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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) 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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To what extent does share ownership affect informative earnings management? Evidence from Indonesian manufacturing sector Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi; Lubis, Armensyah
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6730

Abstract

Inconsistent findings regarding the relationship between share ownership and earnings management, specifically in terms of informative and opportunistic practices, have been observed in previous studies. To address this gap, the present research aims to investigate the impact of institutional, governmental, and family ownership on informative earnings management. The sample comprises 615 manufacturing firm-year observations listed on the Indonesian Stock Exchange. Earnings management is assessed by examining discretionary accruals, which are further categorized into informative and opportunistic acts based on earnings growth. Logistic regression analysis is employed to analyze the data. The results indicate that both institutional and family ownership have a positive effect on informative earnings management. This suggests that institutional and family shareholders play influential roles in monitoring managerial behavior, particularly in encouraging informative earnings management practices rather than opportunistic ones. Conversely, governmental ownership does not have a significant effect on earnings management. This finding suggests that government shareholders may have lesser interest in evaluating managerial performance based on earnings and instead prioritize political and social considerations. Overall, this study contributes to the existing literature by shedding light on the distinct influences of different types of share ownership on earnings management practices, particularly in terms of their impact on informative earnings management.
Factors influencing the disclosure of carbon emissions in indonesia Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7672

Abstract

As global attention on environmental sustainability intensifies, understanding the factors influencing corporate transparency in carbon emissions has become increasingly urgent. This analysis aimed to discover whether or not differences in business characteristics such as size, leverage, institutional ownership, foreign ownership, CEO narcissism, CEO tenure, family ownership, and gender parity on the board of directors were associated with changes in emissions. The population of companies involved in agriculture and mining listed on the Indonesia Stock Exchange from 2018 to 2020 makes up the study's population. We selected 177 firms for this study to participate in our sample. Multiple linear regressions were used as a method of analysis. This research found that the size and leverage of a firm are significant determinants of the amount of data accessible about that company's carbon impact. Disclosure of carbon emissions is unaffected by institutional ownership, foreign ownership, CEO narcissism, family ownership, or the presence of women on boards of directors. These findings suggest that policymakers and corporate stakeholders should focus on size and leverage as key factors for improving carbon disclosure practices, while other business characteristics may require additional scrutiny.
LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM: FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE Nurmawati, Nurmawati; Silfi, Alfiati; Mela, Nanda Fito; Abdurrahman, Rezi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.266-277

Abstract

This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regency with a random sampling technique. The results of this study indicate that Financial Literacy, Education Level, Business Capital, Business Sustainability, and Financial Records have a significant influence on the performance of MSMEs in Aceh Singkil Regency. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26
Pengaruh Kepemilikan Saham Publik, Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Adelia J, Sherly; Agusti, Restu; Abdurrahman, Rezi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4063

Abstract

The purpose of this study is to examine and analyze the impact of public share ownership, the size of the public accounting firm, and company size on disclosures of corporate social responsibility (CSR). The population used in this research includes all banking companies listed on the Indonesia Stock Exchange in 2020–2022. At the same time, the sample was taken using the purposive sampling method, with a sample of 26 companies identified according to predetermined criteria. This study is quantitative in nature. Secondary data used in this study were taken from annual reports and sustainability reports. Then, multiple linear regression is the data analysis method using SPSS software version 26. Research results demonstrate that the size of the accounting firm and company size have an influence on CSR disclosure. Furthermore, public share ownership hasn't impacted CSR disclosure.Keywords: Public Share Ownership, Size Of Public Accounting Office, Company Size, CSR Disclosure
Dinamika transformasi digital, pengalaman kerja, dan kesenjangan generasi terhadap efikasi digital di PT Besmindo Materi Sewatama, Riau Syamsuri, Abd Rasyid; Asrilsyak, Sharnuke; Abdurrahman, Rezi; Islami, Fiqri Hadi; Arohman, Rifki
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.903

