has no effect on Economic Performance. While the F test shows that together ERM Implementation, Inventory Intensity and Corporate Image have an effect on Economic Performance.
PENGARUH ELEMEN FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Arry Eksandy; Riski Ulan Sari
COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i1.5876

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh elemen fraud diamond yang terdir dari elemen pressure (yang diproksikan dengan financial stability, external pressure, dan financial target), elemen oppoturnity (yang diproksikan dengan nature of industry dan ineffective monitoring), elemen rationalization yang diproksikan dengan opini audit, dan elemen capability yang diproksikan dengan pergantian direksi terhadap kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian berjumlah 13 perusahaan dengan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif signifikan terhadap kecurangan laporan keuangan, external pressure berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Sedangkan financial target, nature of industry, ineffective monitoring, opini audit dan pergantian direksi tidak memiliki pengaruh signifikan terhadap kecurangan laporan keuangan.
BUSINESS STRATEGY, KNOWLEDGE MANAGEMENT DAN CORPORATE SOCIAL PERFORMANCE DALAM MEMPENGARUHI ECONOMIC PERFORMANCE Arry Eksandy; Riski Ulan Sari; Vianty Dewi Rengganingsih
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2327

Abstract

This research aims to determine the effect of business strategy, knowledge management and corporate social performance on economic performance partially on companies manufacture during the period 2014-2018.The population in this research is all companies manufacture listed on Indonesia Stock Exchange during the period 2014-2018. The total samples tested were 15 companies selected by purposive sampling technique. Data type in this research use secondary data obtained from Indonesia Stock Exchange and site respectively of company being sampled. Data analysis technique use panel data regression with Eviews 9.0 program.The result indicates that business strategy have no effectt on economic performance. Knowledge Management have a positive effect on economic performance. And Corporate Social Performance have no effect on economic performance.
Digital Marketing Usaha Kecil dan Menengah Melalui Media Sosial Dirvi Surya Abbas; Arry Eksandy; Mulyadi Mulyadi; Imam Hidayat; Riski Ulan Sari
Jurnal Pemberdayaan Umat Vol. 1 No. 1 (2022): Februari
Publisher : Jurnal Pemberdayaan Umat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1427.967 KB) | DOI: 10.35912/jpu.v1i1.1015

Abstract

Purpose : To begin, raise customer knowledge of their preferences for convenience and simplicity of access to product/service information. Method : It comprises, namely, of first socializing consumer demands in order to have easy access to knowledge about products/services. Second, offering information about market circumstances and client demand to individuals who wish to locate the existence of the desired product online more successfully. Result : First, learn more about what customers desire in terms of comfort and simplicity of access to product/service information. Second, grasp market circumstances in terms of customer wants for being more effective in locating the presence of the items they are seeking for online. Third, the capacity to apply information about the desires of customers who want to connect with brands/brands and items online to various MSME actors. Conclusion: Business players in Pasarkemis District, Tangerang Regency may comprehend the relevance of digital marketing for small and medium-sized firms through social media in the operations of their corporate units by offering complete socialization
Economic Performance Of Manufacturing Companies In Indonesia: Tangible Assets, It Capabilities, And Water Accounting Arry Eksandy; Irma Paramita Sofia; Rudi Harianto; Farhan Ady Pratama; Riski Ulan Sari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.4900

Abstract

This study aims to examine the effect of tangible assets, IT capabilities, and water accounting on the economic performance of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Determination of the sample in this study using purposive sampling method. The research data in this study were obtained from audited annual financial reports, sustainability reports, and company performance summaries obtained from the Indonesian stock exchange website (www.idx.com) which were analyzed using a panel regression model. The results showed that tangible assets had a positive effect on economic performance, IT capabilities had no effect on economic performance and water accounting had no effect on economic performance
Faktor – Faktor Fundamental Dan Beban Pajak Tangguhan Dalam Memengaruhi Manajemen Laba Arry Eksandy; Riski Ulan Sari
"LAWSUIT" Jurnal Perpajakan Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v2i1.5710

