Claim Missing Document
Check
Articles

Pengaruh Green Banking, Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi Empiris Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2021-2023 Hilleri, Aura Abiyyi; Taufik, Taufeni; Nurulita, Suci
Indonesian Research Journal on Education Vol. 5 No. 2 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i2.2315

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh green banking, corporate social responsibility dan ukuran perusahaan terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sample jenuh yang diperoleh sampel sebanyak 141 perusahaan.  Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan alat analisis yang digunakan dalam pengolahan data adalah metode analisis statistik menggunakan bantuan software SPSS. Hasil penelitian menunjukkan bahwa green banking, corporate social responsibility dan ukuran perusahaan berpengaruh terhadap nilai perusahaan.
The Significance of Entrepreneurial Orientation in Improving the Performance of Village-Owned Enterprises: Exploring the Mediating Influence of Competitive Advantage Putra, Atiton Martwo; Basri, Yesi Mutia; Taufik, Taufeni; Yasni, Hariadi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

AbstractBased on the potential and wealth of the village, Village-Owned Enterprises (VOEs) are a sort of economic entity in which the village owns all or a portion of the capital through direct capital engagement. This study highlights the significance that competitive advantage plays as a mediating factor in how entrepreneurial orientation can improve VOEs performance. The VOEs located in Kuantan Singingi Regency, Riau Province, comprise the research population for this study. Stratified random sampling is the sample method that is applied. Participants in this study were 203 administrators from VOEs, including directors, secretaries, treasurers, and heads of units. The method used to collect data was questionnaires. Using SmartPLS3, The data analysis was conducted. The outcomes of the study show that entrepreneurial orientation affects both competitive advantage and VOEs performance. VOEs performance is affected by competitive advantage, which also serves as an indirect mediator of the particular effect that entrepreneurial orientation has on VOEs performance. Keywords: entrepreneurial orientation, competitive advantage, and VOE`s performanceAbstrakDengan memperhatikan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) Berdasarkan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) adalah jenis entitas ekonomi di mana desa memiliki seluruhnya atau sebagian dari modal melalui keterlibatan modal langsung. Penelitian ini menekankan bagaimana orientasi kewirausahaan dapat meningkatkan kinerja BUMDes dengan keunggulan kompetitif berperan sebagai mediasi. Populasi penelitian ini adalah BUMDes Kabupaten Kuantan Singingi, Provinsi Riau. Teknik sampling yang digunakan stratified random sampling. Sebanyak 203 responden berpartisipasi dalam penelitian ini, yaitu pengurus BUMDes yang terdiri dari direktur, sekretaris, bendahara, dan kepala unit. Metode pengumpulan data menggunakan kuesioner, dengan analisis data menggunakan SmartPLS3. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan memengaruhi kinerja BUMDes maupun keunggulan bersaing. Kinerja BUMDes dipengaruhi oleh keunggulan keunggulan bersaing, yang juga berfungsi sebagai mediator tidak langsung dari efek khusus yang dimiliki oleh orientasi kewirausahaan pada kinerja BUMDes.Kata Kunci: orientasi kewirausahaan, keunggulan bersaing, dan kinerja BUMDes
ENTREPRENEURSHIP CLINIC FOR FINANCE AND MARKETING: UPAYA PEMBERDAYAAN KELOMPOK USAHA PADA BUMDESA LANGGAM SAKO MENUJU SUSTAINABLE COMPETITIVE ADVANTAGE Alwie, Alvi Furwanti; Azlina, Nur; Iznillah, Muhammad Luthfi; Taufik, Taufeni; Maulana, Gilang Eka; Ramadhan, Gian Riovi
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1841

