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All Journal Jurnal Ekonomi Jurnal Akuntansi dan Ekonomika Diklat Review : Jurnal manajemen pendidikan dan pelatihan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Financial and Behavioural Accounting
Ramaiyanti, Sinta
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH RISIKO BISNIS, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDOENSIA TAHUN 2013 – 2015) Ramaiyanti, Sinta; Nur, Emrinaldi; Basri, Yesi Mutia
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.819 KB) | DOI: 10.31258/je.26.2.p.65-82

Abstract

This study aims to determine the effect of business risk, dividend policy and firmsize partially to financial performance. Furthermore, this study also examines the role of capital structure as the mediation of the relationship between business risk, dividend policy and firm size with financial performance. Population in this research is a manufacturing company listed on Indonesia Stock Exchange (IDX) between the years 2013 to 2015 has been used.. The sampling method used in this study is purposive sampling, so that obtained 71 samples. This study uses secondary data obtained from the website of Indonesia Stock Exchange and Bank Indonesia. The statistical method used to test the research hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of the WarpPLS 6.0 program.The result of this research proves that business risk, dividend policy has a negative and significant effect on capital structure, while firm size has a positive and significant effect on capital structure. Then the capital structure has a negative and significant effect on financial performance.Business risk has positive and significant effect to financial performance whille dividend policy and firm size has no effect to financial performance. Furthermore, business risk, dividend policy, and firm size partially affect the financial performance through the capital structure.
Pengaruh Dewan Direksi, Komite Audit, dan Kepemilikan Asing Terhadap Kinerja Keuangan Afifah, Ulfa; Gustriani, Bunga Yefita; Surya, Raja Adri Satriawan; Zarefar, Atika; Zarefar, Arumega; Khoiriyah, Mayla; Ramaiyanti, Sinta
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.7168

Abstract

This study aims to determine the effect of the board of directors, audit committee and foreign ownership on financial performance in consumer cyclicals sector companies listed on the IDX in 2014-2022. The sampling technique used purposive sampling and obtained 37 companies. This study uses quantitative data and the research method uses regression analysis using the STATA application. The results of this study indicate that the board of directors and audit committee have a positive effect on financial performance, but foreign ownership with a level of 21% has a negative effect on financial performance. The results of this study are practically useful for knowing the more in-depth functions of the independent board of directors, independent audit committee, and foreign ownership and utilizing these variables to improve the company's financial performance.
Pengaruh Keberlanjutan dan Tata Kelola Perusahaan terhadap Kinerja Perusahaan dengan Reputasi Perusahaan sebagai Pemoderasi Mayla Khoiriyah; Ramaiyanti, Sinta; Humairoh, Fitri; Afifah, Ulfa
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.7500

Abstract

This study aims to analyze the influence of sustainability disclosure and corporate governance on company performance by using thecompany's reputation as a moderator. The sample of this study consisted of primary and secondary sector companies listed on the Indonesia Stock Exchange, from 2014 to 2020. This study analyzes the correlation between sustainability and corporate governanceon corporate performance comprehensively through the development of corporate governance measurement instruments and uses amulti-tiered system of measurement in the disclosure of corporate sustainability This study uses Ordinary Least Square (2SLS) toanalyze data using STATA 16. The results of the study show that sustainability disclosure has a significant negative effect on the Company's performance, governance has a significant positive effect on sustainability disclosure and the Company's reputationmoderates the disclosure of sustainability and the Company's performance.
SOSIALISASI LITERASI KEUANGAN DALAM MENDUKUNG PENGELOLAAN FINANSIAL UMKM DAN PENGELOLAAN KEUANGAN RUMAH TANGGA PADA KABUPATEN SIAK Desmiyawati, Desmiyawati; Khoiriyah, Mayla; Ramaiyanti, Sinta; Humairoh, Fitri
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 3 (2024): Penguatan Literasi Keuangan, Inovasi UMKM, dan Transformasi Pembelajaran pada E
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i3.1947

