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All Journal Jurnal Manajemen Teknologi JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian UntukMu NegeRI JURNAL PENDIDIKAN TAMBUSAI Bilancia : Jurnal Ilmiah Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Pengabdian Masyarakat ISEI Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Azhari, Intan Putri
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh SPM Terhadap Kinerja Manajerial; Peran Mediasi Motivasi Intrinsik dan Effort Azhari, Intan Putri; Bustamin, Bustamin
Jurnal Pendidikan Tambusai Vol. 5 No. 2 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh Sistem Pengendalian Manajemen (SPM) yang terdiri dari sistem beliefs, sistem boundary, sistem pengendalian diagnostik dan sistem pengendalian interaktif terhadap kinerja manajerial. Selanjutnya, penelitian ini juga ingin menguji apakah motivasi intrinsik dan effort dapat menjadi variabel mediasi pada hubungan SPM terhadap kinerja manajerial. Populasi dalam penelitian ini adalah seluruh manajer di 48 perusahaan Hutan Tanaman Industri yang tergabung ke dalam tiga grup Fiber di Riau. Hipotesis dalam penelitian ini diuji dengan menggunakan Partial Least Square, dengan SmartPLS 3.2.3. Hasil penelitian ini membuktikan bahwa SPM (sistem beliefs, sistem boundary, sistem pengendalian diagnostik dan sistem pengendalian interaktif) memengaruhi kinerja manajerial dan motivasi intrinsik. Analisis lebih lanjut menemukan bahwa motivasi intrinsik memengaruhi effort manajer dan kemudian effort memengaruhi kinerja manajerial. Hasil dari PLS menunjukkan bahwa motivasi intrinsik dan effort bertindak sebagai variabel mediasi dalam hubungan antara SPM dan kinerja manajerial.
Peningkatan Kompetensi Pengurus Koperasi Se-Provinsi Riau Melalui Pelatihan Akuntansi Evi Marlina; Azhari, Intan Putri; Asnawi, Mizan; Putri, Adriyanti Agustina; Azmi, Zul; Rodiah, Siti; Suci, Rama Gita; Septian, Raja
Jurnal Pengabdian Masyarakat Isei Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v1i1.154

Abstract

Cooperatives are business entities whose members are individuals whose aim is to prosper its members based on kinship. Every year, cooperative management and supervisors prepare an accountability report that will be submitted at the annual member meeting (RAT). In compiling the accountability report, the accounting competencies of cooperative management are required to refer to the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK-EMKM) and Permenkop no 12 of 2015 concerning cooperative financial reports. This service is carried out to improve the competence of cooperative management in Riau province in compiling financial reports. This activity was carried out at the Riau Province Cooperative and UKM Training UPT. The approach taken is workshops and training, namely by providing explanations of material in tutorials and discussions and providing examples of making good and correct cooperative financial reports in accordance with cooperative accounting standards
AKUNTABILITAS TRANSPARANSI DAN PENGAWASAN TERHADAP PENGELOLAAN ALOKASI DANA DESA Azima, Fauzana; Putri, Annie Mustika; Azhari, Intan Putri
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5380

Abstract

This study aims to determine the effect of accountability, transparency and supervision on the management of village fund allocations in the Kamang Baru sub-district and to determine the accountability, transparency and supervision of the management of village fund allocations in Nagari Sungai Botuang. The population in this study is the nagari government apparatus in the Kamang Baru sub-district. Consisting of 50 samples from each nagari apparatus totaling 10 respondents. The sampling method in this study was purposive sampling for quantitative and interviews using triangulation techniques. This study uses a mixed method (mix method) a combination of 2 approaches at once (quantitative & qualitative) using an explanatory sequential design. The analytical method used is multiple linear regression analysis using SPSS version 22 (quantitative) and data validity assurance techniques (qualitative). Based on the results of the study, it was concluded that the accountability variable had no effect on the management of village fund allocations and transparency and supervision had an effect on the allocation of village funds.
Entrepreneurial Orientation and SMEs Business Peformance: The Role of Technology and Competitive Intensity as Mediating Nofirda, Fitri Ayu; Azhari, Intan Putri
Jurnal Manajemen Teknologi Vol. 24 No. 1 (2025)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2025.24.1.1

