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RIA FEBRINA
Universitas Islam Indragiri
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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HILIR SURYANI SURYANI; RIA FEBRINA; SABILA SALMI
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 1 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i1.2072

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern akuntansi terhadap nilai informasi pelaporan keuangan Pemerintah Daerah Kabupaten Indragiri Hilir. Populasi dalam penelitian ini adalah Kepala Sub Bagian Keuangan dan Bendahara Pemerintah Daerah Kab. Indragiri Hilir. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 56 responden. Teknik analisa data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel kapasitas sumber daya berpengaruh secara parsial terhadap nilai informasi pelaporan keuangan Pemerintah Daerah Kabupaten Indragiri Hilir. Sedangkan pemanfaatan teknologi informasi tidak berpengaruh secara parsial terhadap nilai informasi pelaporan keuangan, dan pengendalian intern akuntansi secara parsial mempengaruhi nilai informasi pelaporan keuangan. Kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern akuntansi secara simultan berpengaruh terhadap nilai informasi pelaporan keuangan Pemerintah Daerah Kabupaten Indragiri Hilir.
PENYULUHAN AKUNTANSI PRAKTIS BAGI PELAKU UMKM DI KELURAHAN TEMBILAHAN HILIR KECAMATAN TEMBILAHAN Novriani Susanti; Ria Febrina; Rosliana Rosliana
KARYA ABDI Vol 3 No 1 (2022): Article
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/karyaabdi.v3i1.2076

Abstract

Tembilahan Hilir Village is one of the villages located in Batang Tuaka District, Indragiri Hilir Regency, Riau Province. In Tembilahan Hilir Village, there are various small and medium business fields. Unfortunately, not all UMKM actors understand accounting records in accordance with the applicable accounting system. Based on the results of observations, it is known that one of the factors behind the absence of accounting records is the educational background of UMKM actors. To assist UMKM actors in carrying out practical bookkeeping, counseling was carried out to UMKM actors in making practical accounting records. The purpose of this counseling is so that UMKM actors can apply practical accounting in their business. The method used is in the form of counseling to UMKM actors in Tembilahan Hilir Village. Based on the evaluation of the results of the counseling, most UMKM actors have understood bookkeeping using a practical accounting system.
PENGARUH FRAUD DIAMOND DAN DAYA SAING TERHADAP KECURANGAN AKADEMIK MAHASISWA AKUNTANSI RIA FEBRINA; MAPARDI MAPARDI; SARI SARI
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2262

Abstract

This study aims to find out and test empirically whether diamond fraud and competitiveness affects academic fraud of accounting students. In this study, the questionnaires distributed amounted to 100 questionnaires, the results of this study obtained pressure variables did not have a partial effect on academic cheating,opportunity variables have a partial effect on academic cheating, rationalization variables have no partial effect on academic cheating, ability variables have no partial effect on academic cheating. Competitiveness variables have no partial effect on academic cheating. Simultaneously variables of pressure, opportunity, rationalization, ability, and competitiveness have a simultaneous effect on academic cheating. Based on the results of the coefficient of determination (adjusted r square) test obtained a value of 0.447 or 44.7% affecting academic cheating, the remaining 55.3% was influenced by other variables that were not equalized in this research variable or influenced by other variables that were not studied.
THE EFFECT OF SOLVENCY, COMPANY SIZE AND ACTIVITY ON PROFIT GROWTH IN MINING COMPANIES THAT ARE LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2017-2021 PERIOD RIA FEBRINA
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 1 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i1.9

Abstract

This study aims to determine and obtain empirical evidence of the effect of solvency, company size and activity on profit growth in mining companies listed on the Indonesia Stock Exchange for the period 2017-2021. This research method uses a quantitative approach. The data collection technique is a questionnaire. The sample in this study used purposive sampling, namely 60 samples. The results of this study indicate that partially the solvency variable has no effect on earnings growth. The company size variable has no effect on earnings growth. Activity variables have no effect on earnings growth. Simultaneously solvency, company size and activity have no effect on earnings growth
ANALISIS PENERAPAN AKUNTANSI KEUANGAN DESA PADA PEMERINTAHAN DESA TEKULAI HULU KECAMATAN TANAH MERAH HAPSAH ABBAS; NOVRIANI SUSANTI; RIA FEBRINA; BADEWIN BADEWIN
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.5056

Abstract

This research was conducted at the Tekulai Hulu Village Office with the aim of analyzing and evaluating the level of conformity of the implementation of village financial accounting with Generally Accepted Accounting Principles (GAAP) and applicable government accounting provisions. Primary data were obtained through interviews with village officials, while secondary data were sourced from official documents such as the General Cash Book, Village Bank Book, APBDes reports, inventory lists, and other supporting documents. Data collection techniques were carried out through interviews and documentation. Data processing used a descriptive approach by grouping and presenting data based on relevant accounting theory. The research findings indicate that accounting practices in Tekulai Hulu Village do not fully comply with GAAP. Problems found include the implementation of a single-entry recording system, the use of a pure cash basis, incomplete preparation of general ledgers and trial balances, and the presentation of village wealth reports that do not comply with regulations. The use of Siskeudes in village financial management also does not reflect the comprehensive application of public sector accounting standards
PENGELOLAAN KEUANGAN BUMDES DESA TEKULAI HULU KECAMATAN TANAH MERAH ASMARITA ASMARITA; ROSLIANA ROSLIANA; NOVRIANI SUSANTI; RIA FEBRINA
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/ksxj4v81

Abstract

Financial management of Village-Owned Enterprises (BUMDes) plays a crucial role in ensuring business sustainability and enhancing community welfare at the village level. Sound financial management is required to uphold the principles of transparency, accountability, effectiveness, and efficiency so that BUMDes can operate optimally. However, in practice, various challenges remain, including limited human resource capacity, simple financial recording systems, and the incomplete implementation of applicable accounting standards. This study aims to describe and analyze the financial management practices of BUMDes in Tekulai Hulu Village, Tanah Merah District. A qualitative descriptive approach was employed in this research. Data were collected through in-depth interviews, direct observation, and documentation involving BUMDes administrators and village government officials. Data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that financial management at BUMDes Tekulai Hulu has been implemented through the stages of planning, implementation, recording, and financial reporting. Nevertheless, these practices have not fully met the principles of transparency and accountability and are not yet fully aligned with prevailing accounting standards. The main obstacles identified include limited accounting knowledge among administrators, inadequate financial administration, and weak internal control mechanisms. This study is expected to serve as an evaluative reference and provide practical recommendations for BUMDes management and village governments in improving sustainable financial management practices.
Co-Authors ASMARITA ASMARITA Badewin HAPSAH ABBAS MAPARDI MAPARDI Novriani Susanti NOVRIANI SUSANTI Rosliana Rosliana SABILA SALMI SARI SARI Suryani suryani