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All Journal Jurnal Ekonomi Journal of Accounting and Investment Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JAAF (Journal of Applied Accounting and Finance) Performance : Jurnal Bisnis dan Akuntansi Muhammadiyah Riau Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Raflesia Akuntansi Economics, Business and Management Science Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomika Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Journal of Management Accounting, Tax and Production Islamic Business and Management Journal (IBMJ) Jurnal Pengabdian Masyarakat ISEI Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Research in Accounting Journal
Ramashar, Wira
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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 Public Health Social Sciences Other

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The effect of compensation suitability, internal control, accounting information systems, and management morality on fraud prevention (study on Fox Hotel Pekanbaru City) Permata, Nella; Ramashar, Wira
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v8i2.5466

Abstract

This research is a quantitative study with the research objective to examine the effect of internal control, accounting information systems, management morality and compensation conformity on fraud prevention. The population in this study were front office and back-office employees at Fox Hotel Pekanbaru City. This study uses primary data collected using a questionnaire. In this study the sample amounted to 30 respondents selected using purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that internal control, accounting information systems, management morality and compensation conformity have a significant effect on fraud prevention.
Sosialisasi Sistem dan Pemberian Kredit dalam Menunjang Kelancaram Realisasi Kredit Pada Bank BRI Kantor Cabang Pekanbaru Aulia, Aulia Indah Juita; Ramashar, Wira
Jurnal Pengabdian UntukMu NegeRI Vol. 6 No. 2 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i2.4025

Abstract

Pengabdian ini bertujuan untuk menganalisis proses pemberian kredit Briguna Karya pada Bank Rakyat Indonesia (BRI) Cabang Pekanbaru dalam kesanggupan dan keseriusan terhadap kredit yang akan dijalani. Penelitian ini merupakan penelitian kualitatif. Data diperoleh melalui teknik wawancara dan observasi. Hasil penelitian ini menunjukkan bahwa pemberian kredit Briguna Karya pada Bank Rakyat Indonesia (BRI) cabang Pekanbaru telah mengikuti aturan dan ketentuan yang ada. Dasar dari aturan dan peraturan yang diberlakukan oleh Bank Rakyat Indonesia (BRI) cabang Pekanbaru, yaitu dengan menerapkan 3 program DPB, KTP, dan PSK. Tiga metode ini mampu melancarkan proses sistem dan pemberian kredit pada BRI Kantor Cabang Pekanbaru. Hasil dari kegiatan ini diharapkan dapat turut berkontribusi dalam kelancaran proses realisasi kredit. Kata Kunci: Sistem dan Pemberian Kredit, Realisasi Kredit
Implementasi Metode ABC (Activity Based Costing) Untuk Menentukan Tarif Pengiriman Barang Pada J&T Express Pekanbaru Fionasari, Dwi; Hetri Suriyanti, Linda; Ramashar, Wira; Samsiah, Siti; Syaf Putra, rudi; Agustiawan, Agustiawan; Fathurrahmi Lawita, Nadia; Simme, Ervina
Jurnal Pengabdian UntukMu NegeRI Vol. 6 No. 2 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i2.4204

Abstract

Devotion discusses how to calculate the tariff for shipping goods using the ABC (Activity Based Costing) method on J&T Express Pekanbaru. When J&T Express implements the ABC method, the company will be able to find out the right and accurate shipping rates by using cost triggers from the company's operational activities. This research is a qualitative research with a comparative descriptive design, comparing the shipping rates that have been used by the company with the rates using the ABC method. The results of the research using ABC show that there is a lower tariff in the category in the destination city of Pekanbaru. Researchers suggest that companies use tariff calculations using the ABC method in order to avoid errors in determining shipping rates.
Tekanan, Kesempatan dan Rasionalisasi: Tiga Pemicu dalam Praktik Manajemen Laba Wahyuni, Anggun Sri; Suci, Rama Gita; Ramashar, Wira
Akuntansi & Ekonomika Vol 15 No 1 (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.v15i1.8543

