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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi dan Ekonomika BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Innovative: Journal Of Social Science Research Jurnal Pengabdian Sosial Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Humairoh, Fitri
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DETERMINASI KINERJA KEUANGAN UMKM DI KABUPATEN BENGKALIS PADA MASA PANDEMI COVID 19: DETERMINATION OF THE FINANCIAL PERFORMANCE OF MSMEs IN BENGKALIS DISTRICT DURING THE COVID-19 PANDEMIC Oktaviani, Ayu; Silfi, Alfiati; Humairoh, Fitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.256-265

Abstract

The Covid 19 pandemic has had an impact on MSMEs. This study aims to determine and examine the effect of Equity Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit on MSME financial performance. This research was conducted in Bengkalis Regency. The sample used in this study were 100 respondents of MSMEs registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Bengkalis Regency with a random sampling technique. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26The results of this study indicate that Own Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit have a significant influence on MSME financial performance in Bengkalis Regency
PENGARUH KEUNGGULAN BERSAING, TEKNOLOGI DIGITAL DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM: THE EFFECT OF COMPETITIVE ADVANTAGE, DIGITAL TECHNOLOGY AND FINANCIAL LITERACY ON MSMEsPERFORMANCE Susilatri, Susilatri; Humairoh, Fitri; Ramaiyanti, Sinta; Azlina, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.265-278

Abstract

This study aims to analyze the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The analysis technique used is the mix method, with the aim of confirming the results of quantitative research. The method used is. The population in this study was 498 MSME actors registered with the Cooperatives and MSMEs Service of Bengkalis Regency. While the sample in this study amounted to 222 MSME actors determined using the Slovin formula. The data used is primary data, where respondents were given written questionnaires/questions and interviews with several MSME actors. The data was tested using multiple linear regression to determine the accuracy of the effect of competitive advantage, digital technology and financial literacy on the performance of MSMEs in Bengkalis Regency. The test results show that competitive advantage and digital technology have an effect on the performance of MSMEs. Meanwhile, financial literacy has no effect on the performance of MSMEs in Bengkalis Regency. The interview results also show the importance of competitive advantage and technology utilization in MSMEs.
Metafora Kata “Kepala” melalui Perspektif Semantik Kognitif Ayunda Putri, Ayuning Jenia; Humairoh, Fitri; Widari, Nur Afni
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9906

Abstract

Penelitian ini menggali konsep metafora dalam kata "kepala" dengan fokus pada semantik kognitif. Metafora sebagai bentuk gaya bahasa membawa makna kiasan yang memperkaya interaksi sosial. Dalam keberagaman budaya Indonesia, setiap bahasa mencerminkan nilai-nilai yang berbeda, termasuk dalam penggunaan metafora. Studi ini menggunakan pendekatan semantik kognitif untuk memahami 10 makna metafora kata "kepala" dalam kehidupan sehari-hari. Data diperoleh dari percakapan di masyarakat dengan menggunakan metode simak cakap dan teknik catat. Pengumpulan data dilakukan untuk mengeksplorasi hubungan antara konsep-konsep dan pengalaman dalam pemikiran masyarakat terkait makna metafora "kepala". Hasil penelitian menunjukkan variasi makna metafora "kepala" seperti "ringan kepala" yang merujuk pada kemudahan memahami ajaran. Metafora ini memperkaya pemahaman mengenai konsep "kepala" dalam konteks bahasa Indonesia. Penelitian ini memberikan kontribusi penting dengan mengungkap makna yang belum terjamah sebelumnya terkait dengan kata "kepala". Diharapkan penelitian ini dapat menjadi rujukan dalam bidang analisis semantik kognitif, melengkapi wawasan tentang penggunaan metafora dalam bahasa Indonesia.
Pelatihan Pemasaran UMKM Berbasis Digital Marketing Di Desa Pancur Jaya Kabupaten Bengkalis Manaf, Muzaky Fadhlan; Siahaan, Titti Sulastri; Kholiza, Siti; Humairoh, Fitri; Sihombing, Mula Raja; Tanjung, Muhammad Reyhan; Permatasari, Nadia Indah; Sijabat, Bella Regita; Aurora, Shasi Kirani; Widiyanti, Heli
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 7 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11097085

