Article Per Year (5 Year)
p-Index From 2021 - 2026
9.99
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) Daya Saing : Jurnal Ilmu Manajemen 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 JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jambi Accounting Review (JAR) Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset Akuntansi 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 IJEMA Harmoni Economics: International Journal of Economics and Accounting
Riski Hernando
Faculty Of Economics And Business, Universitas Jambi, Jambi, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 76 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 76 Documents
Search

 4   5   6   7   8 
FINANCIAL LITERACY, FINANCIAL TECHNOLOGY AND MSME PERFORMANCE IN BUNGO DISTRICT: THE ROLE OF MANAGEMENT MEDIATION FINANCE Sophia, Ade; Putra, Wirmie Eka; Hernando, Riski
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3489

Abstract

Introduction: This research examined the effects of financial literacy and financial technology on the performance of MSMEs, with financial management as a mediating variable, in Bungo Regency. Method: This study applied a quantitative research method. Primary data were collected using an online and offline questionnaire, completed by MSMEs in Bungo Regency. The sample size was 391 MSMEs. The study employed Partial Least Squares (PLS)-SEM using SmartPLS 4.1. Results: Financial Literacy gives no effects to the Performance of MSMEs in Bungo Regency as seen by the t-statistic value in 1.804 > 1.96 and also the p-value of 0.071 < sig 0.005,Financial Technology has an effect on the MSMEs performance in Bungo Regency as seen by the t-statistic value of 3.784 > 1.96 and also the p value 0.000 < sig 0.005, Financial Literacy gives an influence toward Financial Management as evidenced by the t-statistic value of 4.766 > 1.96 and also p value of 0.000 < sig 0.005,Financial Technology gives such a n impact toward Financial Management as seen by the t-statistic value of 4.766 > 1.96 and the p-value of 0.000 < sig 0.005, Financial Management gives an influence toward Performance of MSMEs in Bungo Regency as evidenced by the t-statistic value of 6.363 > 1.96 and the p value of value of 0.000 < sig 0.005, Financial literacy gives such an influence tward MSMEs performance in Bungo Regency through financial management as seen by the t-statistic value in 3.634 > 1.96 and also ,the p value of value of 0.000 < sig 0.005,Financial Technology gives such an influence toward performance of MSMEs in Bungo Regency through financial management as evidenced by the t-statistic value of 3,905 > 1.96 and also the p-value value of 0.000 < sig 0.005. Keywords: Financial Literacy, Financial Technology, Financial Management, MSMEs Performance
Pengaruh Struktur Modal Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Sahrinra, Irgi; Yuliusman, Yuliusman; Hernando, Riski
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2572

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan resmi perusahaan serta situs Bursa Efek Indonesia. Sampel penelitian ditentukan dengan metode purposive sampling dan menghasilkan sebanyak 34 perusahaan perbankan sebagai objek penelitian. Metode analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh signifikan terhadap kinerja keuangan. Selain itu, ukuran perusahaan terbukti mampu memoderasi hubungan antara struktur modal dan kinerja keuangan, sehingga semakin besar ukuran perusahaan maka semakin kuat pula pengaruh struktur modal terhadap kinerja keuangannya. Temuan ini memberikan implikasi bahwa manajemen perbankan perlu memperhatikan komposisi struktur modal yang optimal dengan mempertimbangkan ukuran perusahaan agar dapat meningkatkan kinerja keuangan secara berkelanjutan. Penelitian ini juga memberikan kontribusi teoritis dalam memperkuat teori sinyal (signaling theory) dan trade off theory, sekaligus memberikan bukti empiris di sektor perbankan Indonesia.
Pengaruh Akuntantabilitas, Transparansi, Partisipasi Masyarakat, Sumber Daya Manusia Pada Pengelolaan Alokasi Dana Desa di Kecamatan Pemayung Kabupaten Batang Hari Cindy; 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.v6i1.49736

Abstract

This study aims to determine and analyze the influence of accountability, transparency, community participation, and human resources on the management of village fund allocation in Pemayung District, Batang Hari Regency. The population of this study was all residents of Pemayung District, Batang Hari Regency. The total sample in this study was 98 respondents using the Slovin formula, which uses the error rate or tolerance. Data analysis was carried out using multiple linear regression processed with the help of the SPSS version 27 program. The results showed that accountability had no effect on the management of village fund allocation, transparency had a significant positive effect on the management of village fund allocation, community participation had a significant positive effect on the management of village fund allocation, and human resources had a significant positive effect on the management of village fund allocation. Simultaneously, accountability, transparency, community participation, and human resources had a significant positive effect on the management of village fund allocation.
Analysis of the Influence of Behavioral Aspects on the Accounting System at PT. Batanghari Sawit Sejahtera Agung Soeharto, Muhammad; Kusumastuti, Ratih; Hernando, Riski; Abdurrahman, Rezi
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46726

