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All Journal AKUNTABILITAS RJABM (Research Journal of Accounting and Business Management) Surya Abdimas JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Enterprise and Development (JED) Cendekia : Jurnal Pengabdian Masyarakat International Journal of Economics Development Research (IJEDR) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) AKM: Aksi Kepada Masyarakat Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Akuntansi, Auditing dan Investasi (JAADI) Journal of Accounting and Taxation MABUSS: Journal of Management, Business and Social Sciences
Risal
Universitas Panca Bhakti
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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The Impact Of Pandemic On Tax-Paying Compliance Endang Kristiawati; Wilda Sari; Ali Afif; Jaurino Jaurino; Risal Risal; Febriati Febriati
Journal of Accounting and Taxation Vol. 3 No. 1 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i1.1082

Abstract

This study aims to determine taxpayers' perception and financial conditions during the pandemic on the level of tax compliance in Micro, Small, and Medium Enterprises (MSMEs). The research method used in this study is a data quality test consisting of validity and reliability testing, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, and hypothesis testing consisting of multiple regression analysis. The variables in this study are taxpayers' perceptions and financial conditions during the pandemic. The results of this study indicate that the perception of taxpayers and financial conditions during the pandemic has a positive effect on compliance with paying taxes on MSMEs in Pontianak City. Theory of Planned Behavior supports this research to explain taxpayers' perception that all actions or behavior begin with intention. Behavioral intentions are formed by attitudes toward behavior, social norms and control over perceived behavior. Government policies in tax incentives provide convenience for MSME actors because MSME taxpayers do not need to deposit taxes owed but only need to make a realization report every month. This will increase taxpayer awareness in fulfilling their tax obligations.
EVALUATION MODEL IN DEVELOPING SOYBEAN AREA ACTIVITIES IN WEST LAMPUNG REGENCY Sartono Sartono; Risal Risal; Endang Kristiawati
Journal of Management, Business and Social Sciences Vol. 1 No. 1 (2023): January
Publisher : Program Studi Magister Manajemen

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Abstract

The objectives of this study are to (1) Identify the background and objectives of soybean area development activities in West Lampung Regency, (2) Identify supporting resources for the implementation of soybean area development activities in West Lampung Regency, (3) Identify the suitability of the goals and objectives of soybean area development activities in West Lampung Regency with their implementation (4) Identify the benefits/impacts of the implementation of soybean area development activities in West Lampung Regency on the local government (West Lampung Regency) and for farmers. This research is based on the CIPP evaluation model with a qualitative approach. The sampling was 43 people. The data obtained came from primary and secondary data. Data collection used observation techniques, interviews, literature studies, and questionnaires. The results of the research from the evaluation results (1) Context evaluation that the background and objectives of the activity are in accordance with law number: 22 of 2019 and Regulation of the Minister of Agriculture number: 18/PERMENTAN / RC.040 /4/2018, (2) Input evaluation states that all supporting aspects such as human resources, socialization, production facilities, and budgets already have a basis/guidelines for implementation, only need improvement, namely the production facilities provided must be in accordance with soybean cultivation standards, (3) Process evaluation all aspects are appropriate, only need improvement, namely optimizing the role of farmers, (4) Product evaluation that the results of the implementation of activities have had a lot of impact on farmers as implementers of activities although not yet optimal, Farmers get additional income while the benefits for local governments are the addition of soybean planting areas in West Lampung Regency but production is not optimal, namely production of 123 tons/hectare of the target of 425 tons/hectare or realized 29%.
ANALISIS IMPLEMENTASI GOOD GOVERNANCE PADA PENGELOLAAN KEUANGAN DESA SEPANGAH KECAMATAN AIR BESAR KABUPATEN LANDAK Dowi Sinta, Fiyo; Risal
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to see how good governance is implemented in the aspects of Transparency,Accountability and Public Involvement in the management of village funds. By using a qualitativedescriptive method, the technical analysis used is through the In-depth Interview technique whichconsists of three stages, namely Data Reduction, Data Presentation and Drawing Conclusions. Basedon the results of the research conducted, it shows that the Good Governance of Village FundManagement in Sepangah Village is guided by Landak District Regent Regulation Number 62 of 2020.From a transparency perspective, it has not been fully implemented, where there are no announcementboards or information boards that can be accessed by the village community. In the aspect ofAccountability, it has been guided by the Regulations, it's just that in accountability reports, it still oftenexperiences delays due to a lack of human resources and knowledge of computer mastery which is anobstacle. And seen from the aspect of Public Involvement the Sepangah village government has beencarried out in accordance with regulations wherein every deliberation held has involved villageinstitutions in planning development decision-making as well as the community participating in mutualcooperation.
ESG disclosure and company profitability: Does company size play a role? Risal, Risal; Mustaruddin, Mustaruddin; Afifah, Nur
Journal of Enterprise and Development (JED) Vol. 6 No. 2 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i2.10072

