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All Journal Jurnal Wira Ekonomi Mikroskil Juara: Jurnal Riset Akuntansi Jurnal Al-Iqtishad Journal of Accounting and Investment Jurnal Akuntansi Bisnis Jurnal Pengabdian UntukMu NegeRI Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Competitive Jurnal Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif JURNAL MUTIARA AKUNTANSI Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Akuntansi Barelang Community Engagement and Emergence Journal (CEEJ) Reviu Akuntansi dan Bisnis Indonesia Muhammadiyah Riau Accounting and Business Journal ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi AKTIVA EKONOMIKA45 Jurnal Manajemen Perbankan Keuangan Nitro Nautical: Jurnal Ilmiah Multidisiplin Indonesia Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomi dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Pengabdian Masyarakat ISEI Journal of Islamic Finance and Accounting Research Journal Of Community Sustainability Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Research in Accounting Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Suriyanti, Linda Hetri
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA USAHA PENGETAMAN KAYU AURA KONSEN DENGAN MENERAPKAN METODE ACTIVITY ABASED COASTING Aura, Aisyah; ZL, Nikken Azzahara; Wedyati, Nur Azzahra; Suriyanti, Linda Hetri; Nurjannah, Hafidjah
Research in Accounting Journal (RAJ) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i1.384

Abstract

Aura Konsen's Wood Setting Business is a trading company that determines the production cost by applying the Activity Based Coasting System Method so that the company does not make mistakes in making decisions regarding the production cost. The research used is descriptive research, using data collection techniques in the form of interviews with the owners of the company. It can be concluded that the calculation of the cost of production using the Activity Based Coasting System Method gives higher results than using the traditional method. The results of the Activity Based Coasting System method are more accurate. According to the calculations that have been done, that two methods have a difference with each product of IDR 118,583 for Doors, IDR 18,545 for Windows, and IDR 326 for Sills. All overhead costs are calculated in detail so that it can be seen how much the actual costs incurred in production activities can be.
Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia Evi Marlina; Adriyanti Agustina Putri; Linda Hetri Suriyanti
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.16562

Abstract

Research aims: This study aims to examine determinants of strategic management accounting implementation, including market orientation, top management characteristics, strategy, and information technology.Design/Methodology/Approach: This research was conducted in higher education institutions (HEIs) in some areas, covering Sumatra, Java, Bali, Nusa Tenggara, Kalimantan, Sulawesi, and Papua. The research respondents were 368 HEIs leaders. Data were obtained by distributing questionnaires, and the hypotheses were tested using the partial least squares method.Research findings: The results revealed that market orientation, top management characteristics, HEIs strategy, and information technology positively affected strategic management accounting implementation.Theoretical contribution/ Originality: This research contributes to determining contingency variables in implementing strategic management accounting in HEIs.
Apakah Religiusitas Penting Bagi Gen Z Dalam Keputusan Berinvestasi Di Pasar Modal Syariah? Aristi, Mentari Dwi; Suriyanti, Linda Hetri; Maizal, Wahyudi Engla
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2652

Abstract

Penelitian ini bertujuan untuk melihat apakah keputusan Gen Z dalam berinvestasi dipengaruhi oleh factor perilaku, yaitu herding behaviour dan literasi keuangan. Selain itu, penelitian ini juga menguji factor religiusitas sebagai pemoderasi keputusan investasi. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pengujian hipotesis. Populasi dalam penelitian ini adalah seluruh investor yang terdaftar pada Galeri Investasi Syariah di lima perguruan tinggi di Provinsi Riau dengan teknik sampling simple random sampling. Analisis data dilakukan menggunakan uji SEM Partial Least Square (PLS) dengan Warp PLS 7.0. Hasil pengujian menunjukkan bahwa sebelum dimasukkan pemoderasi, Herding behaviour tidak berpengaruh terhadap keputusan investasi dan literasi keuangan berpengaruh terhadap keputusan investasi Gen Z. Religiusitas terbukti tidak dapat memoderasi hubungan herding behaviour dan literasi keuangan terhadap keputusan investasi. Dengan demikian, perusahaan-perusahaan yang bergerak dibidang investasi dapat menggunakan pendekatan literasi keuangan untuk strategi peningkatan investor, khususnya untuk kalangan Gen Z. Penelitian yang menguji religiusitas sebagai pemoderasi keputusan investasi masih sangat jarang dilakukan. Selain itu, penelitian ini juga menggunakan pendekatan pemecahan masalah dengan Theory of Planned Behaviour dimana keputusan investasi terkait dengan perilaku individu dapat dijelaskan oleh teori ini.
Persepsi Korupsi Pajak, Transparansi Pajak dan Norma Ekspektasi Terhadap Kepatuhan Wajib Pajak Kairun Nisa, Mia; Syaf Putra, Rudi; Hetri Suriyanti, Linda
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7539

