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All Journal Indonesian Journal of Economics, Social, and Humanities Diklat Review : Jurnal manajemen pendidikan dan pelatihan JAKED Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Terbuka Journal of Economics and Business Jurnal Akuntansi, Keuangan dan Perpajakan
Nurulita, Suci
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM DENGAN MENGGUNAKAN APLIKASI BERBASIS ANDROID DI PANCUR JAYA KABUPATEN BENGKALIS Humairoh, Fitri; Yusralaini, Yusralaini; Nurulita, Suci; Aprina, Diana; Gustiani, Natasya Fahira
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 1 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i1.1663

Abstract

Abstract: Many Micro, Small and Medium Enterprises (MSMEs) actors still do not know or understand financial reporting. This service activity aims to improve the ability of MSME actors in preparing financial reports by providing training to MSME actors in Pancur Jaya Village, Bengkalis Regency, Rupat District. The method used is to use a training method for several MSMEs in Pancur Jaya Village on the preparation of android-based financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The result of this activity is that MSME players have an increased understanding in preparing financial reports using the android application.
Effect Of Transparency, Human Resources Competence, Community Participation, Government Internal Control System, Village Apparatur Commitment To Management Village Fund: (Empirical Study on Villages in Meranti Islands District) Yunni, Yunni; Azlina, Nur; Nurulita, Suci
Terbuka Journal of Economics and Business Vol. 3 No. 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v3i2.3738

Abstract

This research was conducted with the aim of testing the effect of transparency, human resource competence, community participation, spip and commitment of village officials to the management of village funds. Sources of data used in this study are primary data and questionnaires as a means of collecting research data. The population in this study were 96 villages in Meranti Islands Regency and the number of samples of 77 villages was calculated using the Slovin formula with purposive sampling method, each village there were 6 respondents so that the total respondents were 462 respondents in this study. The statistical results obtained from this study are that transparency and SPIP have an effect on the management of village funds, while the competence of human resources, community participation and commitment of the village apparatus has no effect on the management of village funds.
Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan di Kabupaten Padang Lawas Taufik, Taufeni; Nurulita, Suci; Aulia Ramadani, Putri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/g0ye1k72

Abstract

This study considers key factors that have the potential to affect the quality of financial statements which include human resource competence, accounting information systems, internal control systems, leadership styles and organizational commitments by focusing on all OPDs in Padang Lawas district. The phenomenon that occurred was that Padang Lawas Regency received a WDP opinion for FY 2022. The population in this study is all OPDs in PadangLawas Regency.The population in this study is all OPDs in Padang Lawas Regency. The sampling technique in this study uses the purposive sampling method and samples were obtained in this study as many as 28 OPDs in Padang Lawas Regency. The data used in this study is primary data, namely by using a questionnaire as a data collection tool. The data analysis technique in this study uses validity tests, reliability tests and hypothesis tests with the help of the Structural Equation Modeling (SEM). The results of this study show that the variables of Human Resources Competence, Internal Control System and Organizational Commitment have an effect on the Quality of Financial Statements. This shows that the level of compliance with accounting standards is high. Meanwhile, the variables of Accounting Information System and Leadership Style have no effect on the Quality of Financial Reports in OPDs in Padang Lawas Regency. Because maybe the brainware in OPD is still weak or less than optimal
Pengaruh Kepemilikan Manajerial, Dividen Payout Ratio, Intensitas Modal dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi (Studi Empiris Perusahaan Sektor Keuangan dan Transportasi yang terdaftar di BEI Tahun 2018-2021) Fajri, Muhammad; Nasrizal, Nasrizal; Nurulita, Suci
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.3427

Abstract

Konservatisme akuntansi merupakan salah satu prinsip akuntansi yang menerapkan kehati-hatian dalam pelaporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, dividen payout ratio, intensitas modal dan kepemilikan institusional terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah seluruh perusahaan sektor keuangan dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang terpilih dalam penelitian ini adalah sebanyak 26 perusahaan dan dipilih berdasarkan kriteria yang sudah ditentukan. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan intesitas moda dan kepemilikan institusional berpengaruh terhadap konservatisme akuntansi. Sedangkan kepemilikan manajerial dan dividen payout ratio tidak berpengaruh terhadap konservatisme akuntansi. Kata Kunci: Konservatisme Akuntansi, Kepemilikan Manajerial, Dividen Payout Ratio, Intensitas Modal dan Kepemilikan Institusional
MSME Accounting Training and Assistance for Micro, Small and Medium Enterprises (MSMEs) to Improve Company Financial Performance in Kampar Regency Humairoh, Fitri; Yusralaini, Yusralaini; Nurulita, Suci; Aprina, Diana; Gustiani, Natasha Fahira
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i3.1945

