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All Journal Riau Journal of Empowerment Indonesian Journal of Economics, Social, and Humanities Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdi Masyarakat Indonesia Journal of Community Engagement Research for Sustainability
Riska Natariasari
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Riau, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Peningkatan Pendapatan Asli Desa (PAD) Melalui Pembinaan Revitalisasi Dan Tata Kelola Bumdes Enni Savitri; Andreas Andreas; Volta Diyanto; Riska Natariasari
Journal of Community Engagement Research for Sustainability Vol. 1 No. 3 (2021): November
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.023 KB) | DOI: 10.31258/cers.1.3.106-113

Abstract

BUMDes is a local economics utilizing instrument with various type of potential. This potential economy is aimed improving the economics welfare of rural society through the development of economic business. Need to maximaze the role of BUMDes for increased original local government revenue. The aims of community service are to help set up the BUMDes in operation and financial reporting, strengthening the economy of the village and welfare of rural communities. The implementation of community services uses a technique of assisting the application of the BUMDes business unit management system on the Web. Community assistance with direct discussion and practice of BUMDes governance. The result of this activity is the simkeuBUMDes application. With this application, the BUMDes admin or manager is very helpful in managing BUMDes finances such as recapitulation of  financial reporting BUMDes, member lists, savings members.
Satisfaction ERP Systems: Impact on End-User Andreas Andreas; Riska Natariasari
Indonesian Journal of Economics, Social, and Humanities Vol 1 No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.1.1.59-63

Abstract

ERP systems are integrated information systems that can be applied in both business and non-business organizations. For business organizations it covers the entire functional enterprise that includes accounting and finance, production, sales, purchasing, personnel and other functions. These functions are separated by software modules and interconnected with the integrated data center. Implementation of ERP systems does not always provide satisfaction for end-users. This paper examines the quality of information systems and service that impact on end-user satisfaction, specifically banking companies located in Pekanbaru, Indonesia. Data analysis results reveal that the information systems and service quality partially affect end-users’ satisfaction with ERP systems and thus these findings, remind the designers of ERP systems to improve the quality information systems and the availability of user friendly service.
The Analysis of Good Corporate Governance, Corporate Social Responsibility and, Firm Size Toward Firm Value Volta Diyanto; Riska Natariasari
Indonesian Journal of Economics, Social, and Humanities Vol 1 No 2 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.1.2.97-101

Abstract

This research aims to analyze the effect of good corporate governance, corporate social responsibility, and the firm size towards the firm value. The population was banking firms listed in Indonesia Stock Exchange period 2015-2018. Samples used were 28 firms. The analysis method used multiple linear regression. The research results show that managerial ownership does not have effect towards the firm value. Institutional ownership and firm size have positive effect towards the firm value. Corporate social responsibility has negative effect towards the company value.
KINERJA UMKM DITINJAU DARI BUDAYA ORGANISASI, ORIENTASI KEWIRAUSAHAAN, MANAJEMEN KUALITAS TOTAL, DAN MODAL SOSIAL Devi Ayu Lestari; Enni Savitri; Riska Natariasari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.217-238

Abstract

This study aims to examine the effect of Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital on Business Performance. The population in this study was Micro, Small, and Medium Enterprises (MSMEs) engaged in processing industry in sub-district of Tampan Pekanbaru city. This study uses census method in sampling with owner of Micro, Small, and Medium Enterprises (MSMEs) in sub-district of Tampan Pekanbaru city as the respondent amount 122 unit enterprises. The data used in this study are primary data with questionnaires as an instrument. The data analysis method used is Structural Equation Model-Partial Last Square (SEM-PLS) by using WarpPLS 6.0 software. The results of this study showed that Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital have an effect on Business performance. The results indicate the important role Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital in improving the performance of MSMEs.
Percepatan pendapatan petani sawit melalui peningkatan kinerja pemasaran dan strategi bersaing Enni Savitri; Riska Natariasari
Riau Journal of Empowerment Vol 4 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/raje.4.1.41-47

Abstract

The oil palm business is one of the businesses that can help the country's economy and help improve people's welfare. The effectiveness of SME business performance is influenced by training, organizing, utilization, and development. The target community is SMEs in Lebuh Lurus village, Inuman Kuantan Singingi sub-district. Increased marketing performance and competitive strategies can be applied to oil palm farmers with training and skill mentoring. This activity is carried out by direct counseling/discussion, discussion, and question and answer. The implementation of this activity is divided into several stages, including preparation, counseling and assistance, evaluation, and discussion. Competitive advantage, competitive intelligence, cross-functional working relationships as solutions to improving marketing performance in oil palm plantation SMEs in the province of Riau. The results of this activity teaches and administers to the oil palm smallholders in implementing competitive strategies and marketing palm oil products. Training for human resource oil palm workers and the creation of agricultural counseling programs.
KONSERVATISME AKUNTANSI DITINJAU DARI BESARNYA PAJAK, LEVERAGE, CASH FLOW DAN UKURAN PERUSAHAAN : ACCOUNTING CONSERVATISM: REVIEW OF TAX AMOUNT, LEVERAGE, CASH FLOW AND COMPANY SIZE Hita Puspita Sari Hita; M Rasuli; Riska Natariasari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.314-325

