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All Journal Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI PLAKAT : Jurnal Pelayanan Kepada Masyarakat Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Research in Accounting Journal
Fadrul, Fadrul
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelatihan Peningkatan Kapasitas Tenant UPT Riau Science Technopark 2023 Fadrul, Fadrul; Rahman, Sarli; Yusrizal, Yusrizal; Setyawan, Onny; Chandra, Jennifer; Pujiono, Pujiono; Estu, Ahmad Zulkarnaen; Novitriansyah, Bob
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i2.4048

Abstract

Di dalam praktik bisnisnya, UMKM di Indonesia menghadapi beberapa persoalan yang bisa menjadi penghambat bagi pertumbuhan bisnisnya, sehingga perlu untuk dilakukan pembinaan guna menemukan dan memberikan solusi yang mereka butuhkan, Inkubator Bisnis dan Teknologi UPT RSTP merupakan salah satu lembaga yang senantias melakukan pembinaan bagi UMKM di Provinsi Riau. Untuk Tahun 2023, Inkubator Bisnis dan Teknologi UPT RSTP telah melakukan kegiatan Pelatihan Peningkatan Kapasitas Tenant UPT Riau Science Technopark dengan menggandeng dosen-dosen dari IBT Pelita Indonesia sebagai tim tutor atau pelatih. Total terdapat 3 UMKM yang mengikuti pelatihan secara paralel, dengan tiga tema berbeda sesuai kebutuhan masing-masing UMKM. Setelah dilakukan pemaparan materi masing-masing tema, maka setiap UMKM diminta untuk melakukan praktik langsung di depan tim pelatih. Dan dari hasil evaluasi yang dilakuka pada tahap praktik, maka diketahui bahwa seluruh UMKM telah memahami dan dapat melakukan melakukan digitalisasi dan menyiapan rencana pengembangan usaha, menyusun laporan keuangan UMKM, dan melakukan digitalisasi pelaporan keuangan UMKM.
Akselerasi Pelatihan Manajemen Sumber Daya Industri: Pengelolaan Produk Miran, Ikas; Rahman, Sarli; Fadrul, Fadrul; Aprila, Bord Nandre; Setyawan, Onny
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i1.4303

Abstract

Industrial resource management training is an important aspect in increasing the operational efficiency and effectiveness of an industry. This training acceleration aims to accelerate the mastery of skills and knowledge needed in managing industrial products. This program is designed to provide an in-depth understanding of product management strategies, including planning, development, production, distribution and marketing. With structured and intensive training methods, it is hoped that participants will be able to apply industrial resource management concepts effectively in the work environment. The results of this accelerated training are expected to improve overall organizational performance, create high quality products, and strengthen competitiveness in the market. Case studies and practical simulations are used to ensure that participants not only understand the theory, but are also able to apply it in real situations. Keywords: Acceleration, training, resources, industry, product management
JURI OPI (OLIMPIADE PELITA INDONESIA) MAGIC 5.0 INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA Irman, Mimelientesa; Anton, Anton; Yusrizal, Yusrizal; Suharti, Suharti; Fadrul, Fadrul
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i1.4466

Abstract

The form of this activity is OPI (Indonesian Pelita Olympics) Magic 5.0 at the Pelita Indonesia Institute of Business and Technology which was organized by BEM IBT Pelita Indonesia with the theme "Millennial Advancement Generating Innovative Creativity". Various competitions were held at this Olympics, including; Web Design Competition, Bazaar Competition, Poster Design, 4D Mading Competition and Accounting Olympiad. The Accounting Competition itself is expected to be a forum for channeling competitive skills in the field of accounting and introducing the Indonesian Institute of Business and Technology in general, and the Accounting major in particular to high school/vocational school students.
Analysis of Company Size, Inventory Intensity, and Variability of COGS on The Selection of Inventory Valuation Methods in Basic Materials Sector Companies Listed on IDX 2017-2021 Fadrul, Fadrul; Howard, Howard; Nurazizah, Febi; Eddy, Pujiono; Novitriansyah, Bob; Estu, Ahmad Zulkarnain
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.4068

Abstract

This research purposed to determine the effect of company size, inventory intensity and variability of COGS on the selection of inventory valuation methods in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses secondary data with a sampling technique, namely purposive sampling technique. The number of samples in this study were 31 companies. Descriptive analysis method as well as several types of analysis in this study using SmartPLS software. From this reseach it was concluded that company size has a significant influence on the selection of inventory valuation methods. Meanwhile, inventory intensity and variability of COGS do not have a significant effect on the choice of inventory valuation method.
The Effect of Profitability Ratio, Solvability Ratio, and Liquidity Ratio on Stock Price at Sector Company Consumer Non-Cyclicals Listed in Indonesia Stock Exchange Period 2017-2021 Fadrul, Fadrul; Wijaya, Felix Tirta; Natalia, Anita; Estu, Ahmad Zulkarnain; Novitriansyah, Bob; Hadi, Syukri
International Conference on Business Management and Accounting Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i2.4380

