Garuda - Garba Rujukan Digital

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

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

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

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.

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

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

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

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.

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

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.

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

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.

Pengaruh Financial Knowledge, Financial Technology dan Social Environment Terhadap Perilaku Keuangan Generasi Z di Kota Pekanbaru Hikmah, Nadatul; Nurani, Ratna
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Vol 7 No 3 (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.v7i3.1295

Financial behavior is a crucial aspect, especially for young generations facing economic challenges and technological advancements. This study aims to analyze the influence of financial knowledge, financial technology, and social environment on the financial behavior of Generation Z in Pekanbaru City. Using a quantitative approach and 150 respondents selected through the G*Power application, data were collected via an online Likert-scale questionnaire and analyzed using SmartPLS 4.0. The results show that all three independent variables have a positive and significant effect on financial behavior, with an R² value of 0.693. This means that 69.3% of the variation in financial behavior can be explained by this model. These findings highlight the importance of improving financial literacy, utilizing financial technology, and fostering a supportive social environment in shaping healthy financial behavior. The implication is the need for educational interventions and policies that promote inclusive access to financial information for young people.

Tata Kelola Keuangan Berbasis Aplikasi “SI APIK” Bagi Pengelola UMKM Sub Sektor Manakan dan Minuman di Kota Pekanbaru Nurani, Ratna; Nirmala, Ade Ria; Damayanti, Umi Rachmah; Ustha, Endrianto
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3607

Tujuan dari kegiatan ini adalah untuk membantu para pengelola UMKM, khususnya di sektor makanan dan minuman di Kota Pekanbaru dalam membuat laporan keuangan dengan memanfaatkan aplikasi digital SI APIK, sehingga pembuatan laporan keuangan bisa di buat dengan mudah. Metode pelaksanaan kegiatan dilakukan secara komprehensif yang terkait standar UMKM yang berlaku dan memberikan pelatihan dalam pembuatan laporan keuangan dengan memanfaatkan aplikasi SI APIK. Metode yang digunakan dalam PKM ini adalah penyuluhan dan tutorial aplikasi SI APIK, diskusi serta assessment dengan pada pengelola UMKM. Diharapkan PKM ini bermanfaat untuk berbagai pihak diantaranya pengelola UMKM itu sendiri, Bank Indonesia, Pemerintah dan bagi akademisi.

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