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All Journal Jurnal Ekonomi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi Kompetif Jurnal Ilmiah Raflesia Akuntansi Jurnal Manajemen Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Pengabdian Masyarakat ISEI Journal of Islamic Finance and Accounting Research Research in Accounting Journal
Suci, Rama Gita
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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 Social Sciences

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ANALISIS TATA KELOLA TEKNOLOGI SISTEM INFORMASI DENGAN MENGGUNAKAN COBIT 5 DOMAIN MONITOR DAN EVALUATE (STUDI KASUS PT. CHEVRON PACIFIC INDONESIA) Suci, Rama Gita
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.656 KB) | DOI: 10.31258/je.24.1.p.105

Abstract

Penelitian ini bertujuan untuk menganalisistingkat kematangan proses sistemaplikasi yang ada pada tata kelola teknologi informasi PT. Chevron PacificIndonesia sesuai dengan standar COBIT 5 yang berfokus pada domainpengendalian dan evaluasi yang terdiri dari subdomain mengawasi,mengevaluasi, dan menilai kinerja dan kesesuaian; sistem pengendalian internal;kepatuhan terhadap ketentuan eksternal. Metode yang digunakan adalah metodecampuran kuantitatif dan kualitatif menggunakan studi dokumen dan kuesioner.Analisis penelitian dilakukan dengan cara deskriptif interpretatif berbasisCOBIT 5. Hasil penelitian menunjukkan tingkat kematangan tata kelola teknologiinformasi pada sistem aplikasi dengan ketiga subdomain yang diteliti beradapada tingkat empat (pengelolaan). Hasil kematangan ini dibandingkan dengantingkat kematangan yang diharapkan yaitu pada tingkat lima (optimal), hasilpebandingan tersebut diperoleh nilai kesenjangan. Hal ini menunjukkan bahwatata kelola teknologi informasi dengan ketiga subdomain telah dilkasanakantetapi belum mencapai tingkat optimal, yang kemudian diberikan rekomendasiagar tata kelola teknologi informasi lebih memperhatikan waktu penyesuaianpenggunaan sistem aplikasi, proses yang efisien agar dapat memudahkanjalannya operasional perusahaan.
ANALISIS KINERJA KEUANGAN CV. ABC DENGAN PENDEKATAN RASIO PROFITABILITAS,LIKUIDITAS DAN SOLVABILITAS TAHUN 2021-2022 Hidayat, Muhammad; Suci, Rama Gita
Jurnal Akuntansi Kompetif Vol. 6 No. 3 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i3.1450

Abstract

Abstrak : The company's financial performance can be assessed by analyzing financial ratios. Financial ratios can consist of several groups such as profitability, liquidity and solvency ratios. This study uses secondary data obtained indirectly from the results of CV ABC's financial statements for 2021-2022 using profitability ratios (Return On Assets, Return On Equity, Gross Profit Margin and Net Profit Margin), liquidity ratios (Current Ratio, Quick Ratio, and Cash Ratio) and solvency ratios (Debt to Asset Ratio and Debt to Equity Ratio). This research uses quantitative methods with a descriptive analysis model that aims to analyze financial ratios so that after analysis the company can know and can assess financial performance based on the value of the company's financial ratios. Based on the results of the study that the results of the assessment of financial performance on CV ABC have increased quite well. The profitability ratio can be said to be in good condition, so that the results of the ROA analysis meet the company's performance measurement standards, the results of the ROE analysis are good, the GPM results are quite good in 2021 and less good based on the 2022 analysis and the NPM analysis is not good for the last two years. in the Quick Ratio analysis it is said to be less good in 2021 and quite good in 2022, in the Cash Ratio analysis it is said to be not good for the last 2 years.then in the solvency analysis it is said to be good and has increased over the last two years based on the results of the analysis of Debt to Asset Ratio and Debt to Equity Ratio). Abstrak : The company's financial performance can be assessed by analyzing financial ratios. Financial ratios can consist of several groups such as profitability, liquidity and solvency ratios. This study uses secondary data obtained indirectly from the results of CV ABC's financial statements for 2021-2022 using profitability ratios (Return On Assets, Return On Equity, Gross Profit Margin and Net Profit Margin), liquidity ratios (Current Ratio, Quick Ratio, and Cash Ratio) and solvency ratios (Debt to Asset Ratio and Debt to Equity Ratio). This research uses quantitative methods with a descriptive analysis model that aims to analyze financial ratios so that after analysis the company can know and can assess financial performance based on the value of the company's financial ratios. Based on the results of the study that the results of the assessment of financial performance on CV ABC have increased quite well. The profitability ratio can be said to be in good condition, so that the results of the ROA analysis meet the company's performance measurement standards, the results of the ROE analysis are good, the GPM results are quite good in 2021 and less good based on the 2022 analysis and the NPM analysis is not good for the last two years. in the Quick Ratio analysis it is said to be less good in 2021 and quite good in 2022, in the Cash Ratio analysis it is said to be not good for the last 2 years.then in the solvency analysis it is said to be good and has increased over the last two years based on the results of the analysis of Debt to Asset Ratio and Debt to Equity Ratio).
Peningkatan Kompetensi Pengurus Koperasi Se-Provinsi Riau Melalui Pelatihan Akuntansi Evi Marlina; Azhari, Intan Putri; Asnawi, Mizan; Putri, Adriyanti Agustina; Azmi, Zul; Rodiah, Siti; Suci, Rama Gita; Septian, Raja
Jurnal Pengabdian Masyarakat Isei Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v1i1.154

