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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Buletin Pembangunan Berkelanjutan ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Journal of Islamic Finance and Accounting Research Accounting Analysis Journal
Siska
Departement Of Accounting, Faculty Of Economics And Business, Universitas Islam Riau, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT NAGARI KECAMATAN LINTAU BUO SUMATERA BARAT Ollavia Edri; Yusrawati; Siska
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10281

Abstract

This study aims to determine the effect of accountability for village fund financial management and community empowerment on the welfare of the Nagari community, Lintau Buo District. This research is a descriptive study with a quantitative approach, using multiple linear regression analysis using SPSS version 16. The population in this study were all Nagari Devices and Community Leaders in Lintau Buo District and sampling using purposive sampling technique with 44 respondents. The results of the test are that the accountability of village fund financial management has a positive and significant effect on the welfare of the Nagari community and community empowerment positively and significantly on the welfare of the Nagari community.
Keuangan Syariah (Rancangan Sistematis dan Berkelanjutan bagi Pelaku UMKM) Siska Siska; Rona Naula Oktaviani; Rosyetti Rosyetti
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 1 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i1.1239

Abstract

Pelatihan ini bertujuan Tujuan untuk meningkatkan literasi keuangan syariah masyarakat desa, terutama para pengelola BUMDes "Karya Bakti Bersama", sehingga dapat meningkatkan kesejahteraan ekonomi masyarakat melalui pengelolaan keuangan yang lebih baik dan sesuai syariah. Kegiatan ini dihadiri oleh 15 peserta dari struktural organisasi BUMDes. Materi pengabdian bertema "Literasi Keuangan Syariah: Rancangan Sistematis dan Berkelanjutan bagi BUMDes Karya Bakti Bersama" disampaikan menggunakan presentasi PowerPoint. Pemaparan ini menjelaskan konsep akuntansi syariah secara rinci disertai contoh aplikatif. Diskusi interaktif berhasil meningkatkan pemahaman peserta yang semula kurang mengerti tentang implementasi akuntansi syariah. Antusiasme peserta tercermin dari banyaknya pertanyaan dan respon selama kegiatan. Berdasarkan hasil pengabdian, ditemukan bahwa literasi keuangan syariah di BUMDes masih perlu ditingkatkan. Ke depan, diharapkan anggota BUMDes dapat lebih memahami dan mengimplementasikan prinsip-prinsip keuangan syariah dalam pengelolaan keuangan mereka. Hal ini bertujuan membangun landasan yang kuat untuk pengembangan keuangan syariah di masa mendatang.
WOMEN AND CORPORATE TRANSPARENCY: CHALLENGES IN ANTI-BRIBERY AND CORRUPTION POLICIES Siska; Susanti, Efi; Yesitasari; Putri Juleta, Tiara Amanda
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.709

Abstract

This research aims to evaluate the effect of an independent board of commissioners on the disclosure of bribery and corruption policies and to test whether gender diversity moderates these relationships in the short and long term. This research addresses the empirical gap in Indonesia concerning the role of gender diversity in increasing transparency. The method used is the Panel Vector Error Correction Model (PVECM) on 42 public companies in Indonesia during the 2021–2023 period, with data obtained from Refinitiv Eikon DataStream. The findings indicate that the presence of an independent board of commissioners is significant in the long-term disclosure of bribery and corruption policies, but gender diversity cannot moderate these relationships. Research highlights the importance of empowering women on boards to meaningfully improve supervisory functions.
Determinants of Sukuk Ratings in Indonesia: The Role of Financial Performance as a Moderator Siska; Antoni R, Stevanus; Zulhelmy
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.23116

Abstract

Purpose: The study examines the long-term influence of sukuk age, institutional ownership, and managerial ownership on sukuk ratings with financial performance as a moderating variable in sukuk issuing companies in Indonesia. Method: The population comprises 30 sukuk issuers during 2021-2023, from which 18 companies met the criteria using purposive sampling. Data analysis used the PVMAR and PVMECM techniques. Findings: The findings reveal that institutional ownership, managerial ownership, and financial performance have a long-term effect on sukuk ratings, while sukuk age does not. Moreover, financial performance strengthens the long-term effects of sukuk age, institutional ownership, and managerial ownership on sukuk ratings. Novelty: The study offers a new perspective on the interaction between sukuk rating determinants and financial performance in Indonesia, which provides essential implications for sukuk issuing companies in Indonesia to improve their financial performance. It shows the importance of good corporate governance and support from institutional shareholders as long-term stability factors that positively affect Sukuk ratings.
Co-Authors Antoni. R, Stevanus Awliya Afwa Desi Ratna Sari Fini Rizki Nanda Halimahtussakdiah Halimahtussakdiah Haugesti Diana Indri Adinda Irena Hastuti Ismayanti Ananda Putri M. Irfan Rosyadi Nida Amaliae Nina Nursida Oktaviani, Rona Naula Ollavia Edri Putri Juleta, Tiara Amanda Raja Ade Fitrasari Mochtar Rosyetti Rosyetti Samsu Rizal Putratama Sannia Rifka Harahap Siti Azzahra Susanti, Efi Yesitasari Yolanda Pratami Yusrawati Zulhelmy