Article Per Year (5 Year)
p-Index From 2021 - 2026
5.261
P-Index
This Author published in this journals
All Journal Jurnal Dimensi Jurnal Riset Akuntansi Terpadu Jurnal ULTIMA Accounting Jurnal TAMBORA Jurnal Ekonomi dan Bisnis Indonesia Titian: Jurnal Ilmu Humaniora eCo-Buss Jurnal Inovasi Ekonomi JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal EK dan BI Enrichment : Journal of Management Jurnal Bina Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi Parta: Jurnal Pengabdian Kepada Masyarakat Indonesian Business Review Jurnal Manajemen dan Bisnis Al Dzahab NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat Dharma Pengabdian Perguruan Tinggi (DEPATI) Journal of Islamic Economics Lariba Realible Accounting Journal Jurnal Nusa Akuntansi IPSSJ Jejak digital: Jurnal Ilmiah Multidisiplin Edumaspul: Jurnal Pendidikan
Rizqi, Reza Muhammad
Universitas Teknologi Sumbawa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
MENINGKATKAN KEPUTUSAN PEMBELIAN SMARTPHONE DILIHAT DARI VARIABEL EKUITAS MEREK DAN CELEBRITY ENDORSE DI KABUPATEN SUMBAWA Hartini, Hartini; Rizqi, Reza Muhammad
Titian: Jurnal Ilmu Humaniora Vol. 7 No. 1 (2023): Juni 2023
Publisher : Fakultas Ilmu Budaya, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/titian.v7i1.25075

Abstract

The purpose of this study is to investigate the elements that play a role in the inhabitants of Sumbawa deciding whether to purchase a smartphone, namely the presence of celebrities and the importance of brand values. The residents of Sumbawa make up the entirety of the sample for this study. Purposive sampling was used to choose a total of one hundred respondents to use as a sample, using Paul Leddy's method as the guide. The collection of data was carried out with the assistance of a questionnaire that was made available via Google Forms. The method of partial least squares was used, and the SmartPLS program was used to run the analysis on the data. According to the findings of the study, famous people have an impact on consumers' decisions to purchase smartphones. A consumer's decision to purchase a smartphone is also impacted by their brand equity, which includes their brand awareness. Additionally, the association with the brand has an effect on consumers' choices regarding the purchase of smartphones. On the other hand, inhabitants of Sumbawa do not factor in perceived quality or brand loyalty when making decisions regarding the purchase of smartphones. Abstrak Tujuan penelitian ini adalah untuk mengetahui unsur-unsur yang berperan dalam keputusan penduduk Sumbawa untuk membeli smartphone atau tidak, yaitu keberadaan selebriti dan pentingnya nilai merek. Penduduk Sumbawa merupakan keseluruhan sampel untuk penelitian ini. Purposive sampling digunakan untuk memilih total seratus responden untuk digunakan sebagai sampel, dengan menggunakan metode Paul Leddy sebagai pedoman. Pengumpulan data dilakukan dengan bantuan kuesioner yang disediakan melalui Google Forms. Metode kuadrat terkecil parsial digunakan, dan program SmartPLS digunakan untuk menjalankan analisis data. Menurut temuan penelitian tersebut, orang terkenal berdampak pada keputusan konsumen untuk membeli smartphone. Keputusan konsumen untuk membeli smartphone juga dipengaruhi oleh ekuitas merek mereka, termasuk kesadaran merek mereka. Selain itu, asosiasi dengan merek berpengaruh pada pilihan konsumen terkait pembelian smartphone. Di sisi lain, penduduk Sumbawa tidak mempertimbangkan persepsi kualitas atau loyalitas merek saat membuat keputusan terkait pembelian smartphone.
Membangun Kemandirian Ekonomi: (Program Literasi Keuangan Untuk Masyarakat Desa Ongko) Hambali, Denny; Muhammad Rizqi, Reza; Intan Syahfitri, Diah
Al-Madani: Jurnal Pengabdian Pada MAsyarakat Vol 3 No 2 (2024): Desember Al-Madani (Jurnal Pengabdian Pada Masyarakat)
Publisher : Institut Agama Islam Hamzanwadi NW Pancor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37216/al-madani.v3i2.1795

