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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Ilmu Administrasi Publik Journal of Accounting and Investment Economic Education Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi dan Ekonomika Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Jurnal Analisis Bisnis Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Jurnal Tabarru': Islamic Banking and Finance JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis Terapan BENING Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Manajemen Stratejik dan Simulasi Bisnis Media Riset Akuntansi Auditing & Informasi Jurnal Nusantara Mengabdi Jurnal Akuntansi dan Governance Andalas Jurnal Analisis Bisnis Ekonomi
Rayna Kartika, Rayna
Department Of Accounting, Faculty Of Economics, Universitas Andalas, West Sumatra
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Keterbacaan Informasi Naratif Laporan Tahunan dan Cash Holdings Annisaa Rahman; Rayna Kartika
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29886

Abstract

This research aims to test and analyze the effect of readability narrative information of the annual report on cash holdings.  The readability is measured by the Gunning Fog Index, while cash holdings are measured by the ratio of cash to total assets. The study was conducted in the period 2015 to 2017. The population of this study is all non financial sector companies listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling and selected 712 firm-year. Data analysis uses multiple linear regressions. The results show that the readability of the company's annual report affects the companies’ cash holdings. The harder the annual report is read, the greater the amount of cash held by the company. The findings of this study are in line with precautionary and agency motives. The findings of this study briefly show support for the readability of annual reports on the company's internal financial policies.
Corporate Social Responsibility, Financial Distress, Dan Siklus Hidup Perusahaan Elsa Fitri Utami; Annisaa Rahman; Rayna Kartika
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.289

Abstract

The purpose of this study is to prove that corporate social responsibility has a negative effect on financial distress and test corporate social responsibility against financial distress in different life cycle stages. Corporate social responsibility in this study measured using Global Reporting Iniative (GRI)-G4. Financial distress in this study measured using Altman’s Z-score model. This study classifies the life cycle of companies using cash flow pattern that includes phase start-up, growth, mature, and decline. The population in this study were all companies listed on the Indonesia Stock Exchange from 2014 - 2018. The sample of this study was 269 companies. Data was analyzed using logistic regression methods. The results showed that corporate social responsibility disclosure has a negative effect on financial distress. There is no evidence to support that at the start-up stage, CSR has a positive effect on financial distress. In the life cycle of the growth and mature stages, CSR has a negative and significant effect on financial distress. There is no evidence to support that at the stage of decline, CSR has a negative effect on financial distress.
Pengaruh Corporate Governance dan Diversifikasi terhadap Kinerja Keuangan Perusahaan yang Menerapkan Enterprise Resource Planning (ERP) Nazhfiyani KS; Rita Rahayu; Rayna Kartika
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.458

Abstract

This study aims to prove empirically the effect of corporate governance and diversification on the financial performance of companies that have implemented enterprise resource planning. The dependent variable in this study is financial performance as measured by Return On Assets. The independent variables in this study are corporate governance and diversification. Corporate governance is measured by the proportion of the independent board of commissioners. Diversification is measured by the number of business lines. This study uses firm size as a control variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the samples obtained were 33 manufacturing companies that met the criteria. The analytical method used is multiple linear regression analysis with SPSS software version 25. The results showed that corporate governance has a positive effect on the financial performance of manufacturing companies that have implemented enterprise resource planning, and diversification also has a positive effect on the financial performance of companies that have implemented enterprise resource planning. 
EFEKTIFITAS DAN PEMANFAATAN INSENTIF PAJAK PADA UMKM PADA MASA PANDEMI COVID-19 Rayna Kartika; Iswardi
Jurnal Bisnis Terapan Vol. 6 No. 1 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i1.4722

