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All Journal Journal of Accounting and Investment Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Akuntansi Barelang Muhammadiyah Riau Accounting and Business Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Akuntansi'45 Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntansi dan Keuangan West Science Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Research in Accounting Journal
Evi Marlina, Evi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Audi M, Neysa; Marlina, Evi; Samsiah, Siti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.865

Abstract

This study aims to analyze the effect of capital structure, liquidity, and managerial ownership on financial performance with company size as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Data obtained from annual reports through www.idx.co.id. The research population includes 111 companies, with purposive sampling technique producing 34 companies as samples for three years of observation, so that the total research data is 102 data. The analysis was conducted using the moderated regression analysis (MRA) method with SPSS 25. The results showed that capital structure and liquidity affect financial performance, while managerial ownership has no effect. MRA test shows that firm size moderates the relationship between capital structure and liquidity on financial performance, but does not moderate the relationship between managerial ownership on financial performance. Thus, capital structure and liquidity play an important role in financial performance, while managerial ownership has no significant effect.
PENGARUH PEMAHAMAN SAK EMKM, LATAR BELAKANG PENDIDIKAN, DAN UKURAN USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Zennita, Laurencia; Marlina, Evi; Fitriana, Nur
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.867

Abstract

The study aims to find out and analyze whether understanding of SAK EMKM, educational background, and business size influence the quality of MSME financial reports in Pekanbaru City. The method used in research is quantitative. Primary data was collected using a questionnaire. The entire Pekanbaru MSME population was included in the research. The sampling approach used in this research is random sampling based on the Slovin formula. The research results explain that understanding EMKM SAK, educational background, and business size all influence the quality of MSME financial reports.
Determinan Tingkat Pengungkapan Pada Laporan Keuangan Pemerintah Daerah Yuweni, Junita; Syafputra, Rudy; Marlina, Evi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.7691

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh temuan audit, kekayaan pemerintah, rasio independensi dan kompleksitas daerah terhadap tingkat pengungkapan dalam laporan keuangan pemerintah daerah. Metode yang digunakan dalam penelitian adalah metode kuantitatif. Populasi dalam penelitian ini adalah laporan keuangan pemerintah daerah Kabupaten/Kota di Provinsi Riau tahun 2021-2023. Sampel yang digunakan adalah purposive sampling yang berjumlah 36 LKPD. Pengumpulan data yang digunakan adalah metode dokumentasi dengan mengumpulkan informasi berupa dokumen laporan keuangan pemerintah daerah. Data dianalisis menggunakan program SPSS 26. Hasil analisis menunjukkan bahwa temuan audit, kekayaan pemerintah dan rasio independensi tidak berpengaruh signifikan terhadap tingkat pengungkapan dalam laporan keuangan pemerintah daerah Kabupaten/Kota di Riau. Sementara itu, variabel kompleksitas daerah berpengaruh negatif signifikan terhadap tingkat pengungkapan dalam laporan keuangan pemerintah daerah Kabupaten/Kota di Riau.
Penerapan Prinsip Good Corporate Governance dalam Meningkatkan Kinerja Keuangan di Dinas Pemberdayaan Masyarakat Desa, Kependudukan, dan Pencatatan Sipil Provinsi Riau Rahmadani, Hanum Nur; Marlina, Evi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.7974

Abstract

Artikel ini membahas tentang pentingnya penerapan prinsip-prinsip Good Corporate Governance (GCG) dalam meningkatkan kinerja keuangan pada Dinas Pemberdayaan Masyarakat Desa, Kependudukan dan Pencatatan Sipil Provinsi Riau. GCG yang diterapkan dengan baik dapat mendukung efisiensi pelaksanaan program kerja, mengoptimalkan alokasi anggaran, serta memastikan kebijakan yang diambil memberikan manfaat nyata bagi masyarakat desa. Penerapan GCG juga berperan dalam menciptakan transparansi pengelolaan keuangan yang dapat mengurangi risiko penyimpangan dan meningkatkan akuntabilitas publik. Artikel ini mengupas bagaimana penerapan GCG dapat menjadi pendorong peningkatan kinerja keuangan, mendukung reformasi struktural, serta berkontribusi terhadap kebijakan pemerintah dalam peningkatan kualitas pelayanan publik dan penguatan masyarakat desa.
Edukasi dan Penerapan Digitalisasi BUMDes: Memanfaatkan Teknologi untuk Kemajuan Desa Suci, Rama Gita; Marlina, Evi; Unik, Mitra; Rodiah, Siti; Armel, R. Septian; Medikawati, Reny; Azmi, Zul; Sarmila, Wingki
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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