Abstract

Entrepreneurship Clinic for Finance and Marketing was conducted as an effort to empower business groups within BUMDesa Langgam Sako to achieve sustainable competitive advantage. In an era of increasing competition, it is essential for rural enterprises to strengthen their production capacity, management, and marketing strategies to maintain business sustainability. Therefore, this training was designed to provide participants with relevant knowledge and skills. The objective of this activity was to enhance the capacity and competitiveness of BUMDesa Langgam Sako's business groups through comprehensive training in production, management, and marketing. The training was held from August 4th to 9th, 2024, at BUMDesa Langgam Sako, Teluk Latak Village, Bengkalis Regency. The training consisted of workshops and interactive classroom sessions. Participants were provided with relevant materials and opportunities to practice the skills they learned. This activity was attended by 30 participants from BUMDesa Langgam Sako’s business units, who showed significant improvement in their understanding of production techniques, business management, and online marketing. Monitoring and evaluation revealed that this training successfully strengthened managerial foundations, improved production standards, and expanded the digital marketing reach of the participants. Participants were also provided with training modules to ensure ongoing understanding. This training was effective in enhancing the capacity of BUMDesa’s enterprises and is expected to provide sustainable impacts on the growth and competitiveness of these business units in the future.
ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA: Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018 Alwindria, Yoga; Taufik, Taufeni; Azlina, Nur
Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/he9vrb28

Abstract

This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes themechanism of transparency, participation and accountability in the management of the Sako VillageFund. Last, itanalyzes the guidance and supervision procedures for managing the Sako VillageFund.This type of research is a qualitative study and uses a comparative descriptive approach. In thisresearch, the researcher describes Transparency, Participation and Accountability of Sako Villagefinancial management which includes planning, implementation, administration, reporting,accountability, guidance and supervision of village financial management and comparativecompliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed thatin general the management of village funds in Sako Village from the planning, implementation,administration, reporting, and accountability stages can be said to be Transparent, Participatory, andAccountable. Although at each stage there are still small notes that become homework for the villagegovernment to be improved for the better. The training carried out by the Riau Provincial Governmentand Kuantan Singingi Regency can be said to be very good.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM DI DESA TAMBUSAI Nurulita, Suci; A, Al Azhar; Azlina, Nur; Humairoh, Fitri; Taufik, Taufeni
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 1 (2023): Transformasi Digital, Penguatan Kapasitas, dan Akselerasi Pemberdayaan Masyarak
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i1.1329

Abstract

Masalah pengelolaan keuangan merupakan salah satu masalah yang sering ditemui di dalam UMKM. Beberapa masalah pengelolaan keuangan umum yang sering dijumpai pada UMKM antara lain adalah masih tercampurnya keuangan pribadi pemilik dengan keuangan usaha, penentuan harga produk sering dilakukan secara sederhana dan intuitif tanpa menghitung biaya yang telah dikeluarkan secara cermat, metode pencatatan transaksi yang dilakukan masih belum baik, dan kurangnya pengetahuan mengenai pencatatan keuangan dan pengelolaan keuangan (akuntansi). Kegiatan ini ditujukan bagi pelaku UMKM di Desa Tambusai. Adanya kegiatan ini diharapkan pelaku UMKM dapat mengetahui perkembangan usaha dan dapat memanfaatkan akuntansi guna mendukung kemajuan UMKM. Metode yang digunakan dalam kegiatan pengabdian pada masyarakat adalah dengan menggunakan metode pelatihan terhadap Pelaku UMKM di Desa Tambusai - Kabupaten Kampar - Riau, tentang tata cara penyusunan laporan keuangan. Kegiatan pelatihan dimulai dengan acara pembukaan oleh Kepala Desa Tambusai, selanjutnya pemaparan materi oleh nara sumber, kemudian pembahasan kasus serta diskusi dengan peserta tentang proses penyusunan laporan keuangan UMKM. Indikator ketercapaian dapat dilihat bagaimana peserta tersebut memahami materi yang disampaikan dan diaplikasikan ke UMKM-nya masing-masing.
PREVENTING FRAUD IN LOCAL GOVERNMENT: THE MODERATING ROLE OF INTERNAL CONTROL Priyangga, Bangkit Aknico; Ratnawati, Vince; Taufik, Taufeni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.271-291

