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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Diklat Review : Jurnal manajemen pendidikan dan pelatihan Miracle Journal Of Public Health (MJPH) Jurnal Akuntansi Keuangan dan Bisnis Abdi Teknoyasa Ezra Science Bulletin Jurnal Pendidikan Matematika AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Cigarskruie Journal of Ekonomics, Finance, and Management Studies
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Mathematics Public Health Social Sciences Other

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PENGEMBANGAN MEDIA PEMBELAJARAN BERBASIS ANDROID MENGGUNAKAN MEDIA SMART APPS CREATOR PADA HASIL BELAJAR MATA PELAJARAN FIQIH MENNGGUNAKAN METODE RESARCH AND DEVELOPMEN (RND) Wahyuto Sejati, Dewi; Hardi
Abdi Teknoyasa Volume 4, No. 2, Desember 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/abditeknoyasa.v4i2.3314

Abstract

This research is the development of smart apps creator media. Where the research aims to determine the feasibility and effectiveness of learning using smart apps creator media. The study used the RnD method and the Pairet Sample Test. From the results of media expert validation the total percentage is 86%, from Material Expert Validation is 84% and student acceptance of the media is 82%. Therefore, smart apps creator media is suitable for use in learning Fiqh at MI Muhammadiyah Taraman. In terms of the effectiveness of using smar apps creator media on fiqh learning seen from the Pairet Sample Test, the 2 tailed sig value is 0.00, so there is an effect of giving the media, namely learning using smart apps creator in fiqh subjects is effective, Keywords: Learning Media, Smart Apps Creator, Learning Effectiveness
Implementasi Green Accounting Dan Internal Corporate Governance Strength, Terhadap Sustainable Development: Csr Sebagai Variabel Moderasi Wiguna, Meilda; Hardi; Eka Hariyani; Devi Safitri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.5931

Abstract

Penelitian ini menguji implementasi green accounting dan internal corporate governance strength terhadap sustainable development, dengan corporate social responsibility sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan textile dan garmen yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Sampel penelitian yaitu 60 perusahaan textile dan garmen di Indoensia. Implementasi green accounting memasukkan unsur biaya lingkungan dalam pelaporan keuangan perusahaan yang sesuai dengan konsep sustainable development yaitu mengintegrasikan pertimbangan lingkungan, sosial dan ekonomi ke dalam strategi pembangunan untuk menjamin keutuhan lingkungan, keselamatan, efisiensi, kesejahteraan dan kualitas hidup generasi sekarang dan mendatang. Internal corporate governance strength atau tata kelola perusahaan memiliki empat prinsip yaitu transparansi, akuntabilitas, tanggung jawab dan keadilan operasional perusahaan yang dapat memenuhi kebutuhan sustainable development suatu perusahaan. Adannya Corporate Social Responsibility (CSR) membentuk komitmen perusahaan untuk berkontribusi dalam pengembangan ekonomi yang berbasis sustainable development. Analisis data yang digunakan yaitu Persial Least Square (PLS). Hasil penelitian ini menyatakan implementasi green accounting, internal corporate governance strength, berpengaruh terhadap sustainable development. Implementasi green accounting yang di moderasi oleh CSR berpengaruh terhadap sustainable development. sementara internal corporate governance strength yang di moderasi oleh CSR tidak berpengaruh terhadap sustainable development, dikarenakan internal corporate governance strength memiliki peran tersendiri untuk menunjang keberlanjutan perusahaan.   Kata kunci: Sustainable Development, Implementasi Green Accounting, Internal Corporate Governance Strength, Corporate Social Responsibility
Analysis Of Daily Physical Activities On Mentrual Disorders In Students Of The Faculty Of Public Health Halu Oleo University Hardi; Juraiti, Warti; Harleni; Abbas, Akhmadi; Harjunita, Ria; Tosepu, Ramadhan; Efendy, Devi Savitri; Susanty, Sri
Miracle Journal of Public Health Vol 7 No 1 (2024): Miracle Journal of Public Health (MJPH)
Publisher : Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36566/mjph.v7i1.322

Abstract

Menstrual disorders mainly occur in late adolescence. This condition occurs in the first two years after menarche. This study aims to analyze daily physical activity and irregular menstrual disorders in students at the Faculty of Public Health, Halu Oleo University. The research design used was a cross-sectional study. The subjects in this research were students from the Faculty of Public Health, Halu Oleo University, class 2020-2022, who met the inclusion and exclusion criteria of 90 respondents. The results of this study showed that 50% of respondents were in the moderate physical activity category, and the majority (62.2%) experienced irregular menstrual disorders. The results of statistical analysis of physical activity on menstrual disorders obtained p-value=0.000 (p<0.05). This research concludes a significant relationship between physical activity and menstrual disorders in students at the Faculty of Public Health, Halu Oleo University. Female students need to control their physical activity to overcome menstrual disorders.
PENGARUH KEPEMIMPINAN ETIS TERHADAP KELELAHAN EMOSIONAL DENGAN WORK AUTONOMY SEBAGAI VARIABEL MEDIASI PADA KANTOR WILAYAH BKKBN PROVINSI RIAU Rabiah Mayang Sari; Karmila Sari; Hardi
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 3 No. 1 (2025): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v3i1.151

