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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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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BATIK INCUNG DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING Riski Hernando; Nisa Oktavia; Mukhzarudfa Mukhzarudfa
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.66

Abstract

Penelitian ini bertujuan untuk menganalis perhitungan harga pokok produksi pada usaha kecil batik incung dengan menggunkana metode activity based costing dan untuk mengetahui perbandingan harga pokok produksi pada usaha kecil batik incung dengan menggunakan metode konvensional dan activity based costing. Objek yang akan di teliti adalah penerapan metode activity based costing dalam penetuan harga pokok produksi pada usaha kecil batik incung. Penelitian ini meggunakan metode kualitatif berdasarkan ekplanatory research yaitu penelitian yang tujuannya untuk mengungkapkan atau mengexplore atau menjelaskan secara mendalam tentang variable tertentu dan penelitian ini bersifat deskriptif. Hasil penelitian menunjukkan biaya produksi menggunakan metode activity based costing menghasilkan biaya yang lebih kecil. Biaya diperoleh dengan menghitung biaya tenaga kerja lansung dan biaya overhead pabrik. Biaya tenaga kerja lansung merupakan biaya paling besar dalam aktivitas produksi batik. Sedangkan perhitungan di lakukan oleh usaha kecil batik incung menghasilkan biaya yang lebih besar. Maka perlu dilakukan perhitungan dengan pendekan yang lebih akurat yaitu dengan menggukan metode activity based costing.
Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai Tahun 2021 (Studi Kasus di Kecamatan Jambi Luar Kota Kabupaten Muaro Jambi) Riski Hernando; Dewi Anggraini; Rico Wijaya
Jurnal Akuntansi dan Governance Andalas Vol 4 No 1 (2021): Jurnal Akuntansi dan Governance Andalas 4 (1)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v4i1.67

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Akuntabilitas dan Transparansi berpengaruh terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai di Kecamatan Jambi Luar Kota. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Penelitian ini menggunakan alat analisis SPSS 25.0 for Windows melalui analisis data dengan menggunakan uji validitas, uji reliabilitas, uji asumsi klasik dan uji hipotesis. Populasi dalam penelitian ini adalah seluruh masyarakat desa di Kecamatan Jambi Luar Kota, Pengambilan sampel dalam penelitian ini menggunakan teknik Purposive sampling dengan kriteria yang ditentukan. Hasil penelitian ini menunjukkan bahwa Akuntabilitas dan Transparansi berpengaruh positif terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai di Kecamatan Jambi Luar Kota. Serta Akuntabilitas dan Transparansi secara Bersama-sama mempunyai hubungan yang positif terhadap Pengelolaan Penyaluran Bantuan Sosial Pangan Non Tunai di Kecamatan Jambi Luar Kota.
PENGARUH ASIMETRI INFORMASI, INSENTIF PAJAK, DAN RISIKO LITIGASI TERHADAP PRUDENCE AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022) Amalia, Rani; Mansur, Fitrini; Hernando, Riski
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 02 (2024): 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.v13i02.31746

Abstract

This research aims to determine the influence of information asymmetry, tax incentives, and litigation risk on accounting prudence. The independent variables used in this research are information asymmetry, tax incentives, and litigation risk. Meanwhile, the dependent variable in the research is accounting prudence. This type of research is quantitative research. The population in the research is technology sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample in this research was taken using a purposive sampling method with a total sample of 18 companies. The data analysis used in this research is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this research is secondary data obtained from the official website of the Indonesian Stock Exchange. The results of this research show that information asymmetry, tax incentives and litigation risk simultaneously influence accounting prudence. Partially, tax incentives have an effect on accounting prudence. Partially, information asymmetry and litigation risk have no effect on accounting prudence.
The relationships between the levers of control, employee performance and banking performance Hernando, Riski; Prasetyo, Eko; Yuli Sari, Rizki; Abdurrahman, Rezi
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): 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.v19i1.34639

