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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Daya Saing : Jurnal Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Bisnis Indonesian Journal of Economics, Social, and Humanities Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Economica: Media Komunikasi ISEI Riau Jurnal Pengabdian Kompetitif IJTIMA': Jurnal Pengabdian Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Novianti, Serly
The Faculty Of Economics, Universitas Lancang Kuning
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH LOCUS OF CONTROL, FINANCIAL KNOWLEDGE, INCOME TERHADAP FINANCIAL MANAGEMENT BEHAVIOR Serly Novianti; Amries R. Tanjung; Edfan Darlis
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.812 KB) | DOI: 10.31258/je.24.3.p.141

Abstract

Pengaruh Locus of Control, Financial Knowledge, Income terhadap Financial Management Behavior (Studi Empiris Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten). Tujuan penelitian ini adalah untuk Pengaruh Locus of Control, Financial Knowledge, Income terhadap Financial Management Behavior (Studi Empiris Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten). Penelitian ini menggunakan metode analisis regresi linier berganda.Untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara parsial digunakan uji t, sedangkan untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara simultan digunakan uji F. Populasi dalam penelitian adalah seluruh pegawai berstatus Pegawai Negeri Sipil Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten yang berjumlah 195 orang. Sedangkan jumlah sampel menggunakan rumus Slovin dan diperoleh sampel sebanyak 131 orang. Data diperoleh menggunakan kuesioner, dianalisis dengan regresi berganda pada α=0.05.Hasil penelitian menunjukkan bahwa secara statistik variabel Locus of Control, Financial Knowledge, Income secara simultan berpengaruh signifikan terhadap Financial Management Behavior (p<0,05) dengan persentase pengaruh locus of control sebesar -11,1%, Pengaruh financial knowledge sebesar 52,7% dan income sebesar -95,4%. Untuk hasil penelitian secara parsial menunjukkan variabel Locus of Control tidak berpengaruh terhadap Financial Management Behavior,sedangkan Financial Knowledge dan Income berpengaruh signifikan terhadap Financial Management Behavior. Disarankan kepada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten untuk :1) Meningkatkan Locus of Control dengan menggunakan sistem reward and punishment kepada pegawai yang berprestasi atau berbuat kesalahan , 2) Meningkatkan Financial Knowledge pegawai dengan cara sering memberikan pelatihan dengan mendatangkan nara sumber yang kompeten 3) Menyusun pola pemberian Income berdasarkan kinerja pegawai.
Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province Arini Arini; Aljufri Aljufri; Serly Novianti
Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.4.2.85-97

Abstract

To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13.
ANALISIS PERKEMBANGAN EKONOMI SYARIAH DI INDONESIA Serly Novianti
JURNAL ECONOMICA: Media Komunikasi ISEI Riau Vol. 11 No. 2 (2023)
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/economica.v11i2.200

Abstract

Penelitian ini dilakukan pada perbankan syariah yang ada di Indonesia. Adapun yang akan diteliti yaitu analisis perkembangan ekonomi syariah di Indonesia pada tahun 2022 bertujuan untuk melihat perkembangan ekonomi syariah di Indonesia. Adapun metode yang digunakan dalam penelitian ini menggunakan metode penelitian kualitatif. Analisis data dilakukan secara induktif. Artinya pengambilan kesimpulan bertolak dari fakta-fakta khusus yang di peroleh di lapangan dan bukan dari teori tertentu. Teknik Pengumpulan Data dengan dokumen. Hasil penelitian menunjukkan keuangan syariah Indonesia menduduki peringkat ke-3 dari 136 negara di dunia pada tahun 2022. Indonesia juga masih mencatatkan prestasi yang baik di masa pandemi. Sehingga dapat disimpulkan bahwa ekonomi syariah di Indonesia berkembang.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT PEMBANGUNAN JAYA ANCOL Tbk TAHUN 2016-2020 Israr, Dyna Aulia; Zaharman, Zaharman; Novianti, Serly
Jurnal Akuntansi Kompetif Vol. 7 No. 1 (2024): Pengendalian, Kinerja Keuangan, dan Peran Audit di Era Dinamis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i1.1619

