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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) IQTISHADIA Jurnal Akuntansi Multiparadigma Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi dan Bisnis Journal of Leadership in Organizations Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Manajemen Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Manajemen dan Bisnis Terapan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Sains Organisasi JURNAL KOMUNITAS SAINS MANAJEMEN Jurnal Pengabdian Kompetitif Bhinneka Multidisiplin Journal
Rizqa Anita
Universitas Lancang Kuning
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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ETIKA KERJA ISLAM DAN PERILAKU “VOICE” PROSOSIAL GURU: MEKANISME IDENTIFIKASI ORGANISASI Purnamasari, Nita; Abdillah, M.Rasyid; Anita, Rizqa
Bhinneka Multidisiplin Journal Vol. 2 No. 1 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i1.45

Abstract

This study aims to determine the influence of teacher voice propionality and Islamic work ethics on teacher performance with organizational commitment. The location of this research was carried out in three Madrasyah Aliyah (MA) schools in the Tembilahan area, namely M.A Sabilal Muhtadin, M.A Pondok Pesatren Tunas Harapan (PPTH), M.A Nurul Jihad, M.A Miftahul Huda, M.A Jami'atul Islamiyah and M.A Negeri Tembilahan. The population in this study is all Madrasyah Aliyah (MA) teachers in the Tembilahan area, namely M.A Sabilal Muhtadin, M.A Pondok Pesatren Tunas Harapan (PPTH), M.A Nurul Jihad, M.A Miftahul Huda, M.A Jami'atul Islamiyah and M.A Negeri Tembilahan which totals 200 people. The sampling method used in this study is a saturated sample or census with the entire population as a sample. So the sample in this study is 200 Madrasyah Aliyah (MA) teachers in the Tembilahan area, namely M.A Sabilal Muhtadin, M.A Pondok Pesatren Tunas Harapan (PPTH), M.A Nurul Jihad, M.A Miftahul Huda, M.A Jami'atul Islamiyah and M.A Negeri Tembilahan. The data analysis technique in this study uses the equation Structural Equation Model (SEM) Partial Least Square (PLS) SEM-PLS with Smart PLS Software. The PLS-SEM Outer Model analysis consists of Convergent Validity Test, Discrimination Validity Test, and Composite Reliability, while the Inner Mode consists of R-Square, and Goodness of Fit, then Path Analysis, and Hypothesis Test. The result of this study is that the teacher's proportional "VOICE" behavior and Islamic work ethic do not have a significant direct influence on teacher performance. Both have a positive and significant influence on organizational commitment. Organizational commitment has a positive and significant influence on teacher performance. Meanwhile, the proportional "VOICE" behavior of teachers and Islamic work ethic also indirectly has a positive and significant effect on teacher performance through increasing organizational commitment.
PENGARUH CORPORATE RISK DISCLOSURE TERHADAP NILAI PERUSAHAAN DAN VARIABLE GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI Nurmala Sari; Agus Seswandi; Rizqa Anita
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2147

Abstract

High company value will encourage the market to have confidence in the company's future potential and its current performance. The purpose of this study is to determine the factors that influence company value. The object of this research is all companies listed on the Indonesian Stock Exchange for two years, namely 2018 and 2019. The method used for sampling is purpose sampling based on predetermined criteria. The number of samples in this study was 442 with a total of 884 data. Testing analysis data is done by using the application software WarpPLS version 5.0. The results of the study showed that the corporate risk disclosure variable contributed positively by 5.6 % to the company's value. The good corporate governance variable strengthened the corporate risk disclosure variable which contributed positively by 0.2% to the company's value
KONSEKUENSI DARI MEKANISME GANDA IKLIM MOTIVASIONAL DAN PASSION DALAM PEKERJAAN PADA PERILAKU PETUGAS KEPOLISIAN Gaol, Rafidin Lumban; Anita, Rizqa; Hadiyati, Hadiyati
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2181

