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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 Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan
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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DETERMINANTS OF TIMELINESS OF FINANCIAL REPORTING: AN EMPIRICAL STUDY ON PROPERTY AND REAL ESTATE ISSUERS IN INDONESIA Tri Yulaeli; Arry Eksandy; Riski Ulan Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.859

Abstract

This study aims to analyze the influence of profitability, company age, and financial distress on the timeliness of the publication of audited financial statements in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The sample was determined by the purposive sampling method, so that 19 companies were obtained as research samples. The analysis method used was multiple linear regression with the help of EViews version 12 software. The results of the study show that partially, the variables of profitability and company age do not have a significant effect on the timeliness of financial report publication. On the other hand, financial distress has been proven to have a significant effect on the timeliness of the publication of audited financial statements. Simultaneously, the three independent variables have a significant effect on the dependent variables. A determination coefficient value (R²) of 0.81 indicates that 81% of the variation in the timeliness of financial statement publication can be explained by profitability, company age, and financial distress, while the remaining 19% is explained by other variables outside the model. These findings provide implications for company management and regulators in improving the transparency and accountability of financial reporting in the property and real estate sectors.
Pengaruh Pengalaman Kerja, Tingkat Pendidikan dan Penilaian Prestasi Kerja terhadap Kinerja Karyawan pada PT Laju Niaga Gemilang Maytasari, Priya Eka; Riski Ulan Sari
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/zs6cj075

Abstract

This research aims to determine the influence of work experience, education level, and job performance appraisal on employee performance at PT. Laju Niaga Gemilang.This research uses a quantitative method.The sampling technique used is saturated sampling.The sample in this study consisted of 50 employees, and the object of this research was PT. Laju Niaga Gemilang.The data collection technique involved the distribution of questionnaires, and the obtained data were analyzed using the multiple linear regression analysis method with the help of SPSS 26 software.The results of this study indicate that partially, the variable of work experience (X1) has a positive and significant effect on employee performance (Y), the level of education (X2) has a positive and significant effect on employee performance (Y), and the performance appraisal (X3) has a positive and significant effect on employee performance (Y).Then, simultaneously, there is a positive and significant influence between work experience (X1), education level (X2), and performance appraisal (X3) on employee performance (Y) at PT. Laju Niaga Gemilang.   Keywords: Employee Performance, Work Experience, Education Level, Job Performance Appraisal
THE EFFECT OF ORGANIZATIONAL FAIRNESS AND JOB CHARACTERISTICS ON EMPLOYEE ATTACHMENT Riski Ulan Sari; Rd Roro Anggraini Soemadi; Hendra Galuh Febrianto; Humairoh
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.227

Abstract

The purpose of this study is to determine the Effect of Organizational Justice and Job Characteristics on Employee Attachment to PT. Ching Luh Indonesia, either partially or simultaneously at PT. Ching Luh Indonesia. This study used associative method with quantitative approach. A lot of sampling was 78 people. Descriptive data analysis techniques are used to determine the picture of respondents' answer responses and data distribution, while inferential statistical analysis is for hypothesis testing. Data processing is assisted by Microsoft excel and SPSS software version 25. Based on the correlation test of Organizational Fairness (X1), and Job Characteristics (X2) with Employee Attachment (Y) have a strong relationship. Organizational Fairness and Job Characteristics can project Organizational Fairness with a positive influence, this can be seen from the equation Y = 2.881 + 0.622X11 + 0.304X21 which means that the higher or increased the Employee Attachment. Organizational Fairness and Job Characteristics contributed 55.30% while the remaining 44.70% was influenced by other variables classified in epsilon, namely other factors that affect Employee Attachment but were not careful in this study.
THE EFFECT OF INTERNAL COMMUNICATION, RESPONSIBILITY, AND WORK LOYALTY ON EMPLOYEE PERFORMANCE Riski Ulan Sari; Januar Eky Pambudi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.170

