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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Akuntansi dan Ekonomika Indonesian Journal of Economics, Social, and Humanities JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling
Riska Natariasari
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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THE EFFECT OF PROFITABILITY AND TAX PLANNING ON PROFIT MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP Wulandari, Rinda; Silfi, Alfiati; Natariasari, Riska
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.25954

Abstract

This study aims to determine and analyze the effect of Profitability and Tax Planning on Earnings Management with Managerial Ownership as a moderating variable. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, of which there were 99 companies. The sample consisted of 21 companies selected through the purposive sampling method. This study used the secondary data obtained from the company's annual report. The data analysis method used Multiple Linear Regression Analysis and Moderation Regression Analysis (MRA) with the IBM SPSS 26.0 program. The results showed that Profitability and Tax Planning affect Earnings Management. Managerial Ownership can moderate the effect of Profitability on Earnings Management, but Managerial Ownership cannot moderate the effect of Tax Planning on Earnings Management.
Pengaruh Kecerdasan Adversity, Pemahaman Gender, Lingkungan Kerja, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarier Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa S1 Akuntansi Universitas Riau) Balqish, Meylannisa; Anisma, Yuneita; Natariasari, Riska
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.3770

Abstract

Profesi akuntan publik menjadi salah satu opsi karier yang dianggap prestisius dan menjadi tujuan ideal bagi lulusan akuntansi. Namun ada beberapa pertimbangan yang dimiliki mahasiswa akuntansi dalam memilih karier yang diinginkan. Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor kecerdasan adversity, pemahaman gender, lingkungan kerja, pertimbangan kerja terhadap minat mahasiswa berkarier sebagai akuntan publik pada perguruan tinggi Universitas Riau. Mahasiswa S1 jurusan akuntansi Universitas Riau angkatan 2020 dan 2021 yang berkonsentrasi audit digunakan sebagai populasi dan sampel pada penelitian ini sebanyak 255 orang mahasiswa yang didapatkan dari metode probality sampling dengan teknik simple random sampling. Penelitian ini menggunakan jenis data kuantitatif dan teknik pengumpulan data pada penelitian ini menggunakan kuisioner yang di isi oleh mahasiswa S1 akuntansi Universitas Riau angkatan 2020-2021 dan di proyeksikan di lapangan kepada responden melalui kuisioner fisik. Hasil analisis data menggunakan WarpPLS 7.0 menunjukkan bahwa Kecerdasan Adversity berpengaruh dan signifikan terhadap minat mahasiswa berkarier sebagai akuntan publik, Pemahaman Gender berpengaruh dan signifikan terhadap minat mahasiswa berkarier sebagai akuntan publik, Lingkungan Kerja berpengaruh dan signifikan terhadap minat mahasiswa berkarier sebagai akuntan publik, dan Pertimbangan Pasar Kerja berpengaruh dan signifikan terhadap minat mahasiswa berkarier sebagai akuntan publik. Variabel kecerdasan adversity, pemahaman gender, lingkungan kerja, dan pertimbangan pasar kerja dapat dijelaskan oleh minat mahasiswa berkarier sebagai akuntan publik sebesar 30,6% sedangkan sisanya sebesar 69,4% dijelaskan oleh variabel lain di luar dali model penelitian ini.
Optimalisasi Pengelolaan Keuangan UMKM: Faktor Sistem Informasi Akuntansi, Literasi Keuangan, dan Persepsi Risiko Saidi, Julita; Luthfi Iznillah, Muhammad; Natariasari, Riska
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.v14i2.8196

Abstract

This study investigates the impact of financial literacy and risk perception on MSMEs' financial management behavior, focusing on the mediating role of Accounting Information System (AIS) characteristics. The research was conducted on business actors in the Car and Motorcycle Repair and Maintenance sector and the Accommodation and Food and Beverage Services sector in Pekanbaru City, Indonesia, with a population of 2,046. A sample of 323 was determined using the Krejcie and Morgan formula with a Proportionate Stratified Random Sampling technique. Primary data were collected through questionnaires and analyzed using SEM-PLS with WarpPLS version 8.0. The results indicate that financial literacy and risk perception have a significant positive impact on financial management behavior, with AIS characteristics effectively mediating these relationships. These findings highlight the importance of improving financial literacy, enhancing risk perception, and optimizing AIS implementation to support sustainable financial management for MSMEs.
The Effect of Human Resource Competencies, Financial Inclusion, E-Commerce Implementation, and Financial Knowledge on Performance of SMES Natariasari, Riska; Diyanto, Volta
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.2.149-169

Abstract

In the globalization era, good economic growth is an assessment of the government's success in economic development, especially in supporting programs with the concept of people's economy. The growth of SME is a government effort to increase the income of low-income groups and decrease income inequality and poverty through increasing business capacity and business management skills. The purpose of this study was to analyze the effect of human resource competencies, e-commerce implementation, financial knowledge, and financial inclusion on the performance of SMEs in Kuantan Singingi Regency. The sample used was 85 SMEs with the criteria that SMEs are registered at the Office of Cooperatives, Small & Medium Enterprises. SMEs have used E-commerce, either in the form of a platform or social media-based E-commerce, and have recorded their finances. The data collection method used purposive sampling. The analysis tool used is Warp PLS. The results of the study stated that human resource competencies affect the performance of SMEs. E-commerce implementation affects the performance of SMEs. Financial knowledge affects SME performance, while financial inclusion does not affect SME performance.
Entrepreneurship for Sustainability: Dampak Education Sustainability dan Awareness of Green Accounting Julita, Julita; Desmiyawati, Desmiyawati; Natariasari, Riska; Luthfi Iznillah, Muhammad; Nabila, Kania; Izzara, Aidura
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.8233

