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All Journal Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding Applied Business and Engineering Conference International Journal of Financial and Investment Studies Journal of Education Religion Humanities and Multidiciplinary Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management TANJAK : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Fiddin, Fachroh
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THE EVALUATION OF BERMASA VILLAGE PROGRAM ON PLANNING AND BUDGETING FOR VILLAGE DEVELOPMENT IN MANDIRI VILLAGE, BANTAN SUB-DISTRICT Pebiona, Gressila; Fiddin, Fachroh
International Journal of Financial and Investment Studies (IJFIS) Vol 4 No 1 (2023): APRIL 2023
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.4.1.31-39

Abstract

This research aims to determine the evaluation of the BERMASA Village Program in planning and budgeting, compari­sons between Mandiri villages in Bantan sub-district, and the obstacles faced by village governments in Mandiri Village, Bantan sub-district, in formulating planning and budgeting for the Village Based Program. This is a qualitative descriptive study that uses primary and secondary data. The informants in this research consist of the Village Head, Village Secretary, Village Treasurer, Chair of the Village Consultative Body, and Chair of the Development Implementation Team. The research data was obtained from four Mandiri villages, namely Bantan Tengah, Selatbaru, Berancah, and Pasiran. The data collection techniques used in this study were interviews, observations, and documentation. The research findings show that the evaluation of the BERMASA Village Program in planning and budgeting for village development in Mandiri Village, Bantan sub-district, is in accordance with the Regulation of the Bengkalis Regent No. 74 of 2021 concerning Guidelines for Financial Aid Management, which specifically applies to the BERMASA Village Program, and the Decree of the Head of the Department of Community Empowerment and Village Affairs of Bengkalis Regency No. 073/KPTS/XI/2022 concerning Technical Guidelines for the Use of Financial Assistance, which specifically applies to the BERMASA Village Program. The village government always involves the community in the planning and budgeting process, and decision-making is always based on a deliberative system from the hamlet to the village level. The comparison between Mandiri villages for the received budget funds of IDR 1,000,000,000 consists of mandatory and optional activities. However, the obstacles faced by the village government are related to the implementation of determining activities and unforeseen conditions.
Design of Accounting Learning Media for Vocational Students to Enhance Data Analytics Skills Using Microsoft Power BI Fiddin, Fachroh; Rahmani, Nur; Amelda , Amelda; Dwikurnia, Via
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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

Abstract

This research is motivated by the lack of learning media that facilitates the use of data analytics tools likeMicrosoft Power BI in vocational accounting education, despite the fact that several professional literatures highlight thataccountants need skills in working with data and communicating results to stakeholders. The purpose of this study is todesign a learning media based on accounting data in the form of several financial dashboards, including sales analysis,Profit & Loss analysis, and Balance Sheet analysis, using financial transaction data processed through Microsoft Power BI.This enables both lecturers and students to interpret accounting data through the data visualization tools that have beencreated.This study follows a developmental research approach using the ADDIE model, which includes analysis, design,development, implementation, and evaluation. The testing of this learning media design was conducted with accountinglecturers and students. The results show that the validation from both lecturers and students indicates that the learningmedia received excellent ratings. Therefore, it can be concluded that the learning media utilizing Microsoft Power BI toenhance students' data analytics skills is highly feasible for implementation in accounting education.
Pengaruh Budaya Etis Organisasi, Keadilan Organisasi dan Moralitas Aparatur Terhadap Kecurangan Akuntansi dengan Penguatan Kualitas Pengendalian Internal SKPD di Kota Bengkalis Fiani, Sofiani; Fiddin, Fachroh
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.260

Abstract

This study aims to determine the influence of organizational ethical culture, organizational justice, and the quality of internal control in minimizing accounting fraud, with the reinforcement of the morality of local government unit apparatus in Bengkalis city. This research is a quantitative study with a descriptive approach. The sampling method used was purposive sampling, with a sample size of 88 respondents. The data used in the study is primary data collected through direct questionnaire surveys. The data analysis employs multiple linear regression analysis and moderating regression analysis using the residual test approach. Multiple linear regression analysis was applied for the hypothesis of organizational ethical culture, while multiple linear regression analysis with a residual test was used for organizational justice moderated by the quality of internal control.  
Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, dan Persepsi Manfaat Terhadap Kepuasan Pengguna Aplikasi SIPD Febrianti, Triska; Fiddin, Fachroh
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4217

