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<![CDATA[PENGELOLAAN SOSIAL EKOLOGI MASYARAKAT PESISIR DI PULAU SINGKEP (MELALUI BUM DESA DI KECAMATAN SINGKEP PESISIR) ]]>
<![CDATA[Agus Sutikno]]>;
<![CDATA[Hadli Lidya Rikayana]]>
<![CDATA[ Jurnal Pemberdayaan Maritim Vol 1 No 1 (2018): Journal of Maritime Empowerment ]]>
Publisher : <![CDATA[Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jme.v1i1.1062
<![CDATA[Kesulitan meningkatkan kesejahteraan masyarakat desa yang tinggal di daerah pesisir karena kurangnya kesempatan untuk mengakses dan menguasai teknologi serta tidak memiliki modal yang cukup adalah faktor-faktor yang sering menyulitkan dalam mengelola masyarakat desa untuk meningkatkan taraf hidup mereka. Tujuan kegiatan pengabdian masyarakat ini adalah 1) Untuk mengetahui sejauh mana peran serta masayarakat dalam penyelenggaran BUM Desa pada desa di Kecamatan Singkep Pesisir, 2) Untuk melihat perkembangan BUM Desa pada desa di Kecamatan Singkep Pesisir, 3) Mendorong pendirian BUM Desa dan mengoptimalkan pengelolaan BUM Desa pada desa di Kecamatan Singkep Pesisir. Lokasi kegiatan pengabdian masyarakat ini akan dilaksanakan pada empat desa di Kecematan Singkep Pesisir yaitu Desa Lanjut, Desa Sedamai, Desa Persing, dan desa Pelakak. Pengabdian Kepada Masyarakat (PKM) ini merupakan penelitian studi kasus dengan menggunakan teknik observasi, diskusi pendekatan kemasyarakatan, survei dan wawancara sesuai dengan tahapan kegiatan yang dilakukan. Dari kegiatan pengabdian ini diketahui bahwa 1) Peran serta masyarakat desa di Kecamatan Singkep Pesisir dalam penyelenggaraan BUM Desa masih kurang. Terutama kurangnya partisipasi generasi muda produktif yang memiliki pendidikan SMA dalam Pengelolaan BUM Desa. 2) Pekembangan BUM Desa pada desa di Kecamatan Singkep Pesisir masih kurang karena tidak ada pendampingan dan kurangnya partisipasi SDM yang berpendidikan SMA untuk ikut mendirikan dan mengelola BUM Desa.3) Dengan adanya pengabdian ini akan mendorong Pendirian BUM Desa karena kedepanya pengabdian masyarakat ini akan terus dilanjutkan untuk melakukan pendampingan ke masyarakat untuk pengelolaan dan pengembangan BUM Desa.]]>
<![CDATA[PELATIHAN PENGGUNAAN SISTEM INFOMASI AKUNTANSI DALAM PEMBUATAN LAPORAN KEUANGAN UMKM ]]>
<![CDATA[Asmaul Husna]]>;
<![CDATA[Hadli Lidya Rikayana]]>
<![CDATA[ Jurnal Pemberdayaan Maritim Vol 2 No 2 (2020): Journal of Maritime Empowerment ]]>
Publisher : <![CDATA[Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jme.v2i2.3508
<![CDATA[Pulau Penyengat merupakan salah satu pulau yang memiliki objek wisata sejarah di Kota Tanjungpinang. Sebagai tempat destinasi wisata yang terkenal, masyarakat pulau ini tidak menyia-nyiakan peluang usaha untuk menompang perekonomian mereka. Meskipun banyak masyarakat yang melakukan wirausaha dalam bentuk UMKM, masih sedikit dari mereka yang melakukan pencatatan transaksi. Hal ini disebabkan karena masih minimnya pengetahuan mereka tentang pencatatan dan manfaat dari pencatatan tersebut. Apalagi penggunaan sistem informasi dalam membuat laporan keuangan berdasarkan SAK EMKM. Tujuan kegiatan pengabdian masyarakat ini adalah: 1) Memberikan pemahaman tentang manfaat pencatatan bagi pelaku UMKM. 2) Memberikan edukasi tentang pencatatan transaksi berbasis teknologi informasi bagi pelaku UMKM. 3) Meningkatkan pengetahuan pelaku UMKM dalam mengembangkan sistem informasi akuntansi berbasis teknologi informasi. 4) Meningkatkan kecepatan menghasilkan laporan keuangan. 5) Menghasilkan pengusaha UMKM yang memahami pencatatan transakasi sederhana dan pengelolaan keuangan dari aktivitas bisnis yang dijalankan. Lokasi kegiatan pengabdian ini adala Pulau Penyengat. Pengabdian Kepada Masyarakat (PKM) ini merupakan penelitian dengan menggunakan teknik observasi, diskusi pendekatan kemasyarakatan, survei dan wawancara sesuai dengan tahapan kegiatan yang dilakukan. Hasil dari pengabdian ini adalah 1) Pelaku usaha belum membuat laporan keuangan sebagai pencatatan usaha mereka. 2) Masyarakat Penyengat sangat antusias dalam mengikuti Pelatihan Penggunaan Sistem Infomasi Akuntansi Dalam Pembuatan Laporan Keuangan UMKM. 3) Dengan adanya pengabdian ini mendorong pelaku UMKM membuat laporan keuangan sehingga dapat menggembangkan usahanya.]]>
