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All Journal PROSIDING SEMINAR NASIONAL Sosiohumaniora Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Publica : Jurnal Administrasi Pembangunan dan Kebijakan Publik jurnal niara Jurnal Manajemen Pelayanan Publik Journal of Governance Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal Publicuho (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Pendidikan dan Konseling Jurnal Ilmiah Edunomika (JIE) Publica: Jurnal Pemikiran Administrasi Negara Reswara: Jurnal Pengabdian Kepada Masyarakat Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Jurnal Pengabdian kepada Masyarakat Nusantara Fokus: Publikasi Ilmiah untuk Mahasiswa, Staf Pengajar dan Alumni Universitas Kapuas Sintang JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Public Administration Journal of Research Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) juremi: jurnal riset ekonomi PUBLIKA : Jurnal Ilmu Administrasi Publik Jurnal Pengabdian Masyarakat Bestari (JPMB) JOURNAL OF COMMUNITY SERVICES PUBLIC AFFAIRS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Administrasi Negara Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Pengabdian Masyarakat Sains dan Teknologi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Education Technology Information Social Sciences and Health Jurnal Masyarakat Mengabdi Nusantara Journal of Research and Development on Public Policy Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Mutiara Ilmu Akuntansi Journal Publicuho Jurnal Media Administrasi Jurnal Mahasiswa Manajemen dan Akuntansi Cross-border MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Innovative: Journal Of Social Science Research Jurnal Nusantara Berbakti NeoRespublica : Jurnal Ilmu Pemerintahan Jurnal Akuntan Publik Jurnal Multidisiplin Teknologi dan Arsitektur Income Journal: Accounting, Management and Economic Research Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Akuntansi: Jurnal Riset Ilmu Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Public Service And Governance Journal Journal of Management Education Social Sciences Information and Religion Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Journal of Ekonomics, Finance, and Management Studies J-CEKI
Hasim As'ari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Transportation Other

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Strategi Pengembangan Koperasi Syariah Di Kota Pekanbaru Veni Angriani; Hasim As'ari
PUBLIKA : Jurnal Ilmu Administrasi Publik Vol. 7 No. 2 (2021): Publika : Jurnal Ilmu Administrasi Publik
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.995 KB) | DOI: 10.25299/jiap.2021.vol7(2).6938

Abstract

Sharia cooperatives are a form of sharia economic development in existing social developments. Cooperatives, especially sharia cooperatives, are synonymous with a populist economic system with a pattern of Islamic religious rules and mutual trust. Pekanbaru is the area with the highest number of sharia cooperatives compared to other areas in Riau Province. The research objective shows that the strategy for developing sharia cooperatives in the city of Pekanbaru and looking at the inhibiting factors for the strategy of Islamic cooperatives through strategies that have been carried out by the Department of Cooperatives and SMEs in the city of Pekanbaru This study uses the strategy theory of Richard Rumlet (2012) which uses 4 indicators, namely: 1). Consistency, 2). Conformity, 3). Excellence, and 4). Appropriateness. This study uses a qualitative method located in Pekanbaru City. In connection with the strategy carried out in the development of sharia cooperatives in Pekanbaru City carried out by the Pekanbaru City Cooperative and UMKM Office, it turns out that it is not serious in its realization, there are still no regulations governing cooperatives in the city of Pekanbaru and there is no strategy implemented to carry out conventional cooperative development strategies.
Implementasi Kebijakan Penyelenggaraan Perlindungan Anak Di Kabupaten Rokan Hulu Melani Sahputri; Hasim As'ari
PUBLIKA : Jurnal Ilmu Administrasi Publik Vol. 7 No. 2 (2021): Publika : Jurnal Ilmu Administrasi Publik
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.516 KB) | DOI: 10.25299/jiap.2021.vol7(2).7440

Abstract

This research was conducted with the aim of being able to find out and explain how the implementation of child protection policies and the inhibiting factors in implementing child protection in Rokan Hulu Regency. The implementation theory used is the Merille S. Grindle theory which contains two variables, namely the content of policy and the policy environment (implementation context). The type of research used is descriptive qualitative research. Data collection techniques using interviews, observation and documentation.The results in the study show that the implementation of child protection has not been implemented properly, including the degree of change desired, policy programs, resources, power, interests, and strategies of policy actors, institutional characteristics, level of compliance and response from implementation. So that there are still obstacles that occur, namely: (1) insufficient budget in providing treatment for child victims of violence. (2) lack of human resource capacity, inadequate facilities in implementing policies. (3) differences in public perception. (4) the organization has not yet formed the UPTD for the protection of women and children which spe.cifically handles child violence, causing an overload of tasks within the organization’s scope.
Implementasi Kebijakan Pengurangan Penggunaan Kantong Plastik di Kabupaten Siak : (Studi Pada Kawasan Objek Wisata, Pasar Tradisional dan Kantor Pemerintah) Novela Lestari Novela Lestari; Hasim As'ari
PUBLIKA : Jurnal Ilmu Administrasi Publik Vol. 8 No. 1 (2022): Publika : Jurnal Ilmu Administrasi Publik
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jiap.2022.vol8(1).9213

