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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis Jurnal Manajemen dan Bisnis Sriwijaya Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Journal of Contemporary Accounting Jurnal Akuntansi Jurnal Manajemen Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat PAMPAS: Journal of Criminal Law JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Journal of Innovation in Management, Accounting and Business Jambi Accounting Review (JAR) Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Indonesia JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah International Journal of Law, Policy and Governance Jurnal Akuntansi dan Governance Andalas Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi
Riski Hernando
Department Of Accounting, Universitas Jambi, Jambi, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City) Herawaty, Netty; Hernando, Riski
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.%p

Abstract

This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.
Pengaruh Leverage, Growth Opportunity, Ukuran Perusahaan dan Intensitas Modal terhadap Konservatisme Akuntansi Suci Kurnia Putri; Wira Lestari; Riski Hernando
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111948

Abstract

The purpose of this study is to examine the effect of leverage, growth opportunity, firm size and capital intensity on accounting conservatism in the banking sector listed on the Indonesia Stock Exchange (IDX) both simultaneously and partially. The banking sector listed on the Indonesia Stock Exchange (IDX) was selected for the population in this study. The sample selection was carried out using purposive sampling technique and obtained 28 companies with a research period of four years of observation (2016-2019). Meanwhile, the data analysis in this study used multiple regression analysis methods using the SPSS version 22 for windows software application. The results of research conducted in this research indicate that the variable leverage, growth opportunity, firm size and capital intensity simultaneously affect accounting conservatism and firm size variables affect accounting conservatism partially. Meanwhile, other variables such as: leverage, growth opportunity, capital intensity show no effect on accounting conservatism partially. Keywords: Accounting Conservatism; Leverage; Growth Opportunity; Firm Size; Capital Intensity
Pengaruh Gaya Kepemimpinan Konsiderasi, Subjektif Diagnostik, Subjektif Interaktif Terhadap Kejelasan Tujuan Riski Hernando; Rezi Abdurrahman; Eko Prasetyo
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.109914

Abstract

This study aims to examine the effect of consideration leadership on goal clarity. This study also examines the mediation of subjective diagnostic and subjective interactive on the relationship between initiation structure leadership and evaluation fairness. Sample in this study use 152 subordinates in merchandising, services and manufacturing business. Data processed using structural equation modeling with WarpPLS 3.0 software. Data were collected using a questionnaire with hand delivery system technique. The results of this study indicate that consideration leadership influences goal clarity. However, the only one mediation variable support the hypotheses in this study, and the other one do not support the hypotheses. Keywords: Goal Clarity; Consideration Leadership; Subjective Diagnostic; Subjective Interactive
Pengaruh pengetahuan pajak, kesadaran pajak dan tarif pajak terhadap kepatuhan pajak wajib Pajak UKM Kota Jambi Fitrini Mansur; Reka Maiyarni; Eko Prasetyo; Riski Hernando
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 11 No. 1 (2022): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v11i1.17432

Abstract

This study aims to determine the compliance of taxpayers with their obligations to pay taxes. The theoretical concepts tested are tax knowledge, tax awareness, and tax compliance rates. Data was collected through questionnaires on 100 small and medium-sized businesses in the printing and screen printing sector. Multiple regression analysis was used to test the hypothesis. The results showed that tax knowledge, tax awareness, and tax rates positively affected taxpayer compliance. This research can assist the government in determining the policies needed to improve tax compliance. These results indicate that the government needs to increase tax awareness and attention to tax rates to improve tax compliance in fulfilling its tax obligations.
PENGARUH KEPEMIMPINAN STRUKTUR INISIASI, KINERJA NON FINANSIAL DAN LEVERS OF CONTROL TERHADAP KEJELASAN TUJUAN Rika Neldawaty; Riski Hernando
Jurnal Manajemen Terapan dan Keuangan Vol. 10 No. 03 (2021): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v10i03.14846

Abstract

The purpose of this study was to examine the direct influence of leaders who use the initiation structure leadership style on the goal clarity. This study also examined the indirect effect of the relationship between the leadership style of the initiation structure on the goal clarity that was mediated by subjective diagnostics and subjective interactive. This study was tested using a sample of 152 employees who work at manufacturing, service and trading companies located in the Jabodetabek area. The research data were obtained from questionnaires distributed to respondents and analyzed using structural equation modeling - partial least square (SEM-PLS) with WarpPLS 3.0 software. The results of this study found that the direct effect of the initiation structure leadership style has a significant positive effect on the clarity of objectives. On the other hand, the indirect influence by subjective diagnostic and subjective interactive is able to partially mediate the relationship between the leadership style of the initiation structure on the goal clarity.
The effect of tax training and tax understanding on tax compliance Fitrini Mansur; Eko Prasetyo; Aulia Beatrice Brilliant; Riski Hernando
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.14301