Abstract

This study aims to examine the effect of ethical leadership on emotional exhaustion with work autonomy as a mediating variable at the Regional Office of the National Population and Family Planning Agency (BKKBN) of Riau Province. Emotional exhaustion, which is often influenced by work environment factors, can have a negative impact on individual well-being and organizational performance. On the other hand, ethical leadership implemented by leaders can create a more supportive work environment, which allows employees to have autonomy in working, and in turn can reduce the risk of emotional exhaustion. This study uses a quantitative method with a survey approach at the Regional Office of the BKKBN of Riau Province. The results of the study indicate that ethical leadership significantly influences emotional exhaustion, both directly and through the mediation of work autonomy. This study provides important insights for organizational leaders in designing leadership strategies that can improve employee well-being and prevent emotional exhaustion.
The Influence of Competence and Professional Skepticism on Auditor Performance: Self-Efficacy as a Mediator and Spiritual Quotient (SQ) as a Moderator Abdi Bhayangkara; Ratnawati, Vince; Hardi
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6394

Abstract

This study examines the relationships between competence, professional skepticism, and self-efficacy as a mediator of auditor performance, with the moderating role of Spiritual Quotient (SQ). Conducted at the Inspectorate of the Provincial Government of Riau with 106 auditors, the research utilized Structural Equation Modeling (SEM) via Smart PLS 4 for data analysis. The findings reveal that self-efficacy mediates the relationship between competence and skepticism on auditor performance, while SQ moderates the link between competence and performance. This study deepens understanding of the dynamics affecting auditor performance, highlighting the critical roles of self-efficacy and SQ. The results offer significant theoretical and practical implications for auditing, providing a foundation for future research.
Education on Income Tax (PPh) Badan: Edukasi pajak Penghasilan (PPh) Badan Hardi; Lubis*, Nurhayani; Siregar, Inova Fitri; Maryanti, Sri; Nofrizal
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i1.17439

Abstract

The background of partner selection is based on the situation analysis that students at the school are still not fluent in calculating corporate income tax 21. So that it requires additional understanding of this matter. To overcome the lack of ability of these students, the service team from the Faculty of Economics and Business, Lancang Kuning University offered a solution to provide education about PPh 21 corporate tax. And it was welcomed by the school. The purpose of this service is to improve the ability of students majoring in accounting at SMKN 1 Tapung in calculating income tax This service was carried out on 15 August 2023 at SMKN 1 Tapung. This service was carried out on 15 August 2023 at SMKN 1 Tapung. To achieve the service objectives that have been previously stated, the implementation of this community service activity is carried out with a systematic method, which begins with the preparation stage, namely discussing with the school regarding what the current needs of students are and formulating the solutions provided. After that, enter the second stage, namely the implementation stage, at this stage the team provides education about corporate income tax 21 to students. This stage was attended by 29 students majoring in accounting. At this stage, students are directly involved in tax calculations so that students understand more about the concepts and how the calculation of PPh 21 Corporate tax applies in Indonesia. The last stage is evaluation, where this stage is one of the most important. Evaluation is intended to measure the success of this service. Evaluation is measured by giving questionnaires before and after the service. The results of the questionnaire from 29 students showed a significant improvement, and it can be concluded that this service was successful. As a continuation, it is hoped that the school can continue to educate students about the tax regulation updates. Because as is known, the regulations regarding taxes are constantly evolving
Analysis of the Effect of Direct Cash Assistance from Village Funds on Increasing Community Welfare Hardi; Sab'ul Masani
Cigarskruie: Journal of Educational and Islamic Research Vol. 2 No. 1 (2024): September
Publisher : Saniya Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65190/636432

Abstract

This research examines the involvement of the East Gereneng Village community in managing Village Funds, especially the BLT-DD program. Even though there are participation mechanisms such as village meetings, community understanding of finance and supervision is still limited. Transparency in the use of funds is also a main issue. The research results show that people want more frequent financial reports and easier access to information. To increase management effectiveness, several suggestions were put forward, namely: intensive training for the community, strengthening transparency and accountability, expanding financial literacy programs, and integrating traditional knowledge with modern financial concepts. In conclusion, community participation and financial literacy are the keys to successful Village Fund management. By improving these two aspects, it is hoped that Village Funds can be utilized optimally for community welfare.
Analisis Peran Auditor Internal Terhadap Kualitas Laporan Keuangan Studi Kasus pada LAZNAS Dewan Da’wah Fadilla Qusnul Khotimah; Amrizal; Saiful Anwar; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7482

