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THE EFFECT OF BUDGET GOAL CLARITY, INTERNAL CONTROL SYSTEMS, AND QUALITY OF HUMAN RESOURCES ON THE VILLAGE CHIEF PERFORMANCE WITH ACCOUNTABILITY AND ORGANIZATIONAL COMMITMENT AS THE MODERATING VARIABLES YANTI, RIZKE WILI; SARI, RIA NELLY; WATI, VINCE RATNA
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 1 (2021)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.1.1-16

Abstract

This study aims to examine and analyze the effect of budget goal clarity, internal control systems, and quality of human resources on the village chief performance with accountability and organizational commitment as the moderating variables. The population of this study is 218 village chief in Kuantan Singingi Regency. This study applied purposive sampling method and 130 chief villages were selected as a sample. The study used primary data and applied Moderrated Regression Analysis (MRA) by using SPSS 23th version to test the hyphoteses. The result of this study shows that budget goal clarity, internal control systems, and quality of human resources affect the village chief performance. Futhermore, the result shows that accountability and organizational commitment strengthen the effect of budget goal clarity, quality of human resources and internal control systems on the village chief performance.
Pengaruh tata kelola pemerintahan, efektivitas pengendalian internal, dan peran auditor internal terhadap tingkat kecurangan (studi pada satuan kerja perangkat daerah kabupaten kuantan singingi) Rizke Wiliyanti; Ria Nelly Sari; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this study is to examine the effect of good governance,internal control effectiveness and the role of the internal auditor on the level of fraud.The population of this study were employees who worked in government agencies (27, agencies) in Kuantan Singingi regency. The sampling method used in this study is purposive sampling method. The data then analysed by using SPSS 18 software.The results prove that the effectiveness of internal controls and the role of internal auditors affect the level of fraud incidents. The magnitude of the effect (R2) of the good governance, effectiveness of internal control, and the role of the internal auditor on the level of fraud was 25,7%. While the remaining 74.3% is influenced by other variables.Keyword: good governance, internal control effectiveness, the role of the internal auditor, the level of fraud.
Optimalisasi Pemasaran Digital Pada Usaha Mikro Kecil Dan Menengah Di Desa Dongkal Karawang: Optimalisasi Pemasaran Digital Pada Usaha Mikro Kecil Dan Menengah Di Desa Dongkal Karawang huda, Syamsul Huda; Pamungkas Satya Putra; Rizke Wiliyanti; Rani Apriani; Danang Kusnanto; Soni Okabrian
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 8 No 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v8i1.598

Abstract

Kegiatan pengabdian kepada masyarakat berbentuk sosialisasi dan pemberdayaan usaha mikro kecil dan menengah (UMKM) dalam memanfaatkan digitalisasi untuk meningkatkan penjualan dan memajukan usahanya. Wilayah Jawa Barat yang memiliki potensi yang besar dalam sektor UMKM adalah Kabupaten Karawang. Kabupaten Karawang yang saat ini sebagai daerah kawasan industri terbesar se-Asia Tenggara memungkinkan banyak para pendatang yang masuk ke Kabupaten Karawang. Banyaknya pendatang dan penduduk yang meningkat memungkinkan tingkat konsumen yang tinggi sehingga memberikan peluang bagi pelaku UMKM di Kabupaten Karawang untuk melakukan 4 jenis industri yaitu pangan, sandang, bahan bangunan dan kerajinan umum. Permasalahan yang dihadapi saat ini oleh para UMKM di Kabupaten Karawang, khususnya daerah Dongkal yaitu kurangnya pengetahuan mengenai pengelolaan digital dalam mengoptimalkan UMKM desa. Target luaran yang dapat dilakukan adalah memberikan berbagai kegiatan yang mengarah pada perubahan paradigma dan efektivitas dari kegiatan Pemerintah Desa Dongkal dalam penguatan bebrbasisi digital upaya meningkatkan UMKM. Kegiatan-kegiatan yang akan diselenggarakan melibatkan berbagai pihak pada stakeholders setempat untuk memberikan dorongan sinergitas dalam penyelesaain persoalan yang dihadapi. Kata Kunci: UMKM; Desa; Digital.
Peningkatan Literasi Pengelolaan Sampah berbasis Zero Waste Management pada Rumah Tangga Keluarga di Desa Duren Muzayanah, Fety Nurlia; Miharja, Rediawan; Muhammad, Rabhi Fathan; Wiliyanti, Rizke; Almanfarisi, Muhammad Gibran; Burhanudin, Mochamad Faishal; Anggraeni, Anggraeni; Shofwaana, Reyza Ardelia
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 3 (2024): Volume 8 Nomor 3 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i3.23067

