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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Samudra Ekonomi dan Bisnis Ekonomi Dan Pembangunan Formosa Journal of Applied Sciences (FJAS) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Jurnal Global Ilmiah Jurnal Pengabdian Bakti Akademisi JIMEKA
Riha Dedi Priantana
Universitas Syiah Kuala
Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Social Sciences Other

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Determinan Voluntary Disclosure pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Fathia, Raisa; Indriani, Mirna; Priantana, Riha Dedi
Jurnal Global Ilmiah Vol. 2 No. 8 (2025): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v2i8.220

Abstract

Penelitian ini bertujuan untuk menganalisis determinan pengungkapan sukarela pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2023. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel terdiri dari 33 perusahaan yang diamati selama lima tahun, menghasilkan total 198 observasi perusahaan-tahun. Analisis data dilakukan dengan menggunakan regresi data panel, dan model terbaik yang dipilih adalah Random Effect Model (REM). Hasil penelitian menyatakan bahwa kepemilikan institusional maupun kepemilikan manajerial sama sekali tidak memiliki dampak berarti terhadap tingkat pengungkapan sukarela. Namun, proporsi komisaris independen memiliki pengaruh positif yang signifikan. Keterbatasan dalam penelitian ini terletak pada penggunaan sampel yang hanya mencakup perusahaan manufaktur, sehingga hasilnya tidak dapat digeneralisasi ke seluruh sektor industri. Selain itu, periode observasi yang terbatas selama lima tahun juga membatasi jumlah data yang dapat dianalisis. Temuan ini memberikan kontribusi terhadap literatur terkait tata kelola perusahaan dan transparansi, khususnya dalam konteks pasar negara berkembang. Penelitian selanjutnya disarankan untuk mencakup lebih banyak sektor industri dan periode waktu yang lebih panjang agar hasilnya lebih komprehensif dan dapat digeneralisasi.
Analisis Penerapan Akuntansi Pertanggungjawaban Pada Grand Nanggroe Hotel di Aceh Ulya, Vidia Isma; Indayani, Indayani; Priantana, Riha Dedi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.428 KB) | DOI: 10.20884/1.sar.2021.1.6.3938

Abstract

This study aims to analyze how responsibility accounting is applied to the Grand Nanggroe Hotel with 4 elements of responsibility accounting, namely responsibility assignment, performance measurement standards, performance evaluation and reward systems. This study uses primary data and secondary data with documentation and interview data collection methods. The data analysis technique used in this research is descriptive statistics.The results showed that Grand Nanggroe Hotel implemented a responsible accounting system, but the performance of Grand Nanggroe Hotel in general was still ineffective because there were still realizations that did not match the budget.
Analysis of Determination of Production Costs and Full Cost Recovery (a Case Study at PDAM XYZ Banda Aceh City) Mayrazaka, Annisaa Imana; Priantana, Riha Dedi; Sayuthi, Sayuthi
Formosa Journal of Applied Sciences Vol. 3 No. 1 (2024): January, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i1.7636

Abstract

PDAM XYZ's complete cost recovery rates in 2020 and 2021 is another goal of this study. This study uses a qualitative, descriptive methodology. Primary data from interviews and secondary data from PDAM XYZ performance evaluation reports that have undergone an audit by BPKP serve as the research's data sources. The Miles & Huberman research model is the data analysis technique that is applied, consisting of data gathering, reduction, presentation, and conclusion drawing. The study's findings indicate that employing PDAM XYZ's genuine NRW yields a higher manufacturing cost than utilizing standard NRW. This study also demonstrates that, when employing the real cost of production, PDAM XYZ has not achieved the entire cost recovery rate, but, when using the standard cost of production, PDAM XYZ has achieved the complete cost recovery rate.
The Influence of Political Connections, Related-Party Transactions, and Corporate Governance on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange Nashir, Muhammad; A, Nuraini; Priantana, Riha Dedi
Journal Research of Social Science, Economics, and Management Vol. 3 No. 2 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i02.549

Abstract

This study aims to examine the influence of political connections, related-party transactions, and corporate governance on tax avoidance. The sample for this research consists of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2014-2019. The sample was selected using purposive sampling technique, resulting in 25 companies. The analytical technique employed in this research is panel data regression analysis using Eviews version 10 software. The research findings indicate that political connections, related-party transactions, the proportion of independent commissioners on the board, audit quality, and the audit committee have a significant influence on tax avoidance in Indonesian manufacturing companies.
Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold Fonna, Rizki Putri Nurita; Diantimala, Yossi; Priantana, Riha Dedi
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30592

Abstract

Objective This study examines the effect of corporate factors on holding period of common stock. The main corporate factors tested are information asymmetry, firm value, earnings per share, and other corporate factors profitability, company size, leverage, and liquidityare selected as control variables.Design/methodology The samples consist of 876 observations of companies listed on the Indonesia Stock Exchange for 2017-2020. Samples were grouped using the threshold method based on their market capitalization to capture the different impacts based on certain conditions. To examine the hypotheses, we employed multivariate analysis with the threshold method.Results The results show that market capitalization contributes to determining the corporate factors' effect on the holding period of stock. Simultaneously, corporate factors affect significantly the holding period of stock. The increases in firm value, earnings per share, profitability, leverage, and corporate size extend the holding period. However, the emergence of information asymmetry precisely motivates investors to accelerate the holding period.Research limitations/implications This research did not consider the impact of the Covid 19 pandemic on data even it used data for 2020 (at the onset of pandemic). For future reseach, we suggest to consider the issue of the Covid 19 pandemic in examining the effect of corporate factors on holding period of stock.Novelty/Originality This study differentiates the samples based on their capitalization value as the novelty. Previous research did not classify the sample based on its capitalization value so large-value stocks are treated the same as small-value stocks. Actually, investors treat these three groups of stocks in different ways
How Does Research in Sticky Cost Develop? A Review of Major Themes Priantana, Riha Dedi; Sayuthi, Sayuthi
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.17003

