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All Journal Jurnal Ekonomi Jurnal Promosi Pendidikan Ekonomi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Jurnal Akuntansi Barelang Jurnal Bisnis, Manajemen, dan Ekonomi 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 Jurnal Sistem Informasi, Akuntansi dan Manajemen 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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Edukasi dan Penerapan Digitalisasi BUMDes: Memanfaatkan Teknologi untuk Kemajuan Desa Suci, Rama Gita; Marlina, Evi; Unik, Mitra; Rodiah, Siti; Armel, R. Septian; Medikawati, Reny; Azmi, Zul; Sarmila, Wingki
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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

Abstract

Pengelolaan potensi desa yang dikelola oleh BUMDes harus didukung oleh teknologi digitalisasi. Tujuan dari pengabdian ini untuk memberikan pendalaman terkait implementasi penggunaan aplikasi berbasis digitalisasi dalam menunjang operasional usaha BUMDes. Metode pelaksanaan pengabdian ini menggunakan sosialisasi tata kelola BUMDes, pendampingan penggunaan aplikasi yang dilakukan secara langsung dan terdapat monitoring dan evaluasi penggunaan aplikasi. Hasil pengabdian didapatkan peserta BUMDes yang terlibat sudah mulai mampu memahami penerapan penggunaan aplikasi. Pemanfaatan teknologi dapat menciptakan berbagai kemudahan dalam operasional usaha BUMDes. Kolaborasi antara akademisi, pemerintah, dan BUMDes juga diperlukan untuk mendukung adopsi teknologi secara menyeluruh di wilayah pedesaan.
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.
Apakah Pengungkapan Sustainability Report Berpengaruh Pada Kinerja Keuangan? Kasus Dari Bursa Efek Indonesia Violeta, Elice; Azmi, Zul; Suci, Rama Gita
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47475

Abstract

This study aims to analyze the effect of sustainability report disclosure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. The sustainability report is measured based on three main aspects—economic, environmental, and social—referring to the Global Reporting Initiative (GRI) standards. Financial performance is measured using Return on Assets (ROA), with secondary data obtained from annual reports and sustainability reports of companies over a specified period. This research adopts a quantitative approach using multiple linear regression analysis. The results indicate that, partially, only the environmental aspect has a significant effect on ROA, while the economic and social aspects do not show a significant effect. However, simultaneously, the three aspects of the sustainability report have a significant influence on financial performance. These findings suggest that companies demonstrating a strong commitment to environmental management tend to achieve better financial performance. This study provides important implications for companies in enhancing transparency and environmental responsibility.
Pengaruh Faktor Keuangan dan Faktor Non Keuangan Terhadap Opini Audit Going Concern Agustia Marshanda, Vera Tessa; Suci, Rama Gita; Fitriana, Nur
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3527

Abstract

The financial condition of a company can reveal its actual level of security, enabling users of financial statements to analyze its financial health and predict its future business continuity (going concern). This study aims to examine the effect of financial and non-financial factors on going concern audit opinions. This research is quantitative in nature. The population consists of 165 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling procedure employed purposive sampling, resulting in a final sample of 115 companies. The research variables include going concern audit opinion as the dependent variable and four independent variables: profitability, liquidity, audit tenure, and audit firm reputation. Data were collected through observation and documentation, using observation and documentation sheets as research instruments. Data analysis was conducted using multiple linear regression with SPSS 26. The findings indicate that profitability significantly influences going concern audit opinions. Liquidity, however, has no effect on going concern audit opinions. Meanwhile, audit tenure and audit firm reputation both have a significant effect on going concern audit opinions.
Meningkatkan Hasil Belajar dan Keaktifan Melalui Game Rangking 1 Dengan Materi Umum Bersama Anak Panti Asuhan As-Sohwah Ningrum, Andri Eka Kusuma Ningrum; Ervilda, Hafifah; Afrinaldi, Afrinaldi; Oktamade, Dion; Hidayat, Muhammad Syafik; Andrizal, Gilang Fikri; Suci, Rama Gita
Jurnal Pengabdian UntukMu NegeRI Vol. 5 No. 2 (2021): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v5i2.2956

Abstract

The purpose of holding a rank 1 game is to test improving learning outcomes and the activeness of the children of the As-Shohwah orphanage. This 1st rank game was held at the elementary-junior-high school level, the 1st rank was held at the As-Shohwah Orphanage, Simpang Baru Village, Pekanbaru City. Team held a ranking 1 game method by providing training and then giving a competition in the form of general questions. The results of the 1st rank game in children get enthusiastic, increased interest in learning again, lively and active enthusiasm in answering questions in the 1st rank game play.
Pendampingan Pengelolaan Keuangan Berbasis Teknologi Pada Badan Usaha Milik Desa (BUMDES) Citra Permai Rodiah, Siti; Azhari, Intan Putri; Suci, Rama Gita; Marlina, Evi; Azmi, Zul; Putri, Adriyanti Agustina; Armel, R. Septian
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 1 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i1.4947