Abstract

MSME actors on average think that the marketing system for products or services through digital is difficult, complicated and they cannot do it. Whereas on the contrary, Digital Marketing actually has many sides that make it easy for everyone to do it. This Digital Marketing Training targets MSME actors so they are able to take advantage of digital devices in doing marketing. This fact is evident from the rise of online transactions through Marketplaces, online shops and even buying through Social Media. MSMEs Digital Marketing Training is a way that will accelerate the increase in the number of MSMEs to be able to take advantage of digital channels in marketing their products and increase MSME productivity and increase sales of local Indonesian products on the global market. The method used in community service activities is to use the marketing training method. Digital-based MSMEs in Pancur Jaya Village - Bengkalis Regency - Riau, which are easily mastered by MSME actors and can be operated by limited human resources. The training activity began with an opening by the Village Secretary, Pancur Jaya Village, then presentation of material by resource persons, then case discussions and discussions with participants regarding digital marketing-based MSMEs marketing training. The indicator of achievement can be seen how the participants understand the material presented and applied to their respective MSMEs.
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Seluruh Perusahaan Sektor Perbankan Yang Terdaftar Di BEI Periode 2017-2021) Syahputra, Haiqal Fermi; Kamaliah, Kamaliah; Humairoh, Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Financial statement fraud remains a significant issue in the banking sector,affecting stakeholders' trust and financial stability. This study investigates theimpact of the Fraud Hexagon model on financial statement fraud in Indonesianbanking companies listed on the Indonesia Stock Exchange (BEI) from 2017-2021. Using multiple linear regression analysis, the study examines the influenceof six fraud elements: pressure, rationalization, opportunity, capability, ego, andcollusion. The findings indicate that financial stability, auditor changes,ineffective supervision, CEO photo frequency, and government projectcollaborations significantly impact financial statement fraud. These resultshighlight the importance of strengthening corporate governance mechanisms andregulatory frameworks to prevent fraud. Keywords: Fraud Hexagon, Financial Statement Fraud, Banking Sector,Corporate Governance, Indonesia
PENGARUH PROFITABILITAS, SOLVABILITAS, PERGANTIAN AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Santri, Erlisa; Indrawati, Novita; Humairoh, Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine the influence of profitability, solvency, and auditorchange on audit delay, with company size as a moderating variable. The dataused in this study are secondary data. The sampling technique used was purposivesampling, resulting in 101 companies with a four-year observation period,resulting in a total sample of 156. Data analysis techniques used were multiplelinear regression analysis and moderated regression analysis (MRA) using SPSS26 software. The results concluded that profitability, solvency, and auditor changehad no effect on audit delay. Company size did not moderate the effect ofprofitability, solvency, and auditor change on audit delay.Keywords: Profitability, Solvency, Auditor Change, Company Size, and AuditDelay
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM DI DESA TAMBUSAI Nurulita, Suci; A, Al Azhar; Azlina, Nur; Humairoh, Fitri; Taufik, Taufeni
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 1 (2023): Transformasi Digital, Penguatan Kapasitas, dan Akselerasi Pemberdayaan Masyarak
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i1.1329

