Article Per Year (5 Year)
p-Index From 2021 - 2026
8.642
P-Index
This Author published in this journals
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

Published : 69 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 69 Documents
Search

 3   4   5   6   7 
Pengaruh Green Accounting, Environmental Performance, Dan Carbon Emission Disclosure Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020-2024) Al-Idris, Mohamad Yudha; Mansur, Fitrini; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.45654

Abstract

This study aims to analyze the effect of Green Accounting, Environmental Performance, and Carbon Emission Disclosure on company profitability, with Return on Equity (ROE) as the profitability indicator. The research sample consists Energy sector company listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The data used in this study is secondary data obtained from the companies' annual reports. The analytical method employed is multiple regression analysis. The results show that Green Accounting has a significant negative effect on company profitability, while Environmental Performance and Carbon Emission Disclosure have no significant effect on profitability. These findings indicate that companies implementing Green Accounting practices tend to experience a decline in profitability, and vice versa. Meanwhile, good Environmental Performance and Carbon Emission Disclosure do not significantly impact profitability. This study provides important contributions for company management and stakeholders in understanding the impact of environmental costs on profitability and offers insights for strategic decision-making related to environmental investments.
PENGARUH SALES GROWTH, OPERATING CASH FLOW, DAN PROFIT GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN NON-CYCLICAL FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Bagus, Andika; Mansur, Fitrini; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.46056

Abstract

This study aims to examine the effect of profitability, liquidity, and leverage on financial distress by testing each variable individually. Specifically, this research analyzes (1) sales growth, (2) operating cash flow, (3) profit growth, and (4) financial distress in companies operating in the Non-Cyclical Food and Beverage (F&B) sector listed on the Indonesia Stock Exchange (IDX). The population consists of 72 companies listed on the IDX from 2021 to 2023. The data used are secondary data, and the analysis was conducted using descriptive statistics and hypothesis testing with multiple linear regression and the Random Effect Model approach. The findings show that partially, sales growth and operating cash flow have no significant effect on financial distress, while profit growth has a significant effect. These findings are consistent with signaling theory, which posits that a company’s financial information can serve as either a positive or negative signal to investors when assessing the likelihood of corporate bankruptcy. This study is expected to serve as a valuable reference for management and investors in identifying and mitigating financial distress risks in the future.
THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY Juniar, Diaz Vilda; Rahayu, Sri; Hernando, Riski
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.16559

Abstract

This research focused on investigating the effects of the internal control system, human resource competencies, and the use of information technology on the standard of financial reports in cooperatives in Jambi City. The independent variables examined were the internal control system, human resource competencies, and information technology usage, with the dependent variable being the standard of financial statements. The analysis employed included exploratory data analysis, standard assumption assessments, and hypothesis assessment using IBM SPSS version 20. The findings indicated that the internal control system had no significant effect, whereas human resource competencies and the utilization of information technology positively influenced the standard of financial statements. Keywords: Internal Control Systems; Human Resource Competencies; Information Technology Utilization; Quality of Financial Statements
Pengaruh Pengendalian Internal, Pemanfaatan Teknologi Informasi, dan Komitmen Organisasi terhadap Kinerja Pegawai (Studi Kasus Pada Badan Perencanaan Pembangunan Daerah Provinsi Jambi) Banjarnahor, Raffly Nataldo; Mansur, Fitrini; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.46095

Abstract

This research aims to examine and analyze the influence of internal control, utilization of information technology, and organizational commitment on employee performance. The population in this study consisted of all 116 employees of the Regional Development Planning Agency (Bappeda) of Jambi Province. A total of 90 respondents participated in this study. Data collection was carried out using questionnaires. The data analysis technique employed in this research was a quantitative approach, utilizing statistical analysis with Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. Data processing was performed using SmartPLS (Partial Least Square) software. The results of this study indicate that Internal Control has a significant effect on Employee Performance. The Utilization of Information Technology has a significant effect on Employee Performance. Organizational Commitment does not have a significant effect on Employee Performance.
Kinerja Pencapaian Target Kredit sebagai Pemoderasi Hubungan Determinan Perkembangan UMKM: Studi Kasus Pada Bank BRI di Kota Jambi Shelomita, Cindy; Yuliusman, Yuliusman; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47314

Abstract

This study aims to examine the effect of People's Business Credit (KUR), the use of the BRISpot application, and debtor data accuracy on the development of MSMEs, as well as to determine the role of credit target achievement performance as a moderating variable at Bank BRI in Jambi City. This study employs a quantitative method with a survey approach targeting 100 MSME respondents who received KUR, and the data is analyzed using Structural Equation Modeling (SEM) via the SmartPLS software version 4.0. The results indicate that the accuracy of debtor data from the BRISpot application has a positive and significant effect on MSME development. Meanwhile, KUR and the use of the BRISpot application did not have a significant effect, and Credit Target Achievement Performance was unable to moderate the relationship between the three independent variables and SME development. This indicates that Bank BRI can review its performance appraisal system to focus more on the quality of financing and the sustainability of MSME businesses, rather than solely on the quantity of credit distribution.
Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Indriani, Rika; Mansur, Fitrini; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47409

