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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Paradigma Ekonomika Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Al Fikra : Jurnal Ilmiah Keislaman AKRUAL: Jurnal Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Manajemen Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement Jurnal Bisnis Mahasiswa COVIT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Artificial Intelligence and Digital Business Paradoks : Jurnal Ilmu Ekonomi Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan JIFA (Journal of Islamic Finance and Accounting) Jurnal Cakrawala Akuntansi
Abdurrahman, Rezi
Universitas Riau
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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.
The Quality of Sustainability Reporting in Indonesia: Government, Employee, Competitor, and Customer Perspectives Ramadhan, Muhammad Adzan; Emrinaldi Nur DP; Rezi Abdurrahman; Lubis, Armensyah
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p39-54

Abstract

Introduction/Main Objectives: This research examines the influence of government engagement, employee engagement, competitor engagement, and customer engagement on the quality of sustainability reports for energy and basic materials companies listed on the IDX for the 2019-2022 period. Background Problems: Based on the rankings in ASSRAT from 2018-2020, public company participation in disclosing sustainability reports still needs to be higher, and from the ranking results, many companies declined from 2018 to 2022. Novelty: In previous studies, most research was conducted on the disclosure of sustainability reports, but this research focuses on the quality of sustainability reports in Indonesia. Research Methods: The population in this research is energy and basic materials companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this research used a purposive sampling technique, and a sample of 30 companies was obtained. The data analysis method used is logistic regression analysis. Finding/Results: The results of this research show that government engagement and customer engagement influence the quality of sustainability reports, while competitors' engagement and employee engagement have no influence on the quality of sustainability reports. Conclusion: Based on the test results, government engagement and customer engagement have an influence on the quality of sustainability reports. Therefore, the increasing government engagement and customer engagement that companies have will certainly improve company the quality of sustainability reports.
Membangun Desa Pandan Sari Melalui Keterampilan Lokal Dan Sumber Daya Alam Sebagai Peningkatan Ekonomi Dan Pendapatan Masyarakat Abdurrahman, Rezi; Sandi, Eka Kurnia; Azhari, Suci; Febria, Putri Fandy; Syukriani, Eva; Situmeang, Grace Theona Angeline; Hutapea, Fransiska Stephani; Syafrizal, Hady; Nasution, Al Haggi; Ichsan, Muammar Ridho
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 6 (2024): September
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13785954

Abstract

Tujuan dari pembuatan jurnl ini adalah untuk mengetahui bagaimana masyarakat di Desa Pandan Sari meningkatkan pendapatan masyarakat. Dan penulisan jurnal ini dilakukan untuk menyusun tugas akhir dari kuliah kerja nyata mhasiswa Univeristas Riau. Dalam meningkatakan pendapatan masyarakat, masyarakat  di Desa Pandan Sari memiliki usaha. Salah satu usahanya adalah kerajinan lekar dari lidi nipah sebagai bahan bakunya.  Pembuatan lekar ini berpengaruh terhadap pendapatan masyarakat Desa Pandan Sari sebagai pendapatan tambahan dan dapat menjadi salah satu inovasi usaha baru, untuk siap diproduksi dan dipasarkan yang ramah lingkungan.
ANALISA NILAI TUKAR PETANI DI PROVINSI RIAU Rezi Abdurrahman; Lukman Hakim
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.570

Abstract

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).
Company Financial Performance Before and During The Covid-19 Pandemic Putra, Ferdy; Khoiriyah, Mayla; Abdurrahman, Rezi; Fatriansyah, Alif Ilham Akbar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.173-183

