Article Per Year (5 Year)
p-Index From 2020 - 2025
4.823
P-Index
This Author published in this journals
All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Manajemen Terapan dan Keuangan Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis Jurnal Manajemen dan Bisnis Sriwijaya JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) 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 Journal of Contemporary Accounting Jurnal Akuntansi Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Akuntansi dan Governance Andalas
Riski Hernando
Department Of Accounting, Universitas Jambi, Jambi, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
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
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.
Determinants Affecting Taxpayer Compliance Nela Safelia; Riski Hernando
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1410

Abstract

This research is entitled "Determinants Affecting Taxpayer Compliance" (taxpayer survey KPP Pratama Jambi Telanaipura). The purpose of this study is to reveal that fiscus services, taxpayer awareness and tax sanctions affect taxpayer compliance. This research was conducted on individual taxpayers who are registered at Tax Office Pratama Jambi Telanaipura. The data source is primary data obtained from distributing questionnaires. Sampling using the Cohen perspective, there were 130 respondents in this study. Methods of data analysis using the structural equation modeling (SEM) model with the partial least squares (PLS) approach to the research results of fiscus services show that taxpayer awareness has a significant positive effect on taxpayer compliance at KPP Pratama Jambi Telanaipura, while tax sanctions have no effect on taxpayer compliance at the KPP Pratama Jambi Telanaipura.
Model Sistem Pembelajaran dengan Pendekatan Case Method pada Mata Kuliah Akuntansi Keuangan Lanjutan Riski Hernando
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3569

Abstract

The purpose of this study was to find out in depth the application of the learning system with a project based learning model with a case method approach in Advanced Financial Accounting courses in the Accounting Study Program, Faculty of Economics and Business, University of Jambi. The population in this study were fifth semester students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi, with the research sample being all fifth semester students taking advanced financial accounting courses taught by researchers in 2022. The research approach uses qualitative studies by observing and observing in-depth student study results with a project based learning learning model with a case method approach. The results showed that the use of the project based learning model with the case method approach was able to increase student creativity and innovation in understanding the complex Advanced Financial Accounting course
ANALISIS PENERAPAN SAK EMKM PADA LAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH DI JAMBI KOTA SEBERANG Fadia Ardhina; Rico Wijaya; Riski Hernando
Jurnal Ilmiah Akuntansi dan Manajemen Vol 19 No 1 (2023): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v19i1.1888

Abstract

This study aims to find out how the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) to Jambi Ariny Batik Crafts, this background makes this business interesting to study in order to find out which use of financial statements is based on the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) carried out on these Micro, Small and Medium Enterprises (UMKM) and what factors caused the recording of financial reports based on SAK EMKM on these MSMEs. This research was conducted using a qualitative method that leads to the description and application of financial records based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). The data in this study are primary data and secondary data by conducting interviews and taking financial reports to be processed to comply with SAK. EMKM. The results of this study indicate that the financial recording system is carried out manually only based on disbursements and cash receipts and is still very simple so that it shows that financial reports are made with criteria that are not good to low and the factors that cause the failure of SAK EMKM in the Jambi Ariny Batik Crafts business are due to internal factors in the form of a lack of understanding of the importance of financial reports in running a business based on SAK EMKM, discipline and human resources, while external factors are due to a lack of supervision from stakeholders who have an interest in financial reports
ANALISIS PERBANDINGAN RASIO KEUANGAN SEBELUM DAN SESUDAH AKUISISI (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BEI DAN MELAKUKAN AKUISISI PERIODE 2019) Fitrini Mansur; Lidya Febriyana; Riski Hernando
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 7 No. 3 (2022): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v7i3.25247

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan rasio keuangan (current ratio, debt to equity ratio, total asset turnover, net profit margin, return on asset, return on equity, earning per share, prive earning ratio) sebelum dan sesudah melakukan akuisisi. teknik sampling yang digunakan adalah purposive sampling dan diperoleh jumlah sampel sebanyak 5 perusahaan dari total populasi sebanyak 11 perusahaan. periode pengamatan yg digunakan dalam penelitian ini adalah tahun 2018 dan 2020. pengolahan data menggunakan software SPSS 25.0. Metode analisis yang digunakan untuk membantu peneliti dalam menganalisis data digunakan metode statistik deskriptif, kemudian untuk mendeteksi normalitas data dilakukan dengan uji kolmogorov-smirnov test. apabila data berdistribusi normal maka pengujian hipotesis menggunakan uji parametrik paired sample t-test sementara apabila data berdistribusi tidak normal maka digunakan uji non parametrik yaitu wilcoxon rank test.
Co-Authors Abdurrahman, Rezi Ali Akbar Syariz Ari Nugroho Deri Rezky Brimer Dewi Anggraini Dovi Septiari Dwi Hastuti Efrizal Syofyan Ega Kurniasih Eko Prasetyo Eko Prasetyo Enggar Diah Puspa Arum Fadia Ardhina Faisal Wijaya Fernadi Abi Wijaya Fitrini Mansur Fitrini Mansur Fitrini Mansur Fitrini Mansur Fredy Olimsar Hendriyaldi Heni Pujiastuti Lidya Febriyana Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Nela Safelia Netty Herawaty Niken Hustilah Niken Hustilah Nisa Oktavia Nora Triandini Nursima Natasa* Primadi Prasetia Putri Anggraini Rafiqi Rafiqi Ratih Kusumastuti Reka Maiyarni Rezi Abdurrahman Rico Wijaya Z Rika Neldawaty Rita Friyani Sari Puspita Dewi Sintya Dame Kristin S Soedjatmiko Sri Devi Andriani Suci Kurnia Putri Widiastuti, Fitri Wira Lestari Wiralestari, Wiralestari Wirmie Eka Putra Yudi - Yudi Yudi Yuliana Yuliana Yuliusman - ZK Abdurahman Baizal