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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi SENTRI: Jurnal Riset Ilmiah Proceeding Applied Business and Engineering Conference TANJAK : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Nurhazana, Nurhazana
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EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PADA KINERJA KEUANGAN DI PERGURUAN TINGGI NEGERI Wahidah, Wahidah; Nurhazana, Nurhazana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.263

Abstract

This study aims to evaluate the implementation of the Implementation of the Internal Control System on Financial Performance at the Bengkalis State Polytechnic based on Government Regulation Number 60 of 2008 concerning the Government Internal Control System (SPIP) by looking at the SPIP elements, namely control environment, risk assessment, control activities, information and communication and monitoring of internal control. This research is descriptive qualitative. The sampling technique used purposive sampling. Data collection techniques carried out consisted of interviews, observation and documentation. The results of this study indicate that the implementation of the implementation of the internal control system on financial performance at Bengkalis State Polytechnic is in accordance with Government Regulation Number 60 of 2008. This can be proven by reliability in financial reporting and compliance with laws and regulations, so that effectiveness and efficiency are achieved in in the implementation of activities in achieving maximum output
The Urgency of Financial Literacy, Financial Attitude, and Lifestyle on Personal Financial Management of Kartu Indonesia Pintar Scholarship Recipients in the Era of Increasing Digital Fraud Rosmida, Rosmida; Nurhazana, Nurhazana
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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

Abstract

Kartu Indonesia Pintar Kuliah (Indonesia Smart Card for College), is one of the government programs in theeducation sector. The purpose of KIP is to provide wider educational opportunities for prospective students fromunderprivileged families who have academic achievements across Indonesia. To achieve the nation's goals andaspirations, it is expected that KIP recipients can complete their studies on time and acquire competencies to improvetheir family's economic condition in the future. Therefore, KIP recipients must wisely manage their personal finances,especially in this era where digital crimes are rampant. Students should understand financial literacy, possess goodfinancial attitudes, and maintain a simple lifestyle. The purpose of this research is to determine the effect of financialliteracy, financial attitudes, and lifestyle on the personal financial management of KIP recipients. The respondents in thisstudy are 100 KIP students from the Public Financial Accounting study program in semesters 3, 5, and 7. The data wereanalyzed using multiple linear regression with the statistical SPSS 25. The results of the t-test and F-test show thatfinancial literacy and financial attitudes have a significant influence on the personal financial management of KIPrecipients, while lifestyle has no significant influence on personal financial management. Simultaneously, financialliteracy, financial attitudes, and lifestyle have a significant effect on the personal financial management of KIP recipients.The coefficient of determination test shows that financial literacy, financial attitudes, and lifestyle variables explain43.7% of the personal financial management variable, while the remaining 56.3% is explained by other variables.
Pendampingan Penyusunan Laporan Keuangan Masjid Menggunakan Media Papan Informasi Elektronik Nurhazana, Nurhazana; Rosmida, Rosmida; Sartika, Novira; -, nurhazana
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2025): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/rme4b292

Abstract

Masjid sebagai salah satu jenis organisasi nirlaba yang mengelola dana dari masyarakat yang dituntut untuk melakukan pengelolaan dana yang tekumpul secara sistematis, transparan, dan akuntabel. Pengelolaan dana masjid tercermin pada keberadaan laporan keuangan masjid yang transparan dan akuntabel. Namun, dalam pengelolaan keuangan masjid masih bersifat sederhana, mayoritas masjid hanya menyampaikan laporan pengelolaan keuangannya melalui papan pengumuman di mesjid yang terdiri dari daftar uang masuk dan uang keluar. Jamaah berharap pelaporan keuangan yang disusun oleh pangurus masjid lebih rapi sesuai peruntukkannya. Pengabdian pada masyarakat ini dilakukan untuk membantu masjid dalam menyusun dan menyajikan laporan keuangan secara efisien dan transparan. Dengan memanfaatkan papan informasi elektronik, masjid dapat menampilkan informasi keuangan, jadwal donasi, dan pengumuman dengan lebih mudah dan cepat. Pendampingan dilakukan melalui pelatihan pada pengurus masjid khususnya bendahara masjid dalam penggunaan teknologi ini. Diharapkan hasilnya akan meningkatkan akuntabilitas dan memudahkan jamaah dalam memahami kondisi keuangan masjid.
Pengelolaan Persediaan Barang Habis Pakai (BHP) di Perguruan Tinggi: Studi Kasus di Politeknik Negeri Bengkalis Ningsih, Sri Septia; Nurhazana, Nurhazana
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.196