Abstract

This study aims to determine the effect of tax corruption perception, tax transparency, and normative expectations on the compliance of individual taxpayers. The research was conducted on individual taxpayers registered at the KPP Pratama Pekanbaru Senapelan, with a total of 100 respondents. The method used is a quantitative approach with data collection carried out through the distribution of questionnaires. The collected data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the help of SPSS version 25 software. The results of the study indicate that tax corruption perception, tax transparency, and normative expectations have a significant influence on taxpayer compliance. Thus, it can be concluded that the higher the perception of tax corruption, the better the tax transparency, and the stronger the normative expectations perceived by individual taxpayers, the higher their level of tax compliance. Keywords: Taxpayer compliance; tax corruption perception; tax transparency; expectancy norms.
THE INFLUENCE OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL STATEMENTS Irman, Mimelientesa; Sugestih, Dea' Stri; Suriyanti, Linda Hetri
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i2.5064

Abstract

This research aims to determine the influence of Pentagon Fraud in the face of Fraudulent Financial Statements on Banking subsector companies that have registered on the IDX in the period 2019 to 2023. This research uses secondary data with a sampling technique in the form of purposive sampling. The sample used in the scope of this research is 33 companies. This research uses tools for analysis in the form of Smart PLS 4.0 software. The results of the scope of research carried out provide an indication that there is a positive and significant influence on Financial Stability and Director Change in the face of Financial Statement Fraud, Ineffective Monitoring and Changes Auditors do not have a negative and not significant influence in the face of Financial Statement Fraud. Meanwhile, there is a significant and negative influence on Frequent Number of CEO picture in the face of Financial Statement Fraud. Penelitian ini bertujuan untuk mengetahui pengaruh Fraud Pentagon dalam menghadapi Fraudulent Financial Statement pada perusahaan subsektor Perbankan yang telah terdaftar di BEI pada periode tahun 2019 sampai dengan tahun 2023. Penelitian ini menggunakan data sekunder dengan teknik pengambilan sampel berupa purposive sampling. Sampel yang digunakan dalam lingkup penelitian ini sebanyak 33 perusahaan. Penelitian ini menggunakan alat bantu untuk analisis berupa software Smart PLS 4.0. Hasil penelitian yang dilakukan memberikan indikasi bahwa terdapat pengaruh positif dan signifikan terhadap Stabilitas Keuangan dan Pergantian Direksi dalam menghadapi Fraudulent Financial Statement, Ketidakefektifan Monitoring dan Pergantian Auditor tidak memiliki pengaruh signifikan terhadap Frequent Number of CEO picture dalam menghadapi Financial Statement Fraud.
Peningkatan Kapasitas Inovasi UMKM Binaan Aisyiyah Pekanbaru melalui Pelatihan Persona Prompting Berbasis GenAI Hartati, Seri; Arisandi, Diki; Mutiara, Destita; Suriyanti, Linda Hetri; Farras, Aqil
Journal of Community Sustainability Vol. 2 No. 2 (2025): Juni 2025
Publisher : EL-EMIR INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/jocs.v2i2.273

Abstract

Micro, Small, and Medium Enterprises (MSMEs) mentored by Aisyiyah Pekanbaru face challenges in product innovation and marketing strategies due to limited human resources, lack of optimal digital technology utilization, and insufficient understanding of consumer behavior. These issues weaken the competitiveness of MSMEs amid an accelerating digital transformation. This community engagement program aims to enhance the innovation capacity of MSME actors through training in persona prompting powered by Generative AI (GenAI), enabling participants to generate creative ideas and market-relevant content. The program implementation consisted of: (1) initial needs assessment and participant potential mapping; (2) an interactive workshop on persona development, prompt creation, and GenAI applications; (3) hands-on practice in crafting persona-based prompts for product and content development; and (4) a two-week post-training mentoring phase. A total of 25 MSME actors actively participated. Evaluation using pre-and post-tests showed a significant improvement in participants’ ability to create innovative prompts (with the average score rising from 58.1 to 84.3). Moreover, 72% of participants successfully produced at least one marketing content prototype based on GenAI output. These findings demonstrate that persona prompting training using GenAI is an effective and practical approach to fostering MSME innovation in a digital context.
Analisis Manajemen Risiko pada UMKM Pengolahan Keripik Nanas : Studi Kasus di Desa Kualu Nenas Vania Palidita Febriana; Tiara Suci Wulandari; Santika Santika; Windi Nuramadani; Linda Hetri Suriyanti
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 5 (2025): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i5.2080

