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All Journal Journal of Mathematical and Fundamental Sciences Jurnal Pengabdian Dharma Laksana JEMMA | Journal of Economic, Management and Accounting Jurnal Manajemen dan Bisnis Jayakarta Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Universitas Bung Hatta Jurnal Akuntansi dan Keuangan Jurnal Pengabdian UNDIKMA Economics and Digital Business Review UPI YPTK Journal of Business and Economics Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ipteks Terapan : research of applied science and education Journal of Business and Economics (JBE) UPI YPTK Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Journal of Innovation Research and Knowledge Journal of Applied Management and Business Administration Manajemen Kreatif Jurnal Jurnal Informatika Ekonomi Bisnis Gudang Jurnal Multidisiplin Ilmu Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan JAT (Journal of Accounting and Tax) JEBD Jurnal Bisinis Digital Jubiko : Jurnal Perilaku Bisnis Kontemporer Menulis: Jurnal Penelitian Nusantara Jurnal Simki Economic
Dodi Suryadi
Putra Indonesia University YPTK Padang
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The Influence of Internal Control and Characteristics of Management Accounting Information Systems on Managerial Performance: Environmental Uncertainty as Moderating Variable Zahra, Siti; Petra, Berta Agus; Suryadi, Dodi
UPI YPTK Journal of Business and Economics Vol. 10 No. 2 (2025): May 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v10i2.300

Abstract

This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance. (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance.
Implementasi Environmental Graphic Design untuk Penguatan Identitas Visual dan Navigasi Desa Wisata Stefvany, Stefvany; Wiraseptya, Tedy; Suryadi, Dodi
Jurnal Pengabdian UNDIKMA Vol. 6 No. 4 (2025): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v6i4.17975

Abstract

This community service program aims to strengthen the visual identity and navigation system of a tourism village through the application of Environmental Graphic Design (EGD) while simultaneously enhancing the local community’s skills in managing digital promotion. The implementation method adopted a community-based participatory approach consisting of five stages: socialization, training, technology implementation, mentoring, and continuous evaluation. Evaluation was conducted using field observation instruments, structured interviews, and visitor satisfaction questionnaires. The data were analyzed descriptively, both quantitatively and qualitatively, to assess the effectiveness of the design and the improvement of partner capacity. The outcomes of this community service program include the installation of seven thematic signage units, one interactive digital tourism map, and one identity mural, as well as the improvement of the tourism awareness group’s (Pokdarwis) skills in environmental graphic design and digital promotional content management. The implementation of EGD has proven effective in strengthening the visual image of the destination, improving visitor comfort and orientation, and promoting the sustainable growth of village-based creative economies.
Good Corporate Governance, Profitabilias, Financial Leverage dan Company Size : Income Smoothing Dodi Suryadi
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.201

Abstract

The purpose of this study was to determine the effect of good corporate governance, profitability, financial leverage and company size on income smoothing. Sample from research. There are 60 companies in the manufacturing companies listed on the Indonesian stock exchange. The sampling technique used purposive sampling technique. Based on the analysis and discussion, the result is that good corporate governance partially has a significant effect on income smoothing with a significant value of 0.000. Profitability partially has a significant effect on income smoothing with a significant value of 0.000. Financial leverage partially has a significant effect on income smoothing with a significant value of 0.000. Partially company size has no significant effect on income smoothing with a significant value of 0.111. Good corporate governance, profitability, financial leverage and company size together have a significant effect on income smoothing with a significant value of 0.000.
PENGARUH LINGKUNGAN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR SEBAGAI VARIABEL INTERVENING rafi mubarak; Dori Mittra Candana; Dodi Suryadi
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.2365

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Lingkungan Kerja, Kepuasan Kerja terhadap Kinerja Karyawan dengan Organizational Citizenship Behavior sebagai variabel intervening pada PT Putri Kencana Yuvitri Pasaman Barat Air Bangis. Penelitian ini terdiri dari dua variabel Independen yaitu Lingkungan Kerja dan Kepuasan Kerja dan satu variabel dependen yaitu Kinerja karyawan serta Organizational Citizenship Behavior sebagai variabel intervening. Metode pengumpulan data melalui survey dan kuesioner yang disebarkan sebanyak 48 responden. Metode analisis yang digunakan adalah Regresi Linier Berganda dan Uji Hipotesis. Pengolahan data dalam penelitian ini menggunakan program SmartPls versi 3.0
DOES ESG PERFORMANCE REDUCE FINANCIAL DISTRESS? THE MEDIATING ROLE OF FIRM VALUE Muhammad Pondrinal; Rahmat Wahyudi; Dodi Suryadi; Yosi Puspita Sari
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jxnr4038