Abstract

This study aims to examine the effect of tax training on MSME taxpayer compliance in the city of Jambi. Then, this study also examines the effect of tax knowledge on the compliance of MSME taxpayers in Jambi City. This study uses a moderating variable of tax sanctions on the relationship between tax training and tax knowledge on taxpayer compliance. The population and sample in this study used compulsory taxation for MSMEs in Jambi City, with the data collected utilizing a questionnaire. The results of this study show that tax training affects SME taxpayer compliance and tax knowledge also affects the compliance of MSME taxpayers, and tax sanctions can moderate the relationship between tax training and tax knowledge on MSME taxpayer compliance in Jambi City. Keywords: Tax Compliance, Tax Training, Tax Understanding, Tax Sanction
The Effect of Information Asimmetry On Earnings Management In Companies That Conduct An Initial Public Offering (IPO) On The Indonesia Stock Exchange (IDX) Riski Hernando
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v16i4.7668

Abstract

This study aims: to determine the effect of information asymmetry on Earnings Management in companies that carry out initial public offering on the Indonesia Stock Exchange in the period before go public, when go public, or after go public.Design and methodology: Sampling in this study is to use the purposive sampling method, where the company to be studied must certain criteria. The number of companies used as research samples based on predetermined criteria is 142 companies. The population in this study are banking/financial companies, service companies, and trading companies that made initial public offering on the Indonesia Stock Exchange (IDX). Analysis techniques are carried out with simple linear regression analysis techniques. The analytical method uses descriptive statistics, data quality tests, and hypothesis testing. Test the quality of the data in the form of classic assumption test which includes: normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t test to test the coefficient partially with a significant level of 5%.Results: The test results prove that information asymmetry has a significant effect on earnings management during and after conducting an IPO, but when go public does not pass the heteroscedasticity test. The test results also prove that information asymmetry has no significant effect on earnings management before the IPO. Regression results indicate that the coefficient of determination possessed by the variables observed before, during, and after the IPO are respectively R-square= 0.039, 0.121, and 0.221. This means that the influence of the independent variables on the dependent variable is 3.9%, 12.1% and 22.1%.Originality/value: the addition of research variables to the independent variables can be done considering there are about 96.1%, 87.9%, and 77.9% influenced by other variables not included in this research model.Keywords: Asimmetry Information, Earnings Management, Initial Public Offering (IPO).
PENGARUH KEPEMIMPINAN KONSIDERASI, SUBJEKTIF DIAGNOSTIK DAN SUBJEKTIF INTERAKTIF TERHADAP KEADILAN EVALUASI Riski Hernando
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 19, No 2 (2021): Vol 19, Nomor 2, Tahun 2021
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v19i2.11964

Abstract

ABSTRACTTujuan Penelitian – Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan konsiderasi, subjektif diagnostik dan subjektif interaktif terhadap keadilan evaluasi dalam perusahaan.Desain Metodologi – Penelitian ini mengambil populasi dari karyawan yang bekerja pada perusahaan di sektor jasa, dagang dan manufaktur. Sedangkan, sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling dengan beberapa kriteria. Penelitian ini menggunakan kuesioner yang didistribusikan kepada responden dengan teknik hand delivery systems. Kemudian, data dianalisis dan diolah menggunakan structural equation modeling – partial least square (SEM-PLS)Temuan - Penelitian ini menunjukkan bahwa atasan yang menggunakan gaya kepemimpinan konsiderasi secara langsung mempengaruhi keadilan evaluasi dalam perusahaan. Penelitian ini juga menunjukkan bahwa terdapat mediasi parsial hubungan kepemimpinan konsiderasi dengan keadilan evaluasi oleh subjektif diagnostik dan subjektid interaktif.Keterbatasan – Data yang diolah dan dianalisis dalam penelitian ini diperoleh dari 10 perusahaan yang berlokasi di area jabodetabek. Sehingga, hasil dalam penelitian ini belum dapat disimpulkan secara umum.Originalitas – Fokus penelitian ini terletak pada hubungan pengaruh gaya kepemimpinan konsiderasi terhadap keadilan evaluasi. Penelitian ini juga melihat peran mediasi oleh subjektif diagnostik dan subjektif interaktif.Keywords – Keadilan Evaluasi, Kepemimpinan Konsiderasi, Subjektif Diagnostik, Subjektif Interaktif
The Role of Leadership Style on Evaluation Fairness Efrizal Syofyan; Dovi Septiari; Riski Hernando
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p94-108