Abstract

During pandemic Covid-19, the productivity of SME(small and medium enterprises) is getting decreasing and the government boosts the existence of SME by giving the incentive tax until December 2020 to tax payer. SMEs are hoped to utilize the incentive tax as it can assist SMEs in Indonesia. Therefore, the objectives of this research are to (1) investigate the understanding of SMEs about article 21 and the tax incentives, (2) explore how effective the socialization about tax incentives. The design of this research is a qualitative descriptive using online interview and questionnaires. Samples taken are 40 SMEs in West Sumatera using purposive sampling techniques. The results show that more than 50% of SMEs in this research has already understood about income tax article 21, and more than 40% of SMEs are also familiar with the tax incentive, however, related to socialization of tax incentive from authority party, SMEs hope to obtain more information either online or offline.
Determinants of Muslim Customers’ Preferences towards Islamic Banks Products and Services Rayna Kartika; Fidya Kasih Maulidya
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 2 No 2 (2021): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.627 KB) | DOI: 10.25077/mssb.2.2.1-21.2021

Abstract

As Indonesia has the biggest Muslim population in the world, Islamic banks starts to bloom in Indonesia rapidly. This paper aims to investigate the determinants of Muslim people to be customers of Indonesian Islamic banks. The determinants which are empirically tested are product knowledge of Islamic bank, product information dissemination, the profit margin of Indonesia Islamic banks, and service quality provided by Indonesia Islamic banks towards the preferences of Muslim people to be customers of Islamic banks. This research uses quantitative design which there are 155 samples conducted in this research and analyzed using SPSS. The sampling technique is purposive sampling where there are some criteria required to obtain respondents. The findings show that product knowledge, product information dissemination, and profit margin affect the preferences of being Islamic banks’ customers while service quality does not affect the preferences of being Islamic banks customers.
Pembenahan Keuangan Masjid Ashriyah Nagari Saok Laweh Kabupaten Solok, Sumatera Barat Rayna Kartika; Rinaldi Munaf; Annisaa Rahman; Atika Gando Suri
Warta Pengabdian Andalas Vol 28 No 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.28.3.341-346.2021

Abstract

A mosque is a Muslim centre to be held in high esteem and maintained. That management would include physical or nonphysical enhancement, increased worship function, and others. Functionally, a mosque needs to be run as well as possible, so good mosque management is required. Therefore, every mosque's management should have transparency regarding financial transactions. As a form of a nonprofit public sector organization, a mosque must create a financial report consistent with a definitive statement of financial accounting (PSAK) 45 that regulates nonprofit reporting. The objective of the public's service was to provide allocated financial statements to the Ashriyah Saok Laweh using the Excel app-based program (Akoontan). This provision is necessary for the administrator of Ashriyah Saok Laweh to be able to comprise the financial report and present the easily understood finance report of the donor and the worshiper mosque Ashriyah Saok Laweh, distric of Solok, West Sumatra.
MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA Dian Yuni Anggraeni; Rayna Kartika; Yuskar Yuskar
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.467 KB) | DOI: 10.25105/mraai.v20i2.6089

Abstract

Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely connected to CSR, called Islamic Social Reporting (ISR). Thus, this study aims to examine the presence of Muslim CEO on ISR disclosure. Using regression analysis, this empirical study covers a sample of firms which are listed in the Jakarta Islamic Index (JII) for the year 2016-2018. The result reveals that Muslim CEO has a positive and significant relationship with ISR disclosure. It suggests that the attribute of board (CEO) has an importance role to enhance ISR engagement among corporation, especially a religion background of CEO as Islam emphasises the relationship between Allah and man and Allah and the environment or the nature.
ANALISIS PENGUKURAN KUALITAS WEBSITE DENGAN METODE WEBQUAL 4.0 Rayna Kartika; Ares Albirru Amsal; Muthia Sang Putri
BENING Vol 9, No 2 (2022): NOVEMBER 2022
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v9i2.4708

