Article Per Year (5 Year)
p-Index From 2021 - 2026
4.71
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) Pendas : Jurnah Ilmiah Pendidikan Dasar JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal RIVDA JAS (Jurnal Akuntansi Syariah) Journal of Innovative Technology and Sustainability Education
Ria Nelly Sari
Universitas Riau
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 101 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 101 Documents
Search

 7   8   9   10   11 
ANALISIS REALOKASI DAN REFOCUSING ANGGARAN DANA DESA PADA MASA PANDEMI COVID 19 (Studi Kasus Pada Desa Pancuran Gading, Kecamatan Tapung, Kabupaten Kampar) Sania, Utami Juni; Ria, Sari Nelly; Hariadi, Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 1 (2023): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to find out how to reallocate and refocus village funds for the preventionof Covid-19 in Pancuran Gading Village using William Dunn's 5 evaluation models, whatis the impact of reallocating and refocusing village funds for direct village cashassistance in Pancuran Gading Village and how the contribution of direct cashassistance funds for the prevention of Covid-19 in Pancuran Gading Village. In this studyusing qualitative methods with the type of case study. Data collection techniques usinginterview techniques, observation and documentation. To ensure the validity of the data,triangulation was carried out, namely source triangulation, technical triangulation andtime triangulation. Informants in this study were village heads, village secretaries, villagetreasurers, hamlet heads, community leaders and BLT recipients. Data analysis is doneby reducing data, presenting data and making conclusions. The results of this studyindicate that in terms of effectiveness, the budget refocusing policy has not been effectivein dealing with the Covid-19 pandemic outbreak. In terms of adequacy, the refocusing ofthe budgeted funds has not been sufficient in terms of various factors, especially the KUAPPAS which has been evaluated showing a deficit. In terms of equity, the reallocation ofthe budget through APBD refocusing has been carried out in stages with an evenallocation of the budget to all units of the COVID-19 task force as well as social netprovider programs. Viewed from responsiveness, the APBD budget refocusing programreceived several responses from the public, both positive and distorted responses, inwhich many people consider the Covid-19 budget to be used as a tool for budget politics.Judging from the accuracy, the use of funds that have been centralized through theunexpected expenditure budget has been maximized in order to achieve the desiredbudget reallocation target. For the contribution of BLT funds during the Covid-19pandemic, it does not provide financial guarantees for families, it's just that these fundscan help them with financial matters, both used for savings and for health. Keywords: Dana Desa, Realokasi, Refocusing, Covid-19
Memperkuat Kinerja Keuangan UMKM: Explorasi Peran Kepemimpinan Transformasional Digital dan Ketangkasan Organisasi Putri, Hidayatna; Siagian, Hendra Sakti Putra; Octoyuda, Edgar; Chairia; Sari, Ria Nelly
Ekonomi dan Bisnis Vol 11 No 2 (2024): EKONOMI DAN BISNIS
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Leadership engagement and organisational agility are crucial for organisations in enhancing their performance, particularly in terms of financial performance. This study investigates how digital transformational leadership contributes to enhancing the financial performance of micro, small, and medium enterprises (MSMEs) by fostering organisational agility. Nevertheless, there is a lack of extensive research on the significance of digital transformational leadership, particularly within the context of MSMEs. This study specifically examines MSMEs located in North Sumatra. The sample size for this study consists of 138 employees from various organisation. The chosen analytical approach is Structural Equation Modelling (SEM), which is employed to examine the relationship between the variables under investigation. The research findings indicate that both digital transformational leadership and organisational agility have a substantial and beneficial influence on financial performance. Furthermore, it is observed that digital transformational leadership has a good impact on organisational agility. Organisational agility serves as a powerful intermediary in the connection between digital transformative leadership and enhanced financial performance of MSMEs. This study offers theoretical and practical advice for researchers and managers who are interested in devising methods to enhance financial performance in the MSME sector by implementing digital transformational leadership and fostering organisational agility. This study also examines other theoretical and practical contributions, and future research objectives. Keywords: Digital Transformastional Leadership; Organizational Agility; Financial Performance; MSME.
Business Sustainability through Halal Supply Chain, Green Finance, and Digital Literacy: Second-Order SEM Approach Aidha, Nurul; Sari, Ria Nelly; Basri, Yesi Mutia
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11513