Abstract

This study aims to determine the effect of system quality, information quality, service quality, and perceived benefits on user satisfaction of the Regional Government Information System (SIPD) application in Bengkalis Regency. A sample of 58 respondents from 29 Regional Work Units (SKPD) who were directly involved with the SIPD application was collected using purposive sampling. Research using quantitative methods. The data collection technique used a questionnaire method with a Likert scale and was analysed using multiple linear regression. The results showed that system quality and information quality have no effect on user satisfaction while service quality and perceived benefits affect user satisfaction with the SIPD application. These results of this study are supported by Delone & Mclean IS Success Model and Technology Acceptance Model.Keywords: System Quality, Information Quality, Service Quality, Perceived Usefulness and User Satisfaction.
Implementasi Transaksi Tunai dan Non Tunai sebagai Dasar Tata Kelola Pemerintahan yang Baik di BPKAD Kabupaten Bengkalis Marniati, Putri; Fiddin, Fachroh
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3528

Abstract

This study aims to determine the implementation of cash and non-cash transactions as the basis for good governance at BPKAD Bengkalis Regency. The type of data used in this study is qualitative data. The informants in this study were the Secretary and Treasurer of BPKAD Bengkalis Regency. The data for this research were obtained from the Regional Asset Financial Management Agency (BPKAD) of Bengkalis Regency. Data collection techniques in this study are interviews, observation, and documentation. The research results obtained indicate that the implementation of non-cash transactions in Bengkalis Regency is in accordance with the Bengkalis Regency Regent's Regulations. Even though the cash and non-cash transaction systems are not fully optimal, the governance, OPD, and community have had a very positive impact on the implementation of these non-cash transactions. So that with this application, it can realize good governance, namely, accountability, transparency, effectiveness, and efficiency in regional financial management. Keywords: Implementation, Cash Transactions, Non-cash Transactions, Good Governance.
Pelatihan Peningkatan Kinerja Umkm Melalui “UMKM Naik Kelas” di Kabupaten Bengkalis Fiddin, Fachroh; Wahyuni, Endang Sri
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2024): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/xdkyt304

Abstract

Di Indonesia, UKM mempunyai peran yang strategis dan sangat besar kontribusinya terhadap perekonomian nasional dengan menyumbang 53,3% terhadap total PDB (Produk domestik bruto). Jumlah UKM di Indonesia mencapai sekitar 56,2 juta unit dan mampu menyerap 97,2% dari total tenaga kerja. Berdasarkan data Badan Pusat Statistik (BPS) tersebut pertumbuhan bisnis perdagangan berbasis online meningkat dalam 10 tahun terakhir, menjadi 26 juta atau naik 17% dan diikuti dengan jumlah UMKM yang mencapai lebih dari 55 juta unit, namun banyak tantangan yang harus dihadapi UMKM dalam menghadapi MEA. Bentuk pelatihan kegiatan pengabdian kepada masyarakat berjudul: Pelatihan Peningkatan Kinerja UMKM melalui “UMKM Naik Kelas” di Kabupaten Bengkalis. Faktor pendorong kegiatan ini adalah karena antusiasme atau motivasi yang tinggi dari para pelaku UMKM. Sedangkan kendalanya pelaksanaan program ini adalah kurangnya pelatihan, serta Sinegi frekuensi. Kesulitan lainnya adalah terbatasnya waktu pelaksanaan Pelaku UMKM, karena harus mengurus proses bisnis UMKM yang masih berjalan. Target Luaran lainnya yang akan dicapai adalah publikasi dijurnal ilmiah ber-ISSN, publikasi media cetak dan online, publikasi vidio youtube yang bisa di akses dan HKI.
ANALISIS RISIKO SISTEM TEKNOLOGI APLIKASI E-FISHERYKU DALAM EKOSISTEM BISNIS DIGITAL BERDASARKAN ISO 31000:2018 DI PT MULTIDAYA TEKNOLOGI NUSANTARA Wildani, Silva Huri; Fiddin, Fachroh; Sakilah, Sakilah
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8, No 2 (2025): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v8i2.38600

