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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia ACCOUNTABILITY Jurnal Media Wahana Ekonomika JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Dimensi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Ilmiah Wahana Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JAE (Jurnal Akuntansi dan Ekonomi) MBIA Akurasi : Jurnal Studi Akuntansi dan Keuangan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Keuangan dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Karina, Ria
Univesitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pembuatan Sistem Dengan Menggunakan Aplikasi Mircosoft Access Pada Pempek Yaya House Andriany, Venny; Karina, Ria
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i1.2040

Abstract

Pempek Yaya House merupakan salah satu mitra yang bergerak dibidang konsumsi seperti menjual makanan siap saji yang didirikan pada tahun 2020. Sejak didirikannya usaha ini, Pempek Yaya House masih melakukan pencatatan akuntansi dan membuat laporan keuangan secara manual. Saat ini, mitra bisnis tidak mengetahui dengan jelas laba yang diterima dan pengeluaran yang dilakukan juga belum diketahui secara detail. Hal ini dapat menyebabkan laporan keuangan yang tidak efesien, tidak akurat, dan sulit untuk pengambilan keputusan. Kegiatan ini bertujuan untuk mempermudah UMKM Pempek Yaya House dalam menghasilkan laporan keuangan akuntansi dari perubahan menggunakan pencatatan manual menjadi pencatatan menggunakan sistem agar dapat menghasilkan laporan keuangan yang akurat. Luaran pada kegiatan pengabdian ini adalah pembuatan sistem dengan menggunakan Microsoft access kepada mitra bisnis dan diharapkannya hasil dari luaran kegiatan ini dapat bermanfaat dan sukses dalam implementasikan sistem. Permasalahan yang muncul pada Pempek Yaya House adalah kurangnya efektivitas dan efisiensi dalam penyusunan laporan keuangannya sehingga berpotensi menimbulkan penyebaran informasi palsu. Sistem menghasilkan berbagai jenis laporan, termasuk buku besar, neraca saldo, laporan laba rugi, laporan situasi keuangan, dan laporan penjualan. Langkah implementasi mempunyai tiga tahap yang berbeda: pertama, membiasakan diri dengan karakteristik sistem; kedua, mengirimkan dan menerima sistem yang dikembangkan oleh penulis dengan menggunakan Microsoft Access; dan terakhir, memperoleh masukan dari pelaku usaha mikro, kecil, dan menengah (UMKM). Sistem yang dibangun telah menunjukkan fungsionalitas yang efektif dalam menawarkan perbaikan pada sistem pencatatan akuntansi yang dirancang khusus untuk Usaha Mikro, Kecil, dan Menengah (UMKM).
Pengaruh Karakteristik Chief Executive Officer Terhadap Real Earnings Management Dengan Koneksi Politik Sebagai Moderasi Ivone, Ivone; Vivin, Vivin; Karina, Ria
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3249

Abstract

This study examined the relationship between CEO characteristics and real earnings management as a dependent variable and included political connections as a moderating variable for non-financial companies listed on the BEI (Indonesian Stock Exchange). The number of observation data sampled in this research was 1,546 data through a purposive sampling. The method applied in analyzing research data is using panel regression analysis and tested using Eviews10. Based on the results of this research, political connections have a significant positive effect on CEO tenure and real earnings management, however political connections cannot be proved to influence other variables in this study, including CEO ownership, CEO expertise, and CEO narcissism.
Pengaruh Karakteristik CEO terhadap Penghindaran Pajak di Indonesia Karina, Ria; Jeksen, Jeksen
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4713

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO terhadap penghindaran pajak di Indonesia. Variabel independen dalam penelitian ini adalah keahlian keuangan, umur direktur dan CEO tenure. Sedangkan variabel kontrol adalah ukuran perusahaan, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan. Sampel penelitian merupakan 378 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015–2019. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan metode regresi panel. Hasil penelitian ini menunjukkan bahwa keahlian keuangan berpengaruh signifikan negatif terhadap penghindaran pajak. Ukuran perusahaan berpengaruh signifikan positif terhadap penghidaran pajak. Umur direktur, CEO tenure, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.
Differences in the influence of the board of directors and the board of commissioners on real earnings management: empirical evidence from Indonesia Mardianto; Karina, Ria; Edi, Edi
Jurnal Siasat Bisnis VOL 28, NO 2 (2024)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol28.iss2.art1

