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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 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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PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL INTERVENING Angraeni, Rani; Sari, Ria Nelly; Susilatri, Susilatri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research was conducted at Bank Perkreditan Rakyat company registered inPerbarindo Riau, Pekanbaru. The purpose of this study is to determine theperception influence of environmental investment, company size on companyperformance with management control system as intervening variable. To achievethe objective, the researcher used the sampling census method, So, therespondents for data collection are all middle level managers and top managers at19 BPR offices in city Pekanbaru. This research is in the form of quantitativeresearch, where the data obtained through questionnaires spread. The analyticaltechnique used is Structural Equation Modeling (SEM) with calculations performedusing WarpPls 5 aids and interveing variables measured by second-order constructanalysis, where the construct latent variable can consist of various dimensions orcomponents so it is called multidimensional construct and each dimensionMeasured by several indicators. The results of the research indicate that: 1) theperception of environmental uncertainty has an influence on the managementcontrol system (belief system, boundary system, diagnostic system and interactivesystem), 2) the size of the company that continues to grow rapidly does not affectthe management control system, 3) management control system (belief system,boundary system , Diagnostic system and inrteractive system) have an influence oncompany performance, 4) the perception of environmental uncertainty has no effecton the company performance through management control system (belief system,boundary system, diagnostic system and inrteractive system); 5) firm size has noeffect on Company performance through management control system (beliefsystem, boundary system, diagnostic system and inrteractive system).
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN: PEMBELAJARAN ORGANISASI DAN INOVASI SEBAGAI VARIABEL INTERVENING (STUDI PADA BANK PERKREDITAN RAKYAT (BPR) KOTA PEKANBARU) Ningrum, Indah Sawitri; Sari, Ria Nelly; Susilatri, Susilatri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The research aims to determine the effect of management control systems on firm performance mediated by organizational learning and innovation. This research uses sampling census method. The population in this study is the existing Rural Credit Bank which is represented by middle managers and top managers at each existing Rural Bank. The data collection technique used is by distributing questionnaires. Data analysis technique using Structural Equation Modeling-Partial Least Square (SEM-PLS) with Warppls version 5. The result of hypothesis testing in this research indicates that 1) management control system influence to firm performance, 2) management control system influence to organizational learning , 3) organizational learning has an effect on to innovation, 4) innovation influence to firm performance, 5) management control system which mediated by innovation has no effect to firm performance, 6) management control system mediated by organizational and innovation learning have positive and significant effect to firm performance.
DETERMINAN STRUKTUR MODAL PERBANKAN DI BURSA EFEK INDONESIA Hayati, Restu; Sari, Ria Nelly
Jurnal Tepak Manajemen Bisnis Vol 8, No 3 (2016)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

