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The Effect of Accounting Knowledge, Business Experience and Work Motivation on the Perception of Financial Report Usage Ali, Fifitri; Rahmadayanti , Vivin
International Journal Of Economics Social And Technology Vol. 3 No. 4 (2024): December 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i4.410

The purpose of this study was to examine the effect of work motivation, accounting knowledge and business experience on the use of accounting information for SMEs in Tegal Regency. This research is a type of quantitative research. The population used in this study was 385 SMEs in Tampan District. The sampling method used is purposive sampling. From these data obtained 118 respondents. The variables of this study consist of accounting knowledge, business experience), work motivation as independent variables, and perceptions of the use of financial statements as the dependent variable, with an ordinal measurement scale. The analytical method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test and coefficient of determination. The results of this study are accounting knowledge, business experience and work motivation have a significant effect on the perception of the use of financial reports.

The Development of an Application for The Management of ZISWAF at LazNas PHR Ali, Fifitri; Zifi, Meliza Putriyanti; Yenas, Oscar
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i1.6335

The advancement of information technology has revolutionized the way institions and agencies operate. To keep up this progress, LazNas PHR needed to develop an application for ZISWaf Management. The conventional reception process was inefficient and did not use the internet, resulting in delayed reports and distributions. A website based ZISWaf management application was created to streamline the acceptance, data collection, distribution, and report generation process. The development process included needs analysis, design, development, testing and conclusion drawing. The application was developed using the single-page application system development method and was tested through user acceptance tests. Results of the tests showed positive evolution, indicating that the application successfully assisted officers in managing the ZISWaf. Application has successfully integrated the use of information technology into the management of ZISWaf at LazNas PHR, contributing to the advancement and modernization of the institution

Edukasi Kewirausahaan melalui Pengenalan Bisnis Kopi untuk Siswa MTs Ash-Shiddiq Pekanbaru Yuliantoro, Heri Ribut; Arifulsyah, Hamdani; Zifi, Meliza Putriyanti; Ali, Fifitri; Arifin, Iqbal Maulana
JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 2 No. 2 (2024): JITER-PM
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jiter-pm.v2i2.6271

Abstrak Pengetahuan tentang jiwa kewirausahaan menjadi hal yang penting diketahui peserta didik dari usia sekolah secara dini. Dari jiwa kewirausahaan seseorang akan terlatih untuk berkreasi dan mandiri dalam kehidupannya. Tim pelaksana kegiatan Pengabdian kepada Masyarakat menemukan fakta bahwa siswa MTs Ash-Shiddiq Pekanbaru saat ini belum pernah mendapatkan edukasi terkait karakter jiwa kewirausahaan. Kegiatan pengabdian kepada Masyarakat ini dilakukan dengan tujuan memberikan edukasi karakter jiwa kewirausahaan agar siswa memiliki pengetahuan terhadap karakter jiwa kewirausahaan dan mampu menerapkannya dalam kehidupan sehari-hari. Kegiatan ipengabdian kepada Masyarakat ini dilakukan dalam bentuk seminar edukasi kewirausahaan dan praktik pengenalan bisnis kopi sebagai salah satu contoh bentuk wirausaha yang ada dalam Masyarakat. Pelaksanaan kegiatan ini direviu dan evaluasi dengan membagikan angket kepada seluruh peserta. Dari hasil reviu dan evaluasi terhadap kegiatan ini menunjukkan adanya peningkatan pemahaman terhadap karakter jiwa kewirausahaan Pada kepuasan pelaksanaan kegiatan, secara umum peserta sangat puas terhadap materi yang disampaikan serta fasilitasi sarana saat kegiatan dilaksanakan. Kata kunci: edukasi, kewirausahaan, bisnis Abstract Knowledge about the entrepreneurial spirit is important for students to know from an early school age. From an entrepreneurial spirit, a person will be trained to be creative and independent in his life. The team implementing Community Service activities discovered the fact that MTs Ash-Siddiq Pekanbaru students had never received education regarding the character of an entrepreneurial spirit. This community service activity is carried out with the aim of providing entrepreneurial spirit character education so that students have knowledge about the entrepreneurial spirit character and are able to apply it in everyday life. This community service activity is carried out in the form of entrepreneurship education seminars and the practice of introducing the coffee business as an example of a form of entrepreneurship that exists in society. The implementation of this activity was reviewed and evaluated by distributing questionnaires to all participants. From the results of the review and evaluation of this activity, it shows that there is an increase in understanding of the character of the entrepreneurial spirit. In terms of satisfaction with the implementation of the activity, in general participants were very satisfied with the material presented and the facilities provided when the activity was carried out. Keywords: education, entrepreneurship, business

Analysis of the Factors Influencing the Disclosure Quality of Sustainability Reports in Companies in Indonesia Ali, Fifitri
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1119

Sustainability reports are useful for disclosing the company's performance on economic, environmental and social aspects, as well as the company's efforts to become a company that is accountable to all company stakeholders in general and also to society in a broad context. The report describes all business activities carried out for reporting responsibility to parties who need information as a form of transparency on activities carried out by the company. This study aims to find out the quality of disclosure of sustainability reports on companies in Indonesia and the effect of company size on the quality of disclosure of sustainability reports. This research uses companies listed on the Indonesia Stock Exchange in 2021. The samples to be taken are 38 companies that meet the predetermined criteria. To measure the level of quality of disclosure of sustainability reports, researchers use the disclosure index method, using a scale of 0 to 3 of the standard disclosures set by the Global Reporting Initiative (GRI). The results of the study show that the level of quality of sustainability report disclosure is at the lowest level of assessment with the Bronze predicate in the disclosure of sustainability reports