<![CDATA[SOSIALISASI PERHITUNGAN DAN TARIF PAJAK PADA UMKM A-SEKAWAN KABUPATEN BINTAN ]]>
<![CDATA[Hadli Lidya Rikayana]]>
<![CDATA[ Jurnal Pemberdayaan Maritim Vol 5 No 1 (2022): Journal of Maritime Empowerment ]]>
Publisher : <![CDATA[Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jme.v5i1.5446
<![CDATA[Pertumbuhan UMKM pada masa covid di Kabupaten Bintan cukup pesat. Namun, Peningkatan pertumbuhan UMKM, tidak sejalan dengan penerimaan pajak UMKM. Penerimaan pajak bagi negara memiliki peranan yang besar sebagai sumber pendapatan negara dalam APBD. Untuk mengoptimalkan penerimaan pajak maka dilakukan perubahan sistem perhitungan pajak dari Official Assessment System menjadi Self Assessment System serta perubahan tarif pajak. Kurangnya pengetahuan akan perhitungan dan tarif pajak merupakan kendala bagi para pelaku UMKM dalam membayar pajak. Hal ini yang menimbulkan kesadaran dalam membayar pajak semakin menurun. Tujuan Pengabdian Kepada Masyarakat ini adalah untuk meningkatkan pengetahuan dan kesadaran pelaku UMKM terhadap pajak UMKM. Metode yang digunakan dalam pengabdian ini adalah sosialisasi dengan menggunakan modul sebagai alat bantu dalam menjelaskan pajak dan tarif pajak UMKM. Dari hasil Pengabdian Kepada Masyarakat yang telah dilaksanakan dengan cara sosialisasi perhitungan pajak UMKM ini sangat membantu dalam praktik usaha yang dilaksanakan, dikarenakan dengan mengetahui perhitungan pajak UMKM yang tepat dan sesuai berdampak kepada jumlah pembayaran pajak dan dapat menghilangkan biaya perhitungan pajak setiap tahunnya. Sehingga dapat mengurangi beban usaha lainnya diluar biaya produksi dan meningkatkan laba usaha.]]>
<![CDATA[Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi ]]>
<![CDATA[Teddy Haryadi]]>;
<![CDATA[Gina Septiana]]>;
<![CDATA[Hadli Lidya Rikayana]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i2.588
<![CDATA[Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.]]>
<![CDATA[Pengaruh Modal Sendiri, Volume Usaha dan Total Aset terhadap SHU Koperasi Simpan Pinjam di Tanjungpinang ]]>
<![CDATA[Hadli Lidya Rikayana]]>;
<![CDATA[Ari Suryani]]>;
<![CDATA[Teddy Haryadi]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i4.765
<![CDATA[This research aims to determine the influence of own capital, business volume and total assets on the Sisa Hasil Usaha (SHU) of Savings and Loans Cooperatives in Tanjungpinang City. This research uses descriptive research with a quantitative approach and the data used is secondary data which includes independent variables, namely own capital, business volume and total assets. Secondary data in this research was obtained from cooperative financial reports. The data analysis method in this research uses descriptive statistical test methods, classical assumption tests and multiple regression analysis. Partially, own capital, business volume and total assets have an influence on the remaining business results in cooperative savings and loan business units in Tanjungpinang City. Own capital, business volume and total assets together have an influence on the remaining business results in the cooperative savings and loan business unit in Tanjungpinang City with an R2 value of 88.1%. This means that 88.1% of SHU is influenced by own capital, business volume and total assets and the remaining 21.9% is influenced by other factors.]]>