Abstract

This research aims to examine how liquidity, leverage, activity, and growth influence company financial performance before and during the COVID-19 pandemic. This research used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 for the period before the COVID-19 pandemic and in 2020 during the COVID-19 pandemic obtained 279 observations. Data were analyzed using SPSS 26. The results showed that Liquidity significantly affected the company's financial performance before the COVID-19 pandemic. In contrast, it has a significant negative effect on ROA, an insignificant negative effect on ROE and an insignificant positive effect on Tobin's q during the COVID-19 pandemic. Leverage has significant adverse effects before and during the COVID-19 pandemic. Activity had a significant positive effect before the COVID-19 pandemic, while it had a non-significant positive effect during the COVID-19 pandemic. Growth had a significant positive effect before the COVID-19 pandemic, a non-significant positive effect on ROA and ROE, and an insignificant negative effect on Tobin's q during the COVID-19 pandemic. Companies should pay attention to the leverage ratio because leverage has a significant negative influence before and during COVID-19, which means leverage can significantly reduce financial performance. For this reason, the company must regulate the capital structure following the company's capabilities.
Pemberdayaan Masyarakat Melalui Pemanfaatan Pelepah Kelapa Sawit Menjadi Vermikompos untuk Mendukung Implementasi ISPO pada Perkebunan Kelapa Sawit Rakyat Nasrul, Besri; lubis, Nursiani; Umami, Irwin Mirza; Yunandra, Yunandra; Handoko, Tito; Prakasa, Rizqy Ridho; Abdurrahman, Rezi
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.193-199

Abstract

The community of Sialang Sakti predominantly works as oil palm farmers. Oil palm cultivation produces biomass, one of which is palm fronds. If palm fronds are not managed properly, they can lead to detrimental effects. Piles of palm fronds can become breeding grounds for pests and diseases that may disrupt surrounding palm plants. The biomass from palm fronds can be processed into vermicompost, but this is not widely known among oil palm farmers. Therefore, it is necessary to conduct socialization regarding the processing of palm fronds into vermicompost. The socialization with the community and Gapoktan Manunggal Sakti took place at the Gapoktan Manunggal Sakti warehouse in Sialang Sakti Village, Siak Regency, Riau Province. By utilizing palm frond biomass, the community was taught how to make vermicompost, supporting sustainable farming practices and biomass utilization. This activity involved community members and Gapoktan Manunggal Sakti, using materials such as palm frond biomass, Lumbricus rubellus worms, cow manure, and sawdust. The outcome of this activity is that participants can identify potential resources, such as palm fronds and other organic waste, to process into vermicompost, which can enhance soil quality and crop productivity. It is hoped that with this training, the people of Sialang Sakti Village can adopt the use of more environmentally friendly organic fertilizers for sustainable agriculture.
Dewan Direksi, Komisaris Independen, Komite Audit dan Real Earnings Management Abdurrahman, Rezi; Silalahi, Sem Paulus; Hanif, Rheny Afriana
Akuntansi & Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.8713

Abstract

This secondary research data is obtained from the IDX website and OSIRIS data set. The research model will be analyzed using the Ordinary Least Square (OLS) method. The results showed that DD financial expertise has a positive effect on REM, while the interaction of financial knowledge from KI and KA members weakens this positive effect. The purpose of this study is to examine the effect of Board of Directors (DD) expertise on real earnings management (REM). Then, this study also analyzes the effect of the expertise of the Independent Commissioner (KI) & Audit Committee (KA) on the relationship between board expertise and real earnings management. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) with observation years from 2014 - 2023.
The Moderating Role of Tax Sanctions on the Effect of Tax and Accounting Knowledge on MSME Taxpayer Compliance Hernando, Riski; Azzahra Hamid, Tsabitah; Leonardo, Ivan; Abdurrahman, Rezi
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1415

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have consistently played a vital role in Indonesia's economic resilience and in stabilizing the economy amidst national financial instability, particularly during times of crisis. This study investigates the influence of tax knowledge, accounting knowledge, and tax sanctions on MSME taxpayer compliance in Jambi City, Indonesia. Furthermore, it examines whether tax sanctions moderate the relationship between knowledge variables and taxpayer compliance. Employing a quantitative approach, the study collected data from 40 MSME respondents through purposive sampling. Multiple linear regression analysis was used to test the proposed hypotheses. The results indicate that tax knowledge does not significantly affect tax compliance, while accounting knowledge exerts a significant positive influence. Collectively, tax knowledge, accounting knowledge, and tax sanctions significantly affect taxpayer compliance. Additionally, tax sanctions do not moderate the relationship between tax knowledge and tax compliance but do moderate the relationship between accounting knowledge and tax compliance. These findings suggest the importance of strengthening accounting literacy and the strategic implementation of tax sanctions to improve compliance behavior among MSMEs.
PENGEMBANGAN RENCANA BISNIS WIRAUSAHA MAHASISWA MELALUI PELATIHAN PENYUSUNAN FEASIBILITY STUDY BISNIS Julita, Julita; Nasrizal, Nasrizal; Abdurrahman, Rezi; Iznillah, Muhammad Luthfi
Jurnal Abdi Insani Vol 12 No 4 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i4.2281

