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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Informatika Ekonomi Bisnis Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Journal of Maritime Empowerment Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Pengabdian Masyarakat Waradin Jurnal Informatika Ekonomi Bisnis Socius: Social Sciences Research Journal Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Asian Journal of Management, Entrepreneurship and Social Science
Hadli Lidya Rikayana
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Maritim Raja Ali Haji, Tanjungpinang
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Analisis Kinerja Keuangan Koperasi Pada KP-Ri Al-Amin SMAN 5 Tanjungpinang (Tahun 2021-2023) R, Ratika; Sinaga, Rahel Garzia; Soimah, Nova Umi; Rikayana, Hadli Lidya
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 11 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11508786

Abstract

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.
Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Haryadi, Teddy; Septiana, Gina; Rikayana, Hadli Lidya
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.48 KB) | DOI: 10.37034/infeb.v5i2.588

Abstract

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%.
Pengaruh Modal Sendiri, Volume Usaha dan Total Aset terhadap SHU Koperasi Simpan Pinjam di Tanjungpinang Rikayana, Hadli Lidya; Suryani, Ari; Haryadi, Teddy
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.765

Abstract

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.
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) Beizil Hakimi; Ulandari; Muhammad Iqbal Muzakki; Devi Aryani Saputri; Hadli Lidya Rikayana
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 8 No 1 (2025): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v8i1.331

Abstract

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.
Pemberdayaan Desa Gunung Kijang: Sinergi Masyarakat Kepulauan Menuju Kemandirian dan Kesejahteraan Cindy Verindica Gorat; Ruhil Amani; Chiska Hoseana Manalu; Renalda Pratiwi; Intan Wulandari; Novia Putri Ramadhania; Mega Aulia Putri; Batubara Batubara; Alga Raya Khasana; Hadli Lidya Rikayana
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 3 (2025): September : Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i3.821

Abstract

This community service program in Gunung Kijang Village, Bintan Regency, Riau Islands Province, was designed to strengthen local empowerment through the synergy of education, economy, agriculture, and social participation. The activities consisted of four initiatives: workshops on Canva-based learning media for teachers, digital marketing training and social media account creation for MSMEs, participatory mapping of challenges and potentials of local food businesses, and smart farming education using soil moisture sensors to introduce efficient irrigation technology. The results showed significant achievements across sectors. In education, teachers improved their technological skills and created interactive media that enhanced student motivation. In the economic sector, MSMEs adopted digital promotion strategies, leading to wider market reach and sales. The participatory mapping revealed obstacles such as licensing, packaging, and financial literacy, while also identifying opportunities for product diversification using local resources. In agriculture, farmers were introduced to water-saving irrigation technology that improved efficiency and supported environmentally friendly practices. On the social side, community institutions such as PKK, Karang Taruna, and farmer groups played an important role in strengthening solidarity and expanding collaboration. Overall, the program proved that integrating digital literacy, technological innovation, and community participation can accelerate rural independence while fostering sustainable welfare for island communities.
Co-Authors Agus Sutikno Agus Sutikno Alga Raya Khasana Ari Suryani Asri Eka Ratih Batubara Batubara Beizil Hakimi Chiska Hoseana Manalu Cindy Verindica Gorat Devi Aryani Saputri Dewi Sagita Putri Dewi Septiani Fatahurrazak Feny Natal Situmorang Gina Septiana Ihsyani Tasakhianur Intan Wulandari Mega Aulia Putri Muhammad Iqbal Muzakki Nova Ramadhana Novia Putri Ramadhania Novira Dwi Ayu Ningtias Nurhasanah Nurhasanah Nurul Yusyawiru R, Ratika Rangga Griyantama Reliyanti Renalda Pratiwi Ruhil Amani Sinaga, Rahel Garzia Soimah, Nova Umi Suryani, Ari Susilawati Teddy Haryadi Trisuci Larasati Tumpal Manik Ulandari Wahyu Gunodiersa Widiawati Yulfika