Abstract

Pengelolaan potensi desa yang dikelola oleh BUMDes harus didukung oleh teknologi digitalisasi. Tujuan dari pengabdian ini untuk memberikan pendalaman terkait implementasi penggunaan aplikasi berbasis digitalisasi dalam menunjang operasional usaha BUMDes. Metode pelaksanaan pengabdian ini menggunakan sosialisasi tata kelola BUMDes, pendampingan penggunaan aplikasi yang dilakukan secara langsung dan terdapat monitoring dan evaluasi penggunaan aplikasi. Hasil pengabdian didapatkan peserta BUMDes yang terlibat sudah mulai mampu memahami penerapan penggunaan aplikasi. Pemanfaatan teknologi dapat menciptakan berbagai kemudahan dalam operasional usaha BUMDes. Kolaborasi antara akademisi, pemerintah, dan BUMDes juga diperlukan untuk mendukung adopsi teknologi secara menyeluruh di wilayah pedesaan.
The Impact of Accounting Information Systems, Internal Audit, and Human Resource Quality on Employee Performance at PT. Bumi Berdikari Sentosa Wina Raida Anggraini, Cut; Puspitasari, Dian Puji; Marlina, Evi
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.7667

Abstract

This study aims to examine the influence of accounting information systems, internal audit, and the quality of human resources on employee performance at PT. Bumi Berdikari Sentosa. The data collection method employed in this research is a questionnaire. The population consists of all 55 employees of PT. Bumi Berdikari Sentosa, with a sample of 45 employees selected through purposive sampling. The data analysis techniques used include descriptive analysis, data quality testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and the coefficient of determination test.The findings reveal that the accounting information system has a significant positive effect on employee performance. In contrast, internal audit does not show a significant effect on employee performance. Meanwhile, the quality of human resources significantly influences employee performance.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF BUMDes FINANCIAL STATEMENT IN KAMPAR REGENCY Agustina, Ulviana; Marlina, Evi; Gita Suci, Rama
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.751

Abstract

This study aims to analyze the effect of human resource competence and the use of information technology on the quality of financial statements of BUMDes in Kampar Regency. This quantitative research used primary data collected through a Likert scale questionnaire with a sample of 107 respondents, determined using simple random sampling and the Slovin formula. The data were analyzed using multiple linear regression with SPSS 26. The results show that both partially and simultaneously, human resource competence and the use of information technology significantly affect the quality of BUMDes financial statements in Kampar Regency.
The Effect of Tax Regulatory Understanding and Awareness on Taxpayer Compliance with Risk Preferences as Moderation Variables Junaini, Adek Putri; Marlina, Evi; Fionasari, Dwi; adek putri junaini
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 03 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i03.2475

Abstract

Penelitian ini berupaya mengkaji pengaruh pemahaman peraturan perpajakan dan kesadaran akan kepatuhan wajib pajak, dengan preferensi risiko berfungsi sebagai variabel moderator.     Data pokok untuk investigasi kuantitatif ini diperoleh dengan menggunakan kuesioner.  Penelitian ini menggunakan rumus Slovin untuk prosedur pengambilan sampel acak dasar dengan 100 wajib pajak.   Penelitian ini mencakup 182.588 wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Senapelan pada tahun 2024.  Temuan dari analisis regresi sedang (MRA) menunjukkan bahwa preferensi risiko dapat memoderasi keterkaitan antara pemahaman wajib pajak tentang aturan perpajakan dan kesadaran kepatuhan wajib pajak perorangan yang terdaftar di KPP Pratama Pekanbaru Senapelan.
PENTINGNYA INTEGRITAS, INDEPENDENSI DAN PROFESIONALISME PADA KUALITAS AUDIT: THE IMPORTANCE OF INTEGRITY, INDEPENDENCE AND PROFESSIONALISM IN AUDIT QUALITY Putri, Atika Asadita Sarni; Putri, Adriyanti Agustina; Marlina, Evi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.in layout