Abstract

Duren Village is one of the villages in Klari Sub-district with the highest population density per km2 in Klari Sub-district, the population density is is positively correlated with the rate of household waste production. With this influence, good waste management is needed, but Duren Village must face a problem in this regard in the form of Duren Village must face problems in this regard the form of the lack of knowledge and skills of partners in processing household waste and high population density and limited open land. The implementation of this activity was carried out to help Duren Village face these problems with the method of socialization and training related to household waste management based on zero waste management. With the implementation of this activity, the results were obtained increased literacy about household waste management of the participants with sustainability.
The Effect of Third Party Funds, Loans Disbursed, and Allowance for Impairment Losses on Stock Prices: Empirical Study on Conventional Banking Companies Listed on the Indonesia Stock Exchange for the 2023–2025 Period Venni Avionita; Rizke Wiliyanti; Rediawan Miharja; Rabhi Fathan Muhammad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10750

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Loans Disbursed, and Allowance for Impairment Losses (CKPN) on Stock Prices of conventional banking companies listed on the Indonesia Stock Exchange for the period 2023–2025. The study is motivated by the empirical phenomenon of declining banking stock prices concurrent with increasing net income, indicating that investor decision making is not exclusively driven by profitability considerations, but also encompasses fund mobilization, credit disbursement, and credit risk management practices. This study employs a quantitative approach with panel data regression analysis. The sample was determined using purposive sampling, yielding 39 banking companies with a total of 117 observations over the study period. Data analysis was conducted using EViews 12, encompassing descriptive statistics, classical assumption tests, panel data model selection, and hypothesis testing using the Random Effect Model (REM). The results indicate that Third Party Funds, Loans Disbursed, and CKPN jointly exert a significant effect on Stock Price. On a partial basis, Third Party Funds exert a positive and significant effect on Stock Price; Loans Disbursed do not exert a significant effect on Stock Price; and CKPN exerts a positive and significant effect on Stock Price. These findings are consistent with Signaling Theory, which posits that information relating to fund mobilization and credit risk management constitutes an important signal for investors in assessing banking company prospects. This study, therefore, demonstrates that investors do not assess banking companies solely based on profitability, but also consider the bank's capacity to mobilize public funds and manage credit risk effectively as foundational considerations in investment decision making. Keywords: Stock Price, Third Party Funds, Loans Disbursed, Allowance for Impairment Losses.
The Influence of Financial Literacy, Access to Capital, Motivation and Interest in Using E-Commerce on the Performance of MSMEs in Karawang Regency Rizke Wiliyanti; Venni Avionita; Kamaluddin Rahmat
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.33414

Abstract

This study aims to determine the influence of Financial Literacy, Access to Capital, Motivation, and Interest in Using E-commerce on the Performance of MSMEs. This study is a quantitative research using primary data in the form of questionnaires distributed online  (google form media) and offline (direct interviews with respondents). The sample in this study was determined by the Slovin formula with an error tolerance rate of 10% so that the number of respondents was as many as 300 MSME actors. The collected questionnaires are then tabulated and then processed using the SPSS version 26 application. The results of this study show that access to capital, motivation, and interest in using e-commerce have a positive effect on the performance of MSMEs in Karawang Regency. The better access to capital, motivation, and interest in using e-commerce, the performance of MSMEs in Karawang district will increase. Meanwhile, the Financial Literacy variable has an insignificant relationship with the MSME Performance variable in Karawang Regency. Furthermore, the value of the Adjusted R-Square in this study is 0.618 which means that the variation in the variables of financial literacy (X1), access to capital (X2), motivation (X3), and interest in using e-commerce (X4) can explain 61.8% in the variation in the performance of MSMEs (Y). While the remaining 38.2% is influenced by other factors outside this study that can affect the performance of MSMEs.
Pengaruh Profitabilitas, Leverage, dan Risiko Perusahaan terhadap Penghindaran Pajak Sektor Basic Materials Periode 2020-2024 Karina Christanti Victoria Sitorus; Dian Hakip Nurdiansyah; Rizke Wiliyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.10517

