Articles
<![CDATA[Analisis Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Riau Terkini Utama ]]>
<![CDATA[sabania, Desti]]>;
<![CDATA[Sari, Maya Rizki]]>;
<![CDATA[Menhard, Menhard]]>
<![CDATA[ Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri (IAIN) Curup ]]>
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DOI: 10.29240/disclosure.v3i2.8256
<![CDATA[This study aims to analyze the cash receipts and disbursement accounting system at PT. Riau Terkini Utama with qualitative methods. PT. Riau Terkini is a company engaged in business, namely Web Portals/News sites, the form of a Limited Liability Company. The development of information and communication technology today is much faster than imagined by many parties. In Indonesia, almost 18 million Indonesians are internet literate and will continue to increase at any time. Indonesia is currently experiencing a very rapid development of digital media. Each company is required to apply an accounting system that is in accordance with the conditions of each company. One of the systems used by the company is the cash receipts and disbursement accounting system. Cash problems are matters that require special handling, especially in administration, both for large, medium and small companies. Because in principle cash is a current asset that has the most liquid nature and is easily transferable. As an Information Technology-based mass media, Riauterkini.com can be accessed anywhere, all over the world. This can be proven by the various countries of origin of Riauterkini.com visitors. Until now more than 50 countries have been the origin of visitors to Riauterkini.com. To overcome these problems an internal control system is needed to optimize existing resources and minimize unwanted things that will harm the company. Optimizing resources means increasing the accuracy and thoroughness of data and creating reliable accounting data in its records. While minimizing unwanted things aims to maintain and protect company assets, for example reducing errors, fraud and damage.]]>
<![CDATA[WAGE IMPLEMENTATION SYSTEM IN SHARIA ECONOMIC PERSPECTIVE AS A SOLUTION TO INCREASE THE ECONOMIC LEVEL OF FLOATING CRAFT ENTREPRENEURS ]]>
<![CDATA[Yusuf, Muhammad]]>;
<![CDATA[Sari, Maya Rizki]]>
<![CDATA[ Pattimura Proceeding 2023: PROCEEDING: THE 2ND INTERNATIONAL CONFERENCE ON BUSINESS AND ECONOMICS ]]>
Publisher : <![CDATA[Pattimura University ]]>
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<![CDATA[Introduction/Main objectives: 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. Background problems: economic activity that has a wage system in it is the floating net cage business in Kampar Regency. Kampar Regency is the largest contributor to the production of freshwater aquaculture in Riau Province. This can increase the welfare of owners, entrepreneurs and managers of floating cages Novelty: studies on wages are generally studied on conventional concepts but in this study, it examines the concept of wages in the view of sharia economics Research methods: 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. Finding/Results: 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. Conclusion: Low standard payment was due to the assumption that given fee was sufficient for workers because of their consumption compensation. According to sharia sconomy the practice of fee-hiring was not based on the sharia economy principles, because it’s 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 entrepreneur’s economy was achieved. It was indicated by the number of fish cages that were owned by entrepreneurs in Kampar]]>
<![CDATA[Persepsi Mahasiswa Terhadap Minat Investasi Pada Saham Syariah (Studi Kasus Mahasiswa Jurusan Manajemen Fakultas Ekonomi Dan Ilmu Sosial UIN Suska Riau) ]]>
<![CDATA[Sari, Maya Rizki]]>;
<![CDATA[Tinaria, Lisa]]>
<![CDATA[ Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi ]]>
Publisher : <![CDATA[Politeknik Raflesia Press ]]>
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DOI: 10.53494/jira.v10i1.363
