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<![CDATA[Analisis Kinerja Portofolio Saham Perusahaan Pada Sektor Jasa Penerbangan Di Beberapa Negara Asean ]]>
<![CDATA[Yuri, Iftikar Arif]]>;
<![CDATA[Lisadi, Nur Octasari]]>;
<![CDATA[Sari, Maya Rizki]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i3.905
<![CDATA[The Covid-19 pandemic that occurred in early 2020 in the world resulted in many businesses and companies being affected, handling companies in the aviation sector in ASEAN countries. As an investor who is going to invest, of course, you have to assess how the performance of the stock is, whether it will provide good and profitable returns, because the purpose of investors in investing in the capital market is of course to get a good increase (return). Portfolio performance evaluation is the final stage of the investment management process which aims to assess whether the portfolio that has been formed has a good performance and is in accordance with investment objectives. Among them are using the Sharpe, Treynor, and Jensen measurement models. The results showed that the Sharpe Method of Measurement found that the Garuda Indonesia company (-0.9144) had a greater risk and its performance was arguably the lowest compared to the other 3 companies because the Sharpe index value of Garuda Indonesia was higher risk than AirAsia Berhad-Malaysia (-0, 4823), Bangkok Airline-Thailand (-0.4703), and Nok Airlines Public Company-Thailand (-0.1133). None of the portfolios of these 4 companies produced better performance, in fact showed less performance than the benchmark. Meanwhile, the Treynor and Jensen methods also show that the performance of these companies underperforms against the benchmark.]]>
<![CDATA[INTRODUKSI DASAR HUKUM PARIWISATA DAN NEW NORMAL DALAM PENGELOLAAN DESA PARIWISATA BULUH CINA, KAMPAR ]]>
<![CDATA[Dwi Anindya Harimurti]]>;
<![CDATA[Maya Rizki Sari]]>;
<![CDATA[Putri Miranda]]>;
<![CDATA[Tiwi Putriana Isabela]]>;
<![CDATA[Sri Wahyuni Purba]]>;
<![CDATA[Nadia Rahma Sari]]>
<![CDATA[ RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Dharmawangsa ]]>
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DOI: 10.46576/rjpkm.v3i1.1600
<![CDATA[Program pengabdian kepada masyarakat ini bertujuan untuk memberikan ilmu mengenai hukum Pariwisata dan aturan new normal yang dikeluarkan oleh Gubernur Riau dalam menjalankan kegiatan sehari-hari dimasa pandemi Covid 19. Desa Buluh Cina memiliki potensi alam yang besar dan menunggu pengelolaan yang tepat, baik oleh pemerintah dan masyarakat setempat. Masyarakat desa Buluh Cina sudah mengelola hutan alam menjadi tempat wisata alam. Permasalahan yang ada pada mitra adalah kurangnya kesadaran pemandu wisata dalam menerapkan aturan protokol kesehatan dan tingkat keamanan bagi pengunjung pada saat berwisata didaerah tersebut. Hal ini tentu saja berdampak pada rendahnya minat wisatawan berkunjung ke Desa Wisata Buluh cina. Tujuan yang hendak dicapai untuk memberikan penyuluhan mengenai hukum pariwisata serta kondisi new normal yang telah ditetapkan oleh pemerintah dan dapat menjalankanya sesuai dengan undang-undang yang berlaku di Indonesia. Metode yang digunakan dalam pelaksanaan kegiatan ini yaitu dengan pendekatan kualitatif berupa observasi secara langsung kepada pemandu wisata desa buluh cina tersebut. Hasil dari kegiatan pengabdian tersebut masih banyak dari pemandu wisata disana yang tidak mengikuti aturan keamanan wahana wisata serta tidak melakukan aturan new normal sebagai mana mestinya. Dengan tidak menggunakan jaket pelampung saat mengarungi danau, tidak menggunakan tali pengaman saat menunggang gajah dan tidak mematuhi protokol 5M ]]>
<![CDATA[INTEGRATED HUMAN RESOURCE MANAGEMENT DALAM PENGELOLAAN DESA PARIWISATA BULUH CINA ]]>
<![CDATA[Maya Rizki Sari]]>;
<![CDATA[Dwi Anindya Harimurti]]>;
<![CDATA[Putri Miranda]]>;
<![CDATA[Sri Wahyuni Purba]]>;
<![CDATA[Tiwi Putriana Isabela]]>;
<![CDATA[Nadia Rahma Sari]]>
<![CDATA[ RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Dharmawangsa ]]>
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DOI: 10.46576/rjpkm.v3i1.1651