Abstract

Cooperatives are business entities whose members are individuals whose aim is to prosper its members based on kinship. Every year, cooperative management and supervisors prepare an accountability report that will be submitted at the annual member meeting (RAT). In compiling the accountability report, the accounting competencies of cooperative management are required to refer to the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK-EMKM) and Permenkop no 12 of 2015 concerning cooperative financial reports. This service is carried out to improve the competence of cooperative management in Riau province in compiling financial reports. This activity was carried out at the Riau Province Cooperative and UKM Training UPT. The approach taken is workshops and training, namely by providing explanations of material in tutorials and discussions and providing examples of making good and correct cooperative financial reports in accordance with cooperative accounting standards
Faktor Yang Mempengaruhi Persepsi Mahasiswa Mengenai Praktik Creative Accounting Dengan Religiusitas Islami Sebagai Pemoderasi Masrika Puspa, Desi; Rodiah, Siti; Suci, Rama Gita
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.410

Abstract

Penelitian ini bertujuan untuk mengetahui faktor- faktor yang mempengaruhi persepsi mahasiswa akuntansi angkatan 2018-2022 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau mengenai Creative Accounting. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini ialah mahasiswa akuntansi angkatan 2018-2022 yang berada di Universitas Muhammadiyah Riau. Populasi penelitian ini sebanyak 640 mahasiswa, dan sampel penelitian ini sebanyak 314 responden dengan teknik pengambilan sampel yaitu teknik purposive sampling. Pengumpulan data penelitian ini dengan cara penyebaran kuesioner kepada responden melalui Google Form. Analisis data yang digunakan penelitian ini ialah uji statistik dekriptif, uji asumsi klasik dan uji hipotesis dengan alat bantu SPSS 22. Hasil penelitian ini menunjukkan bahwa pengetahuan etika profesi akuntan dan orientasi etis berpengaruh terhadap persepsi mahasiswa akuntansi mengenai praktik creative accounting. Hasil penelitian ini juga menunjukkan bahwa religiusitas islami memoderasi orientasi etis mengenai persepsi mahasiswa akuntansi mengenai praktik creative accounting. Sedangkan, religiusitas islami bukan variabel pemoderasi pengetahuan etika profesi akuntan mengenai persepsi mahasiswa akuntansi mengenai creative accounting.
MANAGEMENT STRATEGY DESIGN WITH SWOT ANALYSIS TO ENHANCE THE COMPETITIVENESS OF ROBBY BARBERSHOP IN PEKANBARU CITY Ramdani, Devinda; Suci, Rama Gita; Ameliya, Ameliya Gita; Murtaib, Agum Gita
Jurnal Manajemen Vol 13 No 1 (2025): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v13i1.1499

Abstract

This study aims to provide and improve the competitiveness of Robby Barbershop Pekanbaru, which has been established for seven years, again facing tight competition that continues to change. Using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats), the research method used is descriptive with a qualitative approach. Data were collected through semi-structured interviews with the use of interview guidelines as the main tool for collecting information. The resulting strategies include four approaches (1) S-O Strategy (maximizing strengths to take advantage of opportunities), (2) W-O Strategy (improving weaknesses by using opportunities), (3) S-T Strategy (utilizing strengths to face threats) and (4) W-T Strategy (reducing weaknesses and avoiding threats). This study provides insight into the importance of adapting management strategies for MSMEs in facing the dynamics of business competition. In a situation in order to continue to advance and develop, they need an effective marketing strategy
Analisis SWOT sebagai Penentu Strategi Persaingan pada Toko Slamet Pasar Pusat Pekanbaru Suci, Rama Gita; Anggraini , Fauziah Tiara; Sundayu, Niken Nindika; Amelia, Roaina; Azzahra, Sahira
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.327

Abstract

SWOT analysis is useful for evaluating the strengths, weaknesses, and competitive advantages possessed by Toko Slamet with the aim that its business can still run in the midst of such a competitive competition, it must have strategic planning. To find out good planning and strategic, a data obtained by qualitative methods is needed. Based on the results of the study, the conclusion of Toko Slamet's SWOT analysis is that by using the Strength-Threats strategy, it can help Toko Slamet through the threats it is facing.
PENGARUH KEAHLIAN KEUANGAN DAN GENDER KOMITE AUDIT TERHADAP MANAJEMEN LABA Chandra Mei, All Ouxtrisa; Suci, Rama Gita; Sari, Dian Puji Puspita
Journal Of Islamic Finance And Accounting Research Vol. 3 No. 2 AGUSTUS (2024): JAFAR 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2024.18912