Abstract

Economic independence is an important factor in improving community welfare, especially in villages that still depend on the agricultural sector and small businesses. This community service activity aims to improve financial literacy in Ongko Village, Empang District, Sumbawa Regency. Through this program, we provide training and mentoring on financial management, budget planning, and an understanding of simple investments that can be made by local communities. The methods used include lectures, interactive discussions, and hands-on practice involving participants in financial management simulations. By involving the community in every stage of the activities, this program aims to build awareness of the importance of financial literacy in making better economic decisions. The results of these activities are expected to improve the skills and knowledge of the community in managing their personal and business finances, thus encouraging economic independence. In addition, the program also aims to create a more prosperous and self-reliant community, which in turn can contribute to the overall economic development of the region. Thus, this service is the first step in building a strong economic foundation for the people of Ongko Village.
Pengaruh Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Terhadap Akuntanbilitas Pengelolaan Keuangan Desa Hambali, Deni; Rizqi, Reza Muhammad
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.383

Abstract

This research aims to determine the influence of the presentation of financial reports and the accessibility of financial reports on the accountability of village financial management. The sample in this research was village officials or officials in Utan District, Sumbawa Regency, totaling 9 villages with a total sample of 45 respondents. The research results show that the presentation of financial reports influences the accountability of village financial management and the accessibility of financial reports influences the accountability of village financial management. Then, simultaneously presenting financial reports and accessibility of financial reports, influences the accountability of village financial management in Utan District, Sumbawa Regency. In conclusion, accountability in managing village money is an important part of carrying out good village governance. This is necessary to ensure that village funds are used clearly, effectively and efficiently, as well as improving the standard of living of the people in the village.
Model Gompertz pada Depresiasi Aset Kendaraan Mobil Honda Brio Safitri, Oryza; Mikhratunnisa, Mikhratunnisa; Rizqi, Reza Muhammad
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.680

Abstract

This study aims to determine how the Gompertz model can represent the depreciation of assets for the Honda Brio car. The research uses data on the value of the Honda Brio car, without considering the model series, from official Honda Indonesia websites and the OLX Indonesia online marketplace. The data collected includes the value of the Honda Brio from 0 years of use up to 7 years of use. The analysis results show that the Gompertz model can represent the depreciation of the Honda Brio vehicle asset for a usage period of 2 years, experiencing a decline of 7% to 13% from its initial price; for 5 years of use, a decrease of 19% to 29% from its initial price; for 10 years of use, a depreciation of 34% to 49% from its initial price; and for usage beyond 10 years, a depreciation of over 50%. The R Squared value of the model was found to be 93.36%. These findings provide insights for both the public and the government to make informed decisions and policies that are beneficial in addressing the depreciation of the Honda Brio vehicle asset..
UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: DAMPAK PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK Rizqi, Reza Muhammad; Akbar, Arya Zulfikar; Fahlia, Fahlia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4182

Abstract

Abstract - This study analyzes the impact of profitability and sales growth on tax aggressiveness, using company size as a moderating variable. The primary issue addressed is the tax aggressiveness practiced by consumer goods companies listed on the Indonesia Stock Exchange (IDX). The drive to maximize profitability in a competitive environment and the perception of high tax rates are the main reasons these companies exploit legal loopholes in complex tax regulations to minimize their tax burden. The study underscores the significant role of firm size, especially for tax authorities assessing aggressive tax strategies. Findings indicate that regulators should closely monitor larger firms, which are more likely to engage in tax avoidance despite strong profitability and sales growth. This quantitative research employs an explanatory method to examine causal relationships between variables. The sample includes consumer goods companies listed on the IDX from 2021 to 2023. Using purposive sampling, 174 data points were collected from 58 companies over three years. Multiple regression analysis was conducted using EViews 12. Results show that profitability and sales growth positively and significantly influence tax aggressiveness. Furthermore, company size enhances the positive effect of both profitability and sales growth on tax aggressiveness. All four research hypotheses are supported, offering insights into tax behavior in Indonesia’s consumer goods sector. Keywords: Tax Aggressiveness; Sales Growth; Profitability; Company Size; Tax Regulation
Penyuluhan Dampak Negatif Pinjaman Online di Desa Moyo: Membangun Resiliensi Ekonomi Masyarakat terhadap Praktik Rentenir Digital Hambali, Denny; Sugiarto, Aris; Sriyatun; Fitriani, Nurida; Jibrail, Ahmad; Muhammad Rizqi, Reza
Al-Madani: Jurnal Pengabdian Pada MAsyarakat Vol 4 No 1 (2025): JUNI: Al-Madani (Jurnal Pengabdian Pada Masyarakat)
Publisher : Institut Agama Islam Hamzanwadi Pancor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37216/al-madani(jurnalpengabdianpadamasyarakat).v4i1.2167

