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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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Wirausaha Ibu-Ibu Rumah Tangga Dikelurahan Simpang Baru, Kecamatan Tampan, Pekanbaru Arini, Arini; Aljufri, Aljufri; Novianti, Serly
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 4 No. 1 (2020): Penguatan Pelayanan Publik dan Pendidikan melalui Pengabdian serta Inovasi Berb
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v4i1.441

Abstract

Kegiatan Pengabdian Masyarakat ini bertujuan untuk memberikan wawasan, kemampuan, dan pengalaman kepada mitra yaitu ibu-ibu rumah tangga dikelurahan Simpang Baru. Bagaimana meningkatkan keterampilan dan pengetahuan tentang pembuatan pizza homemade, serta memotivasi ibu-ibu rumah tangga dalam berwirausaha, yang dilaksanakan di Kelurahan Simpang Baru, Kecamatan Tampan, Pekanbaru. Metode kegiatan pengabdian masyarakat ini menggunakan metode praktek langsung tentang pembuatan pizza homemade dan pemberian motivasi kreativitas kepada ibu-ibu rumah tangga dikelurahan simpang baru. Praktik dilakukan dengan memberikan contoh langsung dalam membuat pizza homemade. Harapan dari pelaksanaan pengabdian ini agar meningkatkan wawasan dan kreativitas ibu-ibu rumah tangga dikelurahan simpang baru dalam membuat pizza homemade, hal ini memberikan peluang yang sangat besar kepada ibu-ibu tersebut untuk mendirikan usaha baru, sehingga mereka memiliki penghasilan sendiri dan meningkatkan perekonomian di dalam rumah tangga.
METODE DARING DISAAT PADEMI COVID-19 Arini, Arini; Zaharman, Zaharman; Novianti, Serly
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 5 No. 3 (2021): Inovasi Pelatihan, Pemberdayaan, dan Adaptasi Masyarakat pada Masa Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v5i3.608

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman para Dosen Yayasan Raja Ali Haji Universitas Lancang Kuning agar dapat memanfaatkan media game Quizizz sebagai metode pembelajaran online agar mahasiswa tertarik, termotivasi dan bersemangat dalam perkuliahan. Kemudian mereka memahami mata kuliah yang diberikan oleh Dosen Pengampu yang menghasilkan kompetensi yang lebih tinggi dan dapat mereka capai. Metode kegiatan pengabdian masyarakat ini menggunakan metode tutorial dan praktik. Tutorial dan praktek dilakukan dengan memberikan penjelasan tentang cara membuat akun, membuat soal, memberikan soal, cara mengikuti kuis, cara melihat hasil, dan cara mengintegrasikan quizizz dengan google classroom menggunakan via google meet. Harapan dari implementasi Dari pengabdian ini para dosen Yayasan Raja Ali Haji Universitas Lancang Kuning mendapatkan solusi metode pembelajaran online. setelah pelatihan ini, mereka mulai memahami manfaat dari metode ini, dan memudahkan mereka untuk menilai kompetensi setiap siswa.
Pengaruh Gender, Pengetahuan Akuntansi, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarir Sebagai Akuntan Pemerintah Arini; Zaharman; Novianti, Serly
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1303

Abstract

This study aims to determine whether gender, accounting knowledge, and job market considerations influence students' interest in pursuing a career as a government accountant. The research approach used is quantitative with primary data sources. The population consists of students taking the Government Accounting course in the 2022/2023 and 2023/2024 in the Bachelor of Accounting Program at Lancang Kuning University, with a sample size of 56 students. Data analysis used multiple linear regression with SPSS 23 application. Statistical test results showed that gender did not significantly affect students' interest in pursuing a career as a government accountant, while accounting knowledge and job market considerations significantly affected students' interest in pursuing a career as a government accountant.
Integration of Tax Accounting in Strengthening Governance and Fiscal Accountability Novianti, Serly
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4857

Abstract

This study explores the role of tax accounting in strengthening fiscal governance and accountability, emphasizing its contribution to transparency, efficiency, and decision-making in public financial management. Fiscal management challenges, such as corruption, inefficiencies, and fragmented governance, necessitate a closer examination of tax accounting practices, particularly in the context of digitalization. The study employs a qualitative approach, utilizing literature review and library research to analyze scholarly sources and identify current trends and challenges in tax accounting systems. Findings indicate that tax accounting significantly enhances fiscal transparency, supports better resource allocation, and reduces opportunities for corruption. The adoption of digital tax systems has improved reporting efficiency, enabling real-time access to data and more informed policy decisions. Nonetheless, institutional capacity limitations and fragmented governance structures continue to constrain the full potential of these systems. The study concludes that integrated tax accounting systems and robust digital infrastructure are essential to maximize the benefits of digitalization, offering valuable insights for policymakers and public financial managers seeking to advance effective fiscal governance in developing economies.
PELATIHAN PENGELOLAAN KEUANGAN PADA BANK SAMPAH MUTIARA KELURAHAN TUAH KARYA KECAMATAN TUAH MADANI KOTA PEKANBARU Arini; Novianti, Serly; Fithrie, Souvya
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2026): April
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2026.27832

Abstract

This community service activity aims to provide knowledge about proper and effective basic financial management tailored to the needs of our partner, the Mutiara Waste Bank in Tuah Karya Village, Tuah Madani Subdistrict, Pekanbaru City. The activity employs a hands-on, face-to-face approach by conducting training on financial management for the Mutiara Waste Bank in Tuah Karya Village, Tuah Madani Subdistrict, Pekanbaru City. A waste bank is a facility used to collect pre-sorted waste. By depositing waste at the waste bank, value is generated, thereby providing additional benefits to the surrounding community. By depositing waste that holds “value” at the waste bank—which is then managed by the bank—additional income is generated for the community. The hope for this community service initiative is to provide solutions for the Mutiara Waste Bank in managing its finances, thereby fostering financial transparency. Furthermore, it aims to create a clean, healthy, and productive living environment in the Tuah Madani Village area, which will enhance the economic value for its residents.
Digital Tax Transformation and Corporate Tax Accounting Quality: Evidence From Indonesia Serly Novianti; Aljufri; Zaharman
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43907

Abstract

Research objectives: This research endeavors to investigate the impact of the implementation of the Core Tax System on the quality of tax accounting, with transparency serving as a mediating variable among corporate taxpayers in Indonesia.. Methods: This research employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The data were collected through questionnaires distributed to 150 respondents who are directly involved in tax reporting activities in companies located in Pekanbaru, Riau. The sampling technique used purposive sampling, and data were analyzed using SmartPLS. Results: The empirical findings indicate that the Core Tax System exerts a positive and statistically significant influence on transparency, while transparency demonstrates a robust positive impact on the quality of tax accounting. Moreover, the Core Tax System is observed to have a direct impact on the quality of tax accounting. Additionally, evidence suggests that transparency serves as a partial mediator in the association between the Core Tax System and the quality of tax accounting. The proposed model accounts for 41% of the variance in transparency and 57% in the quality of tax accounting. Practical implications: The results indicate that enterprises ought to not merely implement digital taxation frameworks but also augment transparency protocols to elevate the standards of tax accounting. For legislators, reinforcing system interoperability and ensuring data availability is crucial in order to optimize the efficacy of digital taxation initiatives. Originality/novelty: This research enriches the academic discourse by presenting transparency as a mediating construct within the nexus connecting the Core Tax System and the quality of tax accounting. Furthermore, it amalgamates agency theory with the framework of accounting information systems to elucidate the underlying mechanisms associated with the implementation of digital taxation.
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