Article Per Year (5 Year)
p-Index From 2020 - 2025
10.964
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Pembelajaran Kimia (JPPK) Jurnal Penelitian dan Pembelajaran IPA Jurnal Akuntansi Bisnis Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal Pengabdian UntukMu NegeRI Jurnal Pendidikan Ekonomi Jurnal Akuntansi dan Ekonomika Al-Kimia AT-TA`DIB Jambura Journal of Health Sciences and Research ALKIMIA : Jurnal Ilmu Kimia dan Terapan Accounting and Management Journal Cakrawala Pedagogik Performance : Jurnal Bisnis dan Akuntansi JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Ihsan: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit SPIN: Jurnal Kimia & Pendidikan Kimia Jurnal Computer Science and Information Technology (CoSciTech) These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ilmiah Raflesia Akuntansi JURNAL ESA Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Manajemen Perbankan Keuangan Nitro Journal Of Sustainability Perspectives Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Didactique Bahasa Indonesia Journal of Sustainability Perspectives Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen E-JRM Innovative: Journal Of Social Science Research Jurnal Kendali Akuntansi Jurnal bintang manajemen Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora JAKBS Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Wistara: Jurnal Pendidikan Bahasa dan Sastra Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Pengabdian Masyarakat Nian Tana Islamic Business and Management Journal (IBMJ) Jurnal Akuntansi Neraca Jurnal Pengajaran Sekolah Dasar Jurnal Pendidikan Islam dan Manajemen Ekonomi Indonesian Scholar Journal of Nursing and Midwifery Science Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Pengabdian Masyarakat ISEI Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Idealita: Jurnal Pendidikan dan Sosial Keagamaan International Journal of Ethnoscience and Technology in Education Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Aksyana : Jurnal Akuntansi dan Keuangan Islam Jurnal Ilmiah Program Studi Bahasa Sunda Research in Accounting Journal Jurnal Ilmiah Ekonomi Terpadu
siti rodiah
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 98 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 98 Documents
Search

 6   7   8   9   10 
THE INFLUENCE OF AUDITOR PROFESSIONAL ETHICS, AUDITOR COMPETENCE, AND COMPUTER-ASSISTED AUDIT TECHNIQUES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN THE PEKANBARU REGION Ananda, Sania; Fitriana, Nur; Rodiah, Siti
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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

Abstract

This study aims to examine the influence of auditor professional ethics, auditor competence, and computer-assisted audit techniques. In this study, the sample selection technique uses saturated sampling, which uses the entire population of this study as a sample, using primary data or direct questionnaire distribution to Pekanbaru Regional Public Accounting Firms. The analysis method used is multiple linear regression analysis using the SPSS version 26 program. The results of this study indicate that auditor professional ethics have an effect on audit quality, auditor competence has an effect on audit quality, and computer-assisted audit techniques also have an effect on audit quality.
THE INFLUENCE OF ACCOUNTING LITERACY AND TAX LITERACY ON INTEREST IN BECOMING A TAX CONSULTANT WITH A MODERATED GROWTH MINDSET Fredicia Putri, Cindy; Rodiah, Siti; Mustika Putri, Annie
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.752

Abstract

This study was conducted to examine the influence of accounting literacy, tax literacy, and growth mindset on students' interest in becoming tax consultants, as well as the role of growth mindset in moderating this relationship. The study population included all students of the Accounting Study Program at the University of Muhammadiyah Riau, with a sample of 151 respondents selected through purposive sampling. Data were obtained through questionnaires. The results showed that accounting literacy did not significantly influence students' interest in becoming tax consultants. Tax literacy was proven to have a positive and significant effect on interest in becoming tax consultants. Growth mindset also had a significant positive effect on students' interest. However, growth mindset did not act as a moderating variable in the relationship between accounting literacy and tax literacy. The conclusion of this study confirms that tax understanding and growth mindset are more dominant in driving students' interest in choosing the profession of tax consultant than accounting literacy factors.
Pengaruh Kepemilikan Institusional, Komisaris Independen, Kompensasi Eksekutif, dan Kualitas Audit terhadap Penghindaran Pajak Angellita, Putri; Sari, Dian Puji Puspita; Rodiah, Siti
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20928

