Articles
<![CDATA[Analisis Manajemen Strategik Perusahaan Waralaba (Studi Kasus D’besto Pekanbaru) - Penurunan Pendapatan Akibat Covid-19 ]]>
<![CDATA[Nasution, Anisyah]]>;
<![CDATA[Enjelita, Rebecca]]>;
<![CDATA[Ambarita, Rosna]]>;
<![CDATA[Aristi, Mentari Dwi]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 5 No. 2 (2021): 2021 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (476.879 KB)
<![CDATA[Wabah merupakan musibah yang tidak bisa kita hindari. Sejak kemunculan Virus Corona (Covid 19), berdampak pada kehidupan sosial, ekonomi, budaya, pendidikan, dan banyak lagi pada lumpuh. Peneliti menggunakan metode deskriptif kualitatif dan analisis SWOT. Teknik pengumpulan data yaitu observasi langsung ke lapangan, wawancara mendalam semi terstruktur. Penelitian ini bertujuan untuk mengetahui bagaimana dampak yang dihasilkan oleh wabah penyakit covid 19 bagi restoran cepat saji D'BestO. Berdasarkan analisis SWOT yang diterapkan,dapat kita ketahui yang membuat D’bestO dapat bertahan ditengah Pandemi ini adalah kualitas produk yang dihasilkan memiliki cita rasa yang tinggi dan fresh dan adanya kesadaran masyarakat akan produk halal dan D’besto juga lebih meningkatkan kualitas promosi yang lebih baik untuk menghadapi persaingan antar restoran fast food lainnya.]]>
<![CDATA[Analisis Manajemen Strategik Perusahaan Waralaba (Studi Kasus D’besto Pekanbaru) - Penurunan Pendapatan Akibat Covid-19 ]]>
<![CDATA[Nasution, Anisyah]]>;
<![CDATA[Enjelita, Rebecca]]>;
<![CDATA[Ambarita, Rosna]]>;
<![CDATA[Aristi, Mentari Dwi]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 5 No. 2 (2021): 2021 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Wabah merupakan musibah yang tidak bisa kita hindari. Sejak kemunculan Virus Corona (Covid 19), berdampak pada kehidupan sosial, ekonomi, budaya, pendidikan, dan banyak lagi pada lumpuh. Peneliti menggunakan metode deskriptif kualitatif dan analisis SWOT. Teknik pengumpulan data yaitu observasi langsung ke lapangan, wawancara mendalam semi terstruktur. Penelitian ini bertujuan untuk mengetahui bagaimana dampak yang dihasilkan oleh wabah penyakit covid 19 bagi restoran cepat saji D'BestO. Berdasarkan analisis SWOT yang diterapkan,dapat kita ketahui yang membuat D’bestO dapat bertahan ditengah Pandemi ini adalah kualitas produk yang dihasilkan memiliki cita rasa yang tinggi dan fresh dan adanya kesadaran masyarakat akan produk halal dan D’besto juga lebih meningkatkan kualitas promosi yang lebih baik untuk menghadapi persaingan antar restoran fast food lainnya.]]>
<![CDATA[The Effect Of Financial Literacy, Investment Motivation and Financial Behavior On Investment Interest ]]>
<![CDATA[Utari, Septia Tri]]>;
<![CDATA[Ramashar, Wira]]>;
<![CDATA[Aristi, Mentari Dwi]]>
<![CDATA[ INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (190.575 KB)
|
DOI: 10.54951/ijtar.v3i2.412
<![CDATA[This study aims to determine the effect of financial literacy, investment motivation and financial behavior on students' interest in investing. The population in this study were students of the Muhammadiyah Riau University accounting study program class of 2018-2019. The sampling technique in this study used a probability sampling technique with a total of 84 students. The results of this study indicate that (1) financial literacy has a significant effect on student interest in investing, (2) investment motivation has a significant effect on student interest in investing, and (3) financial behavior has a significant effect on student interest in investing.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage dan Board Gender, Terhadap Pengungkapan Corporate Social Responsibility (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) ]]>
<![CDATA[Manisa, Velia]]>;
<![CDATA[Aristi, Mentari Dwi]]>;
<![CDATA[Ramashar, Wira]]>
<![CDATA[ Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.57235/mantap.v2i2.3617
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage dan board gender terhadap pengungkapan corporate social responsibility (csr). Jenis penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di BEI tahun 2019-2022 serta memiliki annual report dan sustainability report yang dapat di akses pada tahun tersebut. Penelitian ini menggunakan data sekunder yang di peroleh dari www.idx.co.id dan web site resmi perusahaan. Teknik pengumpulan data data dengan dokumentasi. Proses pengambilan sampel dilakukan dengan metode purposive sampling dan penelitian ini menggunakan 15 perusahaan. Metode analisis untuk menguji hipotesis adalah analisis regresi berganda. Hasil penelitian ini profitabilitas berpengaruh terhadap pengungkapan CSR, leverage tidak berpengaruh terhadap pengungkapan CSR dan Board Gender berpengaruh terhadap pengungkapan CSR.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Pemahaman Umkm Dalam Penerapan Laporan Keuangan Berdasarkan Sak Emkm Pada Umkm Di Pekanbaru ]]>
<![CDATA[Febria, Indah]]>;
<![CDATA[Aristi, Mentari Dwi]]>;
<![CDATA[Fitriana, Nur]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to determine the factors that influence UMKM understanding of the application of financial reports based on SAK EMKM to UMKM in Pekanbaru. This type of research is quantitative research. Data analysis uses the multiple linear regression analysis method with understanding of UMKM as the dependent variable and four independent variables: level of education, business scale, business age and accounting knowledge. The research sample was 100 respondents. The results of this research state that the education level variable has a significant effect on the understanding of UMKM in UMKM in Pekanbaru. Business scale has a significant effect on understanding UMKM in UMKM in Pekanbaru. The age of the business has a significant effect on the understanding of UMKM in UMKM in Pekanbaru. Accounting knowledge has a significant influence on the understanding of UMKM in UMKM in Pekanbaru.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP KECEPATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN ]]>
<![CDATA[Simamora, Klarita Pitrusani Octavia]]>;
<![CDATA[Aristi, Mentari Dwi]]>;
<![CDATA[Samsiah, Siti]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46306/rev.v5i1.535