Abstract

This community service activity aims to enhance financial literacy among MSMEs (Micro, Small, and Medium Enterprises) actors in Siak Regency, focusing on MSMEs financial management and household financial management. The activity involved socialization and training sessions that included theoretical explanations, practical examples, and interactive discussions on financial literacy, funding, lending, and the application of financial technology (fintech). The team, comprising lecturers and students from the Faculty of Economics and Business at Universitas Riau, employed lecture and discussion methods to deliver the material, followed by participant evaluations to assess their understanding before and after the sessions. Results indicate significant improvement in participants’ knowledge of financial literacy and financial reporting based on SAK EMKM standards. This initiative is expected to assist MSMEs in better financial management, expanding credit access, and supporting sustainable business growth.
The Influence of Media and Reputation on Sustainability Reporting Disclosure Hamidi, Barzan; Zarefar, Arumega; Mayla Khoiriyah; Satriawan, Raja Adri; Ramaiyanti, Sinta; Afifah, Ulfa; Zarefar, Atika
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11834.2024

Abstract

This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. This research is a quantitative study that uses secondary data, sourced from annual reports disclosed on IDX and the company's website and corporate social media. The population of this study is technology and health sub-sector companies listed on the IDX in 2014-2022. Data from this study used 15 companies with nine years of observation using purposive sampling techniques so that 135 samples were obtained.  Data analysis techniques used in research are classical assumption test analysis, regression test, and t test using STATA 17 software. The results of this study show that media visibility is influence on sustainability reporting disclosure, social media is not influence sustainability reporting disclosure, and company's reputation is not on sustainability reporting disclosure. - The results in this study cannot be generalized, because the scope of this study is only limited to the technology and health sub-sectors.
PENGARUH KEUNGGULAN BERSAING, TEKNOLOGI DIGITAL DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM: THE EFFECT OF COMPETITIVE ADVANTAGE, DIGITAL TECHNOLOGY AND FINANCIAL LITERACY ON MSMEsPERFORMANCE Susilatri, Susilatri; Humairoh, Fitri; Ramaiyanti, Sinta; Azlina, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.265-278

Abstract

This study aims to analyze the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The analysis technique used is the mix method, with the aim of confirming the results of quantitative research. The method used is. The population in this study was 498 MSME actors registered with the Cooperatives and MSMEs Service of Bengkalis Regency. While the sample in this study amounted to 222 MSME actors determined using the Slovin formula. The data used is primary data, where respondents were given written questionnaires/questions and interviews with several MSME actors. The data was tested using multiple linear regression to determine the accuracy of the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The test results show that competitive advantage and digital technology have an effect on the performance of MSMEs. Meanwhile, financial literacy has no effect on the performance of MSMEs in Bengkalis Regency. The interview results also show the importance of competitive advantage and technology utilization in MSMEs.
Green Accounting, Good Corporate Governance dan Nilai Perusahaan: Sustainability Report sebagai Variabel Intervening Desmiyawati, Desmiyawati; Rofika, Rofika; Humairoh, Fitri; Azlina, Nur; Ramaiyanti, Sinta
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.9111

Abstract

This study aims to test the effect of green accounting and good corporate governance on company value mediated by sustainability reports. The method used in this research is a quantitative methods with secondary data. The population in this study were companies listed on the IDX Energy Sector totaling 81 companies. The sample determination used the purposive sampling method, resulting in 43 company samples determined with a total of 3 years of observation so that the total data was 129. The testing method used was PLS analysis. The results of the study showed that green accounting and good corporate governance (GCG) had a significant effect on company value and sustainability reports in energy sector companies. GCG showed a significant effect on company value and sustainability reports. However, sustainability reports do not mediate the effect of green accounting and GCG on company value.
Co-Authors Atika Zarefar Desmiyawati Desmiyawati, Desmiyawati Emrinaldi Nur, Emrinaldi Gustriani, Bunga Yefita Hamidi, Barzan Humairoh, Fitri Mayla Khoiriyah Nur Azlina Raja Adri Satriawan Raja Adri Satriawan Surya Rofika Rofika, Rofika Susilatri Susilatri, Susilatri Ulfa Afifah, Ulfa Yesi Mutia Basri Zarefar, Arumega