Article Per Year (5 Year)
p-Index From 2021 - 2026
3.914
P-Index
This Author published in this journals
All Journal AKUNTABILITAS EKONOMIS : Journal of Economics and Business Jurnal Akuntansi dan Bisnis ASAWIKA: Media Sosialisasi Abdimas Widya Karya Target : Jurnal Manajemen Bisnis Jurnal Ilmiah Raflesia Akuntansi JCA (Jurnal Cendekia Akuntansi) JURNAL ILMIAH GLOBAL EDUCATION Jurnal Point Equilibrium Manajemen dan Akuntansi Journal Of Humanity Dedication Jurnal Pengabdian Masyarakat Jurnal Akuntansi Syariah (JAkSya)
RISA WAHYUNI EDT
UNIVERSITAS SUMATERA BARAT
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN, PEMANFAATAN TEKNOLOGI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PARIAMAN Fikri, Ahmad; Multama, Ilham; Wahyuni EDT, Risa; Bur, Suhatri
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i2.372

Abstract

The purpose of this study is to analyze the effect of the implementation of financial management information systems, technology utilization and internal control on the quality of financial reports in the Pariaman City Government. Good financial report quality is very important for transparency and accountability in public financial management. This study uses variables of financial management information systems, technology utilization and internal control which are carried out to test their effect on the quality of financial reports of the Pariaman City Government. The process of data collection and sample determination uses the purposive sampling method, so that it is produced that by using this method 60 analysis samples are obtained consisting of 30 government agencies related to the OPD. The analysis method used is statistical analysis and is supported by using SPSS version 29. The statistical analysis method used is a descriptive analysis model and multiple linear regression analysis methods. The SIPD and Technology Utilization variables are tested partially which states that this variable has a significant effect on the Quality of Financial Reports while the Internal Control variable is tested partially which states that this variable does not affect the Quality of Financial Reports of the Pariaman City Government. Simultaneously, all independent variables, namely the financial management information system, technology utilization and internal control, have a joint effect on the quality of the Pariaman City Government's financial reports. The influence of the independent variable is 0.314 or 31.4% which can be seen in the value in this study.
Pengaruh Corporate Social Responsibility Dan Transfer Pricing Terhadap Tax Avoidance Dewi, Winona Kumara; EDT, Risa Wahyuni
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.6275

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh Corporate Sosial Responsibility dan Transfer Pricing terhadap Tax Avoidance. Objek pada penelitian ini adalah perusahaan sektor Konstruksi dan Real Estate yang terdaftar di BEI periode 2018-2023. Data dalam penelitian ini merupakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Total sampel pada penelitian ini berjumlah 96 laporan keuangan yang berasal dari 16 perusahaan selama 6 tahun laporan keuangan tahunan. Teknik pengambilan sampel menggunakan purposive sampling. Hipotesis dalam penelitian ini diuji menggunakan teknik analisis regresi linier berganda menggunakan SPSS versi 29. Berdasarkan analisis data dan uji statistik yang dilakukan pada penelitian ini menunujukan bahwa, secara parsial variabel Corporate Sosial Responsibility tidak berpengaruh terhadap Tax Avoidance, sedangkan Transfer Pricing berpengaruh signifikan terhadap Tax Avoidance. Secara simultan, variabel Corporate Sosial Responsibility dan Transfer Pricing berpengaruh signifikan terhadap Tax Avoidance. Penelitian ini berkonstribusi dalam meningkatkan pengetahuan dan pemahaman tentang faktor-faktor yang mempengaruhi penghindaran pajak, serta memperkaya khasanah keilmuan dibidangnya. Meskipun Tax Avoidance merupakan tindakan legal yang telah diakui pemerintah, dihararapkan pemerintah tetap menerapkan kontrol dan kebijakan dalam penerapannya, karena praktik ini dapat mempengaruhi target penerimaan pajak sehingga data merugikan pemerintah dari sisi penerimaan pajak.
Partisipasi Pengguna dan Dukungan Manajemen Puncak terhadap Kepuasan Pengguna Sistem Informasi Akuntansi dengan Kompleksitas Tugas sebagai Variabel Moderasi Erniwati, Erniwati; EDT, Risa Wahyuni; Amar, Syamsul; Syahrizal, Syahrizal
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2161