<![CDATA[The matter of submitting annual financial reports on time greatly affects the quality of the financial report itself. Financial reports are said to be of quality when information is presented on time and available when needed. The purpose of this study is to determine whether the condition of financial distress and the form of corporate governance of a company affect the speed of publication of annual financial reports. The study was conducted on companies engaged in the property and real estate sector and listed on the Indonesia Stock Exchange in 2021-2022. The purposive sampling technique was used to select samples with a total of 140 samples. The data in the study are secondary data. The data analysis technique is multiple linear analysis. The results of the study show that financial distress and corporate governance represented by managerial ownership and audit quality do not affect the speed of publication of annual financial reports. Meanwhile, corporate governance represented by independent commissioners, institutional ownership and audit committees have a negative effect on the speed of publication of annual financial reports]]>
<![CDATA[PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA BADAN USAHA MILIK DAERAH PROVINSI RIAU ]]>
<![CDATA[Pirdaus, Padli]]>;
<![CDATA[Aristi, Mentari Dwi]]>;
<![CDATA[Ahyaruddin, Muhammad]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46306/rev.v5i2.584
<![CDATA[This research was motivated by problems that occurred at the Main Branch Office of PT Permodalan Ekonomi Rakyat regarding irregularities in receiving principal and interest installments on seven credit agreements in the names of three business partners related to credit agreements. The Effect of Implementing Good Corporate Governance Principles on Financial Performance in Regionally Owned Enterprises in Riau Province. The population is 58 people. Sampling in this research used a purposive sampling method. The data used is primary data. The data collection techniques used were field research and distributing questionnaires. The data analysis method used is multiple linear regression. The results of this research show that the effect of implementing the principles of good corporate governance on financial performance in regionally owned enterprises in Riau Province.]]>
<![CDATA[Analisis Kepatuhan Bendahara Pemerintah Dalam Aspek Perpajakan Pada Dinas Kesehatan Kabupaten Siak ]]>
<![CDATA[Assidiki, Shandy Luthfi]]>;
<![CDATA[Aristi, Mentari Dwi]]>;
<![CDATA[Agustiawan]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54951/sintama.v4i3.682
<![CDATA[The purpose of this study was to analyze the compliance of government treasurers in taxation aspects and to identify factors that influence the compliance of Siak Regency government treasurers in taxation aspects. The object of this study was the Siak Regency Health Office. The research informants were determined by the snowball sampling method consisting of the Head of the Health Office, the Treasurer of the Siak Regency Health Office and the Administration Staff. The results of the study stated that the Regional Treasurer already understood how to carry out taxation procedures following the regulations for implementing the self-assessment system. Factors that influence the compliance of the Regional Treasurer in taxation aspects are the lack of coordination with the Financial Operations Agency (BOK) at the Health Office, the difference in the Monthly Tax Returns which affects the Annual Tax Returns, as a result, the Health Office is late in submitting Tax Returns compared to other offices]]>
<![CDATA[KOMITE AUDIT DAN KREDIBILITAS PENGUNGKAPAN CSR: BUKTI DARI PERUSAHAAN PERTANIAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Helmaini, Mesi]]>;
<![CDATA[Azmi, Zul]]>;
<![CDATA[Aristi, Mentari Dwi]]>
<![CDATA[ Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi ]]>
Publisher : <![CDATA[Politeknik Raflesia Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.53494/jira.v9i1.199
<![CDATA[This study aims to examine and analyze the influence of independent audit committees, audit committee financial expertise, frequency of audit committee meetings and audit committee gender in increasing the credibility of CSR disclosure: in agricultural companies on the Indonesia Stock Exchange. While the sample in this study used purposive sampling with a total sample of 41. The type of data used in this research is quantitative data in the form of secondary data with collection techniques using documentation. The data analysis technique uses multiple regression and is tested using the t test. The results of this study indicate that independent audit committees, audit committee financial expertise, frequency of audit committee meetings and audit committee gender in increasing the credibility of CSR disclosure: in agricultural companies on the Indonesia Stock Exchange.]]>
<![CDATA[Faktor – Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 ]]>
<![CDATA[Winarti, Aulia]]>;
<![CDATA[Ramashar, Wira]]>;
<![CDATA[Aristi, Mentari Dwi]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34007/ebmsj.v5i1.780
<![CDATA[This study aims to determine the effect of information asymmetry, free cash flow, earning power, and bonus plans on profit management in Transportation and Logistics companies listed on the Indonesia Stock Exchange in 2021-2023. This study uses a data collection method in the form of financial reports obtained through www.idx.co.id. The population in this study were all companies listed on the Indonesia Stock Exchange, totaling 943 companies. The sampling technique in this study used the purposive sampling method with a sample size that met the criteria of 15 companies in 3 years of observation so that a sample size of 45 data was obtained. This study uses multiple linear regression analysis with the help of SPSS 25. The results of the study indicate that information asymmetry, free cash flow, and earning power have an effect on earnings management in Transportation and Logistics companies listed on the Indonesia Stock Exchange. The bonus plan does not affect earnings management in Transportation and Logistics companies listed on the Indonesia Stock Exchange.]]>