Abstract

Technological developments have facilitated access to online lending services (pinjol), but behind this convenience lies many risks, especially for rural communities that have low financial literacy. This service activity was carried out in Moyo Village, Sumbawa Regency, with the aim of increasing community awareness about the dangers of illegal pinjol and building economic resilience against digital loan sharks. Through counseling methods, group discussions, case studies, and simulations, participants were given an understanding of the differences between legal and illegal pinjol, legal and social impacts, and how to manage finances wisely. The evaluation results showed a significant increase in participants' understanding, especially regarding the risks of high interest rates, intimidation, and data misuse. The program also successfully equipped the community with financial management strategies such as saving, budgeting, and avoiding excessive consumption. With this program, it is hoped that the people of Moyo Village can avoid digital debt and be more independent in managing their finances.
PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), EARNING PER SHARE (EPS), NET PROFIT MARGIN (NPM) DAN NET INTEREST MARGIN (NIM) TERHADAP HARGA SAHAM PT BANK SYARIAH INDONESIA TBK TAHUN 2019-2023. Sari Akbar, Efi Ratna; Rizqi, Reza Muhammad
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.237

Abstract

This study aims to analyze the effect of Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), Net Profit Margin (NPM), and Net Interest Margin (NIM) on the stock price of Islamic banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2021-2023. The financial performance of a company, especially in the Islamic banking sector, is an important factor that can influence investors' decisions in investing in the capital market. This study uses secondary data obtained from the annual financial reports of Islamic banking companies listed on the IDX. The analysis method used is multiple linear regression with the classical assumption test to ensure the validity of the research model. The results of the study show that the variables ROE, EPS, NPM, and NIM have a positive and significant effect on stock prices, while ROA does not have a significant effect. This finding indicates that investors consider the factors of return on equity, earnings per share, net profit margin, and net interest margin more in assessing the price of Islamic banking stocks compared to return on assets. The results of this study are expected to be a reference for investors in making investment decisions and for Islamic banking companies in improving financial strategies to increase the value of their shares in the capital market.
PENGARUH ASPEK AKUNTANSI KEPRILAKUAN TERHADAP KINERJA KARYAWAN ORGANISASI SEKTOR PUBLIK Rizqi, Reza Muhammad; Rajaguguk, Thetty Surienty; Afriansyah, Berlian; Meriana; Hermelinda, Tuti
Realible Accounting Journal Vol. 5 No. 1 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i1.1063

Abstract

Abstrak Akuntansi keprilakuan berkaitan dengan bagaimana informasi akuntansi dirancang, disusun, dan digunakan dengan baik untuk mencapai tujuan tertentu. Akuntansi keperilakuan membantu dalam merancang sistem pengendalian internal yang lebih efektif. Dengan mempertimbangkan perilaku manusia, perusahaan dapat mengidentifikasi potensi risiko perilaku yang dapat merugikan perusahaan dan mengambil tindakan pencegahan yang tepat, sehingga dapat meningkatkan efektivitas pengendalian. Penelitian ini bertujuan untuk menguji Pengaruh Aspek Akuntansi keprilakukan dengan menggunakan indikator Sikap (X1), Motivasi (X2) dan Persepsi (X3) terhadap Kinerja Karyawan (Y). Alat uji yang digunakan dalam penelitian ini menggunakan Partial Least Square dengan bantuan software SmartPLS 3.0 for windows. Dalam menentukan sampel pada penelitian ini menggunakan teknik simple random sampling. Responden pada penelitian ini adalah karyawan bagian keuangan atau yang terlibat langsung dengan Penatausahaan Keuangan pada 28 Organisasi Perangkat Daerah (OPD) dan 12 Kecamatan di Kabupaten Rejang Lebong. Hasil penelitian menunjukkan bahwa Variabel Sikap dan Persepsi Berpengaruh signifikan terhadap Kinerja Karyawan. Kata Kunci: Akuntansi Keprilakuan, Kinerja Karyawan, Organisasi Sektor Publik
PENGARUH LAPORAN KEUANGAN AKRUAL, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DI DPMPTSP KABUPATEN SUMBAWA Audra Khosisa, Insan; Muhammad Rizqi, Reza
Integrative Perspectives of Social and Science Journal Vol. 2 No. 01 Februari (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Laporan Keuangan Akrual, Komitmen Organisasi, dan Sistem Pengendalian Internal terhadap kualitas laporan keuangan di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Sumbawa, Provinsi Nusa Tenggara Barat. Penelitian ini termasuk dalam kategori penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian adalah seluruh pegawai DPMPTSP Kabupaten Sumbawa. Sumber data yang digunakan adalah data primer yang dikumpulkan melalui penyebaran kuesioner kepada responden. Metode pengambilan sampel menggunakan teknik sampel jenuh, mengingat jumlah populasi yang kecil sehingga seluruh populasi dijadikan sampel. Hasil analisis menunjukkan bahwa Laporan Keuangan Akrual, Komitmen Organisasi, dan Sistem Pengendalian Internal secara signifikan berpengaruh terhadap kualitas laporan keuangan di DPMPTSP Kabupaten Sumbawa karens seluruh variabel memiliki nilai T hitung yang lebih besar dari T tabel. Berdasarkan hasil uji koefisien determinasi, nilai R² sebesar 0,331 mengindikasikan bahwa Laporan Keuangan Akrual, Komitmen Organisasi, dan Sistem Pengendalian Internal secara bersama-sama memengaruhi kualitas laporan keuangan sebesar 33,1%, sedangkan sisanya dipengaruhi oleh variabel lain di luar penelitian ini.
Pengaruh Ukuran Perusahaan, Laba/Rugi Operasi, Profitabilitas Dan Reputasi KAP Terhadap Audit Delay Abdurrahman; Rizqi, Reza Muhammad
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 5 (2025): SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jtxz8267