Abstract

Business sustainability is crucial for every business. Understanding the factors that drive and sustain sustainability helps business actors develop effective strategies. This study examines the effects of Halal Supply Chain, Green Finance, and Digital Literacy on Business Sustainability. The population was culinary sector SMEs in Pekanbaru City that had halal certification and at least 2 years of operation. Slovin's formula determined the sample size. Data were collected via questionnaires, yielding 170 valid responses. The analysis used the Second-Order SEM approach. Results show that Halal Supply Chain and Digital Literacy positively affect sustainability in culinary SMEs, while Green Finance does not. Integrating Halal Supply Chain and Digital Literacy practices helps culinary SMEs sustain their business.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS MANAJEMEN ASET TETAP: PERAN MODERASI SISTEM PENGENDALIAN INTERN : DETERMINANTS OF THE EFFECTIVENESS OF FIXED ASSETS MANAGEMENT: THE MODERATION ROLE OF THE INTERNAL CONTROL SYSTEM Helmi, Benny; Sari, Ria Nelly; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (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.4.1.1-19

Abstract

This study aims to see and determine the direct influence of the factors that affect the effectiveness of fixed asset management: the moderating role of internal control system. The research method used in this research is quantitative. The population in this study is all Regional Apparatus Organizations (OPD) in the Rokan Hilir Regency Government, totaling 48 OPDs, there are three parts of the Apparatus Organization that serve as respondents, namely one user of goods, one administrative officer who uses goods and one person management of user goods so that the number of samples becomes 144 respondents who use Moderated Regression Analysis. The results of this study found the quality of human resources and management information systems affect the effectiveness of fixed asset management. The internal control system can strengthen the influence of the quality of human resources and management information systems on the effectiveness of fixed asset management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) DANA DESA DI KABUPATEN KEPULAUAN MERANTI: FACTORS AFFECTING FRAUD ON THE USE OF VILLAGE FUNDS IN MERANTI ISLANDS DISTRIC Kurniawan, Dede; Sari, Ria Nelly; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (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.4.1.146-164

Abstract

With individual morality serving as a moderating variable, the main of this research is to discover empiric evidence of the Effect of Competence, Appropriateness of Compensation, and Pressure on Fraud of Village Funds in the Meranti Islands Regency. The villages in Meranti Island district were the locations of this study. The method of sampling was a survey by sending out a questionnaire. The Statistical Package for the Social Sciences was used to process 206 of the 384 questionnaires that were distributed. Competence, appropriate compensation, and pressure all have an impact on village fund fraud in the Meranti Islands Regency, as shown by the study's findings. In the Meranti Islands Regency, individual morality can moderate the relationship between competence, appropriateness of compensation, and pressure associated with village fund fraud. The results of theoretical research suggest that competence plays a significant role in preventing fraud, as does the appropriateness of compensation. Specifically for village governments and other local governments in terms of reducing fraud.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KEPASTIAN HUKUM TERHADAP KINERJA PEMERINTAH DESA: THE EFFECT OF TRANSPARENCY ACCOUNTABILITY AND LEGAL CERTAINTY ON VILLAGE GOVERNMENT PERFORMANCE Sapitri, Ade Desma; Sari, Ria Nelly; Afifah, Ulfa
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.210-221

Abstract

This study aims to examine the effect partially and simultaneously on the variables of accountability, transparency, and legal certainty on village government performance (study on the Village Government of Kuantan Singingi Regency). The population and sample in this study are the Village Governments of Hulu Kuantan, Central Kuantan, and Pangean Districts, totaling 48 villages. This research is a research by giving questionnaires to 3 respondents, namely the Village Head, Village Secretary, and Head of Financial Affairs so that the number of respondents in this study were 144 respondents. Data collection was carried out by distributing 144 questionnaires to 48 villages in Kuantan Singingi Regency. Determination of the sample using simple random sampling method. This study uses a multiple linear regression analysis model with SPSS 17 software. This study shows that accountability (X1) has a significant effect on village government performance, transparency X2) has a significant effect on village government performance, and legal certainty (X3) has a significant effect on village government performance. The results of testing accountability, transparency, and legal certainty simultaneously have a significant effect on village government performance.
The Impact of Political Connection, Corporate Social Responsibility Disclosure, and Woman Director on Tax Avoidance Rusli; Simatupang, Ravella Elsa Gressa; Vince Ratnawati; Ria Nelly Sari
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2581

