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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EDUTEC : Journal of Education And Technology JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis 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 TANJAK : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Fiddin, Fachroh
Politeknik Negeri Bengkalis, Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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Penerapan Penentuan Harga Pokok Penjualan Batik LAMR Khas Kabupaten Bengkalis dengan Metode Activity Based Costing (ABC): Studi Pada Usaha Batik Lembaga Adat Melayu Riau Kabupaten Bengkalis Endang Sri Wahyuni; Fachroh Fiddin
ABEC Indonesia Vol. 10 (2022): 10th Applied Business and Engineering Conference
Publisher : Politeknik Caltex Riau

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Abstract

Batik is the work of the Indonesian nation which is a blend of art and technology by the ancestors of the Indonesian nation. Indonesia has various batik motifs as one of the cultural products that are still preserved and popular today. The Riau Malay Customary Institution of Bengkalis Regency through the batik UMKM also started the preservation of batik as Indonesian culture through batik activities. The batik produced by the LAMR MSME is named 'Batik Pulau' in the spirit of the coastal characteristics of Sumatra Island, Riau Province. This study aims to calculate the cost of production in the manufacture of typical LAMR batik in Bengkalis Regency by using the activity-based costing (ABC) method and based on the observations of the LAMR batik SMEs still using the conventional system in determining the cost of production, namely by collecting all expenses that have been incurred in the production process. takes place and then divides into the number of outputs produced. The object of research is the cost of production in the manufacture of written batik on Batik Pulau in Bengkalis Regency. Methods of data collection using observation techniques, interviews, and documentation. Data analysis used descriptive analysis using an activity-based costing (ABC) system with two stages. The results showed that the cost of production calculated using an activity-based costing system was Rp. 21.582.250,- for the number of units produced by written batik as many as 50 units of batik strands with a size of 2.5 meters, the cost of production per unit of written batik produced is Rp. 415,043,-. The results show that the approach to determining the cost of production using the ABC method is more accurate than the traditional method where the traditional cost of production calculation is Rp. 22,082,250,-.
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

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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.
Use Of E-Learning To The Effectiveness Of Students In Coronavirus Pandemic: The Effectiveness Of Students In Coronavirus Pandemic Fachroh Fiddin; Bustami Bustami
EDUTEC : Journal of Education And Technology Vol. 4 No. 2 (2021): March 2021
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v4i3.160

Abstract

Abstract. This research aims to determine the effectiveness of student learning in the coastal areas of the island of Sumatra at the time of the Covid-19 virus pandemic using e-learning. The respondent is an accounting student at the state Polytechnic in Bengkalis where almost all students live in the coastal areas of the island and differ from those in urban areas. The variables examined the perception of benefits, perception of ease, and quality of service towards the use of e-learning and the effectiveness of student learning. The results showed a perception of benefits and quality of service impacting the use of e-learning and the effectiveness of student learning. While the perception of simplicity does not affect the use of e-learning and the effectiveness of student learning. The results of research using track analysis show that variable perception of benefits and quality of service affects the effectiveness of learning through the use of e-learning as a mediation variable. While the variable perception of ease has no influence on the effectiveness of student learning through the use of e-learning as a mediation variable.
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.
Digitalisasi Bisnis Dengan Pendekatan Solusi Mobile: Meningkatkan Keberlanjutan Dan Daya Saing Usaha pada Koperasi Konsumen Politeknik Negeri Bengkalis Arif, Muhammad; Fachroh Fiddin; Nur Rahmani; wahyu triyono
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/vz53vs20

Abstract

The objective of this community service activity is to assist the Politeknik Negeri Bengkalis Consumer Cooperative in implementing business process digitalization through the development and use of a mobile application solution. The Cooperative still runs its operations manually, which results in limitations in financial recording, stock management, and product promotion.The main output of this activity is the handover of one unit of a digital cash register complete with supporting devices (an Android tablet and a receipt printer) as well as training on the use of the Kasir Pintar application. The achieved impact is an increase in the understanding and digital skills of the cooperative management in utilizing digital technology. It is expected that this digitalization will enhance operational efficiency, expand market reach, strengthen business competitiveness, and serve as an initial foundation for sustainable digital transformation
Co-Authors Amelda , Amelda Bustami Bustami Bustami Bustami Domos, Erma Dwikurnia, Via Emma Dormos Endang Sri Wahyuni Febrianti, Triska Fiani, Sofiani Hardi Hardi, Hardi Husnul Muttaqin Irma Rahmadani Kamaliah Kamaliah, Kamaliah Marniati, Putri Molita Sarafina Muhammad Arief Muhammad Arif Neli Agustin Nur Rahmani Nurhazana Pebiona, Gressila Pratama, Adrian Irnanda Putri Ramadani rahmani, Nur Rezky Andriani Sakilah Sakilah Silva Huri Wildani wahyu triyono