Abstract

State Polytechnic of Bengkalis is a Vocational Higher Education Institution. Inventory refers to assets in the form of goods or supplies intended to support operational activities. This research aims to examine the management of consumable inventory within the Higher Education environment, focusing on State Polytechnic of Bengkalis as a case study. Consumable inventory plays a crucial role in supporting the operations of the Higher Education institution, encompassing all types of materials, equipment, and resources used in daily activities. This study employs a qualitative descriptive research method, involving in-depth interviews with three informants at the State Polytechnic of Bengkalis. The research findings reveal several important aspects. First, the types of consumable inventory used by the State Polytechnic of Bengkalis include consumables, maintenance materials, spare parts, raw materials, and other supplies. Second, the implementation of RI Government Regulation No. 27 of 2014 in the management of consumable inventory at the State Polytechnic of Bengkalis has not been fully realized. The management of consumable inventory at the State Polytechnic of Bengkalis includes needs planning and budgeting, procurement, usage, security and maintenance, administration, evaluation, coaching, supervision, and control. However, there are still shortcomings, such as delays in submitting inventory needs documents by each department, which results in suboptimal planning. Additionally, the absence of standardized Standard Operating Procedures (SOP) causes inconsistencies in the management of consumable inventory at the State Polytechnic of Bengkalis. Despite the lack of standardized SOP, the State Polytechnic of Bengkalis continues to ensure that the procedures used in managing consumable inventory comply with recommended standards.
Optimalisasi Pajak dan Retribusi Parkir di Kabupaten Bengkalis Hakim, Lukman; Nurhazana, Nurhazana
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5177

Abstract

This study examines the optimization of parking tax and parking retribution as strategic components of local revenue enhancement in Bengkalis Regency. The topic is important because parking-based revenue, although possessing substantial potential as a sustainable financial source for regional development, has shown fluctuating performance from 2020–2024 due to gaps in regulation, operational inconsistencies, weak enforcement, and inaccuracies in revenue reporting. This research employs a qualitative descriptive approach with primary data obtained through interviews with officials from Bapenda and Dishub, as well as parking officers and parking users in several designated parking areas. In addition, secondary data such as target–realization reports, standard operating procedures (SOP), and relevant regional regulations were used to support the findings. Data were analyzed using the Miles & Huberman interactive model, including data reduction, data presentation, and conclusion verification. The results indicate that parking tax and retribution management in Bengkalis has not been fully optimal. Several critical issues were identified, such as irregularities in tariff application, discrepancies in ticket distribution, lack of standardized operational guidelines, and limited monitoring capacity, which contribute to the risk of revenue leakage. Although some years show revenue achievement above the established target, the overall performance remains inconsistent and heavily dependent on manual systems. The study concludes that optimization requires strengthening regulatory enforcement, digitalizing payment and monitoring systems, improving human resource capacity, and enhancing coordination between agencies. These findings underscore the importance of transparent, accountable, and technology-based governance to increase efficiency, effectiveness, and overall accountability in local revenue management through parking tax and retribution.
Analisis Tingkat Literasi Akuntansi Studi Kasus pada Mahasiswa Akuntansi di Bengkalis Damanik, Novia Delisa; Nurhazana, Nurhazana
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5212

Abstract

Accounting students continue to experience difficulties in accurately recording financial transactions, particularly in preparing journal entries, posting to the general ledger, and compiling financial statements. These challenges contribute to low levels of accounting literacy, which reflects students’ ability to understand, analyze, and apply fundamental accounting concepts in real practice. In response to this issue, the present study aims to analyze the simultaneous influence of three key factors: transaction recording practices, understanding of recording objectives, and recording routines on the accounting literacy of Accounting students in Bengkalis. This study adopts a quantitative research method with an associative approach to examine the relationships among variables. The sample consisted of 201 Accounting students selected through purposive sampling based on specific criteria relevant to the research objectives. Data were gathered using a structured questionnaire employing a Likert scale to measure students’ perceptions and behaviors related to accounting practices. The collected data were then processed and analyzed using multiple linear regression with SPSS version 25 to determine both partial and simultaneous effects of the independent variables on accounting literacy. The results reveal that transaction recording practices, understanding of the objectives of financial recording, and consistent recording routines each have a positive and significant effect on students’ accounting literacy. These findings indicate that when students implement recording procedures correctly, possess a clear understanding of the purpose behind financial documentation, and engage in regular practice, their accounting literacy improves substantially. In other words, strengthening practical skills and conceptual understanding contributes meaningfully to enhancing students’ overall accounting competence.
Co-Authors -, nurhazana Damanik, Novia Delisa Lukman Hakim Ningsih, Sri Septia Rosmida, Rosmida Sartika, Novira Wahidah Wahidah