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All Journal Jurnal Promosi Pendidikan Ekonomi Jurnal Pengabdian UntukMu NegeRI JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Akuntansi'45 EKONOMIKA45 Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Islamic Business and Management Journal (IBMJ)
Rama Gita Suci
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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TINJAUAN SOSIAL EKONOMI DAN BUDAYA IBADAH QURBAN Evi Marlina; Isran Bidin; Zul Azmi; Adriyanti Agustina Putri; Rama Gita Suci
Jurnal Pengabdian UntukMu NegeRI Vol 3 No 2 (2019): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.747 KB) | DOI: 10.37859/jpumri.v3i2.1564

Abstract

Ibadah qurban merupakan ibadah pemotongan hewan qurban yang diselenggarakan setiap tahun oleh umat muslim diseluruh dunia tepatnya saat merayakan hari besar aidil adha. Dengan demikian, ibadah qurban secara tidak langsung akan berdampak terhadap kondisi sosial ekonomi dan budaya masyarakat dimana ibadah qurban tersebut dilaksanakan. Dari aspek sosial ekonomi ibadah qurban tidak hanya hanya sebatas ritual kegamaan semata tetapi juga bisa sebagai penggerak perekonomian masyarakat terutama dalam pengadaan hewan qurban.. Selanjutnya dalam aspek sosial budaya adalah bagaimana ibadah qurban dapat mengubah gaya hidup umat menjadi lebih sederhana yang jauh dari sifat konsumerisme dan gaya hidup berlebihan. Permasalahan yang selama terjadi di masyarakat adalah kurangnya kesadaran masyarakat (jamaah) tentang hikmah dari ibadah qurban terutama dari aspek sosial ekonomi dan budaya. Pengabdian ini dilakukan untuk meningkatkan kesadaran masyarakat (jamaah) terhadap hikmah dari ibadah qurban teruitama dari aspek sosial ekonomi dan budaya. Kegiatan ini dilakukan di mesjid Istiqlal Kelurahan Sidomulyo Timur, Kecataman Marpoyan Damai, Kota Pekanbaru. Pendekatan yang dilakukan adalah ceramah dan diskusi, yaitu dengan memberikan penjelasan materi secara tutorial dan diskusi serta memberikan contoh pengelolaan dan pelaksanaan ibadah qurban yang dapat meningkatkan dampak sosial ekonomi dan budaya masyarakat
PENGARUH OPINI AUDIT DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI RIAU Yolanda Rasyid; Rama Gita Suci; Annie Mustika Putri
PROMOSI (Jurnal Pendidikan Ekonomi) Vol 10, No 2 (2022): PROMOSI
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v10i2.6715

Abstract

This study aims to examine the effect of the audit opinion and BPK audit finding on the performance of local goverment in district/cities in  Riau Province. The population in this study consisted of 12 districts/cities in Riau province with an observation period of 2016-2020. The sampling method in this study uses a non-probability sampling technique, namely a sampling method that does not provide equal opportunities or opportunities for each member of the population to be selected as a sample. The non-probability sampling method used is saturated sampling and the number of samples in the study is 60 samples. The test was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach with the help of WarpPLS version 7.0 software used in data analysis and hypothesis testing. The results of the study found that audit opinions and audit findings have a negative effect on local government performance. This research has implications for local governments to have policies in regional financial management that are in accordance with statutory regulations so that they can make their local government performance better.Keywords : Audit Opinion, BPK Audit Finding, and Local Goverment Performance.
Analisis Perhitungan dan Pelaporan Pajak Penghasilan Badan Pasal 25 Pada Pt Xyz Cindea Corycha Putri; Rama Gita Suci
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2541

Abstract

This research was made to analyze the calculation and reporting of PPH Article 25 carried out by the Accounting Services Office for PT XYZ as a client who has given confidence to the Accounting Services Office to handle the bookkeeping as well as taxation. By using sec-ondary data, researchers retrieved company financial report data in the form of a 2022 commercial profit and loss report which was used to analyze the company's Article 25 PPH calculations. The analytical method used is descriptive qualitative method. Based on the research conducted by the author, the conclusion is that it is very important for a company to understand bookkeeping and taxation in a business, especially for Taxable Entrepreneurs (PKP), and Service Offices have properly and correctly calculated and reported Corporate Income Tax, namely based on Law no. 36 of 2008, and has followed the Director General of Taxes Regulations regarding changes to the 2022 tax rate.
Pengaruh Mental Accounting, Teknologi Informasi Dan Kualitas Sumber Daya Manusia Terhadap Kinerja UMKM Kecamatan Binawidya Pekanbaru Rizky Dwi Anggraini; Wira Rasamashar; Rama Gita Suci
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2466