Abstract

Purpose — This study aims to examine the relationship between Environmental, Social, and Governance (ESG) disclosures and profitability, with firm size as a moderating variable.Method — This study employs a quantitative approach using Moderated Regression Analysis (MRA) techniques. The sample consists of 52 companies listed on the Indonesia Stock Exchange from 2017 to 2021.Result — We found that ESG disclosure has a significant negative effect on profitability, using ROA as a proxy. Additionally, company size moderates the relationship between ESG disclosure and ROA profitability.Practical implications — The study implies that disclosing corporate ESG activities incurs relatively high costs, which may reduce ROA in the short term. However, large companies are likely to have access to capital and resources that can help overcome ESG-related costs and ultimately increase ROA in the long term.
ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP NIAT MAHASISWA UNTUK MENGUNGKAPKAN KECURANGAN (WHISTLEBLOWING) AKADEMIK Senara Ernawati, Rosalia; Risal; Wulandari, Renny; Mayasafitri, Rina
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 2 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Accounting students as prospective accountants should behave ethically and have the courage to reveal anacademic fraud if they become aware of a fraud case that has occurred. This study aims to determine the effect ofsubjective norms, attitudes toward behavior, behavioral control and the seriousness of fraud on the intention ofaccounting students to disclose fraud (whistleblowing). This study uses a questionnaire to collect the requiredinformation. In collecting data, researchers used a sampling technique using a purposive sampling method. Thepopulation of this study was 174, the number of questionnaires collected was 110 respondents who had filled outand submitted questionnaires. The results showed that subjective norms and perceptions of behavioral controlhad no effect on students' intentions to reveal academic cheating, while perceptions about attitudes towardbehavior and the seriousness of cheating had a significant effect on students' intentions to disclose academiccheating.
PENGARUH LITERASI KEUANGAN, PENGETAHUAN DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL MODERASI Widiarti, Aika; Risal, Risal; Wulandari, Renny; Adetia, Nova
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.493

Abstract

The study uses a quantitative approach with the aim of analysing the effect of financial literacy,investment knowledge and investment motivation on student interest in investing withtechnological developments as a moderating variable. The data used is primary data obtainedfrom distributing questionnaires directly using hard copies and google forms. The researchsample was 130 students who are members of the Capital Market Study Group (KSPM) Facultyof Economics and Business at various universities in Pontianak city. The sampling techniqueused was probability sampling. Data analysis in this study used multiple linear regression andModerated Regression Analysis (MRA) with SPSS version 25. The results of this study indicatethat financial literacy, investment knowledge, and investment motivation affect student interestin investing. Meanwhile, technological development moderates the relationship betweeninvestment motivation and student interest in investing. However, information technology doesnot moderate the effect of financial literacy and investment knowledge on student interest ininvesting in the capital market.
Determinan Financial Distress Pada Perusahaan Bumn Di Bursa Efek Indonesia Wahyuni, Titi Putri Nuji; Risal; Febriati; Renny Wulandari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2238

Abstract

This study is a quantitative research that aims to determine the influence of liquidity, profitability, leverage, and sales growth on financial disclosure in state-owned companies on the Indonesia Stock Exchange for the period 2018-2022. Financial distress is a condition of a company where its finances are experiencing an unhealthy state or crisis, the measurement of financial distress uses the Altman Z-Score model, the population in this study is state-owned companies listed on the Indonesia Stock Exchange (IDX), with a sample of 10 State-Owned Enterprises (SOE) obtained by the purposive sampling method. The processing and testing technique uses multiple linear regression tests. The results of the study show that sales growth has no effect on financial distress. Meanwhile, liquidity has a significant negative effect, profitability has a significant positive effect and leverage has a significant negative effect on financial distress.
Firm Size, Profitability, and ESG Disclosure in Indonesia: Geographical Location As Moderating Variable Risal Risal; Giriati Giriati; Wendy Wendy; Helma Malini
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5002