Abstract

This study examines the effect of consideration of leadership style on evaluation fairness mediated by a combination of financial and non-financial performance measurements and levers of control. This study takes a population of employees who work at companies in the service, trade, and manufacturing sectors. The research location was conducted in the satellite area of Jakarta (Jabodetabek). We used a questionnaire distributed to respondents using the hand delivery systems technique. The data were analyzed and processed using structural equation modeling - partial least square (SEM-PLS) with the Warp-PLS software 3.0. This study shows that managers who use a consideration of leadership style directly affect the fairness of evaluation within the company. This study also shows that this relationship can be mediated by a combination of financial, non-financial performance measures and levers of control. Although, on a partial mediation basis. This research focuses on the relationship between the influence of leadership style consideration on evaluation justice. This study also looks at the role of mediation by a combination of financial, non-financial performance measurement and levers of control, namely: objective diagnostic, interactive objective, subjective diagnostic, and interactive subjective.
PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL Efrizal Syofyan; Riski Hernando
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.912 KB) | DOI: 10.24034/j25485024.y2021.v5.i4.5051

Abstract

Penelitian ini menguji pengaruh ketergantungan berbagai ukuran kinerja (finansial dan non-keuangan) terhadap kinerja pegawai Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) atau Badan Layanan Umum Daerah Puskesmas Tanjung Jabung Barat dan Kabupaten Batanghari. Studi ini juga menganalisis dampak hubungan yang dimediasi oleh Levers of Control (sistem kontrol diagnostik dan sistem kontrol interaktif). Populasi dalam penelitian ini adalah pegawai BLUD Puskesmas Tanjung Jabung Barat dan BLUD Puskesmas Batanghari yang diambil sebagai sampel sebanyak 81 responden. Penelitian ini menggunakan structural equation modelling (SEM-PLS) dengan software WarpPLS versi 7.0. Studi ini menunjukkan bahwa Levers of Control memediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja. Namun, studi ini gagal menunjukkan bahwa kinerja BLUD Puskesmas dipengaruhi oleh ketergantungan pada berbagai ukuran kinerja. Studi ini memberikan kontribusi penting bagi BLUD Puskesmas bukan hanya di Kabupaten Tanjung Jabung Barat dan Batanghari akan tetapi juga BLUD Puskesmas di Indonesia berupa penggunaan levers of control sebagai variabel mediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja pegawai BLUD Puskesmas.
Co-Authors Abdurrahman, Rezi Achmad Hizazi Afrizal Agung Soeharto, Muhammad Al-Idris, Mohamad Yudha Alfanny Sutika Yuda Ali Akbar Syariz Amalia, Rani Ari Nugroho Azzahra Hamid, Tsabitah Bagus, Andika Banjarnahor, Raffly Nataldo Cindy Deri Rezky Brimer Dewi Anggraini Dovi Septiari Dwi Hastuti DWI HASTUTI Dwi Hastuti Efrizal Syofyan Ega Kurniasih Eko Prasetyo Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni Fadia Ardhina Faisal Wijaya Fernadi Abi Wijaya Fitri astuti, Fitri astuti Fitri Mansur Fitrini Mansur Fredy Olimsar Hanif, Ikhdan Fatih Helen Parkhurst Hendriyaldi Hendriyaldi Heni Pujiastuti Heriyani, Heriyani Hilal Al Ambia Ilham Wahyudi Indriani, Rika Ivan Leonardo Juliana, Widya Ika Juniar, Diaz Vilda Lady Silvera, Dica Leonardo, Ivan Lidya Febriyana Muhammad Riyan Fahlefi Mukhzarudfa, Mukhzarudfa Nela Safelia Netty Herawaty Niken Hustilah Nisa Oktavia Nora Triandini Nursima Natasa* Nys Arfa Prasetio, Primadi Prasetyo, Primadi Primadi Prasetia Puspita, Seli Putri Anggraini putri, alpiani sakinah Putri, Rini Oktaviani Putri, Vigga Alifah Rafiqi Rafiqi Rafiqi Rafiqi Ratih Kusumastuti Reka Maiyarni Rezi Abdurrahman Rico Wijaya Z Rika Neldawaty Rita Friyani Rizki Yuli Sari Sahrinra, Irgi Sari Puspita Dewi Shelomita, Cindy Sianturi, Dame Sintya Dame Kristin S Siswahyudianto Soedjatmiko Sophia, Ade Sri Devi Andriani SRI RAHAYU Suci Kurnia Putri Sudarti . Sukmawati, Nur Ulfatun Nadhiro Usman Usman Widiastuti, Fitri Wira Lestari Wiralestari Wiralestari, Wiralestari Wirdanadia, Ananda Wirmie Eka Putra Wiwik Tiswiyanti yd, Ferdi wahyudi Yudi - Yudi Yudi Yuliana Yuliana Yuliusman - ZK Abdurahman Baizal