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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM DENGAN MENGGUNAKAN APLIKASI BERBASIS ANDROID DI PANCUR JAYA KABUPATEN BENGKALIS Humairoh, Fitri; Yusralaini, Yusralaini; Nurulita, Suci; Aprina, Diana; Gustiani, Natasya Fahira
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 1 (2024): Kolaborasi Inovasi, Edukasi, dan Pemberdayaan Menuju Penguatan Kapasitas Masyar
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i1.1663

Abstract

Abstract: Many Micro, Small and Medium Enterprises (MSMEs) actors still do not know or understand financial reporting. This service activity aims to improve the ability of MSME actors in preparing financial reports by providing training to MSME actors in Pancur Jaya Village, Bengkalis Regency, Rupat District. The method used is to use a training method for several MSMEs in Pancur Jaya Village on the preparation of android-based financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The result of this activity is that MSME players have an increased understanding in preparing financial reports using the android application.
Pengaruh Keberlanjutan dan Tata Kelola Perusahaan terhadap Kinerja Perusahaan dengan Reputasi Perusahaan sebagai Pemoderasi Mayla Khoiriyah; Ramaiyanti, Sinta; Humairoh, Fitri; Afifah, Ulfa
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.7500

Abstract

This study aims to analyze the influence of sustainability disclosure and corporate governance on company performance by using thecompany's reputation as a moderator. The sample of this study consisted of primary and secondary sector companies listed on the Indonesia Stock Exchange, from 2014 to 2020. This study analyzes the correlation between sustainability and corporate governanceon corporate performance comprehensively through the development of corporate governance measurement instruments and uses amulti-tiered system of measurement in the disclosure of corporate sustainability This study uses Ordinary Least Square (2SLS) toanalyze data using STATA 16. The results of the study show that sustainability disclosure has a significant negative effect on the Company's performance, governance has a significant positive effect on sustainability disclosure and the Company's reputationmoderates the disclosure of sustainability and the Company's performance.
Pengaruh Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan,Profitabilitas dan Kebijakan Dividen terhadap Harga Saham Apri, Syahli; Anugerah, Rita; Humairoh, Fitri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/9wehxw20

Abstract

This research aims to test and prove empirically the influence of company size, leverage, sales growth, profitability and dividend yield on stock prices. The population of this research is LQ45 index companies registered at BEI for the period 2018-2022 with a total sample of 100. The sampling technique uses purposive sampling. The data analysis method used in this research is a quantitative analysis technique with a multiple regression hypothesis testing formula processed with the help of the Statistical Product and Service Solution (SPSS) data processing software program version 25.0 for windows. The results of hypothesis testing show that the variables of company size, leverage, and profitability have a significant effect on stock prices, while sales growth and dividend yield are not proven to be influential.
Implementasi Strategi Branding dan Marketing pada UMKM Manisan di Desa Bagan Jawa Humairoh, Fitri; Hardiansyah, Baso' M. Sandra; Saragih, Draivo Prasetya; Simanungkalit, Vitra Stephani; Sari, Atika; Nur, Fihal; Manurung, Winny Meistyati; Ramadhani, Rani; Nabila, Intan; Mudari, Tasya Putri
Jurnal Pengabdian Sosial Vol. 1 No. 11 (2024): September
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/7v40q766

Abstract

Perkembangan UMKM dapat dimulai dari bagaimana UMKM melakukan branding untuk produk ataupun usahanya. Tujuan dilakukan branding sebagai strategi  pembentuk persepsi yang positif dalam benak konsumen, baik dari segi merek, produk, hingga perusahaan yang mengelola. “Manisan Buk Imah” merupakan salah UMKM yang berada di desa Bagan Jawa, UMKM ini memproduksi manisan menggunakan beberapa jenis buah. Permasalahan yang dihadapi UMKM ini yaitu kemasan yang digunakan kurang menarik dan strategi pemasarannya hanya melalui mulut ke mulut. Berdasarkan permasalahan yang dihadapi, Tim KUKERTA UNRI desa Bagan Jawa Tahun 2024 melakukan pengabdian berupa implementasi strategi branding dan marketing untuk meningkatkan daya saing serta mengembangkan kualitas usaha "Manisan Buk Imah". Tujuan dari pengimplementasian strategi branding dan marketing ini untuk memperbaiki manajemen usaha melalui peningkatan strategi pemasaran  serta memperluas pemasaran dengan memasukkan manisan buk Imah ke toko oleh-oleh. Metode yang kami gunakan dalam pengabdian ini adalah metode kualitatif deskriptif. Kami melakukan wawancara dengan owner manisan buk Imah. Sehingga hasil yang kami dapatkan ketika melakukan pengabdiian ini adalah terciptanya label produk, kemasan yang lebih menarik, adanya spanduk usaha, dan terbentuknya titik koordinat pada google maps.
MSME Accounting Training and Assistance for Micro, Small and Medium Enterprises (MSMEs) to Improve Company Financial Performance in Kampar Regency Humairoh, Fitri; Yusralaini, Yusralaini; Nurulita, Suci; Aprina, Diana; Gustiani, Natasha Fahira
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 3 (2024): Penguatan Literasi Keuangan, Inovasi UMKM, dan Transformasi Pembelajaran pada E
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i3.1945