Abstract

Purpose – This research investigates the influence of the Board of Directors (BOD) and the Board of Commissioners (BOC) on real earnings management (REM) practices in Indonesian manufacturing companies. Real earnings management involves genuine alterations to operational decisions that affect financial reporting.Design/methodology/approach – The research uses a sample of manufacturing firm listed on Indonesia Stock Exchange (BEI) from 2016 to 2022 and uses panel data regression techniques, including the Pooled Least Square (PLS) and Fixed Effect Model (FEM), to examine the effects of BOD and BOC characteristics on REM. The empirical analysis considers multiple proxies for BOD and BOC attributes, such as board size, independence, meeting frequency, and expertise. Additionally, control variables including leverage, firm size, and growth indicators are incorporated into the analysis.Findings – The findings reveal a significant positive relationship between the presence of BOD and REM activities. In contrast, the presence of BOC demonstrates a non-significant but negatively associated impact on REM. Furthermore, the research identifies the moderating role of BOC in strengthening the relationship between BOD and REM.Research limitations/implications – The research contributes to the existing literature by providing empirical insights into the roles of BOD and BOC in shaping REM practices within the Indonesian manufacturing context. These findings highlight the importance of board characteristics in influencing financial reporting decisions and emphasize the need for effective corporate governance mechanisms to mitigate opportunistic behaviors related to earnings management.Practical implications – Enhancing corporate governance practices, provide an input for more effective board composition, increase the investor confidence and transparency, enhance policy implications and provide advice for company’s long-term performance focus.Originality/value – This research addresses a gap in the literature by focusing on the Indonesian context. Use the BOC to moderate the relationship between BOD and REM may be less common in the context of Indonesia and even in regional focus.
ANALISA PENGARUH PEMBAYARAN DIVIDEN DAN ATRIBUT PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Karina, Ria; Agustina, Ellen
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 8, No 2 (2021): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v8i2.2073

Abstract

    Studi empilis ini bertujuan untuk mengetahui pengamh pembayamn dividen dan atlibut pemsahaan (ukumn perusahaan, leverage, kinerja perusahaan, dan kualitas audit) terhadap kualitas laba (EQ) pemsahaan yang terdaftar di Bursa Efek Indonesia. Total sampel sebanyak 1.853 dari tahun 2015 hingga 2019. Pengujian menggunakan akmal diskresioner sebagai perhitungan kualitas laba. Pengukumn alaual diskresioner menggunakan modifikasi model Jones (Dechow et al.,1995). Metode yang digunakan untuk menguji data adalah regresi linier berganda. Hasil utama penelitian ini adalah pembayamn dividen tidak berpengamh signifikan. Dua dari empat atlibut pemsahaan juga tidak berpengamh signifikan (ukuran pemsahaan, dan kualitas audit), sedangkan leverage, dan kinerja pemsahaan berpengamh signifikan.Kata Kunci: Kualitas laba, akmal diskresioner, pembayamn dividen, atribut perusahaan, kinerja pemsahaan.
Driving Sustainability: The Role of Managerial Ability and Board Characteristics with Green CEO as a Moderator Mariska Ramadana; Yulias Hidayah; Ria Karina
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.140-152

Abstract

This study aims to examine and analyze the impact of managerial ability and the roles of the Board of Directors (BOD) on sustainability performance, with a focus on green CEO as a moderating variable. The BOD roles include an educational background in accounting and foreign experience, with an emphasis on companies in Indonesia. This study employs secondary data from the Indonesia Stock Exchange (IDX), with a sample of 39 manufacturing companies from 2018 to 2022. Data analysis was conducted using Eviews 12. The findings reveal that managerial ability and directors with foreign experience significantly enhance sustainability performance, with the green CEO strengthening the positive effect of managerial ability on sustainability performance. However, directors with an accounting education background show no significant effect. This study acknowledges several limitations. First, while our sample includes multiple sectors to enhance generalizability, regional differences within Indonesia still pose challenges. Second, the complex interaction between managerial abilities, BOD roles, and the green CEO requires careful analysis to avoid confounding effects. This study introduces green CEO as a moderating factor in the relationship between managerial ability and sustainability performance, a novel approach that has received limited attention in prior research. Exploring how environmentally oriented leadership influences sustainability strategies adds a fresh dimension to the literature.
ANALISIS PENGARUH KARAKTERISTIK DEWAN TERHADAP KESULITAN KEUANGAN PADA PERUSAHAAN DI INDONESIA Listari, Dian Ayu; Karina, Ria
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.736