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pajak, leverage, cash flow dan ukuran perusahaan terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan properti & real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 10 perusahaan. Analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pajak, leverage, cash flow dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi.
Factors that Influence Taxpayer Compliance with information Knowledge Technology as a Moderating Variable Riska Natariasari; Eka Hariyani
Indonesian Journal of Economics, Social, and Humanities Vol 5 No 1 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.5.1.21-33

Abstract

This research examines how accounting processes, attitudes toward tax incentives, and knowledge of tax laws affect taxpayer compliance. Analyzing information technology knowledge can help to minimize the impact of accounting procedures and tax law knowledge on taxpayer compliance. The participants in this research are the registered KPP Pratama Pekanbaru Senapelan culinary MSME taxpayers. 397 respondents were selected as samples using the purposive sampling technique and primary data. SEM-Partial Least Square is the analytical method used is SEM-Partial Least Square (PLS). According to the study's findings, accounting procedures help ensure that taxpayers comply with the law. Tax incentives help taxpayer compliance in a beneficial way. There is no connection between tax law comprehension and taxpayer compliance. The link between accounting procedures and taxpayer compliance can be moderated by having a solid understanding of information technology. The relationship between tax incentive views and compliance by taxpayers can be moderated by knowledge of information technology. The relationship between comprehending tax laws and taxpayer compliance cannot be moderated by information technology knowledge.
Pengelolaan Keuangan Desa Melalui Bimbingan Teknis Penyusunan Buku Kas dan Laporan Arus Kas di Desa Koto Inuman Kecamatan Inuman Kab. Kuantan Singingi Propinsi Riau Riska Natariasari; Enni Savitri; Azwir Nasir
Jurnal Abdi Masyarakat Indonesia Vol 3 No 4 (2023): JAMSI - Juli 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.346

Abstract

Pemerintah Indonesia telah mengatur mengenai Dana Desa ini dalam Peraturan Pemerintah Nomor 60 Tahun 2014 tentang Dana Desa yang bersumber dari APBN. Dengan adanya Dana Desa memunculkan permasalahan baru, yaitu tak sedikit masyarakat yang mengkhawatirkan tentang pengelolaan Dana Desa. Hal ini berkaitan dengan kondisi perangkat desa yang dianggap masih rendah kualitas SDMnya, dan belum kritisnya masyarakat atas pengelolaan anggaran pendapatan dan belanja desa (APB Desa) sehingga bentuk pengawasan yang dilakukan oleh masyarakat tidak dapat maksimal. Kegiatan pengabdian ini diharapkan dapat membantu perangkat desa dalam pengelolaan keuangan desa khususnya di Desa Koto Inuman, sehingga pengawasan terhadap pengelolaan anggaran pendapatan dan belanja desa menjadi lebih maksimal. Kegiatan ini dilakukan berupa pelatihan dan penyuluhan dengan melibatkan perangkat desa yang menyusun laporan keuangan Dana Desa. Pada awal dan akhir dari kegiatan pelatihan ini diberikan kuisioner yang bertujuan untuk mengukur daya serap dan pengetahuan peserta pelatihan. Dari hasil kuisioner tersebut dihasilkan peningkatan terhadap pengetahuan peserta pelatihan yaitu perangkat desa. Dengan demikian diharapkan kegiatan ini dapat lebih memaksimalkan pengawasan terhadap pengelolaan dana desa sehingga penyelewengan terhadap Dana Desa itu dapat ditekan.
KUALITAS AUDIT DITINJAU DARI INDEPENDENSI, AUDIT TENURE, AUDIT FEE DAN DUE PROFESSIONAL CARE : AUDIT QUALITY IN VIEW OF INDEPENDENCE, AUDIT TENURE, AUDIT FEE AND DUE PROFESSIONAL CARE Selsa Aprilady; Azwir Nasir; Mudrika Alamsyah Hasan; Riska Natariasari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.356-368

Abstract

The purpose of this study was to analyze the influence of independence, the influence of audit tenure, the influence of audit fees, and the influence of due professional care on audit quality. Audit quality is the ability to detect and report material errors in financial statements. The population in this study is the Public Accounting Firm (KAP) in Pekanbaru, Riau, and the Public Accounting Firm (KAP) in Medan, North Sumatra which are registered in the IAPI 2022 Directory, namely 32 Public Accounting Firms (KAP). Purposive sampling was utilized to choose the study's sample. Thirteen public accounting firms were selected as samples in this study using predetermined criteria. The type of data used in this study is primary data using a questionnaire. Testing the research variables uses the Partial Least Square method using the SmartPLS 3.0 program. The results of the study show that independence, audit tenure, audit fee, and due professional care have an effect on audit quality
Co-Authors Andreas Andreas Andreas Andreas Azwir Nasir Azwir Nasir Devi Ayu Lestari Eka Hariyani Enni Savitri Hita Puspita Sari Hita M Rasuli Mudrika Alamsyah Hasan Selsa Aprilady Volta Diyanto Volta Diyanto