This paper aims to analyze the relationships between the determinants of bank capitalstructure to it’s leverage. This study focuses on the use of decomposional analysis to its leverageby applying two main theories of capital structure that are the trade off theory and the peckingorder theory. A decomposional analysis divided leverage into four type indicators of latentvariables that each of these variables calculated again based on the book value and the marketvalue. A decompotional analysis aims to measure the sensitivity of the different measurements ofthe definition of leverage.This study was conducted on 31 banking companies listed in IndonesiaStock Exchange from 2007 to 2012 by purposive sampling method. The nalysis tool used isStructural Equation Model (SEM) with LISREL program. SEM analysis is used to observe theeffect of the policy determinants of capital structure to banking decompositional leverage which isa complex variable, and to obtain an overall picture of the overall models.The results showed thatfactors into the determinants of the capital structure of Indonesia banking industries aretangibility, agency cost, size, and growth were found to significantly affect the decomposition ofleverage. While profitability is proven not significantly affect the decomposition leverage exceptfor leverage-adjusted debt-to-adjusted capital. This study also shows the change in preferredstock, tax rate, and intangible assets as part of leverage can change the significance and directionof the relationship between the factors become determinant of capital structure and leveragelevels.
PENGARUH BUDAYA ETIS ORGANISASI, SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KESESUAIAN KOMPENSASI TERHADAP KECURANGAN (Persepsi Pegawai Dinas Di Kabupaten Kepulauan Mentawai) Hidayat, Zullaika; Sari, Ria Nelly; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the influence of organizational ethical culture, internal control system, information asymmetry and suitability of compensation to fraud. population in this study consisted of 1857 employees, while respondents in the study consisted of 95 employees at the Department of Mentawai Islands. The sampling method used in this research is Convenience Sampling. Data collection using questionnaire. Data were analyzed using SPSS version 21. The result of research shows that there is influence between organizational ethical culture with fraud, there is influence between internal control system and fraud, there is influence between information asymmetry with fraud and there is influence between suitability of compensation with fraud. Based on the research results can be seen that a good ethical organizational culture, an effective internal control system, and appropriate compensation can reduce the fraud action on an agency and the higher level of information asymmetry that occurs in an agency will increase the fraud action on the agency.Keywords : Organizational Ethical Culture, Internal Control System, Information Asymmetry, Compensation suitability, Fraud.
PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, PERENCANAAN PAJAK, LEVERAGE DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN LABA (Studi pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Annisa, Yosy; Sari, Ria Nelly; Afriana, Rheny
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine: (1) the effect of the deferred tax burden on earnings management, (2) the effect of current tax burden on earnings management, (3) the influence of tax planning on earnings management, (4) leverage effect on earnings management and (5) the effect of management's compensation on earnings management. The population in this study are 45 companies included in LQ 45 listed on Indonesia Stock Exchange in 2013-2016. In this research the sample used is 23 companies selected by using purposive sampling method. This study uses secondary data obtained from the website www.idx.co.id. The method of analysis used in this study is multiple linear regression analysis. Hypothesis test is done by t test and coefficient of determination test.The results of this study indicate that (1) the deferred tax burden affects earnings management, (2) the current tax burden has no effect on earnings management, (3) tax planning affect the earnings management, (4) leverage affect the earnings management and (5) compensation management management against earnings management.Keywords : Earning Management, Deffered Tax Expense, Current Tax Expense, tax Planning, Leverage and Management Compensation.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI NON KARYAWAN) Sa’diah, Naila; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to provide empirical evidence to examine the influence of knowledge and understanding of taxation regulations, tax socialization on the willingness to pay taxes. Influence of knowledge and understanding of tax regulations, tax socialization on awareness of paying taxes. The influence of tax awareness on the willingness to pay taxes. The influence of awareness of paying taxes as an intervening between knowledge and understanding of tax regulations, the effect of tax socialization on the willingness to pay taxes. As well as the influence of financial conditions and the effectiveness of the tax system as a moderation between awareness of paying taxes on the willingness to pay taxes. The population in this study were all non-employee personal taxpayers registered at the Senapelan Primary and Tax Service Office in Pekanbaru totaling 40,852 taxpayers. The minimum sample limit in this study according to the Slovin formula is 100 individual non-taxpayers. However, to strengthen respondents' responses, researchers distributed 150 questionnaires. The questionnaires were returned and 127 questionnaires could be used, the researchers increased the number of samples to 127 respondents, with sampling technique, convenience sampling. Data analysis in this study used Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) based on components or variants.The results of the study show that knowledge and understanding of taxation regulations do not directly affect the willingness to pay taxes. Tax socialization has a direct positive effect on the willingness to pay taxes. Knowledge and understanding of tax regulations have a direct positive effect on awareness of paying taxes. Tax socialization has a direct positive effect on awareness of paying taxes. Awareness of paying taxes has a direct positive effect on the willingness to pay taxes. Awareness of paying taxes mediates the relationship of knowledge and understanding of tax regulations with the willingness to pay taxes. Awareness of paying taxes does not mediate the relationship of tax socialization with the willingness to pay taxes. Financial conditions moderate the relationship of awareness of paying taxes with the willingness to pay taxes. The effectiveness of the tax system does not moderate the relationship of awareness of paying taxes with the willingness to pay taxes.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA USAHA KECIL DAN MENEGAH (UKM) DI PROVINSI RIAU (Pada Sektor Industri Pengolahan Kelapa Sawit) Caylina, Elgi; Sari, Ria Nelly; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Small and medium enterprises (SMEs) have an important role in economic development in Indonesia. The increasing number of SMEs has caused competition to become increasingly fierce. Especially SMEs in the palm oil processing industry sector, because to make SMEs can maintain their existence and expand their business in the face of more severe challenges, appropriate strategies are needed. Performance measurement for SMEs is still not well established such as performance measurement in large companies. This paper aims to determine the factors that affect the performance of SMEs with several variables such as entrepreneurship, innovation, market orientation and sustainability aspects. Thus the method used in this study is a quantitative method by conducting a survey of Small and Medium Enterprises (SMEs) in the palm oil processing industry sector in Riau Province. The results of this study are the variables used in this study where each factor has a significant positive correlation to the performance of SMEs. This research is expected to contribute as literature used by academics and SMEs to effectively measure the performance of SMEs, especially in a competitive environment.
PENGARUH ENTREPRENEURIAL ORIENTATION DAN MARKET ORIENTATION TERHADAP KINERJA UKM INDUSTRI PENGOLAHAN KELAPA SAWIT DI PROVINSI RIAU MELALUI INOVASI SEBAGAI VARIABEL MEDIASI Putri, Hidayatna; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The main objective of this study is to examine the general pattern of the relationship between the concept of entrepreneurial orientation, market orientation, innovation, and organizational performance in small and medium enterprise. It analyzes the mediating effects of innovation within the context of entrepreneurial firm’s palm oil in Riau, an emerging economy. This study empirically analyzes the impact of strategic orientation on firm performance through innovation with sample of 179 SMEs’s palm oil in Riau. To test the proposed model, Warp PLS 6.0 is used. The result shows that entrepreneurial and market orientation impacts performance directly and enhances firm performance through the mediation of innovation as partial mediation. The author find an interesting interplay between entrepreneurial orientation, market orientation, innovation, and organizational performance that can be very usefull to better understand how to improve firm performance. Several works have studied strategic orientation but without specifying this nature in both orientations. More recent empirically-based studies conceptualize and refer to spesific orientations. This study aims also to develop a better understanding of how entrepreneurial orientation and market orientation impacts on the performanceof SMEs and how these relationship is mediated by innovation.
Pengaruh partisipasi penetapan tujuan terhadap goal commitment dengan procedural fairness dan interpersonal trust sebagai variabel pemediasi Isfani, Yulia; Sari, Ria Nelly; L, Al Azhar
Jurnal Manajemen Vol 21, No 2 (2017): June 2017
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.617 KB) | DOI: 10.24912/jm.v21i2.229