Abstract

This test pursuit to empirically observe the impact of Political Connection, Corporate Social Disclosure, and Woman Director on Tax Avoidance (Empirical observe of manufacturing corporations indexed on the Indonesia Stock Change for the 2021-2023 length). The populace of this examine includes all manufacturing corporations indexed on the Indonesia Stock Change for the length 2021-2023, namely 270 corporations. The sample of this look at amounted to seventy six corporations studied for three years, so that the overall sample turned into 228. The sampling used on this have a look at used a purposive sampling method, at the same time as the facts processing method used on this have a look at was panel data regression with manage variables of company size, sales growth, and Leverage the use of STATA software version 17. The effects of this observe imply that Political Connection haven't any effect on Tax Avoidance, Corporate Social responsibility Disclosure has a negative impact on Tax Avoidance, and Woman Director has a negatif impact on Tax Avoidance. This studies is the usage of tax avoidance proxies using permanently recorded tax variations (DTAX), due to the fact it's miles taken into consideration extra able to discover tax avoidance in terms of efforts to reduce taxable income and is superior to other measurements, such as the overall effective tax fee (ETR) and CETR.
Peningkatan Kapasitas UMKM Bengkalis melalui Pelatihan Penghitungan Harga Pokok Produksi dan Penjualan Ratnawati, Vince; Sari, Ria Nelly; Anugerah, Rita; Silfi, Alfiati; Hanif, Rheny Afriana
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 7 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v7i2.11843

Abstract

The main problems faced by the majority of micro, small, and medium enterprises are a lack of knowledge of systematic cost recording and an inability to determine the correct selling price. This community service activity aims to improve the understanding and skills of micro, small, and medium enterprises (MSMEs) in calculating the cost of production and the cost of goods sold in accordance with applicable regulations. The implementation method for this community service activity consists of a pre-test, delivery of materials through lectures, interactive dialogue, simulation of COGS calculation, and a post-test. The participants in this activity were 25 micro, small, and medium enterprises in Bengkalis Regency. The results of the activity showed a significant increase in participants' understanding, as reflected in the average pre-test score rising from 49.1 to 77.5 in the post-test. Participants understood the cost components that make up COGS, differentiated between direct and indirect costs, and applied COGS calculation methods for both trading and manufacturing businesses. Overall, this activity succeeded in increasing MSMEs' capacity to record costs and determine selling prices more accurately and professionally. It is hoped that this increased understanding will contribute to the development of more efficient, transparent, and sustainable businesses.
Mendorong Keberlanjutan UMKM melalui Pelatihan dan Praktik Digitalisasi Akuntansi: Mendorong Keberlanjutan UMKM melalui Pelatihan dan Praktik Digitalisasi Akuntansi Rita Anugerah; Ria Nelly Sari; Kamaliah Kamaliah; Nurul Aidha
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v8i1.13130

Abstract

This community service program aims to improve the competitiveness of MSMEs in Marpoyan Damai District, Pekanbaru, through accounting digitalization training as a foundation for business sustainability. The main problems underlying this activity are the low capacity of MSME actors in systematically managing their finances, limited knowledge of digital transaction recording, and limited access to relevant accounting technology. The program is implemented in three stages: identification and selection of MSME partners, training and direct practice, and evaluation of activity implementation. The training activity was conducted on November 16, 2025, through lectures, question-and-answer sessions, and practical simulations using the SiApik and Zahir Simply applications. The results of the activity evaluation generally showed that 65% of participants stated that the material was very clear, 65% acknowledged a significant increase in understanding, and 80% committed to using a digital accounting system after the program. These findings indicate that interventions grounded in practical training and direct practice effectively promote the transformation of MSME financial governance. This program makes a real contribution to improving digital financial literacy, strengthening the managerial capacity of business actors, and establishing a more adaptive, transparent, and sustainable MSME ecosystem amidst the acceleration of digital economic transformation
Advancing Sustainable Entrepreneurship Technology through Campus Environmental Education, Green Accounting, and Sustainability Competencies Julita Julita; Edfan Darlis; Bunga Chintia Utami; Diah Anugrah Dipuja; Kiswanto Kiswanto; M. Yogi Riyantama Isjoni; Frini Karina Andini; Riska Natariasari; Ria Nelly Sari; Susi Hendriani; Muhammad Luthfi Iznillah; Machasin Machasin
Journal of Innovative Technology and Sustainability Education Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jitse.2.2.205