Abstract

Low tax compliance in Indonesia reflects low tax morale and a lack of incentives for voluntary tax compliance. The purpose of this study is to examine the effect of profitability, leverage, and corporate risk on tax avoidance. The method used is a quantitative method using sec-ondary data obtained from the financial reports of basic material sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Based on purposive sampling, the total sample of this study was 38 observations, with the sample data analysis technique being multiple linear regression. This study concludes that profitability has no effect on tax avoidance, leverage has a positive effect on tax avoidance, and corporate risk has a negative effect on tax avoidance.
PENGARUH PRICE EARNING RATIO, ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP HARGA SAHAM (Studi Kasus Pada Industri Minyak Dan Gas Yang Terdaftar di Bursa Efek Indonesia Periode 2018–2023) Difiana Husein; Rizke Wiliyanti
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.81

Abstract

This research aims to determine and examine the effect of Price Earning Ratio (PER), Economic Value Added (EVA), and Market Value Added (MVA) on stock prices in the Oil and Gas Industry listed on the Indonesia Stock Exchange, both partially and simultaneously during the 2018–2023 Period. The research population includes all oil and gas industry companies listed on the Indonesia Stock Exchange during the 2018-2023 period. The sample was determined using purposive sampling. Data analysis techniques use descriptive and verificative analysis with a quantitative approach. Hypothesis testing uses a multiple linear regression model and partial and simultaneous tests with IBM SPSS 23 software. The research results show that partially the Price Earning Ratio (PER) has an effect on stock prices, Economic Value Added (EVA) has an effect on stock prices. And Market Value Added (MVA) has an effect on stock prices. Meanwhile, simultaneously, Price Earning Ratio (PER), Economic Value Added (EVA) and Market Value Added (MVA)
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN KONSTRUKSI Nur Evrina Wahyuni; Rizke Wiliyanti; Afifa Nurhanifah
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.461

Abstract

This study aims to analyze the effect of financial performance on stock prices through the components of Earnings per Share (EPS), Net Profit Margin (NPM), company size (SIZE), capital structure, and dividend policy. In this study, the data analysis used was multiple linear regression analysis with the classical assumption test previously performed as a condition for hypothesis testing. The samples used in this study are all construction sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period with 36 observational data. The technique used in selecting the sample is the purposive sampling technique. The results showed that Earnings per Share (EPS), company size (SIZE), and dividend policy partially had a significant positive effect on stock prices. While the Net Profit Margin (NPM) and capital structure partially have no significant effect on stock prices.
THE EFFECT OF PROFITABILITY, CAPITAL INTENSITY, AND TAX PLANNING ON TAX AVOIDANCE Hafiz Firmansyah; Eva Maria Sulastri; Rizke Wiliyanti
Accounting Profession Journal (APAJI) Vol. 8 No. 2 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan menguji pengaruh profitabilitas, capital intensity, dan tax planning terhadap tax avoidance pada perusahaan sektor transportasi dan logistik di Bursa Efek Indonesia periode 2022-2024. Menggunakan metode purposive sampling, diperoleh 62 sampel data observasi yang diuji manggunakan teknik regresi linear berganda dengan bantuan Perangkat lunak IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance, capital intensity berpengaruh negatif sifnifikan terhadap tax avoidance dan tax planning berpengaruh positif signifikan terhadap praktik tax avoidance.