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DOAJ Open Access

Financial management practices and Agri-SME performance: does subjective financial literacy hold the key?

Cogent Business & Management, Vol 13, Iss 1 (2026) | ISSN: 2331-1975
Taylor & Francis Group, 2026DOI: 10.1080/23311975.2026.2612787
This study investigates how four key financial management practices (FMPs), namely the working capital, capital budgeting, financial reporting, and financing affect Agri-SME performance in Tanzania, focusing on the mediating role of the manager’s s...
DOAJ Open Access

Enterprise risk management and earnings management under financial distress: evidence from an emerging market

Cogent Business & Management, Vol 13, Iss 1 (2026) | ISSN: 2331-1975
Taylor & Francis Group, 2026DOI: 10.1080/23311975.2026.2625536
This study examines how financial distress influences earnings management through accrual-based and real activity-based channels and investigates the moderating role of enterprise risk management (ERM) in an emerging market setting. Drawing on agency...
Repositori Institusi

Pengaruh Implikasi Biaya Lingkungan dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan Umum Kategori Program Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER)

Fakultas Ekonomi dan Bisnis Dharma Andalas, 2019
This study attempts to find out what effect the implications of the environmental costs and environmental performance of financial performance on the company public mining category rating assessment program the company performance in environmental ma...
Repositori Institusi

LITERASI KEPADA MASYARAKAT DALAM PROGRAM PENCATATAN KEUANGAN SYARIAH MENGGUNAKAN MODUL MANAJEMEN KEUANGAN SYARIAH

Asosiasi Dosen Akuntansi Indonesia, 2024
Abstract In this modern era, financial literacy has become a very important thing. Financial literacy is an alternative strategy for building economic growth and financial stability so that we can survive and face the various services available. The...
Repositori Institusi

THE EFFECT OF INTERNAL CONTROL SYSTEM ON FINANCIAL MANAGEMENT AT BLUD PETALA BUMI HOSPITAL, RIAU PROVINCE

Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau, 2023
This study aims to determine the effect of the internal control system on financial management at the BLUD of Petala Bumi Hospital, Riau Province. The population in this study were employees at the Petala Bumi Hospital, Riau Province, which consisted...
Repositori Institusi

FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS

Faculty of Economics, 2019cc_by_sa
Abstract: Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely t...
Repositori Institusi

IBM UKMK DI BIDANG AKUNTANSI DAN KEUANGAN DESA DI KECAMATAN BUNUT KABUPATEN PELALAWAN PROVINSI RIAU, INDONESIA

Faculty of Humanities, Universitas Lancang Kuning, 2017
The Activity of this Community Service aims to provide counseling on how to improve the understanding and knowledge about the making of proposals and financial statement in credit application to banks, as well as increasing knowledge of financial acc...
Repositori Institusi

ANALISIS FINANSIAL HASIL HUTAN KAYU Acacia mangium DI KPH BOGOR(Financial Analysis of Acacia mangium Wood Forest In Bogor KPH)

Fakultas Kehutanan Universitas Lancang Kuning, 2019cc_by_sa
Acacia mangium is one of popular plantion in industrial forest of Indonesia. Perum Perhutani is one of state owned enterprise in Indonesia was also manage Acacia mangium in KPH Bogor. Forest management is always related to investment made by the co...
Repositori Institusi

PEMETAAN DAYA SAING INTERNAL UNIVERSITAS LANCANG KUNING The Maping of Lancang Kuning University Internal Competitiveness

2018cc_by_sa
Competitiveness has become a common challenge to many universities in the current era of higher education industrialization. University of Lancang Kuning, as a player in the industry and at the same time is one of the biggest university in Riau Pro...
Repositori Institusi

PELATIHAN PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN UNTUK USAHA MIKRO, KECIL, DAN MENENGAH YANG BERBASIS STANDAR AKUNTANSI KEUANGAN (SAK) ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI DESA MUARA JALAI KECAMATAN KAMPAR UTARA KABUPATEN KAMPAR