Abstract

This study aimed to examine (1) the direct effect of goal-setting participation on goal commitment, (2) indirect effect of goal-setting participation on goal commitment with procedural fairness and interpersonal trust as intervening variables. The data for this study was collected by sending a questionnaire via email using the Google Forms. 411 questionnaire are send to middle manager who work of manufacturing companies listed on Indonesia Stock Exchange, and 74 responses are returned and due to incomplete data nine questionnaire were dropped. The hypothesis were tested by using Partial Least Square (PLS)2.0 M3. Seven out of eight hypotheses were accepted. Result of this study proved that (1) goal-setting participation has no significant effect on goal commitment; (2) no direct effect of goal-setting participation on goal commitment; (3) goal-setting participation has indirect effect toward goal commitment through procedural fairness and interpersonal trust as intervening variables.
PENGARUH SUPPLY CHAIN MANAGEMENT TERHADAP KINERJA PERUSAHAAN MELALUI KEUNGGULAN BERSAING Wulandari, Wulandari; Sari, Ria Nelly; L, Al Azhar
Jurnal Ekonomi Vol 21, No 3 (2016): November 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i3.31

Abstract

This research aims to examine the effect of supply chain management on firm performance. In this study, the effect of supply chain management on firm performance is intervened by competitive advantage. The sample of this study is manufacturing firms listed on Bursa Efek Indonesia (BEI) 2014. By using total sampling procedure, 137 firms were selected as a sample and questionnaires were sent to finance,production or marketing manager through corporate secretary. From 137 set questionnaires were sent, 64 sets were returned and due to missing data/incomplete answer so only 59 sets were analyzed. Data was analyzed by using SPSS program version 20.0. This study found that supply chain management positively effect firm performance. The findings showed that supply chain management positively effect the firm’s competitive advantage. Further, analyzed found that competitive advantage positively effect firm performance. Meanwhile, the results proved that ß value of relationship between the supply chain management and firm performance after entered by competitive advantage was decreased from 0.825 to 0,412. This research conclude that competitive advantage has a role as partial mediation variable.
Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid 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 Ayu Rahayu Azwir Nasir Benny Helmi Caesar Arif Budiman Caylina, Elgi Chairia Claudya Shelviana Angelina 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 ' ' Halfi Nurhakiki Hariadi Hariadi Hariadi Hariadi Hayati, Restu 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 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 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 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