Abstract

This study examines the effect of ESG performance on financial distress with firm value as a mediating variable among non-financial companies included in the LQ45 Index during the 2021–2025 period. The study employs a quantitative research approach using panel data regression analysis. The sample consists of 16 non-financial companies selected through purposive sampling, resulting in 80 balanced panel observations. ESG performance is measured using ESG scores obtained from Refinitiv Eikon, financial distress is measured using the Ohlson O-Score model, and firm value is proxied by Tobin’s Q. The analysis includes the Common Effect Model (CEM) and mediation analysis using the Sobel test. The findings indicate that ESG performance does not significantly affect financial distress or firm value. In addition, firm value is unable to significantly influence financial distress and does not mediate the relationship between ESG performance and financial distress. Meanwhile, firm size negatively affects financial distress, whereas leverage positively affects financial distress. These findings suggest that ESG implementation among LQ45 companies has not yet been fully translated into stronger market valuation and improved financial resilience. This study contributes to the sustainable finance literature by providing empirical evidence regarding the limited role of ESG performance in reducing financial distress in emerging market contexts. The findings also provide practical implications for managers, investors, and policymakers in strengthening the effectiveness of sustainability practices and long-term corporate financial stability.
RATCHET EFFECT TERHADAP ANGGARAN PEMERINTAH DAERAH: STUDI KASUS PADA PEMERINTAH KOTA PADANG Putri Intan Permata Sari Sari; Dodi Suryadi
Journal of Innovation Research and Knowledge Vol. 5 No. 11 (2026): April 2026
Publisher : Bajang Institute

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

Abstract

Penelitian ini bertujuan untuk menganalisis tren realisasi anggaran serta membuktikan secara empiris keberadaan fenomena Ratchet Effect dan Viskositas Fiskal pada APBD Kota Padang periode 2020-2024. Dengan menggunakan pendekatan deskriptif kuantitatif, penelitian ini mengolah data sekunder berupa Laporan Realisasi Anggaran (LRA) audited yang bersumber dari Portal Transparansi BPKAD Kota Padang. Fokus utama analisis dilakukan pada identifikasi asimetri respons belanja terhadap fluktuasi pendapatan daerah sebagai basis pembuktian efek ratchet. Hasil penelitian menunjukkan bahwa Pemerintah Kota Padang terjebak dalam kondisi downward rigidity, di mana belanja daerah tetap meningkat dengan rata-rata pertumbuhan 2,98% meskipun pendapatan sempat mengalami tekanan akibat pandemi. Viskositas fiskal terlihat signifikan pada Belanja Operasi, khususnya Belanja Pegawai dan Bantuan Sosial yang melonjak tajam, sehingga mengakibatkan terjadinya crowding out terhadap Belanja Modal yang justru terkontraksi hingga -6,61%. Temuan ini mengonfirmasi adanya pola penganggaran inkremental yang kaku, sehingga membatasi ruang fiskal untuk pembangunan produktif. Sebagai implikasi, diperlukan evaluasi menyeluruh terhadap komitmen biaya tetap dan pertimbangan penerapan Zero-Based Budgeting secara selektif guna menciptakan postur anggaran yang lebih adaptif, efisien, dan berkelanjutan bagi pembangunan daerah di masa depan
The RGEC Method in Analyzing Bank Health: A Case Study of Bank Nagari Dodi Suryadi; Putri Intan Permata Sari
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 2 (June 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i2.1404

Abstract

This study aims to analyze the health level of a bank using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) at Bank Nagari during the 2020–2024 period. The RGEC method is a risk-based bank rating approach that evaluates bank performance through four main aspects: risk profile, corporate governance, profitability, and capital adequacy. This research employs a descriptive quantitative approach using secondary data obtained from the annual financial reports of Bank Nagari and official publications from the Financial Services Authority. The analysis is conducted by calculating financial ratios representing each RGEC component, including Non-Performing Loan and Loan to Deposit Ratio for Risk Profile, self-assessment for Good Corporate Governance, Return on Assets, Return on Equity, Net Interest Margin, and Operating Expenses to Operating Income for Earnings, as well as Capital Adequacy Ratio for Capital. The results indicate that overall, Bank Nagari’s health level is categorized as healthy to very healthy throughout the observation period. The Risk Profile shows significant improvement in NPL, which falls into the very healthy category, although LDR remains in the fairly healthy category. The GCG aspect demonstrates consistent performance in the healthy category. In terms of Earnings, most indicators are classified as very healthy, despite ROE requiring further improvement. Meanwhile, the Capital aspect shows a very strong condition, with CAR consistently in the very healthy category. In conclusion, Bank Nagari exhibits stable and strong performance; however, improvements are still needed in liquidity management, corporate governance, and capital utilization efficiency to achieve an optimal overall health level.
The RGEC Method in Analyzing Bank Health: A Case Study of Bank Nagari Dodi Suryadi; Putri Intan Permata Sari
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 2 (June 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i2.1404