Abstract

This study investigates the influence of Education Sustainability on Entrepreneurship for Sustainability, moderated by Awareness of Green Accounting, among university students. The topic is critical as higher education plays a pivotal role in shaping sustainable entrepreneurial practices aligned with the Sustainable Development Goals (SDGs). Conducted at Universitas Riau, Indonesia, the research adopts a causal design with data collected via a digital questionnaire distributed to students enrolled in entrepreneurship courses. A sample of 753 respondents was selected through convenience sampling. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM), ensuring robust testing of complex models. Results reveal that Education Sustainability significantly impacts Entrepreneurship for Sustainability, with Awareness of Green Accounting functioning as both a direct predictor and a quasi-moderator. These findings emphasize the dual importance of sustainability education and green accounting awareness in fostering sustainable entrepreneurship.
KONSERVATISME AKUNTANSI DITINJAU DARI BESARNYA PAJAK, LEVERAGE, CASH FLOW DAN UKURAN PERUSAHAAN : ACCOUNTING CONSERVATISM: REVIEW OF TAX AMOUNT, LEVERAGE, CASH FLOW AND COMPANY SIZE Hita, Hita Puspita Sari; Rasuli, M; Natariasari, Riska
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.3.3.314-325

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pajak, leverage, cash flow dan ukuran perusahaan terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan properti & real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 10 perusahaan. Analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pajak, leverage, cash flow dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi.
KUALITAS AUDIT DITINJAU DARI INDEPENDENSI, AUDIT TENURE, AUDIT FEE DAN DUE PROFESSIONAL CARE : AUDIT QUALITY IN VIEW OF INDEPENDENCE, AUDIT TENURE, AUDIT FEE AND DUE PROFESSIONAL CARE Aprilady, Selsa; Nasir, Azwir; Hasan, Mudrika Alamsyah; Natariasari, Riska
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.356-368

Abstract

The purpose of this study was to analyze the influence of independence, the influence of audit tenure, the influence of audit fees, and the influence of due professional care on audit quality. Audit quality is the ability to detect and report material errors in financial statements. The population in this study is the Public Accounting Firm (KAP) in Pekanbaru, Riau, and the Public Accounting Firm (KAP) in Medan, North Sumatra which are registered in the IAPI 2022 Directory, namely 32 Public Accounting Firms (KAP). Purposive sampling was utilized to choose the study's sample. Thirteen public accounting firms were selected as samples in this study using predetermined criteria. The type of data used in this study is primary data using a questionnaire. Testing the research variables uses the Partial Least Square method using the SmartPLS 3.0 program. The results of the study show that independence, audit tenure, audit fee, and due professional care have an effect on audit quality
THE MODERATION EFFECT OF BOARD DIVERSITY: ESG DISCLOSURE AND FINANCIAL PERFORMANCE IN INDONESIAN Wiguna, Meilda; Silviani, Amanda Agnes; Hardi, Hardi; Hariyani, Eka; Supriono, Supriono; Natariasari, Riska
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.14932

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on financial performance in Indonesian non-financial companies, with board diversity as a moderating variable. ESG has emerged as a critical factor affecting investor perception and business operations amid growing environmental and social concerns. However, its effectiveness depends on company structure, particularly employee alignment. Using quantitative methods, the study analyzes non-banking firms listed on the Indonesian Stock Exchange through multiple and moderated regressions. Results show ESG positively impacts financial performance, further amplified by board diversity in gender, age, and professional background. This underscores the role of diverse leadership in maximizing ESG benefits. Companies are encouraged to enhance diversity to improve ESG effectiveness, driving stronger financial outcomes and advancing sustainable business practices.
Co-Authors ', Andreas ', Yusralaini Alfiati Silfi Amir Hasan Andreas ' Anisyah, Fitri Aprilady, Selsa Arif Anshari Raswen Azwir Nasir Balqish, Meylannisa Bella Mardhatillah Sani Desmiyawati Desmiyawati, Desmiyawati Eka Hariyani Fauziah Muchlis Hafiza Hafiza Handayani, Vina Hardi Hardi, Hardi Hita, Hita Puspita Sari Ilman, Rizki Izzara, Aidura Julita, Julita Kirmizi Kirmizi Kirmizi Kirmizi, Kirmizi Laksono Trisnantoro M. Rasuli Mariani - Masri Situmorang Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Luthfi iznillah Nabila, Kania Neldawati Neldawati Nurfitri Apriliani Rahmah, Yulina Rahmawati, Vince Restu Agusti Ria Nelly Sari Rossa Amelia, Rossa Ruth A Pasaribu Shelly Viviany Silviani, Amanda Agnes Sri Wahyuni Suci Asral Sukma Supriono Supriono Theresa Festi T Vince Ratnawati Virginia Virginia Volta Diyanto Wulandari, Rinda Yuneita Anisma Yusralaini Yusralaini Zirman ' Zulbahridar - Zulbahridar Zulbahridar