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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Accounting Science Scientific Journal of Reflection : Economic, Accounting, Management and Business JAZ: Jurnal Akuntansi Unihaz Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Klabat Accounting Review Journal of Management, Economic, and Accounting Sharia Economic and Management Business Journal (SEMBJ) VISA: Journal of Vision and Ideas As-Syirkah: Islamic Economic & Financial Journal
Pedi Riswandi, Pedi
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Effect of Inventory Intensity, Capital Intensity and Company Size on Tax Aggressiveness in Chemical Companies Listed on the IDX 2018-2022 Firman, Aini Salsabila; Riswandi, Pedi; Seventeen , Winny Lian; Foluke Nike Bolu-Steve
Sharia Economic and Management Business Journal (SEMBJ) Vol. 5 No. 3 (2024): October
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v5i3.1296

Abstract

This final project research about the impact of the supply intensity, capital intensity and size of the company on the tax aggressiveness of the chemical company registered with the Indonesian stock exchange in 2018-2022. In this research, researchers use an independent variable that are: Supply intensity, capital intensity and company size. Whereas the dependent variables is: tax aggressiveness. The method of data analysis used in this research is the T test using the SPSS program. Where the results of this research show the intensity of supply and the intensity of capital have a significant impact on tax aggressiveness. While size of the company doesn't have impact of tax aggressiveness.
Pengaruh Efisiensi Rasio, Ukuran Perusahaan dan Rasio Pasar terhadap Audit Report Lag pada Perusahaan Tambang yang Terdaftar di BEI Tahun 2020-2024 Yanto, Farhan Dzaki Dwiki; Riswandi, Pedi; Seventeen, Winny Lian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1189

Abstract

Audit report lag, the time gap between the fiscal year-end and the release of an audited financial report, serves as a key measure of financial reporting timeliness. In the mining sector, where operational and regulatory complexities are high, delayed audit reporting can undermine transparency and investor trust. This study aims to analyze the influence of efficiency ratio, firm size, and market ratio on audit report lag among mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a quantitative associative method, the study collects secondary data from annual reports of nine purposively selected mining firms. The analysis employs multiple linear regression along with classical assumption tests, including normality, multicollinearity, and heteroskedasticity. Findings show that none of the independent variabels efficiency ratio, firm size, or market ratio has a statistically significant impact on audit report lag, either partially or simultaneously. This result indicates that financial ratio-based metrics may not adequately explain audit delays in this sector. The research underscores the potential role of non-financial factors such as auditor workload, geographic dispersion, or internal controls in influencing audit timeliness. Future studies are encouraged to explore these additional variables to provide more holistic insights into audit report lag determinants.
Penerapan Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada PT.AJINOMOTO Cabang Bengkulu Tahun 2022-2024 Herdyasnyah, Herdyasnyah; Riswandi, Pedi; Arnova, Iwin
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1194

Abstract

This study investigates the impact of implementing an Accounting Information System (AIS) on employee performance at PT. Ajinomoto Bengkulu Branch during the period 2022–2024. The research focuses on two core systems: Handi HTS and the Ajinomoto Web Portal, both of which support data processing, reporting, and performance monitoring. The main issue addressed is the suboptimal use of AIS due to limited hardware, network constraints, and varying user competencies. This qualitative descriptive study involved in-depth interviews with 15 informants from various organizational levels, including managers, supervisors, and chief salespersons. Data were collected through interviews, direct observation, and focus group discussions, then analyzed using thematic data reduction and interpretation techniques. Findings reveal that the application of AIS through Handi HTS and the Web Portal has significantly enhanced employee performance across five key dimensions: time efficiency, work quality, productivity, job satisfaction, and competency. Both systems were assessed to provide accurate, real-time, and user-friendly information that supports flexible work arrangements and faster decision-making. In addition, integrated features such as automatic reporting, performance dashboards, and data synchronization between departments contributed to greater operational efficiency and transparency. In conclusion, the implementation of a well-integrated AIS has played a crucial role in improving employee effectiveness, supporting strategic decisions, and promoting a more professional work environment at PT. Ajinomoto Bengkulu. The study highlights the importance of aligning technology with user capabilities to optimize organizational outcomes.
The Influence Of Financial Distress, Due Professional Care And Locus Of Control On Audit Quality In Accounting Firms In Bengkulu City In 2019-2022 Riswandi, Pedi; Arnova , Iwin; Masdewa , Pheti
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.497

Abstract

In the accounting business in Bengkulu City, the aim of this research is to determine what aspects influence audit quality, specifically looking at financial difficulties, professional care required, and locus of control. This study uses a quantitative research strategy based on questionnaires to collect primary data. All auditors employed by Bengkulu public accounting firms form the research population. A total of three KAPs from the city of Bengkulu will be registered in the Public Accounting Information System (SIKAP) in 2023. In this study, financial difficulties, locus of control, and appropriate professional care are the dependent variables. Fifteen auditors composed the sample for this study. According to the Findings, the following variables do not influence Following are some recommendations drawn from the research findings: audit quality: Financial Distress (p>0.05), Required Professional Care (p<0.026), and Locus of Control (p >0.277). This study found that audit quality was influenced simultaneously by Financial Distress, Due Professional Care, and Locus of Control, with a total effect size of 0.034<0.05.
Peran gender pada pengaruh kompetensi dan independensi terhadap kualitas audit di BPKP Perwakilan Bengkulu Riswandi, Pedi; Yuniarti, Rina; Junaidi, Ahmad
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.1190