Abstract

This study aims to reveal how and why two types of motivational climates in police institutions influence the behavior of individual officers. Specifically, this study explains the reasons why the mastery and performance climates influence two types of passion, namely harmonious and obsessive, which impact differences in proactive behavior and unethical behavior related to work. Furthermore, this study uses primary data obtained through questionnaires to test the hypotheses. The questionnaire consists of closed-ended questions, where respondents select answers based on their circumstances. Data was collected from 356 police officers across various police institutions in one of Indonesia's provinces. SEM-PLS analysis results indicate that the mastery climate has a positive and significant influence on harmonious passion, which in turn enhances proactive work behavior. Additionally, harmonious passion significantly mediates the relationship between a mastery climate and proactive work behavior. Meanwhile, a performance climate has a positive and significant influence on obsessive passion, which drives unethical behavior for work. Obsessive passion also significantly mediates the relationship between a performance climate and unethical behavior for work. Keywords: motivational climate, passion in work, proactive behavior, unethical behavior
PENINGKATAN KAPASITAS PENELITI MUDA DALAM MERUMUSKAN PERTANYAAN RISET YANG NONTRIVIAL: STRATEGI UNTUK PENELITIAN YANG BERMAKNA Abdillah, Muhammad Rasyid; Anita, Rizqa; Rizqi, Liza; Tristiyani, Tristiyani
Jurnal Pengabdian Kompetitif Vol. 4 No. 1 (2025): Pemberdayaan Masyarakat dan UMKM melalui Inovasi, Pendidikan, dan Keuangan Digi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i1.2169

Abstract

This community engagement program aimed to enhance early-career researchers’ ability to formulate nontrivial research questions—those characterized by theoretical depth and academic relevance. Conducted in collaboration with the ABC Research Institute of XYZ University (anonymous), the training integrated conceptual frameworks, case discussions, and practical exercises. Evaluation through pretest and posttest revealed a significant improvement in participants’ understanding and their ability to design meaningful research questions. These findings demonstrate that targeted interventions can strengthen research capacity and support the production of high-impact scholarly work. Keywords: Scientific journals, nontrivial research question, scientific research.
Badan Usaha Milik Desa: Sebuah Reviu Kepustakaan Rasyid Abdillah, Muhammad; Rahmat, Adi; Tri Nanda, Satria; Anita, Rizqa
JURNAL KOMUNITAS SAINS MANAJEMEN Vol. 2 No. 4 (2023): JURNAL KOMUNITAS SAINS MANAJEMEN
Publisher : Yayasan Education Al Aqsho Modern

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

Abstract

Badan Usaha Milik Desa (BUMDes) di Indonesia, yang didorong oleh memiliki peran penting dalam upaya pemberdayaan ekonomi desa. Reviu kepustakaan ini menggarisbawahi tiga aspek kunci: regulasi yang kuat untuk memfasilitasi pertumbuhan dan akses sumber daya, aspek pengembangan institusional dan manajerial yang mencakup tata kelola yang baik dan pengelolaan efektif, serta penghentian yang melibatkan dimensi ekonomi, sosial, dan lingkungan. Rekomendasi tersebut meliputi penguatan regulasi dan kebijakan teknis, peningkatan aspek kelembagaan dan manajerial, serta penekanan pada praktik yang menghasilkan dampak sosial dan ekonomi yang berkelanjutan, untuk memastikan peran yang signifikan dari BUMDes dalam mencapai pembangunan desa yang inklusif dan berkelanjutan di Indonesia.
DO FAMILY CONTROL AND FEMALE DIRECTORS INCREASE FIRM VALUE? Anita, Rizqa; Abdillah, Muhammad Rasyid; Suseno, Giri; Erica, Deliana
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.18

