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All Journal Jurnal Ekonomi JIP (Jurnal Industri dan Perkotaan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Akuntansi dan Ekonomika AFEBI Accounting Review Jurnal Akuntansi dan Bisnis Kajian Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Optimal: Jurnal Ekonomi dan Manajemen
Julita, Julita
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Transportation

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The Effect Of Transparency, Accountability, Training And Accounting Information Systems On BUMDes Financial Management (All BUMDes In Kuantan Singingi Regency) Nur aini; Desmiyawati Desmiyawati; Julita Julita
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9545

Abstract

BUMDes plays an important role in improving the economy of a village. A good benchmark for a BUMDes can be seen from the structure of good governance, so that to manage well BUMDes, quality of human resources are needed in the implementation of BUMDes management which will make BUMDes easily to achieve the goals of the BUMDes for the welfare of rural communities. This research was conducted with the purpose to testing the effect of accountability, transparency, training and use of accounting information systems on the financial management of BUMDes. Sources of data used in this study are primary data and questionnaires as research measuring tools. The population in this study are all BUMDes located in Kuantan Singingi Regency and the sampling technique used is the proportional stratified random sampling method so that a sample of 69 BUMDes is obtained. The statistical results obtained from this study are that accountability, training and use of accounting information systems affect the financial management of BUMDes,S but transparency has no effect on the financial management of BUMDes.
The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District) Sofia Gusmartina; Nur Azlina; Julita Julita
AFEBI Accounting Review Vol. 6 No. 1 (2021): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.332

Abstract

AbstractThis study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.
Indonesia Stock Market Reaction Before and After The Announcemnet of First COVID-19 Case Ades Kurnia; Restu Agusti; Julita Julita
AFEBI Accounting Review Vol. 7 No. 1 (2022): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.526

Abstract

This study aims to analyze the effect of COVID-19, which announced on March 2nd, 2020 in Indonesia on abnormal return, volatility, trading volume and market capitalization of companies 10 days before and after the announcement. This type of research is an event study. The populations are 70 firms listed on the JII70 and 12 firms on SRI-Kehati on the Indonesian Stock Exchange and take all companies in the issuer under study as samples. Hypothesis testing will use the paired sample t-test for abnormal return and volatility variables then wilcoxon signed-rank test for trading volume and market capitalization variables. The results of the study show that there is no difference in abnormal return but there is a difference in volatility, trading volume and market capitalization before and after the announcement of COVID-19 in Indonesia.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, OUTSIDER OWNERSHIP, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: (Studi Empiris Pada Perusahaan Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2016-2019) Nenik Marianti; Yusralaini, Yusralaini; Julita Julita
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.952

Abstract

The purpose of this study was to examine the effect of profitability, solvency, firm size, outsider ownership, and auditor’s firm reputation towards timeliness of financial reporting at property and real estate companies listed on the indonesian stock exchange period 2016-2019. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, using several criteria in order to obtain a sample of 24 companies and measure the timeliness of financial reporting with the dummy variables. Hypothesis testing is done by logistic regression analysis with SPSS ver. 26.0. The result of this research provides evidence that the profitability have a influences on timeliness of financial reporting. However there is no evidence that solvency, firm size, company age, outsider ownership, and auditor’s firm reputation have influence on timeliness of financial reporting.
Reaksi Investor terhadap Corporate Sustainability Performance: A Review Of Literature Using Stakeholder Theory Iznillah, Muhammad Luthfi; Saidi, Julita; Rasuli, M; Nasrizal, Nasrizal
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/4pce9r80

