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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) Jurnal Akuntansi dan Bisnis Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Riset Terapan Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Review of Accounting and Business Journal of Business Inflation Management and Accounting
Desmiyawati Desmiyawati, Desmiyawati
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Agriculture, Biological Sciences & Forestry Humanities 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 Mathematics Social Sciences Other

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PENGARUH PERTUMBUHAN EKONOMI, BELANJA MODAL DAN UKURAN PEMERINTAH TERHADAP PENGENDALIAN INTERN (STUDI EMPIRIS PADA KABUPATEN DAN KOTA PROVINSI RIAU TAHUN 2014-2019) Devi, Dini Rahma; Desmiyawati, Desmiyawati; Vera, Oktari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to determine the effect of economic growth, capital expenditure and size of local government of internal control. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 66 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis the statistical product and service solution (SPSS) version 20.0 for windows data processing software program. The results of this study indicate that economic growth and size of local government have a significant effect of internal control. Meanwhile, capital expenditure have no effect of internal control.Keyword : Internal Control, Economic Growth, Capital Expenditure and Size of Local Government
The Effect Of Human Resources Capacity, Use Of Information Technology, and Internal Control Systems on Reliability and Timeliness of Financial Statements Submission (Empirical Evidence from Pekanbaru City Regional Organization) Murni, Fina; Indrawati, Novita; Desmiyawati, Desmiyawati
International Journal of Economic, Business & Applications Vol. 5 No. 1 (2020): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.47

Abstract

This study aims to examine the effect of human resource capacity, utilization of information and technology, and internal control on reliability and timeliness of financial reporting. Using a sample of 129 respondents from organization of Regional Device in Pekanbaru Region. The hypotheses testing with multiple analysis regression and the statistical program that used is SPSS 25. Our findings show that human resource, utilization of information and technology, and internal control system are positive significantly the reliability and timeliness of financial reporting.
SOSIALISASI LITERASI KEUANGAN DALAM MENDUKUNG PENGELOLAAN FINANSIAL UMKM DAN PENGELOLAAN KEUANGAN RUMAH TANGGA PADA KABUPATEN SIAK Desmiyawati, Desmiyawati; Khoiriyah, Mayla; Ramaiyanti, Sinta; Humairoh, Fitri
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 3 (2024): Penguatan Literasi Keuangan, Inovasi UMKM, dan Transformasi Pembelajaran pada E
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i3.1947

Abstract

This community service activity aims to enhance financial literacy among MSMEs (Micro, Small, and Medium Enterprises) actors in Siak Regency, focusing on MSMEs financial management and household financial management. The activity involved socialization and training sessions that included theoretical explanations, practical examples, and interactive discussions on financial literacy, funding, lending, and the application of financial technology (fintech). The team, comprising lecturers and students from the Faculty of Economics and Business at Universitas Riau, employed lecture and discussion methods to deliver the material, followed by participant evaluations to assess their understanding before and after the sessions. Results indicate significant improvement in participants’ knowledge of financial literacy and financial reporting based on SAK EMKM standards. This initiative is expected to assist MSMEs in better financial management, expanding credit access, and supporting sustainable business growth.
PENGARUH INOVASI DAN PERENCANAAN STRATEGI TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (Studi Empiris Pada UMKM di Kabupaten Rokan Hulu) Ulfah, Azizah; Desmiyawati, Desmiyawati
Review of Accounting and Business Vol. 1 No. 1: Review of Accounting and Business: Vol 1 No 1, December 2020
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.503 KB) | DOI: 10.52250/reas.v1i1.337

