Article Per Year (5 Year)
p-Index From 2020 - 2025
0.983
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Islam Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Abdimas Indonesia Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Riski Hernando
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
DETERMINANTS OF DISCLOSURE OF FINANCIAL REPORTING FRAUD AND ITS IMPACT ON THE COMPANY’S FINANCIAL PERFORMANCE AT COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Wira Lestari; Riski Hernando; Rita Fitriyani
Ekonomi Islam Vol. 10 No. 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.387 KB)

Abstract

Financial reporting fraud can occur in all organizational lines and the perpetrators can be found at the organizational structure level from the top management level to the middle level management. There are still many cases of financial reporting fraud found in banking institutions due to weak implementation of corporate governance which is indicated by weak internal supervision and weak ethical commitment. Financial reporting fraud committed by bank managers directly affects the survival / business of banking and causes a decrease in share prices and corporate reputation due to the impact of disclosure of financial statement fraudulent information that is known by the supervisory agency. Keywords: Ethical Commitment, Audit Committee, Internal Audit, Financial Reporting Fraud, Corporate Financial Performance.
KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI: MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION Riski Hernando; Fitrini Mansur; Eko Prasetyo
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): 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/current.3.3.278-293

Abstract

This study examines the effect of understanding accounting, tax regulations, tax knowledge and tax sanctions on MSME taxpayer compliance. This study also explores the moderating effect of tax sanctions on the link between accounting expertise, tax knowledge, and MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the food and beverage sector with specified criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaires were distributed using hand delivery systems and processed using SEM PLS (Warp PLS 7.0). The results of the study show a variety of findings where understanding accounting does not affect MSME taxpayer compliance in Jambi city. Understanding tax regulations and punishments might influence MSME taxpayers in Jambi directly or indirectly. This study's paradigm and analytical methods are fresh and enriching. This study's results contribute practically and theoretically, especially by the government, to MSME tax socialization.
Modernisasi dan Inovasi Pengelolaan Sampah Berbasis Masyarakat di Desa Sumur Gedang Kota Sungai Penuh, Kerinci Fitri Widiastuti; Riski Hernando; Rafiqi; Hendriyaldi; Dwi Hastuti; Helen Parkhurst
jurnal ABDIMAS Indonesia Vol. 2 No. 1 (2024): Maret : Jurnal ABDIMAS Indonesia
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jurai.v2i1.1463

Abstract

Partners in this PPM activity are Village Apparatus and several community representatives of Sumur Gedang Village, Sungai Full City, Kerinci. Based on the analysis of the situation, the main problem faced by partners today lies in the phenomenon of waste which continues to increase in volume which causes environmental pollution, especially related to cleanliness and health. The increasing population and community activities greatly affect the increasing volume of waste in rural areas. Various kinds of pollution that occur due to piles of garbage so that the impacts caused include environmental damage, changes in health conditions. Support, participation and awareness from various parties, especially waste management drivers, is one of the keys to the success of good waste management. Based on these problems, through this activity, several solutions to solve problems will be provided. The method of implementing activities uses a participatory approach through training and mentoring activities, with measurable achievement targets. The results of PPM activities that have been carried out are obtained as a result of the PPM team has carried out all forms of training and simple practices to partners including in making natural compost by utilizing leftover vegetable pieces from households that can be used as natural fertilizer to fertilize the soil. In addition, the team practiced processing plastic waste to be used as handicrafts and other products which are expected to be attractive and can be resold in the future.
Pengaruh Audit Tenure, Kompleksitas Operasi, Opini Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Audit Delay Hilal Al Ambia; Afrizal; Riski Hernando
Jurnal Buana Akuntansi Vol 7 No 2 (2022): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i2.2383

Abstract

This study aims to provide empirical evidence of the effect of audit tenure, operation complexity, audit opinion and size of public accounting firm (KAP) on audit delay simultaneously and partially. The population in this study are building construction sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used is purposive sampling. The sample used in this study were 16 companies for 4 years with a total of 64 observational data. The data analysis technique used is descriptive statistics and multiple linear regression analysis. The results of this study indicate that audit tenure, operation complexity, audit opinion, and the size of a public accounting firm (KAP) simultaneously affect on audit delay. Operation complexity and audit opinion partially affect on audit delay. Audit tenure and the size of the public accounting firm (KAP) partially have no effect on audit delay.
PENGARUH MODAL USAHA DAN TENAGA KERJA TERHADAP PENDAPATAN UMKM BATU BATA DI KOTA JAMBI Ulfatun Nadhiro; Fitri Mansur; Riski Hernando
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.883

Abstract

This study aims to determine the effect of business capital on the income of Brick MSMEs in Jambi City, to determine the effect of labor on the income of Brick MSMEs in Jambi City, and to determine the effect of business capital and labor on the income of Brick MSMEs in Jambi City. This study is a quantitative descriptive study using primary data obtained from distributing questionnaires. The study used an analysis tool in the form of SPSS 25.0. The results of the study indicate that business capital can have a partial effect on the income of Brick MSMEs in Jambi City, labor can have a partial effect on the income of Brick MSMEs in Jambi City, and business capital and labor can have a simultaneous effect on the income of Brick MSMEs in Jambi City.
Determinan Kinerja Keuangan Perusahaan Kosmetik Yang Terdaftar di BEI Tahun 2019-2024 Hikma Latifa; Muhammad Gowon; Riski Hernando
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1656

Abstract

This study aims to determine the influence of company size, sales growth, independent operating costs on financial performance as measured byreturn on asset(ROA) in cosmetic companies listed on the Indonesia Stock Exchange (IDX) in 2019-2024. This research is a quantitative research, namely data in the form of numbers. The data source in this study is secondary data, namely data that is not obtained indirectly, data obtained from annual reports obtained from the company's website or from the official website of the Indonesia Stock Exchange. The population in this study is all cosmetic companies listed on the Indonesia Stock Exchange totaling 7 companies. The sample of this study uses saturated sampling where all members of the population are used as samples and the sample in this study is 42 samples. The analysis method in this study uses multiple linear regression analysis which is processed using the programSPSS versi 26.0 for windows. The results of this study indicate that company size significantly affects financial performance (ROA), sales growth does not affect financial performance (ROA), while operational costs significantly affect financial performance (ROA).
Co-Authors Afrizal DWI HASTUTI Fitri Mansur Fitrini Mansur Gowon, Muhammad Helen Parkhurst Hendriyaldi Heni Pujiastuti Hikma Latifa Hilal Al Ambia Rafiqi Rita Fitriyani Ulfatun Nadhiro Widiastuti, Fitri Wira Lestari