Abstract

The purpose of this study is to determine the influence of the company's fundamental factors, namely profitability and company size, as well as the burden of deferred taxes on earning management The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2021 a total of 154 companies. The sampling technique uses purposive sampling technique. The analysis method used is panel data regression. The results showed that the profitability variable had a significant negative effect on earning management, the deferred tax expense variable had a significant positive effect on earning management, while the company size variable had no effect on earning management.
PENGARUH LOAN TO DEPOSIT RATIO (LDR), BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING LOAN (NPL) TERHADAP INDONESIAN BANKING FINANCIAL PERFORMING (STUDI KASUS PERUSAHAAN PERBANKAN INDONESIA YANG TERDAFTAR DI BEI PADA TAHUN 2017-2021) Mohamad Zulman Hakim; Arry Eksandy; Fatmawati Fatmawati; Riski Ulan Sari
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1226

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh loan to deposit ratio, biaya operasional dan penghasilan operasional dan non performing loan terhadap return on assets pada sektor perbankan di Bursa Efek Indonesia dalam 5 tahun pengamatan (2017-2021). Populasi yang digunakan dalam penelitian ini adalah 45 perusahaan perbankan serta teknik pengambilan sampelnya adalah teknik purposive sampling dan menghasilkan 21 sample perusahaan. Berdasarkan hasil analisis regresi linier berganda (uji t) maka dapat disimpulkan Loan to deposit ratio berpengaruh positif terhadap return on assets, Biaya Operasi dan Penghasilan Operasi berpengaruh positif terhadap return on assets, dan Non Performing Loan berpengaruh positif terhadap return on assets.
THE EFFECT OF ORGANIZATIONAL SUPPORT AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE JOB SATISFACTION AT IMPERIAL KITCHEN RESTAURANT AND DIMSUM OUTLET BRANCH TANGERANG SELATAN Sari, Riski Ulan; Soemadi, Rd Roro Anggraini
Dynamic Management Journal Vol 8, No 1 (2024): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i1.10000

Abstract

The purpose of this study was to determine the effect of Organizational Support and Organizational Commitment on Employee Job Satisfaction partially or simultaneously at Imperial Kitchen Restaurant and Dimsum Outlet Branch, South Tangerang. The research method used is descriptive and associative methods. The population in this study amounted to 60 employees. The sampling technique was purposive sampling method, then used a saturated sample. The data analysis method used is multiple linear regression analysis. The results showed that the t-count value was 7.505 with a t-table value of 2.00172 which means there is a positive and significant influence between Organizational Support on Employee Job Satisfaction, the t-count value is 7.652 with a t-table value of 2.00172 which means there is a positive influence and significant between Organizational Commitment to Employee Job Satisfaction, and this calculated f value of 36.267 > f table of 3.16 it can be concluded that Organizational Support (X1) and Organizational Commitment (X2) have a significant effect on Employee Job Satisfaction (Y).
Human Resource Accounting Disclosure Perusahaan Manufaktur di Indonesia yang Dipengaruhi oleh Ukuran Perusahaan, Profitabilitas, Leverage dan Umur Perusahaan: Kata Kunci: Human Resource Accounting Disclosure, Ukuran Perusahaan, Profitabilitas, Leverage, and Umur Perusahaan Arry Eksandy; Riski Ulan Sari
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2160

Abstract

The purpose of this study was to determine the influence of firm size, profitability, leverage and age on human resource accounting disclosure on manufacturing companies listed on the Indonesia Stock Exchange. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, the sample of 64 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results of this study indicate that the firm size and profitability had a positive effect on human resource accounting disclosure, while leverage and age did not affect human resource accounting disclosure. Keywords: Human resource accounting disclosure, firm size, profitability, leverage and age
Co-Authors Abbas, Dirvi Surya Arry Eksandy Arum, Mega Dewanti, Pratiwi Farhan Ady Pratama Fatmawati Fatmawati Febrianto, Hendra Galuh Humairoh Irma Paramita Sofia Maytasari, Priya Eka Meiliyah Ariani, Meiliyah Mohamad Zulman Hakim Mulyadi Mulyadi Pambudi, Januar Eky Rd Roro Anggraini Soemadi RR. Ella Evrita Hestiandari Rudi Harianto Soemadi, Rd Roro Anggraini Vianty Dewi Rengganingsih Yulaeli, Tri Zulhawati