Abstract

Penelitian ini bertujuan untuk menguji pengaruh inovasi dan perencanaan strategi terhadap kinerja usaha mikro kecil dan menengah (UMKM). Populasi dalam penelitian ini adalah seluruh UMKM yang berada di Kabupaten Rokan Hulu terdaftar di Dinas Koperasi dan UMKM yang berjumlah 27.074 UMKM. Sampel yang digunakan yaitu berjumlah 100 UMKM yang dihitung menggunakan rumus Slovin, Sedangkan Kriteria sampel yang di ambil dalam penelitian ini adalah menggunakan Purposive Sampling. Penelitian ini menggunakan data primer, pengumpulan data dengan mengirimkan kuesioner kepada responden. Metode analisis yang di gunakan dalam penelitian ini adalah analisis regresi linier berganda. Alat analisis yang digunakan adalah SPSS versi 25.0. Hasil Penelitian ini menunjukan bahwa Inovasi berpengaruh terhadap Kinerja UMKM, Perencanaan Strategi berpengaruh terhadap kinerja UMKM.
PENDAMPINGAN PEMBUATAN DAN PERHITUNGAN SEDERHANA NILAI PRODUK PAKAN WAFER PADA KELOMPOK TERNAK SAPI TRADISIONAL DI KEPULAUAN MERANTI Azlina, Nur; Noviasari, Henni; Hellyward, James; Erwan, Edi; Desmiyawati, Desmiyawati; Iznillah, Muhammad Luthfi; Amri, Taqiyuddin; Yananta Sari, Debyta; Azahra, Mutiara
Jurnal Abdi Insani Vol 12 No 5 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i5.2295

Abstract

Gogok Darussalam Village, located in Tebing Tinggi Barat District, Kepulauan Meranti Regency, possesses significant potential in sago crop production. The high volume of production results in an abundance of sago pulp waste, which can be utilized as raw material for the production of wafer-based cattle feed. This community service activity aimed to evaluate the formulation of wafer feed and assess the product's value in improving cattle weight gain. The program employed a Community-Based Research (CBR) approach, which actively involves the local community in every stage of the activity, thereby contributing to positive social change. The results of the activity indicated that this research-based approach successfully generated 80 to 90 percent feedback from the community. Despite the generally low level of education among participants, they demonstrated a good understanding of the material presented by the facilitators. The training began with a presentation on the process of producing wafer feed from sago pulp, followed by a simulation of business cost calculations for traditional cattle farming using a combination of wafer feed and natural grass. The findings also revealed that feed costs using wafer products were more economical, efficient, and generated higher profits compared to natural grass feed. In conclusion, wafer feed is feasible for application in both traditional and conventional cattle farming and holds strong potential for improving the welfare of livestock farmers.
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.
Green Accounting, Good Corporate Governance dan Nilai Perusahaan: Sustainability Report sebagai Variabel Intervening Desmiyawati, Desmiyawati; Rofika, Rofika; Humairoh, Fitri; Azlina, Nur; Ramaiyanti, Sinta
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.v15i1.9111

Abstract

This study aims to test the effect of green accounting and good corporate governance on company value mediated by sustainability reports. The method used in this research is a quantitative methods with secondary data. The population in this study were companies listed on the IDX Energy Sector totaling 81 companies. The sample determination used the purposive sampling method, resulting in 43 company samples determined with a total of 3 years of observation so that the total data was 129. The testing method used was PLS analysis. The results of the study showed that green accounting and good corporate governance (GCG) had a significant effect on company value and sustainability reports in energy sector companies. GCG showed a significant effect on company value and sustainability reports. However, sustainability reports do not mediate the effect of green accounting and GCG on company value.
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN Fangbethia, Bella; Desmiyawati, Desmiyawati; Supriono, Supriono
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.160

Abstract

This study aims to examine the impact of good corporate governance, environmental performance, and enterprise risk management on firm value. Corporate governance is proxied by institutional ownership and the board of independent commissioners. The control variables include firm size and leverage. The population in this study includes all basic material companies listed on the IDX for the period 2021-2023. The sample was selected using purposive sampling method, a total of 30 companies. The data used in this study are secondary data obtained through annual reports of basic material companies for the period 2021-2023. The hypotheses are tested using linear regression, with the SPSS as the analysis tool. The research findings indicate that institutional ownership has a significant effect on firm value, while the board of independent commissioners has no effect. Similarly, environmental performance shows no significant impact on firm value, whereas enterprise risk management demonstrates a significant effect. The results of this study are expected to serve as a valuable consideration for companies in evaluating, improving, and enhancing their value.
Pengaruh Financial Distress, Audit Tenure, Opini Audit, dan Audit Delay Terhadap Auditor Switching (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Guti, Fasya Nabilah; Desmiyawati, Desmiyawati; A, Al Azhar
Journal of Business Inflation Management and Accounting Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i2.6467