Abstract

Abstract. The purpose of this study is to analyze the influence of entrepreneurial orientation including innovation, proactiveness and courage in taking risks in Pekanbaru City, Riau Province Indonesia. SMEs contributes largely to Indonesia's economy. However, these enterprises often struggle with limited resources leading to weaker performance. The research problem centers on identifying factors that can enhance the BP, mainly through Technology and CI. This study uses quantitative and descriptive research methods using SEM - AMOS 26. Data is collected using online survey. The research sample is a portion of the leaders or owners of SMEs in the songket business commodity using a non-probability delivery method, namely a purposive sampling. Sample of the study was 240 respondents. Conceptually, this study found interesting relationship between innovation, proactive, risk taking, technology, competitive intensity and business perfomance then called as entrepreneurial orientation. The empirical results reveal that technology and competitive intensity significantly mediate the relationship between EO and SME performance. Therefore, with new findings, the study extends the literature on serial mediation in the EO-performance of SMEs. This study has important implications for SMEs that are seeking to gain a competitive advantage.  The findings offer an additional insight to managers on entrepreneurial orientation strategy to increase business performance. Keywords: Business Performance, Entrepreneurial Orientation, Innovation, SMEs  
EVALUATION AND EXPLORATION OF MANAGEMENT CONTROL SYSTEMS IN VILLAGE OWNED ENTERPRISES Azhari, Intan Putri; Bustamin, Bustamin
Jurnal Aplikasi Manajemen Vol. 20 No. 1 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.01.08

Abstract

Village-Owned Enterprises (BUMDes) Panggung Lestari is one of the reference BUMDes in Indonesia as it has run multiple business units and has successfully contributed significant Village Original Income (PADes) to the village. The research goal is to evaluate and provide solutions for implementing MCS in Panggung Lestari. Qualitative descriptive research method and case study approach by collecting data through observation, in-depth interviews, and documentation review. Then perform data triangulation so that the data can be interpreted and closed. The results showed that Panggung Lestari was regulated by Village Regulation No. 9 of 2016 and AD/ART. However, BUMDes Panggung Lestari did not have detailed operations guidelines, such as standard operating procedures and job descriptions. Panggung Lestari also did not yet have strategic planning and budgeting.  Corporate level performance measurement is regulated from the top down but has not been well documented. While measuring performance at the business unit level, only the KUPAS Business Unit has performance measurement parameters for employees, while other business units do not yet have performance measurement parameters. Performance incentives are given in financial form but for employees who did not have a good system. The bottom line is that the BUMDes don't have a good MCS yet, so management needs improvement.
Pendampingan Pengelolaan Keuangan Berbasis Teknologi Pada Badan Usaha Milik Desa (BUMDES) Citra Permai Rodiah, Siti; Azhari, Intan Putri; Suci, Rama Gita; Marlina, Evi; Azmi, Zul; Putri, Adriyanti Agustina; Armel, R. Septian
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 1 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i1.4947

Abstract

BUMDesa is a business run by the Village based on the Village Deliberation and has the aim of improving the village economy. BUMDesa management cannot be separated from the preparation of financial reports. BUMDesa Citra Permai has experienced a change in membership and the addition of products and services in its economic activities so it requires assistance in BUMDesa management, especially in the preparation of financial reports. The UMRI Accounting Study Program Community Service Team provides training and assistance in preparing financial reports using the Excel For Accounting (EFA) application. Training on preparing financial reports using EFA was attended by all Citra Permai BUMDesa managers. This activity was carried out for 3 days using four methods including surveys, input/account addition, implementation and evaluation. During the implementation of the community service activities, BUMDesa managers seemed enthusiastic by providing various questions regarding transactions that might occur and how BUMDesa recognizes and records these transactions in EFA. After simulating the use of EFA, managers know the benefits and convenience of using EFA.
PELAPORAN KEUANGAN MASJID MENURUT PSAK 45 BERBASIS TEKNOLOGI INFORMASI Suci, Rama Gita; Marlina, Evi; Rodiah, Siti; Armel, R. Septian; Azmi, Zul; Putri, Adriyanti Agustina; Azhari, Intan Putri
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 3 No 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v3i2.6297

