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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Indonesian Journal of Economics, Social, and Humanities Diklat Review : Jurnal manajemen pendidikan dan pelatihan JURNAL AKUNTANSI Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIFA (Journal of Islamic Finance and Accounting)
Eka Hariyani
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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BIMBINGAN TEKNIS PELAKSANAAN KEWAJIBAN PERPAJAKAN BENDAHARA DESA DI KECAMATAN KAMPA KABUPATEN KAMPAR Safitri, Devi; Hariyani, Eka; Supriono
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 1 (2025): Penguatan Pendidikan, Pemberdayaan Masyarakat, dan Transformasi UMKM di Era Ber
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i1.1996

Abstract

This community service activity is one of the requirements for fulfilling higher education's tri dharma. The purpose of this community service activity is to provide training and guidance on how to fulfil the village treasurer's tax obligations, starting from registering to obtain an NPWP, deducting and/or collecting taxes, depositing taxes into the state treasury, submitting tax returns, and providing with holding evidence to the party who is deducted or collected in Kampa District, Kampar Regency. The service team, which consists of academics and students from the Faculty of Economics and Business at the University of Riau, delivers the information via technical advice or training methods, followed by participant evaluations to check their understanding before and after each session. The service activities resulted in a significant increase in participants' comprehension and implementation of their tax duties. This activity project is designed to assist village treasurers in carrying out their tax obligations more effectively, potentially increasing state revenue in the tax sector Keywords: Tax Obligations, Village Treasurer, Village Fund, With holding and Collection of Tax
CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE: EXAMINING THE MEDIATION OF MARKET PERFORMANCE AND THE MODERATING OF WOMEN ON BOARD Hariyani, Eka; Zirman, Zirman; Basri, Yesi Mutia; Indriani, Sri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (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.6.2.467-482

Abstract

This study examines the relationship between capital structure, market performance, and financial outcomes, while evaluating the moderating role of female board participation and the mediating role of market valuation. Using a quantitative approach with PLS-SEM on cross-sectional data from Kompas100-listed companies, the findings show that capital structure has no significant effect on financial performance or market valuation—contradicting traditional trade-off and signaling theories in an emerging market context. In contrast, market performance significantly influences financial outcomes, highlighting the importance of investor perception. Female board presence strengthens the impact of capital structure on market performance, supporting the upper echelon theory regarding leadership diversity. However, market performance does not mediate the link between capital structure and financial outcomes. These results suggest that financial decisions are shaped by external perceptions and firm context rather than following a linear pattern. Practically, firms are advised to adopt context-aware financing strategies, enhance transparency, and support inclusive governance for sustainable value creation.
The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance Faradisty, Astrid; Hariyani, Eka; Wiguna, Meilda
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art3

Abstract

This study aims to examine and determine the effect of corporate social responsibility, profitability, independent commissioner and sales growth on tax avoidance.The sampling method used in this study was the purposive sampling method for the period 2015-2017 in the Indonesian stock exchange at 154 manufacturing companies and 32 samples with multiple regression analysis. The results shows that the variables of corporate social responsibility, independent commissioner, and sales growth variables have an effect on tax avoidance. On the other hand, the variables of profitability and capital intensity does not affect tax avoidance. For future studies it is necessary to add an independent variable to see its effect on tax avoidance and to compare it with samples in other sectors outside manufacturing companies.
What do we know about corporate governance, family ownership, and firm value? Lestari, Dinda; Zirman; Hariyani, Eka; Oktari, Vera
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6811

Abstract

The purpose of this study was to obtain empirical evidence that the company's independent board of commissioners has a positive effect on firm value, to obtain empirical evidence that audit committees have a positive effect on firm value, to obtain empirical evidence that profitability has a positive effect on firm value, to obtain empirical evidence that family ownership strengthens good relations. Corporate governance on firm value and to obtain empirical evidence of family ownership strengthens the relationship between financial performance and firm value. Variable measurement in this study uses the dependent variable, independent variable, moderating variable, and control variable. The results of the study show that the board of commissioners and ROE have an effect on firm value. While the audit committee has no effect on firm value. And family ownership strengthens the relationship between ROE and audit committee on firm value, but cannot moderate the relationship between independent commissioners and firm value.
DETERMINASI PENGUNGKAPAN EMISI KARBON: PERAN PROFITABILITY, ENVIRONMENTAL PERFORMANCE, DAN GENDER DIVERSITY: DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF PROFITABILITY, ENVIRONMENTAL PERFORMANCE, AND GENDER DIVERSITY IN ENERGY SECTOR COMPANIES Wiguna, Meilda; Hardi; Hariyani, Eka; Afifah, Ulfa
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (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.6.3.518-525