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keahlian keuangan dan gender komite audit pada manajemen laba. Penelitian dilakukan pada 1236 laporan keuangan pada perusahaan non keuangan yang terdatar di BEI periode 2020 hingga 2022 dengan akhir data sampel 1114 laporan keuangan setelah data ditransformasi. Analisis data yang digunakan yaitu uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil analisis menunjukkan keahlian keuangan dan gender komite audit mampu menurunkan manajemen laba perusahaan. Komite audit yang semakin ahli pada bidang keuangan akan semakin dapat menurunkan manajemen laba dan gender komite audit membawa pengaruh untuk pengambilan keputusan sehingga lebih mampu mencegah terjadinya manajemen laba.
ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN LABA PERUSAHAAN YANG DIHARAPKAN Simon, Alex; Septiana, Tian; Suci, Rama Gita
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.97

Abstract

A company needs planning to assist management in estimating the level of profit to be obtained, with a Cost-Volume-Profit analysis that focuses on various factors that influence changes in the earnings component. This study aims to determine the application of CVP analysis as a basis for expected earnings planning for the second quarter of 2020. The method used is a descriptive method with a case study approach. Researchers gather company information and then conduct data analysis. CVP analysis is performed with break event point (BEP) analysis, contribution margin, and margin of safety. The results showed that in the first quarter the contribution margin was IDR 32,424,125. The minimum sales are IDR 19,330,018 and the break-even point is IDR 39,838,182. The company set a profit of 20% from the first quarter. To achieve the expected profit, sales are targeted at Rp. 62,775,909 in the second quarter. Management can apply CVP analysis to assist in planning earnings in the following quarter.
Professionalism, Experience, and Organizational Commitment: Determining Factors of Internal Auditors’ Performance Quality at the Inspectorate Office of Pekanbaru Hasibuan, Rezki Purnama Sari; Suci, Rama Gita; Putri, Adriyanti Agustina; Irman, Mimelientesa
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1898

Abstract

This study aims to examine the influence of professionalism, experience, and organizational commitment on the quality of internal auditors’ performance. This research employs a quantitative approach, with data collected through questionnaires. The population consists of all auditors working at the Inspectorate Office of Pekanbaru City. The sampling technique used is probability sampling, resulting in 32 respondents who participated in the study. Data were analyzed using multiple linear regression and processed with SPSS version 26. The results show that professionalism and organizational commitment have a significant effect on the quality of internal auditors’ performance, while experience does not have a significant effect.
Transparency and Accuracy: How Forensic Audits and Whistleblowers Create a Fraud-Free Business Environment Setiawan, Rasyid; Khansa, Jeslyn Faiza; Pusvita, Hana; Ledi, Ledi; Suci, Rama Gita
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v4i1.4516

Abstract

This study aims to investigate the critical roles of forensic audits and whistleblowers in creating a business environment free from fraudulent practices. Through an in-depth analysis of their respective contributions, this research seeks to provide a better understanding of how transparency and accuracy can form the foundation for establishing a more ethical and fraud-free business environment. The research method used in this article is qualitative. This type of research falls under a literature review study by examining 10 relevant journals discussing how forensic audits and whistleblowers contribute to creating a fraud-free business environment. The selection of these ten articles was carried out through a filtering process using inclusion and exclusion criteria. The study was compiled through a literature review, with sources accessed from various platforms, including national and international journal websites such as Google Scholar, PubMed, ScienceDirect, ProQuest, and Wiley.The results of this study indicate that transparency and accuracy are two main pillars in maintaining the integrity of the business environment. These principles are not only ethical guidelines but also the foundation for ensuring a business’s long-term success and sustainability. Forensic audits and whistleblowers are two key factors that play a vital role in fostering a fraud-free business environment.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Agustia Marshanda, Vera Tessa Amelia, Roaina Ameliya, Ameliya Gita Anggraini , Fauziah Tiara Azhari, Intan Putri Azmi, Zul Azzahra, Sahira Chandra Mei, All Ouxtrisa Evi Marlina Evi Marlina, Evi Hasibuan, Rezki Purnama Sari Khansa, Jeslyn Faiza Ledi, Ledi Masrika Puspa, Desi Medikawati, Reny Mimelientesa Irman Mizan Asnawi, Mizan Muhammad Hidayat Murtaib, Agum Gita Nur Fitriana Pusvita, Hana R.Septian Armel Ramdani, Devinda Sari, Dian Puji Puspita Sarmila, Wingki Septian, Raja Septiana, Tian Setiawan, Rasyid Simon, Alex siti rodiah Sundayu, Niken Nindika Unik, Mitra Violeta, Elice Wahyuni, Anggun Sri