Abstract

This community service activity aims to provide accounting training and assistance to Micro, Small and Medium Enterprises (MSMEs) in Kampar Regency, in order to improve their financial performance. The training, which was held on October 16, 2024, included basic accounting materials, recording transactions, and preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The results of this activity showed that the majority of participants experienced an increased understanding of the importance of accounting and were able to prepare simple financial statements. Although there are challenges in applying the knowledge gained, this activity shows great potential to improve the financial performance of MSMEs in the area. With the knowledge gained, it is expected that MSME players can be more independent in managing their finances and contribute to the local economy.
Factors Affecting Government Agency Performance Moderated by Organizational Commitment Suharyati, Suharyati; Taufik, Taufeni; Nurulita, Suci
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.2.135-147

Abstract

This study aims to determine the factors that affect the performance of government agencies, such as good governance, organizational culture, and leadership style moderated by organizational commitment. This study consisted of 43 populations, the entire of OPD in Riau Province, and used the purposive sampling technique to determine the sample size to obtain 30 research sample. Data collection in this study used a questionnaire given to 90 respondents, including the head of the finance subdivision, the head of the planning and program subdivision, and the head of the general and staffing subdivision. Then, the analysis is carried out using Warp PS 7.0. The results of this study concluded that good governance, organizational culture, and leadership style affect the performance of government agencies, and organizational commitment is able to moderate the effect of good governance and leadership style on the performance of government agencies. However, organizational commitment is not able to moderate the effect of organizational culture on the performance of government agencies, meaning that good or bad organizational commitment is not a determinant in increasing or decreasing the effect of organizational culture on the performance of government agencies.
The Impact of Good Governance Implementation, Competency of Village Apparatus, and Internal Control Systems on Village Fund Management with the Utilization of Information Technology as a Moderating Variable Ningsih, Wulan Sekar; Taufik, Taufeni; Nurulita, Suci
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ak6pk184

Abstract

Abstract This study aims to analyze the effect of the implementation of good governance, village apparatus competence, and internal control systems on village fund management, with the use of information technology as a moderating variable. This study is a quantitative study. The population in this study were all villages in the Rakit Kulim, Lubuk Batu Jaya, and Kuala Cenaku sub-districts totaling 38 villages. The sample used in this study was a saturated sample with a total of 152 respondents. The type of data used in this study was primary data and data collection techniques using questionnaires. The analysis method used was the Structural Equation Model using the Smart PLS program. The results of the study indicate that the implementation of good governance, village apparatus competence, and internal control systems partially affect the management of village funds. The use of technology does not moderate the implementation of good governance, village apparatus competence, on the management of village funds. The use of information technology moderates the internal control system on the management of village funds. This study has contributed to improving the management of village funds in the Rakit Kulim, Lubuk Batu Jaya and Kuala Cenaku sub-districts of Indragiri Hulu Regency
Pengaruh Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, Efisiensi Operasional, dan Konservatisme Akuntansi terhadap Kinerja Keuangan Simamora, Audri Ruth Nathalia; Taufik, Taufeni; Nurulita, Suci
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2469

Abstract

This study aims to evaluate the effect of sales growth, leverage, company size, operational efficiency, and accounting conservatism on the financial performance of healthcare companies listed on the Indonesia Stock Exchange (IDX). The research approach used is quantitative, utilizing secondary data obtained from company annual reports for the period 2020–2023. The research sample consisted of 22 companies with a total of 88 observational data selected through a purposive sampling method. Data analysis was performed using multiple linear regression with the help of SPSS Statistics software version 25. The results show that leverage and operational efficiency have a significant effect on financial performance, while sales growth, company size, and accounting conservatism do not show a significant effect on the financial performance of healthcare companies.   Abstrak Penelitian ini bertujuan untuk mengevaluasi pengaruh pertumbuhan penjualan, leverage, ukuran perusahaan, efisiensi operasional, dan konservatisme akuntansi terhadap kinerja keuangan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI). Pendekatan penelitian yang digunakan adalah kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan (annual report) perusahaan selama periode 2020–2023. Sampel penelitian terdiri atas 22 perusahaan dengan total 88 data observasi yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS Statistics versi 25. Hasil penelitian menunjukkan bahwa leverage dan efisiensi operasional berpengaruh signifikan terhadap kinerja keuangan, sedangkan pertumbuhan penjualan, ukuran perusahaan, dan konservatisme akuntansi tidak menunjukkan pengaruh yang signifikan terhadap kinerja keuangan perusahaan sektor kesehatan.
Co-Authors Aprina, Diana Aulia Ramadani, Putri Gustiani, Natasha Fahira Gustiani, Natasya Fahira Humairoh, Fitri Muhammad Fajri Nasrizal, Nasrizal Ningsih, Wulan Sekar Nur Azlina Simamora, Audri Ruth Nathalia Suharyati Suharyati Taufeni Taufik Yunni, Yunni Yusralaini Yusralaini, Yusralaini