Abstract

This study aims to examine the effect of user participation and top management support on user satisfaction of accounting information systems (AIS), with task complexity as a moderating variable. The research subjects were supermarket employees in Padang Pariaman Regency who use AIS in their daily operations. A quantitative approach was applied using Partial Least Square (PLS) with 30 respondents. The findings indicate that user participation has a positive and significant effect on user satisfaction, while top management support has a positive but insignificant effect. Furthermore, task complexity does not moderate the relationship between user participation or top management support and user satisfaction. These results suggest that user satisfaction is more strongly influenced by direct employee involvement in system utilization rather than structural support from management or the complexity of tasks. This study highlights the importance of individual factors in determining AIS success in the retail sector.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Wahyuni EDT, Risa; Febiola, 2Fiska
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.61

Abstract

This study aims to determine how the influence of independent commissioners, audit committees, profitability and institutional ownership on tax avoidance. The object of this research is the manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in the 2014-2018 period. The method used for the sampling of this study used a purposive sampling method with a total sample of 25 companies. This study uses the SPSS 16 program. Based on the hypothesis test conducted using multiple linear regression analysis at a significance level of 0.05 on all four variables, the results of this study prove that the audit committee and institutional ownership have no effect on tax avoidance, whereas for the independent commissioner variable and profitability has an effect on tax avoidance.
Pencatatan Dan Pelaporan Keuangan Menggunakan Sak Emkm Pada Umkm Di Kecamatan Pariaman Selatan (Studi Kasus Pada Umkm Kampung Apar Innovation Center) Wahyuni EDT, Risa; Wardani, Rista
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 1 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i1.122

Abstract

Penelitian ini memiliki tujuan untuk membuat pencatatan dan pelaporan keuangan yang dilakukan oleh UMKM Kampung Apar Innovation Center (KAIC). Untuk mengetahui pencatatan yang dilakukan UMKM Kampung Apar Innovation Center (KAIC) telah sesuai dengan penerapan SAK EMKM. Penelitian ini menggunakan metode kualitatif dengan jenis pendekatan deskriptif. Penelitian ini dilakukan dengan beberapa tahapan yaitu, (1) pengumpulan data silakukan dengan wawancara dan observasi, (2) reduksi data, (3) penyajian data, penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa sistem pencatatan keuangan pada UMKM Kampung Apar Innovation Center (KAIC) dicatat manual dan masih sangat sederhana, hal tersebut dikarenakan pemilik masih belum memahami cara menyusun laporan keuangan yang sesuai dengan standar.
Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Wahyuni EDT, Risa
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 2 No. 2 (2020): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v2i2.228

Abstract

This study aims to determine the extent of the influence of current ratio, debt to equity ratio and return on assets on the share price of food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research is quantitative research. The population of this study are all food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection was carried out using the puposive sampling method and resulted in a selected sample of 10. The data collection technique used is documentation, with documents in the form of company financial reports for 2016-2020. The data analysis technique uses descriptive analysis, classical assumption test, and hypothesis testing using multiple linear analysis with the help of spss 18. The results showed that: Current ratio has no significant effect on stock prices with a significant level of 0.055> 0.05. Debt to equity, has no significant effect on stock prices with a significant level of 0.358> 0.05. And retunt on assets has a significant effect on stock prices with a significant level of 0.013 <0.05. Current ratio, debtto equity ratio and return on assets simultaneously affect stock prices with a significant level of 0.027 <0.05. For the results of the coefficient of determination (R2) of 0.125 or 12.5% which means that the stock price can be influenced by the current ratio, debt to equity ratio, and return on assets by 12.5% while the remaining 87.5% is a variant that is not explained in this study.
Implementasi Permendagri Nomor 20 Tahun 2018 Terhadap Pengelolaan Keuangan Desa Di Desa Kampung Baru Kota Pariaman Munawarti, Munawarti; EDT, Risa Wahyuni; Multama, Ilham
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.242