<![CDATA[Factors For Determining The Effective Tax Rate For Infrastructure Companies For The 2018-2022 Period ]]>
<![CDATA[Teddy Haryadi]]>;
<![CDATA[Hadli Lidya Rikayana]]>;
<![CDATA[Nurul Yusyawiru]]>
<![CDATA[ Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC ]]>
Publisher : <![CDATA[Cita Konsultindo Research Center ]]>
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<![CDATA[Income smoothing is one form of management and company leadership to manage the gradual increase in company profits every year. The purpose of this study is to see the effect of Return on equity, Debt to total assets, and Current Ratio on income smoothing with effective tax rates as mediation variables. The Effective Tax Rate as a mediating variable is expected to affect the relationship between Return on equity, Debt to total assets, and Current Ratio to income smoothing. This is because tax is one form of company obligation that will increase with an increase in profits obtained by the company. The object of research is all companies engaged in the Infrastructure sector on the Indonesia Stock Exchange, the analysis period is the financial report year 2018 to 2022. The number of companies that meet the criteria is 18 companies. Data analysis technique using Partial Least Square method with WarpPLS 8.0 application. Based on the results of the analysis, Return on equity and Debt to total assets do not affect Income smoothing. The current Ratio and Effective Tax Rate have a positive effect on Income smoothing. Return on equity and Debt to total assets negatively affect the effective tax rate. The Current Ratio has a positive effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between the Current Ratio to Income smoothing. The effective tax rate cannot mediate the relationship of Return on equity and Debt to total assets to Income smoothing. Return on equity, Debt to total assets, Current Ratio, and the effective tax rate can affect income smoothing by 11%.]]>
<![CDATA[Analisis Kinerja Keuangan Koperasi Pada KP-Ri Al-Amin SMAN 5 Tanjungpinang (Tahun 2021-2023) ]]>
<![CDATA[R, Ratika]]>;
<![CDATA[Sinaga, Rahel Garzia]]>;
<![CDATA[Soimah, Nova Umi]]>;
<![CDATA[Rikayana, Hadli Lidya]]>
<![CDATA[ Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 11 (2024): June ]]>
Publisher : <![CDATA[Penerbit Yayasan Daarul Huda Kruengmane ]]>
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DOI: 10.5281/zenodo.11508786
<![CDATA[Savings and loan cooperatives are cooperatives whose activities are for the savings and loan business, the embodiment of savings cooperatives in managing the funds of their members, namely by maintaining the healthy performance of the cooperative because healthy performance is very important for a business institution. KP-RI Al-Amin SMAN 5 Tanjungpinang has never carried out an analysis using financial ratio analysis tools, so the level of efficiency of the funds being operational is not yet known. This research aims to determine the financial performance of KP-RI Al-Amin SMAN 5 Tanjungpinang in 2021-2023 using liquidity ratios, solvency ratios and profitability ratios. This research was conducted at the Republic of Indonesia Al-Amin SMAN 5 Tanjungpinang Employee Cooperative in May 2024. The object used in this research was an analysis of financial performance for the previous three years, namely 2021-2023 at KP-RI Al-Amin SMAN 5 Tanjungpinang. The research method used is a quantitative descriptive method. Data collection techniques are observation, interviews, documentation and literature study. The research results obtained on the liquidity ratio using the current ratio calculation got quite healthy results, while the solvency ratio analysis using the Total Asset to Debt ratio calculation got healthy results. The results of the profitability ratio analysis using Return On Equity calculations get unhealthy results. From the results above, it can be concluded that the financial performance analysis based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia, Number 06/Per/M.KUKM/V/2006 is still not optimal. This is because there are still ratios that are within unhealthy criteria such as ROE.]]>