Abstract

This study aims to examine the direct and indirect effect of the relationship between the influence of levers of control and employee performance on banking performance. The population of this study is all employees of Bank 9 Jambi with a total of 657 employees. The sample selection method in this study used purposive sampling. So, the sample that could be used was 73 respondents. The research model was tested using SEM-PLS with Warp PLS software version 7.0 which is a multivariate analysis technique to test the structural model. The main purpose of using this method is to analyze a predictive causality in which the problem is explored in a complex manner and theoretical knowledge is still scarce. The results showed that levers of control were able to directly influence employee performance and also directly influence banking performance. Meanwhile, employee performance is not able to influence banking performance. However, employee performance is not able to mediate the relationship between the influence levers of control on banking performance. These results reflect that the banking industry has been innovating in performance appraisal. This research becomes a guideline for company leaders to use multiple performance measurement systems in influencing employee performance and using levers of control in these relationships to improve performance.
Halal Certification in Bibliometric Perspective: Trend and Impact Analysis Hastuti, Dwi; Rafiqi, Rafiqi; Hernando, Riski; Hendriyaldi, Hendriyaldi; Sukmawati, Nur
Jurnal Paradigma Ekonomika Vol. 19 No. 2 (2024): 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.v19i2.36208

Abstract

The era of globalization of the digital world has become a challenge for which the provision of goods and services to obtain labeling or recognition of healthy and halal foods is one in the field of food offered in stores, mini-markets, or supermarkets. This research builds on the previous dedication to halal; it also seeks to map the evolution of research on halal certification over an 18-year period, employing a bibliometric analysis approach with Dimension AI data. This in-depth examination of scientific literature and work on halal certifications aims to understand the concept and its evolution year by year. We collected the data by examining Article, Chapter, Monograph, and Proceeding publications, which yielded a total of 15,999 documents on halal certification published from 2007 to 2024. We evaluate the data using the VOSviewer software and classify it into three categories: network visualization, overlay visualization, and density visualization. The results show a considerable increase in publication of halal certification by 2023, which is 3,492 documents compared to the previous year. The trends among halal-based industrial research writers indicate that Fischer, Johan, is the most productive writer. According to keyword analysis, the most commonly used term in developing the trend of halal certification research is 'halal certification', followed by keywords related to review, effects, UMKM, and medium-sized enterprises. There are two countries that have made the largest contributions to halal certification research: Indonesia and Malaysia.
Modernisasi dan Inovasi Pengelolaan Sampah Berbasis Masyarakat di Desa Sumur Gedang Kota Sungai Penuh, Kerinci Fitri Widiastuti; Riski Hernando; Rafiqi; Hendriyaldi; Dwi Hastuti; Helen Parkhurst
jurnal ABDIMAS Indonesia Vol. 2 No. 1 (2024): Maret : Jurnal ABDIMAS Indonesia
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jurai.v2i1.1463

Abstract

Partners in this PPM activity are Village Apparatus and several community representatives of Sumur Gedang Village, Sungai Full City, Kerinci. Based on the analysis of the situation, the main problem faced by partners today lies in the phenomenon of waste which continues to increase in volume which causes environmental pollution, especially related to cleanliness and health. The increasing population and community activities greatly affect the increasing volume of waste in rural areas. Various kinds of pollution that occur due to piles of garbage so that the impacts caused include environmental damage, changes in health conditions. Support, participation and awareness from various parties, especially waste management drivers, is one of the keys to the success of good waste management. Based on these problems, through this activity, several solutions to solve problems will be provided. The method of implementing activities uses a participatory approach through training and mentoring activities, with measurable achievement targets. The results of PPM activities that have been carried out are obtained as a result of the PPM team has carried out all forms of training and simple practices to partners including in making natural compost by utilizing leftover vegetable pieces from households that can be used as natural fertilizer to fertilize the soil. In addition, the team practiced processing plastic waste to be used as handicrafts and other products which are expected to be attractive and can be resold in the future.
Determinants of Auditor Performance Hernando, Riski; Prasetyo, Eko; Yuli Sari, Rizki
International Journal of Law Policy and Governance Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v3i2.892