Abstract

This research was conducted to determine the effect of integrity, independence and professionalism on audit quality of the auditors of the Financial and Development Supervisory Board of Riau Province. This research is a quantitative. The population in this study were all auditors at BPKP Riau Province, totaling 84 auditors. Sampling used the saturated sample method or total sampling so that the entire population, totaling 84 auditors at the Riau Province BPKP Representative, will be used as the research sample. The data in this study used primary data, with data collection methods using questionnaires. Analyses of multiple linear regression by using SPSS for Windows. The results of the study show that integrity, independence and professionalism affect audit quality
Pendampingan Pengelolaan Keuangan Berbasis Teknologi Pada Badan Usaha Milik Desa (BUMDES) Citra Permai Rodiah, Siti; Azhari, Intan Putri; Suci, Rama Gita; Marlina, Evi; Azmi, Zul; Putri, Adriyanti Agustina; Armel, R. Septian
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 1 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i1.4947

Abstract

BUMDesa is a business run by the Village based on the Village Deliberation and has the aim of improving the village economy. BUMDesa management cannot be separated from the preparation of financial reports. BUMDesa Citra Permai has experienced a change in membership and the addition of products and services in its economic activities so it requires assistance in BUMDesa management, especially in the preparation of financial reports. The UMRI Accounting Study Program Community Service Team provides training and assistance in preparing financial reports using the Excel For Accounting (EFA) application. Training on preparing financial reports using EFA was attended by all Citra Permai BUMDesa managers. This activity was carried out for 3 days using four methods including surveys, input/account addition, implementation and evaluation. During the implementation of the community service activities, BUMDesa managers seemed enthusiastic by providing various questions regarding transactions that might occur and how BUMDesa recognizes and records these transactions in EFA. After simulating the use of EFA, managers know the benefits and convenience of using EFA.
Co-Authors A, Dian Putri Riri adek putri junaini Adriyanti Agustina Putri, Adriyanti Agustina Afredo, M. Agustiawan Agustiawan Agustina, Ulviana Ahyaruddin, Muhammad Anisa Afmin, Dewi Aprilia, Winda ASSEGAF, ZAKKY HAIKAL Audi M, Neysa Azhari, Intan Putri Azmi, Zul Berlian, Indah D, Sangra Puttidia Fionasari, Dwi fionsari, dwi G, Nissy Alvaro Lumban GITA SUCI, RAMA Gustina, Sukma H, Indarti Mellita Hardiansyah, Ribal Hardiyanti, Salsabilla Hendri Ali Ardi, Hendri Ali Ilham, Annisa Puteri Junaidi, Rizky Junaini, Adek Putri Lawita, Nadia Faturrahmi Lubis, Azwin M, Wilson Saputra Medikawati, Reny Melati, Selvi N, Andreas Richardo Nur Fitriana Nurfadhilla, Icha OCFANI, ARIN P, Dynda Athallah Puspitasari, Dian Puji Putri, Atika Asadita Sarni Putri, Nurdiana R, Dimas Sanjaya R.Septian Armel Rahmadani, Hanum Nur Retno Anggraini Riani, Ragil S, Dear Gabriel Sahrawani, Risma Ihza Sari, Ayu Indah Sarmila, Wingki Sianipar, Yosua Silvia, Rena siti rodiah Siti Samsiah, Siti Suci, Rama Gita Suriswan, Wily Surya, Igo Syafputra, Rudy Unik, Mitra W, Tio Adrian Wina Raida Anggraini, Cut Yuweni, Junita Zega, Berkat Lindungan Zennita, Laurencia