Abstract

The aim of this research is to describe how village finances are managed according to Minister of Home Affairs Regulation number 20 of 2018, starting from the Planning, Implementation, Administration, Reporting and Accountability stages. This research was conducted in Kampung Baru Padusunan Village, East Pariaman District, Pariaman City. This research uses a qualitative descriptive approach with data analysis methods, namely: 1). Reducing data, 2). Data presentation, 3). Draw conclusions/verify. The informants in this research were representatives from the village. The results of the research show that Village Financial Management in Kampung Baru Padusunan Village, East Pariaman District, Pariaman City is generally in accordance with the provisions of Minister of Home Affairs Regulation number 20 of 2018, however there are still several provisions that are still not fully complied with by the Kampung Baru Padusunan Village government, p. This occurs due to delays in financial accountability in management.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Saputra, Romi; EDT, Risa Wahyuni; Fathiah, Fathiah
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.274

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on Return on Assets (ROA) in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses an explanatory research approach, namely hypothesis testing research. The population in this study were all manufacturing companies in the Textile and Garment Sub-sector which were listed on the Indonesian Stock Exchange from 2017 to 2021, with a total of 22 companies. The sample used the Purposive Sampling method which aims to obtain a sample according to predetermined criteria with a final sample of 17 companies. The data collection technique is carried out by taking the annual report data (Annual Report) of manufacturing companies in the Textile and Garment Sub-sector which are published on the Indonesia Stock Exchange (IDX), especially in 2017 to 2021, which can be obtained from www.idx.co.id or the website each company, while the data analysis technique uses descriptive statistical analysis, classical assumptions (normality test, linearity test and homogeneity test), simple regression analysis, and hypothesis testing (t test and coefficient of determination). The results showed that the Corporate Social Responsibility variable had an effect on financial performance with a tcount = 5.727 with a significance value of 0.000 <0.05. The coefficient of determination or R Square (R2) is 0.283. To see how big the relationship between Corporate Social Responsibility and financial performance. So the relationship between Corporate Social Responsibility and financial performance is 28.3%. The remaining 100% - 28.3% = 71.7% is influenced by other variables that have not been included in this study.
Pengaruh Korupsi Pajak Dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak Di KP2KP Pariaman Defika, Della; EDT, Risa Wahyuni; Dewi, Winona Kumara
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.287

Abstract

This research aims to determine the influence of tax corruption and tax justice on taxpayer compliance at the Pariaman Tax Counseling and Consultation Services Office (KP2KP). This type of research is quantitative research. The sample in this research consisted of 100 taxpayers. The data collection technique uses a questionnaire, while the data analysis method uses validity and reliability tests, descriptive statistics, classical assumptions, multiple linear regression analysis, and statistical tests. The results of the research show that the tax corruption variable has a significant effect on taxpayer compliance. The tax justice variable has a significant effect on taxpayer compliance. The tax corruption and tax justice variables simultaneously have a significant effect on the dependent variable of taxpayer compliance.
Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan Ritel Yang Terdaftar Di Bursa Efek Indonesia Saputri, Mira Yulia; Nurtati, Nurtati; Wahyuni EDT, Risa
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 1 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i1.297

Abstract

This research aims to see the influence of financial distress and leverage on accounting conservatism. The data source used in this research is secondary data. The type of data used is quantitative data in the form of financial reports that have been uploaded to the Indonesia Stock Exchange (BEI) in 2019-2022. The object of this research is retail companies listed on the Indonesia Stock Exchange in 2019- 2022. So the samples taken using purposive sampling obtained a sample of 14 samples for research. The statistical method used is multiple linear regression analysis, with hypothesis testing using partial tests (t tests) and simultaneous tests (f tests). The results of research hypothesis testing show that financial distress has a negative and significant effect on accounting conservatism, leverage has a positive and significant effect on accounting conservatism, and together the financial distress and leverage variables have an effect on accounting conservatism.
Co-Authors Agusman Agusman Agusman Ahmad Fikri Alhazar Rinaldi Annisa Rahman Bur, Suhatri Defika, Della Dewi, Winona Kumara Dorris Yadewani Erniwati Erniwati Erniwati Erniwati Fathiah Fathiah Fathiah Febiola, 2Fiska Hafizia Seriska Hendri, Novi Ilham Multama Kumara Dewi, Winona Maretha Primadyan Multama, Ilham Munawarti, Munawarti Nurtati Nurtati, Nurtati Rizky, Gilang Muhammad Saputra, Romi Saputri, Mira Yulia Sephia Muchda, Anisa Sunarya, Fitria Afni Syahrizal Syahrizal Syamsul Amar B Syofria Meidona Wardani, Rista Winona Kumara Dewi Yusman, Ali