Abstract

Pengelolaan dana yang dimiliki masjid perlu dipertanggungjawabkan oleh pengurus sesuai dengan penggunaannya. Pengabdian ini bertujuan melakukan sosialisasi penyusunan laporan keuangan masjid sesuai dengan PSAK 45 berbasis teknologi informasi dalam bentuk microsoft excel sehingga dapat memberikan kemudahan dalam mendapatkan informasi yang berhubungan dengan pengelolaan keuangan masjid. Metode pelaksanaan kegiatan pengabdian ini menggunakan metode sosialisasi, pemaparan secara langsung kepada bendahara masjid, seluruh pengelola masjid, serta pemuka masyarakat Masjid. Hasil dari pengabdian ini memberikan pengetahuan bagi para pengelola masjid agar dapat melakukan pencatatan sesuai dengan PSAK 45 serta mampu memahami penyusunan pelaporan keuangan berbasis Microsoft excel dengan penempatan pembukuan akun-akun yang tepat, pembukuan asset yang masih digunakan dan yang sudah tidak digunakan lagi agar lebih jelas dan tertata dipertanggungjawabkan kepada masyarakat.
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, TEKNOLOGI INFORMASI TERHADAP KEPATUHAN WAJIB PAJAK PENGGUNA E-COMMERCE Yuliani, Indira Dwi; Suriyanti, Linda Hetri; Azhari, Intan Putri
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 3 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i3.2546

Abstract

ABSTRACT The purpose of this study was to determine the effect of taxpayer knowledge, taxpayer awareness, and information technology on taxpayer compliance with e-commerce users. This study uses quantitative research methods, with the data used are primary data and secondary data obtained directly from the respondents. This research was conducted using a survey method that distributes offline questionnaires to MSME taxpayers who have e-commerce in Pekanbaru. Sampling was done by probability sampling technique using the Slovin formula so that the sample obtained was 100 respondents. Hypothesis testing in this study using multiple linear regression analysis. Data testing was carried out with SPSS 21 to obtain the values used to conclude the research results. The results of this study indicate that taxpayer knowledge and information technology affect taxpayer compliance with e-commerce users, while taxpayer awareness has no effect on taxpayer compliance with e-commerce users. Keywords : Taxpayer Knowledge, Taxpayer Awareness, Information Technology, Taxpayer Compliance E-Commerce Users. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, dan teknologi informasi terhadap kepatuhan wajib pajak pengguna e-commerce. Penelitian ini menggunakan metode penelitian kuantitatif, dengan data yang digunakan adalah data primer dan data sekunder yang diperoleh langsung dari responden. Penelitian ini dilakukan dengan menggunakan metode survei yang menyebarkan kuesioner secara offline kepada wajib pajak UMKM yang memiliki e-commerce di Pekanbaru. Pengambilan sampel dilakukan dengan teknik probability sampling dengan menggunakan rumus Slovin sehingga sampel yang diperoleh sebanyak 100 responden. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Pengujian data dilakukan dengan SPSS 21 untuk mendapatkan nilai-nilai yang digunakan untuk menyimpulkan hasil penelitian. Hasil penelitian ini menunjukkan bahwa pengetahuan wajib pajak dan teknologi informasi berpengaruh terhadap kepatuhan wajib pajak pengguna e-commerce, sedangkan kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak pengguna e-commerce. Kata Kunci : Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Teknologi Informasi, Kepatuhan Wajib Pajak Pengguna E-commerce.
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, SOSIALISASI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA SAAT PANDEMI COVID-19 (Studi Empiris pada Samsat Pekanbaru Kota) Syafira, Mutia Nabilla; Fionasari, Dwi; Azhari, Intan Putri
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4454