Abstract

The purpose of this research was to discover, and research the effect of profitability ratio, solvability ratio, and liquidity ratio on stock price at non-cyclical consumer company sectors listed in the Indonesia Stock Exchange period 2017-2021. The sampling technique of this research used purposive sampling, so that the remainder of this sampling research as many as 60 companies of 98 companies. This research is used secondary data. The secondary data usually used of documentation results of the each company. The method used of this research is descriptive analysis test, classic assumption test, model feasibility test, multiple linear regression analysis, and hypothesis test using the application SmartPLS 4. The results of this research are based on the results of the hypothesis test say that profitability ratio and liquidity ratio have a positive and insignificant effect on stock price; and solvency ratio has a negative and significant effect on stock price.
KEKUATAN LABA, SET PELUANG INVESTASI, DAN BIAYA MODAL EKUITAS: PERAN MEDIASI MANAJEMEN LABA Wati, Yenny; Irman, Mimelientesa; Fadrul, Fadrul
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.448

Abstract

Indonesia memiliki tingkat manajemen laba tertinggi kedua diantara negara ASEAN lainnya. Meneliti bagaimana manajemen laba dapat memediasi hubungan antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas adalah fokus dari penelitian ini. Data perusahaan manufaktur di Bursa Efek Indonesia dikumpulkan menggunakan purposive sampling dan dianalisis menggunakan analisis jalur untuk periode 2015-2020. Biaya modal ekuitas dipengaruhi secara positif oleh kekuatan laba, set peluang investasi, dan manajemen laba. Kekuatan laba dan set peluang investasi berpengaruh positif dan signifikan terhadap manajemen laba. Manajemen laba bertindak sebagai mediasi antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas. Peran manajemen laba sebagai mediasi, karena memberikan informasi tentang bagaimana pola perilaku manajer ketika melaporkan kondisi perusahaan. Perusahaan, pengguna laporan keuangan, dan bursa saham dapat memperoleh manfaat dari temuan penelitian ini. Pengguna laporan keuangan dapat memperoleh informasi yang mereka butuhkan dari perusahaan yang menyajikan laporan keuangan secara berkala. Manajemen laba termasuk aktivitas yang berdampak dalam pasar modal, dan penelitian ini dapat membantu Otoritas Jasa Keuangan (OJK) membuat kebijakan yang lebih tepat terkait pasar modal.Kata kunci: Biaya Modal Ekuitas, Manajemen Laba, Kekuatan Laba, Set Peluang Investasi
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU) Yeni, Elfita; Irman, Mimelientesa; Fadrul, Fadrul
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.34

Abstract

This study aims to determine the influence of Accounting Understanding an Application, financial accounting systems human resource competency on the quality of regional financial statement. Based on PP No. 71 year 2010, state and local government financial statement quality have to meet the qualitative characteristic. Factors examined include Acounting understanding, human resource competency financial accounting system and the quality of regional financial statement. The used sampling method is purposive sampling sampling. Data collection is done by giving as many as 90 copies, copies of the questionnaire,which was distributed to respondents who are staff financial in Pekanbaru City. The Data obtained are then analyzed using SPSS 21.00. Based on the analysis results, obtained that applicatin of Accounting and the financial accounting systems have a positive and significant effect to the quality of financial reporting information in OPD Pekanbaru City and human resource competency can be used as a moderating variable.
Gaining Effective Profitability with Training in Factory Overhead Cost Calculation for Printing Businesses Wati, Yenny; Yusrizal, Yusrizal; Irman, Mimelientesa; Fadrul, Fadrul; Renaldo, Nicholas
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 2 (2024): Volume 6, Nomor 2 Desember Tahun 2024
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i2.17127