Abstract

Transformasi digital telah menjadi tuntutan penting bagi perusahaan dalam menghadapi perubahan lingkungan bisnis yang dinamis. Penelitian ini bertujuan untuk memahami dinamika transformasi digital, pengalaman kerja, dan kesenjangan generasi dalam membentuk efikasi digital karyawan di PT Besmindo Materi Sewatama, Riau. Menggunakan pendekatan kualitatif, data diperoleh melalui wawancara mendalam, observasi, dan telaah dokumen terkait. Hasil penelitian menunjukkan bahwa transformasi digital mendorong perubahan budaya kerja, namun penerapannya dipengaruhi oleh variasi pengalaman kerja dan adanya kesenjangan generasi di lingkungan karyawan. Generasi muda cenderung lebih adaptif terhadap teknologi, sementara generasi senior mengandalkan pengalaman kerja dalam menghadapi perubahan, yang terkadang menimbulkan resistensi. Peran kesenjangan generasi terbukti menjadi faktor penting dalam memediasi hubungan antara pengalaman kerja dan efikasi digital. Penelitian ini menegaskan bahwa pemahaman terhadap dinamika antar generasi dan pengalaman kerja menjadi kunci dalam meningkatkan efikasi digital karyawan di era transformasi digital. Temuan ini diharapkan dapat memberikan kontribusi bagi pengembangan strategi manajemen sumber daya manusia dan kebijakan transformasi digital di perusahaan.
Digitalisasi Umkm: Peran Digital Marketing dan Inovasi Produk Dalam Mendorong Kinerja Penjualan Di Kecamatan Bengkalis Hakim, lukman; Abdurrahman, Rezi; Oktayani, Dewi; Rahmany, Sri; Susilawati, Susilawati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4228

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digital marketing dan inovasi produk terhadap kinerja penjualan UMKM di Kecamatan Bengkalis. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan pengumpulan data melalui kuesioner yang disebarkan kepada pemilik atau pengelola UMKM. Data kemudian dianalisis menggunakan teknik Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS). Hasil pengujian model pengukuran menunjukkan bahwa seluruh indikator memiliki validitas konvergen dan diskriminan yang baik, ditandai dengan nilai loading factor di atas 0,70, nilai AVE yang memadai, serta reliabilitas konstruk yang kuat. Pada model struktural, digital marketing terbukti berpengaruh positif dan signifikan terhadap kinerja penjualan (path coefficient = 0,45; t = 4,12; p < 0,001), demikian pula inovasi produk (path coefficient = 0,38; t = 3,67; p < 0,001). Nilai koefisien determinasi (R²) sebesar 0,58 menunjukkan bahwa kedua variabel independen memberikan kontribusi moderat dalam menjelaskan variasi kinerja penjualan UMKM. Temuan ini mengindikasikan bahwa pemanfaatan strategi pemasaran digital yang tepat termasuk penggunaan media sosial, konten kreatif, serta promosi berbasis platform digital dapat meningkatkan daya jangkau pasar dan interaksi pelanggan. Di sisi lain, inovasi produk yang relevan dengan kebutuhan konsumen turut memperkuat daya saing dan mendorong peningkatan penjualan. Penelitian ini memberikan implikasi praktis berupa rekomendasi penguatan kemampuan digital marketing, pengembangan inovasi produk, serta pendampingan berkelanjutan bagi UMKM guna meningkatkan kinerja penjualan dan daya saing usaha lokal.
Analysis of the Influence of Behavioral Aspects on the Accounting System at PT. Batanghari Sawit Sejahtera Muhammad Agung Soeharto; Kusumastuti, Ratih; Hernando, Riski; Abdurrahman, Rezi
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis 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.
Co-Authors Abd. Rasyid Syamsuri Adelia J, Sherly 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 EMRINALDI NUR DP Fatriansyah, Alif Ilham Akbar Febria, Putri Fandy Handoko, Tito Hariadi Yasni Heni Pujiastuti Hernando, Riski Hutapea, Fransiska Stephani Ichsan, Muammar Ridho Indah Mawaddah Irwin Mirza Umami Islami, Fiqri Hadi Jonnius Jonnius Julita Julita Leonardo, Ivan Lubis, Armensyah Lubis, Nursiani Lukman Hakim Lukman Hakim Luthfi, Muhammad M Ridho Agustiawan Mayla Khoiriyah Mela, Nanda Fito Mirza Irdina Muhammad Agung Soeharto Nasrizal, Nasrizal Nasution, Al Haggi Nurmawati Nurmawati Nurmawati Nurmawati Nurul Azkiah Nurul Hafizah Oktayani, Dewi Putra, Adhitya Agri Putra, Ferdy 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