Abstract

The research was conducted at PT Pembangunan Jaya Ancol Tbk which is a company that is included in the tourism and recreation industry listed on the Indonesia Stock Exchange. The purpose of this study is to assess and analyze the financial performance of PT Pembangunan Jaya Ancol Tbk from 2016 to 2020 using financial ratio analysis. The financial ratio used is the liquidity ratio consisting of the current ratio, the fast ratio and the cash ratio. The solvency ratio consists of the debt to asset ratio, debt to equity ratio, and long-term debt to equity ratio. The activity ratio consists of the turnover of fixed assets and the turnover of total assets. The profitability ratio consists of net profit margin, return on investment, and return on equity. The growth ratio consists of sales growth and profit growth. The data used in this study is the financial report data of PT Pembangunan Jaya Ancol Tbk from 2016 to 2020. The results of this study show the financial performance of PT Pembangunan Jaya Ancol Tbk in 2016-2020 as measured by the ratio of liquidity, solvency, activity, profitability in a bad state and the growth ratio has increased and decreased. From this financial ratio analysis, it can be seen that the financial performance of PT Pembangunan Jaya Ancol Tbk is not good because the company's average ratio is below the industry average. Keywords: Financial Ratio Analysis, Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio, and Growth Ratio
PENERAPAN PEMADANAN NIK-NPWP DI MAS AL FAJAR Zaharman, Zaharman; Novianti, Serly; Arini, Arini
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023): Inovasi Sosial dan Penguatan Kapasitas Menuju Pembangunan Berkelanjutan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.1603

Abstract

Mengingat pentingnya Penerapan Pemadanan NIK-NPWP di MAS AL FAJAR untuk mendukung reformasi perpajakan di Indonesia maka menjadi salah satu perwujudan kegiatan pengabdian kepada Masyarakat (PKM) dalam perpajakan. Maka penulis melakukan kegiatan Penerapan Pemadanan NIK-NPWP di MAS AL FAJAR Metode kegiatan yang akan dilakukan demi tercapainya tujuan pengabdian kepada masyarakat ini meliputi: 1) Pretest: berupa kuesioner yang diberikan sebelum kegiatan pendampingan (ceramah dan diskusi) dimulai. 2)Diskusi dan dialog langsung: berupa penyampaian materi , terdiri dari pesan (verbal dan nonverbal), yaitu bentuk informasi atau penjelasan yang disampaikan kepada peserta. Media Penyuluhan: terdiri dari: gambar atau slide (PPT), yaitu media penyuluhan yang mengandung tampilan pesan-pesan penyuluhan. 3) Penyerahan plakat dari tim pengabdian kepada mitra. 4) Postest: berupa kuesioner yang diberikan setelah kegiatan penyuluhan selesai. Hal ini ditujukan agar mitra benar-benar merasakan manfaat dari kegiatan Program Pengabdian Kepada Masyarakat ini, dan dapat merasakan bahwa kegiatan Program Pengabdian Kepada Masyarakat ini bersifat insidentil saja, kapanpun mereka perlu bantuan pengetahuan, maka pengusul akan menanggapinya. Peserta yang mengikuti kegiatan penerapan pemadanan NIK-NPWP di Madrasah Aliyah Swasta Al Fajar berjumlah 10 orang. Adapun hasil dari pengabdian telah berhasilnya dilakukan pemadanan NIK-NPWP di sekolah MAS Al Fajar kepada guru-guru yang mengajar di sana.
KINERJA KEUANGAN BANK UMUM SYARIAH PADA PERBANKAN SYARIAH DI INDONESIA SETELAH MASA PANDEMI COVID-19 Novianti, Serly
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 2 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i2.16745

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perbankan syariah di Indonesia khususnya bank umum syariah di Indonesia setelah masa pandemi covid-19. Kinerja keuangan yang akan dilakukan dengan melihat nilai CAR, ROA, NPF, FDR, BOPO, Profitabilitas, Likuiditas dan Efesiensi. Kinerja keuangan merupakan salah satu cara investor untuk menilai perusahaan yang akan menjadi target investasi. Adapun metode yang digunakan dalam penelitian ini menggunakan metode penelitian kualitatif. Analisis data dilakukan secara induktif. Artinya pengambilan kesimpulan bertolak dari fakta-fakta khusus yang di peroleh di lapangan dan bukan dari teori tertentu saja. Teknik pengumpulan data dengan dokumen. pada tahun 2021-2023. Hasil dari penelitian ini bahwa kinerja keuangan masih dalam tahap pemulihan yang sudah membaik karena bisa dilihat dari priode per priode. Fenomena digitalisasi yang semakin meluas mengakibatkan terjadi pergeseran perilaku yang sedang dialami oleh dunia bisnis, tak terkecuali perbankan syariah, sehingga perbankan perlu mencari cara baru berinovasi agar tetap relevan di dunia yang semakin digital. Kata kunci: Kinerja Perbankan, bank umum syariah, pasca pandemi, covid-19
PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING) Salmiah, Neneng; Zaharman, Zaharman; Novianti, Serly
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.17987