Abstract

Purpose – This research was conducted using a quantitative approach to test the direct influence relationships on factors affecting auditor performance. Methodology/approach – The sample used in this study consisted of 124 government auditors as respondents from various Districts/Cities in the Province of Jambi. Data were analyzed using the Structural Equation Modeling (SEM) PLS approach with Warp-PLS software, both in the measurement model and structural model. Findings – The research findings indicate that out of the six direct hypotheses proposed, two hypotheses significantly influence auditor performance, namely, information technology and role clarity. Meanwhile, competence, independence, organizational commitment, and role ambiguity do not have a significant impact on auditor performance. Novelty/value – This research involves the role of information technology in the inspectorate auditor's process and also includes psychological factors affecting the performance of inspectorate auditors.
Pengaruh Audit Tenure, Kompleksitas Operasi, Opini Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Audit Delay Hilal Al Ambia; Afrizal; Riski Hernando
Jurnal Buana Akuntansi Vol 7 No 2 (2022): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i2.2383

Abstract

This study aims to provide empirical evidence of the effect of audit tenure, operation complexity, audit opinion and size of public accounting firm (KAP) on audit delay simultaneously and partially. The population in this study are building construction sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used is purposive sampling. The sample used in this study were 16 companies for 4 years with a total of 64 observational data. The data analysis technique used is descriptive statistics and multiple linear regression analysis. The results of this study indicate that audit tenure, operation complexity, audit opinion, and the size of a public accounting firm (KAP) simultaneously affect on audit delay. Operation complexity and audit opinion partially affect on audit delay. Audit tenure and the size of the public accounting firm (KAP) partially have no effect on audit delay.
PENGARUH GREEN ACCOUNTING TERHADAP TOBIN’S Q DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2022) Fernadi Abi Wijaya; Fitrini Mansur; Riski Hernando
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.592

Abstract

Tujuan dari penelitian ini adalah menguji pengaruh green accounting terhadap tobin’s q dengan corporate social responsibility sebagai variabel mediasi. Penelitian ini menggunakan pendekatan dan menggunakan data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Populasi sasarannya terdiri dari perusahaan pertambangan yang listing di bursa efek indonesia tahun 2018-2022. Melalui purposive sampling, sebanyak 110 data dikumpulkan dan dianalisis. Teknik statistik yang dipergunakan ialah  statistik deskriptif, analisis regresi linear, uji asumsi klasik dan pengujian hipotesis dengan mengaplikasikan software SPSS versi 25. Temuan penelitian ini menunjukkan bahwa green accounting tidak berpengaruh terhadap kinerja keuangan yang diproksikan dengan tobin’s q, green accounting berpengaruh terhadap corporate social responsibility, corporate social responsibility berpengaruh terhadap kinerja keuangan yang diproksikan dengan tobin’s q dan pengujian hipotesis menggunakan uji sobel memaparkan bahwa secara tidak langsung corporate social responsibility mampu menjadi mediasi kaitan green accounting dengan kinerja keuangan yang diproksikan dengan tobin’s q
The Financial Report Quality, Debt Maturity, and Foreign Ownership on Investment Efficiency Relationship Wirdanadia, Ananda; Herawaty, Netty; Hernando, Riski
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27814

Abstract

This research aims to investigate the effect of financial report quality, debt maturity, and foreign ownership on investment efficiency. This research uses a quantitative method with the population of basic materials sector companies listed on the Indonesia Stock Exchange. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that simultaneously, the quality of financial statements, debt maturity, and foreign ownership do not affect investment efficiency. Partially, debt maturity affects investment efficiency. The quality of financial statements and foreign ownership does not affect investment efficiency. This study provides the main implication, namely the importance of improving the quality of corporate financial management so that investors know essential factors to evaluate investment potential. The financial statement quality ensures accurate information as a basis for making the right investment decisions. Debt to maturity affects liquidity risk and financial stability, and foreign ownership brings better governance practices and access to capital and technology, all of which contribute to improving investment efficiency.
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