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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

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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ANALISIS MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH KOTA PEKANBARU Ariesty Ariesty; Ria Nelly Sari; M Rasuli
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.143-165

This study aims to analyze the implementation of the Government Internal Control System (GICS) in the city government of Pekanbaru. This research is a qualitative research with a case study approach and a Soft System methodology in problem solving. The data collection technique in this research is by conducting in-depth interviews, observation and documentation. The results showed that GICS for Pekanbaru City had been implemented in accordance with Government Regulation Number 60 of 2008. SPIP for Pekanbaru City was already at level 3 (three) but there were obstacles in its implementation, namely lack of commitment, lack of understanding of GICS, disorderly filing of documents, mutations or the frequent turnover of employees in the Pekanbaru City Government, insufficient human resource competence, limited budgets. Efforts made to overcome the obstacles in implementing GICS are compiling, implementing and evaluating SOP activities as well as disseminating information to related parties, order filing documents for each activity , conduct socialization and technical guidance for all regional officials, carry out education and training for assessors, carry out consultations, improve performance and commitment with respect for achievement. This study has a contribution to the Pekanbaru city government in increasing the maturity level of its internal control system.

The Effect of Budget Goal Clarity, Internal Control Systems, and Quality Of Human Resources on The Village Chief Performance with Accountability and Organizational Commitment as The Moderating Variables Rizkie Wili Yanti; Ria Nelly Sari; Vince Ratnawati
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 1 (2020)
Publisher : Universitas Riau

This study aims to examine and analyze the effect of budget goal clarity, internal control systems, and quality of human resources on the village chief performance with accountability and organizational commitment as the moderating variables. The population of this study is 218 village chief in Kuantan Singingi Regency. This study applied purposive sampling method and 130 chief villages were selected as a sample. The study used primary data and applied Moderrated Regression Analysis (MRA) by using SPSS 25th version to test the hyphoteses. The result of this study shows that budget goal clarity, internal control systems, and quality of human resources affect the village chief performance. Futhermore, the result shows that accountability and organizational commitment strengthen the effect of budget goal clarity, quality of human resources and internal control systems on the village chief performance.

The Effect of Budget Planning, Budget Implementation, the Competency of Human Resources and Understanding of Regulation on Village Financial Budget Absorption with Organizational Commitment as Moderating Variable Yona Oktari; Ria Nelly Sari; M. Rasuli
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 1 (2020)
Publisher : Universitas Riau

This study aims to examine and analyze the effect of budget planning, budget implementation, the competency of human resources and understanding of regulation on Village Budget Absorption with organizational commitment as moderator. The population in this study is 136 villages in Bengkalis Regency and the sample was determined by Saturated Sampling technique. The Village Chief, Village Secretary (Sekdes), Planning and Finance Section participated as respondent. Data were analyzed by using Moderated Regression Analysis. The results of this study shows that budget planning, budget implementation, the competency of Human Resources and understanding of regulations affect the village budget absorption. Futhermore, the result shows thatorganizational commitment strengthen the effect of village financial budget absorption.

The Effect of Foreign Stock Ownership, Quality of Internal Information, and CEO Publicity on Tax Avoidance Annisa Annisa; Ria Nelly Sari; Vince Ratnawati
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 2 (2019)
Publisher : Universitas Riau

This research aims to examine and analyze the effect of foreign stock ownership, the quality of internal information, and CEO publicity towards tax avoidance and independent commissioner and audit committee as moderation variables. The research population were manufacture companies listed in Indonesia Stock Exchange periode 2016 until 2018, the number of samples were 192. The technique of taking the samples was by using purposive sampling method by taking samples determined based on certain criteria. Data analysis was conducted by using multiple linear regression model and moderation regression analysis with the assistance of SPSS 23.0 version software. The research results show that foreign stock ownership, the quality of internal information, and CEO publicity has significant effect towards tax avoidance. The result of regression test on moderation variable shows that independent commissioner and audit committee are not moderation variables.

Pengaruh Sistem Pengendalian Manajemen Terhadap Kreatifitas Manajer Dengan Motivasi Sebagai Variabel Intervening Aura Pratadina; Ria Nelly Sari; Al Azhar L
Jurnal Ekonomi KIAT Vol. 26 No. 2 (2015): Desember 2015
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2015.vol25(2).3026

Penelitian ini bertujuan untuk mengetahui (1) pengaruh sistem pengendalian manajemen terhadap kreativitas manajer, (2) pengaruh teori motivasi penentuan nasib sendiri terhadap hubungan antara sistem pengendalian manajemen dan kreativitas manajer. Subyek penelitian ini adalah seluruh pengelola di 48 (empat puluh delapan) perusahaan Hutan Tanaman Industri di Riau. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 144 responden, namun hanya 66 responden yang mengisi kuesioner. Analisis dilakukan dengan menggunakan program Partial Least Square (PLS) versi 3.2.1 Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen dan self-determination theory motivasi berpengaruh signifikan terhadap kreativitas manajer. Selanjutnya, data penelitian ini mendukung peran mediasi self-determination theory terhadap hubungan antara sistem pengendalian manajemen dan kreativitas manajer. This study aimed to determine (1) the effect of the management control system on the creativity of managers, (2) the effect of the self-determination theory of motivation on the relationship between the management control system and the creativity of the manager. The subjects of this study are all managers in 48 (forty-eight) Industrial forest companies in Riau. The data was collected by distributing questionnaires to 144 respondents, but only 66 respondents fill out the questionnaires. The analysis was done by using Partial Least Square (PLS) program version 3.2.1 The results show that the system of management control and self-determination theory of motivation has a significant effect on the creativity of managers. Furthermore, The data of this study support the mediating role of the self-determination theory of motivation on the relationship between the management control system and the creativity of managers.