Abstract

Inspektorat sebagai auditor intern pemerintah berperan penting sebagai fungsi pemantauan dalam mewujudkan pemerintahan yang bebas dari korupsi, kolusi, dan nepotisme. Kualitas audit menjadi dasar penilaian dalam pengawasan yang telah dilakukan oleh aparat pemeriksa.Tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi dan independensi terhadap kualitas audit dimoderasi gender. Kualitas audit adalah kemampuan mendeteksi dan melaporkan kesalahan material dalam laporan keuangan. Populasi dalam penelitian ini adalah auditor BPKP perwakilan Bengkulu berjumlah 82 orang. Sampel penelitian ini berjumlah 55 orang. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Pengujian variabel penelitian menggunakan metode Partial Least Square dengan menggunakan program WarpPLS 7.0. Hasil penelitian menunjukkan bahwa kompetensi dan independensi berpengaruh positif signfikan terhadap kualitas audit, semakin tinggi kompetensi dan independensi makan akan semakin baik kualitas audit yang dihasilkan lebih berkualitas dan dipercaya dan gender tidak memoderasi pengaruh kompetensi dan indepedensi terhadap kualitas audit. Hal ini menunjukkan keberadaan gender belum mampu memperkuat pengaruh kompetensi dan independensi terhadap kualitas audit.
Strategic management accounting: teknologi informasi dan kinerja perguruan tinggi Yuniarti, Rina; Junaidi, Ahmad; Riswandi, Pedi; Bahrun, Khairul
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.1204

Abstract

Perguruan tinggi berperan dalam menciptakan sumber daya manusia yang handal dan mampu bersaing skala nasional maupun internasional. Sumber daya manusia yang menunjang kemajuan suatu bangsa dibidang ekonomi, sosial dan budaya, sehingga perguruan tinggi sangat berkonstribusi terciptanya sumber daya manusia handal dan berdaya saing regional dan global. Tujuan penelitian ini adalah menguji pengaruh teknologi informasi terhadap kinerja perguruan tinggi dimediasi strategic management accounting. Variabel dependen dalam penelitian ini adalah kinerja perguruan tinggi, variabel mediasi adalah strategic management accounting dan variabel independen adalah teknologi informasi. Jenis data dalam penelitian ini adalah data primer berupa kuesioner yang dibagikan secara online. Populasi dalam penelitian berjumlah 84 dan Sampel penelitian berjumlah 60 responden dengan teknik pengambilan sampel menggunakan sampel jenuh. Teknik analisis data menggunakan SEM PLS diolah dengan WarpPLS 7.0. Hasil penelitian menunjukkan bahwa teknologi informasi berpengaruh positif signifikan terhadap kinerja perguruan tinggi, teknologi informasi berpengaruh positif signifikan terhadap strategic management accounting dan strategic management accounting memediasi penuh pengaruh teknologi informasi terhadap kinerja perguruan tinggi.
Application of Information Technology in Human Resource Adit to Employee Performance in CV Prima Rasa Selarasa Handayani, Nur Syfa Awaliyah; Yulianasari, Nina; Riswandi, Pedi
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/3khqeb51

Abstract

The purpose of this research is to analyze how the Application of Information Technology in Human Resources Audits on Employee Performance at CV. Prima Rasa Harmony. The results of this research show that in improving employee performance at CV Prima Rasa Selaras, the use of the Moka and Accurate Lite applications really helps the work, making it easier to process transactions carried out at each outlet without having to do it manually and taking a long time and in the process of using the Moka good application and Accurate Lite, there are still several weaknesses in the application, for example, not being able to refund, not being able to cancel orders and often experiencing response delays which result in the transaction process being slightly disrupted.    
Pengaruh Kinerja Keuangan terhadap Kebijakan Dividen: Studi pada Perusahaan Manufaktur Sektor Barang dan Konsumsi Jaya, Asep Sutra; Arnova, Iwin; Riswandi, Pedi
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.3811

Abstract

This research aims to determine the impact of financial performance comprising of ROE, CR, and DER on dividend policy measured by DPR. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022 in the Goods and Consumption sector. The sample for this study consisted of 20 companies categorized as manufacturing companies in the Goods and Consumption sector for the period 2018-2022, and companies that were required to issue financial reports containing the values of variables to be examined, namely DPR, ROE, CR, and DER over five consecutive years. The data collection method for this research used secondary sources. Data obtained from the Indonesia Stock Exchange was tested through classical assumption tests including normality test, Autocorrelation Test, Multicollinearity Test, and Heteroskedasticity Test. To answer the hypotheses, multiple linear regression tests were used, hypothesis tests consisting of F-test and t-test, and determination test (R2). The research results indicate that the independent variables, comprising ROE, CR, and DER, have an influence on the dependent variable, which is DPR. The F-test results show that simultaneously, the variables ROE, CR, and DER have a significant impact on DPR. Through the t-test, it was found that the ROE variable has a positive and significant impact on DPR, the CR variable has a positive and significant impact on DPR, and the DER variable has a negative and significant impact on DPR for manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022 in the Goods and Consumption sector.
Co-Authors Ahmad Junaidi aprilia, sely Arianto, Tezar Arnova , Iwin Bahrun, Khairul Firman, Aini Salsabila Foluke Nike Bolu-Steve Handayani, Nur Syfa Awaliyah Herdyasnyah, Herdyasnyah Idham Lakoni Iwin Arnova Jaya, Asep Sutra Masdewa , Pheti Rina Yuniarti, Rina Seventeen , Winny Lian Seventeen, Winny Lian Sumarlan, Ahmad Tia Fitri Sarioyonsi Yanto, Farhan Dzaki Dwiki Yulianasari, Nina