Abstract

This research was conducted with the aim of knowing and analyzing the implementation of policies to reduce the use of plastic bags and find out what are the inhibiting factors of implementing policies to reduce the use of plastic bags in tourist attractions, traditional markets and government offices in Siak Regency. The implementation theory used is the MSN-Approach implementation theory from Yulianto Kadji (2015) which sees the implementation of three approaches, namely the mentality approach, the systems approach and the networking approach. The method used in this research is a qualitative research method. The required data, both primary and secondary data, were obtained by means of observation, interviews and documentation. The results of this study indicate that: first, the implementation of the policy to reduce the use of plastic bags in Siak Regency has not run optimally. Second, the inhibiting factors in implementing the policy are not comprehensive socialization, the presence of street vendors who are not orderly, there is no sanction for violators, and people's habits are difficult to change.
IMPLEMENTASI KEBIJAKAN PENYELENGGARAAN ADMINISTRASI KEPENDUDUKAN DI KABUPATEN KUANTAN SINGINGI: (Studi Kasus Akta Kematian) Khapiz Al-Farisi; Hasim As’ari
Public Service and Governance Journal Vol. 4 No. 1 (2023): Januari: Public Service and Governance Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/psgj.v4i1.875

Abstract

Every citizen has the right to civil registration in the sense that he has the right to request an authentic deed from a state official. It is still rare for residents to realize how important a deed is for them in sustaining their life. The purpose of this study is to analyze and describe the implementation of the policy for implementing population administration in the possession of death certificates for the community at the Population and Civil Registration Office of Kuantan Singingi Regency and to identify obstacles in implementing the policy for implementing population administration in making death certificates at the Population and Civil Registration Service for Kuantan Regency Singingi. Qualitative research as a research method that starts from assumptions, interpretive/theoretical lenses, and studies of research problems that look at how individuals or groups interpret social or humanitarian problems. The results of the research that the researchers conducted regarding the implementation of population administration administration policies in Kuantan Singingi Regency (a case study of death certificates), namely, the policy of implementing population administration regarding death certificates had not been properly implemented by the Kuantan Singingi Regency Population and Civil Registration Service, this was obtained from several factors, namely Policy standards and targets/measures and objectives, resources, characteristics of implementing agents, implementor communication, attitude and position of executors, social, economic and political environment. The second obstacle is the lack of socialization related to population administration. The third obstacle is the lack of public awareness.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Profitabilitas, Dan Intensitas Modal Terhadap Penghindaran Pajak Vidya Dina Indaryanti; Hasim As'ari
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.932

Abstract

Pajak adalah beban keuangan wajib yang dikenakan pada individu, berfungsi sebagai sumber pendapatan bagi pemerintah. Namun, penetapan pajak memiliki efek mengurangi keuntungan bersih perusahaan. Oleh karena itu, perusahaan sering terlibat dalam penghindaran pajak sebagai cara untuk meringankan kewajiban pajak mereka. Penghindaran pajak mengacu pada pendekatan strategis yang memanfaatkan celah-celah yang ada dalam peraturan pajak untuk secara legal meminimalkan kewajiban keuangan yang terkait dengan pajak. Tujuan dari penelitian ini ialah untuk mengidentifikasikan faktor-faktor yang berdampak pada terjadinya penghindaran pajak perusahaan. Studi ini menggunakan sampel yang mencakup korporasi telekomunikasi yang terdaftar di Bursa Saham Indonesia selama tahun 2018-2021. Metode yang digunakan untuk pengumpulan sampel ialah pengambilan sampel purposive. Studi ini termasuk pengujian hipotesis, secara khusus menggunakan analisis regresi berganda. Temuan studi mengungkapkan bahwa tidak terdapat hubungan antara variabel ukuran perusahaan dan penghindaran pajak. Demikian pula, variabel pertumbuhan penjualan tidak terdapat dampak pada terjadinya penghindaran pajak. Namun, variabel profitabilitas, seperti yang diukur oleh return on assets (ROA), memiliki dampak positif pada penghindaran pajak. Di sisi lain, intensitas modal tidak memiliki efek signifikan pada penghindaran pajak.
Systems Approach Dalam Implementasi Kebijakan Percepatan Penurunan Stunting di Kecamatan Tapung Kabupaten Kampar Riva Mutiara; Hasim As’ari
Journal of Management Education Social Sciences Information and Religion Vol 1, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mesir.v1i2.2899

