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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 Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement MAHESA : Malahayati Health Student Journal SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis JIFA (Journal of Islamic Finance and Accounting)
Eka Hariyani
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing 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
Hubungan Peran Pengawas Menelan Obat (PMO) Terhadap Konversi BTA pada Penderita TB Sensitif Obat di Puskesmas Penggilingan II Isaneni, Isaneni; Hariyani, Eka
MAHESA : Malahayati Health Student Journal Vol 5, No 12 (2025): Volume 5 Nomor 12 (2025)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v5i12.19769

Abstract

ABSTRACT Tuberculosis (TB) is one of the infectious diseases that is a global health problem. According to data from the World Health Organization (WHO), TB is the leading cause of death from infectious diseases, with more than 10 million new cases worldwide each year. The DOTS (Directly Observed Treatment Short-course) strategy as a strategy in dealing with TB, one of which involves direct supervision of treatment by Drug Swallowing Supervisors (PMO). PMO is tasked with ensuring that patients comply with the treatment schedule. The success of TB treatment, including the conversion of AFB (Acid-Fast Bacilli) from positive to negative, is an important indicator in assessing the effectiveness of treatment. However, although these efforts have shown significant results, data from the Penggilingan II Health Center shows a decrease in the AFB conversion rate in the last three years, which risks reducing the effectiveness of the TB treatment program. To determine the relationship between the role of Drug Swallowing Supervisors (PMO) and AFB conversion in patients with Drug-Sensitive Tuberculosis (TB). The type of research used is quantitative research with a descriptive correlative design. Calculation of the number of samples can be done by statistical methods using the Slovin formula. Statistical test methods use univariate tests, bivariate tests, and chi square tests. There is no relationship between the Role of Drug Swallowing Supervisors (PMO) and BTA Conversion in Drug-Sensitive TB Patients with a p value of 0.086>0.005. from the research that has been conducted, it was found that there is no relationship between the Role of PMO and BTA Conversion in Drug-Sensitive TB Patients. It is known that most respondents are of productive age, female, are families who live together, with the majority of high school/vocational high school education and have BPJS/KIS health insurance. Meanwhile, for the characteristics of BTA Conversion results, most of them experienced BTA conversion. Keywords: Tuberculosis, PMO, And Conversion, Drug-Sensitive.  ABSTRAK Tuberkulosis (TB) merupakan salah satu penyakit infeksi menular yang menjadi masalah kesehatan global. Menurut data Organisasi Kesehatan Dunia (WHO), TB adalah penyebab utama kematian akibat penyakit infeksi, dengan lebih dari 10 juta kasus baru setiap tahunnya di seluruh dunia. strategi DOTS (Directly Observed Treatment Short-course)sebagai strategi dalam penanggulangan TB yang salah satunya dengan melibatkan pengawasan langsung terhadap pengobatan oleh Pengawas Menelan Obat (PMO). PMO bertugas untuk memastikan bahwa pasien mematuhi jadwal pengobatan. Keberhasilan pengobatan TB, termasuk konversi BTA (Basil Tahan Asam) dari positif menjadi negatif, merupakan indikator penting dalam menilai efektivitas dalam pengobatan. Namun, meskipun upaya ini telah menunjukkan hasil yang signifikan, data dari Puskesmas Penggilingan II menunjukkan penurunan angka konversi BTA dalam tiga tahun terakhir, yang berisiko mengurangi efektivitas program pengobatan TB. Untuk mengetahui hubungan antara peran Pengawas Menelan Obat (PMO) dengan konversi BTA pada penderita Tuberkulosis (TB) Sensitif Obat. jenis penelitian yang digunakan yaitu penelitian kuantitatif dengan desain deskriptif korelatif. Penghitungan jumlah sampel bisa dilakukan dengan metode statistik menggunakan formula Slovin. Metode uji statistik  menggunakan uji univariat, uji bivariat, dan uji chi square.  Tidak ada hubungan Peran Pengawas Menelan Obat (PMO) terhadap Konversi BTA pada Penderita TB sensitif Obat dengan p value  0,086 >0.005. dari penelitian yang telah dilakukan didapatkan hasil tidak terdapat hubungan Peran PMO terhadap Konversi BTA pada Penderita TB Sensitif Obat. Diketahui bahwa sebagian besar responden merupakan usia produktif, jenis kelamin perempuan, merupakan keluarga yang tinggal bersama, dengan pendidikan mayoritas SMA/SMK dan memiliki jaminan kesehatan BPJS/KIS. Sementara untuk karakteristik hasil Konversi BTA, sebagain besar mengalami konversi BTA. Kata Kunci: Tuberkulosis, PMO, dan Konversi, Sensitif Obat.
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. 
Co-Authors ', Hardi Adhitya Agri Putra Adhitya Agri Putra Aditya, Ritonga Nugraha Aisyah Nur Akhirumi Zakiah Akbari, Akhirumi Zakiah Alfiati Silfi Amanda, Serly Amani Ruhil Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Anisa Zerlina Anisya Yuliana 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 Herman Herman Indriani Dwie Riefni Isaneni, Isaneni 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 Poppy Nurmayanti Putri Dwi Nurhidayati Raja Adri Satriawan S. Raja Adri Satriawan Surya 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 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 Zirman Zirman ' Zirman - Zirman Zirman Zirman Zirman, Zirman