Abstract

Inadequate information and the ineffective ability to distribute factory overhead costs to determine production costs might lead to lower-than-optimal earnings. This problem is the basis for this PKM action because the business owner's intended strategy is ineffective. This PKM activity wants to assist and boost efficiency in obtaining profits for printing entrepreneurs by developing knowledge and capacity to accurately calculate the cost of production, particularly factory overhead costs, to estimate a business's profit or loss each period. The approaches used in this PKM action include empowerment, instruction, and practice. On Saturday, September 7, 2024, the owner of a printing business and three of his employees participated in PKM offline. In line with evaluation findings, instruction, and practice boosted competency by 75%. This improved ability is the outcome of mistakes being identified through offline instruction and the PKM team suggesting fixing any difficulties that exist. This PKM action can maximize the annual profit gained for the printing business's long-term viability. This PKM was held so that the printing business may develop, improve, and actively contribute more to Indonesia's economic growth.Pengetahuan yang minim dan kemampuan mengalokasikan biaya overhead pabrik yang tidak efektif dalam menentukan harga pokok produksi dapat mengakibatkan laba yang diperoleh kurang optimal. Permasalahan tersebut menjadi dasar dilakukan kegiatan PKM ini karena strategi bisnis yang direncanakan oleh pemilik usaha menjadi tidak tepat. Kegiatan PKM ini bertujuan untuk membantu dan meningkatkan efisiensi dalam pencapaian laba bagi pelaku usaha percetakan dengan meningkatkan pengetahuan dan kemampuan dalam menentukan biaya produksi khususnya biaya overhead pabrik secara akurat untuk mengetahui besarnya laba maupun rugi suatu bisnis setiap periodenya. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku usaha percetakan dan tiga orang pegawainya mengikuti PKM secara luring pada Sabtu, 7 September 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 75%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pendapatan laba yang diperoleh setiap tahun berjalan untuk kelangsungan usaha percetakan. PKM ini diadakan agar usaha percetakan dapat berkembang, meningkat, dan berperan aktif dalam pertumbuhan perekonomian Indonesia.
Designing Startup Application “LaKu” for MSME in Riau Based on Android Marlim, Yulvia Nora; William, William; Susanti, Wilda; Fadrul, Fadrul; Nicholas Renaldo; Musa, Sulaiman; Wahid, Nabila
Journal of Applied Business and Technology Vol. 6 No. 2 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i2.228

Abstract

Department of Industry, Trade, Cooperatives and SMEs (DITCS) of Riau has an important role in supporting 631,347 groups of Micro, Small and Medium Enterprises (MSMEs) engaged in various fields such as handicrafts, batik, songket, and food and beverages. Many MSME merchants still market their products traditionally through the neighborhood and word of mouth, while online marketing faces a big challenge because they have to compete with well-known brands, making them difficult to develop and grow their business. To overcome these problems, an Android-based application “LaKu” was developed that aims to help MSME merchants in expanding their marketing reach and increasing their competitiveness in Riau. The development of this application uses the Extreme Programming (XP) method which consists of four main steps: Planning, Design, Code, and Testing. The development results show that the “LaKu” application can be an effective digital marketing platform, helping MSMEs in promoting products more widely without having to compete directly with big brands. With this application, MSMEs are able to increase competitiveness and contribute to local economic growth in Riau Province.
Building a Value-Oriented Digital Business Model for Traditional Anti-Migraine Herbal Tea Products Renaldo, Nicholas; Veronica, Kristy; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Fadrul, Fadrul; Andi, Andi; Suhardjo, Suhardjo; Susanti, Wilda; Tendra, Gusrio; Jahrizal, Jahrizal
Luxury: Landscape of Business Administration Vol. 3 No. 1 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i1.125

Abstract

The growing demand for natural health solutions and the integration of digital lifestyles presents new opportunities for innovation in traditional herbal products. This study aims to design a value-oriented digital business model for an anti-migraine herbal tea, combining traditional herbal knowledge with modern digital entrepreneurship and accounting systems. The research used a qualitative approach, integrating the Business Model Canvas (BMC), Value Proposition Canvas (VPC), and digital accounting to formulate a scalable and consumer-centric business framework. The herbal formulation, consisting of ginger, peppermint, turmeric, lemongrass, lavender, cinnamon, and stevia, was developed based on scientific literature and traditional practices. Through consumer insights, market segmentation, and prototype evaluation with stakeholders and experts, the model was validated for its market viability and alignment with health-conscious and digital native consumers. The findings indicate that the integration of digital accounting enhances transparency, financial control, and business credibility, while the overall model supports sustainability, traceability, and value creation. This research contributes to the fields of digital business, sustainable product innovation, and the commercialization of traditional medicines. Future research is recommended to combine quantitative validation and clinical testing to improve the robustness and impact of the model.
Co-Authors Achmad Tavip Junaedi agung Pramana Andi Andi Anton Anton Aprila, Bord Nandre Aslinda, Aslinda Asyari, Hasbi CH, Stephen Setiahady Chandra, Jennifer Chandra, Stefani Eddy, Pujiono Estu, Ahmad Zulkarnaen Estu, Ahmad Zulkarnain Gusrio Tendra Hadi, M. Fikry Hadi, Syukri Harry Patuan Panjaitan Hocky, Agus Howard, Howard Jahrizal Jayawarsa, A.A. Ketut Marlim, Yulvia Nora Mimelientesa Irman Miran, Ikas Musa, Sulaiman Natalia, Anita Nicholas Renaldo Nila Elfrida Harahap Novitriansyah, Bob Nurazizah, Febi Priyono Priyono Pujiono Pujiono Rahman, Sarli Rizaldi Putra Rizki Restu Setiyani Setyawan, Onny Suhardjo Sunardi Sunardi Veronica, Kristy Wahid, Nabila Wati, Yenny Wijaya, Felix Tirta Wilda Susanti William William Yeni, Elfita Yusrizal Yusrizal Yutiandry Rivai