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All Journal Measurement : Jurnal Akuntansi Ganaya: Jurnal Ilmu Sosial dan Humaniora Indonesian Journal of Economics, Social, and Humanities BENING JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ekonomika Dan Bisnis IJBEM : Indonesian Journal of Business Economics and Management AMMA : Jurnal Pengabdian Masyarakat Pasundan Community Service Development
Adriyani, Annesa
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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Pengaruh Profitability dan Likuiditas terhadap Kebijakan Dividen Kas Dengan Firm Size Sebagai Variabel Moderasi (Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Rustam, Rustam; Adriyani, Annesa
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 15, No 1 (2021): VOL 15, NO 1 (2021): MEASUREMENT : JURNAL AKUNTANSI JUNI 2021
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v15i1.3099

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profitability dan likuiditas terhadap kebijakan dividen kas dengan firm size sebagai variabel moderasi pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018  yang berjumlah 173 perusahaan dengan metode purposive sampling yaitu penentuan sampel dengan pertimbangan atau kriteria tertentu. Adapun sampel yang digunakan berjumlah 11 perusahaan dengan 5 periode (2014-2018). Penelitian ini menggunakan data sekunder yaitu studi dokumentasi berupa laporan-laporan emiten yang dipublikasikan di Bursa Efek Indonesia (BEI). Analisis data dilakukan dengan pengujian Regresi Linier Berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitability yang diukur menggunakan Return On Equity (ROE) berpengaruh terhadap kebijakan dividen kas, likuiditas yang diukur menggunakan Current Ratio (CR) tidak berpengaruh terhadap kebijakan dividen kas dan firm size tidak berpengaruh terhadap hubungan profitability dan likuiditas dengan kebijakan dividen kas, sehingga firm size terbukti tidak mampu memoderasi pengaruh hubungan profitability dan likuiditas terhadap kebijakan deviden kas. Kata Kunci:  Profitability, Likuiditas, Firm Size, Kebijakan Dividen Kas
Nilai Perusahaan Dipengaruhi Oleh Tax Avoidance Dan Profitabilitas Annesa Adriyani; Hijratul Aswad
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1758

Abstract

This research aims to examine the effect of tax avoidance and profitability on company value (in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period). The research method used is a quantitative research method. The sample in this research was 21 property and real estate sub-sector companies that went public. The data collection method used in this research is the documentation method from secondary data. The data analysis method used in this research is multiple linear regression analysis with the help of the SPSS (Statistical Product and Service Solution) program. Based on the research results, it shows that tax avoidance and profitability influence company value
ANALISIS SIKAP NASIONALISME BERDASARKAN MOTIVASI PENDIDIK DI WILAYAH PERBATASAN PADA GURU SMA DI KECAMATAN RUPAT UTARA DAN RANGSANG PESISIR Adriyani, Annesa; Sosiady, Mulia; Ermansyah, Ermansyah; Djamil, Nasrullah
BENING Vol 10, No 2 (2023): NOVEMBER 2023
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v10i2.5678

Abstract

Rupat Utara dan Rangsang Pesisir merupakan wilayah yang berada di zona perbatasan wilayah Indonesia dan Malaysia. Potensi besar masuknya pengaruh di wilayah perbatasan yang mempengaruhi tingkat nasionalisme masyarakat di wilayah Rupat Utara dan Rangsang Pesisir. Adapun sampel dalam penelitian ini 35 Guru SMA Negeri di Rangsang Pesisir dan Rupat Utara dengan nilai koefisien regresi variabel motivasi pendidik (X) sebesar 0,899 dan nilai t hitung sebesar 4,826. Nilai koefisien motivasi pendidik positif, ini menunjukkan bahwa motivasi pendidik mempunyai hubungan yang searah dengan peningkatan sikap nasionalis guru, Hal ini menujukkan bahwa semakin meningkat motivasi pendidik guru semakin meningkat pula peningkatan sikap nasionalis guru di SMA Negeri di Rupat Utara dan Rangsang Pesisir. Pengaruh motivasi pendidik terhadap peningkatan sikap nasionalis guru di SMA Negeri di Kecamatan Rupat Utara dan Kecamatan Rangsang Pesisir mampu memberikan sumbangan pengaruh sebesar 41,4% atau motivasi pendidik mampu menjelaskan sebesar 41,4%. Sedangkan sisanya sebesar 58,6% dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.
The Influence of Government Policy in Period Covid-19 Pandemic Against Stock Value Automotive Companies on the Indonesia Stock Exchange Martias, Dony; Syafei, Jasmina; Adriyani, Annesa; Aswad, Hijratul
Indonesian Journal of Economics, Social, and Humanities Vol 5 No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.5.2.85-103