Abstract

This study aims to determine the influence of Internal Communication, Responsibility, and Loyalty on Employee Performance at Daar-Huda Islamic Boarding School. The sample of this study amounted to 60 respondents with a descriptive approach using quantitative methods, with the help of SPSS software version 26. Sampling using saturated sampling techniques using the entire population as a sample. The results showed that: 1) Internal Communication has a positive and significant effect on Employee Performance. 2) Responsibility has a positive and significant effect on Employee Performance. 3) Work Loyalty has a positive and significant effect on Employee Performance. 4) Internal Communication, Responsibility and Work Loyalty have a positive and significant effect on employee performance. The implications of this study show that Internal Communication, Responsibility and Work Loyalty can improve Employee Performance at Daar El-Huda Islamic Boarding School.
THE EFFECT OF JOB TRAINING AND CAREER DEVELOPMENT ON EMPLOYEE PERFORMANCE Riski Ulan Sari; Rd Roro Anggraini Soemadi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.362

Abstract

The purpose of this study is to determine the influence of Job Training and Career Development on Employee Performance partially and simultaneously in PT Shield on Service Academy Hypro. The research method used is a quantitative method. The sample taken in this study amounted to 50 employees. The analysis method used is multiple regression analysis. Data collection was obtained from the distribution of questionnaires. The results of the study showed that partially the Job Training variable (X1) did not have a positive and significant effect on Employee Performance, which could be seen in the t-calculated value < the t-table (0.129 < 2.011). Career Development (X2) has a positive and significant effect on Employee Performance, it can be concluded that the t-calculated value > t-table (5.438 > 2.011), by simultaneously showing that the Influence of Job Training and Career Development together has a significant effect on Employee Performance (Y) can be concluded by the F-calculated value > F-table (14.493 > 3.20). The result of the determination coefficient of 38.1% of the figure shows that there is an influence of job training and career development variables on employee performance, the remaining 61.9% is influenced by other variables.
SUSTAINABILITY OF EXISTENCE: HOW FIRM DURABILITY INTERACTS WITH FINANCIAL DECISIONS IN DISTRESS PREDICTION MODELS Eksandy, Arry; Arum, Mega; Sari, Riski Ulan; Ariani, Meiliyah; Zulhawati, Zulhawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6787

Abstract

existence on financial distress in retail companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a quantitative approach with panel data regression, this research examines 22 retail companies selected through purposive sampling, resulting in 110 firm-year observations. Financial distress is measured using the Altman Z-Score, while independent variables include capital structure (Debt to Equity Ratio), operational cash flow ratio, and company existence (age since IDX listing). Data analysis was performed using the Fixed Effect Model in EViews. The results indicate that capital structure has a significant negative effect on financial distress, while company existence shows a significant positive influence. However, operational cash flow does not significantly affect financial distress. Collectively, these three variables explain 93% of financial distress variance in the retail sector. These findings suggest that retail company managers should prioritize optimal capital structure management and recognize that organizational maturity contributes to financial resilience. Investors and regulators can utilize company age as an additional indicator when assessing financial distress risk. This study contributes to financial distress literature by integrating firm durability factors with financial metrics in Indonesia's retail sector, providing empirical evidence on how non-financial factors interact with financial decisions in distress prediction.
How Workload and Role Conflict Affect Employee Performance Through Burnout: a Mediation Analysis Rd. Roro Anggraini Soemadi; Hendra Galuh Febrianto; Mikail Kartaloğlu; Amalia Indah Fitriana; Riski Ulan Sari
MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Vol. 20 No. 1 (2026)
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2026.v20.i01.p03

Abstract

Burnout syndrome, characterized by emotional exhaustion, depersonalization, and reduced personal accomplishment, often arises from excessive workload and unresolved role conflict. This study examines the impact of workload and role conflict on employee performance, with burnout as a mediating variable. A quantitative approach was employed, using questionnaires distributed to service sector employees, and data were analyzed through Structural Equation Modeling (SEM). Results reveal that workload and role conflict significantly and negatively affect employee performance. Both factors also positively contribute to burnout, which in turn reduces performance. The findings confirm that burnout mediates the relationship between workload and role conflict with employee performance. This study highlights the importance of managing workload proportionally and addressing role conflict to prevent burnout. Theoretical contributions enrich human resource management literature, while practical implications provide organizations with strategic insights to design interventions that enhance workplace well-being and sustain optimal employee performance.
Co-Authors Abbas, Dirvi Surya Arry Eksandy Arum, Mega Dewanti, Pratiwi Farhan Ady Pratama Fatmawati Fatmawati Febrianto, Hendra Galuh Fitriana, Amalia Indah Humairoh Irma Paramita Sofia Maytasari, Priya Eka Meiliyah Ariani, Meiliyah Mikail Kartaloğlu 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