Articles
<![CDATA[Pengaruh Gender dan Usia Dewan Terhadap Kinerja Keuangan ]]>
<![CDATA[Sinta Ramaiyanti]]>;
<![CDATA[Mayla Khoiriyah]]>;
<![CDATA[Arumega Zarefar]]>;
<![CDATA[Ulfa Afifah]]>;
<![CDATA[Atika Zarefar]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v18i1.208
<![CDATA[This study aims to examine the effect of board gender and board age on company performance using Market to Book Ratio (MBR) measures, measuring board gender using the percentage of female commissioners from the total commissioners while board age using board age data. The study used a quantitative descriptive approach using panel data from agricultural companies listed on the Indonesia Stock Exchange with an observance period from 2014 – 2018. Data was analyzed with Ordinary Least Square using Stata. The results showed that the gender of the board had a significant negative influence on the company's performance. In other words, the participation of female board members has a positive impact to some extent. Meanwhile, the age of the board positively affects the company's performance. Older board members have experience and are more careful in making decisions. Decisions are made based on experience and can collaborate with younger board members. In addition, older board members have the ability to take strategic decisions and have less chance of going bankrupt. This research contributes to the consideration of the selection of the composition and composition of the board of directors of a company, especially public companies.]]>
<![CDATA[EFEK MANAJEMEN LABA TERHADAP HUBUNGAN TATA KELOLA PERUSAHAAN, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN RISIKO PERUSAHAAN ]]>
<![CDATA[Mayla Khoiriyah]]>;
<![CDATA[Ulfa Afifah]]>;
<![CDATA[Atika Zarefar]]>;
<![CDATA[Arumega Zarefar]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i1.319
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Tata kelola perusahaan dan Tanggung jawab sosial perusahaan terhadap risiko perusahaan melalui manajemen laba. Penelitian dilakukan pada perusahaan yang terdaftar di BEI pada industri primer dan sekunder dari tahun 2014-2020. Analisis data dilakukan dengan menggunakan Software STATA yaitu dengan menganalisis statistik deskriptif dan analisis jalur. Hasil analisis menunjukkan bahwa Tata kelola perusahaan, tanggung jawab sosial dan manajemen laba perusahaan berpengaruh secara langsung terhadap risiko perusahaan. Tata kelola perusahaan tidak berpengaruh secara langsung terhadap manajemen laba. Namun tanggung jawab sosial perusahaan berpengaruh langsung terhadap manajemen laba. Pengaruh mediasi baik tata kelola maupun tanggung jawab sosial perusahaan tidak mampu mempengaruhi risiko perusahaan melalui manajemen laba. Artinya manajemen laba tidak memberikan pengaruh mediasi terhadap hubungan tata kelola dan tanggung jawab terhadap risiko perusahaan]]>
<![CDATA[Covid 19: Kenaikan atau Penurunan Kinerja Akademik Mahasiswa? ]]>
<![CDATA[Zarefar, Atika]]>;
<![CDATA[yefni]]>;
<![CDATA[yenas, oscar]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v15i2.5768
<![CDATA[Tujuan penelitian ini adalah untuk menguji pengaruh harapan, kemauan, ketertarikan akademik terhadap kinerja akademik mahasiswa dengan menggunakan data covid 19 sebagai variable moderasi. Penelitian ini dilakukan di Politeknik Caltex Riau (PCR). Penentuan sampel dilakukan dengan metode purposive sampling. Data diperoleh dari kuesioner yang disebarkan ke mahasiswa aktif akuntansi PCR. Data akan diolah dengan metode kuantitatif dengan menggunakan program SPSS 16. Analisis data meliputi uji instrumen, uji asumsi klasik kemudian dilakukan pengujian hipotesis. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variable ketertarikan, sikap, harapan, dan pembelajaran daring sebagai variable moderasi secara parsial tidak berpengaruh terhadap kinerja akademik di bidang akuntansi. Tetapi secara simultan mempunyai pengaruh yang signifikan.]]>
<![CDATA[Peningkatan Pengetahuan Keuangan Petani dan UMKM melalui Pemasaran dan Analisis Harga Produk ]]>
<![CDATA[Zarefar, Atika]]>;
<![CDATA[mayla khoiriyah]]>;
<![CDATA[Ulfa Afifah]]>;
<![CDATA[Nanda Fito Mela]]>
<![CDATA[ JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 1 No. 3 (2023): JITER-PM ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jiter-pm.v1i3.6166
