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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen CEBONG Journal Sustainable : Jurnal Akuntansi Journal of Governance, Taxation, and Auditing Protection: Journal Of Land And Environmental Law Media Ilmiah Akuntansi Peradaban Journal of Law and Society Journal of Political And Legal Sovereignty Journal of Entrepreneurial and Business Diversity Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Manajemen Bisnis dan Kesehatan Journal of Economics, Management, Accounting and Computer Applications Siber International Journal of Advanced Law META - JOURNAL

Padlah Riyadi

Unknown Affiliation

Author-ID : 3398511

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 27 Documents Claim Missing Document

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Articles

Title

Profitabilitas, Leverage, Ukuran Perusahaan, dan Kinerja Lingkungan yang dimoderasi Profil Perusahaan pada Pengungkapan CSR Padlah Riyadi; Novita W. Respati; Ayu Octaviani
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.064 KB)

This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed on the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. Partial testing shows that only leverage significantly effects CSR disclosure, while profitability, firm size, enviromental performance and company profile do not significantly effect CSR Disclosure. From direct testing, it was found that there was no relationship between the company profile and CSR disclosure so that the moderation test did not continue.

The Effect of Clarity on Budget Targets and Reporting Systems on Performance Accountability with Internal Controls as Intervening Variables in the SKPD of the Kotabaru Regency Government Sanusi Sanusi; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. This study uses descriptive statistical analysis and partial least squares (SEM-PLS) analysis. Analysis powered by Smart-PLS 3.0. The results of this study show that the clarity of budget targets and internal controls affect the performance accountability of government agencies, while the reporting system does not affect performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and reporting systems on performance accountability.

Pengaruh Current Ratio, Debt to Equity Ratio, dan Rasio Profitabilitas terhadap Harga Pasar Saham LQ45 Muhammad Irfani Faisal; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research was to determine the influences of Current Ratio, Debt to Equity Ratio, Return on Equity, and Earnings per Share to stock market price in the LQ45 Companies. The sample used in this study is LQ45 index of companies listed on the Indonesia Stock Exchange period 2020 to 2022. The method of sample selection in this research using purposive sampling method. The number of companies sample in this study is 20 companies with the observation period of three years, so that the selected of 60 observation. The data used in this research is secondary data. Data analysis technique used is multiple linear regression analysis. The test results indicate that Return on Equity and Earnings per Share have a significant influence on stock market price, while the Current Ratio and Debt to Equity Ratio have not significant influence on stock market price in LQ45 index of companies listed on the Indonesia Stock Exchange.

Kompetensi Keahlian, Pengalaman, Skeptisme Profesional Auditor, dan Situasi Audit terhadap Relevansi Pemberian Opini Audit atas Laporan Keuangan Entitas Erllycha Novian Nur; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.28

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism auditors and audit situation has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted by using the sampling method is purposive sampling, with the type of quantitative research. Data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements entitatas either partially or simultaneously. Hypothesis testing results show that the experience and professional skepticism auditors partially or simultaneously positive effect on relevensi granting audit opinion on the financial statements of the entity, where as the expertise and audit situation does not affect the relevance of the provision of audit opinion on the financial statements of the entity.

Pengaruh Kompetensi Perangkat Desa, Partisipasi Masyarakat, Komitmen Organisasi, dan Transparansi terhadap Akuntabilitas Pengelolaan Dana Desa Sanusi, Sanusi; Riyadi, Padlah
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.34

The aim of the research is to test and provide empirical evidence of the influence of village officials' competence, community participation, organizational commitment and transparency on the accountability of village fund management. This research was conducted using a sample determination method, namely purposive sampling, with a quantitative research type. Data analysis was carried out using a multiple regression analysis model. Hypothesis testing was carried out to determine the extent of influence of village apparatus competence, community participation, organizational commitment and transparency on accountability in managing village funds, either partially or simultaneously. The results of hypothesis testing show that the competence of village officials has no effect on the accountability of village fund management, while community participation, organizational commitment and transparency have a positive effect on the accountability of village fund management.

This study aims to Analysis of The Implementation of Environmental Costs Case Study at Banjarmasin Islamic Hospital Riyadi, Padlah
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.36

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp. 677,646,500 and Rp. 459,521,600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities. The study results also revealed that the environmental cost report facilitated the direction of the Islamic Hospital of Banjarmasin in making decisions related to environmental costs and provided information for stakeholders that the hospital had been responsible for maintaining environmental health.

Co-Authors Ade Adriani Ayu Octaviani Ayu Oktaviani Ayu Oktaviani, Ayu Bakri Noor, Fatmawati Erllycha Novian Nur Fatmawati Bakri Noor Muhammad Irfani Faisal Noor, Fatmawati Bakri Norlena Novita W Respati Novita W. Respati NUR, Erllycha Novian Nurdin Nurdin Respati, Novita W Sanusi Sanusi Sanusi Sanusi Sanusi Sanusi

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