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All Journal Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Jurnal Akuntansi Kompetif INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurmas Azam Insan Cendikia Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Nurani, Ratna
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences

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PENGARUH ALOKASI PAJAK ANTAR PERIODE, PERSISTENSI LABA, DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN PROFITABILITAS SEBAGAI MEDIASI Suryadi, Nanda; Nurani, Ratna; Yusnelly , Arie
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1729

Abstract

The purpose of this study was to determine the effect of inter-period tax allocation, earnings persistence, and liquidity on earnings quality with profitability as the mediator in food and beverage sub-sector manufacturing companies listed on the bei for the 2019-2021 period. The research data is secondary data obtained from the IDX for the 2019-2021 period. The sample in this study were 34 companies which were taken using the Purposive Sampling method. Data analysis in this study used regression analysis with the help of Smart Pls. The results showed that tax allocation between periods, earnings persistence had no effect on earnings quality. While liquidity affects earnings quality For the results of mediation testing through indirect effect analysis, it is found that the intervening variable (profitability) is not able to mediate the effect of independent variables (inter-period tax allocation, earnings persistence, and liquidity on the dependent variable (earnings quality) Keywords : Profitability, inter-period tax allocation, earnings persistence, liquidity, earnings quality
FINANCIAL LITERACY AMONG MILLENNIALS AND ITS RELATIONSHIP WITH FINANCIAL KNOWLEDGE, SKILLS, ATTITUDES AND BEHAVIORS Damayanti, Umi Rachmah; Nirmala, Ade Ria; Nurani, Ratna
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.35138

Abstract

This research aims to determine the level of financial literacy among the millennial generation in Pekanbaru City and understand the influence of financial knowledge, attitudes, and skills on financial behavior. The practical implications of this research are significant, as it can provide insights into how financial literacy can be improved among millennials. This research uses multiple linear regression analysis by conducting reliability and validity tests, classical assumption tests, and hypothesis tests. This type of research is quantitative descriptive research with a sample size of 100 respondents from the millennial generation in Pekanbaru City who have met the sample criteria. The research findings show that financial knowledge, attitudes, and skills positively and significantly affect financial behavior among the millennial generation in Pekanbaru. The coefficient of determination (R2) with an adjusted R square value of 0.876 or 87.6% shows that financial knowledge, attitudes, and skills influence 87.2% of financial behavior. In comparison, the remaining 12.4% is influenced by other variables not used in this research. Therefore, it is hoped that the millennial generation can implement their financial behavior well, not just following trends but considering the benefits they get from every financial decision. It is hoped that the government can also provide education regarding financial management behavior through advertising, social media, or outreach to the public, fostering a hopeful and optimistic future.
DISPLACED COMMERCIAL RISK AND ITS EFFECT ON ISLAMIC BANK CUSTOMER LOYALTY: AN ANALYSIS OF SUPPORTING FACTORS Damayanti, Umi Rachmah; Nirmala, Ade Ria; Nurani, Ratna
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.31558

Abstract

The purpose of this study is to determine what factors encourage the emergence of Displaced Commercial Risk in Islamic banks and their effect on the loyalty of Islamic bank customers. Displaced Commercial Risk is a risk that occurs due to changes in the level of returns provided by banks to customers, resulting in indications that customers move some of their funds from Islamic banks to conventional banks. This study uses multiple linear regression analysis, by conducting reliability and validity tests, classical assumption tests and hypothesis testing. The sample of this research is Islamic Bank customers who have met the sample determination criteria of 150 respondents. The results showed that there are three factors driving the emergence of Displaced Commercial Risk in Islamic banks, namely the Return Rate, Islamic Bank Operations and Return Expectations. Of the three factors, the Expectation of Yield factor does not have a significant effect on the loyalty of Islamic Bank customers.
The Influence of Western Culture on The Behavior of Z Generation Rahmah, Sitti; Museliza, Virna; Nurani, Ratna; Deswimar, Devi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.645

Abstract

This study aims to determine the influence of Western culture on the behavior of Generation Z in the city of Pekanbaru. And to find out that Western culture can influence the behavior of Generation Z in the city of Pekanbaru. The hypothesis was tested with a Simple Linear Regression Test, Partial Test Validity Test The results of his research based on statistical testers using the partial t test, showed that it had a t count value of 5.437> and T table 1.695 with a significance value of 0.000, namely (5.437> 1.695). So it can be concluded that Ho is rejected and Ha is accepted, meaning that Western Culture has a significant effect on Generation Z behavior in Pekanbaru city, meaning that if Western Culture advances, then Generation Za behavior will also change. Western Culture Variables have a positive and significant effect on the Behavior of Generation Z in the city of Pekanbaru with the appropriate significance value. There is a strong relationship between Western Culture on the Behavior of Generation Z in Pekanbaru City,
SOSIALISASI PENGELOLAAN KEUANGAN KELUARGA SEBAGAI ANTISIPASI RESIKO RESIKO DAN BAHAYA PINJAMAN ONLINE PADA IBU-IBU RUMAH TANGGA DI KECAMATAN BINAWIDYA KOTA PEKANBARU Nirmala, Ade Ria; Rachmah Damayanti, Umi; Nurani, Ratna; Hesty Wulandari, Hesty; Ustha, Endrianto
Azam Insan Cendikia Vol. 4 No. 1 (2025): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v4i1.170