Abstract

Climate change and sustainability have become critical global issues, prompting companies to enhance their Corporate Sustainability Performance (CSP). However, many companies have yet to optimally integrate CSP into their business strategies, which can influence investors' decision-making. This study aims to explore investors' perspectives on CSP through the lens of stakeholder theory and analyze how these perceptions affect investment decisions. A literature review approach was used to summarize and analyze relevant literature on CSP and stakeholder theory from various national and international journals. The findings indicate that investors highly value high CSP and use sustainability reports as tools for evaluating risks and opportunities. Good CSP can enhance a company's reputation, add value, and provide a competitive advantage. Despite increasing awareness of the importance of sustainability, many companies still fail to fully integrate CSP into their business strategies. This study emphasizes the importance of integrating CSP into business strategies to meet stakeholder expectations and achieve sustainable long-term performance. The theoretical and managerial implications of this research highlight the importance of transparency and accountability in sustainability reporting to enhance investor trust. The limitations of this study include the use of secondary data and a literature review approach. Future research is recommended to employ empirical methods with primary data collection to gain deeper insights.
Optimalisasi Pengelolaan Keuangan UMKM: Faktor Sistem Informasi Akuntansi, Literasi Keuangan, dan Persepsi Risiko Saidi, Julita; Luthfi Iznillah, Muhammad; Natariasari, Riska
Akuntansi & 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.v14i2.8196

Abstract

This study investigates the impact of financial literacy and risk perception on MSMEs' financial management behavior, focusing on the mediating role of Accounting Information System (AIS) characteristics. The research was conducted on business actors in the Car and Motorcycle Repair and Maintenance sector and the Accommodation and Food and Beverage Services sector in Pekanbaru City, Indonesia, with a population of 2,046. A sample of 323 was determined using the Krejcie and Morgan formula with a Proportionate Stratified Random Sampling technique. Primary data were collected through questionnaires and analyzed using SEM-PLS with WarpPLS version 8.0. The results indicate that financial literacy and risk perception have a significant positive impact on financial management behavior, with AIS characteristics effectively mediating these relationships. These findings highlight the importance of improving financial literacy, enhancing risk perception, and optimizing AIS implementation to support sustainable financial management for MSMEs.
BALANCING SUSTAINABILITY AND PROFITABILITY: OPTIMIZING INTELLECTUAL CAPITAL AND ITS CHALLENGES IN INDONESIAN MANUFACTURING COMPANIES Julita, Julita; Iznillah, Muhammad; Andreas, Andreas
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21906

Abstract

Companies in Indonesia have faced challenges in balancing sustainability and profitability, with the optimization of intellectual capital emerging as a new perspective for creating competitive advantage. The research aims at examining the impact of Intellectual Capital and Corporate Sustainability Performance on Corporate Financial Performance. The secondary data was obtained from the sustainability and annual reports of manufacturing companies listed on the Indonesia Stock Exchange (2018–2020). Multiple regression analyses were conducted with SPSS 24. The results indicated that the environmental and social dimensions of sustainability performance significantly influenced financial performance, while intellectual capital and the economic dimension showed no significant impact. These findings highlighted the importance of managing sustainability and intellectual capital to achieve a balance between sustainability and profitability in the manufacturing sector. This research is limited by a small number of variables and a short observation period, requiring broader future research.
Entrepreneurship for Sustainability: Dampak Education Sustainability dan Awareness of Green Accounting Julita, Julita; Desmiyawati, Desmiyawati; Natariasari, Riska; Luthfi Iznillah, Muhammad; Nabila, Kania; Izzara, Aidura
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.8233

Abstract

This study investigates the influence of Education Sustainability on Entrepreneurship for Sustainability, moderated by Awareness of Green Accounting, among university students. The topic is critical as higher education plays a pivotal role in shaping sustainable entrepreneurial practices aligned with the Sustainable Development Goals (SDGs). Conducted at Universitas Riau, Indonesia, the research adopts a causal design with data collected via a digital questionnaire distributed to students enrolled in entrepreneurship courses. A sample of 753 respondents was selected through convenience sampling. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM), ensuring robust testing of complex models. Results reveal that Education Sustainability significantly impacts Entrepreneurship for Sustainability, with Awareness of Green Accounting functioning as both a direct predictor and a quasi-moderator. These findings emphasize the dual importance of sustainability education and green accounting awareness in fostering sustainable entrepreneurship.
PENGEMBANGAN RENCANA BISNIS WIRAUSAHA MAHASISWA MELALUI PELATIHAN PENYUSUNAN FEASIBILITY STUDY BISNIS Julita, Julita; Nasrizal, Nasrizal; Abdurrahman, Rezi; Iznillah, Muhammad Luthfi
Jurnal Abdi Insani Vol 12 No 4 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i4.2281