Abstract

The purpose of this study is to examine how earnings management is affected by financial stability, external pressure, financial targets, ineffective monitoring, and rationalization. The research sample consisted of 24 State-Owned Enterprises listed on the Indonesia Stock Exchange between 2020 and 2023. Sampling was carried out using purposive sampling. There were 60 business samples throughout the period 2020–2023. The analysis tool used multiple linear regression tests. The results of this study indicate that financial stability has an effect on earnings management, external pressure has no effect on earnings management, financial targets have an effect on earnings management, ineffective monitoring has no effect on earnings management, and rationalization has an effect on earnings management. This study suggests expanding the research population to find out research results in various sectors and even countries.
Pemberdayaan Ekonomi Desa Melalui E-Commerce: Sosialisasi dan Pelatihan untuk Optimalisasi peran BUMDes di Era Digital Agustiawan, Agustiawan; Samsiah, Siti; Suriyanti, Linda Hetri; Ramashar, Wira; Fionasari, Dwi; Putra, Rudi Syaf; Lawita, Nadia Fathurrahmi
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Program Sosialisasi dan Pelatihan Sistem E-Commerce BUMDes ini bertujuan untuk meningkatkan daya saing produk desa melalui pemanfaatan teknologi digital. Dalam era globalisasi dan digitalisasi, BUMDes (Badan Usaha Milik Desa) harus mampu beradaptasi dengan perubahan yang cepat, khususnya dalam memasarkan produk desa ke pasar yang lebih luas. Program ini dirancang untuk memberikan pemahaman mendalam mengenai konsep e-commerce serta pelatihan praktis dalam mengoperasikan platform digital untuk pemasaran produk. Kegiatan ini melibatkan peserta dari berbagai desa yang memiliki potensi ekonomi berbasis produk lokal. Hasil dari sosialisasi dan pelatihan ini diharapkan mampu meningkatkan keterampilan teknis pengelola BUMDes dalam mengelola sistem e-commerce, sehingga produk desa dapat bersaing lebih baik di pasar regional maupun nasional. Selain itu, program ini juga diharapkan dapat mendorong pertumbuhan ekonomi desa secara berkelanjutan melalui optimalisasi teknologi dalam bisnis.
PKM JOIN PRODUCT COST DAN BY-PRODUCT COST PADA UMKM PERABOT ROTAN RAZAT DI KECAMATAN RUMBAI, KOTA PEKANBARU, RIAU Suriyanti, Linda Hetri; Fionasari, Dwi; Ramashar, Wira; Syaf Putra, Rudi; Agustiawan, Agustiawan; Samsiah, Siti; Lawita, Nadia Fathurrahmi; Sari, Imelia; Nadella, Suraya
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 4 No 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v4i1.7530

Abstract

Persaingan produk yang semakin tinggi menjadikan usaha harus menyusun strategi yang paling efektif dalam menerapkan perhitungan harga pokok produksi dan juga mempromosikan produknya, seperti menciptakan sendiri brand yang kuat agar dapat bersaing dengan produk lainnya. Untuk menjaga stabilitas usaha anyaman agar tetap berjalan maka produsen harus menerapkan berbagai strategi produksi dan pemasaran. Dikarenakan UMKM Perabot Rotan Razat sebagai mitra masih memperhitungkan harga pokok produk bersama dan sampingan secara sederhana dan belum terperinci, serta laporan harga pokok produksi yang belum sesuai ketentuan, oleh karena itu penting untuk dilakukan kegiatan pengabdian ke mitra. Tujuan diadakannya kegiatan ini diharapkan nantinya dapat meningkatkan laba usaha karena perhitungan penentuan harga produksi lebih akurat. Increasing product competition means that businesses must develop the most effective strategies in calculating the cost of production and also promoting their products, such as creating their own strong brand so they can compete with other products. To maintain the stability of the woven business so that it continues to run, producers must implement various production and marketing strategies. Because Razat Rattan Furniture UMKM as a partner still calculates the cost of joint and side products in a simple and not yet detailed manner, as well as reports on the cost of production which do not comply with the provisions, therefore it is important to carry out service activities to partners. The aim of holding this activity is expected to increase business profits because production price calculations are more accurate.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Akiah, Siti; Puspita, Dian Puji; Ramashar, Wira
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (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.v4i4.14385