Abstract

This study aims to analyze the impact of organizational culture, individual morality, and whistleblowing systems on fraud prevention, with internal control serving as a moderating variable within the Regional Apparatus Organizations (OPD) of the Riau Provincial Government. Employing a quantitative methodology, the research gathers primary data through the administration of questionnaires. The population under consideration comprises 34 OPDs within the Riau Provincial Government, utilizing purposive sampling as the selection technique. A total of 102 respondents were chosen based on specified characteristics. Data analysis was conducted using SmartPLS version 4 software. The findings indicate that both organizational culture and the whistleblowing system exert a significant influence on fraud prevention, whereas individual morality does not demonstrate a statistically significant effect. Additionally, internal control is shown to enhance the impact of individual morality and the whistleblowing system on fraud prevention, while it does not strengthen the effect of organizational culture in this regard. These results offer practical implications for local governments aiming to fortify ethical and moral standards, as well as implement robust internal controls, thereby minimizing the risk of fraud. The implementation of these strategies is anticipated to reduce the underlying causes of fraudulent behavior in the public sector.  
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN KAMPAR M. Robbi Kurniawan; Taufeni Taufik; Yesi Herawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7523

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas laporan keuangan, aksesibilitas laporan keuangan, sistem pengendalian internal, dan sistem akuntansi pemerintah daerah terhadap pengelolaan keuangan daerah di Kabupaten Kampar. Populasi dalam penelitian ini adalah seluruh Organisasi Perangkat Daerah di Kabupaten Kampar. Penentuan sampel dilakukan menggunakan teknik purposive sampling, sehingga diperoleh 31 Organisasi Perangkat Daerah sebagai sampel penelitian. Responden berjumlah 93 orang yang terdiri atas bendahara, kepala subbagian keuangan dan aset, serta kepala subbagian umum dan kepegawaian. Data yang digunakan merupakan data primer yang dikumpulkan melalui penyebaran kuesioner. Analisis data dilakukan dengan metode Partial Least Squares (PLS) menggunakan SmartPLS 4.1.1.5. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan, sistem pengendalian internal, dan sistem akuntansi pemerintah daerah berpengaruh signifikan terhadap pengelolaan keuangan daerah, sedangkan aksesibilitas laporan keuangan tidak berpengaruh signifikan. Temuan ini menegaskan bahwa peningkatan kualitas informasi keuangan, efektivitas pengendalian internal, dan keandalan sistem akuntansi merupakan faktor penting dalam mewujudkan pengelolaan keuangan daerah.
Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi, Dan Motivasi Kerja Terhadap Sakip Dengan Komitmen Organisasi Sebagai Variabel Moderasi Di Kota Pekanbaru Wardani, M.Zahari; Taufik, Taufeni; Azlina, Nur
Akuntansi & Ekonomika Vol 16 No 1 (2026): 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.v16i1.11406

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi, Dan Motivasi Kerja Terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Sebagai Variabel Moderasi Di Kota Pekanbaru. Metode penelitian yang digunakan adalah Mix methode penelitian yang dilakukan secara Kuantitatif dan Kualitatif. Populasi dalam penelitian ini adalah OPD Instansi Pemerintah Kota Pekanbaru.Sampel dalam penelitian ini berjumlah 140 responden dengan menggunakan teknik pengumpulan sampel secara Sampel Jenuh. Analisis data dilakukan dengan menggunakan software SmartPLS4 untuk mengolah data. Hasil dari penelitian ini menunjukkan bahwa variabel Sistem Pengendalian Internal, Pemanfaatan Teknologi, Dan Motivasi Kerja berpengaruh terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah, adapun komit men organisasi berhasil memperkuat hubungan antara Sistem Pengendalian Internal Dan Motivasi Kerja berpengaruh terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah sedangkan Komitmen Organisasi tidak berhasil memperkuat hubungan antara Pemanfaatan Teknologi berpengaruh terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah.
Faktor-Faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Kabupaten Rokan Hilir Siska Vadila; Taufeni Taufik; Yesi Herawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3264

