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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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Determinants of The Effectiveness Of Implementation Performance Based-Budgeting and Budget Absorption in Local Governments Rita Friyani; Riski Hernando
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 3, September 2019
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.919 KB) | DOI: 10.29259/sijdeb.v3i3.213-226

Abstract

This study aims to try to examine the influence of Local Government Employee Understanding, Training, and External Pressure (Determinants) on the Effectiveness of Implementation Performance-Based Budgeting and Budget Absorption in Local Governments (Study on Jambi City Government). The population is all Dinas and SKPD in Jambi City Government. The sampling technique uses a purposive sampling approach. The criteria used are those involved in performance-based budgeting and budget execution practices. So, that the total sampel used was 60 people. Data were obtained by questionnaire distribution techniques to respondents throughout the Dinas and SKPD in Jambi City Government. Data analysis using SEM PLS. The results of data processing found that training, understanding, education and external pressure had a positive effect on the effectiveness of performance-based budget implementation and budget absorption.
Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City) Netty Herawaty; Riski Hernando
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.v4i2.103-118

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 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.
PELATIHAN PENGELOLAAN KEUANGAN DESA MENGGUNAKAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DI DESA MENDALO INDAH KECAMATAN JALUKO KABUPATEN MUARO JAMBI Rita Friyani; Enggar Diah Puspa Arum; Netty Herawaty; Yuliana Yuliana; Riski Hernando
JURNAL DAYA-MAS Vol. 7 No. 1 (2022): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v7i1.78

Abstract

Devotion to Society is titled: "Village Financial Management Training using Village Financial System Application in Mendalo Indah Village of Jaluko District muaro Jambi". Given the limited knowledge and skills possessed by village heads, village devices, and members of village consultative bodies in managing village finances as an implementation of Law No. 6 of 2014 on Villages and Government Regulation No. 43 of 2014 on Village Law Implementation Regulations that began to be implemented through the State Budget in 2015, it is considered necessary to perform community service through Training to village heads,  and village devices. Through this village financial management training is expected to help the village head, and village devices, can manage village finances properly and correctly based on applicable laws and regulations starting from the preparation of program plans, the preparation of village medium-term development plans (RPMJDesa), preparation of village program activity plan (RKPDesa), preparation of a detailed list of village activities (DRKDesa) and preparation of village revenue and expenditure budget (APBDesa), as well as recording of recipients and expenditures, implementation of APBDesa, accountability report, evaluation and monitoring and completeness and validity of documents.
ANALISIS PERBANDINGAN KINERJA KEUANGAN RISK-BASED BANK RATING PADA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA PERIODE 2016-2020: COMPARATIVE ANALYSIS OF RBBR FINANCIAL PERFORMANCE IN BUS AND BUK IN INDONESIA FOR THE 2016-2020 PERIOD Niken Hustilah; Yudi Yudi; Riski Hernando
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.3.2.191-208

Abstract

This research was conducted with the aim of knowing the financial performance and soundness of Islamic Commercial Banks and Conventional Commercial Banks using the RBBR (Risk Based-Bank Rating) method with aspects of Risk Profile (NPL/NPF, and LDR/FDR), Good Corporate Governance (GCG), Earnings (ROA, ROE, and BOPO), and Capital (CAR). This research is a comparative quantitative study that was analyzed using the Independent Sample T-Test and Mann Whitney. The results of this study show that there are significant differences in the financial performance of Islamic Commercial Banks and Conventional Commercial Banks in terms of the NPL/NPF ratio, while for the ratio of LDR/FDR, GCG, ROA, ROE, BOPO, and CAR there is no significant difference in the financial performance of Islamic Commercial Banks and Conventional Commercial Banks. The soundness level of Islamic commercial banks is in a better condition than conventional commercial banks in the ratio of LDR/FDR, while the NPL/NPF, ROA, ROE, and BOPO ratios of conventional commercial banks are in better condition than Islamic commercial banks. GCG Aspect and CAR are in the same good health condition as Islamic Commercial Banks and Conventional Commercial Banks
KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI: MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION Riski Hernando; Fitrini Mansur; Eko Prasetyo
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.3.3.278-293

Abstract

This study examines the effect of understanding accounting, tax regulations, tax knowledge and tax sanctions on MSME taxpayer compliance. This study also explores the moderating effect of tax sanctions on the link between accounting expertise, tax knowledge, and MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the food and beverage sector with specified criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaires were distributed using hand delivery systems and processed using SEM PLS (Warp PLS 7.0). The results of the study show a variety of findings where understanding accounting does not affect MSME taxpayer compliance in Jambi city. Understanding tax regulations and punishments might influence MSME taxpayers in Jambi directly or indirectly. This study's paradigm and analytical methods are fresh and enriching. This study's results contribute practically and theoretically, especially by the government, to MSME tax socialization.
PENDAMPINGAN DIGITAL MARKETING BERBASIS SYARIAH PRODUK ANYAMAN BAHAN BAKU TANAMAN RESAM DESA MARO SEBO, JAMBI Rafiqi Rafiqi; Riski Hernando; Hendriyaldi Hendriyaldi; Fitri Widiastuti; Dwi Hastuti
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 10 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i10.3816-3821