Abstract

ABSTRACT This study aims to test and prove whether there is an influence between the Motor Vehicle Tax Bleaching Program, Tax Socialization and Taxpayer Awareness on Taxpayer Compliance during the Covid-19 Pandemic. The data used in this study is primary data. This type of research The population of this study is motor vehicle taxpayers registered with the Pekanbaru City Samsat whose address is at Jl. Gajah Mada.is quantitative research. The object of this research is the motor vehicle taxpayer registered with the Pekanbaru City Samsat whose address is at Jl. Gajah Mada. The sample collection method used Krejcie and morgan tables. The samples taken were 384 motorized vehicle taxpayers registered with the Pekanbaru City Samsat whose address was at Jl. Gajah Mada. The data analysis test used the multiple linear regression method which was processed using SPSS 23. The results of this study indicate that the Motor Vehicle Tax Whitening Program and Tax Socialization have an effect on Taxpayer Compliance during the Covid-19 Pandemic. However, Taxpayer Awareness has no effect on Taxpayer Compliance during the Covid-19 Pandemic. Keywords: Motor Vehicle Tax Bleaching Program; Tax Socialization; Mandatory Awareness; Taxpayer Compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan membuktikan apakah terdapat pengaruh antara Program Pemutihan Pajak Kendaraan Bermotor, Sosialisasi Pajak dan Kesadaran Wajib Pajak terhadap Terhadap Kepatuhan Wajib Pajak pada Saat Pandemi Covid-19. Data yang digunakan dalam penelitian ini merupakan data primer. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dari penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar di samsat Pekanbaru Kota yang beralamat di Jl. Gajah Mada. Metode pengumpulan sampel menggunakan tabel Krejcie and morgan. Sampel yang diambil sebanyak 384 wajib pajak kendaraan bermotor yang terdaftar di samsat Pekanbaru Kota yang beralamat di Jl. Gajah Mada. Uji analisis data menggunakan metode regresi linier berganda yang pengolahannya dengan menggunakan SPSS 23. Hasil penelitian ini menunjukkan bahwa Program Pemutihan Pajak Kendaraan Bermotor dan Sosialisasi Pajak berpengaruh terhadap Kepatuhan Wajib Pajak pada Saat Pandemi Covid-19. Namun, Kesadaran Wajib Pajak tidak berpengaruh terhadap terhadap Kepatuhan Wajib Pajak pada Saat Pandemi Covid-19. Kata Kunci: Program Pemutihan Pajak Kendaraan Bermotor; Sosialisasi Pajak; Kesadaran Wajib; Kepatuhan Wajib Pajak.
STRATEGI PERENCANAAN SISTEM PENJUALAN GO-DIGITAL UMKM MITOL DI MASA PANDEMI COVID-19 Setiawan, Rasyid; Tiana, Fasya Putri; Sari, Indah Kartika; Fauzan, Ahmad; Pramudita, Rendi; Azhari, Intan Putri
Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat Vol. 1 No. 1 (2023): April 2023 Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Publisher : Yayasan Wayan Marwan Pulungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69745/hawajppm.v1i1.6

Abstract

UMKM Mitol merupakan salah satu UMKM yang bergerak pada bidang kuliner. Namun pada masa pandemi covid-19 membuat kegiatan perekonomian di Indonesia mengalami kemerosotan. Hal ini tentu saja menjadi dampak negatif bagi UMKM. Dengan adanya kemajuan teknologi digital pada masa sekarang diharapkan dapat dimanfaatkan agar kegiatan bisnis dapat terus berkembang. Pengabdian ini bertujuan untuk menerapkan sistem penjualan Go-Digital agar UMKM mitol dapat tetap bertahan walaupun di masa pandemi, bahkan diharapkan mampu terus berkembang. Pengabdian ini menggunakan metode kualitatif dan metode wawancara dengan melakukan wawancara terhadap sumber-sumber keyperson terkait UMKM Mitol dengan pemilik Mitol langsung yaitu Bapak Juned Pranata. Hasil dari perencanaan strategi dan penerapan sistem penjualan Go-Digital pada UMKM Mitol merupakan penggunaan aplikasi GoFood dan GrabFood. Dimana aplikasi ini nantinya diharapkan dapat meningkatkan proses bisnis sehingga lebih efektf dan efisien. Sehingga UMKM Mitol dapat tetap bersaing pada masa pandemi covid-19.  
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Ahmad Fauzan Azima, Fauzana Azizah, Meiana Nur Azmi, Zul Bustamin Bustamin Evi Marlina Evi Marlina, Evi Fionasari, Dwi HADYPUTRI, RANIE WIDYANINGSIH Mizan Asnawi, Mizan Nofirda, Fitri Ayu Oktaviani, Reza Yetri Pramudita, Rendi Putri, Annie Mustika R.Septian Armel Retno Anggraini Sari, Indah Kartika Septian, Raja Setiawan, Rasyid Sidabutar, Monica Enjelina siti rodiah Suci, Rama Gita Suriyanti, Linda Hetri Syafira, Mutia Nabilla Tiana, Fasya Putri Yanti, Mahardini Syahputri Yuliani, Indira Dwi