Abstract

This study aims to identify risk management processes and analyze management strategies that can be implemented by Pineapple Chips MSMEs in Kualu Nenas Village. The approach refers to the ISO 31000 framework, which includes risk identification, analysis, evaluation, and management. The results show that the most significant risks are in the high category, especially financial and operational risks, such as fluctuations in raw material prices, product damage due to improper storage, and limited human resources in marketing and production management. To minimize the impact of risks, a thorough analysis and appropriate mitigation strategies are required. The implementation of systematic risk management is considered capable of reducing potential losses, increasing business resilience, and strengthening the position of MSMEs in facing market dynamics. This approach is also crucial in maintaining business continuity, increasing consumer trust, and maintaining business reputation.
FAKTOR – FAKTOR PENENTU KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI BURSA EFEK INDONESIA PERIODE 2021 – 2023 Wijaya, Melki; Dwi Aristi, Mentari; Hetri Suriyanti, Linda
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 2 (2025): Volume 8, Nomor 2, July 2025
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v8i2.729

Abstract

This study examines the influence of institutional ownership, independent commissioners, company size, and company growth on the financial performance of energy companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample selection technique used purposive sampling, which is based on criteria, with 42 companies selected using secondary data. The analytical method used was multiple linear regression analysis using SPSS version 23. The results of this study indicate that institutional ownership has an effect on financial performance, independent commissioners have no effect on financial performance, company size has no effect on financial performance, and company growth has an effect on financial performance.
Faktor - Faktor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan Dhea Lathifah Aisyahakim; Linda Hetri Suriyanti; Rudi Syaf Putra
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3925

Abstract

In the rapid development of the era that provides convenience to humans through technology. However, with the convenience obtained, some people commit fraud for personal or group gain, so to prevent fraud, fraud detection needs to be carried out by auditors. This study is a quantitative study that aims to determine whether professional skepticism, independence, auditor experience, competence, and audit training have a partial influence on the auditor's ability to detect fraud. The sample in this study was 76. The sample determination used the Non Probability Sampling technique. The data collection technique was by distributing and distributing questionnaires to the BPKP Riau Province Representative auditors directly. In analyzing this, validity and reliability tests, classical assumption tests, linear regression tests, and t tests were used. The research data processing used SPSS version 22. The results of the study showed that professional skepticism, independence, auditor experience, audit training did not affect the auditor's ability, and competence affected the auditor's ability to detect fraud.
THE INFLUENCE OF ISLAMIC RELIGIOSITY ON STUDENTS' FINANCIAL WELL-BEING THROUGH FINANCIAL BEHAVIOR: MODERATING ROLE OF FINANCIAL LITERACY Suriyanti, Linda Hetri; Ardiansyah, Fadly; Fitriana, Nur
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.688

