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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

Author-ID : 360165

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 BIAYA LINGKUNGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN DENGAN KINERJA LINGKUNGAN SEBAGAI PEMEDIASI ( Studi Empiris Pada Perusahaan Terdaftar di BEI yang Mengikuti PROPER Tahun 2016-2018) Meri, Handayani; Ria, Sari Nelly; Eka, Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

The purpose of this research is to analyse the effect of environmental cost and corporate social responsibility (CSR) disclosure on financial performance with environmental performance as a mediated (empirical study on companies listed on Indonesia Stock Exchange which following PROPER year 2016-2018)". This research is a quantitative study using secondary data observed from the company's annual report. The population in this study is the companies listed on the Indonesia Stock Exchange which following PROPER year 2016-2018. The sample in this study were 52 companies with a total sampel is 156 data. The sampling technique used was purposive sampling technique. The analytical method used is multiple linear regression and sobel test. The results of this research indicate that environmental cost and environmental performance have an effect on financial performance because the value of thitung>ttabel with a significance value of <0.05, while the disclosure of corporate social responsibility (CSR) has no effect on financial performance but has an effect on environmental performance. Environmental cost have no effect on environmental performance, while disclosure of corporate social responsibility (CSR) effect on environmental performance. Environmental performance is able to mediate between disclosure of corporate social responsibility (CSR) on financial performance but unable to mediate environmental cost on financial performance.Keywords: Environmental Costs, Disclosure Of Corporate Social Responsibility (CSR), Environmental Performance (PROPER) and Financial Performance (ROE).

THE EFFECT OF TASK COMPLEXITY ON QUALITY OF AUDITOR’S WORK: THE IMPACT OF ACCOUNTABILITY AND KNOWLEDGE RIA NELLY SARI; DIANI MARDISAR
Jurnal Bisnis dan Akuntansi Vol 9 No 3 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The study examines the effect of accountability and knowledge on auditors’ performance (quality of auditor’s works). It is expected that the degree of task complexity (low and high complexity task) has different effect on quality of auditors’ work. It is also predicted that knowledge moderate the relationship between accountability and quality of auditors’ work. Data was obtained from auditors who work for local Accounting Public Firm in Pekanbaru and Padang. A total of 62 responses (44.29%) was accepted and used in the analysis. Data is analyzed by using multiple regression. Results of the study indicate that when task complexity is low, accountability will effect quality of auditor’s work, but when task complexity is high, accountability does not have effect on quality of auditor’s work. In addition, when task complexity is high, interaction between accountability and knowledge has significant influence on quality of auditor’s work. Suggestions for future research are also given to address the present study’s limitation.

Determinan Kinerja Sektor Publik: Dimoderasi Sistem Pengendalian Interen pada Puskesmas BLUD di Kota Pekanbaru Mai Siska; Ria Nelly Sari; Yesi Mutia Basri
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.81-95

This research is the result of an empirical study that shows facts in explaining the properties that occur in the object under study through statistical principles. The purpose of this study was to examine and analyze the factors that influence the performance of regional public health service agencies in the city of Pekanbaru such as financial management of regional public service agencies, quality of human resources and utilization of information systems with internal control as moderating variables. The object of this research is all public health centers of regional public service agencies which is in the city of Pekanbaru. The results showed that the financial management of regional public service agencies, the quality of human resources , and the use of information systems had a positive effect on the performance of public health centers and was strengthened by the presence of internal controls. This research has implications for public sector organizations that implement financial management of regional public service agencies such as community health centers as motivation and evaluation materials related to performance achievement through the process of improving the financial management of regional public service agencies, the quality of human resources , utilization of information systems and internal control. Keywords: Financial Management of regional public service agencies, quality of human resources, utilization of information systems, organizational performance of local public service agencies

PENGARUH KEADILAN PROSEDUR EVALUASI TERHADAP ORGANIZATIONAL COMMITMENT DIMEDIASI OLEH KEADILAN DISTRIBUTIF, KEPUASAN KERJA DAN KEPERCAYAAN PADA ATASAN Syahnasthalia Syahnasthalia; Ria Nelly Sari; Rheny Afriana Hanif
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v8i3.2773

This study aimed to determine (1) the indirect effect of fairness of evaluationprocedure on job satisfaction through distributive fairness and trust in superior and Thisstudy used the online survey method by sending a questionnaire via email using GoogleForms. The sample was mid-level managers in companies listed on the Indonesia StockExchange. Hypothesis testing conducted on 65 responses can be processed. Analysis of datausing the approach SEM. The results show that (1) job satisfaction is able to mediate the effectof fairness of evaluation procedure on job satisfaction, (2) distributive fairness is able tomediate the effect of fairness of evaluation procedures on organizational commitment, and (3)job satisfaction is able to mediate the effect fairness of evaluation procedures onorganizational commitment. This study couldn’t prove that (1) distributive fairness mediatesthe effect of fairness of evaluation procedures on job satisfaction, (2) trust in superiormediates the effect of fairness of evaluation procedures on organizational commitmentDOI: 10.15408/akt.v8i3.2773

PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: VARIABEL ANTESEDEN DAN VARIABEL MODERASI Gita Mustika; Ria Nelly Sari; Al Azhar L
Akuntabilitas Vol 8, No 3 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The purpose of this study is to examine the effect of audit quality on earningmanagement and the effect of earning management on the corporate social responsibilitydisclosure. In addition, this study also examine moderating role of accounting complexity andeffectiveness of audit committee on relationship between earning management and corporatesocial responsibilty disclosure. The population in this study are manufacturing companieslisted in Indonesia Stock Exchange for the 2013 financial year and purposive sampling is usedas sampling method. Sample in this study is 60 manufacturing companies. This study usessecondary data which is obtained from company’s annual report. Statistical method used isStructural Equation Model (SEM) based on Partial Least Square (PLS). The result prove thataudit quality negatively affect the earning management, and earning management positivelyaffect the corporate social responsibility disclosure. The result also prove that accountingcomplexity and effectiveness of audit committee weaken the effect of earning management oncorporate social responsibilty.DOI: 10.15408/akt.v8i3.2775

ANALISIS TAX PLANNING PADA WAJIB PAJAK BADAN DI KPP PRATAMA TAMPAN DI KOTA PEKANBARU Rudi Panca Putra Panggabean; Ria Nelly Sari; Vince Ratnawati
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

This research aims to analyze the factors that affect tax planing on corporate taxpayers at KPP Pratama Tampan in Pekanbaru City. Pekanbaru is one of developing cities in Indonesia with big numbers of company growth in various sectors. The dependent variable in thsi research was tax planning, while the independent variable was tha tax rate, loopholes, tax sanction, taxpayers’ perception on the effectiveness of tax system, and tax morale. The moderation variable in this research was management motivation. The population of this research were all the active corporate listed in KPP Pratama Tampan Pekanbaru City. While the selection of samples in this research was by using Slovin formula with error level in the amount of 10% (150 respondents). Data analysis of this research was by using Structural Equation Model with warp PLS 6.0 program. The research results show that the tax rate, loopholes, tax sanction, and tax morale influence tax planning, while the taxpayers’ perception on the effectiveness of tax system does not influence tax planning. On the other hand, management motivation moderates and strenghens the correlation between the tax rate and tax morale towards tax planning. While for loopholes variable, tax sanction, and taxpayers’ perception on the effectiveness of tax system, and management motivation do not moderate the variable’s correlation towards tax planning. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi perencanaan pajak pada Wajib Pajak Badan di KPP Pratama Tampan Kota Pekanbaru. Pekanbaru merupakan salah satu kota yang sangat berkembang di Indonesia diiringi dengan banyaknya perusahaan yang tumbuh dari berbagai sektor. Variabel dependen dalam penelitian ini adalah perencanaan pajak, sedangkan variabel independen dalam penelitian ini adalah tarif pajak, loopholes, sanksi pajak, persepsi Wajib Pajak atas efektivitas sistem perpajakan, moral pajak. Variabel moderasi dalam penelitian ini adalah motivasi manajemen. Populasi dari penelitian ini adalah seluruh Wajib Pajak Badan aktif yang terdaftar di KPP Pratama Tampan Kota Pekanbaru. Sedangkan penetuan sampel penelitian ini adalah menggunakan rumus Slovin dengan tingkat error sebesar 5%, yakni sebanyak 150 responden. Analisis data dalam penelitian ini menggunakan Model Persamaan Struktural dengan program warp PLS 6.0. Hasil penelitian menunjukkan bahwa tarif pajak, loopholes, sanksi pajak dan moral pajak mempengaruhi perencanaan pajak, sedangkan persepsi Wajib Pajak atas efektivitas sistem perpajakan tidak mempengaruhi perencanaan pajak. Di sisi lainnya, motivasi manajemen memoderasi dan memperkuat pengaruh tarif pajak dan moral pajak terhadap perencanaan pajak. Sedangkan untuk variabel loopholes, sanksi pajak dan persepsi Wajib Pajak atas efektivitas sistem perpajakan, motivasi manajemen tidak memoderasi pengaruh variabel tersebut terhadap perencanaan pajak.

Pengaruh Supply Chain Management Terhadap Kinerja Perusahaan Melalui Keunggulan Bersaing Wulandari; Ria Nelly Sari; Al Azhar L.
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

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 the corporate secretary. From 137 set questionnaires were sent, 64 sets were returned and due to missing data/incomplete answers so only 59 sets were analyzed. Data were analyzed by using SPSS program version 20.0. This study found that supply chain management positively affects firm performance. The findings showed that supply chain management positively affects the firm's competitive advantage. Further, the analysis found that competitive advantage positively affects firm performance. Meanwhile, the results proved that ÃŸ 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 concludes that competitive advantage has a role as a partial mediation variable.

