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All Journal AKUNTABILITAS Jurnal Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business JRA: Jurnal Riset Akuntansi Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal PEKBIS QISTINA: Jurnal Multidisiplin Indonesia Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan IIJSE Journal of Humanities Education Management Accounting and Transportation Journal of Education Transportation and Business Journal of Business Inflation Management and Accounting
Rheny Afriana Hanif
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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PENGARUH MANAJEMEN LABA, TANGGUNG JAWAB SOSIAL PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Basic Material Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Nur ‘Ain, Masyithah; Nasir, Azwir; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to provide empirical evidence regarding the influence of EarningManagement, Coorporate Social Responsibility, and Independent Commissioner on FirmValue. The population in this research are all basic material sector companies listed on theIndonesian Stock Exchange for the 2021-2023 period. With the purposive sampling method,the sample in this research was 17 companies. The data analysis technique used in thisresearch is multiple linear regression analysis. Data processing was carried out using SPSSVersion 24. The results of this research show that earning management, Corporate SocialResponsibility, and independent commissioner has no effect on firm value.Keywords: Earning Management, CSR, Independent Commissioner, and Firm Value.
Peningkatan Kapasitas UMKM Bengkalis melalui Pelatihan Penghitungan Harga Pokok Produksi dan Penjualan Ratnawati, Vince; Sari, Ria Nelly; Anugerah, Rita; Silfi, Alfiati; Hanif, Rheny Afriana
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 7 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v7i2.11843

Abstract

The main problems faced by the majority of micro, small, and medium enterprises are a lack of knowledge of systematic cost recording and an inability to determine the correct selling price. This community service activity aims to improve the understanding and skills of micro, small, and medium enterprises (MSMEs) in calculating the cost of production and the cost of goods sold in accordance with applicable regulations. The implementation method for this community service activity consists of a pre-test, delivery of materials through lectures, interactive dialogue, simulation of COGS calculation, and a post-test. The participants in this activity were 25 micro, small, and medium enterprises in Bengkalis Regency. The results of the activity showed a significant increase in participants' understanding, as reflected in the average pre-test score rising from 49.1 to 77.5 in the post-test. Participants understood the cost components that make up COGS, differentiated between direct and indirect costs, and applied COGS calculation methods for both trading and manufacturing businesses. Overall, this activity succeeded in increasing MSMEs' capacity to record costs and determine selling prices more accurately and professionally. It is hoped that this increased understanding will contribute to the development of more efficient, transparent, and sustainable businesses.
Pengaruh Leverage, Ukuran Perusahaan dan Likuiditas Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Indeks LQ45 yang terdaftar di BEI Periode 2021-2023) Ratih Kumala Sari; Rheny Afriana Hanif; Al Azhar A
QISTINA: Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6972

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, ukuran perusahaan, dan likuiditas pada Perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini merupakan penelitian kuantitatif menggunakan data sekunder yang berasal dari laporan tahunan.  Populasi dalam penelitian ini adalah seluruh Perusahaan Indeks LQ45 periode  2021-2023. Sampel dalam penelitian ini berjumlah 21 perusahaan yang diteliti  selama 3 tahun sehingga berjumlah 63 perusahaan dengan metode purposive sampling. Metode pengolahan data yang digunakan dalam penelitian ini adalah analisis statistik dengan software SPSS versi 25, untuk aplikasi mengolah data. Hasil dari penelitian menunjukkan bahwa leverage dan ukuran perusahaan berpengaruh terhadap kinerja keuangan dan likuiditas tidak berpengaruh terhadap kinerja keuangan.
Pengaruh Akuntansi Hijau, Kinerja Lingkungan, dan Material Flow Cost Accounting Terhadap Pembangunan Berkelanjutan (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Elsa Alamanda Husna; Rheny Afriana Hanif; Ulfa Afifah
Journal of Business Inflation Management and Accounting Vol. 3 No. 1 (2026): Januari 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v3i1.7379

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Akuntansi Hijau, Kinerja Lingkungan, dan Material Flow Cost Accounting terhadap Pembangunan Berkelanjutan. Metode penelitian yang digunakan adalah metode penelitian kuantitatif, dengan teknik pengambilan sampel menggunakan purposive sampling. Populasi dalam penelitian ini adalah Perusahaan Sektor Basic Materials yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023 sejumlah 91 perusahaan, sampel yang digunakan sejumlah 27 perusahaan. Data yang digunakan adalah laporan tahunan dan laporan keberlanjutan yang dipublikasikan oleh perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda untuk menguji pengaruh akuntansi hijau, kinerja lingkungan, dan material flow cost accounting terhadap Pembangunan Berkelanjutan. Pengolahan data dilakukan dengan menggunakan perangkat lunak IBM SPSS versi 30 dan Microsoft Excel 2019. Hasil penelitian menunjukkan bahwa variabel Kinerja Lingkungan berpengaruh positif terhadap Pembangunan Berkelanjutan, sedangkan variabel Akuntansi Hijau dan Material Flow Cost Accounting tidak berpengaruh terjadap Pembangunan Berkelanjutan.
The Effect of Managerial Ownership, Independent Board of Commissioners, Audit Committee, and Firm Size on Financial Distress Fanliana Tantinaya; Taufeni Taufik; Rheny Afriana Hanif
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10339