Abstract

This study aims to analyze the influence of institutional ownership, independent commissioners, executive compensation, and audit quality on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The sample was selected using a purposive sampling method with the following criteria: (1) companies listed consecutively during 2021–2023, (2) publishing annual financial reports, and (3) reports presented in Rupiah. A total of 60 companies were sampled. Data were analyzed using multiple linear regression with SPSS. The results show that all four variables—institutional ownership, independent commissioners, executive compensation, and audit quality—have a significant effect on tax avoidance. Theoretical implications support agency theory, which suggests that governance mechanisms do not always suppress opportunistic behavior but can be leveraged for tax efficiency. Practically, management needs to manage tax strategies ethically, investors need to pay attention to tax risks, and regulators are advised to tighten oversight and close legal loopholes exploited in tax avoidance practices.
Hak, Kewajiban, Dan Tanggung Jawab Sumber Daya Manusia Pendidikan: Reward And Punishment Di SDIT Al-Furqon Cisarua-Bogor Rodiah, Siti; Husaeni, Muhammad Ruslan; Khoir, Muhammad Yusril; Rusmiati Aliyyah, Rusi; Palah
Jurnal Pengajaran Sekolah Dasar Vol. 4 No. 3 (2025): Jurnal Pengajaran Sekolah Dasar
Publisher : EDUPEDIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jpsd.v4i3.1523

Abstract

Pengelolaan sumber daya manusia dalam lingkungan pendidikan menjadi faktor kunci dalam menciptakan iklim kerja yang produktif dan harmonis. SDIT Al-Furqon Cisarua-Bogor sebagai sekolah Islam terpadu menekankan pentingnya pemahaman dan penerapan hak, kewajiban, serta tanggung jawab guru dan tenaga kependidikan, yang diiringi dengan penerapan sistem reward and punishment. Penelitian ini bertujuan untuk mengkaji bagaimana ketiga aspek tersebut diterapkan di SDIT Al-Furqon serta bagaimana mekanisme penghargaan dan sanksi diberlakukan dalam mendukung kinerja dan kedisiplinan kerja. Metode yang digunakan adalah kualitatif dengan pendekatan deskriptif. Data diperoleh melalui observasi langsung dan wawancara semi-terstruktur dengan kepala sekolah, wakil kepala sekolah, dan guru. Hasil penelitian menunjukkan bahwa hak pegawai, seperti gaji, tunjangan, dan pelatihan, telah diberikan secara adil dan proporsional. Kewajiban dijalankan dengan disiplin melalui kejelasan peran dan evaluasi berkala, sementara tanggung jawab tercermin dalam sikap profesional dan partisipatif guru. Sistem reward yang ada mampu memberikan dorongan kerja meskipun belum terstruktur secara formal, sedangkan punishment diterapkan secara restoratif, berbasis kesepakatan, dan menjaga martabat individu. Temuan ini mencerminkan integrasi nilai-nilai manajemen modern dan prinsip etika Islami dalam pengelolaan sumber daya manusia di lingkungan pendidikan Islam terpadu.
Penerapan PSAK 65 Dalam Penyusunan Laporan Keuangan Konsolidasian Pada PT Dalimo Jaya Motor Sri Wulan Saputri; Bunga Puji Lestari; Vania Adisty Hasibuan; Siti Rodiah
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2285

Abstract

This research focuses on the phenomenon that occurred at PT Dalimo Jaya Motor, a workshop business in Marpoyan Damai District, Pekanbaru City, which has been operating for about 7 years and has prepared financial statements based on Statement of Financial Accounting Standards 65 (PSAK 65). This study aims to see the application of preparing financial statements based on PSAK 65. In this study, researchers used a qualitative approach with a descriptive method, the type of data collected consisted of primary data taken directly from the efforts of PT. Dalimo Jaya Motor's. Data collection techniques are used by conducting interviews and documentation. The results showed that the company was in accordance with the applicable standard, namely PSAK 65.
Implementasi Standar Akuntansi Keuangan EMKM terhadap Laporan Keuangan Persekutuan (Studi Kasus pada CV.Dwipa Nusantara) Arief Pramudya; Fahrul Rahman; Muhammad Ardiansyah; Siti Rodiah
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2287