Abstract

Resam atau paku andam merupakan jenis paku yang biasa tumbuh pada tebing-tebing tepi jalan di pegunungan dan tumbuhnya menjalar. Siapa sangka tumbuhan resam yang dapat menggangu terhambatnya pertumbuhan tumbuhan lain kini bisa dimanfaatkan menjadi bahan baku dalam pembuatan kerajinan anyaman. Adapun tujuan pelaksanaan pengabdian kepada masyarakat di Desa Maro Sebo Kabupaten Muaro Jambi, Jambi ini tidak lain adalah melaksanakan pelatihan dan pendampingan dalam aspek pemasara berbasis digital marketing syariah serta inovasi branding. Dari aspek digital marketing syariah dilaksanakan pendampingn dan membangun mindset mitra untuk menjadi pelaku bisnis harus mengikuti perkembangan teknologi serta strategi dalam meningkatkan penjualan yang sesuai dengan syariah Islam mengutamakan nilai-nilai akhlak dan etika moral. Dari aspek branding, tim mencoba dalam memperkuat branding produk anyaman resam dengan melakukan inovasi agar mendapatkan nilai tambah dari produk dan bisa menembus pasar tidak hanya dikenal di Desa saja, tetapi sudah bisa di kenal oleh masyarakat di luar Desa Maro Sebo Kabupten Muaro Jambi, Jambi.
Pengaruh Return On Equity (ROE), Earning Per Share (EPS) dan Debt To Equity Ratio (DER) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Industri Makanan Olahan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020) Sri Devi Andriani; Ratih Kusumastuti; Riski Hernando
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1268

Abstract

This study is a quantitative study that aims to determine the effect of return on equity (ROE), earning per share (EPS) and debt to equity ratio (DER) on stock prices. The stock price is measured using the natural logarithm of the closing price. The population in this study are procesed food industry companies listed on the Indonesia Stock Exchange in 2018 – 2020. The sampling technique used is purposive sampling. The sample in this study amounted to 51 samples of 17 companies multiplied by accessing the company’s financial statement through the website of the Indonesia Stock Exchange (IDX). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS version 25 program. The result of this study indicate that simultaneously return on equity, earning per share and debt to equity ratio have an effect on stock prices. Partially, the return on equity has an effect on stock price. Earning per share and debt to equity ratio partially have no effect on stock prices. Keywords: Return On Equity, Earning Per Share, Debt To Equity Ratio, Stock Price
Pengaruh gaya kepemimpinan struktur inisiasi, subjektif diagnostik, subjektif interaktif terhadap keadilan evaluasi Riski Hernando; Eko Prasetyo; Rezi Abdurrahman
Jurnal Kajian Manajemen Bisnis Vol 9, No 2 (2020): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmb.10988800

Abstract

Abstract: This study aims to examine the effect of initiation structure leadership on evaluation fairness. This study also examines the mediation of subjective diagnostic and subjective interactive on the relationship between initiation structure leadership and evaluation fairness. The population and sample this study use subordinates in service, merchandising and manufacturing business. Data were collected using a questionnaire with hand delivery system technique and processed using structural equation modeling with WarpPLS 3.0 software. The results of this study indicate that initiation structure leadership influences evaluation fairness. However, mediation variable do not support the hypotheses in this study.Keyword:        Evaluation Fairness, Initiation Structure Leadership, Subjective Diagnostic, Subjective Interactive
Levers of control as a mediation on the relationship of the effect of financial performance and non-financial performance on managerial performance Riski Hernando; Nora Triandini; Mukhzarudfa Mukhzarudfa; Rezi Abdurrahman
Jurnal Kajian Manajemen Bisnis Vol 11, No 1 (2022): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmb.11336500

Abstract

This study examines the direct and indirect influence of the performance measurement system and levers of control on managerial performance. The research population is the manager or head of the section who leads a service and trading company located in Jambi City. The sample selection technique was carried out based on the specified criteria so that there were 103 respondents. Each respondent was asked to fill out a questionnaire and the data obtained were analyzed and processed with SEM-PLS WarpPLS 7.0 statistics. The results show that financial performance affects managerial performance, as well as non-financial performance. In addition, the two levers of control systems are also able to influence the relationship between performance measurement and managerial performance in Jambi City. The results of this study also contribute to the company's collaboration between the performance measurement system and the management control system.
Pengaruh Minat, Kebermanfaatan, dan Kemudahan Penggunaan E-Form terhadap Kepatuhan Pelaporan SPT Tahunan Umkm Di Kota Jambi Sari Puspita Dewi; Nela Safelia; Riski Hernando
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui dan mengidentifikasi tingkat kepatuhan pelaporan SPT Tahunan UMKM di Kota jambi melalui tiga persepsi yaitu persepsi minat, persepsi kebermanfaatan, dan persepsi kemudahan. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat deskriptif. Objek penelitian adalah kepatuhan pelaporan SPT tahunan UMKM. Jenis datanya adalah data primer. Subjek penelitian adalah UMKM di Kota Jambi. Sumber data diperoleh melalui data sekunder dan data primer. Data yang digunakan berasal dari tahun 2019 sampai 2021. Hasil dari penelitian ini adalah minat dan kebermanfaatan menunjukkan pengaruh positif terhadap kepatuhan pelaporan SPT tahunan. Dari pengaruh positif ini maka sistem e-form dinilai cukup baik sehingga dapat diterima di masyarakat. Namun kemudahan tidak berpengaruh positif terhadap kepatuhan. Hal itu dapat disebabkan kurangnya pemahaman masyarakat pelaku usaha dengan adanya teknologi sehingga mereka kurang terampil untuk menjalankan sistem e-form dan masih membayar pajak melalui kantor pajak itu sendiri. Hasil penelitian secara keseluruhan minat, kebermanfaatan, dan kemudahan penggunaan e-form menunjukkan pengaruh positif terhadap kepatuhan pelaporan SPT tahunan UMKM di Kota Jambi pada tahun 2019-2021.
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