Abstract

The purpose of this study is to ascertain how mental accounting, information technology, and the quality of human resources affect the performance of small and medium-sized enterprises (SMEs) in the Binawidya Pekanbaru District. This study's sample consists of 175 UMKM MSMEs in the Bianwidya subdistrict. 152 samples from 175 data samples that can be processed. Quantitative research is the type of study in question.The information investigation technique utilized is different direct examination, the information is handled utilizing programming SPSS rendition 26. Mental accounting, information technology, and the quality of human resources all have a positive and significant impact on the performance of MSMEs in the subdistrict of Binawidya, according to the findings of this study.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada UMKM Warung Sarapan Pagi Supiah Kecamatan Limapuluh Pekanbaru Dwi Suci Arlita; Intan Putri Azhari; Rama Gita Suci
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1641

Abstract

This study aims to find out how the application and solutions in Financial Accounting Standards for Micro, Small and Medium Entities in MSMEs, Supiah Breakfast Stalls, Limapuluh District, Pekanbaru. The research method used is descriptive qualitative. The data sources used are primary data and secondary data. Research informants are business owners and cashiers. Data collection techniques are observation, interviews and documentation. Data analysis techniques data reduction, data presentation and conclusion. To test the validity of the data using triangulation. The results of this study show that, the recording of financial statements made by MSMEs Warung Breakfast Pagi Supiah has not implemented SAK-EMKM, this is due to the lack of knowledge of business actors about SAK-EMKM. The preparation of the statement of financial position carried out only sums between cash in and cash out and the income statement obtained from income minus the expenses incurred, So that the information presented regarding assets, liabilities, income and financial expenses is only recorded simply and manually. Solutions in the application of SAK-EMKM In MSMEs Warung Breakfast Pagi Supiah, the cooperative office conducted socialization on the preparation of SAK-EMKM financial statements per sub-district, with the existence of good and correct financial statements that will help business actors in supporting business development.
Information System Effectiveness Analysis Accounting For Receipts, Recording and Financial Reporting At Cv. Bina Puskud Mandiri Hasibuan, Vania Adisty Hasibuan; Rama Gita Suci
Islamic Business and Management Journal Vol. 8 No. 1 (2025): IBMJ | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ibmj.v8i1.14725

Abstract

This study was conducted with the aim of determining the accounting information system for cash receipts, recording and reporting at CV Bina Puskud Mandiri. The research approach used a qualitative descriptive type with interview methods, observation, documentation and previous research results. The results of the study indicate that the accounting information system for cash receipts, recording and reporting at CV Bina Puskud Mandiri is carried out manually and computerized. Manually, it is done by recording sales recaps on cash vouchers and computerized by using Microsoft Excel in sales recaps, journals and financial reports. Using Microsoft Excel in cash receipts, recording and reporting requires more time and greater effort in accuracy so that there are no errors that can harm CV Bina Puskud Mandiri.
Pengaruh Komitmen Organisasi, Tingkat Keseriusan Kecurangan, Intensitas Moral Dan Lingkungan Etika Terhadap Niat Melakukan Whistleblowing (Studi Kasus Pada Dinas Pendidikan Provinsi Riau) Rika Novriyanti; Rama Gita Suci; Annie Mustika Putri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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

Abstract

This study aims to analyze the effect of organizational commitment, the seriousness of fraud, moral intensity and ethical environment on the intention to do whistleblowing in the Riau Provincial Education Office. Whistleblowing is an important mechanism in disclosing fraudulent acts that can harm organizations and society. This study uses a quantitative approach with a survey method through a questionnaire distributed to 261 employees. The sampling technique in the study used a saturated sampling technique method in which all populations were used as samples, so that a total sample size of 261 respondents was obtained. This research was processed using SPSS 25. Data were analyzed using multiple linear regression to test the relationship between variables. The results of this study indicate that organizational commitment, the seriousness of fraud, and moral intensity have a significant effect on whistleblowing intentions. However, the ethical environment has no effect on whistleblowing intentions. This shows that individuals who have a high commitment to the organization, assess fraud as serious, and have strong moral intensity, are more likely to do whistleblowing. In contrast, the ethical environment in the organization does not directly encourage the intention to report fraud.
Co-Authors Adriyanti Agustina Putri Azmi, Zul Cindea Corycha Putri Dwi Suci Arlita Evi Marlina Hasibuan, Vania Adisty Hasibuan Intan Putri Azhari Isran Bidin Putri, Annie Mustika Rika Novriyanti Rizky Dwi Anggraini Wira Rasamashar Yolanda Rasyid