Abstract

This study aims to analyze the health level of a bank using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) at Bank Nagari during the 2020–2024 period. The RGEC method is a risk-based bank rating approach that evaluates bank performance through four main aspects: risk profile, corporate governance, profitability, and capital adequacy. This research employs a descriptive quantitative approach using secondary data obtained from the annual financial reports of Bank Nagari and official publications from the Financial Services Authority. The analysis is conducted by calculating financial ratios representing each RGEC component, including Non-Performing Loan and Loan to Deposit Ratio for Risk Profile, self-assessment for Good Corporate Governance, Return on Assets, Return on Equity, Net Interest Margin, and Operating Expenses to Operating Income for Earnings, as well as Capital Adequacy Ratio for Capital. The results indicate that overall, Bank Nagari’s health level is categorized as healthy to very healthy throughout the observation period. The Risk Profile shows significant improvement in NPL, which falls into the very healthy category, although LDR remains in the fairly healthy category. The GCG aspect demonstrates consistent performance in the healthy category. In terms of Earnings, most indicators are classified as very healthy, despite ROE requiring further improvement. Meanwhile, the Capital aspect shows a very strong condition, with CAR consistently in the very healthy category. In conclusion, Bank Nagari exhibits stable and strong performance; however, improvements are still needed in liquidity management, corporate governance, and capital utilization efficiency to achieve an optimal overall health level.
COSO-Based Internal Control and Accounting Information System Quality on Fraud Prevention Dodi Suryadi; Revi Eka Permana; Andre Kurniawan; Asniati Bahari; Rita Rahayu; Verni Juita
UPI YPTK Journal of Business and Economics Vol. 11 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

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

Abstract

This research examines the impact of COSO-based internal control and the quality of accounting information systems (AIS) on fraud prevention. Using a descriptive quantitative approach, this study explores how both internal control frameworks and the reliability of accounting systems contribute to minimizing fraudulent activities within organizations. The study found that COSO-based internal controls and high-quality AIS are significantly associated with fraud prevention. With a significance value of 0.000 < 0.05, the hypothesis suggesting that strong internal controls, as per COSO, reduce the likelihood of fraud is accepted. Furthermore, the quality of AIS was found to have a significant positive effect on fraud prevention, with a significance value of 0.004. These findings align with the theoretical framework of fraud prevention, particularly the fraud triangle, and highlight the need for integrated control systems to ensure effective fraud prevention. The study contributes to the understanding of fraud mitigation strategies in organizations and offers practical recommendations for enhancing internal control and accounting information systems to prevent fraudulent practices.
The Effect of Good Corporate Governance, Company Growth, Company Size and Earnings Management on Capital Structure Olandari Mulyadi; Dodi suryadi; Berta Agus Petra; Suchi Avita Rici
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1310

Abstract

This article analyzes the influence of good corporate governance, company growth, company size and earnings management on capital structure. This research on manufacturing companies was selected using a purposive sampling method. The analysis was carried out using SPSS 25. The results showed that Capital Structure (Y) had a minimum value of 0.10, a maximum value of 2.72, a mean value of 1.6248 and a standard deviation of 0.62031. then Ho is rejected and H1 is accepted. Thus, the first hypothesis is accepted. Company Growth (X2) has a minimum value of 0.20, a maximum value of 2.63, a mean value of 1.3361 and a standard deviation of 0.29018. So the second hypothesis is accepted. Company size (X3) has a minimum value of 5.08, a maximum value of 5.79, a mean value of 5.3792 and a standard deviation of 1.5288. So the third hypothesis is accepted. Earnings Management (X4) has a minimum value of 0.80, a maximum value of 4.12, a mean value of 2.4875 and a standard deviation of 0.62838. So the fourth hypothesis is accepted.
Co-Authors Addisya Priciliandra Afifah Nabila Afra Almani Andre Ilyas Andre Kurniawan Anisa Fitri Asniati Bahari Aswan Aswan Berta Agus Petra Dera Permata Sari Dewi Muti Sari Dini Pratiwi Dori Mittra Candana Fajar Fajar Fitri Yeni, Fitri Hasmaynelis Fitri Ilham Irwandi Irdam, Irdam Luxfia Hanifa M fajar AD mubarak, rafi Muhammad Zikri Dwitama Rofa Nadya Alinda Rahmi Neldi, Mondra Nuryati, Arnita Olandari Mulyadi Pondrinal, Muhammad Putra, Ramdani Bayu Putri Mandola Putri, Della Asmaria rafi mubarak Rahayu, Rita Rahma Lara Mauhelda Rama Dani Putyri Rani Safitri Ratu Humayroh Aldora Resyelly Viona Revi Eka Permana Rindy Citra Dewi Ronny Andry Wijaya Sari, Rr Putri Intan Permata Satia Graha silvia afrelia Sindy Sonita Siti Zahra Siti Zahra Sri Iman Qivayanti Stefvany Stevany Suchi Avita Rici Taufan Wiguna Tri Ayu Parwati Try Ayu Parwati Valencia Sabila Verni Juita Wahyudi Rahmat Weni Sukriana Wiraseptya, Tedy Yosi Puspita Sari Yulasmi