Abstract

The aim of this research is to analyze the factors that influence audit delay. The population in this research is the LQ 45 companies listed on the Indonesia Stock Exchange totaling 45 companies with sampling using saturated sampling so that the research sample amounts to 225 data samples. The data collection technique uses a quantitative method approach, namely using documentation from the company. Data analysis used multiple linear regression analysis and was processed using the Statistical Package for Social Science (SPSS) version 27 program. The research results found that company size, solvency and profitability had an effect on audit delay in LQ 45 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Keywords: Company Size, Solvency, Profitability, Audit Delay
The Effect of Accountability, Work–Life Balance, and Independence on Audit Quality at Public Accounting Firms (KAP) in Pekanbaru Zahra Darmayati Ginting, Siti; Ramashar, Wira
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 2 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

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Abstract

Audit reports are an important part of the company, so the quality of good audit results must be maintained. To maintain audit quality, an auditor who has accountability, work life balance and independence is needed. Therefore, the purpose of this study is to examine the direct relationship between accountability, work life balance and independence in relation to audit quality, especially KAP in Pekanbaru City. The research methodology used in this study used a quantitative approach with primary data types obtained through distributing questionnaires. In this study used saturated sampling techniques with a total sample of 47 people. In addition, SPSS version 26 is used as a data analysis tool. Based on the results of hypothesis testing with a significance level of 5% it is known that accountability, work life balance and independence have a positive effect on audit quality at KAP Pekanbaru. In general, the three dependent variables have a positive effect on audit quality at KAP Pekanbaru.
Peningkatan Pemahaman Laporan Keuangan UMKM melalui Workshop Literasi Keuangan Putra, Rudi Syaf; Lawita, Nadia Fathurrahmi; Agustiawan, Agustiawan; Fionasari, Dwi; Suriyanti, Linda Hetri; Samsiah, Siti; Ramashar, Wira
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 2 (2025): Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada tanggal 8 Mei 2025 dan bertujuan untuk meningkatkan pemahaman pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) mitra Viera Oleh2 terhadap pentingnya laporan keuangan sebagai dasar pengambilan keputusan usaha. Permasalahan utama yang dihadapi UMKM adalah rendahnya literasi keuangan, khususnya dalam penyusunan dan pemahaman laporan keuangan sederhana. Metode pengabdian dilakukan melalui workshop interaktif berbasis materi visual yang disajikan dalam bentuk PowerPoint, meliputi pengenalan laporan keuangan penting bagi UMKM serta konsep Visual Financial Map. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap jenis dan fungsi laporan keuangan, serta kemampuan membaca alur keuangan usaha secara visual. Kegiatan ini diharapkan dapat mendorong UMKM untuk lebih tertib dalam pencatatan keuangan dan meningkatkan kualitas pengambilan keputusan bisnis
Co-Authors Adilla, Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan, Agustiawan Akiah, Siti Akira Henur, Rizda Algi Setiawan, Roby Aristi, Mentari Dwi Aulia, Aulia Indah Juita Azima, Athiyah Farah Azmi, Zul Fionasari, Dwi Khairunnisa, Saskia Kurniawan, Marzuliandra Manisa, Velia Nadella, Suraya Nadia Fathurrahmi Lawita Nissa, Poppy Khairatul Nofrianis, Delfira Novita, Lisa Nur Fitriana Nursida, Nina Perdana, Randy Afyan Perdana, Riky Permata, Nella Pratami, Andini Puji Puspita Sari, Dian Puspita, Dian Puji Putra, Rudi Syaf Putri, Annie Mustika putri, Putri Wulandari R.Septian Armel Ramadhani, Elsa Rosdianti Br Regar, Novi S Harahap, Putrri Dasti Saputri, Sri Wulan Sari, Imelia Simme, Ervina siti rodiah Siti Samsiah, Siti Suci, Rama Gita Suriyanti, Linda Hetri Syaf Putra, Rudi Utari, Septia Tri Wahyuni, Anggun Sri Wayra, Hariko Winarti, Aulia Zahra Darmayati Ginting, Siti Zulbahridar Zulbahridar, Zulbahridar