Abstract

Penelitian ini bertujuan untuk menganalisis risiko sistem teknologi pada aplikasi eFisheryKu milik PT. Multidaya Teknologi Nusantara menggunakan kerangka kerja ISO 31000:2018. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan analisis risiko berdasarkan data sekunder yang diperoleh dari umpan balik pengguna di Google Play Store serta informasi dari situs resmi perusahaan. Proses penelitian meliputi identifikasi, analisis, dan evaluasi risiko untuk menentukan tingkat kemungkinan dan dampak risiko yang memengaruhi performa serta kepercayaan pengguna. Hasil penelitian menunjukkan bahwa risiko utama yang dihadapi aplikasi meliputi gangguan sistem, kesalahan teknis, dan masalah pengalaman pengguna (User Experience/UX) yang berpengaruh pada reputasi perusahaan. Berdasarkan hasil evaluasi risiko, penelitian ini memberikan rekomendasi perlakuan risiko berupa peningkatan performa aplikasi, perbaikan antarmuka, dan optimalisasi sistem untuk meningkatkan kualitas layanan serta kepercayaan pengguna.
The Effect of the Implementation of ICOFR on the Quality of SKPD Financial Statements: An Empirical Study on the Local Government of Bengkalis Regency Ramadani, Putri; Fiddin, Fachroh
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.700

Abstract

This study aims to analyze the effect of the implementation of Internal Control over Financial Reporting (ICoFR) on the quality of financial reports of the Regional Apparatus Work Unit (SKPD) in the Bengkalis Regency Government. ICoFR is an internal control system that focuses on the reliability of financial reporting, based on five COSO components, namely the control environment, risk assessment, control activities, information and communication, and monitoring. This study uses a quantitative approach by distributing questionnaires to SKPD officials who are directly involved in the process of preparing financial statements. Data was processed using multiple linear regression analysis through SPSS software to test the effect of ICoFR application on the quality of financial statements measured through the dimensions of relevance, reliability, comprehension, and comparability. The results of the study are expected to show that the implementation of ICoFR effectively has a positive and significant effect on improving the quality of SKPD's financial statements. These findings are a strategic reference for local governments in strengthening the internal control system and realizing accountable and transparent financial governance.
The Influence of Human Resource Competence, the Implementation of the Regional Financial Accounting System, and the Use of Information Technology on the Quality of Regional Financial Statements at the Bengkalis Regency SKPD Rahmadani, Irma; Fiddin, Fachroh
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.725

Abstract

This research examines the effect of human resource competence, the implementation of the regional financial accounting system, and the utilization of information technology on the quality of regional financial statements within the Regional Apparatus Work Units (SKPD) of Bengkalis Regency. The study adopts a quantitative research design using primary data collected through questionnaires. The population consists of 90 respondents selected using purposive sampling, with data measured on a Likert scale. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 29. The findings indicate that, individually, human resource competence has a positive and significant effect on the quality of regional financial statements. Likewise, the implementation of the regional financial accounting system and the utilization of information technology also demonstrate positive and significant influences on the quality of financial reporting. The results further show that the adjusted R-squared value reaches 68.1%, suggesting that the quality of regional financial statements is largely explained by the variables examined in this study, while the remaining 31.9% is influenced by other factors beyond the research model.
Mengeksplorasi Pengaruh Financial Experience Terhadap Keputusan Investasi Cryptocurrency di Kalangan Generasi Muda Indonesia Dengan Overconfidence dan Risk Tolerance Sebagai Variabel Mediasi Susilawati, Susilawati; Fiddin, Fachroh
Journal of Education Religion Humanities and Multidiciplinary Vol 3, No 2 (2025): Desember 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jerumi.v3i2.7495

Abstract

Perkembangan teknologi keuangan digital mendorong meningkatnya partisipasi generasi muda dalam investasi cryptocurrency yang berisiko tinggi dan fluktuatif. Penelitian ini menganalisis pengaruh financial experience terhadap keputusan investasi cryptocurrency generasi muda di Indonesia dengan overconfidence dan risk tolerance sebagai variabel mediasi. Menggunakan metode kuantitatif eksplanatori dengan survei daring pada 400 responden berusia 17–35 tahun, data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil menunjukkan bahwa financial experience berpengaruh signifikan terhadap overconfidence dan risk tolerance, namun pengaruh langsungnya terhadap keputusan investasi relatif lemah. Risk tolerance terbukti menjadi mediator yang lebih kuat dibanding overconfidence, menandakan bahwa kesiapan psikologis menghadapi risiko lebih berpengaruh daripada bias kepercayaan diri. Secara keseluruhan, perilaku investasi generasi muda lebih banyak ditentukan oleh toleransi risiko, sehingga edukasi keuangan dan kesadaran risiko perlu ditingkatkan untuk mendorong keputusan investasi yang lebih rasional.
Co-Authors Amelda , Amelda Dwikurnia, Via Endang Sri Wahyuni Febrianti, Triska Fiani, Sofiani Marniati, Putri Pebiona, Gressila Rahmadani, Irma rahmani, Nur Ramadani, Putri Sakilah Sakilah Susilawati, Susilawati Wildani, Silva Huri