Developing a Gamified Mobile Learning Approach for Evaluating Student’s Agricultural Accounting Education Ali, Fifitri; Bhayangkara, Abdi; Hidayat, Erzi
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

This study aims to establish an innovative approach to teaching accounting, with a strong emphasis on astudent-centred methodology. The curriculum is thoughtfully designed using an effective teaching framework, with theprimary goal of helping students better understand accounting principles. It introduces a mobile learning environmentwith a focus on gaming, achieved through the development of an accounting mobile game integrated into a mobilelearning system. The study selected a group of 60 accounting students to participate. The curriculum developmentfollowed a quasi-experimental design, combining quantitative data gathered through questionnaires and qualitative dataobtained through interviews. The results highlight the advantages of game-based mobile learning in improving teachingeffectiveness. Moreover, a regression model indicates that information quality and service quality positively predict theintention to use such a learning approach, and this intention, along with user satisfaction, positively influencesengagement in the learning process. Notably, user satisfaction serves as a mediating factor within this relationship. Inconclusion, this study offers valuable recommendations for educators and researchers in the field of accounting, sheddinglight on the benefits of incorporating game-based mobile learning into accounting education.

Analysis of the Factors Influencing the Disclosure Quality of Sustainability Reports in Companies in Indonesia Ali, Fifitri
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1119

Sustainability reports are useful for disclosing the company's performance on economic, environmental and social aspects, as well as the company's efforts to become a company that is accountable to all company stakeholders in general and also to society in a broad context. The report describes all business activities carried out for reporting responsibility to parties who need information as a form of transparency on activities carried out by the company. This study aims to find out the quality of disclosure of sustainability reports on companies in Indonesia and the effect of company size on the quality of disclosure of sustainability reports. This research uses companies listed on the Indonesia Stock Exchange in 2021. The samples to be taken are 38 companies that meet the predetermined criteria. To measure the level of quality of disclosure of sustainability reports, researchers use the disclosure index method, using a scale of 0 to 3 of the standard disclosures set by the Global Reporting Initiative (GRI). The results of the study show that the level of quality of sustainability report disclosure is at the lowest level of assessment with the Bronze predicate in the disclosure of sustainability reports

Bibliometric Mapping of Earnings Management Research Judijanto, Loso; Ali, Fifitri
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2076

This study presents a comprehensive bibliometric analysis of earnings management research spanning the period from 2000 to 2025. Utilizing data from the Scopus database and analytical tools in VOSviewer, the study explores the thematic structure, intellectual foundations, and collaborative networks within the field. The keyword co-occurrence analysis reveals that core concepts such as discretionary accruals, audit quality, and financial reporting quality continue to dominate the literature, while newer themes like sustainability, corporate social responsibility, and gender diversity are emerging as significant research frontiers. Temporal and density visualizations indicate a shift from traditional earnings manipulation techniques toward broader governance and ethical considerations. The co-authorship and country collaboration networks highlight influential scholars and the dominance of the United States, China, and the United Kingdom, alongside increasing contributions from emerging economies. This bibliometric mapping not only consolidates existing knowledge but also provides a strategic overview of future research directions in the evolving landscape of earnings management.

Pelatihan Pembukuan Sederhana dan Sosialisasi Perpajakan Usaha Mikro Kecil dan Menengah (UMKM) Zifi, Meliza Putriyanti; Arfan, Tobi; Ali, Fifitri; Yuliantoro, Heri Ribut; Mirza, Junaldo Rizky; Yefni, Yefni
JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 3 No. 3 (2025): JITER-PM
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jiter-pm.v3i3.6671

Usaha Mikro Kecil dan Menegeah (UMKM) merupakan salah satu pilar perekonomian di Indonesia. Seiring senakin membaiknya ekonomi pasca pandemi Covid-19, jumlah pelaku UMKM di Kota Pekanbaru terus meningkat tiap tahunnya. Pada tahun 2023, jumlah UMKM yang terdata sebanyak 277.000 UMKM yang masuk datanya dalam database Disperindagkop. Mitra Pengabdian kepada Masyarakat ini adalah Cemara Creative Hub Pekanbaru. Berdasarkan hasil diskusi dengan mitra, permasalahan yang terjadi adalah Sebagian besar para pelaku UMKM dibawah naungan Cemara Creative Hub masih belum memiliki pembukuan laporan keuangan usaha yang baik dan teratur. Selain itu, masih kurangnya pengetahuan perpajakan mengakibatkan para pelaku UMKM masih belum memahami kewajiban perpajakannya. Hal ini disebabkan karena kurangnya edukasi dan literasi bagi para pelaku UMKM. Pembukuan laporan keuangan dan pajak merupakan satu kesatuan yang harus dipahami secara bersamaan. Oleh karena itu, kegiatan yang diberikan adalah pelatihan pembukuan sederhana dan sosialisasi perpajakan UMKM. Kegiatan ini diberikan dengan tujuan para pelaku UMKM mendapatkan edukasi tentang pembukuan sederhana lan pemahaman tentang perpajakan UMKM. Sehingga dengan adaanya pelatihan pembukuan sederhana dan sosialisasi perpajakan UMKM ini dapat membantu para pelaku usaha untuk dapat melakukan pembukuan sederhana untuk laporan keuangan usaha dan dapat memahami kewajiban perpajakannya sehingga dapat meningkatkan kesadaran dan kepatuhan wajib pajak.

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