Abstract

The objective of this research is to investigate how behavioral factors, such as motivation, attitude, perception, learning, and emotion, impact the accounting system at PT. Batanghari Sawit Sejahtera. For the study, 45 respondents from the accounting, administration, and warehousing departments were selected using purposive sampling procedures in a quantitative manner. SPSS 22 was used to help with the multiple linear regression data analysis. The study's findings show that these behavioral factors significantly impact the accounting system at the same time. To a certain extent, attitudes, perceptions, and learning are not significantly impacted; only motivation and emotions are. These results demonstrate that the emotional and motivational aspects of employees are critical to the accounting system's efficacy. The implication is that businesses should give employee behavior first priority when creating accurate and effective accounting information systems.
ANALYSIS OF LIQUIDITY RATIO AS AN ASSESSMENT TOOL FOR FINANCIAL PERFORMANCE AT PT BANK MANDIRI (PERSERO) Tbk (2019-2023) Juliana, Widya Ika; Yuliusman, Yuliusman; Hernando, Riski
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45808

Abstract

This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT Bank Mandiri (Persero) Tbk. The research applies a descriptive qualitative approach, focusing on financial reports from 2019 to 2023. Liquidity ratio analysis is considered important because it shows the bank’s capability to meet short-term obligations or liabilities that have matured. Through this analysis, the study seeks to provide a clear picture of how well PT Bank Mandiri manages its liquidity during the observed period. The ratio reflects the bank’s financial health, especially its ability to provide funds quickly to fulfil customer withdrawals, loan disbursements, and other short-term commitments. By using this approach, the study can evaluate financial stability and performance without relying on complex statistical models. The findings are expected to give insights into the bank’s effectiveness in liquidity management and its overall resilience in facing financial challenges. Keywords: Financial Statements, Liquidity Ratio.
The Effect of Green Accounting Implementation, Environmental Performance, and Company Size on the Finance Perfomance of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022-2024 Muhammad Riyan Fahlefi; Rita Friyani; Riski Hernando
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.558

Abstract

This study aims to examine the influence of the implementation of green accounting, environmental performance, and company size on financial performance in energy sector companies listed on the Bursa Efek Indonesia during the period 2022-2024. Sampling was conducted using purposive sampling with a sample size of 19 from a total population of 83 companies. The study period of 3 years produced 57 panel data. Data analysis was performed using SPSS version 29 software. The results show that the implementation of green accounting has no effect on financial performance, environmental performance has a negative effect, while company size has a positive effect on financial performance.
Literasi Keuangan, Lingkungan Sosial, Kepercayaan, Pendapatan terhadap Niat Penggunaan ShopeePayLater melalui Motivasi Hedonis sebagai Mediasi pada Mahasiswa S1 Universitas Jambi Yosfian Capriranda Aji; Ratih Kusumastuti; Riski Hernando
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3937

Abstract

The advancement of fintech, particularly the Buy Now Pay Later (BNPL) feature, is influencing student consumption patterns, including Shopee PayLater, which is popular for its convenience dan flexibility. This study aims to examine the influence of financial literacy, social environment, trust, dan income on the intention to use Shopee PayLater, with hedonic motivation as a mediating variable. A quantitative method using a survey dan SEM-PLS analysis using WarpPLS 7.0 was applied, based on UTAUT2 dan TPB theories. The results show that social environment dan income significantly influence intention, while financial literacy dan trust do not. Furthermore, financial literacy, social environment, dan income significantly influence hedonic motivation, but trust does not. Hedonic motivation only mediates the influence of social environment dan income on intention, not financial literacy dan trust. The results confirm that social dan economic factors are more dominant in driving BNPL use through emotional aspects dan pleasurable experiences. This study is expected to contribute to theory dan practice, as well as policy recommendations to improve financial literacy dan the wise use of financial services.
Prosedur Klaim Biaya Kesehatan (Reimbursement) Karyawan pada PT Bank Pembangunan Daerah Jambi Allia, Suci Rahma; Hernando, Riski
Jambi Accounting Review (JAR) Vol 7 No 1 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the procedures for reimbursing employees’ medical expenses at PT Bank Pembangunan Daerah Jambi and to identify obstacles in the reimbursement process. The research method used is qualitative descriptive, with data collection through direct observation of internship activities conducted at PT Bank Pembangunan Daerah Jambi, interviews and direct work experience in the Human Resources (HR) department, and a literature review. The results of the study indicate that the procedures implemented generally comply with applicable health claim standards, in terms of document completeness, approval workflow, and record-keeping. However, in practice, there are still obstacles, such as incomplete documents and errors in filling out claim forms, which cause delays in the reimbursement process.
Fraud Hexagon Model in Detecting Fraudulent Financial Reporting in the State-Owned Enterprise Environment Tirza Venisia Sinambela; Sri Rahayu; Riski Hernando
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.472