Abstract

This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from an internal perspective (tax volunteers) and from an external perspective (taxpayers and KPP Pratama Pekanbaru Senapelan). The problem formulation is how the role of the FEB Unilak Tax Center is, both from an internal and external perspective. The research object is the role of the FEB Unulak Tax Center. The data source is primary data in the form of interviews with informants, namely FEB Unilak graduates who have been tax volunteers, individual taxpayer who report SPT Tahunan OP at the FEB Unilak Tax Center, and KPP Pratama Pekanbaru Senapelan employees. Data collection techniques are observation, interviews and documentation. The data analysis technique using qualitative descriptive consists of three stages, namely data reduction, data presentation and drawing conclusions. From the research results, it was concluded that the role of the tax center from an internal perspective (tax volunteers) is to increase student competency and graduate competitiveness so that it is very helpful in entering the world of work in the fields of accounting, taxation and helping success in the world of work. The role of the FEB Unilak Tax Center from an external perspective, in this case KPP Pratama Pekanbaru Senapelan, is to increase compliance of SPT Tahunan OP Reporting even though it is not yet optimal. The role of the FEB Unilak Tax Center from an external perspective, in this case individual taxpayer is to really help individual taxpayer in report SPT Tahunan OP and with very good service.
THE EFFECT OF INTERNAL CONTROL SYSTEM ON FINANCIAL MANAGEMENT AT BLUD PETALA BUMI HOSPITAL, RIAU PROVINCE Arini, Arini; Zaharman, Zaharman; Novianti, Serly
Indonesian Journal of Economics, Social, and Humanities Vol 5 No 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.5.3.181-189

Abstract

This study aims to determine the effect of the internal control system on financial management at the BLUD of Petala Bumi Hospital, Riau Province. The population in this study were employees at the Petala Bumi Hospital, Riau Province, which consisted of 11 people from the Finance Section, 6 people from Casemix, 3 people from Cashier, 4 people from Planning, 6 people from Logistics and Assets. This research approach uses quantitative with primary data sources. The analytical method used is Simple Linear Regression with the help of SPSS 23. The statistical test results show that the Internal Control System has a significant effect on financial management at the BLUD of Petala Bumi Hospital, Riau Province.
LITERASI KEPADA MASYARAKAT DALAM PROGRAM PENCATATAN KEUANGAN SYARIAH MENGGUNAKAN MODUL MANAJEMEN KEUANGAN SYARIAH Novianti, Serly; Zaharman, Zaharman; Arini, Arini; Trisno, Raymond; Margaretha S, Giovanny
Jurnal Pengabdian Kompetitif Vol. 3 No. 1 (2024): Pengabdian Masyarakat Berbasis Pengetahuan: Meningkatkan Kesejahteraan dan Damp
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v3i1.1804

Abstract

In this modern era, financial literacy has become a very important thing. Financial literacy is an alternative strategy for building economic growth and financial stability so that we can survive and face the various services available. The concept of sharia finance involves better financial management and selecting investments that are halal and profitable. The role of students in increasing sharia literacy is very important to socialize it to the community, which will ultimately be implemented by the community itself. Community service in the sharia financial recording program using the sharia financial management module. Provides an introduction to sharia accounting. This occurs due to a lack of socialization regarding sharia financial literacy, so that students have difficulty applying it in everyday life. Therefore, long-term socialization is needed so that students can understand it well.
PENDAMPINGAN DAN IMPLEMENTASI E-FILLING UNTUK GURU SMPN KABUPATEN KAMPAR Novianti, Serly; S, Al Khudri; Ramadansur, Rahmat
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.v8i3.1838

Abstract

SMPN 1 Siak Hulu has a strategic location and is very supportive for tax reform in Indonesia. So the author carried out mentoring activities and implementation of e-filling for teachers of SMPN Kampar Regency. Given the importance of E-Filling Assistance and Implementation for Kampar Regency SMPN Teachers to support tax reform in Indonesia, the implementation of e-filling is one of the manifestations of Community Service (PKM) activities in taxation. So the author carried out mentoring activities and implementation of e-filling for teachers of SMPN Kampar Regency. The methods of activities that will be carried out in order to achieve the objectives of community service include: 1) Pretest: in the form of a questionnaire given before the mentoring activities (lectures and discussions) begin. 2) Discussion and direct dialogue: in the form of delivering e-filling material, consisting of messages (verbal and nonverbal), namely the form of information or explanations conveyed to participants. Extension Media: consists of: images or slides (PPT), namely counseling media that contains the display of counseling messages. 3) Submission of plaques from the service team to partners. 4) Postest: in the form of a questionnaire given after the counseling activity is completed. This is intended so that partners really feel the benefits of this Community Service Program activity, and can feel that the activities of this Community Service Program are incidental only, whenever they need knowledge assistance, the proposer will respond to it.
Co-Authors ALJUFRI Aljufri Aljufri aljufri aljufri, aljufri Amries R. Tanjung Arini Arini Arini Arini Arini Edfan Darlis Fithrie, Souvya Israr, Dyna Aulia Jaya, Raymond Trisno Margaretha S, Giovanny Neneng Salmiah, Neneng Putri, Aprilia Milanda Ramadansur, Rahmat S, Al Khudri seswandi, agus Trisno, Raymond Zaharman Zaharman Zaharman, Zaharman