Abstract

The purpose of this research find out the difference in stock returns from before and after the announcement of the first national case of covid-19 and the announcement of the PPKM Emergency Covid-19 and to find out the difference in stock transaction volume from before and after the announcement of the first national case of covid-19 and the announcement of the PPKM Emergency Covid-19.The population in this study were 15 automotive and component sub-sector companies on the Indonesia Stock Exchange (IDX), using a purposive sampling technique so thatobtained a sample of 8 companies. The observation period used in this study is a period of 31 days around the event date, namely 15 days before the event, 1 day during the event, and 15 days after the event. Data analysis using test parametric paired sample t-test, but if the data is not normally distributed, a non-parametric statistical test is used, namely the Wilcoxon signed rank test. The results of this study indicate that there are differences in stock returns from before and after the national announcement of the first case of Covid-19, there are no differences in stock returns from before and after the announcement of the Covid-19 Emergency PPKM, there are differences in the volume of stock transactions from before and after the national announcement of the first case Covid-19, there are differences in the volume of stock transactions before and after the announcement of the Covid-19 Emergency PPKM.
Family Financial Planning Training for a Group of Pkk Women in Labuh Baru Barat District Prihastuti, Asepma Hygi; Wahyuni, Sri; Adriyani, Annesa; Ramadhani, Suci; Zainal, Rahmi
Pasundan Community Service Development Vol. 1 No. 2 (2023): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v1i2.88

Abstract

This community service activity is carried out because mothers as managers of family finances are expected to be careful in planning their family finances, so that they can avoid wasting money, prioritize fulfilling needs rather than desires, and not live by always relying on debt, because expenses are greater than income. , and can set aside money for savings/investment. This training was carried out for 24 PKK mothers in Labuh Baru Barat Subdistrict, before being given material and training regarding family financial planning, a Pre Test was carried out with the results.14 people have not managed their finances well, 6 people have only recorded family expenses, and 4 people have recorded household financial income and expenses. This shows that the family's financial planning is still not good, so sometimes for sudden financial needs they often take out loans by digging holes to cover holes. After that, materials and training were provided, then as an evaluation a Post Test was carried out, the results of which stated that 20 people could understand the difference between needs and wants, 18 people could calculate the entire family income, 21 people could make a list of priority expenses, 15 people could maintain the debt ratio , and 12 people can allocate Savings, Insurance and Investment. It is hoped that by carrying out this family financial planning training, PKK mothers will be able to plan their finances well, be able to make a budget for household income and expenditure, and be able to save/invest for other needs in the future, so that a prosperous family can be achieved.
Training on Calculation of Cost of Cost of Homemade Yoghurt Production for Mothers Citizens of Labuh Baru Barat Village Wahyuni, Sri; Ramadhani, Suci; Adriyani, Annesa; Prihastuti, Asepma Hygi; Zainal, Rahmi
Pasundan Community Service Development Vol. 2 No. 1 (2024): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v2i1.118

Abstract

Community service activities carried out by a team of accounting lecturers with partners from one of the culinary MSMEs that make and sell yoghurt drinks in the Labuh Baru Barat sub-district, Pekanbaru City. The number of MSME participants is 15 members. This MSME is a family business whose production process is carried out by women residents of West Labuh Baru Village, Pekanbaru City. This yogurt making business has been going on since 2020, and has been marketed to several local residents through consignment sales to several shops and supermarkets in Pekanbaru City. The problem faced by partners is weakness in determining product selling prices. The results of the Pre Test and Post Test are: 1) Respondents' responses regarding the understanding of raw material costs, 3 participants answered correctly in the Pre Test and 12 participants answered incorrectly, 15 people answered correctly in the Post Test; 2) Respondents' responses regarding the labor cost component, Pre Test answers, none of the participants answered the question correctly, Post Test answers all answered correctly; 3) Respondents' responses regarding the meaning of factory overhead costs, only 1 participant answered the Pre Test correctly, all the Pre Test answers answered correctly; 4) Respondents' responses regarding the method for calculating the cost of goods sold, there were no correct answers, all Post Test answers were correct.
Training On Budget Preparation And Selling Price Determination For Micro Beverage Yoghurt Business Prihastuti, Asepma Hygi; Wahyuni, Sri; Adriyani, Annesa; Ramadhani, Suci; Zainal, Rahmi
Pasundan Community Service Development Vol. 2 No. 2 (2024): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v2i2.160

Abstract

This training on preparing budgets and determining selling prices for yoghurt drink micro businesses was motivated by the fact that many yoghurt micro businesses still experience difficulties in preparing budgets and determining product selling prices. Several factors that cause this, include a lack of knowledge about cost analysis, understanding of the market, and appropriate pricing strategies. Without these skills, business owners could face the risk of loss, and could even fail in running their business, even though demand for ready-to-eat food and beverage products such as yoghurt continues to increase. This market offers great opportunities for micro businesses who want to offer innovative products that meet consumer demand as well as the large amount of government support for micro businesses in various government programs. And many consumers prefer local products that are more homemade and natural, and believe that these products have better quality. This training has provided an in-depth and practical understanding of the importance of financial management in running a business. The following are important points that are the conclusions of this training, namely: 1) The importance of preparing a budget; 2) Calculation of production costs; 3) Selling price determination strategy; 4) Market analysis; 5) Financial management; and 6) Improving practical skills for mothers of West Labuh Baru Village in Pekanbaru.
Asistensi Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Di Tax Center STIE Persada Bunda Tahun 2024 Jusmarni; Sofyan, Deviana; Hygi Prihastuti, Asepma; Adriyani, Annesa; Agusra, Dodi; Zain, Irsyadi; Akbar, Y Rahmat; Marlina, Tat; Chaarnaillan, A'ang
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 11 : Desember (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