Abstract

BUMDesa is a business run by the Village based on the Village Deliberation and has the aim of improving the village economy. BUMDesa management cannot be separated from the preparation of financial reports. BUMDesa Citra Permai has experienced a change in membership and the addition of products and services in its economic activities so it requires assistance in BUMDesa management, especially in the preparation of financial reports. The UMRI Accounting Study Program Community Service Team provides training and assistance in preparing financial reports using the Excel For Accounting (EFA) application. Training on preparing financial reports using EFA was attended by all Citra Permai BUMDesa managers. This activity was carried out for 3 days using four methods including surveys, input/account addition, implementation and evaluation. During the implementation of the community service activities, BUMDesa managers seemed enthusiastic by providing various questions regarding transactions that might occur and how BUMDesa recognizes and records these transactions in EFA. After simulating the use of EFA, managers know the benefits and convenience of using EFA.
PELAPORAN KEUANGAN MASJID MENURUT PSAK 45 BERBASIS TEKNOLOGI INFORMASI Suci, Rama Gita; Marlina, Evi; Rodiah, Siti; Armel, R. Septian; Azmi, Zul; Putri, Adriyanti Agustina; Azhari, Intan Putri
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 3 No 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v3i2.6297

Abstract

Pengelolaan dana yang dimiliki masjid perlu dipertanggungjawabkan oleh pengurus sesuai dengan penggunaannya. Pengabdian ini bertujuan melakukan sosialisasi penyusunan laporan keuangan masjid sesuai dengan PSAK 45 berbasis teknologi informasi dalam bentuk microsoft excel sehingga dapat memberikan kemudahan dalam mendapatkan informasi yang berhubungan dengan pengelolaan keuangan masjid. Metode pelaksanaan kegiatan pengabdian ini menggunakan metode sosialisasi, pemaparan secara langsung kepada bendahara masjid, seluruh pengelola masjid, serta pemuka masyarakat Masjid. Hasil dari pengabdian ini memberikan pengetahuan bagi para pengelola masjid agar dapat melakukan pencatatan sesuai dengan PSAK 45 serta mampu memahami penyusunan pelaporan keuangan berbasis Microsoft excel dengan penempatan pembukuan akun-akun yang tepat, pembukuan asset yang masih digunakan dan yang sudah tidak digunakan lagi agar lebih jelas dan tertata dipertanggungjawabkan kepada masyarakat.
PENGARUH PENGETAHUAN PERPAJAKAN, DAN LINGKUNGAN WAJIB PAJAK SERTA KESADARAN MASYARAKAT TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI Utami, Nur; Suci, Rama Gita; Putri, Annie Mustika; Putra, Rudi Syaf
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4455

Abstract

ABSTRACT This research aims to examine the influence of tax knowledge, the taxpayer's environment and public awareness on personal taxpayer compliance. The sample used in this research was individual taxpayers registered at KPP Pratama Pekanbaru. Sample determination used the incidental sampling method and data analysis in this research used multiple linear regression analysis which was processed using SPSS v21. The results of this research show that there is a positive influence between the influence of tax knowledge on personal taxpayer compliance, the taxpayer environment has a positive influence on taxpayer compliance, and public awareness has a positive influence on personal taxpayer compliance at KPP Pratama Pekanbaru Tampan. Keywords: Tax knowledge Taxpayer environment; Community awareness; Personal Taxpayer Compliance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengetahuan pajak,dan lingkungan wajib pajak serta kesadaran Masyarakat terhadap kepatuhan wajib pajak pribadi. Sampel yang digunakan pada penelitian ini adalah wajib pajak pribadi yang terdaftar di KPP Pratama Pekanbaru Penentuan sampel menggunakan metode sampling insidental dan analisis data dalam penelitian ini menggunakan analisis regresi linier ganda yang diolah menggunakann SPSS v21. Hasil penelitian ini menunjukkan bahwa ada pengaruh positif antara pengaruh pengetahuan pajak terhadap kepatuhan wajib pajak pribadi, lingkungan wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, dan kesadaran masyarakat berpengaruh positif terhadap kepatuhan wajib pajak pribadi di KPP Pratama Pekanbaru Tampan. Kata kunci: Pengetahuan perpajakan; Lingkungan Wajib Pajak; Kesadaran Masyarakat; Kepatuhan Pribadi Wajib Pajak.
PENGARUH PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN FRAUD PADA RUMAH SAKIT DAERAH MADANI KOTA PEKANBARU Ramadani, Amelia; Suci, Rama Gita; Putra, Rudi Syaf
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 3 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i3.2619