<![CDATA[Buluh Cina memiliki potensi alam yang besar dan menunggu pengelolaan yang tepat. Masyarakat desa Buluh Cina sudah mengelola hutan alam menjadi tempat wisata alam. Lahan hutan dikelola dengan baik tanpa merusak ekosistem hutan alam. Wisata alam Buluh Cina sudah mulai berkembang dan menuntut peran pemerintah yang tepat untuk perkembangan lebih lanjut. Salah satunya adalah pengelolaan pada SDM yang ada. Namun, Kurangnya keahlian pemandu wisata dalam bidang public speaking membuat mereka kurang percaya diri untuk memberikan informasi atau menjelaskan mengenai jenis wisata yang terdapat di desa tersebut. Keterbiasaan menggunakan bahasa daerah juga membuat para pemandu wisata kesulitan untuk berkomunikasi dengan bahasa Indonesia. Ditambah lagi dengan pengelolaan SDM yang masih terbatas disebabkan minimnya pengetahuan tentang Human Resource Management. Hal ini lah mendorong tim untuk melakukan pengabdian di Desa Pariwisata Buluh Cina. Metode yang digunakan dalam pelaksanaan kegiatan ini yaitu dengan metode partisipatif dimana tim PkM ikut berpartisipasi dalam kegiatan ini, kemudian proses pengambilan data dilakukan melalui observasi secara langsung kepada pemandu wisata Desa Buluh Cina tersebut. Lokasi kegiatan ini berada di Desa Pariwisata Buluh Cina, yang di pusatkan di Valasta (Variasi alam semesta) Buluh Cina dengan pemandu wisata dari IP2ABC (Ikatan Pemuda Pencinta Alam). Dengan adanya pelatihan ini, diharapkan lahirnya pemandu wisata yang terlatih sehingga dapat menghasilkan pelayanan mutu pariwisata sehingga dapat menunjang pengembangan desa pariwisata buluh cina.]]>
<![CDATA[Persiapan Menghadapi Dunia Kerja bagi Mahasiswa Tingkat Akhir dan Lulusan Baru ]]>
<![CDATA[Masril Masril]]>;
<![CDATA[Menhard Menhard]]>;
<![CDATA[Zubir Zubir]]>;
<![CDATA[Nusyirwan Nusyirwan]]>;
<![CDATA[Rahmadani Hidayat]]>;
<![CDATA[Jefriyanto Jefriyanto]]>;
<![CDATA[Maya Rizki Sari]]>;
<![CDATA[Muhammad Yusuf]]>;
<![CDATA[Jonnedi Jonnedi]]>
<![CDATA[ Jurnal Abdidas Vol. 2 No. 5 (2021): October Pages 1021-1256 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/abdidas.v2i5.431
<![CDATA[Persaingan dunia kerja yang semakin ketat membuat lulusan perguruan tinggi harus meningkatkan daya saing agar dapat memperoleh pekerjaan yang sesuai dengan harapan. Dalam kondisi seperti ini, kemampuan intelektual dan akademik yang tinggi saja tidak cukup untuk mudah mendapatkan pekerjaan. Kegiatan ini dilakukan untuk memberikan pemahaman dan pembekalan kepada mahasiswa tingkat akhir dan lulusan baru yang berada di lingkungan STIE Mahaputra Riau tahun 2021 sebelum memasuki dunia kerja. Hal ini didorong karena semakin ketatnya persaingan dalam dunia kerja, sehingga para pelaksana kegiatan ini merasa perlu jika para mahasiswa diberikan pengetahuan mendasar dalam memahami dunia pasca kampus dengan memberikan pencerahan menghadapi dunia kerja dari yang ahli di bidangnya. Kegiatan ini dilakukan secara daring dengan menggunakan media zoom dan di ikuti oleh sebanyak 78 peserta dan menghadirkan narasumber Kepala Administrasi Agung Automall yang memiliki banyak pengalaman dalam proses asesmen dalam organisasi, yaitu Ibu Refnelidha Yeva. Hasil dari kegiatan ini menunjukan bahwa para peserta menjadi lebih siap dalam menghadapi dunia kerja dan dapat menentukan pilihan yang akan diambil setelah memasuki dunia pasca kampus dilihat dari respon sebaran kuesioner evaluasi.]]>
<![CDATA[Social Project: Berbagi Berkah Bersama Anak Yatim ]]>
<![CDATA[Maya Rizki Sari]]>;
<![CDATA[Armaya Delfitri]]>;
<![CDATA[Jamila Hidayah]]>;
<![CDATA[Jihan Nabilah]]>;
<![CDATA[Nurhaliza Nurhaliza]]>;
<![CDATA[Nurmala Gultom]]>;
<![CDATA[Novalia Evanda]]>;
<![CDATA[Rofi Rimaya]]>;
<![CDATA[Silfiyanti Silfiyanti]]>
<![CDATA[ Jurnal Abdidas Vol. 2 No. 6 (2021): December Pages 1257-1486 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/abdidas.v2i6.497
<![CDATA[Sebagai sesama manusia, kita berkewajiban untuk saling membantu, terutama yang nasibnya kurang beruntung dibanding kita. Kedudukan anak yatim sangat penting dalam agama Islam, mereka tidak boleh diremehkan, disisihkan, dihardik dan disakiti serta dirampas hak-haknya, Anak yatim adalah anak yang wajib disantuni, dimuliakan bahkan diperhatikan masa depannya. Allah SWT secara tegas mengingatkan dalam firman-Nya “Adapun terhadap anak yatim maka janganlah kamu berlaku sewenang-wenang” (QS.Ad-Duha:9). Hal inilah yang melatarbelakangi kegiatan ini. Maka dari itu lewat project sosial ini, kami mengunjungi panti asuhan dengan tujuan untuk saling berbagi dan saling peduli kepada mereka yang membutuhkan. Kegiatan ini adalah kolaborasi pengabdian dosen dan mahasiswa yang dilaksanakan di Panti Asuhan Annisa Pekanbaru bersama dengan 24 anak dan 1 pengurus Panti Asuhan Annisa. Bentuk kegiatan yang dilaksanakan berupa pembuatan karya dan pemberian sembako. Metode pelaksanaan kegiatan ini adalah partisipatif dimana tim project ikut langsung dalam kegiatan, dengan melakukan observasi langsung serta survei lapangan. Hasil dari kegiatan ini menunjukkan social project adalah salah satu cara dalam menunjukkan kepedulian sesama dapat terjalin yang salah satunya dapat di tingkatkan dengan social project berbagi berkah bersama anak yatim. Hal ini penting dilaksanakan mengingat urgensi dari kepedulian antar sesama.]]>