Abstract

Since carbon emissions are becoming a worldwide problem, businesses are being urged to increase environmental reporting's openness.  As seen by coal production surpassing the national target in 2023 at 703.14 million tons, Indonesia's energy industry continues to be the biggest source of carbon emissions.  Nonetheless, energy corporations continue to disclose carbon emissions at a comparatively low level. This study aims to investigate how energy companies listed on the Indonesia Stock Exchange (IDX) disclose carbon emissions in relation to gender diversity, environmental performance, and profitability. The impact of independent variables on disclosure of carbon emissions is investigated using multiple linear regression analysis. The research findings indicate that profitability, environmental performance, and gender diversity have a positive and significant effect on carbon emission disclosure. It is anticipated that the results would shed light on the variables influencing environmental transparency and help formulate policy suggestions to improve disclosure procedures and sustainability in Indonesia's energy industry. Theoretically, these findings reinforce the relevance of Legitimacy Theory in explaining the drive of energy companies to increase carbon emission disclosures in order to maintain social acceptance and address public pressure
Pelatihan dan Sosialisasi Peraturan Pemerintah Nomor 55 Tahun 2022 Tentang Penyesuaian Pengaturan Dibidang Pajak Penghasilan Bagi UMKM di Kabupaten Bengkalis Alfiati Silfi; Meilda Wiguna; Eka Hariyani; Nita Wahyuni; Rosmayani Rosmayani
CANANG: Jurnal Pengabdian Masyarakat Vol 5, No 2 (2025)
Publisher : PELANTAR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/canang.v5i2.66

Abstract

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Bengkalis Regency regarding the new provisions of Government Regulation Number 55 of 2022 on the Adjustment of Income Tax Regulations. This regulation introduces significant changes to the taxation mechanisms and rates for MSMEs, making it essential for business actors to receive accurate information and guidance. The activity was carried out through training sessions, socialization, and interactive discussions involving 25 MSME participants. The materials covered included MSME tax obligations, changes in tax rates and reporting procedures, and strategies for effective tax compliance. The results showed an increase in participants’ knowledge of the new tax regulations, as indicated by pre-test and post-test scores and the high level of engagement during the QA sessions. This activity is expected to encourage better tax compliance, increase tax contributions from the MSME sector, and strengthen the synergy between business actors and local governments in achieving transparent and fair tax governance
Edukasi Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Bagi UMKM di Kabupaten Siak Alfiati Silfi; Poppy Nurmayanti M; Eka Hariyani; Nita Wahyuni; Rosmayani Rosmayani
CANANG: Jurnal Pengabdian Masyarakat Vol 5, No 1 (2025)
Publisher : PELANTAR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/canang.v5i1.56

Abstract

This community service activity aims to provide education to Micro, Small, and Medium Enterprises (MSMEs) in Siak Regency regarding the preparation of financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The lack of understanding of MSMEs regarding the importance of systematic and standardized financial records is an obstacle to accountable and sustainable business management. Through training and mentoring, participants are given an understanding of basic accounting concepts, financial report structures, and practical steps in preparing reports based on SAK EMKM. The methods used in this activity include delivering materials, interactive discussions, and financial report preparation simulations with 20 participants. The results of the activity showed an increase in participants' understanding and ability in preparing simple financial reports that meet standards. This education is expected to help MSMEs in increasing financial transparency and access to formal financing. 
Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Bagi Pelaku UMKM Di Kecamatan Kampa Kabupaten Kampar Hariyani, Eka; Safitri, Devi; Supriono, Supriono
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7203

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam pertumbuhan ekonomi, penciptaan lapangan kerja, dan peningkatan kesejahteraan masyarakat. Kecamatan Kampa, Kabupaten Kampar, merupakan wilayah dengan potensi besar dalam pengembangan UMKM di sektor perdagangan, kuliner, pertanian, dan jasa. Namun, banyak pelaku UMKM masih menghadapi kendala dalam pengelolaan keuangan, khususnya pencatatan transaksi dan penyusunan laporan keuangan. Permasalahan utama yang dihadapi pelaku UMKM antara lain rendahnya pengetahuan akuntansi yang menyebabkan pencatatan masih dilakukan secara manual dan tidak teratur. Akibatnya, pelaku usaha kesulitan memantau kondisi keuangan, menghitung laba rugi, serta mengakses pembiayaan formal. Untuk mengatasi permasalahan tersebut, dilakukan kegiatan pelatihan dan pendampingan penyusunan laporan keuangan bagi 30 pelaku UMKM. Kegiatan ini bertujuan meningkatkan pengetahuan dan keterampilan dasar dalam pencatatan dan pelaporan keuangan agar usaha dikelola lebih profesional dan berkelanjutan. Metode yang digunakan mencakup sosialisasi, pelatihan serta pendampingan praktik penyusunan laporan laba rugi, perubahan ekuitas, dan posisi keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam membuat laporan keuangan secara mandiri. Kegiatan ini diharapkan memperkuat daya saing UMKM serta mendukung pengembangan ekonomi daerah secara optimal. Oleh karena itu, kegiatan ini perlu terus dilakukan secara berkelanjutan agar dampaknya dapat lebih luas dan berkesinambungan
Pengaruh Stabilitas Keuangan, Ketidakefektifitas Pengawasan, Auditor Switching, dan Tekanan Eksternal terhadap Kecurangan Laporan Keuangan: Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di BEI Tahun 2019–2023 Raja Mayang Aysha; Hardi Hardi; Eka Hariyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i4.11647

