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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 Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal RIVDA
Ria Nelly Sari
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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PERAN PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL PADA PENINGKATAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Yelfa Fauziyyah; Ria Nelly Sari; Lila Anggraini
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 No. 01 Maret 2025 In Press.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.23495

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berdampak terhadap akuntabilitas Pengelolaan Keuangan Daerah yang terdiri dari Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Keuangan Daerah. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah OPD yang ada di Kabupaten Kuantan Singingi. Sampel dalam penelitian ini adalah 22 OPD di Kabupaten Kuantan Singingi dengan menggunakan metode sampling jenuh. Jenis data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner dengan jumlah responden 66 orang. Hasil analisis data menggunakan SmartPls 4.0 menunjukkan bahwa penyajian laporan keuangan, aksesibilitas laporan keuangan dan sistem pengendalian intern berpengaruh terhadap akuntabilitas pengelolaan keuangan daerah. Penelitian ini diharapkan dapat memberikan kontribusi dalam meningkatkan akuntabilitas pengelolaan keuangan daerah pada OPD di Kabupaten Kuantan Singingi.
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

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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 Importance of Social Entrepreneurship Orientation and Social Salience on Hospital Performance: The Mediating Role of Business Planning Haira, Diana; Sari, Ria Nelly; Indrawati, Novita
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.233

Abstract

The purpose of this study is to discover the internal resources that have a significant impact on the performance of social enterprises. This study is quantitative research. The population in this study is a hospital in Pekanbaru City, Riau Province, Indonesia. Twenty-nine hospitals were taken as samples for the study using a purposive sampling technique. SEM-PLS was used to evaluate the data obtained. The result showed that hospital performance was significantly influenced by social entrepreneurship orientation and business planning. Although social salience has a considerable impact on the hospital's social performance, it has no direct impact on its financial performance. This finding reflects the hospital's current state as a complicated organization with challenges balancing financial and social performance. Business planning acts as a mediator that significantly affects the relationship between resources and hospital performance. Therefore, the complexity of the hospital hybrid business requires business planning to balance the two performances. These findings can help hospital management determine the hospital’s strategic direction and provide model guidance for hospital investors, policymakers, and researchers.
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 Andreas Angraeni, Rani Annisa Annisa Annisa Annisa Annisa Erselina Annisa, Yosy Ariesty Ariesty Arifin, Kasman Aura Pratadina Azwir Nasir Benny Helmi 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 Diana Haira DIANI MARDISAR Dina Afrina Edfan Darlis Edgar Octoyuda Eka Hariyani Elsi Arianti Epi Yani Fakhria Ahmad Tawang Febriati Rusyda D. Sagala Gita Mustika Gusnardi ' ' Haira, Diana 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 Junita, Dewi Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Kurnia Pipin Lestari, Fitra Lila Anggraini M. Azmi Insan Cemerlang M. Rasuli M. Rasuli Mai Siska Meilda Wiguna Melly Novia Abdillah Meri, Handayani Muhammad Fahdi, Muhammad Nasrizal, Nasrizal Nila Ramadhani Nila Ramadhani, Nila Ningrum, Indah Sawitri Nirmayana Nirmayana Nopeanti, Ika Luly Novita Indrawati Novita Indrawati Nurainun Nurainun 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 Restu Agusti Reza Mardi Putra Rheny Afriana Hanif Rheny Afriana, Rheny Rhia Dwiningsih Ria Safitri ' Ricardo, Ricardo Riska Natariasari Rita Anugerah Rizke Wiliyanti Rizkie Wili Yanti Rudi Panca Putra Panggabean Ruhul Fitrios Safitri Devi Sania, Utami Juni Sapitri, Ade Desma Sa’diah, Naila Sembiring, Rinawati Seprizal - Shelly Viviany Siagian, Hendra Sakti Putra Sintia Maramis Sri Rahayu Lestari Suhadi, Jhon Supriono Supriono ' 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