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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma IJBE (Integrated Journal of Business and Economics) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara PEKBIS Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Accounting Research, Organization and Economics (JAROE)
Restu Agusti
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH LEVERAGE, PROFITABILITAS, SIZE, UMUR PERUSAHAAN DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi pada Perusahaan Pertambangan yang Listing di BEI tahun 2004-2008) Susilatri '; Restu Agusti; Deri Indriani
PEKBIS Vol 3, No 01 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.127 KB) | DOI: 10.31258/pekbis.3.01.%p

Abstract

The purpose of this research is to exam the Effect of Leverage, Profitability, Size,Age and Size of Board of Director to Corporate Social Responsibility. The populationof this research is firms listed in Indonesia Stock Exchange during periods 2004 to2008. The sample of this research is mining firms. The samples choice usingpurposive sampling method and resulting 10 firms. Statistic methods using multipleregression analysis. The result indicates that Leverage, Profitability, Size, Firm Ageand Size of Board of Director variables respectively has significantly influence toCorporate Social Responsibility.
Is The Pls Financing Scheme Better Than Non-Pls for Profitability Islamic Bank? Indonesian Case Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Masrizal, Masrizal
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.877

Abstract

The expanding presence and assets of Islamic banking within the national banking industry necessitate an analysis of Islamic banking's performance. This study examines the effects of various PLS and non-PLS financing schemes on the profitability of Islamic banks in Indonesia using the ARDL method and monthly data from 2009 to 2021. Results indicate that using the PLS financing scheme considerably positively impacts Islamic banking's profitability. Meanwhile, the non-PLS financing scheme has a significant negative impact on Islamic bank profitability. Intriguingly, the contribution of PLS financing to Islamic bank profitability is superior to that of non-PLS financing. In light of this crucial contribution, regulators need incentives and regulations to maximize PLS-based financing. Therefore, Islamic banks must implement concrete measures and initiatives to increase Islamic financing under PLS arrangements if Islamic finance is to grow significantly.
BEYOND GREENWASHING: HOW FOREIGN BOARDS TRANSFORM CARBON DISCLOSURE INTO PROFITABILITY Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Khan, Muhammad Arsalan
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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Abstract

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PENYAJIAN LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN PADA AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Purba, Menrokis; Agusti, Restu; Rofika, Rofika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.418-434

Abstract

This study aims to examine the effect of the presentation of financial statements, internal control systems and accessibility of financial reports on the accountability of regional financial management. The population in this study were 23 opd within the Pematangsiantar city government. The sampling technique used in this research is purposive sampling. The data were processed using SPSS version 25 and analyzed using multiple linear regression analysis. The dependent variable in this study is the accountability of regional financial management. The independent variables used in this study are the presentation of financial statements, the internal control system and the accessibility of financial statements. The results of this study indicate that the presentation of financial statements affects the accountability of regional financial management, the internal control system affects the accountability of regional financial management, the accessibility of financial reports affects the accountability of regional financial management.
Pelatihan dan Pendampingan Akuntansi Berbasis Web untuk Peningkatan Kinerja Usahawan Mikro Fitrios, Ruhul; Agusti, Restu; Rusli, Rusli; Silalahi, Sem
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4327