PENGARUH UKURAN DEWAN PENGAWASAN SYARIAH, UKURAN DEWAN KOMISARIS, KOMITE AUDIT, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING: STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA PADA TAHUN 2014-2018 Putri Meliya Annisa; Sari Nelly Ria; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to Islamic ethical principles. In this study, an assessment of the level of ISR disclosure was carried out on companies that were included in Islamic Commercial Banks in Indonesia during the 2014-2018 period. This study aims to obtain empirical evidence regarding the analysis of the factors that affect the disclosure of Islamic Social Reporting (ISR). The factors used include the size of the Sharia supervisory board, board of commissioners, audit committee, and company age. The measurement of Islamic Social Reporting (ISR) is based on the Islamic Social Reporting category to measure the ISR index as seen from the Bank's annual report. This research is a quantitative research. The population in this study were all Islamic commercial banks in Indonesia, amounting to 14 units of Islamic commercial banks based on data from the Financial Services Authority (OJK). The sampling technique used was purposive sampling. The total sample is 12 Islamic commercial banks. Data analysis was performed by using classical assumption tests and hypothesis testing using multiple regression methods. The results of this study indicate that the size factor of the Sharia supervisory board has no significant effect on the disclosure of Islamic Social Reporting. The board size factor has a significant effect on the disclosure of Islamic Social Reporting. The audit committee factor has no effect on the disclosure of Islamic Social Reporting and company age has a significant effect on the disclosure of Islamic Social Reporting.Keywords: Islamic Social Reporting (ISR) Disclosure, Sharia Supervisory Board Size, Board of Commissioners, Audit Committee and Company Age.

The Importance of Social Entrepreneurship Orientation and Social Salience on Hospital Performance: The Mediating Role of Business Planning Diana Haira; Ria Nelly Sari; Novita Indrawati
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

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

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.

Pengaruh Partisipasi Penetapan Tujuan Terhadap Goal Commitment Dengan Procedural Fairness Dan Interpersonal Trust Sebagai Variabel Pemediasi Yulia Isfani; Ria Nelly Sari; Al Azhar L
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 | DOI: 10.24912/jm.v21i2.229

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.

Analisis Biaya pada Perguruan Tinggi Politeknik Sebagai Dasar Penentuan Biaya Per Mahasiswa (Unit Cost): Studi Kasus Politeknik Caltex Riau Tobi Arfan; Ria Nelly Sari; Zulbahridar Zulbahridar
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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

Politeknik Caltex Riau (PCR) is one of the private educational institutions, where income from student tuition fees is the main income to run its operations. Therefore, it is very important for PCR to conduct an analysis of the cost per student per semester. It can be used as a basis for determining the fees to be paid by each student every semester and can maintain the competitiveness of each department with other private educational institutions. The aims of this study are to determine how much the unit cost per student and how much student from engineering and social department has to pay. PCR Cost analysis is performed by using the Time-Driven Activity Based Costing (TDABC) approach to allocate the cost from supporting departments to the main departments and then allocate costs to cost objects such as students. The results show that tuition fee per student of engineering departments is higher than the social department. There are five engineering departments: Electronics, Computer, Mechatronics, Telecommunications and Information Systems where the student tuition fee is smaller than the unit cost given. Thus, in order to cover the unit cost and maintain the quality and competitiveness, PCR should recalculated the unit cost per student to set reasonable tuition fee.Key words: Unit costs, tuition fees, competitiveness, Time Driven Activity Based Costing (TDABC)..

PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN : UKURAN PERUSAHAAN , KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI (SEBAGAI VARIABEL ANTESEDEN) KAPABILITAS PERUSAHAAN (SEBAGAI VARIABEL INTERVENING) Nurainun Nurainun; Ria Nelly Sari; Pipin Kurnia
PEKBIS Vol 10, No 1 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research aims to determine the competence of influence of managementcontrol system to firm performance: company size, environmental uncertainty andstrategy (as antecedent variable) company capability (as intervening variable). Thisresearch used sampling census method. The population in this study are allmanufacturing companies listed in Indonesia Stock Exchange (IDX).Sampel in thisresearch is the whole of the population, and respondents: Chief Financial Officer(CFO), representatives them and Head of the Department of Finance / Accountingand Internal Auditor at 143 manufacturing companies listed in Indonesia StockExchange (IDX). Data collection techniques used is by distributing questionnairessent in the form of Softfile / google form (by email) to each company. Data analysistechnique using SEM model (Structural Equation Modeling) with the help ofWarpPLS 6.0 program. . In addition, to test the seventh hypothesis, the VAF methodis used to test the intervening variables in the hypothesis. The results of testing thehypothesis in this study indicate that (1) the company size does not influence themanagement control system, (2) uncertainty of the environment influence themanagement control system, (3) strategies influence the management controlsystem, (4) SPM in the form of beliefs systems, boundary system, diagnosticscontrol system, and control systems interactive effect to capability company, (5)capability company in the form of market orientation, innovation, organizationallearning, and entrepreneurship has a positive effect to firm performance, (6) MCSconsists of the beliefs system, boundary system, diagnostic control system, andinteractive control system have an effect to firm performance (7) MCS influence tofirm performance with company capability as intervening 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

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