Abstract

ABSTRACT This study aims to determine the effect of internal control and organizational commitment on fraud prevention at the Madani Regional Hospital, Pekanbaru City. Data collection using primary data with the method of distributing questionnaires. This study used 188 respondents who were employees of the Madani Hospital in Pekanbaru City. The type of research is quantitative research using multiple linear regression, hypothesis testing and classical assumption testing is carried out using the SPSS version 22 program. The results show that Internal Control and Organizational Commitment have a positive effect on Fraud Prevention at Madani Regional Hospital Pekanbaru City. Keywords: Internal Control, Organization Commitment and Fraud Prevention ABSTRAK Penelitian ini bertujuan untuk mengetahui Pengaruh Pengendalian Internal dan Komitmen Organisasi Terhadap Pencegahan Fraud Pada Rumah Sakit Daerah Madani Kota Pekanbaru. Pengumpulan data menggunakan data primer dengan metode penyebaran kuesioner. Penelitian ini menggunakan responden sebanyak 188 orang yang merupakan pegawai RSD Madani Kota Pekanbaru. Jenis penelitian adalah penelitian kuantitatif dengan menggunakan regresi linear berganda, pengujian hipotesis dan pengujian asumsi klasik dilakukan dengan menggunakan program SPSS versi 22. Hasil penelitian menunjukan bahwa Pengendalian Internal danKomitmen Organisasi berpengaruh positif terhadap Pencegahan Fraud Pada Rumah Sakit Daerah Madani Kota Pekanbaru. Kata kunci: Pengendalian Internal, Komitmen Organisasi, Pencegahan Fraud
Strategi Manajemen Menggunakan Analisis SWOT Pada Usaha UMKM (Studi Usaha Angkringan Sedulur) Farhan, Reizy; Hasbullah, Hasbullah; Hidayahtullah, Rahmad; Pangestu, Yog; Suci, Rama Gita
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 5 No. 1 (2024): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v5i1.1580

Abstract

Angkringan businesses are widespread and attract many customers because of their wide market reach. Marketing strategies are used to determine business products to get the desired results. Actions that can be taken are SWOT analysis. This research aims to determine strategic management SWOT analysis with strategic management using Porter's Five Force theory. Qualitative methodology is used in the research process. Data collection techniques include interviews and observation. Based on the research results and discussion of marketing strategies using SWOT analysis on angkringan sedulur, including strengths (strengths) by providing games, free wifi and spacious parking and an online marketing system or social media. The weakness is that if it rains, there are only a few seats for shelter and many other angkringan competitors at that location. Opportunities are a strategic location in the middle of the city and next to hotels and the trendy Angkringan style, which is a busy place to hang out. Based on Porter's Five Forces theory, the strategies carried out are building a brand image, increasing product differentiation, choosing quality raw materials, offering games, free WiFi and a large parking area, maintaining the products’ quality, and charging cheaper rates than competitors.  
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Afrinaldi Afrinaldi Agustia Marshanda, Vera Tessa Amelia, Roaina Ameliya, Ameliya Gita Andrizal, Gilang Fikri Anggraini , Fauziah Tiara Arvando, Rifa Azhari, Intan Putri Azmi, Zul Azzahra, Sahira Chandra Mei, All Ouxtrisa Ervilda, Hafifah Evi Marlina Evi Marlina, Evi Farhan, Reizy Hasbullah Hasbullah Hasibuan, Rezki Purnama Sari Hidayahtullah, Rahmad Hidayat, Muhammad Syafik Ilham, Annisa Puteri Khansa, Jeslyn Faiza Ledi, Ledi Masrika Puspa, Desi Medikawati, Reny Mimelientesa Irman Mizan Asnawi, Mizan Muhammad Hidayat Murtaib, Agum Gita Ningrum, Andri Eka Kusuma Ningrum Nur Fitriana Oktamade, Dion Pangestu, Yog Pratami, Andini Pusvita, Hana Putra, Rudi Syaf Putri, Annie Mustika R.Septian Armel Ramadani, Amelia Ramashar, Wira Ramdani, Devinda Sari, Dian Puji Puspita Sarmila, Wingki Septian, Raja Septiana, Tian Setiawan, Rasyid Simon, Alex siti rodiah Sundayu, Niken Nindika Unik, Mitra UTAMI, NUR Violeta, Elice Wahyuni, Anggun Sri