Abstract

This research generally aims to gain new knowledge and discoveries about the importance of the impact of good corporate governance on the board on financial difficulties to prevent bankruptcy of the company. The research was conducted using a purposive sampling method, with the object of research being companies that have been listed on the Indonesia Stock Exchange. The company must have a complete annual report from 2016 to 2020 and use the rupiah currency. The dependent variable in this study is financial difficulties followed by three independent variables, namely the size of the board of directors, the independence of the board and the activity of the board. There are also control variables in the study in the form of return on equity and solvency ratios. The results of this study indicate that there is a significant positive effect between the size of the board of directors and the company's financial difficulties, the independence of the board does not have a significant effect on financial difficulties and board activities have a significant positive effect on the dependent variable, namely financial difficulties. As the return on equity control variable has a significantly positive effect on financial difficulties, the solvency ratio does not have a significant effect on financial difficulties
Co-Authors Afrilyani, Ria Agustin, Greece Agustina, Ellen Andriany, Venny Angel Claudia Tissany Wijaya Annisya Taherah Arya Dita Calvin Pang Celine Te Christian, Natalis Christina Sabaria Br. Nadeak Cindy Saputri Cindy Tan Destiana Destiana Dian Ayu Listari Diana Rosmery edi edi Elbert Henokh Tanberius Ellen Agustina Erika Chen Erwin Erwin Fiqri Pramanda Giorgyna Giorgyna Grace Vaustine Handoko Karjantoro Harsono Harsono Hartono Hartono Indah Novitasari Indo Dicaprio P Iskandar Itan, Iskandar Ivone, Ivone Ivonne Adeline Jacky Lim James Valentino Jason Hirawan Jeksen Jeksen Jeksen, Jeksen Jessica Jessica Jesslin Jesslin Jonathan Felix Andrianto Ju Wenri Sinaga Jurnali, Teddy Karyn Karyn Katherine Oktaviani Yap Rui Qi Kian Ricardoegan Lasma Krisna Monika Sari Sirait Lestari, Factrisia Lina Lina Listari, Dian Ayu M Mardianto M Ramanda Alim M. Azza Alfarizi Marcelina Victoria Marcia Santy Marco Nicholas Alfredo Loho Mardianto Mardianto Mardianto Mariska Ramadana Meirita Sitadewi Melisa Melisa Melisa Putri Pane Melita Melita, Melita Milenia Panca Wijaya Natasha Antonia Wisely Natassa Foo Novita Novita Novriyanti Novriyanti Nurul Istiqomah Nydia Salsabila Firdaus Osei Enoch Aboagye Padli Rahman Phang, Serena Putri Hana Khairunnisa Putri Utami Raimon R Tampubolon Rayden Vebrianto Reymon Yulianto Ricky Lim Riksen Sitorus Rina Rina Robin Wijaya Salma Rayani Rosniar Santy Santy Saphira Evani Septiany, Sheila Serly Angelica She Lee Susanti Shelsy Shelsy Shiwa, Yumy Siti Mahmudah Sri Wahyuni Stanley Lo Stella Stella Steven Leonardo Sufiana Sufiana Sumantri, Sumantri Susanti Susanti Tryen Lux Shandova Manalu Valen Oktavianti Valeria Vaustine, Khellyn Venny Chou Vincent Sun Vinco Vinco Vionita, Vinny Vivin, Vivin Wazir, Nurul Azirah Binti Mohd Wesley Peterson Willy Benyamin Ompusunggu Winson Winson Winton Tan Wisely, Natasha Antonia Yehezkiel Putra Galang Yulias Hidayah