Abstract

Financial statement fraud is the deliberate disclosure of a company's financial condition with material misstatements intended to deceive users of the financial statements for personal gain (Association of Certified Fraud Examiners (ACFE), 2020). This research aims to explore the impact of financial stability, ineffective monitoring, auditor switching, and external pressure on financial statement fraud. It focuses on BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample selection in this study used a nonprobability sampling method. The number of sample companies was fixed, namely 24 companies. The data analysis method used was multiple linear regression. The results of the study indicate that financial stability, ineffective monitoring, and external pressure have a significant effect on financial statement fraud. Meanwhile, auditor switching has no significant effect on financial statement fraud.
PENGARUH STRUKTUR MODAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 Periode 2021-2024) Harmayanda Id’ha; Meilda Wiguna; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examines the effects of capital structure, institutional ownership, and managerial ownership on firm value. The method used in this study is quantitative. The research subjects were companies listed on the Jakarta Islamic Index 70 (JII70) for the 2021-2024 period. The sampling technique used was purposive, with a sample of 38 companies and 152 financial statements. Data analysis used multiple linear regression in SPSS 25. The results show that capital structure affects firm value, while institutional ownership and managerial ownership do not.Keyword: capital structure, firm value, institutional ownership, managerial ownership 
Co-Authors ', Hardi Abdurrahman, Rezi Adhitya Agri Putra Adhitya Agri Putra Aditya, Ritonga Nugraha Aisyah Nur Akhirumi Zakiah Akbari, Akhirumi Zakiah Alfiati Silfi Amanda Agnes Silviani Amanda, Serly Amani Ruhil Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Anisa Zerlina Anisya Yuliana Anita Pranawasari Purba Azwir Nasir Azwir Nasir Azwir Nasir Dadang Mashur Dea Mayang Nabilah, Dea Mayang Desi Rianti Desmiawaty Desmiawaty Devi Safitri Dina Pujianti Emrinaldi Nur DP EMRINALDI NUR DP Evind Glynis Famela Syamratul Aini Faradisty, Astrid Faras Rizki Ramadhan Febrina Ramadhany Ferdiansyah Ferdiansyah Ghina Ahsanatul Giovanni Riand Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi Harmayanda Id’ha Herman Herman Indriani Dwie Riefni Jannah, Nurriya Miftachul Jessy Rhutsye permata Sari Sumolang Kamaliah Kamaliah Kardilla Shinta Khairah Ummami Kristina - Lestari, Dinda Liya Juniati Marlina Marlina Mayarni Mayarni Meilda Wiguna Meri, Handayani Mimin Sundari Nasution Musadad Musadad Nasrizal Nasrizal Nita Wahyuni Noprial Valenra Maksyur, Noprial Valenra Norfaliza - Normita Normita Nova Nayoan, Nova Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nurazlina Nurazlina Oktari, Vera Pipin Kurnia Poppy Nurmayanti Putri Dwi Nurhidayati Raja Adri Satriawan S. Raja Adri Satriawan Surya Raja Mayang Aysha Ria Nelly Sari Rian Noprizal Ridho Kurniawan Ridwan Manda Putra Riska Natariasari Risky Arya Putri Rizke Maulina Rizky Darmawan Rohida Utami Monats Rosmayani Rosmayani Ruhul Fitrios Ryan Patria Ruli Setyawan, Hari Siti Aisyah Siti Alfisa Sri Indriani Supriono Supriono Supriono Supriono Supriono Surya Adri Satriawan Raja Taufeni Taufik Tia Radhiah Topan Surya Perdana Trino Rizandi Ulfa Afifah, Ulfa Vince Ratnawati Vini Destriyani Windy Wulandari Yesi Mutia Basri Yonanda Oriza, Yonanda Yudha Kurniawan Yusralaini Yusralaini Zainal Abidin Zein Zarefar, Arumega Zirman Zirman ' Zirman - Zirman Zirman Zirman Zirman, Zirman