Abstract

Abstrak - Apakah Kontrol Keluarga dan Direktur Wanita Meningkatkan Nilai Perusahaan?Tujuan Utama - Penelitian ini berupaya untuk menyelidiki mekanisme kontrol keluarga dan direktur perempuan untuk peningkatan nilai perusahaan nilai.Metode – Penelitian ini menggunakan metode regresi berganda. Sampel penelitian adalah perusahaan non-keuangan di Bursa Efek Indonesia periode 2019-2021.Temuan Utama – Penelitian ini mengungkapkan bahwa kinerja keuangan tidak mampu mejadi jembatan mekanisme dalam meningkatkan nilai perusahaan. Hal ini disebabkan pada perusahaan terbuka tidak terdapat kontrol keluarga yang besar. Selain itu, keberadaan perempuan cenderung bias.Implikasi Teori dan Kebijakan – Penelitian ini memperluas pemahaman mengenai teori stewardship dan upper echelon untuk menjelaskan bagaimana kontrol keluarga dan direktur wanita mempengaruhi nilai perusahaan. Selain itu, penelitian ini juga menyarankan regulator dan politisi terkait kesadaran gender dalam perusahaan.Kebaruan Penelitian – Hasil studi ini merupakan upaya awal untuk menetapkan gambaran bagaimana direktur perempuan dan perusahaan keluarga meningkatkan nilai perusahaan. Abstract - Do Family Control and Female Directors Increase Firm Value?Main Purpose - This research investigates the mechanisms of family control and female directors to increase firm value.Method – This research uses the multiple regression method. The research sample is non-financial companies on the Indonesia Stock Exchange for 2019-2021.Main Findings – This research reveals that financial performance cannot be a bridge mechanism in increasing company value. This phenomenon happened because there is no large family control in public companies. Apart from that, the presence of women tends to be biased.Theory and Practical Implications – This research expands the understanding of stewardship and upper-echelon theory to explain how family control and female directors affect firm value. Apart from that, this research also advises regulators and politicians regarding gender awareness in companies.Novelty – The results of this study are an initial attempt to paint a picture of how female directors and family firms increase firm value.
Locus of Control, Penerimaan Auditor atas Dysfunctional Audit Behavior dan Intention to Quit Anita, Rizqa; Nanda, Satria Tri; Zenita, Raisya; Abdillah, Muhammad Rasyid
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8623

Abstract

This study aims to examine personal characteristics of auditor acceptance of dysfunctional audit behavior. More specifically, it aims to investigate locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study surveys public accounting firm in Sumatera with a total of107 respondents. Data analysis was performed by using Structural Equation Modeling-Partial Least Square (PLS-SEM). The results show that locus of control has positive influence on intention to quit and auditor acceptance of dysfunctional audit behavior. In addition, it is also suggested that the effect of locus of control on auditor acceptance of dysfunctional audit behavior is indirectly influenced through intention to quit.
Leverage On Firm Value: The Role of Financial Performance Mechanisms Rizqa Anita; Abdillah, Muhammad Rasyid; Suseno, Giri
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 3 (2023): JABM Vol. 9 No. 3, September 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.3.751

Abstract

During the COVID-19 pandemic, several companies increased their leverage to enhance their performance and ultimately impact the value of their firm. The purpose of this study is to investigate the relationship between leverage and firm value as well as to examine the potential mediating role of firm performance, specifically return on equity and earnings per share. The study employs a quantitative approach, utilizing the partial least squares-structural equation modeling (PLS-SEM) tool, with a sample of 687 companies listed on the Indonesia Stock Exchange (IDX) for the 2021 period. Sampling was conducted using a purposive sampling method. The findings indicate that leverage does not have a direct impact on firm value, but rather, the mediating role of return on equity is significant in this relationship. In contrast, earnings per share were found not mediate the relationship between leverage and firm value. This study provides an important contribution in the field of financial performance to managers and investors in making decisions. Limitations and suggestions for future research will be discussed. Keywords: decisions making, financial performance, firm value, indonesia stock exchange, leverage, structural equation modeling
PERAN PENGAWASAN INSPEKTORAT TERHADAP AKUNTABILITAS KEUANGAN MELALUI MEDIASI TATA KELOLA PEMERINTAH DAERAH DI KABUPATEN ROKAN HILIR Bahrul, Bahrul; Onasis, Dini; Anita, Rizqa
Jurnal Daya Saing Vol. 11 No. 3 (2025): Transformasi Manajemen, Kepemimpinan, dan Pemasaran Digital di Era Ekonomi Mod
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i3.2384

