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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP CARBON EMISSION DISCLOSURE DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERATING Sri Wahyuni Zanra; Amries R. Tanjung; Alfiati Silfi
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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This study aims to determine the effect of Good Corporate Governance (institutional ownership, board size, the proportion of independent commissioners, gender diversity), company size, leverage and profitability on Carbon Emission Disclosure with environmental performance as a moderating variable. The population in this study was non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The sampling technique was done by using a purposive sampling method that produced 25 companies with a total of 150 observations. The data analysis method used was multiple linear regression analysis with the help of the Statistical Package for Social Science (SPSS) program.The results showed that institutional ownership, size of the board of commissioners, the proportion of independent commissioners, gender diversity company size, and profitability had a positive effect on Carbon Emission Disclosure. Meanwhile the leverage variable had a negative effect on Carbon emission Disclosure. Furthermore, Environmental performance could moderate the relationship of institutional ownership, the size of the board of commissioners, the proportion of independent board of commissioners, gender diversity, leverage and profitability of carbon emission disclosure where environmental performance acted as a pure moderator. Environmental performance could also moderate the relationship of and company size to carbon emission disclosure where environmental performance acted as quasi moderation. Penelitian ini bertujuan untuk mengetahui pengaruh Mekanisme Good Corporate Governance (kepemilikan institusional, ukuran dewan komisaris, proporsi dewan komisaris independen, keragaman gender), ukuran perusahaan, Leverage dan profitabilitas terhadap Carbon Emission Disclosure dengan kinerja lingkungan sebagai variabel moderating. Populasi dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) periode Tahun 2013-2017. Teknik pengambilan sampel menggunakan metode purposive sampling yang menghasilkan 25 perusahaan dengan total observasi sebanyak 150. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program Software Statistical Package for Social Science (SPSS). Hasil penelitian menunjukkan bahwa kepemilikan institusional, ukuran dewan komisaris, proporsi dewan komisaris independen, keragaman gender, ukuran perusahaan, dan profitabilitas berpengaruh positif terhadap Carbon emission Disclosure. Sementara variabel leverage berpengaruh negatif terhadap Carbon emission Disclosure. Kinerja lingkungan dapat memoderasi hubungan kepemilikan institusional, ukuran dewan komisaris, proporsi dewan komisaris independen keragaman gender, leverage dan profitabilitas terhadap carbon emission disclosure dimana kinerja lingkungan bertindak sebagai moderator murni (pure moderasi). Kinerja lingkungan juga dapat memoderasi hubungan ukuran perusahaan terhadap carbon emission disclosure dimana kinerja lingkungan bertindak sebagai moderator semu (quasi moderasi).

Pengaruh whistleblowing system, kompetensi aparatur dan kesadaran Anti kecurangan terhadap pencegahan kecurangan (Studi Empiris Pada OPD Kota Pekanbaru Provinsi Riau) Mardani Lista Arpani; Alfiati Silfi; Lila Anggraini
SYNERGY: Jurnal Bisnis dan Manajemen Vol 2, No 1 (2022)
Publisher : Pelantar Press

The purpose of this study was to determine the effect of the whistleblowing system, apparatus competence and anti-fraud awareness on fraud prevention studies at OPD Pekanbaru City, Riau Province. The population in this study were 43 Regional Apparatus Organizations (OPD) Pekanbaru City, Riau Province. Sampling using purposive sampling method with a total of 96 respondents. The data analysis technique is multiple linear regression. Based on the results of the study, it was concluded that the whistleblowing system, apparatus competence and anti-fraud awareness simultaneously and partially affected the prevention of fraud in OPD Pekanbaru City, Riau Province. The contribution of this influence is 50.4% while the remaining 49.6% is influenced by other variables not included in this study..

DETERMINASI KINERJA KEUANGAN UMKM DI KABUPATEN BENGKALIS PADA MASA PANDEMI COVID 19: DETERMINATION OF THE FINANCIAL PERFORMANCE OF MSMEs IN BENGKALIS DISTRICT DURING THE COVID-19 PANDEMIC Ayu Oktaviani; Alfiati Silfi; Fitri Humairoh
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.256-265

The Covid 19 pandemic has had an impact on MSMEs. This study aims to determine and examine the effect of Equity Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit on MSME financial performance. This research was conducted in Bengkalis Regency. The sample used in this study were 100 respondents of MSMEs registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Bengkalis Regency with a random sampling technique. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26The results of this study indicate that Own Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit have a significant influence on MSME financial performance in Bengkalis Regency

LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM: FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE Nurmawati Nurmawati; Alfiati Silfi; Nanda Fito Mela; Rezi Abdurrahman
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.266-277

This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regency with a random sampling technique. The results of this study indicate that Financial Literacy, Education Level, Business Capital, Business Sustainability, and Financial Records have a significant influence on the performance of MSMEs in Aceh Singkil Regency. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26

FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS MANAJEMEN ASET TETAP: PERAN MODERASI SISTEM PENGENDALIAN INTERN : DETERMINANTS OF THE EFFECTIVENESS OF FIXED ASSETS MANAGEMENT: THE MODERATION ROLE OF THE INTERNAL CONTROL SYSTEM Benny Helmi; Ria Nelly Sari; Alfiati Silfi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.1-19

This study aims to see and determine the direct influence of the factors that affect the effectiveness of fixed asset management: the moderating role of internal control system. The research method used in this research is quantitative. The population in this study is all Regional Apparatus Organizations (OPD) in the Rokan Hilir Regency Government, totaling 48 OPDs, there are three parts of the Apparatus Organization that serve as respondents, namely one user of goods, one administrative officer who uses goods and one person management of user goods so that the number of samples becomes 144 respondents who use Moderated Regression Analysis. The results of this study found the quality of human resources and management information systems affect the effectiveness of fixed asset management. The internal control system can strengthen the influence of the quality of human resources and management information systems on the effectiveness of fixed asset management.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, TAX PLANNING, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING Dina Pujianti; Alfiati Silfi; Eka Hariyani
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to examine the effect of corporate social responsibility, profitability, tax planning, and capital structure on firm value with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesian Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The research sample was selected using purposive sampling method, so that the samples obtained were 53 samples. The data was obtained through the official website of the Indonesian Stock Exchange and other related websites as well as by studying literature related to research issues, both printed and electronic media software (Statistical Package for Social Science) The results show that the independent variables, namely CSR, profitability, tax planning, and capital structure affect the dependent variable, namely firm value. The moderating variable, namely managerial ownership, is known to be able to moderate the effect of CSR, profitability, tax planning, and capital structure on firm value.

PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, PERSEPSI PELAKU USAHA, PEMAHAMAN AKUNTANSI DAN MOTIVASI KERJA TERHADAP PENERAPAN PENYUSUNAN LAPORAN KEUANGAN EMKM Anisa Zerlina; Alfiati Silfi; Eka Hariyani
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This EMKM business can be done by anyone, but there are still many EMKM actors who neglect to make financial reports in accordance with the applicable SAK. Therefore, information regarding accounting is needed which can be obtained from electronic media or reading books on accounting specifically for EMKM so that EMKM actors can easily compile relevant financial reports, can be compared and understood by anyone. Accounting plays an important role in the progress of EMKM and every business is expected to have financial reports to analyze financial performance so as to provide information about the company's financial position, financial performance and cash flow that is useful for making decisions for users of financial statements. In this study, the population of EMKM was 15,126 and the sample used the slovin formula was 100 EMKM. The data analysis method used in this study is a quantitative data analysis method. The test results show that the socialization and work motivation has no effect on the application of SAK EMKM. The level of education has an effect on the application of SAK EMKM, the perception of business actors has an effect on the application of SAK EMKM, accounting understanding has an effect on the application of SAK EMKM.

FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) DANA DESA DI KABUPATEN KEPULAUAN MERANTI: FACTORS AFFECTING FRAUD ON THE USE OF VILLAGE FUNDS IN MERANTI ISLANDS DISTRIC Dede Kurniawan; Ria Nelly Sari; Alfiati Silfi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.146-164

With individual morality serving as a moderating variable, the main of this research is to discover empiric evidence of the Effect of Competence, Appropriateness of Compensation, and Pressure on Fraud of Village Funds in the Meranti Islands Regency. The villages in Meranti Island district were the locations of this study. The method of sampling was a survey by sending out a questionnaire. The Statistical Package for the Social Sciences was used to process 206 of the 384 questionnaires that were distributed. Competence, appropriate compensation, and pressure all have an impact on village fund fraud in the Meranti Islands Regency, as shown by the study's findings. In the Meranti Islands Regency, individual morality can moderate the relationship between competence, appropriateness of compensation, and pressure associated with village fund fraud. The results of theoretical research suggest that competence plays a significant role in preventing fraud, as does the appropriateness of compensation. Specifically for village governments and other local governments in terms of reducing fraud.

Pengaruh Struktur Modal, Kebijakan Dividen dan Kebijakan Hutang Terhadap Nilai Perusahaan (Studi empiris pada perusahaan pertambangan yang terdaftar di BEI tahun 2020-2022) Siti Aisyah; Alfiati Silfi; Eka Hariyani
SYNERGY: Jurnal Bisnis dan Manajemen Vol 4, No 1 (2024)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/synergy.v4i1.41

The aim of this research is to determine and analyze the influence of dividend policy, debt policy and profitability on company value in mining depositors listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research was conducted on 18 companies listed as mining companies on the Stock Exchange The effect of Indonesia during the 2020-2022 period is used as the population. By using a sampling technique, namely purposive sampling, we obtained 4 issuers who met the criteria in this research. The research methodology used is a qualitative descriptive analysis method and a quantitative descriptive analysis method. The analysis method used uses multiple linear regression. The results of this research can be concluded that simultaneously there is a significant influence from the independent variables, namely Dividend Policy (DPR), Policy Debt (DAR) and Capital Structure (DER) on the dependent variable, namely Company Value (PBV).Â Â

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