Abstract

The quality of local government financial reports reflects the accountability of public financial management. However, the quality of financial reporting in Indonesia is still not optimal, as indicated by the Local Financial Management Index (IPKD) and audit findings issued by the Supreme Audit Agency (BPK), especially in Rokan Hilir Regency. This condition shows the need to identify key factors that affect the quality of local government financial reports. This study aims to test and prove the influence of human resource competence, internal control systems, follow-up on BPK audit results, and the utilization of information technology on the quality of financial reports. This study uses a quantitative approach. The population in this study was all regional apparatus organizations (OPD) in Rokan Hilir Regency. The sampling technique used was purposive sampling, resulting in 26 OPDs as research samples with a total of 78 respondents. The type of data used was primary data obtained through the distribution of questionnaires to respondents. The collected data was then analyzed using SmartPLS software version 4.1.1.4. The results showed that human resource competence, internal control systems, follow-up on BPK audit results, and the utilization of information technology had an effect on the quality of financial reports. This study concluded that internal organizational factors and technological support played an important role in improving the quality of local government financial reports, particularly in OPDs in Rokan Hilir Regency.
The Impact of Good Governance Implementation, Competency of Village Apparatus, and Internal Control Systems on Village Fund Management with the Utilization of Information Technology as a Moderating Variable Wulan Sekar Ningsih; Taufeni Taufik; Suci Nurulita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ak6pk184