Abstract

The low level of financial well-being among university students, particularly in Pekanbaru, has become a severe concern as the number of individuals living in poverty rises and risky financial habits such as online gambling and loans become more common. This study investigates the role of Islamic religiosity in improving students' financial well-being by examining financial behavior as a mediator and financial literacy as a moderator. A survey of 124 students from four universities in Pekanbaru was conducted, and the data were analyzed using PROCESS Macro Model 8 in SPSS 25. The findings reveal that Islamic religiosity directly and indirectly influences financial well-being through financial behavior. Moreover, financial literacy strengthens the relationship between Islamic religiosity and financial behavior, but not the direct link between religiosity and financial well-being. Beyond the statistical results, this study contributes theoretically by integrating moderated mediation analysis into the context of student financial well-being, an approach rarely applied in prior studies. The results highlight the need to promote religious values and financial literacy in higher education policies and student development programs as effective strategies to foster healthier financial behavior and improve financial well-being.
Co-Authors Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Agnes Irwanty Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Aisyah Aulia Putri Akiah, Siti Alfin Nathanael Amanda, Olitsha Amanda, Rahma Dila Ameliya, Ameliya Aminatul Husna Lubis Amnur, Didi Amries Rusli Tanjung Andriatama, Muhammad Fasda Angel Angel Annisa Rahima Ramadhani Apriyanti Simbolon, Pasca Ardiansyah, Fadly Arisandi, Diki Aristi, Mentari Dwi Arnas, Jonri Arsyika, Ridha Astri Ayu Purwati Aura, Aisyah Azhari, Intan Putri Azmansyah Azmi, Zul Candra, Sherly Alexa Daffa Muzzain Hanami Delsi Daffa Wardhana Audia Desnelita, Yenny Dhea Lathifah Aisyahakim dhelniati, fheni Dian Hafiza Triana Dian Hafiza Triana Dian Puji Puspitasari Dian Wahyuni Dian Wahyuni Dian Wahyuni Diyanti, Puja Dwi Aristi, Mentari Dwi Fiona Sari Dwi Fionasari Eclesia, Yohanes Eka Nuraini Rachmawati Evi Marlina Fadila, Doremi Fadly Ardiansyah Fadrul Fadrul Farras, Aqil Fheni Dhelniati Fionasari, Dwi Fitri Ramadhani Gafar, Hany Marliani Giri Anjani Gracenita Patricia Gusna Putri, Rika Gustientiedina Hamzah, Muhammad Luthfi Handayani, Emi Siti Hartati, Seri Haugesti Diana Hendra Wijaya Herinda, Ningrum Putri Herman Yosef Yakian Mendrofa Hersa, Nirma Hilmiyati, Fia Intan Diane Binangkit Irwan Irwan Irwanty, Agnes Islami, Nadia Ismayeni, Luthfi Joni Satria Juita, Aulia Indah Juniarti, Wiwin Kairun Nisa, Mia Khujaifah, Alwi Lawita, Nadia Fathurrahmi Lianti, Rona Lioni Sianturi M. Yoan Eka Putra Maisya Fadhillah Maizal, Wahyudi Engla Mardlotillah, Utami Mentari Dwi Aristi Mhd Rizqi Mimelientesa Irman Mimilientesa Irman Mohd. Elvisrafi Syawal Muhammad Hari Setiadi Mulkhadimah, Ayu Musa Nurwahid Kifli Mutiara, Destita Nadella, Suraya Nadia Faturrahmi Lawita Nadila Rahayu Putri Nella Ayu Novia Nidya Fitriana Nidya Vitriana Ningrum, Andri Eka Kusuma Nissa, Poppy Khairatul Nugraha, Maulana Nur Fitriana Nur Fitriana Nurdia Rosa, Sara Nurjannah, Hafidjah Nurliyana Ofiyana, Dhea Oza Aidha Putri Pebiana, Santi Purwati, Astri Ayu Putra, M Yoan Eka Putra, Rudi Syaf Putri Handayani Putri Inti Amelia Lubis Putri, Annie Mustika R.Septian Armel Rahmadhani, Yolanda rahmat fajri, zahaldi Rama Gita Suci Ramadhani, Helnora Ramadhayanti, Nurul Ramashar, Wira Ramdani, Devinda Ratih Widyastuti, Ratih Restu Hayati Rian Delviandi Ridarto, Visinamitri Ramadhani Rizal, Seliana Rizka Septiawanani Roaina Amelia Romadhon , Berdian Rudi Syaf Putra Rudi Syaf Putra Rusilawati, Ermina Salsabil, Putri Salsabila, Talitha Santika Santika Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Sari, Meylana Permata Selvi Selvi Sherin Tanili Sidabutar, Monica Enjelina Silvia Mery Silvia Sari Sitompul Simme, Ervina Siti Rodiah Siti Samsiah Siti Samsiah, Siti Sitompul, Silvia Sari Sri Fitria Retnawaty Sri Mulyani Sugestih, Dea' Stri Sukma Sopiyan Ardiansyah Supriadi Suryani Suryani Susan Swastika, Desi Syaf Putra, Rudi Syerli Lim TASYA AULIANDARI Telaumbanua, Fransiskus Tiara Suci Wulandari Vania Palidita Febriana Wahyu Joni Kurniawan, Wahyu Joni Wahyudi Engla Maizal Wayra, Hariko Wedyati, Nur Azzahra Widia Ananda Wijaya, Melki Winarni Winarni Windi Nuramadani Wira Ramashar Wulan Sari Wulan Sari, Wulan Yarahim, Bunai Yenny Wati Yolanda, Feby Yulana, Desilfa Yulanda, Atikah Dewi Yuliani, Indira Dwi Yusrizal Yusrizal Yusrizal Zahara, Melia Putri ZL, Nikken Azzahara