Abstract

Good financial statements aid decision-making by ensuring that they are clear and trustworthy to stakeholders. Internal auditors play a very important role in this regard to ensure that financial statements are prepared correctly and in accordance with applicable regulations. This study aims to determine how the role of internal audit affects the quality of financial statements at LAZNAS Dewan Da'wah. Internal auditors are responsible for ensuring that the organization's financial statements are clear, accurate, and in accordance with applicable accounting principles. Therefore, the quality of financial statements must be considered because it affects the decision making of stakeholders. Currently, the role of internal audit is considered as one of the important roles in improving the quality of financial statements. This research uses a qualitative approach, which allows researchers to provide a better picture of the phenomenon in the field. The data collection techniques used in this research are interviews and documentation. The analysis technique used is descriptive analysis technique. Data analysis is done by collecting, selecting raw data, processing and interpreting the data obtained. The results showed that the quality of financial statements was significantly influenced by internal audit. Internal auditors can evaluate and understand financial reports to overcome problems, and good management can overcome problems in the internal accounting system and maintain accurate financial reporting. Effective communication and systematization also contribute to the efficiency and improvement of auditors.
Analisis Kepatuhan Penggunaan Dana Desa yang Efektif dan Efisien di Desa Kemuning Muda Kecamatan Bunga Raya Kabupaten Siak Provinsi Riau Rasiyem; Amrizal; Henny Mulyati; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7504

Abstract

Compliance with the use of village funds is the key to successful village development. This research aims to analyze the extent to which village fund management in Kemuning Muda has complied with applicable regulations and produced positive impacts for the village. The aim of this research is to determine the level of compliance with effective and efficient use of village funds. Implementing compliance in the use of village funds and the village government's commitment to the quality of the use of village funds is very important. The compliance methodology for effective and efficient use of village funds involves transparent planning, good understanding of regulations, strict supervision, and accountable financial management. The object of the research is the village of Kemuning Muda, Bunga Raya District, Siak Regency, Riau Province. Data is obtained and obtained from informants through interviews with respondents and created in an actual interview transcription scheme, making it easier to manage research data. It is hoped that this research can make a good contribution to the village government as the recipient and manager of village funds because all of this is intended for the Kemuning Muda community. The analytical method used is a qualitative descriptive method, in the form of interview results and respondent transcripts. The results of this research show that an analysis of compliance with the effective and efficient use of village funds in understanding regulations, financial management of village funds and anticipating potential misuse of financial management reports and the commitment of the village government and village consultative bodies have a very positive influence on the quality of village reports.
EDUKASI MYOB ACCOUNTING PADA SMKN 2 MANDAU Lubis, Nurhayani; Hardi; Nofrizal; Maryanti, Sri; Siregar, Inova Fitri
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 1 (2025)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i1.1822

Abstract

MYOB accounting is software designed for financial accounting purposes, facilitating the recording of an organization's financial transactions. This application provides real-time financial data and has a user-friendly interface. According to the directives of the Ministry of National Education (Kemendiknas) in 2010, schools, particularly vocational high schools (SMK), are required to assess accounting competencies using the Mind Your Own Business software. SMKN 2 Mandau is a vocational school located in Bathin Solapan District, precisely at the border between Duri and Dumai, Riau Province. The school has one accounting class for each grade. As with other vocational schools, the curriculum of this school includes material on accounting software. Discussions with the head of the accounting laboratory and the curriculum coordinator at SMKN 2 revealed that students' ability to operate the MYOB accounting system is still limited. This community service involves three methods: preparation, implementation, and evaluation stages. The service was carried out on July 31, 2024. The results from the questionnaire distributed before the training indicate that students' understanding and awareness of MYOB Accounting were relatively low. Of the five statements in the questionnaire, statements 1 through 4 all received results below 50%. The results from the questionnaire after the MYOB Accounting training at SMKN 2 Mandau showed that the training significantly improved students' knowledge and skills. The average score for all statements increased to above 60%, with the highest improvement being in awareness and actual experience of the benefits of MYOB Accounting education, which rose to 74%.
Co-Authors Abdi Bhayangkara Akhmadi Abbas, Akhmadi Amrizal Astuti, Wiwin Bilqis, Ariendija Aisyah Shinta Dea Gusneli Devi Safitri Efendi , Mashitoh Salsabila Efendy, Devi Savitri Eka Hariyani Ernida Kadir Fadilla Qusnul Khotimah Harjunita, Ria Harleni Henny Mulyati Inova Fitri Siregar, Inova Fitri Juraiti, Warti Karmila Sari Lubis*, Nurhayani Meilda Wiguna Muhammad Amin Pohan Nofrizal Nofrizal nurhayani lubis, nurhayani Rabiah Mayang Sari Ramadhan Tosepu Rasiyem Sab'ul Masani SAIFUL ANWAR Sri Maryanti Susanty, Sri Syielvi Dwi Febrianti Vince Ratnawati Wahyuto Sejati, Dewi