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All Journal Toleransi: Media Ilmiah komunikasi Umat Beragama Asia Pacific Journal on Religion and Society Jurnal Akuntansi Kompetif Nusantara: Journal for Southeast Asian Islamic Studies Jurnal Pengabdian Masyarakat ISEI
Riansyah, Rhonny
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH PERGANTIAN MANAJEMEN, PERTUMBUHAN PERUSAHAAN, FINANCIAL DISTRESS, REPUTASI AUDITOR, NILAI PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020- 2022 Riansyah, Rhonny; Elvisa, Sonia
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1834

Abstract

The purpose of this study is to examine the impact of independent variables (management turnover, company growth, financial distress, auditor reputation, firm value, and profitability) on the dependent variable (auditor switching). This research utilized a sample of manufacturing companies listed on idx.co.id during the period from 2020 to 2022. The sample comprised 31 manufacturing companies, observed over three years. Using purposive sampling method, the total sample for this study consisted of 93 financial statements. Hypothesis testing was conducted using logistic regression analysis. The findings indicate that management turnover has a positive and significant effect on auditor switching. Company growth, financial distress, and profitability showed a positive but not significant influence on auditor switching. Meanwhile, auditor reputation and price to book value had an insignificant negative impact on auditor switching Keywords: Auditor switching, profitability, firm value, reputation, financial distress, company growth, manajemen change.
Pelatihan Akuntansi bagi UMKM Food and Beverages di Kota Pekanbaru Munir, Alchudri; Darnilawati; Riansyah, Rhonny; Hasanah, Nur
Jurnal Pengabdian Masyarakat Isei Vol. 1 No. 2 (2023): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v1i2.216

Abstract

In developing MSME businesses that are more advanced and able to survive economic shocks and provide opportunities for the world of work, financial strength is needed to run MSME businesses. Financial reports are very important in the development of MSME businesses, especially in increasing potential and innovation in competition among MSMEs. The importance of financial reports for MSMEs in efforts to increase financial capabilities so that they are able to compete, develop and move up in class. The results of the activity stated that the accounting training participants were very enthusiastic in increasing their knowledge and understanding of accounting records and were motivated to implement recording of the financial reports of the businesses they run. So, through accounting training, it is hoped that MSMEs can develop and increase income, and they are also expected to be able to make neat and correctly recorded financial reports. The method used is through providing accounting training, direct practice or simulation of accounting records that are correct and easy to understand as well as open discussions.
MODERASI BERAGAMA DAN PANCASILA: Pilar Kebhinekaan dan Persatuan Bangsa Indonesia Masbukin, Masbukin; Saifullah, Saifullah; Riansyah, Rhonny
Nusantara Journal for Southeast Asian Islamic Studies
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/nusantara.v20i1.30834

Abstract

Tulisan ini, bertujuan mendeskripsikan moderasi beragama dan Pancasila sebagai pilar penting dalam kebhihenekaan dan persatuan di Indonesia. Warga Indonesia yang sangat beragam, disatu sisi mendorong akan kekuatan bangsa, namun di sisi lainnya, akan mendorong terjadinya konflik dan permusuhan. Artikel ini, menggunakan pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Data dikumpulkan melalui library atau dokumentasi. Hasil penelitian menunjukkan bahwa moderasi beragama dan Pancasila adalah dua pilar utama yang menjaga kebhinekaan dan persatuan bangsa Indonesia. Moderasi beragama mengajarkan pentingnya toleransi dan menghargai perbedaan, sementara Pancasila memberikan landasan nilai yang kuat untuk membangun masyarakat yang adil, bersatu, dan sejahtera.
ISLAMIZING MYSTICISM: Tarekat, Santri, and the Collapse of Syncretism in Suharto's Indonesia Riansyah, Rhonny; Hermanto, Bambang; Salayan, Irwandra
Asia-Pacific Journal on Religion and Society Vol 9, No 1 (2025): APJRS
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/apjrs.v9i1.37744