Abstract

Universities play a strategic role in fostering entrepreneurship, including through training in the preparation of Feasibility Studies (FS) to support the development of student entrepreneurship. This training aims to enhance students' understanding and competence in preparing FS relevant to their businesses, to reduce risks, facilitate planning, and improve business management. The methodology involves situational analysis, training preparation, material delivery, FS preparation workshops, and evaluation and mentoring. The material covers the importance of FS, the FS preparation process, and workshops using an interactive discussion approach. Results showed a significant increase in participants' understanding of FS, with most participants expressing readiness to implement the FS outcomes in their businesses. A total of 58 students from the UNRI Entrepreneur Society (UNRIES) demonstrated high enthusiasm throughout the training, which indicates the success of the applied methodology. This activity helped students understand financial needs, potential risks, and risk mitigation strategies for their businesses. With systematic and targeted training, the entrepreneurial competencies of Universitas Riau students were successfully improved. This training was effective in preparing students to run businesses more strategically and systematically, thereby supporting sustainable entrepreneurship development.
CEO Tenure Dan Earnings Management: Peran Female On Boards Dan Komisaris Independen Sebagai Variabel Moderasi(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Nurul Azkiah; Alfiati Silfi; Rezi Abdurrahman
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.371

Abstract

The purpose of this study to examine the effect of CEO tenure on earnings management with female on boards and independent commissioners as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Earnings management is measured using discretionary accruals, calculated using the Modified Jones Model, which reflects the degree of earnings manipulation. CEO tenure is measured by the number of years the CEO has served in the company. Female on boards is measured by the percentage of female members on the board of directors, and independent commissioners are measured by the percentage of independent commissioners on the board. The sample consists of 131 manufacturing companies selected using purposive sampling, resulting in 655 data points over five years. Data analysis was conducted using WarpPLS 8.0. The results show that CEO tenure has a significant negative effect on earnings management. Female on boards positively moderates this relationship, while independent commissioners do not. Control variables, such as profitability and leverage, significantly affect earnings management. However, company size and the number of board members do not have a significant effect.
Co-Authors Abd. Rasyid Syamsuri Adelia J, Sherly Adhitya Agri Putra Agung Soeharto, Muhammad Al Azhar-A Al Azhar. A Alfiati Silfi Alfiati Silfi Amniatizzakia Amniatizzakia Annisa Alifhia Zuhri Arohman, Rifki Azhari, Suci Azzahra Hamid, Tsabitah Besri Nasrul Defri Indrawan Edfan Darlis Eko Prasetyo EMRINALDI NUR DP Fatriansyah, Alif Ilham Akbar Febria, Putri Fandy Ferdy Putra Handoko, Tito Hariadi Yasni Heni Pujiastuti Hernando, Riski Hutapea, Fransiska Stephani Ichsan, Muammar Ridho Indah Mawaddah Irwin Mirza Umami Islami, Fiqri Hadi Ivan Leonardo Jonnius Jonnius Julita, Julita Leonardo, Ivan Lubis, Armensyah Lubis, Nursiani Lukman Hakim Lukman Hakim M Ridho Agustiawan Mayla Khoiriyah Mela, Nanda Fito Mirza Irdina Muhammad Luthfi iznillah Nasrizal, Nasrizal Nasution, Al Haggi Nurmawati Nurmawati Nurmawati Nurmawati Nurul Azkiah Nurul Hafizah Oktayani, Dewi Prasetio, Primadi Putri Aurelia Putri Martika Rahmany, Sri Ramadhan, Muhammad Adzan Ratih Kusumastuti Restu Agusti Rheny Afriana Hanif Riski Hernando Rizki Yuli Sari Rizqy Ridho Prakasa Sandi, Eka Kurnia Sem Paulus Silalahi Sharnuke Asrilsyak Situmeang, Grace Theona Angeline Suhadha Armanda Prayoga Susilawati, Susilawati Syafrizal, Hady Syukriani, Eva Yesi Mutia Basri Yuafrizal Yuafrizal Yunandra Zirman Zirman