<![CDATA[Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi ]]>
<![CDATA[Haryadi, Teddy]]>;
<![CDATA[Septiana, Gina]]>;
<![CDATA[Rikayana, Hadli Lidya]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i2.588
<![CDATA[Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.]]>
<![CDATA[Pengaruh Modal Sendiri, Volume Usaha dan Total Aset terhadap SHU Koperasi Simpan Pinjam di Tanjungpinang ]]>
<![CDATA[Rikayana, Hadli Lidya]]>;
<![CDATA[Suryani, Ari]]>;
<![CDATA[Haryadi, Teddy]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i4.765
<![CDATA[This research aims to determine the influence of own capital, business volume and total assets on the Sisa Hasil Usaha (SHU) of Savings and Loans Cooperatives in Tanjungpinang City. This research uses descriptive research with a quantitative approach and the data used is secondary data which includes independent variables, namely own capital, business volume and total assets. Secondary data in this research was obtained from cooperative financial reports. The data analysis method in this research uses descriptive statistical test methods, classical assumption tests and multiple regression analysis. Partially, own capital, business volume and total assets have an influence on the remaining business results in cooperative savings and loan business units in Tanjungpinang City. Own capital, business volume and total assets together have an influence on the remaining business results in the cooperative savings and loan business unit in Tanjungpinang City with an R2 value of 88.1%. This means that 88.1% of SHU is influenced by own capital, business volume and total assets and the remaining 21.9% is influenced by other factors.]]>
<![CDATA[Implementasi Penyusunan Laporan Keuangan Umkm Berbasis SAK EMKM Di Kota Tanjungpinang (Studi Kasus Pada UMKM Pangkalan LPG 3 KG Arifin Kota Tanjungpinang Periode Juni – Agustus 2024) ]]>
<![CDATA[Beizil Hakimi]]>;
<![CDATA[Ulandari]]>;
<![CDATA[Muhammad Iqbal Muzakki]]>;
<![CDATA[Devi Aryani Saputri]]>;
<![CDATA[Hadli Lidya Rikayana]]>
<![CDATA[ Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 8 No 1 (2025): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro ]]>
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DOI: 10.57093/metansi.v8i1.331
<![CDATA[Tujuan dari penelitian ini yaitu untuk mengetahui penyusunan laporan keuangan UMKM berdasarkan SAK EMKM terhadap UMKM Pangkalan LPG 3 KG Arifin. Metode penelitian yang digunakan pada penelitian ini yaitu metode deskriptif kualitatif. Data yang digunakan pada penelitian ini berupa data primer yang diperoleh dengan melakukan wawancara, dokumentasi dan observasi serta data sekunder berupa studi Pustaka. Hasil penelitian menunjukkan bahwa Laba yang diperoleh UMKM Pangkalan LPG 3 KG Arifin pada bulan juni 2024 sebesar Rp 784.083, bulan juli 2024 sebesar Rp 752.583 dan bulan agustus 2024 sebesar Rp 826.833. Nilai aktiva dan pasiva UMKM Pangkalan LPG 3 KG Arifin pada bulan juni sebesar Rp 40.328.250, bulan juli sebesar Rp 40.680.833 dan bulan agustus 2024 sebesar Rp 41.107.667. Catatan Atas Laporan Keuangan (CALK) memberikan gambaran umum tentang UMKM Pangkalan LPG 3 KG Arifin, menyatakan bahwa SAK EMKM digunakan sebagai dasar penyusunan laporan keuangan dan kebijakan akuntansi diterapkan dalam laporan keuangan tersebut.]]>