Abstract

Penelitian ini bertujuan untuk menganalisis peran pengawasan Inspektorat terhadap akuntabilitas keuangan melalui mediasi tata kelola pemerintahan daerah di Kabupaten Rokan Hilir. Akuntabilitas keuangan publik menjadi fokus utama dalam upaya menciptakan pemerintahan yang transparan dan bertanggung jawab, sementara pengawasan internal oleh Inspektorat memiliki peranan strategis dalam memastikan implementasi pengelolaan keuangan yang sesuai dengan peraturan yang berlaku. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada aparatur pemerintah daerah yang terkait. Metode analisis data dilakukan dengan pendekatan Structural Equation Modeling (SEM) untuk menguji hubungan langsung dan tidak langsung antar variabel. Hasil penelitian menunjukkan bahwa pengawasan Inspektorat berpengaruh signifikan terhadap tata kelola pemerintahan daerah, dan tata kelola yang baik berperan sebagai mediasi yang memperkuat hubungan antara pengawasan Inspektorat dan akuntabilitas keuangan. Temuan ini menegaskan pentingnya peningkatan fungsi pengawasan internal dan penerapan prinsip tata kelola yang baik untuk mewujudkan pengelolaan keuangan daerah yang akuntabel.
Do Family-Owned Firms Behave More Responsibly? Examining the Effect of CSR on Tax Avoidance Aljufri, Aljufri; Anita, Rizqa; Pardede, Niken; Abdillah, Muhammad Rasyid; Zakaria, Nor Balkish
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.48419

Abstract

This study examines the relationship between corporate social responsibility (CSR) and tax avoidance, and assesses how family ownership moderates this relationship within an agency theory perspective. The population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, with samples selected using a purposive sampling technique. Using regression analysis on 98 non-financial family firms (392 firm-year observations), the study finds that higher CSR engagement is associated with lower effective tax rates, indicating greater tax avoidance and challenging the conventional view of CSR as a disciplining mechanism. Although family ownership is positively related to tax compliance, its interaction with CSR increases tax avoidance. These findings suggest that family firms may use CSR instrumentally to enhance legitimacy, highlighting that CSRs ability to curb tax avoidance is context-dependent and shaped by governance dynamics.
Co-Authors Adi Rahmat Adi Rahmat Adila Restu Adha Adino, Intan Agus Seswandi Agusanto Agusanto Ali Muhtar aljufri aljufri, aljufri Aulia Rona Andira Bahrul, Bahrul Charly Rimhot Pakpahan Dini Onasis Edwin Aditya Nugraha Elvina Armista Erica, Deliana Eva Yuliana Fadhilla, Mutia Fitri Yunita Fitria Rahayu Gaol, Rafidin Lumban Giri Suseno Giri Suseno Hadiyati Hadiyati, Hadiyati Intan Adino Muhammad Rasyid Abdillah Neneng Salmiah, Neneng Nor Balkish Zakaria Nurmala Sari Oemar, Fahmi Pardede, Niken Pardede, Rudi Purnamasari, Nita Rahma Krisna Ulfah Raisya Zenita Rita Anugerah Rizqi, Liza satria tri nanda, satria tri seswandi, agus Suseno, Giri Tri Nanda, Satria Tristiyani, Tristiyani Yulanda Alvaleri Zakaria, Nor Balkish Zenita, Raisya Zulhendra, Zulhendra