Abstract

Sebagian besar UMKM belum memiliki pembukuan yang berdampak pada rendahnya kemampuan pengelolaan keuangan, dan tidak mampu mengembangkan usahanya. Pada bagian lain aplikasi akuntansi semakin berkembang dan memberikan kemudahan untuk mengelola keuangan penggunanya. Pengabdian ini dimaksudkan untuk memberikan bimbingan penggunaan aplikasi akuntansi berbasis web kepada entrepreneur usaha mikro.  Metode pengabdian dilakukan dengan menggunakan teknik pelatihan pendekatan kasuistis, dan pendampingan metode pergrup dan personal secara langsung mengenai objek usahawan. Aplikasi akuntansi berbasis web yang digunakan adalah aplikasi “SIAPIK”, sedangkan peserta pelatihan adalah usahawan mikro terpilih dengan kriteria tertentu, dengan jumlah peserta sebanyak 40 orang. Hasil pengabdian menunjukkan bahwa peserta memiliki minat sangat tinggi untuk mengikuti pelatihan, semua 40 peserta mengikuti pelatihan dan pendampingan fullclass menggunakan aplikasi SIAPIK berbasis android sampai dengan selesai. Sebanyak 17,5% peserta telah berhasil menerapkan aplikasi berbasis android untuk kegiatan usaha mereka sehari-hari, setelah mengikuti kegiatan pelatihan dan pendampingan fullclass. Namun hanya 7,5% peserta yang memanfaatkan pendampingan di lokasi usaha.
Pengaruh Kepemilikan Saham Publik, Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Adelia J, Sherly; Agusti, Restu; Abdurrahman, Rezi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4063

Abstract

The purpose of this study is to examine and analyze the impact of public share ownership, the size of the public accounting firm, and company size on disclosures of corporate social responsibility (CSR). The population used in this research includes all banking companies listed on the Indonesia Stock Exchange in 2020–2022. At the same time, the sample was taken using the purposive sampling method, with a sample of 26 companies identified according to predetermined criteria. This study is quantitative in nature. Secondary data used in this study were taken from annual reports and sustainability reports. Then, multiple linear regression is the data analysis method using SPSS software version 26. Research results demonstrate that the size of the accounting firm and company size have an influence on CSR disclosure. Furthermore, public share ownership hasn't impacted CSR disclosure.Keywords: Public Share Ownership, Size Of Public Accounting Office, Company Size, CSR Disclosure
Green Accounting, Corporate Governance and Firm Value in Southeast Asia Region Darlis, Edfan; Kurnia, Pipin; Nurmayanti, Poppy; Agusti, Restu; Alamsyah, Mudrika; Supriono, Supriono; Silalahi, Sem Paulus
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.34029