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, laba/rugi operasi, profitabilitas, dan reputasi Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan manufaktur di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan cross-sectional dan memanfaatkan data dokumenter. Populasi penelitian mencakup 209 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2022, meliputi sektor industri dasar dan kimia, aneka industri, serta industri barang konsumsi. Data diperoleh melalui situs resmi BEI dan diolah menggunakan perangkat lunak SPSS versi 28. Hasil penelitian menunjukkan bahwa hanya variabel laba/rugi operasi yang memiliki pengaruh positif dan signifikan terhadap audit delay. Sementara itu, ukuran perusahaan, profitabilitas, dan reputasi KAP tidak menunjukkan pengaruh signifikan. Temuan ini mengindikasikan bahwa kondisi laba atau rugi operasi perusahaan dapat memengaruhi lamanya waktu penyelesaian audit laporan keuangan, sedangkan faktor ukuran perusahaan, profitabilitas, dan reputasi auditor tidak menjadi determinan utama dalam konteks tersebut. Penelitian ini diharapkan dapat memberikan kontribusi bagi akademisi, praktisi, dan regulator dalam memahami faktor-faktor yang memengaruhi keterlambatan audit di sektor manufaktur. 
Co-Authors Abdul Salam Abdurahman Abdurrahman Afriansyah, Berlian Akbar, Arya Zulfikar Aliah Pratiwi Anwar Sayyid Alayiddrus Audra Khosisa, Insan Ayu Levia Tryana Cahyono, Tomy Dwi Dadan Ramdani Denny Hambali Diah Anggeraini Hasri Diah Intan Syahfitri Diah Intan Syahfitri Erwin Mardinata Fahlia Fahlia, Fahlia Fendy Maradita Fendy Maradita Maradi Fitriani, Nurida Hambali, Deni Hambali, Denny Hanifa Sri Nuryani Hardiansyah, Rian Hartini Hartini Heriwibowo, Dedy Hermelinda, Tuti Hikmawati Intan Syahfitri , Diah Intan Syahfitri, Diah Irfandi Irfandi, Irfandi Jayanti Mandasari Jibrail, Ahmad Jusma Wati Meriana Mikhratunnisa, Mikhratunnisa Mita Kartina Muhammad Dermawansyah Muhammad Sabiq Hilal Al Falih Naufal Ghani Nova Adhitya Ananda Nurfadliyah Nurul Apriani Oniansyah Pratiwi, Aliah Rajaguguk, Thetty Surienty Rauhun Hidayat Rudi Masniadi Safitri, Oryza Sari Akbar, Efi Ratna Soedjatmiko Sriyatun Sriyatun Sriyatun, Sriyatun Suarantalla, Ryan Sugiarto, Aris Wati, Jusma