Abstract

Kegiatan ini bertujuan untuk memberikan edukasi literasi keuangan atas risiko dan bahaya pinjaman online kepada kelompok ibu-ibu rumah tangga. Banyaknya tawaran pinjaman online kepada kelompok ini mengakibatkan pengetahuan atas karakteristik dan persyaratan pinjaman online tersebut perlu dipahami dengan baik. Metode pelaksanaan dari kegiatan PKM ini dilakukan melalui tahap pendahuluan, tahap pelaksanaan dan tahap monitoring. Kegiatan PKM ini menyimpulkan bahwa edukasi literasi keuangan khususnya terkait dengan pinjaman online sangat bermanfaat bagi kelompok ibu-ibu rumah tangga, karena kelompok ini masih banyak yang belum memahami akuntansi dasar dan keuangan dasar. Kelompok tersebut masih kurang mempertimbangkan adanya risiko yang melekat atas kemudahan dalam mendapatkan pinjaman online
Innovative Strategies for Customer Satisfaction in Service Quality: A Case Study of Indonesian Islamic Banks in Pekanbaru Ustha, Endrianto; Nurani, Ratna
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1221

Abstract

ABSTRACT This study aims to analyze the level of customer satisfaction with service quality and the strategies to improve customer satisfaction at Bank Syariah Indonesia KCP Arifin Ahmad, Pekanbaru. Data collection techniques included primary data obtained from questionnaires and interviews. The sampling method used was Simple Random Sampling, with respondents being customers of Bank Syariah Indonesia KCP Arifin Ahmad. Data analysis was performed using the Customer Satisfaction Index (CSI) method through Microsoft Excel and SWOT analysis. The indicators used to measure the level of customer satisfaction with service quality in Islamic banking consist of six dimensions: Reliability, Responsiveness, Assurance, Empathy, Tangibles, and Compliance with Islamic Law. The results of the study, using CSI, showed a score of 66.04%, which falls within the range of 66.00-80.00, indicating that customers are satisfied with the service quality provided by Bank Syariah KCP Arifin Ahmad. The results of the SWOT analysis suggest that Islamic banks need to implement several strategies to increase customer satisfaction. These strategies include setting competitive pricing, maintaining and expanding cooperation networks with existing partners, continuing to enhance customer convenience by increasing ATM facilities, improving service quality by offering additional services, and optimizing the system by enhancing IT infrastructure or applications.
Analisis Peran Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bengkalis dalam Penempatan Tenaga Kerja Lokal di Duri Zacky Maulana, M; Museliza, Virna; Nurani, Ratna
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Vol 7 No 2 (2025): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP)
Publisher : Laboratorium Jurusan Ilmu Administrasi Negara Fakultas Ilmu Sosial Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmiap.v7i2.1205

Abstract

This study aims to analyze the role of the Bengkalis Regency Manpower and Transmigration Office in the placement of local workers in Duri, focusing on policy effectiveness, implementation of training programs, and efforts to increase local employment. The theory used in this research is the theory of employment policy according to Payaman Simanjuntak Priyono 2018, which includes three indicators: Labor Qualification Suitability, Local Labor Participation and Labor and Company Satisfaction. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The research informants consisted of officials from the Bengkalis Regency Manpower and Transmigration Office, company staff in the Duri area, and local workers who had participated in the job placement program. The results showed that the Manpower and Transmigration Office has run various training programs and cooperation with local companies, but there are still obstacles such as limited employment opportunities, lack of local workforce skills, and not optimal implementation of the workforce placement policy. This research suggests that the Manpower and Transmigration Office should improve synergies with the private sector, expand training programs based on industry needs, and strengthen monitoring and evaluation of the implementation of local worker placement policies in order to improve the competitiveness and welfare of local communities.
Implementasi Penggunaan E-Office di Bappedalitbang Provinsi Riau: Analisis Model Charles O Jones Tsakila Harefa, Qaulan; Museliza, Virna; Nurani, Ratna
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Vol 7 No 2 (2025): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP)
Publisher : Laboratorium Jurusan Ilmu Administrasi Negara Fakultas Ilmu Sosial Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmiap.v7i2.1222

