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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 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

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Abstract

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).
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPETENSI APARATUR PEMERINTAH DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris OPD Kota Pekanbaru) Fitra, Lestari; Ria, Sari Nelly; Devi, Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to investigage the influance of transformational leadership style, government apparatus competence and clarity of budget targets on the performance accountability of government agencies with internal control as a moderating variable (empirical study on OPD in Pekanbaru city). The population in this study were all regional apparatus organizations of Pekanbaru City. The sample in this study amounted to 43 OPD with 129 respondents.The sampling method used in this study was saturated sampling technique, while the data processing method used in this study was the analysis of structural equation modeling (SEM) using the WarpPLS version 6.0 software.The results of study show that (1) transformational leadership style affects performance accountability with a significant value of 0.043 (<0.05). (2) the competence of government officials has a significant effect on agency performance with a significant value of 0.021 (<0.05). (3) Clarity of budget affects the accountability of agency performance with a significant value of 0.034 (<0.05). (4) control can strengthen the relationship of transformational leadership style to performance accountability with a significant value of 0.040 (<0.05). (5) Internal control strengthens the relationship between apparatus competence and performance accountability with a significant value of 0.001 (<0.05). (6) Internal control strengthens the relationship between the clarity of budget targets on performance accountability with a significant value of 0.001 (<0.05).Keyword : Leadership Style, Competence, Clarity Of Budget Objectives, Accountability, Internal Control
The Effect of Foreign Stock Ownership, Quality of Internal Information, and CEO Publicity on Tax Avoidance Annisa, Annisa; Sari, Ria Nelly; Ratnawati, Vince
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.37

Abstract

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.
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 Yanti, Rizkie Wili; Sari, Ria Nelly; Ratnawati, Vince
International Journal of Economic, Business & Applications Vol. 5 No. 1 (2020): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.43

Abstract

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 Oktari, Yona; Sari, Ria Nelly; Rasuli, M.
International Journal of Economic, Business & Applications Vol. 5 No. 1 (2020): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.44

Abstract

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.
Faktor-Faktor yang Mempengaruhi Implementasi Transaksi Non Tunai dan Dampaknya Terhadap Efisiensi Kerja Organisasi pada Pemerintah Daerah Kabupaten Pelalawan Nopeanti, Ika Luly; Sari, Ria Nelly; Nasrizal, Nasrizal
JURNAL RISET INOVASI DAERAH Vol. 1 No. 2 (2023): Journal of Regional Research and Innovation (RIVDA)
Publisher : Badan Riset dan Inovasi Daerah Kabupaten Pelalawan

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Abstract

This study aims to analyze the Factors Influencing the Implementation of Non-Cash Transactions and Its Impact on Organizational Efficiency in the Regional Government of Pelalawan Regency. The population in this study consists of all Regional Apparatus Organizations (OPDs) in Pelalawan Regency, totaling 40 OPDs. In this research, the researcher distributed 4 questionnaires to each OPD, totaling 160 questionnaires. The sample was selected using the saturated sample technique (nonprobability sampling) with respondents being Budget Users/Authorized Budget Users, Treasurers, Financial Arrangement Officers, and PPTK. Data analysis was performed using the data analysis method applied in this study, using Smart PLS version 4.0 application. he results of the study indicate that organizational commitment, regulations, human resource competency, and information technology influence the implementation of non-cash transactions in the Regional Government of Pelalawan. The implementation of non-cash transactions has a positive and significant impact on organizational efficiency. With the implementation of non-cash transactions, efficiency becomes a definite condition. This is evident in terms of time, accuracy, and the minimization of financing because, fundamentally, non-cash transactions are intended to simplify and expedite the work of the regional government.
Pengaruh Profitabilitas, Dewan Komisaris Independen, Foreign Ownership, dan Green Accounting Terhadap Pengungkapan Sustainability Reporting Halfi Nurhakiki; Ria Nelly Sari; Supriono
Jurnal Akuntansi dan Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.7908

Abstract

This research aims to examine the influence of profitability, independent board of commissioners, foreign ownership, and green accounting on sustainability reporting disclosures in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Using quantitative methods with secondary. The population in this research is all LQ45 companies on the Indonesia Stock Exchange in 2018-2022, totaling 71 companies. The sample determination utilized the purposive sampling method, resulting in 37 company samples determined based on predetermined parameters over a period of 5 years so that a total of 185 data were obtained. The data analysis method used in this research is WarpPLS 8.0. The research results show that profitability, independent board of commissioners, and green accounting have an influence on sustainability reporting disclosure. Meanwhile, foreign ownership has no influence on sustainability reporting disclosures.
Pengaruh Ukuran Perusahaan, Dewan Komisaris, Komite Manajemen Risiko, Dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko Perusahaan Dengan Komite Audit Sebagai Variabel Moderasi Qiyah, Barotitta; Sari, Ria Nelly; Hanif, Rheny Afriana
Jurnal Neraca Peradaban Vol. 4 No. 3 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v4i3.502