Abstract

Universities play a strategic role in fostering entrepreneurship, including through training in the preparation of Feasibility Studies (FS) to support the development of student entrepreneurship. This training aims to enhance students' understanding and competence in preparing FS relevant to their businesses, to reduce risks, facilitate planning, and improve business management. The methodology involves situational analysis, training preparation, material delivery, FS preparation workshops, and evaluation and mentoring. The material covers the importance of FS, the FS preparation process, and workshops using an interactive discussion approach. Results showed a significant increase in participants' understanding of FS, with most participants expressing readiness to implement the FS outcomes in their businesses. A total of 58 students from the UNRI Entrepreneur Society (UNRIES) demonstrated high enthusiasm throughout the training, which indicates the success of the applied methodology. This activity helped students understand financial needs, potential risks, and risk mitigation strategies for their businesses. With systematic and targeted training, the entrepreneurial competencies of Universitas Riau students were successfully improved. This training was effective in preparing students to run businesses more strategically and systematically, thereby supporting sustainable entrepreneurship development.
PENGUATAN KAPASITAS PRODUKSI DAN MANAJEMEN USAHA BERBASIS KOMUNITAS MELALUI PEMBERDAYAAN KELOMPOK USAHA BERSAMA Julita, Julita; Iznillah, Muhammad Luthfi; Karina Andini, Frini; Diah Septia Ningrum; Raja Abelda Gusnawati; Fatimah Azzahra
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2781

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role as drivers of rural economic growth and pillars of community welfare. However, many MSMEs still face fundamental challenges in production processes and business management. KUBE Berkah Abadi in Kuapan Village, Kampar Regency, is one example of a potential MSME producing Dendeng Pucuk Ubi (cassava leaf jerky), but it still requires technological intervention and strengthened management capacity. Therefore, a targeted empowerment program is needed to enhance the competitiveness and independence of the business unit. This activity aims to improve the production capacity and business management of KUBE Berkah Abadi through the provision of appropriate technology, the development of Standard Operating Procedures (SOPs) for production, comprehensive training, and continuous field assistance. The program was carried out using a participatory approach through stages of problem identification, priority setting, solution design, field implementation, and systematic monitoring and evaluation. The results show that the partner group has received and actively utilized simple production equipment to increase work efficiency. Production SOPs have been developed and implemented to maintain product quality standards. Comprehensive training on business management, financial recording, digital marketing, and business legality ran effectively, as evidenced by the significant improvement in participants' post-test scores. The partner has begun applying simple financial records, and short- and medium-term business work plans have been prepared together with the facilitation team. Intensive assistance has supported partners in daily operational practices and marketing strategies. This program has proven effective in enhancing production capacity, management quality, and entrepreneurial motivation, thereby contributing to the sustainability and self-reliance of the business.
Co-Authors Abdurrahman, Rezi Ades Kurnia Aisia Aurora Andreas Andreas Arifah Hanum Aulia, Putri Desmiyawat, Desmiyawat Desmiyawati Desmiyawati Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Diah Septia Ningrum Fatimah Azzahra Gabyvia Septiyani Harahap, Ilham Akbar Hutabarat, Roy Hendra Izzara, Aidura Karina Andini, Frini Kennedy Kennedy Kurnia, Deby Liana Siregar M. Rasuli Meilda Wiguna Muhammad Dzaky Muhammad Luthfi iznillah Mustafa Ramadhan S Nabila, Kania Nasrizal, Nasrizal Nenik Marianti Nita Wahyuni, Nita Novie Putri Rahmadhany T Nur aini Nur Azlina nur azlina Nur, Azlina Pipin Kurnia Pramesti Wisa Zerfi Rafly Sulaiman Raihana Lutfiah Rin Raja Abelda Gusnawati Restu Agusti Restu Agusti Ridha Fajri Rio J.M Marpaung Rio Steven Risa Mulyani Riska Natariasari Rita Anugerah Sandi Pratama Shintia Intan Permatasari Sofia Gusmartina Sri Hayani Suci Nurulita Syura, Bani Taufeni Taufik Ulfa, Zulia Vanessa Alya A. S Vince Ratnawati Vinta, Lovika Yesi Mutia Basri Yuneita, Anisma Yusralaini Yusralaini, Yusralaini