Faculty of Humanities, Universitas Lancang Kuning, 2017
One professional management is in the preparation of financial statements follow Financial Accounting Standards (IFRSs) which has been officially in force in Indonesia as a reference book and standards in preparing and presenting financial statements...
Repositori Institusi

Peran Kepemimpinan dalam Kinerja Organisasi Melalui Sistem Akuntansi Manajemen dan Sistem Pengendalian Manajemen

2018
This study aims to study the direct influence of transformational and transactional leadership styles on organizational performance. This study also aims to study the effect of transformational and transactional leadership styles on organizational pe...
Repositori Institusi

Integration of Tax Accounting in Strengthening Governance and Fiscal Accountability

LPPM Institut Bisnis dan Informatika Kesatuan, 2026
This study explores the role of tax accounting in strengthening fiscal governance and accountability, emphasizing its contribution to transparency, efficiency, and decision-making in public financial management. Fiscal management challenges, such as ...
Repositori Institusi

BIOCourier Vol. 25 No. 1 2023

SEAMEO BIOTROP, 2023
Greetings from SEAMEO BIOTROP, Indonesia! I hope everyone is staying safe and healthy. January 2023 marked the new normal and the new SEAMEO BIOTROP. The covid pandemic has been declared as endemic and therefore, a lot more activities can be carried ...
Repositori Institusi

Pentingnya Penerapan Pengelolaan Keuangan Bagi UMKM

2020
The existence of the development of MSMEs in the Tenayan Raya District of Pekanbaru City really needs the attention of the government to move the economy in our country, but it turns out that this sector has not become an independent sector and so ca...
Repositori Institusi

A Closer look on Ineffectiveness in Riau Mainland Expenditure: Local Government Budget Case

ISSN: 1755-1315
2018
this study discussed about the issues on ineffectiveness of expenditure by one Indonesia local Government in Riau. This Provence were amounted Rp. 10.7 trillion through Local Government Budget (APBD) in 2015. According to data from Financial Manage...
Repositori Institusi

THE POTENTIAL OF PAYING ZAKAT ON INCOME: EVIDENCE FROM AN EMERGING ECONOMY

Virtus Interpress, 2023
Countries with emerging economies, especially those with the largest Muslim population, have great potential for raising zakat funds, but their realization is still limited (Karim, 2010). Optimization of income zakat payments is supported by sound fi...
Repositori Institusi

Pengaruh Laba Dan Arus Kas Terhadap Financial Distress(Studi Perusahaan Ritel Yang Terdaftar Dibei 2020-2022)

Thesis
2024
Kesengsaraan moneter adalah istilah yang jarang terdengar. Faktanya, financial distress ada di sekitar kita. Tahapan financial distress meliputi kerugian, ketidakmampuan memenuhi kewajiban, kebangkrutan, dan gagal bayar. Krisis keuangan adalah isti...
Repositori Institusi

Pengaruh Fraud Pentagon Model Terhadap Financial Statement Fraud Dengan Islamic Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Perbankan Syariah Di Indonesia Tahun 2015 – 2018)

2021
Penelitian ini digunakan untuk melihat hubungan pengaruh fraud pentagon model terhadap financial statement fraud dengan islamic corporate governance sebagai variabel moderasi. Adapun variabel fraud pentagon model diukur menggunakan pressure (financia...
Repositori Institusi

Pengaruh Laba Dan Arus Kas Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Thesis
2022
Financial distress merupakan istilah yang tidak umum didengar. Padahal, financial distress terjadi di sekitar kita. Kerugian, ketidakmampuan dalam membayar kewajiban, bangkrut, dan default termasuk kedalam tahapan financial distress. Istilah yang ...
Repositori Institusi

Determinan Yang Mempengaruhi Financial Distress Dengan Profitabilitas Sebagai Variabel Moderasi Suatu Studi Pada Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia

Thesis
2024
Penelitian ini memiliki tujuan untuk mengetahui pengaruh arus kas operasi, likuiditas, leverage dan efisiensi terhadap financial distress. Kemudian pengaruh arus kas operasi, likuiditas, leverage dan efisiensi terhadap financial distress dimoderas...