Abstract

Objective: This research aims to investigate the influence of Sustainability Education, Campus Sustainability, and Environmental Sustainability on Entrepreneurship for Sustainability among university students. It also examines the moderating roles of Sustainability Competencies and Awareness of Green Accounting in strengthening or weakening these relationships, providing a more comprehensive understanding of the factors that promote sustainable entrepreneurship in higher education. Method: A quantitative research design with a survey approach was employed. The participants consisted of 753 students from Universitas Riau, Indonesia, selected using a convenience sampling technique. Primary data were collected through an online questionnaire, and the proposed model was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3.0 to evaluate both direct and moderating effects among the variables. Results: The findings show that Sustainability Education, Sustainability Competencies, and Awareness of Green Accounting positively and significantly influence Entrepreneurship for Sustainability. Sustainability Competencies and Awareness of Green Accounting also strengthen the effects of other variables, while Campus Sustainability and Environmental Sustainability do not have significant direct effects. Moderation analysis indicated positive interactions for Sustainability Education and negative interactions for Campus Sustainability and Environmental Sustainability. Novelty: The novelty lies in integrating Sustainability Competencies and Awareness of Green Accounting as both direct predictors and moderating variables in explaining Entrepreneurship for Sustainability. This model offers a more comprehensive framework for promoting sustainable entrepreneurship in higher education.
Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid Aidha, Nurul Al Azhar A Al Azhar L Al Azhar L Al Azhar L Al Azhar L ' Al Azhar L. Al-azhar A Alfiati Silfi Alfiati Silfi Anak Agung Gede Sugianthara Angraeni, Rani Annisa Annisa Annisa Annisa Annisa Erselina Annisa, Yosy Ariesty Ariesty Arifin, Kasman Aura Pratadina Azwir Nasir Benny Helmi Bunga Chintia Utami Caesar Arif Budiman Caylina, Elgi Chairia Claudya Shelviana Angelina Dede Kurniawan Dede Kurniawan Desi Rusfiani Desmita Desmita Devi Safitri Devi, Safitri Dhani Yudhi Rivelino, Dhani Yudhi Diah Anugrah Dipuja Diana Haira DIANI MARDISAR Dina Afrina Edfan Darlis Edfan Darlis Edgar Octoyuda Eka Hariyani Elsi Arianti Epi Yani Fakhria Ahmad Tawang FRINI KARINA ANDINI Gita Mustika Gusnardi ' ' Halfi Nurhakiki Hariadi Hariadi Hariadi Hariadi Hayati, Restu Helmi, Benny Heni Pujiastuti Herda Nengsy Hidayat, Zullaika Hilfa Mora Marito Nst Irma Febrianti, Irma Isfani, Yulia Jannah, Nurriya Miftachul Julita, Julita Junita, Dewi Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Kiswanto Kiswanto Kurnia Pipin Lestari, Fitra Lila Anggraini M. Azmi Insan Cemerlang M. Yogi Riyantama Isjoni Machasin Machasin Mai Siska Meilda Wiguna Melly Novia Abdillah Meri, Handayani Muhammad Fahdi, Muhammad Muhammad Luthfi iznillah Nasrizal, Nasrizal Nila Ramadhani Nila Ramadhani, Nila Ningrum, Indah Sawitri Nirmayana Nirmayana Nopeanti, Ika Luly Novita Indrawati Novita Indrawati Nurainun Nurainun Nurul Aidha Nurwijayanti Oktari, Yona Oktari, Yona Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Pratama, Dimas Adytia Putri Meliya Annisa Putri, Hidayatna Putri, Hidayatna Qiyah, Barotitta Ramadahniel Islami Rasuli Rasuli Restu Agusti Reza Mardi Putra Rheny Afriana Hanif Rheny Afriana, Rheny Rhia Dwiningsih Ria Safitri ' Ricardo, Ricardo Riska Natariasari Riska Natariasari Rita Anugerah Rita Anugerah Rizke Wiliyanti Rizkie Wili Yanti Rudi Panca Putra Panggabean Ruhul Fitrios Rusli Safitri Devi Sania, Utami Juni Sapitri, Ade Desma Sa’diah, Naila Sembiring, Rinawati Seprizal - Shelly Viviany Siagian, Hendra Sakti Putra Simatupang, Ravella Elsa Gressa Sintia Maramis Sri Rahayu Lestari Suhadi, Jhon Supriono Supriono ' Susi Hendriani Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnasthalia Syahnasthalia Syarifah Dalila Rahmani Djamalilleil Tobi Arfan Tri Rosmarini Ulfa Afifah Ulfa Afifah, Ulfa Utami Juni Sania Vince Ratnawati Virgiana Ningsih Walmi Sholihat WATI, VINCE RATNA Wulandari Wulandari Wulandari Yanti, Rizkie Wili Yanti, Rizkie Wili Yelfa Fauziyyah Yesi Mutia Basri Yesi Mutia Basri Yona Oktari Yulia Isfani Zulbahridar Zulbahridar Zulkarnain Zulkarnain