Abstract

Objective This research aims to review the development of sticky cost research up until the last few decades. In general, sticky cost research has developed from one area, the existence of sticky costs, into two areas, namely determinants of sticky costs and the consequences of sticky costs. Design/methodology Literature review was conducted to describe sticky cost research. The sticky costs existence is more intended to ascertain whether sticky costs occur or not, while determinant research is more focused on analyzing the factors that cause sticky costs. The consequence research aims to investigate the impact of sticky costs. This consequence research has touched on research issues in financial accounting, such as earnings predictions, abnormal price predictions.Results Sticky cost research has experienced significant development, not only related to three areas but also the issues of each one, such as cost management accounting, including other studies in the area of corporate strategy and financial issues. Sticky cost research itself is predicted to be one of the interesting research topics in accounting for the next decades.Limitation/Suggestion - This study focuses on sticky cost research in relation with original research of sticky cost, and particularly conducted in developed countries, such as Unites States, English, and Australia. Forthcoming research would also consider any other countries about how sticky research is being progressed hence it may add knowledge of sticky cost research in overall.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING UMKM DI ACEH BESAR Arumdalu, Ninda; Priantana, Riha Dedi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22617

Abstract

This study aimed to investigate the difference between the full costing method and the variable costing method in calculating the cost of production of some MSMEs products sold in Aceh Besar. The type of research is qualitative research with a descriptive approach. The subject of this research is two types of MSMEs that are engaged in handicrafts and food processing, known as Tahu Bang Lam, Tahu Garot, Galery Polem Awee, and Raga Tanyo. The data analysis method in this research is descriptive qualitative. The research data were obtained from interviews with MSMEs owners directly. The result of this study showed that the calculations of the cost of production by using full costing and variable costing methods are different. The full costing method generates a higher selling price than the variable costing method. Furthermore, the full costing method is easier to understand than the variable costing method, since many MSMEs still struggle to identify fixed and variable factory overhead costs.
ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BERDASARKAN MODEL DELONE DAN MCLEAN 2003 (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA LANGSA) Gustyari, Wahyu; Priantana, Riha Dedi; Saputra, Devi Satria
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20218

Abstract

The purpose of this study was to analyze the SIMDA application using Delone and Mclean (2003) theory. The variables in the Delone and Mclean (2003) model are system quality, information quality, service quality, and intention to use in user satisfaction. The population in this study were all Regional Work Units (SKPD) in the Langsa City area of Aceh. The sampling technique of this study used non-probability sampling. Respondents who became the object of this study were the parties most responsible for the SIMDA so that 76 respondents. Data analysis using multiple linear regression with SPSS 21. The results of this study indicate that (1) system quality, information quality, service quality, and user interest simultaneously affect user satisfaction, (2) system quality partially affects user satisfaction, (3) information quality partially affects user satisfaction, (4) service quality partially affects user satisfaction, (5) user interest partially affects user satisfaction. The results indicate that the SIMDA application is quite successful.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH Afifah, Siti Ghaida; Muniruddin, Said; Priantana, Riha Dedi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This research aims to examine the impact of the application from Regional Financial Arangement Information System (SIPKD),and financial management training to financial reports quality of Banda Aceh City regional work unit (SKPD). Method of collecting data, used a questionnaire technique. The samples number are 78 employees who prepare financial statements at SKPD in Banda Aceh City. Using purposive sampling method, the respondents were selected. This research applies a quantitative analysis method with this calculation process assisted by the Statistical Product and Service Solutions (SPSS) application program. The outputs obtained are, the application from Regional Financial Arangement Information System (SIPKD) had a effect but is not significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD), whereas financial management training had a significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD) financial statements
Co-Authors A, Nuraini Abd Karim, Mohd Rahimie bin Ade Yustian Afifah, Siti Ghaida aliamin aliamin Amir, Fakhrurrazi Arumdalu, Ninda BZ, Fazli Syam Fadhlon Ramadhan Fathia, Raisa Fonna, Rizki Putri Nurita Gustyari, Wahyu Halim, Hendra Indayani Indayani Indayani Indayani, Indayani Kesuma, T. Meldi Lada, Suddin Ludiharto Ludiharto M. Shabri Abd. Majid Maharani, Riantari Mayrazaka, Annisaa Imana Mirna Indriani Muhammad Haris Riyaldi, Muhammad Haris Muhammad Nashir Nizam, Ahmad Rizki Putri Nurita Fonna Said Muniruddin Said Muniruddin Sakir, A Saputra, Devi Satria Sari, Meutia Dwi Novita Sayuthi Sayuthi Sayuthi Sayuthi Siregar, M. Ridha Siti Ghaida Afifah Syukry Abdullah Syukur Selamat Karo-Karo Taufiq Carnegie Dawood Ulya, Vidia Isma Vidia Isma Ulya Wahyu Gustyari Yossi Diantimala