Abstract

Environmental, Social, and Governance (ESG) is a framework used to evaluate company performance on environment, social, and governance aspects. ESG disclosure is a means of communication used by companies to strengthen corporate legitimacy. This study aims to examine the effect of company size and profitability on ESG disclosure as moderated by geographical location, while also adding company age and leverage as control variables. This research employs a quantitative approach with purposive sampling technique. Data analysis uses moderating regression analysis (MRA). The results show that company size has no effect on ESG disclosure, while profitability has a significantly negative effect. Meanwhile, geographical location fails to moderate the effect of company size on ESG disclosure and geographical location significantly and negatively moderates the effect of profitability on ESG disclosure. The research contribution is that the ESG company level in each region indicates that external pressure and existing regulations have not been able to create significant differences between regions and this research also provides information to management, investors and stakeholders that geographical location is a company challenge and together to be able to pay attention to policies and decisions that can be made.
VARIABEL ANTESENDEN YANG MEMPENGARUHI PROFITABILITAS DI BURSA EFEK INDONESIA Samidah, Neneng; Risal, Risal; Kristiawati, Endang; Wulandari, Renny
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 1 (2025): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i1.1429

Abstract

Profitability is one of the parameters of a company's success. In line with the national economic recovery in 2022, it will provide a significant increase in company profitability. However, in reality, companies still experience a decline in the level of profitability which is reflected in company profits. This research aims to determine the influence of company size, liquidity, leverage, efficiency and working capital turnover on profitability in Infrastructure, Utility and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is companies listed on the Indonesia Stock Exchange in the Infrastructure, Utilities and Transportation sectors. The research sample was 13 infrastructure, utility and transportation companies obtained using the method purposive sampling. Data collection techniques use documentation. Data processing and analysis techniques were carried out using multiple linear regression analysis techniques. The research results show that partially liquidity, efficiency, and working capital turnover do not have a significant positive effect on company profitability. Where as Firm size has a significant positive effect Firm size has a significant positive effect while leverege negative and significant effect on profitability in Infrastructure, Utilities and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022.Keywords:  Profitability, Firm Size, Liquidity, Leverage, Efficiency.
Strategi Pengelolaan dan Pengembangan Badan Usaha Milik Desa Kecamatan Batang Lupar Kabupaten Kapuas Hulu Endang Kristiawati; M. Zalviwan; Febriati; Risal; Afif; Wildasari
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.125 KB) | DOI: 10.57248/jilpi.v1i3.58

Abstract

Badan Usaha Milik Desa dibentuk oleh Pemerintah Desa untuk mendayagunakan segala potensi ekonomi, kelembagaan perekonomian, serta potensi sumber daya alam dan sumber daya manusia dalam rangka meningkatkan kesejahteraan masyarakat Desa. Badan Usaha Milik Desa secara spesifik tidak dapat disamakan dengan badan hukum seperti perseroan terbatas, atau koperasi. Oleh karena itu, Badan Usaha Milik Desa merupakan suatu badan usaha bercirikan Desa yang dalam pelaksanaan kegiatannya di samping untuk membantu penyelenggaraan Pemerintahan Desa, juga untuk memenuhi kebutuhan masyarakat Desa. Strategi penguatan ekonomi desa melalui Badan Usaha Milik Desa, merupakan salah satu solusi untuk melepaskan ketergantungan masyarakat desa terhadap bantuan Pemerintah dan untuk dapat menggali potensi daerah. Badan Usaha Milik Desa, merupakan Lembaga usaha yang dikelola oleh masyarakat dan pemerintah desa serta tidak lagi didirikan atas instruksi pemerintah, tidak dikuasai kelompok tertentu serta dalam menjalankan usahanya untuk kepentingan hajat hidup orang banyak yang strategi di desa.
Co-Authors Adetia, Nova Afif Ali Afif Aris Setiawan Dowi Sinta, Fiyo Endang Kristiawati Endang Kristiawati Endang Kristiawati Endang Kristiawati Kristiawati Endang Kristiawati, Endang Febriati Febriati Febriati Giriati Giriati Helma Malini Hidayatullah, Ramdani Jaurino Jaurino M. Zalviwan Mayasafitri, Rina Muhammad Afif Mustaruddin Reni Dwi Widyastuti Renny Wulandari Renny Wulandari Samidah, Neneng Sartono Sartono Senara Ernawati, Rosalia Sutanto, Burhan Wahyuni, Titi Putri Nuji Wendy Widiarti, Aika Wilda Sari Wildasari Yudistari, Yola