Abstract

This study aims to examine the effect of Fraud Hexagon Theory elements, namely stimulus/pressure, capability, collusion, opportunity, rationalization, and ego on fraudulent financial reporting in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2019–2024 period. This research employs a quantitative method with an associative approach and multiple linear regression analysis. The sample was determined using purposive sampling, resulting in 27 companies with a total of 162 observations. The results indicate that all independent variables simultaneously influence fraudulent financial reporting. Partially, stimulus/pressure and opportunity have a significant negative effect, while rationalization and ego have a significant positive effect on fraudulent financial reporting. Meanwhile, capability and collusion do not show a significant effect. These findings suggest that pressure and opportunity factors, along with rationalization and ego, play important roles in influencing the occurrence of fraudulent financial reporting.
Pengaruh Financial Distress, Auditor Switching, Audit Tenure Dan Audit Complexity Terhadap Audit Report Lag Zakwan Zahran; Fitrini Mansur; Riski Hernando
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 6 (2026): IJEMA - Juni 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, auditor switching, audit tenure, dan audit complexity terhadap audit report lag pada perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia periode 2022–2024. Sampel penelitian ditentukan dengan metode purposive sampling sehingga diperoleh 84 data observasi dari 28 perusahaan selama tiga tahun penelitian. Pengujian hipotesis dilakukan menggunakan metode regresi linear berganda dengan bantuan aplikasi SPSS versi . Kebaruan penelitian ini terletak pada pengkajian kondisi perusahaan pertambangan pada era pascapandemi yang mencerminkan perkembangan kondisi operasional dan pelaporan keuangan terbaru. Hasil penelitian menunjukkan bahwa financial distress berpengaruh negatif dan signifikan terhadap audit report lag. Sebaliknya, pergantian auditor, masa perikatan audit, dan audit complexity tidak menunjukkan pengaruh yang signifikan terhadap audit report lag. Secara bersama-sama, seluruh variabel independen memiliki pengaruh signifikan terhadap audit report lag. Penelitian ini menyimpulkan bahwa financial distress menjadi faktor yang paling dominan dalam memengaruhi ketepatan waktu penyelesaian audit pada perusahaan pertambangan. Namun demikian, penelitian ini masih memiliki keterbatasan karena hanya berfokus pada sektor pertambangan dengan periode pengamatan yang relatif singkat. Oleh sebab itu, penelitian selanjutnya disarankan untuk memperluas objek penelitian ke sektor industri lainnya serta menambahkan variabel lain yang relevan dengan audit report lag
Co-Authors Abdurrahman, Rezi Achmad Hizazi Afrizal Agung Soeharto, Muhammad Al-Idris, Mohamad Yudha Alfanny Sutika Yuda Ali Akbar Syariz Allia, Suci Rahma 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 Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni Erni Achmad Fadia Ardhina Faisal Wijaya Fernadi Abi Wijaya Fitri astuti, Fitri astuti Fitri Mansur Fitrini Mansur Fitrini Mansur Fredy Olimsar Hanif, Ikhdan Fatih Helen Parkhurst Hendriyaldi Hendriyaldi Heni Pujiastuti Heriyani, Heriyani Hilal Al Ambia Ilham Wahyudi Indriani, Rika Irvandy Nugraha Ivan Leonardo Juliana, Widya Ika Juniar, Diaz Vilda Lady Silvera, Dica Leonardo, Ivan Lidya Febriyana Muhammad Riyan Fahlefi Mukhzarudfa, Mukhzarudfa Nela Safelia Nela Safelia Netty Herawaty Niken Hustilah Nisa Oktavia Nora Triandini Nursima Natasa* Nys Arfa Prasetyo, Primadi Primadi Prasetia Primadi Prasetio Putri Anggraini putri, alpiani sakinah Putri, Rini Oktaviani Rafiqi Rafiqi Rafiqi Rafiqi Ratih Kusumastuti Reka Maiyarni Rezi Abdurrahman Rezi Abdurrahman Rico Wijaya Z Rika Neldawaty Rita Friyani Rizki Yuli Sari Sahrinra, Irgi Sari Puspita Dewi Seli Puspita Shahri Bin Abu Seman Shelomita, Cindy Sianturi, Dame Sintya Dame Kristin S Siswahyudianto Soedjatmiko Sophia, Ade Sri Devi Andriani Sri Rahayu SRI RAHAYU Suci Kurnia Putri Sudarti . Sukmawati, Nur Tendri Nofta Febrianti Tirza Venisia Sinambela Ulfatun Nadhiro Usman Usman Vigga Alifah Putri Widiastuti, Fitri Wira Lestari Wiralestari Wiralestari, Wiralestari Wirdanadia, Ananda Wirmie Eka Putra Wiwik Tiswiyanti yd, Ferdi wahyudi Yenny Yuniarti Yosfian Capriranda Aji Yudi - Yudi Yudi Yuliana Yuliana Yuliusman - Zakwan Zahran ZK Abdurahman Baizal