Abstract

This research is in accordance with the reality that occurred at CV.Dwipa Nusantara, which is located in Payung Sekaki District, Pekanbaru City, which means that businesses that have been around for about 8 years should have prepared financial reports in accordance with SAK EMKM. This study aims to identify and investigate the obstacles faced by the owner of the partnership in compiling their financial statements according to SAK EMKM. This study used a qualitative approach with the problem study method. The data sources used are primary data and data collection methods by conducting personal interviews with business owners. As a result of research showing that CV. Dwipa Nusantara has not implemented SAK EMKM in compiling its financial statements due to the owner's ignorance of SAK EMKM and the appropriate procedures for preparing financial reports, never following an introduction to SAK EMKM and owner orientation which tends to profit from business.
PENGARUH BUDAYA ORGANISASI, PROACTIVE FRAUD AUDIT, WHISTLEBLOWING, DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DALAM PENGELOLAAN DANA BOS Agustiawan, Agustiawan; Ririn Melati; Siti Rodiah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2378

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, proactive fraud audit, whistleblowing dan pengendalian internal terhadap pencegahan kecurangan dalam pengelolaan dana BOS. Data yang digunakan dalam penelitian ini berupa data primer. Jenis penelitian ini adalah kuantitatif. Objek dari penelitian ini adalah sekolah yang ada di Kecamatan Tampan Pekanbaru. Metode pengumpulan sampel menggunakan metode sampling jenuh. Sampel yang diambil sebanyak 113 sekolah. Uji analisis data menggunakan metode regresi linier berganda yang pengolahannya dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa budaya organisasi, proactive fraud audit dan whistleblowing berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS. Sedangkan pengendalian internal tidak berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS
Analisis Pelaporan Keuangan Segmentasi PT.Indofood Sukses Makmur Tbk: Indonesia Indonesia, Indonesia; Putri, Cindy Fredicia; Citra, Yolanda; Juliani, Hesti; Murtaib, Agum; Rodiah, Siti
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.96