<![CDATA[Social Project: Tingkatkan Kepedulian Sesama dengan Bakti Sosial di Panti Asuhan Annisa Pekanbaru ]]>
<![CDATA[Maya Rizki Sari]]>;
<![CDATA[Masril Masril]]>;
<![CDATA[Hanifah Hanifah]]>;
<![CDATA[Ayu Wahyuni]]>;
<![CDATA[Lisda Dhia Pratiwi]]>;
<![CDATA[Nilpa Anggraini]]>;
<![CDATA[Rodiatul Mukaramah]]>;
<![CDATA[Rizkinisa Afsyah]]>;
<![CDATA[Nadia Rahma Sari]]>
<![CDATA[ COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/comsep.v3i1.160
<![CDATA[Social activity or better known as baksos (in bahasa) is an activity that manifests a sense of humanity between human beings. As fellow human beings, we are obliged to help each other, especially those who are less fortunate than us. Therefore, through this social service, we visited the orphanage with the aim of sharing and caring for those in need. This activity is a collaboration between lecturers and students which was carried out at the Annisa Orphanage Pekanbaru together with 26 children and 1 administrator of the Annisa Orphanage along with 2 representatives of HIMMARI (Riau Mahaputra Student Association). The form of activities carried out is in the form of making works and providing basic necessities. The results of this activity show that caring for others can be established, one of which can be improved by social projects in the form of social services. This is important to do considering the urgency of caring for each other.]]>
<![CDATA[Fraud Awareness and Fraud Detection-Prevention Methods in The Indonesian Private and Public Sector ]]>
<![CDATA[Iftikar Arif Yuri]]>;
<![CDATA[Maya Rizki Sari]]>
<![CDATA[ Global Financial Accounting Journal Vol 6 No 1 (2022) ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v6i1.6529
<![CDATA[Purpose - To identify the level of awareness of fraud and methods for detecting and preventing fraud in several private and public companies in Indonesia. Research Method - This research uses a quantitative approach to examine these problems. In this study, the sample consisted of directors, managers/supervisors, accountants and employees including internal auditors from public and private sector organizations in several Indonesian companies, especially in Riau and West Sumatra Provinces. Data collection techniques used online-based using Google Form distributed to respondents. Findings - Total of 34 respondents who filled out the questionnaire resulted in the findings of around 76% of employees and managers working in private and public companies being aware of fraud and important factor for companies to consider. Meanwhile, in terms of tools/steps in preventing and detecting fraud in their organization, they are Internal Audit (94.1%), background check of prospective employees (91.2%) and also the Internal Control System (91.2%) which is a mechanism perceived effectiveness by employees within the organization. Implication - Gratification reports from workers, socialization of GCG understanding, if necessary cooperate with state financial transaction supervisors on suspicious transactions in the accounts of workers and workers' families. Moreover, providing understanding in the form of training and socialization about the dangers of fraud and fraud prevention efforts in their organization. Prevention and detection methods need to be developed in the organization.]]>
<![CDATA[Analisis Kinerja Portofolio Saham Perusahaan Pada Sektor Jasa Penerbangan Di Beberapa Negara Asean ]]>
<![CDATA[Iftikar Arif Yuri]]>;
<![CDATA[Nur Octasari Lisadi]]>;
<![CDATA[Maya Rizki Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i3.905
<![CDATA[The Covid-19 pandemic that occurred in early 2020 in the world resulted in many businesses and companies being affected, handling companies in the aviation sector in ASEAN countries. As an investor who is going to invest, of course, you have to assess how the performance of the stock is, whether it will provide good and profitable returns, because the purpose of investors in investing in the capital market is of course to get a good increase (return). Portfolio performance evaluation is the final stage of the investment management process which aims to assess whether the portfolio that has been formed has a good performance and is in accordance with investment objectives. Among them are using the Sharpe, Treynor, and Jensen measurement models. The results showed that the Sharpe Method of Measurement found that the Garuda Indonesia company (-0.9144) had a greater risk and its performance was arguably the lowest compared to the other 3 companies because the Sharpe index value of Garuda Indonesia was higher risk than AirAsia Berhad-Malaysia (-0, 4823), Bangkok Airline-Thailand (-0.4703), and Nok Airlines Public Company-Thailand (-0.1133). None of the portfolios of these 4 companies produced better performance, in fact showed less performance than the benchmark. Meanwhile, the Treynor and Jensen methods also show that the performance of these companies underperforms against the benchmark.]]>