Abstract

Abstract This study aims to analyze the effect of the implementation of good governance, village apparatus competence, and internal control systems on village fund management, with the use of information technology as a moderating variable. This study is a quantitative study. The population in this study were all villages in the Rakit Kulim, Lubuk Batu Jaya, and Kuala Cenaku sub-districts totaling 38 villages. The sample used in this study was a saturated sample with a total of 152 respondents. The type of data used in this study was primary data and data collection techniques using questionnaires. The analysis method used was the Structural Equation Model using the Smart PLS program. The results of the study indicate that the implementation of good governance, village apparatus competence, and internal control systems partially affect the management of village funds. The use of technology does not moderate the implementation of good governance, village apparatus competence, on the management of village funds. The use of information technology moderates the internal control system on the management of village funds. This study has contributed to improving the management of village funds in the Rakit Kulim, Lubuk Batu Jaya and Kuala Cenaku sub-districts of Indragiri Hulu Regency
Co-Authors ', Apriyanti ', Ariyadi ', Susilatri Afi Pradhana Agus Shafrizal Agus Sri Wahyuni Aji Prasetio Al Azhar A Al Azhar A Al Azhar L Al Azhar L ' Aldi Putra, Muhammad Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amelya Adinata, Amelya Anatasya, Salsa Diva Anggie Veronisa Claura, Anggie Veronisa Annisa ' Annisa Furqani Arigusti Anriva, Della Hilia Arhdum, Zioldy Asril, Azalia Kitasha Atika Zarefar Aulia Ramadani, Putri Aunnurrafiq, Aunnurrafiq Aunurrafiq Aurora Febria Azhari Sofyan Azwir Nasir Azwir Nasir Bhima Azis Usman Daniatul Izzah Dea Priscilla Desi Sasnita Devi Safitri Devi Savitri Devi Savitri Dewi, Rafina Dian Kemala Edfan Darlis Edinov, Sally Edlin, Debby Nadya Eka Hariyani Eka Haryani Eka Haryani, Eka Eka Jas Oktavia Sari Eka Maulana, Gilang El Husna M, Siti Latifah Elsa Fibeany Liora Endang Sri Wahyuni Enni Savitri Enni Savitri Esi Wildiana faizah kamilah, faizah Fanliana Tantinaya Febri Yulisa Febri Yulisa Fera Maydia Sari Gabyvia Septiyani Gusdalimah, Gusdalimah Gusnardi Hariadi Yasni Hariadi Yasni, Hariadi Haryanti Ismalia Hasby, Hasby Heptariani.Z, Susi Heriansyah, Muhammad Iqbal Hertika Hotdianty, Hertika Hevyana Naipospos, Hevyana Hilleri, Aura Abiyyi Humairoh, Fitri Inayatus Tsaniyah Indra Praja, Damara Putri Hestia Indrawati, Novita Irham - Iznillah, M. Luthfi Janne Walandouw Julita -, Julita Julita, Julita Jun Friday Kamaliah Kamaliah Ketut Tirtayasa Khairini, Renny Larastika Medianti Latifatul Yaswat Liana Siregar Lidia Hasnani Liza Fiona Liza Fiona Lutviana, Ika M. Robbi Kurniawan Maisyaroh, Titin Manuppan Bangun Tua, Manuppan Bangun Maulana, Gilang Eka Maulina Agustiningsih Mela, Nanda Fito Melinda Rosita Mudinillah, Adam Mudrika Alamsyah Hasan Muhammad Luthfi iznillah Muhammad Ridho S Muhammad Rivai Muslim, Ego Muslimah Winda Nana Santika Nasrizal Nasrizal Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Noni Oktafiana Noprial Valenra Maksyur Norfaliza - Nova Evania Novaliana Rahmi Novira Fazri Nanda Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nur Azlina Nur Azlina Nur D, Emrinaldi Nurhasanatang, Siti Nursela Nursela Nursela, Nursela Nurul Badriyah Nurulita, Suci Odiatma Fajar Oi Sanjaya Oktavia, Tiara Pratiwi Gita Ayunda Prihastuti, Asepma Hygi Priyangga, Bangkit Aknico Purba, Eva Tesanika Br Putra, Atiton Martwo Putri, Adria Pratama R. Albeta, Febrina Raharjo, Niko Dwi Rahmiati Idrus Ramadhan, Gian Riovi Rasuli Rasuli Restu Agusti Rezky Safitri Rheny Afriana Hanif Ria Eka Yuliana Ria Herlina Riovi Ramadhan, Gian Riry Isramiwarti Riski Hamdani Pulungan, Riski Hamdani Riza Pramita Anugerah, Riza Pramita Rofika ' Rofika - Rofika -, Rofika Romadaniati Romadaniati Rusli Rusli Rusli Rusli Safrizal Safrizal Sandie Davitra Alfitriady Sandy Widayati, Sandy Sari, Nanda Rakhmata Sarmolina, Tiki Sasmita Atika Sari Harahap Septia Yolanda Silalahi , Sem Paulus Silvya Sischa Yulia Putri Simamora, Audri Ruth Nathalia Siska Vadila Siti Sarah Sri Rahmi Utami Suci Nurulita Sufiani Sufiani Suharyati Suharyati Susilatri Susilatri Susilatri Syifa, Sefita Nahdia Tengku Dea Monica Tesi Pratiwi Topan Surya Perdana Tuminah Sinaga Tyas Pramesti Vera Oktari Vince Rahmawati Vince Ratnawati Vini Destriyani Volta Diyanto Wardani, M.Zahari Widya Arisza Septyaningtyas Widya Pangestika Winda Hartati Winda Muslimah Windi Wulandari Windi Wulandari Wulan Sekar Ningsih Yesi Herawati Yesi Herawati Yesi Mutia Basri Yesi Mutia Basri Yesi Mutia Basri Yesi Ramadhani Yoga Alwindria Yuneita Anisma Yuneita Anisma Yuni Lestari Yunieta Anisma Yusralaini Yusralaini Yusralaini Zaufi, Muhammad Yafiz