<![CDATA[PKM ini dilaksanakan dalam bentuk pendampingan agar pengetahuan dan keterampilan masyarakat meningkat sehingga produksi karet masyarakat dapat dioptimalkan melalui pemasaran dan analisis harga produk. Pengabdian dilakukan di Desa Simpang Ayam, Kabupaten Bengkalis. Hal ini dikarenakan masih belum efektifnya saluran pemasaran dan kurangnya pengetahuan serta keahlian petani dalam menjalankan usaha produk turunan karet yang efektif. Kegiatan pengabdian ini dilaksanakan dengan menggunakan metode ceramah penyusunan laporan keuangan dan perhitungan harga produk bagi petani karet. Kegiatan dilakukan dengan memberikan dasar-dasar penyusunan laporan keuangan seperti laporan laba rugi serta klasifikasi biaya yang digunakan dalam menentukan biaya produk dan cara memasarkan produk. Indikator pencapaian dalam kegiatan ini adalah menghasilkan Revenue Generating (RG). Serta peningkatan pengetahuan pada mitra non-produktif]]>
<![CDATA[Pengaruh Dewan Direksi, Komite Audit, dan Kepemilikan Asing Terhadap Kinerja Keuangan ]]>
<![CDATA[Afifah, Ulfa]]>;
<![CDATA[Gustriani, Bunga Yefita]]>;
<![CDATA[Surya, Raja Adri Satriawan]]>;
<![CDATA[Zarefar, Atika]]>;
<![CDATA[Zarefar, Arumega]]>;
<![CDATA[Khoiriyah, Mayla]]>;
<![CDATA[Ramaiyanti, Sinta]]>
<![CDATA[ Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/jae.v14i1.7168
<![CDATA[This study aims to determine the effect of the board of directors, audit committee and foreign ownership on financial performance in consumer cyclicals sector companies listed on the IDX in 2014-2022. The sampling technique used purposive sampling and obtained 37 companies. This study uses quantitative data and the research method uses regression analysis using the STATA application. The results of this study indicate that the board of directors and audit committee have a positive effect on financial performance, but foreign ownership with a level of 21% has a negative effect on financial performance. The results of this study are practically useful for knowing the more in-depth functions of the independent board of directors, independent audit committee, and foreign ownership and utilizing these variables to improve the company's financial performance.]]>
<![CDATA[Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan dengan reputasi sebagai variabel moderasi ]]>
<![CDATA[Fidela Raniah Sawity]]>;
<![CDATA[Arumega Zarefar]]>;
<![CDATA[Mayla Khoiriyah]]>;
<![CDATA[Raja Adri Satriawan Surya]]>;
<![CDATA[Atika Zarefar]]>;
<![CDATA[Ulfa Afifah]]>;
<![CDATA[Sinta Ramaiyanti]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v17i2.6641
<![CDATA[This study aims to determine the effect of corporate social responsibility disclosure (CSRD) on firm financial performance with corporate reputation as a moderation variable. It focuses on primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance, measured using return on assets (ROA). The independent variable, corporate social responsibility disclosure, is measured using the GRI G4. The corporate reputation as moderation variable is measured using the number of awards obtained by the company. The control variables used are company size, leverage, and cash flow. The sampling technique used purposive sampling and obtained as many as 143 companies. This research uses quantitative data, and the method used is regression analysis using the STATA application. The results of this study show that CSRD has a significant positive effect on firm financial performance. These findings provide practical guidelines for companies, stating that it is essential for a company to implement CSRD practices and have a good impact on the company's financial performance, thereby guiding companies in their CSR initiatives.]]>
<![CDATA[PENGEMBANGAN USAHA MINUMAN FUNGSIONAL BERBASIS PROBIOTIK (SOYGHURT) SEBAGAI PRODUK UNGGULAN DAN BERDAYA SAING ]]>
<![CDATA[Rossi, Evy]]>;
<![CDATA[Ayu, Dewi Fortuna]]>;
<![CDATA[Yunita, Imelda]]>;
<![CDATA[Diana, Ayu]]>;
<![CDATA[Siregar, Erpiani]]>;
<![CDATA[Yusri, Jum’atri]]>;
<![CDATA[Zarefar, Atika]]>
<![CDATA[ Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/unricsce.6.407-412