Taxes are mandatory levies which are one of the sources of state income which will be used for the development of the country and society based on applicable laws. A tax volunteer is someone who voluntarily contributes their time, energy, thoughts and expertise to play an active role in tax education activities. Tax volunteer assistance is one of the programs initiated by the Directorate General of Taxes (DJP) of the Ministry of Finance of the Republic of Indonesia in order to increase taxpayer compliance in carrying out their tax obligations. A tax center is an institution at a university that functions as a center for study, education, training and socialization of taxation to the campus environment, taxpayers and the community independently. This activity is a form of joint agreement program between the Directorate General of Taxes, Riau Regional Office and  the Persada Bunda College of Economics.
An Analysis of the Consumer Behavior of Rumah Sehat Thibbun Nabawi: A Study in Pekanbaru City and Batam City Martias, Dony; Muklis, Muklis; Adriyani, Annesa; Muslim, Muslim
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 2 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i2.3653

Abstract

This study aims to determine and analyze the influence of culture, reference group, and belief on consumer purchasing decisions in the treatment of Rumah Sehat Thibbun Nabawi. This is a survey research. The population in this study was Rumah Sehat consumers in Pekanbaru city and Batam city using an accidental sampling technique. The number of samples was 96 respondents. This means that from each consumer, 96 samples were taken from Pekanbaru city and 96 from Batam city. The data were collected by using a questionnaire. The results of this study indicated that the alternative therapies (Rumah Sehat) in Pekanbaru city with culture and beliefs influence the purchasing decisions of Rumah Sehat consumers while the reference group does not influence the purchasing decisions of Rumah Sehat consumers. The culture, reference group, and belief influence the purchasing decisions of Rumah Sehat consumers in Batam city. Overall, there is a significant comparison between Rumah Sehat in Pekanbaru City and the consumers of Rumah Sehat in Batam city toward the consumer purchasing decisions in doing therapies in Thibbun Nabawi.
STUDI KORELASI STRES KERJA DENGAN DISIPLIN ANGGOTA POLRI WILAYAH PERBATASAN Sosiady, Mulia; Ermansyah, Ermansyah; Adriyani, Annesa
BENING Vol 11, No 2 (2024): NOVEMBER 2024
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v11i2.7052

Abstract

Wilayah 3 T (Tertinggal, Terluar dan Terdepan) adalah wilayah yang perlu pengamanan oleh Kepolian republik Indonesia karena berada pada batas pertahann negara dengan wilayah Luar Negeri yang memungkinkan banyaknya penyelundupan barang dari Luar Negeri , Populasi yang digunakan adalah anggota Polisi yang bertugas di wilayah perbatasan dengan sampel sebanyak 78 orang yang di ambil dari seluruh populasi yang ada. Metode yang digunakan adalah dengan pendekatan wawancara dan angket/ kuesioner yang disebar kepada Anggota Polisi di Wilayah Perbatasan. Analisis data dalam penelitian ini adalag teknik analisis korelasi, Korelasi Product Moment yang dikemukakan oleh Pearson. Teknik ini termasuk teknik statistik parametrik yang menggunakan data interval dan ratio dengan persyaratan tertentu. kesimpulan dalam penelitian ini , Terdapat pengaruh stres kerja dengan disiplin kerja anggota Polisi Wilayah Perbatasan yang terbukti memiliki korelasi positif yang signifikan. Tingkat pengaruh antara kedua variabel berada pada kategori cukup tinggi, Stres kerja termasuk pada kategori tinggi sehingga dengan demikian dengan semakin tingginya stres yang dialami anggota polisi maka semakin rendah disiplin kerja anggota Polisi. Hal ini juga sebagai dampak dari pengaruh stres dengan disiplin kerja anggota Kepolisian di wilayah perbatasan, kontribusi tingkat stres dengan disiplin kerja anggota Polri di Wilayaah Perbatasan adalah sebesar 37,4% selebihnya ditentukan oleh variabel lain.
Co-Authors Agusra, Dodi Akbar, Y Rahmat Aswad, Hijratul A’ang Chaarnaillan Ermansyah, Ermansyah Hijratul Aswad Jusmarni Jusmarni, Jusmarni Marlina, Tat Martias, Dony Muklis Muklis Mulia Sosiady Muslim Muslim Nasrullah Djamil Prihastuti, Asepma Hygi Rustam Rustam Sofyan, Deviana Sri Wahyuni Suci Ramadhani, Suci Syafei, Jasmina Ubadillah, Anji Zain, Irsyadi Zainal, Rahmi