<![CDATA[Sistem Pelaksanaan Upah dalam Perspektif Ekonomi Syari’ah Sebagai Solusi Meningkatkan Taraf Ekonomi Pengusaha Keramba Jaring Apung ]]>
<![CDATA[Muhammad Yusuf]]>;
<![CDATA[Maya Rizki Sari]]>
<![CDATA[ Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 3 (2022): Oktober ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/jiubj.v22i3.2727
<![CDATA[This research aimed to find out the impact of fee-hiring practice on the incomes of floating netted-cage entrepreneurs, factors that interfered such practice, and the review of Sharia Economy on paying-hiring practice in fish farming by using floating netted-cage. This field research applied qualitative descriptive method. The data were collected through interviewing 28 key informants and observing the fish cage directly in the site, which was in Kampar. Based on the results it was found out that the practice of paying-hiring in fish farming by using floating netted-cage in Kampar did not involve written agreement. In addition, although the job descriptions were informed clearly, some entrepreneurs chose to not include the amount of payment information at the beginning. The payment was on time and the amount of payment was decided based on the payment standard of fish cage entrepreneurs. There was work accident compensation assurance, but there was not worker health assurance. The results also indicated that low payment standard that was decided by fish cage entrepreneurs became the main factor that caused failure of fee-hiring practice in raising floating netted-cage welfare in Kampar. In addition, low standard payment was due to the assumption that given fee was sufficient for workers because of their consumption compensation. According to Sharia Economy the practice of fee-hiring was not based on the Sharia Economy principles because it only encompassed justice principle, worthiness, and mutual assistance. However, the objective to bring welfare for workers was not achieved. Fish farming by using floating netted-cage became chance to get job especially for society in Kampar. In addition, this business had a good prospect. The escalation of entrepreneurs Economy was achieved. It was indicated by the number of fish cages that were owned by entrepreneurs in Kampar.  ]]>
<![CDATA[Analisis Kinerja Portofolio Saham Perusahaan Pada Sektor Jasa Penerbangan Di Beberapa Negara Asean ]]>
<![CDATA[Iftikar Arif Yuri]]>;
<![CDATA[Nur Octasari Lisadi]]>;
<![CDATA[Maya Rizki Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v9i3.905
<![CDATA[The Covid-19 pandemic that occurred in early 2020 in the world resulted in many businesses and companies being affected, handling companies in the aviation sector in ASEAN countries. As an investor who is going to invest, of course, you have to assess how the performance of the stock is, whether it will provide good and profitable returns, because the purpose of investors in investing in the capital market is of course to get a good increase (return). Portfolio performance evaluation is the final stage of the investment management process which aims to assess whether the portfolio that has been formed has a good performance and is in accordance with investment objectives. Among them are using the Sharpe, Treynor, and Jensen measurement models. The results showed that the Sharpe Method of Measurement found that the Garuda Indonesia company (-0.9144) had a greater risk and its performance was arguably the lowest compared to the other 3 companies because the Sharpe index value of Garuda Indonesia was higher risk than AirAsia Berhad-Malaysia (-0, 4823), Bangkok Airline-Thailand (-0.4703), and Nok Airlines Public Company-Thailand (-0.1133). None of the portfolios of these 4 companies produced better performance, in fact showed less performance than the benchmark. Meanwhile, the Treynor and Jensen methods also show that the performance of these companies underperforms against the benchmark.]]>