Abstract

Sebagai salah satu aplikasi pencari kerja yang diminati dan popular, Jobstreet hadir membawa keterbaruan dalam memberian kemudahan dan informasi dalam mencari kerja. Penelitian ini bertujuan untuk mengetahui pengaruh antara beberapa factor dari user satisfaction yaitu usability quality, information quality dan service interaction quality terhadap user satisfaction pada aplikasi Jobstreet. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif deskriptif dan teknik pengambilan sampel yang digunakan adalah purposive sampling dengan beberapa kriteria. Responden penelitian adalah 100 orang yang merupakan pengguna aplikasi Jobstreet. Data dianalisis dengan model regresi dengan alat menggunakan SPSS. Hasil penelitian menunjukkan semakin baik usability quality, information quality dan service interaction quality yang dimiliki oleh website atau aplikasi maka semakin tinggikepercayaan user dan semakin baik pula user satisfaction. Variabel usability quality, information quality, dan service interaction quality memiliki pengaruh positif yang signifikan terhadap user satisfaction. Sehingga dapat disimpulkan semakin tinggi usability quality, information quality, dan service interaction, maka semakin baik pula user satisfaction pada aplikasi Jobstreet tersebut
Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan Suci Oktavia; Asniati Bahari; Rayna Kartika
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4207

Abstract

Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of the fraud hexagon theory on financial statement fraud. Hexagon fraud has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that the stimulus in terms of financial stability, the stimulus assessed from external pressure, and ego had an effect on fraudulent financial statements. The stimulus in terms of financial targets, capability assessed from the change of directors, opportunity or ineffective supervision on financial performance monitoring, rationalization, and collusion have no effect on fraudulent financial statements.
E-Government During the Pandemic: Maturity Assessment of the Provincial And Regency/City Website in West Sumatra Amsal Djunid; Asniati Asniati; Rayna Kartika; Indah Permata Suryani; Ares Albirru Amsal
Jurnal Ilmiah Ilmu Administrasi Publik Vol 10, No 2 (2020)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v10i2.16460

Abstract

E-government uses information technology to change government relations with citizens, the private sector, and other institutions. The importance of identifying e-government performance cannot be separated from the use of the website. Thus, assessing the website quality is very important as it helps determine the quality of e-government services and improve service processes. In almost two years of implementing e-government in West Sumatra, there has been no evaluation of the provincial and district/city government websites, which are the primary tools for implementing e-government today. In the Covid-19 pandemic period, the website's role has become more critical as a means for the public to get the latest information regarding developments in handling the pandemic. This study focuses on assessing and evaluating the level of maturity (maturity assessment) of the provincial and district/city government websites in implementing e-government and its relationship in response to the Covid-19 pandemic. Forty websites were assessed for their e-government maturity in this study. The website consists of 19 district/city websites, one provincial webpage, and 20 websites for handling Covid-19 for each district/city and province. The maturity assessment was measured using the United Nations (UN) e-government maturity model. This study found that government websites are still at stage 1 and stage 2 maturity models. Meanwhile, the Covid-19 handling website is on stage1. It is hoped that the government in West Sumatra will pay more attention to improving e-government through websites in the current pandemic era.
Co-Authors Abd. Rasyid Syamsuri Afifah, Naila Nurul Ainul Mardiah Alamsyah, Adithya Alfiqri, Muhammad Rozaq Amsal Djunid Amsal, Ares Albirru Anggraeni, Dian Yuni Anggraeni, Dian Yuni Anggraini, Dian Yuni Annisa Rahman Aprilita, Vivi Asniati Asniati Asniati Bahari Atika Gando Suri Denny Yohana Deny Yohana Dian Yuni Anggraini Djunid, Amsal Efrizon Efrizon Elsa Fitri Utami Fauzan Misra Fery Adrianus Fidya Kasih Maulidya Firdaus Fitriyeni Oktaviani Ghina Luqyana Ref Hadelina, Rizka Harzikra, Rafki Husna Roza Istivani , Fhirasa Iswardi Muhammad Harry Krishna Mulia Muhammad Wafiq Muthia Sang Putri Nazhfiyani KS Oktavia, Fitriyeni Putri Nadia Putri, Rahma Dini Rahayu, Rita Rahmat Febrianto Ref, Ghina Luqyana Rinaldi Munaf Rita Rahayu Riyadi Aprayuda Sanda Patrisia Komalasari Setia, Andes Silmi Silmi Suci Oktavia Suryani, Indah Permata Syahril Ali Syofriyeni, Nini Tri, Diwah Ganda Triani, Laura Amelia Vera Wydia Utami Verni Juita Wafiq, Muhammad Yunila Dwi Putri Yuskar .