Abstract

This article examines the transformation of Sufi orders (tarekat) in Indonesia during the New Order regime by analyzing the rationalization and bureaucratization of mystical Islam within the logic of the modern state. Using Max Weber’s theory of charismatic authority, Talal Asad’s concept of discursive tradition, and decolonial perspectives from Quijano and Mignolo, this study demonstrates that the relationship between the state and Sufi communities is not merely a process of co-optation, but a complex negotiation of power and knowledge. The cases of TQN Suryalaya and JATMAN show how Sufi leaders strategically institutionalized their networks while maintaining spiritual authority at the grassroots level. While this transformation legitimized Sufism in the eyes of the state and mainstream Muslim society, it also contributed to the erosion of syncretic traditions that had long characterized local Islam. However, through tactics of epistemic delinking, many tarekat retained their autonomy, allowing mystical practices to persist beneath the surface of formal religious structures. This study argues that the Islamization of mysticism in Indonesia is not a linear process of purification, but a contested field of tradition, modernity, and resistance. It offers a nuanced understanding of how local religious actors navigate state hegemony while preserving alternative forms of spiritual knowledge.
IMPLIKASI KINERJA HISTORIS EKUITAS, PROFITABILITAS, DAN STRUKTUR ASET TERHADAP PREDIKSI KESEHATAN FINANSIAL LIMA BUMN KARYA TERBESAR PERIODE 2019-2024 Riansyah, Rhonny; Alchudri, Alchudri; M. Nuh, Zulkifli; Hasanah, Nur
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2289

Abstract

Abstract: This study was conducted on the historical financial health prediction of five Indonesian State-Owned Enterprises known as BUMN Karya which are the largest BUMN Karya for the period 2019-2024, which was triggered by the Indonesian government's plan to address the financial health problems of BUMN Karya through additional capital and mergers of these companies. In this context, this limited prediction study aims to determine whether equity, profitability and assets structure affect the financial health of the five largest BUMN Karya and are expected to be used as considerations in decision making among various decision alternatives. Data analysis uses panel data regression. The results of the study conclude that equity and profitability have a positive and significant effect, while asset structure has a negative and significant effect on the financial health of the five largest BUMN Karya. Simultaneously, the three independent variables have a positive and significant effect on the financial health of the five largest BUMN Karya.
TOLERANSI DAN INKLUSI DALAM SISTEM KEUANGAN Sebuah Upaya Menumbuhkan Ekonomi Berkelanjutan Sofiandi, Sofiandi; Nur Hasanah, Nur Hasanah; Nuh, Zulkifli M; Riansyah, Rhonny
TOLERANSI: Media Ilmiah Komunikasi Umat Beragama Vol 15, No 1 (2023): Januari - Juni
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/trs.v15i1.24506

Abstract

Artikel ini membahas peran inklusi dan toleransi dalam system keuangan sebagai upaya mewujudkan pertemubuhan ekonomi yang berkelanjutan. Dalam era globalisasi dan kompleksitas ekonomi saat ini, inklusi keuangan telah menjadi fokus penting dalam upaya meningkatkan aksesibilitas dan partisipasi masyarakat dalam sistem keuangan. Selain itu, toleransi juga diakui sebagai faktor kunci dalam menciptakan lingkungan keuangan yang inklusif, di mana nilai-nilai budaya yang beragam dihormati dan diintegrasikan. Hasil penelitian yang bersifat studi pustaka ini menunjukkan bahwa inklusi dan toleransi dalam system keuangan sangat bermanfaat bagi pertumbuhan ekonomi termasuk stabilitas keuangan, peningkatan inovasi dan kreativitas ekonomi, pemerataan akses layanan keuangan serta berujung kepada peningkatan kesejahteraan masyarakat secara keseluruhan dan berkelanjutan.
Co-Authors Alchudri Alchudri Bambang Hermanto Darnilawati Elvisa, Sonia M. Nuh, Zulkifli Masbukin Masbukin Munir, Alchudri Nuh, Zulkifli M Nur Hasanah Nur Hasanah, Nur Hasanah Saifullah Saifullah Salayan, Irwandra Sofiandi, Sofiandi