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh financial distress, audit tenure, Opini Audit, dan Audit Delay terhadap Auditor Switching pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Auditor Switching merupakan tindakan pergantian auditor yang dilakukan oleh perusahaan, baik secara sukarela maupun karena kewajiban regulasi. Fenomena ini menjadi perhatian karena dapat mempengaruhi persepsi independensi dan kualitas audit. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi logistik. Sampel penelitian terdiri dari 24 perusahaan energii yang mempengaruhi kriteria tertentu, dengan total observasi selama empat tahun sebanyak 96 data. Hasil penelitian menunjukkan bahwa variabel audit tenure berpengaruh signifikan terhadap auditor switching, sedangkan financial distress, opini audit, dan audit delay tidak memiliki pengaruh yang signifikan. Temuan ini memberikan implikasi bahwa durasi hubungan antara auditor dan klien berperan penting dalam keputusan perusahaan untuk melakukan pergantian auditor.
ANALISIS FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA PADA KABUPATEN KUANTAN SINGINGI : ANALYSIS OF FACTORS IMPACTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KUANTAN SINGINGI DISTRICT Bahrul, Bahrul; Desmiyawati, Desmiyawati; Nurulita, Suci
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.486-497

Abstract

This study aims to analyze the factors that have an impact on village fund management accountability, which consists of internal control systems, financial report accessibility, community participation, and information technology utilization on village fund management accountability in Kuantan Singingi district. This study is aquantitative research. The population in this study is a village in Kuantan Singingi Regency, Riau Province. The sample in this research is a developing village in Kuantan Singingi, Riau Province and uses purposive sampling method. The type of data used in this research is primary data. Data collection techniques using a questionnaire. The analytical method used is Multiple Regression Analysis. The statistical findings of this study reveal that the factors of Internal Control System, Community Participation, and Information Technology Utilization impact the Accountability of Village Fund Management but not the Accessibility of Financial Reports. As a consequence, it is intended that this research will contribute to the growth of accounting literature, and that the findings would be useful to the Village Government in managing its strategic actions.
Co-Authors Al Azhar A Al Azhar A Amri, Taqiyuddin Arif Gunabar Fatahillah Armel, Raja Jaka Perdana Arnila, Tia Azahra, Mutiara Azwir Nasir Azwir, Nasir Bahrul, Bahrul Devi, Dini Rahma Edi Erwan Fangbethia, Bella Fina Murni Fitri Humairoh Fitri Humairoh Guti, Fasya Nabilah H. Amir Hasan Hari Ardiansyah Hariadi Hariadi Hariadi Hariadi Hasanah, Wirdatul Henni Noviasari Humairoh, Fitri Indrawati, Novita Intan, Chyntia Margareth Izzara, Aidura James Hellyward Jerry Hans Sumolang, Jerry Hans Julita Julita Julita Julita Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Lara, Rahmi Luthfi iznillah, Muhammad Luthfi, Muhammad Mayla Khoiriyah Melinda Putri Mudrika Alamsyah Hasan Mukhlisin Mukhlisin Murni, Fina Nabila, Kania Novita Indrawati Nur Azlina nur azlina Nur Azlina Nur Azlina Nurulita, Suci Ramaiyanti, Sinta Riduan Febri Sianipar, Riduan Febri Riska Natariasari Rita Anugerah Rofika Rofika, Rofika Rozi Fetriwahyuni, Rozi Rusnadia Wafa Safrizal Safrizal Samsir Samsir Sera, Pinta Nopetri Sinta Ramaiyanti Suci Nurulita Supriono Supriono Susilatri Susilatri Taqiyuddin Amri Ulfah, Azizah Vera, Oktari Yananta Sari, Debyta Yesi Mutia Basri Yesi Mutia Basri