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All Journal Jurnal Manajemen Teknologi JAM : Jurnal Aplikasi Manajemen JURNAL PENDIDIKAN TAMBUSAI BALANCE Jurnal Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat ISEI
Azhari, Intan Putri
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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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.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Azima, Fauzana Azmi, Zul Bustamin Bustamin Evi Marlina Mizan Asnawi, Mizan Nofirda, Fitri Ayu Putri, Annie Mustika Septian, Raja siti rodiah Suci, Rama Gita