Abstract

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.
Co-Authors Abdul Hamid Abdul Latif Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Afi Rachmat Slamet Afrianti Kartika Putri Agum Murtaib Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Ahsanunnisa, Riska Ahyaruddin, Muhammad Al’Afif, Salim Aldiansyah, Yusufi Febran Alfin Nathanael Alvi Nabilah Alya Aqilla Ameliya Ameliya Ananda, Sania Andhini Trihapsary Angellita, Putri Annisa Puteri Ilham Annisa Safitra Anriva, Della Hilia Ardianni, Ika Arief Pramudya Arno Adi Kuntoro Asih, Asti Dwi Atika Fitriani Audi M, Neysa Audina, Sandra Aulia Diana Savitri Aulia Fitri, Aulia Aulia Rahmi Anasril Azani, Nazwira Azhari, Intan Putri Azmi, Zul Budaya, Annisa Widya Bunga Puji Lestari Burnama, Nabila Siti Chaidar, Ana Nugranah Chairul Ichsan Chansyanah Diawati Cindy Fasabillah Putri Cindy Fredicia Putri Cindy Sri Wahyuni Citra, Yolanda Dadang Saepuloh Dara Kesumadewi Dea Elsani Devi, Ayu Aulia Devinda Ramdani Dhina Aprillia Dhio Gon zales Dina Khairida Dinda Mustika Triwardani Edi Suryadi Eka Oktariyanto Nugroho Ela Juliyani Elice Violeta Emi Vita Liani Endang Sri Wahyuningsih, Endang Sri Engla Anggraini Erma Nuril Fajriah Ersha Wiriani Safitri Erviana, Desti Evi Marlina Evi Marlina, Evi Evi Suryani Fadly Ardiansyah Fahrul Rahman Faizal Immaddudin Wira Rohmat Faradiva, Aulia Fatihah, Mutia Fatmawati , Nurul Febrianti Hasnah, Eicha Filia, Sarahana Fitrah Maharani Fitri Raudah Rahmah Fitri, Irfani Kemala Fredicia Putri, Cindy Gummah, Syifa'ul Habibi Habibi Hafizh Dzaky Hawari Hanum Nur Rahmadani Harahap, Hilda Rahmadani Hariko Wayra Hasna Lutfi Indriani Hasnah, Eicha Febrianti Hayati, Syarifatul Hayyu, Dinda Amanah Herlina, Aftania Herlina, Saskia Hermia Gustina Hesniati Hesti Juliani Hj Ai Aisah Husaeni, Muhammad Ruslan Icha Nurfadhilla Ilham, Fakhrul Ilma Amelia Indah Dewi Permata Sari Indonesia, Indonesia Ine Hanisa Pratama Irfan Sudahri Damanik Irghi Edwin Afando Irham Falahudin, Irham Isnaini, Fadhillah Isranbidin Isranbidin Jannah, Ghina Raudhatul Jefri Jefri Jefri Joselevich, María Juliani, Hesti Julianti, Mira Julianti, Windi Junillah Erdianti Khadijah, Nyayu Khairunnisa, Firza Kharismha Fresty Khoir, Muhammad Yusril Kholipah, Wilda Laurencia Zennita Ledowikj, Felix Joel Lestari, Silva Intan Lily Ervina Putri Lovy Herayanti Lubis, Anisah Azzahra Mairoza Maria Yunita Tianar Br Panjaitan Mariyamah, Mariyamah Marzelina Sintia Putri Masjuwita Aulia Munthe Masrika Puspa, Desi Maulana, Nanda Akmal May Inggri Sihombing Medikawati, Reny Meesy Anugrah Putri Melda Anjelia Melki Wijaya Mitra, Rifa Mivtahul Janati Rahmi Fajri Mizan Asnawi, Mizan Mohammad Farid Muhammad Ardiansyah Muhammad Richard Ginting Munda, Jesika Tiara murtaib, Agum Mustika Putri, Annie Mutiara Oktaviani Putri Nabila, Azarine Nadia Fathurahmi Lawita Nadia Fitri Ramadani Nadya Berlianti Naiya Aulia Putri Nanda Shafa Salsabila Nashwa Putri Nabila Nasution, Dewi Kesuma Nayla Riska Vania Nella Ayu Novia Nina Ariesta Nina Kadaritna Ningrum, Indah Sulistia Nova Damai Yanti Bancin Nur Azizah Nur Fitriana Nur Hajati Nur Rahayu Sabrina Damayanti Nurazila, Riska Nurliana, Maulidya Nurlita, Amelia Nurul Makkiyyah Oktavia, Zona Olipian Resky Pernando Palah Pangestu, R Ali Polshia, Rasi Pramudita, Ika Dwi Pratama, Ricko Sholeh Pratiwi, Nadila Hary Putra, Panca Hardian Putri Adilla Putri Fauzely Mulia Putri Nailah Azahra PUTRI WULANDARI Putri, Annie Mustika Putri, Cindy Fredicia Putri, Roza Eka Queen Shakira Azzahra R.Septian Armel Rafly Armazumi Rahayu Lestari Rahma Maulida Erizal Rahmadanti, Aulia Rahman, Fachtur Ramadhani Adinda Salsabilla Ramadhani, Andini Ramadhani, Nadia Thalia Ramashar, Wira Rani Zahra Ratna Komala, Ratna Rena Elpiana Riana Aprilia, Riana Richard Ginting Rifqi Muzakki Ririn Melati Riska Aryanti Rizki Aryanto Rohman, Mutiara Indah Nur Rohmatullaili Roza Fitrialis Rusdi Rusdi Rusi Rusmiati Aliyyah Ruslan, Marsya Aliya Dini Sabrina Faylesia Safnah Safnah Salsabilla Ronardi Saputri, Sri Wulan Sari, Dian Puji Puspita Sarifah Aini Hasibuan Sarmila, Wingki Satria, Muhammad Abil Sa’diyah, Maemunah Sekar Ayu Pramesti, Amelia Sembiring, Rinawati Septian, Raja Septiana Srinandini Sholahuddin Sholahuddin Sihombing, Tasya Natali Siregar, Lisa Febriyanti Siti Samsiah, Siti Sri Cahyani Sri Legowo Wignyo Darsono Sri Watini Sri Wulan Saputri Suci, Rama Gita Sudrajat, Muhammad Suhendro, Dedi Sukroyanti, Baiq Azmi Sulastri, Asri Suriyanti, Linda Hatri Susandi, Eko Sutomo, Mega Ani Syaharani Mutia Sinulingga Syawalinda, Rara Nagita Tika Rahmadani Triana Rosalina Noor, Triana Rosalina Ulviana Agustina Unik, Mitra Vania Adisty Hasibuan Vitantri, Vitantri Wahyu Sopandi Wanda Berliandes Windi Julianti Windy Nurramadani Wira Ramashar Yanyan Mulyaningsih Yenrizal Yenrizal Yolanda Arsita Putri Yolanda Citra Yovanna Nabila Azzahra Yupi Yani Telaumbanua Yustin Giftiani Zumrotil Auliya