Abstract

This study aims to determine the effect of intellectual capital and corporate social responsibility on firm value, as well as the role of managerial ownership as a moderating variable. The study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study was quantitative and employed a documentary method. The sampling technique used purposive sampling, resulting in a sample size of 17 companies, with a total of 51 companies meeting the criteria. The data used were secondary data from the companies' annual reports and sustainability reports. The data analysis technique used SPSS version 26. The results showed that intellectual capital had a significant positive effect on firm value, while corporate social responsibility had a significant negative effect. Furthermore, managerial ownership moderate the relationship between corporate social responsibility and firm value. These results imply that consistently improving the management of intellectual capital and corporate social responsibility can be an important strategy to increase the value of mining companies. Furthermore, management is advised to consider ownership structure as part of the company's strategic policy.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Penghindaran Pajak: Studi Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Sianturi, Dame; Wahyudi, Ilham; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47410

Abstract

The purpose of this study is to detemine the effect of good corporate governance mechanisms on tax avoidance in consumer cyclicals sector companies listed on the indonesia stock exchange (IDX) in 2021-2023. This study is quantitative and employs a documentation methode. The study population comprised 164 companies. The sample selection methode used purposive sampling, resulting in 49 companies, with a total sample size of 147 meeting the criteria. The data used were secondary data  from company annual reports, and documentation was used as the data collection methode. The data analysis techniques used were descriptive statistics and multiple linear regression analysis using SPSS version 27 software. The results of this study revealed that the variables of managerial ownership, institutional ownership, independent board of commissioners, and audit committee, have a significant effect on detecting tax avoidance, and managerial ownership, institutional ownership, independent board of commissioners, and audit committee have simultaneous effect
ANALYSIS OF FINANCIAL REPORTS IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) CASE STUDY ON BELLA BURHAN PROJECT BUSINESS Putri, Alpiani Sakinah; Mansur, Fitrini; Hernando, Riski
Jambi Accounting Review (JAR) Vol 6 No 1 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i1.48589

Abstract

This study was conducted to determine how to prepare the financial report of the Bella Burhan Project Micro, Small and Medium Enterprises (MSMEs) and to determine the conformity of the financial report with the SAK EMKM (Micro, Small and Medium Macro Entity Financial Accounting Standards) which have been set by the Indonesian Institute of Accountants (IAI). In addition, this study also aims to determine what obstacles are experienced by the MSMEs in preparing financial reports. This study uses a descriptive research method with a qualitative approach to describe in detail the financial statements of the Bella Burhan Project MSME. From this research, it is hoped that it will provide knowledge and insight regarding how to prepare financial reports for MSMEs and their compliance with the MSME SAK, and what difficulties are faced by the research objects in preparing financial reports. Based on the results of interviews and analysis of financial report documents from the research object, it is known that the Bella Burhan Project MSME made financial reports from 2023-2024 in the form of a business profit and loss report. From the results of the analysis, the researcher found that this MSME did not yet have complete financial reports and was still not in accordance with the existing SAK EMKM.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) (Studi Empiris pada Perusahaan Bank Umum Konvensional yang terdaftar di BEI Hanif, Ikhdan Fatih; Wijaya Z, Rico; Hernando, Riski
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2466

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expense to Operating Income Ratio (BOPO) on Return on Assets (ROA) in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Secondary data were taken from the annual financial reports of 29 banks with a total of 114 observations after removing outliers, using purposive sampling techniques. Data analysis was performed using multiple linear regression using IBM SPSS 26. The results showed that CAR and BOPO had a significant negative effect on ROA, while LDR had a significant positive effect. NPL had no significant partial effect on ROA. Simultaneously, all four variables have a significant effect on ROA. These findings emphasize the need for balanced management of capital, liquidity, credit quality, and operational efficiency to improve bank profitability. This study provides an important contribution to bank management and regulators in establishing policies to maintain the health and financial performance of the conventional banking sector in Indonesia. Keywords: Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, Return on Assets
PELATIHAN PENGELOLAAN SAMPAH BERBASIS INOVASI DAN MODERNISASI PADA MASYARAKAT DESA SUMUR GEDANG Hernando, Riski; Widiastuti, Fitri; Rafiqi, Rafiqi; Hendriyaldi, Hendriyaldi; Hastuti, Dwi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 5 (2024): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i5.1849-1855

Abstract

Penelitian ini merup[akan hasil pengabdian kepada masyarakat di desa Sumur Gedang terkait inovasi pengelolaan sampah yang modern. Pengelolaan sampah yang efektif menjadi semakin penting dalam menghadapi tantangan lingkungan global. Artikel ini mengeksplorasi konsep pengelolaan sampah berbasis inovasi dan modernisasi yang diterapkan dalam konteks masyarakat. Tinjauan ini mencakup pendekatan-pendekatan baru dalam pengelolaan limbah yang melibatkan teknologi, partisipasi masyarakat, dan kebijakan publik. Melalui pendekatan interdisipliner, artikel ini menyajikan beberapa studi kasus dari berbagai belahan dunia yang menunjukkan implementasi strategi inovatif dalam mengatasi masalah sampah. Dalam konteks ini, konsep-konsep seperti daur ulang, pengolahan limbah organik, dan kampanye sosial menjadi fokus utama dalam menciptakan masyarakat yang lebih berkelanjutan. Selain itu, artikel ini juga mengulas peran penting teknologi informasi dan komunikasi (TIK) dalam memfasilitasi pengelolaan sampah yang efisien dan transparan. Dengan demikian, artikel ini berkontribusi pada pemahaman lebih lanjut tentang bagaimana inovasi dan modernisasi dapat menjadi kunci dalam mencapai tujuan pembangunan berkelanjutan dalam pengelolaan sampah di masyarakat.
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