Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Akuntan Publik Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Ekonomi, Akuntansi dan Perpajakan
Rizki Aryanto
Unknown Affiliation
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Penerapan Laporan Keuangan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada CV. Riau Jaya Group Hafizh Dzaky Hawari; Emi Vita Liani; Rizki Aryanto; Windy Nurramadani; Sri Cahyani; Siti Rodiah
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.4020

Abstract

The purpose of this research is to analyze the application of the SAK EMKM Micro Entity Accounting Standards at the CV. Riau Jaya Group service bureau service company. This is due to companies’ concerns about data and a lack of knowledge about the importance of financial reports using SAK EMKM. The analysis in this research uses a qualitative descriptive method to determine the obstacles or problems faced by service bureau companies in implementing financial reports by SAK EMKM. Data collection techniques in this research were used using field research and documentation. The results of this research show that the CV of the service bureau company. Riau Jaya Group still uses financial reports manually.
ANALISIS KINERJA KEUANGAN PT. MALINDO FEEDMILL, TBK TAHUN 2020-2022 Rizki Aryanto; Windi Nurmadani
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 4 (2024): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i4.1909

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja dan posisi keuangan PT.Malindo Feedmill Tbk. Data yang digunakan adalah laporan keuangan PT.Malindo Feedmill Tbk periode 2020-2022. Data dapat di peroleh dari https://www.malindofeedmill.com. Metode yang digunakan ialah deskriptif kuantitatif. Metode analisis rasio. Keuangan, memungkinkan kami mengevaluasi kinerja Perusahaan. Analisis kinerja keuangan dinilai dari analisis prestasi yang meliputi sudut pandang manajemen (Analisis Rasio, Manajemen Sumber daya, dan Profitabilitas), sudut pandang pemilik (Profitabilitas), dan sudut pandang pemberi pinjaman (Likuiditas, dan Pengungkit keuangan). Hasil dari penelitian yang telah kami lakukan terhadap perusahaan ini menyatakan bahwa analisis kinerja keuangan PT.Malindo Feedmill Tbk dikatankan baik, hal ini dapat di lihat menggunakan analis perpektif manajemen, perpektif pemilik, dan perpektif pemberi pinjaman.
Laba Dan Pengaruhnya Terhadap Nilai Perusahaan: Studi Dalam Teori Akuntansi Rizki Aryanto; Windi Nuramadhani; Nur Fitriana
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 2 (2025): Februari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i2.3898

Abstract

Dalam pengambilan keputusan investasi, salah satu instrument yang diterapkan oleh investor yaitu informasi laba. Ketika laba yang dipresentasikan meningkat secara positif, maka harga saham akan mengalami kenaikan. Perbandingan kualitatif digunakan dalam penelitian ini yang berfungsi sebagai pengukur aspek keuangan dengan melakukan perbandingan bermacam teori dan konsep (berhubungan dengan laba) agar dapat dilakukan analisis. Hasil penelitian menunjukkan bahwa tingkat keuntungan pada tiap perusahaan sering tidak sama pada semua jenis tiap industri, baik perusahaan yang ada dibidang baja, farmasi, tekstil, alat perkantoran, komputer, dan lainnya berdasarkan teori laba. Agar lebih memiliki manfaat dan makna sebagai informasi, dalam tataran semantik konsep laba harus sesuai dengan permasalahan makna apa yang perlu digunakan dalam merekayasa pelaporan keuangan pada simbol ataupun unsur laba. Laba sebagai selisih dalam mengukur dan menandingkan pendapatan dan biaya dikenal sebagai makna laba secara sintatik. Pendapatan laba yang besar dicerminkan dengan pendapatan yang besar pula. Jika pendapatan lebih kecil dari biaya akan menimbulkan kerugian dan jika pendapatan sama besarnya dengan biaya akan menimbulkan perusahaan tidak mendapatkan keuntungan (laba) ataupun kerugian hal dikenal sebagai break event point (titik impas), sebaliknya jika pendapatan lebih besar dari biaya akan membuat perusahaan mendapatkan laba.
Analisis Perilaku Kecurangan (Fraud) Tenaga Kerja UMKM terhadap Keberlangsungan Usaha: Studi Kasus pada UMKM HJ.GUS BUSANA Hafizh Dzaky Hawari; Rizki Aryanto; Abda Abda; Rifqi Muzakki
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1390

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.
Kebijakan Dan Etika Dalam Penggunaan AI Pada Praktik Akuntansi Hafizh Dzaky Hawari; Rizki Aryanto; Rifqi Muzakki
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 1 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i1.220

Abstract

This research aims to investigate and identify the ethical importance of using AI in accounting practices, and see whether AI in accounting practices has an impact on overall business performance and to create guidelines to encourage accounting professionals to understand and adopt ethical practices. The narrative of this review is driven by the context depicted and the accounting practices found in the articles selected and used as a sample. This provides a strong basis for the argument that AI itself despite its enabling and mediating role in accounting cannot make ethical accounting decisions. Descriptive research methods with a systematic literature review (SLR) approach are used to explore how previous research results show artificial intelligence and accounting. The results of this research indicate that policies and ethics in the use of AI in accounting professional accounting practices can optimize the company's use of artificial intelligence. The availability of caseware-based audit software and cloud-based accounting software will reduce the demand for professional accounting services in the technology sector.
Co-Authors Abda Abda Emi Vita Liani Hafizh Dzaky Hawari Nur Fitriana Rifqi Muzakki siti rodiah Sri Cahyani Windi Nuramadhani Windi Nurmadani Windy Nurramadani