Abstract

Masalah pengelolaan keuangan merupakan salah satu masalah yang sering ditemui di dalam UMKM. Beberapa masalah pengelolaan keuangan umum yang sering dijumpai pada UMKM antara lain adalah masih tercampurnya keuangan pribadi pemilik dengan keuangan usaha, penentuan harga produk sering dilakukan secara sederhana dan intuitif tanpa menghitung biaya yang telah dikeluarkan secara cermat, metode pencatatan transaksi yang dilakukan masih belum baik, dan kurangnya pengetahuan mengenai pencatatan keuangan dan pengelolaan keuangan (akuntansi). Kegiatan ini ditujukan bagi pelaku UMKM di Desa Tambusai. Adanya kegiatan ini diharapkan pelaku UMKM dapat mengetahui perkembangan usaha dan dapat memanfaatkan akuntansi guna mendukung kemajuan UMKM. Metode yang digunakan dalam kegiatan pengabdian pada masyarakat adalah dengan menggunakan metode pelatihan terhadap Pelaku UMKM di Desa Tambusai - Kabupaten Kampar - Riau, tentang tata cara penyusunan laporan keuangan. Kegiatan pelatihan dimulai dengan acara pembukaan oleh Kepala Desa Tambusai, selanjutnya pemaparan materi oleh nara sumber, kemudian pembahasan kasus serta diskusi dengan peserta tentang proses penyusunan laporan keuangan UMKM. Indikator ketercapaian dapat dilihat bagaimana peserta tersebut memahami materi yang disampaikan dan diaplikasikan ke UMKM-nya masing-masing.
PENGARUH LEVERAGE, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA (Studi Empiris Perusahaan Sub Sektor Perbankan dan Asuransi yang Terdaftar di Bursa Efek Indonesia (BEI) 2021-2023) Losawene, Caroline; Agusti, Restu; Humairoh, Fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to investigate the impact of leverage, managerial ownership, company size, andoperating cash flow on earnings persistence in the banking and insurance sectors listed on theIndonesia Stock Exchange for the period 2021 to 2023. Quantitative methods were used, relyingon secondary data sourced from annual financial reports. A total of 112 research samples werecollected using purposive sampling techniques. Data processing used classical assumption testsand hypothesis testing with multiple regression techniques assisted by SPSS version 27. Theresults of the analysis show that managerial ownership and company size have a significanteffect on profit persistence. On the other hand, leverage and operating cash flow did not showany effect on profit persistence.Keywords: Leverage, Managerial Ownership, Company Size, Operating Cash Flow, ProfitPersistence
Evaluasi Penerapan Standar Akuntansi Keuangan EMKM Menggunakan Model CIPP pada UMKM Kota Pekanbaru Sinta Ramaiyanti; Vera Oktari; Lila Anggraini; Mayla Khoiriyah; Nurrahma Dewi; Humairoh, Fitri
Akuntansi & Ekonomika Vol 15 No 2 (2025): 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.v15i2.10229

Abstract

This study evaluates the implementation of SAK EMKM in MSMEs using the CIPP model approach (Context, Input, Process, Product). The research method employed is qualitative research. The sample and research location consist of 30 MSMEs in Pekanbaru City. Data were collected through semi-structured interviews with the owners or those responsible for financial management. The criteria for selecting MSMEs, using purposive sampling, were businesses that had been operating for at least two years. The findings show that in the context aspect, MSME practitioners have a high awareness of the urgency of financial recording as a vital instrument for monitoring business performance. In the input aspect, limitations in human resources, lack of training, and inadequate recording infrastructure were identified as major obstacles. In the product aspect, positive impacts were found that foster optimism. Thus, it can be concluded that the motivation to adopt SAK EMKM among MSMEs in Pekanbaru is relatively high.
Co-Authors Al Azhar A Alfiati Silfi Apri, Syahli Aprina, Diana Atika Sari Aurora, Shasi Kirani Ayu Oktaviani, Ayu Ayunda Putri, Ayuning Jenia Desmiyawati Desmiyawati, Desmiyawati Gustiani, Natasha Fahira Gustiani, Natasya Fahira Hardiansyah, Baso' M. Sandra Kamaliah Kamaliah, Kamaliah Karina, Salwa Destrin Kholiza, Siti Lila Anggraini Losawene, Caroline Manaf, Muzaky Fadhlan Manurung, Winny Meistyati Mardhiyah, Izzathul Mayla Khoiriyah Mudari, Tasya Putri Muttakin, Muhammad Nabila, Intan Novita Indrawati Nur Azlina Nur, Fihal Nurrahma Dewi Nurulita, Suci Permatasari, Nadia Indah Ramadhani, Rani Ramaiyanti, Sinta Resmawati, Dhea Pina Restu Agusti Rita Anugerah Rofika Rofika, Rofika Santri, Erlisa Saragih, Draivo Prasetya Sari, Aulia Permata Siahaan, Titti Sulastri Sianturi, Joe Vhilano Sihaloho, Prawira Benaya Setia Sihombing, Mula Raja Sijabat, Bella Regita Simanungkalit, Vitra Stephani Sinta Ramaiyanti Susilatri Susilatri, Susilatri Susilo, Heri Syahida, Aztyara Syahputra, Haiqal Fermi Tanjung, Muhammad Reyhan Taufeni Taufik Ulfa Afifah, Ulfa Vebryanti, Vebryanti Vera Oktari Veronica, Shintya Widari, Nur Afni Widiyanti, Heli Yusralaini Yusralaini, Yusralaini