<![CDATA[This study aims to determine the effect of Perceptions of Sharia Compliance, Perceptions of Investment Objectives and Perceptions of Risk on Investment Interest in Management Major Students of the Faculty of Economics and Social Sciences, State Islamic University of Sultan Syarif Kasim Riau, either partially or simultaneously. The data used in this study is primary data obtained from the results of filling out questionnaires for 100 respondents. Data collection methods in this study used questionnaires, literature books and journals related to research. Data analysis methods used include descriptive analysis, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The results of this study indicate that partially Perceived Investment Purpose and Perceived Risk have a positive and significant effect on Investment Interest, while partially Perception of Sharia Compliance has no effect and is not significant on Investment Interest. The results of simultaneous testing of the influence of Perceived Sharia Compliance, Perceived Investment Objectives and Perceived Risk have a positive and significant influence on Sharia Investment Interest. The value of Adjusted R Square is 0.326 or 32.6% which means that Investment Interest is influenced by Perceived Sharia Compliance, Perceived Investment Purpose and Perceived Risk and the remaining 67.4% can be explained by other factors not examined in this study.]]>
<![CDATA[Pengaruh Kualitas Pelayanan dan Kualitas Informasi Terhadap Kepuasan Konsumen Pembelian Online Produk Usaha Mikro Kecil Menengah di Kota Langsa ]]>
<![CDATA[Maulidan, Rahmat]]>;
<![CDATA[Verinanda, Muhammad Ridwan]]>;
<![CDATA[Syahputra, Rico]]>;
<![CDATA[Sari, Maya Rizki]]>;
<![CDATA[Zubir, Zubir]]>;
<![CDATA[gunanjar, imam]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/kq4wey58
<![CDATA[ The focus of this research is based on the increasing use of digital platforms as the main medium for transactions, especially for MSMEs which aim to expand market reach and increase competitiveness. The population in this study consists of consumers who have made several purchases and consumed MSME products. From this population, a sample of 200 respondents was selected using accidental sampling or convenience sampling techniques. The findings show that service quality and information quality contribute significantly to consumer satisfaction. These variables collectively have a significant influence on consumer satisfaction. This research provides valuable insight for MSME practitioners in Langsa City, especially in understanding the importance of service quality and information quality in increasing consumer satisfaction. These findings can be used as strategic considerations to improve the quality of interactions with consumers and increase competitiveness in an increasingly competitive market.]]>
<![CDATA[INTRODUKSI DASAR HUKUM PARIWISATA DAN NEW NORMAL DALAM PENGELOLAAN DESA PARIWISATA BULUH CINA, KAMPAR ]]>
<![CDATA[Harimurti, Dwi Anindya]]>;
<![CDATA[Sari, Maya Rizki]]>;
<![CDATA[Miranda, Putri]]>;
<![CDATA[Isabela, Tiwi Putriana]]>;
<![CDATA[Purba, Sri Wahyuni]]>;
<![CDATA[Sari, Nadia Rahma]]>
<![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 5MÂ ]]>
<![CDATA[INTEGRATED HUMAN RESOURCE MANAGEMENT DALAM PENGELOLAAN DESA PARIWISATA BULUH CINA ]]>
<![CDATA[Sari, Maya Rizki]]>;
<![CDATA[Harimurti, Dwi Anindya]]>;
<![CDATA[Miranda, Putri]]>;
<![CDATA[Purba, Sri Wahyuni]]>;
<![CDATA[Isabela, Tiwi Putriana]]>;
<![CDATA[Sari, Nadia Rahma]]>
<![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[Analysis Of The Cash Disbursement Accounting System ]]>
<![CDATA[Sari, Maya Rizki]]>;
<![CDATA[Dwinata, Arif]]>;
<![CDATA[Pradila, Ifni]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v5i2.22806
<![CDATA[This study aims to analyze the cash disbursement system at PT. ABC located in Subarak Village, Gunung Sahilan District, Kampar Regency. Cash serves as a readily available medium of exchange for financing company operations; however, its inherent characteristics—such as being untraceable in ownership and easily transferable—make it susceptible to misappropriation or embezzlement. The research employs a descriptive analysis approach, focusing on the cash disbursement accounting system at PT. ABC. Data sources include primary data obtained through interviews with relevant personnel and secondary data from company financial records. The analysis reveals that the cash receipt and disbursement system at PT. ABC is not functioning effectively. Key deficiencies identified include the absence of authorization from authorized personnel, lack of segregation of duties, and inadequate internal control systems. These shortcomings pose significant risks to the integrity of cash management and financial reporting within the organization. Furthermore, the study acknowledges limitations, such as the focus on a single company, which may restrict the generalizability of the findings to other contexts. Future research is recommended to explore cash management practices across different industries and to assess the impact of implementing robust internal control systems on the effectiveness of cash disbursement processes. This study contributes to the understanding of cash management practices and highlights the importance of establishing effective internal controls to mitigate risks associated with cash handling in organizations. ]]>
<![CDATA[Does The Shariah Bank In Indonesia Through Financial Distress? ]]>