Abstract

This study aims to examine the effect of managerial ownership, independent board of commissioners, audit committee, and firm size on financial distress. This research employs a quantitative approach using secondary data obtained from corporate financial statements. The population of this study consists of all property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using a purposive sampling method, resulting in 55 companies that met the predetermined criteria. Logistic regression analysis was used to test the research hypotheses. The results indicate that managerial ownership, audit committee, and firm size have a significant effect on financial distress, while the independent board of commissioners has no significant effect on financial distress.
DETERMINANTS OF AUDITOR SWITCHING: EVIDENCE FROM INDONESIAN CONSUMER NON-CYCLICAL COMPANIES Aisyah Nabila Auliandra; Taufeni Taufik; Rheny Afriana Hanif
Jurnal Al-Iqtishad Vol. 22 No. 1 (2026): June 2026
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

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Abstract

The purpose of this study is for examining how auditor switching is impacted by audit opinion, audit fee, financial distress, and audit delay. The financial statements of consumer non-cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2024 provide secondary data for this quantitative study. 77 companies that fullfiled the predefined criteria were included in the sample, which was chosen using a purposive sampling technique. Logistic regression analysis was used to examine the data at a significance level of 5%. The findings show that auditor switching is significantly impacted by financial hardship and audit delays. In the meantime, moving auditors is not greatly impacted by audit opinions or audit fees. These results suggest that when choosing an auditor, a company's financial standing and timely reporting are crucial factors. In addition to offering insights for businesses, auditors, and investors into the variables driving auditor switching patterns, this study advances the body of auditing literature.
Co-Authors ', Desmiyawati ', Kamaliah Abdurrahman, Rezi Abid Ilmun Fisabil Adif Putra Zodia Adry Melani Sihotang Agnes Teri Saptaria Agus Alifia Putri Aisyah Nabila Auliandra Al Azhar A Al Azhar-A Alfiati Silfi Algenti Zurlaili Sofia Andayani, Putri Fifi Andreas Andreas Angelisa, Ellen Angriani, Salsabila Risma Aniftahudin ' Annisa ' Athena, Maria Eliza Azwir Nasir Charli Andreas Saragih, Charli Andreas Delia - Della Adriadiva Desmiyawati Dinda Niagara Ermaja Dizza Yolanda Dumex Bahari Nasution Dwi Laksita Nalurita Edfan Darlis Elfika Apriani Ellen Angelisa Elsa Alamanda Husna Elwina Putri ' EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Eveline Roirianti Naibaho Fadli Harahap, Fadli Fajar Odiatma Fajar Odiatma Fanliana Tantinaya Febdwi Suryani Febri Yulisa Febrika Fajrin, Febrika Febriyanti, Anna Hardi ' Hardi Hardi Hariadi Yasni Haryanti Ismalia Hidayatika R Fredlina Dwitami Edla Ienne Yoseria Putri Istighfar, Luhur Joe sugandi Julian Dini Astari Jun Friday Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah Kapian Nursewan, Kapian Kennedy ' Kennedy - Kennedy -, Kennedy Kennedy, Kennedy Khairini, Renny Khurin’in Kurnia Putri Komala Sari, Sri Ratna Lega Bestari Lia Rahani Alafiah Lili Suryani Manihuruk, Keyko Artazenia Masruroh, Sekar Luluk Maulana, Rio Dimas Melvi Olinda Naftali Destira Natalia Nana Alhusna Nasrizal Nasrizal Nasrizal, Nasrizal Nasution, Dumex Bahari Natya Sekar Arum, Natya Sekar Ngadiomo Siburian, Mario Niken Anindhita Novita Indrawati Nur Azlina Nur Azlina Nur ‘Ain, Masyithah Nurmah, Rahmawati Yulijah Odiatma, Fajar Pakpahan, Dian Lamsihar Panjaitan, Erika Eva Jayanti Pratama, Dimas Adytia Prihet Hayezca Rizal Putra, Junialdi Eka Putri Yuliana Mandasari Qiyah, Barotitta R. Adri Satriawan ' Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan, Raja Adri Ratih Kumala Sari Ria Nelly Sari Rico Ales Sandra Ridwan, Izzah Aulia Rita Anugerah Ruhul Fitrios Safitri, Meilina Salami.JS Fajriana Sandi Prasetyo Sari, Nanda Rakhmata SATRIYAS ILYAS Sem Paulus Silalahi Septiani, Susi Shafitri, Nurul Siti Kholifatin Alfisyah Suharti Syahnasthalia Syahnasthalia Taufeni Taufik Tri Suci Dayanti Triyanto Hadi Saputra Ulfa Afifah Veriansyah Veriansyah Verya, Endi Vince Ratnawati Voadhe Dendi Wanda Fernandes Weni Khastuti Widy Ayu Ocktaviany Widya Arisza Septyaningtyas Wielda Permata Sari Wisti, Rizky Fitria Yesi Mutia Basri Yessi Mutia Basri Yuhelmi Yuhelmi Yuliza Yuliza Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zirman Zirman Zirman Zirman, Zirman Zulbahridar Zulbahridar