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis Pengaruh Ukuran Perusahaan, Dewan Komisaris, Komite Manajemen Risiko, Dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko Perusahaan Dengan Komite Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022). Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik sampling yang digunakan adalah metode purposive sampling sehingga diperoleh sebanyak 59 perusahaan dengan pengamatan 5 tahun, sehingga total sampel yang diperoleh sebanyak 295 unit analisis. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan Moderated Regression Analysis (MRA) dengan program software SPSS 26. Hasil penelitian menyimpulkan bahwa ukuran perusahaan dan dewan komisaris tidak berpengaruh terhadap pengungkapan manajemen risiko perusahaan. Komite manajemen risiko dan reputasi auditor berpengaruh terhadap pengungkapan manajemen risiko perusahaan. Komite audit tidak dapat memoderasi pengaruh ukuran perusahaan, dewan komisaris dan komite manajemen risiko terhadap pengungkapan manajemen risiko perusahaan. Komite audit dapat memoderasi pengaruh reputasi auditor terhadap pengungkapan manajemen risiko perusahaan. Kata kunci: ukuran perusahaan, dewan komisaris, komite manajemen risiko, reputasi auditor, komite audit, dan pengungkapan manajemen risiko perusahaan. ABSTRACT This study aims to analyze the influence of Firm Size, Board of Commissioners, Risk Management Committee, and Reputation Auditors on enterprise risk management disclosure with Audit Committee as a moderating variable (Empirical study of financial companies listed on the IDX for 2018-2022). The data used in this study are secondary data. The sampling technique used is the purposive sampling method so that 59 companies obtained with 5 years of observation, so that the total sample obtained is 295 units of analysis. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS 26 software program. The results of the study concluded that the firm size and the board of commissioners had no effect on the disclosure of the enterprise risk management. The risk management committee and the auditor's reputation influence the disclosure of the enterprise risk management. The audit committee cannot moderate the effect of firm size and the board of commissioners on the disclosure of enterprise risk management. The audit committee cannot moderate the influence of the risk management committee and the auditor's reputation on the enterprise risk management disclosures. Keywords: firm size, board of commissioners, risk management committee, auditor reputation, audit committee, and enterprise risk management disclosure.
KONTRIBUSI DANA BANTUAN KEUANGAN TERHADAP PENDAPATAN BUMDes : STUDI KASUS DI KECAMATAN BANTAN: CONTRIBUTION OF RIAU PROVINCE FINANCIAL ASSISTANCE FUNDS ON VILLAGE-OWNED ENTERPRISES' INCOME: CASE STUDY IN BANTAN DISTRICT Suhadi, Jhon; Ria Nelly Sari; Vince Ratnawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.612-635

Abstract

Financial assistance from the Riau Provincial Government is allocated according to priorities to provide benefits to villages in the form of accelerating village economic development. Economic development in villages is expected to be able to increase village original income and create community welfare through decent employment opportunities. This study aims to analyze the contribution of financial assistance funds from the Riau Provincial Government and the efforts made by village governments and managers in maximizing these funds to create village original income through Village-Owned Enterprises (BUM Desa). This study uses a qualitative method with a case study approach, data collection through interview techniques, documentation, and audio visuals. Data were analyzed with the help of NVivo 12 software. The results of the study indicate that the objectives of the program and the sustainability of Riau Province's financial assistance funds have contributed, although not optimally. Efforts made by village governments and BUMDes managers include budget planning and utilization, supervision and accountability, transparency, monitoring and evaluation, and community participation. The results of this study are expected to contribute to the Riau Provincial Government in evaluating financial assistance programs in order to improve the management of funds that have been distributed.
Pengaruh Kompetensi, Ketaatan pada Peraturan Perundangan, Kejelasan Sasaran Anggaran, Sistem Pelaporan, dan Pengendalian Akuntansi Terhadap AKIP Pratama, Dimas Adytia; Hanif, Rheny Afriana; Sari, Ria Nelly
Jurnal Pajak dan Bisnis Vol 4 No 1 (2023): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i1.61

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Kompetensi, Ketaatan Pada Peraturan Perundangan, Kejelasan Sasaran Anggaran, Sistem Pelaporan, Dan Pengendalian Akuntansi terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kota Pekanbaru. Penelitian ini merupakan penelitian kuantitatif dimana data yang digunakan dalam penelitian ini adalah data primer. Populasi dalam penelitian ini adalah Seluruh Organisasi Perangkat Daerah Kota Pekanbaru yang berjumlah 44 OPD. Sampel penelitian dipilih dengan menggunakan metode Sampel jenuh atau Sensus yang terdiri dari Sekretaris, Kasubag Keuangan dan Staff penyusunan AKIP dengan jumlah 132 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah metode regresi linier berganda dengan IBM SPSS (Statistik Produk dan Solusi Layanan). Hasil dalam penelitian ini menemukan bahwa Kompetensi Aparatur Pemerintah, Ketaatan Pada Peraturan Perundangan, Kejelasan Sasaran Anggaran, Sistem Pelaporan, Dan Pengendalian Akuntansi memiliki pengaruh yang signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kota Pekanbaru.
Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid Al Azhar A Al Azhar L Al Azhar L Al Azhar L Al Azhar L &#039; 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 &#039; &#039; 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 &#039; 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 &#039; 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