<![CDATA[Sari, Maya Rizki]]>;
<![CDATA[Yuri, Iftikar Arif]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/ambitek.v2i1.41
<![CDATA[This study aims to determine the potential of financial distress for Shariah Bank Industry Sector in Indonesia in the 2016-2018 period using the Zmijewski model. The data used in this study are secondary data on Sharia-based Banking in the 2016-2018 period, namely in the form of financial and annual reports from Muamalat Bank, BRI Syariah Bank, BNI Syariah Bank, Mandiri Syariah Bank, and BCA Syariah Bank. The final results of this study indicate that Sharia-based banking in the 2016-2018 period were classified into two categories, namely companies included in the Distress Area and Non-Distress Area categories. The results of the analysis showed that all sharia banks that were used as research samples consistently included in the Non-Distress Area category in the 2016-2018 period, the five companies were included in the healthy category and had no potential to go bankrupt. And the Sharia banking that can be categorized as the healthiest of the five Sharia Bank samples is BCA Syariah Bank, which in this case is stable away from the cut-off point below 0 or Z <0 that is above -3.5.]]>
<![CDATA[PROSEDUR KLAIM ASURANSI KECELAKAAN DIRI (PERSONAL ACCIDENT) PADA PT. ASURANSI MEGA PRATAMA INDONESIA CABANG. JAMBI ]]>
<![CDATA[winda, Winda]]>;
<![CDATA[Menhard, Menhard]]>;
<![CDATA[Sari, Maya Rizki]]>
<![CDATA[ Bisnis-Net Vol 8, No 2: DESEMBER 2025 ]]>
Publisher : <![CDATA[Universitas Dharmawangsa ]]>
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DOI: 10.46576/bn.v8i2.6614
<![CDATA[ Asuransi sendiri berasal dari istilah bahasa Inggris, yaitu insurance yang memiliki arti jaminan. Lebih dalam lagi asuransi merupakan suatu mekanisme pengalihan risiko yang mungkin dapat menimpa tertanggung. Pada tahun 2023 klaim asuransi yang diajukan sebanyak 3.502,70 jiwa, sedangkan pada tahun 2024 klaim yang diajukan sebanyak 2.283,60 jiwa. Berdasarkan banyaknya klaim yang sudah diajukan oleh masyarakat, maka prosedur pengajuan klaim menjadi penting dan layak untuk dikaji. Berdasarkan hal tersebut maka peneliti ingin melihat bagaimana prosedur klaim asuransi pada PT. Asuransi Mega Pratama Indonesia Cabang. Jambi. Hasil penelitian menujukkan bahwa di PT. Asuransi Mega Pratama Indonesia Cab. Jambi memiliki tiga jenis prosedur klaim sebagai berikut: 1. Tahap pelaporan, Dalam prosedur klaim asuransi, tahap pelaporan adalah saat nasabah atau pihak terkait melaporkan peristiwa yang menyebabkan kerugian kepada perusahaan asuransi untuk meminta kompensasi sesuai dengan polis asuransi. Untuk memastikan klaim dapat diproses dengan cepat dan sesuai prosedur, tahap pelaporan adalah langkah awal dalam proses klaim, yang mencakup pemberitahuan resmi ke perusahaan asuransi, formulir pengisian , dan penyertaan dokumen pendukung.2. Tahap Penelitian Klaim. Dalam prosedur asuransi, prosedur penelitian klaim biasanya terdiri dari beberapa langkah penting.3. Keputusan Klaim. Keputusan klaim adalah hasil dari proses evaluasi yang dilakukan oleh perusahaan asuransi setelah melakukan penelitian dan penilaian atas klaim yang dikeluarkan oleh pemegang polis]]>
<![CDATA[Analysis of the Effect of Price on Purchase Decision through Promotion as a Mediating Variable : A Study at PT Capella Dinamika Nusantara Pekanbaru ]]>
<![CDATA[Sari, Maya Rizki]]>;
<![CDATA[Liaochunliu]]>;
<![CDATA[Muda, Iskandar]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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<![CDATA[At PT Capella Dinamika Nusantara Pekanbaru, this research aims to explore how pricing affects buying choices, with promotions acting as a middle factor. Building on a previous model that only looked at the direct influence of price and advertising on what consumers do, this study introduces a new approach. Data was collected from 100 people who bought Honda Beat motorcycles, chosen using the Slovin formula, and applied a quantitative method. The responses were evaluated using a five-point Likert scale, and the data was examined through Structural Equation Modeling (SEM) using the Partial Least Squares (PLS) method. The study shows that price has a strong influence and positively affects both marketing strategies and purchase decisions. Additionally, promotions are crucial in shaping how price impacts buying choices and significantly affect those decisions. These results suggest that just having a good price won’t necessarily increase the chance of a sale without strong marketing strategies. Therefore, businesses should implement marketing tactics that emphasize the significance of competitive pricing to influence consumer purchasing behavior.]]>