Abstract

Objective This study is to investigate the relationship between green accounting, managerial ownership, institutional ownership, independent commissioners and audit committees on firm value of mining companies in Southeast Asia region including Indonesia, Malaysia, Thailand, the Philippines and Vietnam.Design/Methodology The method used is OLS with 500 samples of mining company observation data in the Southeast Asia for the 2016-2020 periods. GMM estimation is to address the potential endogeneity of the multiple variables used in the estimation, unobserved heterogeneity, and autocorrelation, which cannot be resolved with a fixed effect.Results This study found that institutional ownership has positive significant effect on the firm value. Independent commissioners and audit committees have negative significant relationship with firm value of mining companies in the Southeast Asia, while green accounting and managerial ownership have no effect on the firm value.Research Limitations/Implications There is no availability of data to access companys annual reports from several countries and the annual reports of several countries are not made in English, educational background and social relations are not considered in measuring the independent board of commissioners and the audit committee. The results of this study can be used by company management in providing information about the percentage required for institutional ownership as a consideration in making decisions to increase company value.Novelty/Originality The researcher's knowledge, this is the first research to investigate green accounting on firm value in mining company in the Southeast Asia region which is included in emerging markets.
PENGARUH SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Empiris pada KPP Pratama Bengkalis) Maysarah, Maysarah; Agusti, Restu; Aunurrafiq, Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of the Self Assessment System and TaxAudit on Value Added Tax Revenue at KPP Pratama Bengkalis in 2019-2023. Theresearch method used is quantitative research with data analysis techniques usingSPSS Version 22 software. The sample in the study amounted to 60. The samplingtechnique used Purposive Sampling. The results of the study concluded that the SelfAssessment System and Tax Audit had no effect on Value Added Tax.Keyword : Self Assessemnt System,Tax Audit, and Value Added Tax (VAT)
PENGARUH LEVERAGE, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA (Studi Empiris Perusahaan Sub Sektor Perbankan dan Asuransi yang Terdaftar di Bursa Efek Indonesia (BEI) 2021-2023) Losawene, Caroline; Agusti, Restu; Humairoh, Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to investigate the impact of leverage, managerial ownership, company size, andoperating cash flow on earnings persistence in the banking and insurance sectors listed on theIndonesia Stock Exchange for the period 2021 to 2023. Quantitative methods were used, relyingon secondary data sourced from annual financial reports. A total of 112 research samples werecollected using purposive sampling techniques. Data processing used classical assumption testsand hypothesis testing with multiple regression techniques assisted by SPSS version 27. Theresults of the analysis show that managerial ownership and company size have a significanteffect on profit persistence. On the other hand, leverage and operating cash flow did not showany effect on profit persistence.Keywords: Leverage, Managerial Ownership, Company Size, Operating Cash Flow, ProfitPersistence
Co-Authors ', AL Azhar A ', Rofika Abdurrahman, Rezi Adelia J, Sherly Adhitya Rahman Adi Chandra Al Azhar A ' Al Azhar Ali Al Azhar L Al Azhar L Al Azhar L ' Al-azhar L Alamsyah, Mudrika Alazhar A, Alazhar Alfiati Silfi Amries Rusli Tanjung Anak Agung Gede Sugianthara Anak Agung Istri Sri Wiadnyani Anggraini, Raja Rika Anton, Afri Antonius Bonny Marbun Aulia, Putri Aunurrafiq, Aunurrafiq Awalia, Rahmi Azhari Sofyan Bernandus Hutajulu Christina Wijaya Darmasto, Bonifatius Deri Indriani Devi Safitri Dewi Purwasih Dewi Yuli Angraini, Dewi Yuli Edfan Darlis Elfi Ilham Emil Regina Fransiska Endang Dianita Enni Savitri Fanny Lubis Fenny Tria Putri Figna Frilia, Figna Hasri Raka Sahri, Hasri Raka Haura Faradina Helmiati Helmiati Hendra Mizkan, Hendra Herda Nengsy Humairoh, Fitri Indah Puspa Sari, Indah Puspa Indah Syurgawi Isty Riani, Isty Julita, Julita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Khan, Muhammad Arsalan Kirmizi Kirmizi, Kirmizi Laksono Trisnantoro Lasmia Dharma Lhia Dara Raesya Lopita Turwirdani Losawene, Caroline Luciana Dwiastuti Maysarah, Maysarah Meilda Wiguna Mhd. Hidayat Mica Altensy, Mica Muhammad Nobel Darmansyah Mutiara Islami, Mutiara Nastia Putri Pertiwi Nelson Sinaga Noraimah Noraimah Nova Ofita, Nova Noviarma Siska Nurfitri Apriliani Nuria Rahma Nuriani ' Pipin Kurnia Poppy Nurmayanti Prihastuti, Asepma Hygi Purba, Menrokis R. Rusli Rafika Sary Rahmiati Idrus Refdi, Refdi Resti, Vioni Ria Nelly Sari Riliana, Melvi Riska Natariasari Rita Anugerah Rizal, Yenny Rizka Aulia Putri Rizki Yuni Pratiwi Rofika - Rofika -, Rofika Rofika Rofika, Rofika Ronna Wati Dalimunthe Rossa Amelia, Rossa Ruhul Fitrios Ruhul Fitrios Rusli ' Saut Parulian Scania Evana Putri Sem Paulus Sem Paulus Silalahi Sem Paulus, Sem Sheba, Reynelda Silalahi, Sem Siska Adelina Supriono Supriono Supriono Supriono Susanti, T. Fitri Susilatri ' Syamsul Arifin Syukria Dewi, Syukria Taufeni Taufik Tesi Pratiwi Tifany Kusuma Tyas Pramesti Vona Dwi Nugraha Wira Ade Kusuma Wulan Witaliza Yesi Mutia Basri Yusi Lestarina Yusralaini ' Zaufi, Muhammad Yafiz