Abstract

This study aims to analyze the implementation of e-Office usage at the Regional Development Planning, Research, and Development Agency (Bappedalitbang) of Riau Province and to identify its supporting and inhibiting factors using Charles O. Jones' implementation theory, which includes organization, interpretation, and application. The research uses a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results show that although the implementation of e-Office has been in place for some time at Bappedalitbang Riau Province, it has not been carried out consistently. This inconsistency is mainly due to uneven training provided by the agency, resulting in a lack of employee knowledge about the use of the e-Office system, as well as the absence of evaluation efforts by Bappedalitbang regarding the system. However, there are supporting factors, such as the availability of hardware and upgraded internet networks, which were intentionally improved to optimize the use of the e-Office system at Bappedalitbang. The specific contribution to policy implementation theory lies in emphasizing the importance of key factors in the implementation process and how these factors play a role in the context of digital policy implementation in government institutions. Practically, the findings of this study can serve as a reference for Bappedalitbang in implementing the e-Office system, particularly in addressing the current inhibiting factors. Theoretically, these findings reinforce Charles O. Jones’ policy model by highlighting the complex interactions between organization, interpretation, and application within the context of digital policy.
IMPLEMENTASI FATWA MUI NOMOR 02 TAHUN 2021 DI TINGKAT REGIONAL: STUDI KASUS PROVINSI RIAU Museliza, virna; Nurani, Ratna; Bin Moi, Mohammed Rizki
Jurnal EL-RIYASAH Vol 16, No 1 (2025): Juni 2025
Publisher : Sultan Syarif Kasim State Islamic University, Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jel.v16i1.37517

Abstract

Penelitian ini merupakan studi kualitatif yang bertujuan untuk mengetahui implementasi Fatwa Majelis Ulama Indonesia (MUI) Nomor 02 Tahun 2021 di Provinsi Riau. Responden dalam penelitian ini adalah masyarakat yang telah menerima vaksin Sinovac di Kota Pekanbaru, Kota Dumai, dan Kabupaten Kampar. Teknik pengumpulan data dilakukan melalui wawancara tatap muka dan observasi langsung di lapangan. Analisis data menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa implementasi fatwa tersebut dipengaruhi oleh beberapa faktor. Pertama, faktor komunikasi, yaitu upaya MUI dalam mensosialisasikan bahwa vaksin Sinovac suci, halal, dan aman digunakan. Kedua, faktor sumber daya, di mana pemerintah berkewajiban menjamin ketersediaan vaksin halal bagi masyarakat dengan bekerja sama bersama produsen vaksin, yaitu PT Bio Farma. Ketiga, faktor disposisi, yang merujuk pada ajaran Islam yang mendorong umatnya untuk menjaga kesehatan, termasuk melalui vaksinasi sebagai upaya preventif dan kuratif. Keempat, faktor struktur organisasi, yakni struktur internal dan eksternal MUI yang terdiri atas Badan Pengawas, Badan Pengurus, dan Badan Pelaksana Harian (BPH) sebagai elemen penting dalam mendukung implementasi fatwa tersebut.
PENINGKATAN LITERASI UMROH MANDIRI BAGI IBU-IBU DI SIDOMULYO BARAT, PEKANBARU Identiti; Landri, Pelican; Nurani, Ratna
Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat Vol. 3 No. 2 (2025): Agustus 2025 Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Publisher : Yayasan Wayan Marwan Pulungan

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

Abstract

Kurangnya pemahaman di kalangan ibu rumah tangga di Pekanbaru mengenai prosedur Umrah mandiri telah memunculkan kebutuhan untuk meningkatkan literasi dalam bidang ini. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman tentang prosedur Umrah mandiri, sehingga peserta dapat melaksanakan Umrah tanpa bergantung pada agen perjalanan. Metode yang digunakan dalam kegiatan ini meliputi ceramah, diskusi interaktif, dan simulasi praktis ritual Umrah. Teknik-teknik ini dimaksudkan untuk memberikan wawasan yang komprehensif mengenai aspek-aspek penting, seperti pengajuan visa, pengaturan penerbangan, pemesanan akomodasi, dan pelaksanaan ritual Umrah sesuai ajaran Islam. Hasilnya menunjukkan peningkatan yang signifikan dalam pengetahuan peserta, yang dibuktikan dengan evaluasi sebelum dan sesudah kegiatan. Peserta menunjukkan peningkatan kepercayaan diri dalam memahami proses Umrah mandiri, dan banyak yang menyatakan kesiapan untuk menerapkan apa yang telah dipelajari. Kegiatan ini tidak hanya berkontribusi dalam meningkatkan literasi keagamaan tetapi juga mendorong pendekatan yang lebih mandiri dan percaya diri dalam melaksanakan Umrah di kalangan ibu rumah tangga di Pekanbaru. Hasil ini menunjukkan bahwa program serupa dapat bermanfaat bagi komunitas lain yang menghadapi tantangan serupa.
Co-Authors Arie Yusnelly Bin Moi, Mohammed Rizki Damayanti, Umi Rachmah Deswimar, Devi Fachry Abda El Rahman Hesty Wulandari Hikmah, Nadatul Identiti Landri, Pelican Landri, Pelicen Museliza, Virna Nirmala, Ade Ria Sitti Rahmah Suryadi, Nanda Tsakila Harefa, Qaulan Ustha, Endrianto Zacky Maulana, M