Abstract

This community service activity aims to provide accounting training and assistance to Micro, Small and Medium Enterprises (MSMEs) in Kampar Regency, in order to improve their financial performance. The training, which was held on October 16, 2024, included basic accounting materials, recording transactions, and preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The results of this activity showed that the majority of participants experienced an increased understanding of the importance of accounting and were able to prepare simple financial statements. Although there are challenges in applying the knowledge gained, this activity shows great potential to improve the financial performance of MSMEs in the area. With the knowledge gained, it is expected that MSME players can be more independent in managing their finances and contribute to the local economy.
SOSIALISASI LITERASI KEUANGAN DALAM MENDUKUNG PENGELOLAAN FINANSIAL UMKM DAN PENGELOLAAN KEUANGAN RUMAH TANGGA PADA KABUPATEN SIAK Desmiyawati, Desmiyawati; Khoiriyah, Mayla; Ramaiyanti, Sinta; Humairoh, Fitri
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 3 (2024): Penguatan Literasi Keuangan, Inovasi UMKM, dan Transformasi Pembelajaran pada E
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i3.1947

Abstract

This community service activity aims to enhance financial literacy among MSMEs (Micro, Small, and Medium Enterprises) actors in Siak Regency, focusing on MSMEs financial management and household financial management. The activity involved socialization and training sessions that included theoretical explanations, practical examples, and interactive discussions on financial literacy, funding, lending, and the application of financial technology (fintech). The team, comprising lecturers and students from the Faculty of Economics and Business at Universitas Riau, employed lecture and discussion methods to deliver the material, followed by participant evaluations to assess their understanding before and after the sessions. Results indicate significant improvement in participants’ knowledge of financial literacy and financial reporting based on SAK EMKM standards. This initiative is expected to assist MSMEs in better financial management, expanding credit access, and supporting sustainable business growth.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013--2015 Humairoh, Fitri
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 2 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v15i2.81

Abstract

The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value.
Pengaruh Implementasi Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Kinerja UMKM (Studi Empiris: Rokan Hulu) Syahida, Aztyara; Azlina, Nur; Humairoh, Fitri
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2091

Abstract

Abstract: The purpose of this study is to analyze the impact of the implementation of accounting information systems (AIS), the use of information technology (IT) and human resource competencies (HR) on the performance of micro, small and medium enterprises (MSMEs). A total of 100 MSMEs were sampled with data from questionnaires distributed to MSMEs in Rokan Hulu Regency, Riau Province. Multiple linear regression is the method used with the help of SPSS software version 25. The results of the study explain that the implementation AIS and HR had a significant impact on the performance of MSMEs. However, the use of IT doesn’t show a significant impact on the performance of MSMEs.
NILAI-NILAI PENDIDIKAN KARAKTER DALAM CERITA RAKYAT BATANG TUAKA Humairoh, Fitri; Rahman, Elmustian; Rasdana, Oki
Jurnal Basataka (JBT) Vol. 8 No. 1 (2025): Juni 2025
Publisher : Prodi Pendidikan Bahasa dan Sastra Indonesia, Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/basataka.v8i1.733

Abstract

Penelitian ini bertujuan untuk mendeskripsikan nilai-nilai pendidikan karakter yang terkandung dalam cerita rakyat Batang Tuaka. Cerita ini berasal dari Kecamatan Batang Tuaka, Kabupaten Indragiri Hilir, Riau, dan mengisahkan tentang seorang anak bernama Tuaka yang durhaka kepada ibunya dan mendapat balasan atas perbuatannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik analisis isi terhadap teks cerita rakyat Batang Tuaka. Hasil analisis menunjukkan bahwa cerita ini mengandung sembilan nilai pendidikan karakter, yaitu: keberanian, kepedulian, kerja keras, ketelitian, ketangguhan, musyawarah, tanggung jawab, religiusitas, dan kesadaran. Nilai-nilai tersebut mencerminkan pandangan hidup masyarakat setempat dan dapat dijadikan sebagai sarana pembelajaran moral serta pelestarian budaya lokal.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013--2015 Humairoh, Fitri
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 2 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v15i2.81

Abstract

The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value.