<![CDATA[Functional drinks are growing rapidly with increasing public awareness of the importance of health and a healthy lifestyle, such as consuming functional drinks. Some of the most popular functional drinks today are probiotic drinks such as soyghurt. The objectives of this activity are 1) to socialize the importance of consuming functional drinks and provide knowledge about the benefits of functional drinks for health. 2) Diversification of Soy as a probiotic drink Soy with a variety of flavors and dishes that follow the current trend, with portable cup packaging. 3) Making the business unit of the Campus Intellectual Product Excellence Program (PUPIK) a business that meets GMP standards and has business legality so that it becomes a sustainable independent business and can enter the fung beverage industry market in Pekanbaru City. The active participation learning system method uses activity stages including preparation, procurement of raw materials, production, and marketing of functional beverage products. The results obtained are activities that have been carried out through the development of Campus Intellectual Product Enterprises (PUPIK) which are carried out by opening a Functional Food business outlet in the campus environment, participating in promotions through exhibitions and promotions through brochures and digital marketing.]]>
<![CDATA[The Influence of Media and Reputation on Sustainability Reporting Disclosure ]]>
<![CDATA[Hamidi, Barzan]]>;
<![CDATA[Zarefar, Arumega]]>;
<![CDATA[Mayla Khoiriyah]]>;
<![CDATA[Satriawan, Raja Adri]]>;
<![CDATA[Ramaiyanti, Sinta]]>;
<![CDATA[Afifah, Ulfa]]>;
<![CDATA[Zarefar, Atika]]>
<![CDATA[ Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024): ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v4i2.11834.2024
<![CDATA[This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. This research is a quantitative study that uses secondary data, sourced from annual reports disclosed on IDX and the company's website and corporate social media. The population of this study is technology and health sub-sector companies listed on the IDX in 2014-2022. Data from this study used 15 companies with nine years of observation using purposive sampling techniques so that 135 samples were obtained. Data analysis techniques used in research are classical assumption test analysis, regression test, and t test using STATA 17 software. The results of this study show that media visibility is influence on sustainability reporting disclosure, social media is not influence sustainability reporting disclosure, and company's reputation is not on sustainability reporting disclosure. - The results in this study cannot be generalized, because the scope of this study is only limited to the technology and health sub-sectors.]]>
<![CDATA[The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology ]]>
<![CDATA[Zaferar , Arumega]]>;
<![CDATA[Johari, Razana Juhaida]]>;
<![CDATA[Zarefar, Atika]]>;
<![CDATA[M. Rasuli]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v16i1.4031
<![CDATA[Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality. In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality. Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province. The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS). Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality. Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality. However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology. This study will provide a new perspective, especially on remote audits, which are still rarely discussed.]]>
<![CDATA[PENGARUH PENEGAKAN PERATURAN, KOMITMEN ORGANISASI, DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAH (Studi Empiris Pada OPD Pemerintah Kabupaten Siak) ]]>
<![CDATA[Randi, Randi]]>;
<![CDATA[Basri, Yesi Mutia]]>;
<![CDATA[Zarefar, Atika]]>
<![CDATA[ Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni) ]]>
Publisher : <![CDATA[Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi ]]>
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<![CDATA[This study is to test the influence of (1) Regulation Enforcement, (2) OrganizationalCommitment, and (3) Leadership style on fraud in the government sector of the study in theSiak Regency OPD. In this study, the sample population was 43 regional apparatusorganizations. Sampling using Purposive Sampling. Data analysis used in this study wasusing multiple regression analysis techniques with a statistical approach operated throughthe SPSS program. The results of this study concluded that (1) Regulation Enforcement, (2)Organizational Commitment, and (3) Leadership style have an effect on fraud in thegovernment sectorKeywords: Fraud, Regulation Enforcement, Organizational Commitment, Leadership Style]]>