ANALISIS PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE, KEPEMILIKAN DAN UKURAN BANK TERHADAP KINERJA PERBANKAN (STUDI EMPIRIS PADA BANK YANG TERDAFTAR DI BEI TAHUN 2013 S/D 2015) Nirmayana Nirmayana; Ria Nelly Sari; Novita Indrawati
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study is to analyze the influence of Good CorporateGovernance Implementation, Ownership, and Size on Performance of Bank listed on Indonesian Stock Exchange for period 2013 - 2015. Bank performance measured by Return On Assets (ROA) and Net Interest Margin (NIM). The population of this study are banks which listed in Indonesian Stock Exchange2013 – 2015. The sample obtained based on purposive sampling method. Based on the criteria, 35 banks are chosen as samples in this study. The data were analyzed by using multiple regressions assisted with SPSS Version 19. The result of this study showed that good corporate governance implementation have no influence on ROA and NIM. Then, Ownership have influence on ROA but have no influence on NIM. In the other hand, Size of bank have influence on ROA and NIM.The purpose of this study is to analyze the influence of Good CorporateGovernance Implementation, Ownership, and Size on Performance of Bank listed on Indonesian Stock Exchange for period 2013 - 2015. Bank performance measured by Return On Assets (ROA) and Net Interest Margin (NIM). The population of this study are banks which listed in Indonesian Stock Exchange2013 – 2015. The sample obtained based on purposive sampling method. Based on the criteria, 35 banks are chosen as samples in this study. The data were analyzed by using multiple regressions assisted with SPSS Version 19. The result of this study showed that good corporate governance implementation have no influence on ROA and NIM. Then, Ownership have influence on ROA but have no influence on NIM. In the other hand, Size of bank have influence on ROA and NIM.

ANALISIS PENERAPAN E-PLANNING DAN E-BUDGETING PADA PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN BENGKALIS) Virgiana Ningsih; Ria Nelly Sari; Muhammad Rasuli
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research focuses on the aplication of the e-planning an e-budgetingin Bengkalis Regency as the purpose to describe, analyze and see more the factors of the less succesful implementation of e-planning and e-budgeting. So it becomes the constrain in planning and budgeting process in the goverment of Bengkalis Regency, as well as to know the respond of user of the application of e-planning and e-budgeting. This research was conducted in goverment agencies of Bengkalis Regency related to the planning and budgeting process area. This research was conducted with depth interview with party or officials that competent in the field of planning and budgeting, and also by collecting the data in Bappeda of Bengklis Regency. As result, there are several factors that make the application of e-planning and e-budgeting, they are human resources, ifrastructure, regulation and the applicatin it sefi.

ANALISIS ASPEK FUNDAMENTAL DAN PSIKOLOGIS TERHADAP PERUBAHAN KURS VALAS DI INDONESIA PERIODE 2004 – 2012 Ria Safitri '; Ria Nelly Sari; Gusnardi ' '
Jurnal Ekonomi Vol 22, No 3 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Exchange rate stability is one important factor in keeping the economy, because the exchange rate is a representation of the international financial and economic conditions. For the stability of the exchange rate must be obtained, maintained and attempted to obtain a stronger exchange rate to shocks. Especially since the introduction of free-floating exchange rate system in Indonesia, where the determination of the Indonesia exchange rate against foreign currencies left entirely to the market mechanism that giving more opportunities for market participant to speculate that impact in fluctuating exchange rate prediction becomes difficult to predict. The main problem in this research is how the fundamental factors which consists of inflation (INF), interest rate (SBI), GDP, money supply (JUB), current account (CA), the capital account (CFA), external debt and speculation that psychological factors and interventions affect the exchange rate changes. While the purpose of this study is to get empirical evidence of fundamental and psychological factors influence the rate changes. The data used in the form of secondary data obtained from several central banks. Data collected from the period 2004 Q1 to 2012 Q4. Based on purposive sampling technique, chosen to be analyzed is 3 rate, USD / GBP, JPY / USD and AUD / USD. In this study, data analysis was conducted using OLS and variance ARCH GARCH models Based on the research results, it was concluded all of the variables used in this study affect in three exchange rate sample that was studied, except for a variable money supply that does not affect the exchange rate of JPY / USD. It can be caused by actors who tend to pay attention to forex technical analysis and forex psychological. Based on the technical analysis of the movement of JPY / USD exchange rate movements rely heavily on USD / IDR, in addition to the fundamentals of money supply by simply giving effect indirectly through inflation and interest rates. The total effect of all variables on each exchange rate amounted to 47%, 41% and 43% while about 66% are caused by other variables outside of this study.Kata Kunci : Exchange rate, inflation, SI, GDP, JUB, ED, CA, C

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

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