Abstract

Implementasi Kebijakan Percepatan Penurunan Stunting merupakan salah satu upaya pemerintah dalam mengurangi prevalensi stunting secara bertahap dalam populasi anak-anak, meningkatkan kesejahteraan dan kesehatan anak-anak dengan memastikan bahwa mereka menerima nutrisi yang cukup baik. Namun dalam pelaksanaannya kebijakan ini masih terdapat kendala seperti adanya keterbatasan pengetahuan, keterbatasan ekonomi dan adanya penyebab dari faktor lingkungan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan yang bersifat deskriptif. Penelitian ini mengacu pada teori Implementasi Yulianto Kadji yang memiliki 3 indikator yaitu sistem regulasi, sistem nilai budaya, dan sistem fungsi dan organisasi. Hasil penelitian ini menunjukkan bahwa systems approach dalam implementasi kebijakan percepatan penurunan stunting di Kecamatan Tapung masih belum berjalan dengan baik. Faktor yang mendukung pelaksanaan kebijakan ialah adanya kerjasama antara pemerintah, pihak swasta dan masyarakat yang baik. Lalu faktor penghambat dalam penelitian ini adalah keterbatasan sumberdaya manusia dan interdependensi yang negatif dari masyarakat terhadap bantuan stunting. Dengan demikian Pemerintah Kecamatan Tapung diharapkan dapat meningkatkan pelatihan dan penyuluhan kepada masyarakat dengan melibatkan pemerintah desa, puskesmas, dan balai penyuluh keluarga berencana, agar kebijakan percepatan penurunan stunting di Kecamatan Tapung berjalan dengan lancar.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Pt Amanah Garment Internasional Retno Wulandari; Hasim As’ari
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.333

Abstract

Retno Wulandari, 2023 The Influence of Good Corporate Governance on Financial Performance at PT Amanah Garment International. Thesis for the Accounting study program, Faculty of Economics, Mercu Buana University, Yogyakarta (supervised by Mr. Hasim As'ari, S.E., M.M).This research aims to analyze and determine the influence of Good Corporate Governance on Financial Performance at PT Amanah Garment International. The research was conducted from May to June 2023. The population of this study consisted of employees in the finance and corporate departments of PT Amanah Garment International. The sample size taken for this research was 49 individuals. The data will be analyzed using multiple linear regression.
Sosialisasi Pengelolaan Keuangan Rumah Tangga Pada Karyawan New Topsy Salon Plaza Ambarrukmo Gabriella Julianika Erline; Hasim As’ari
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): Mei : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v3i2.1627

Abstract

Financial planning and management for employees of New Topsy Salon Plaza Ambarrukmo Yogyakarta hasn’t been done optimally. Some employees are unable to pay debts on time and unable to pay mandatory contributions because of various reasons. The purpose of this community service activity is to increase knowledge & skills in financial planning & management, especially for employees at New Topsy Salon Plaza Ambarrukmo Yogyakarta. This community service activity at New Topsy Salon Plaza Ambarrukmo, Yogyakarta was carried out on April 05, 2023. The methods used in community service activities include counseling, discussion, questions and answers. The results, shows that community service activities at New Topsy Salon Plaza Ambarrukmo, Yogyakarta succeeded in providing education about ideal financial planning to employees, including housewives and employees who aren’t married. Participants were able to understand the importance of planning finances systematically and managing expenses, income, and investments to achieve short-term and long-term financial goals.
Literatur Review: Aspek Perpajakan Dan Strategi Transfer Pricing Bagi Perusahaan Multinasional Muhammad Rizqi Ausa’ie; Hasim As’ari
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.997

Abstract

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.
Sistem Akuntansi Penerimaan Kas Dari Penjualan Tunai Pada PT Kastara Yasa Mahika Di Yogyakarta Vita Rahayu; Hasim As’ari
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1259

Abstract

Sistem Akuntansi adalah organisasi formulir, catatan dan laporan yang dikoordinasi sedemikian rupa dan menyediakan informasi keuangan yang dibutuhkan oleh manajemen guna memudahkan pengelolaan perusahaan. Sistem akuntansi yang biasa digunakan oleh perusahaan salah satunya adalah sistem penerimaan kas dan pengeluaran kas. Sistem penerimaan kas menangani penerimaan kas yang didapatkan dari penjualan maupun pendapatan jasa, sistem pengeluaran kas menangani pengeluaran kas yang terjadi secara rutin pada sebuah perusahaan. Penerapan sistem penerimaan dan pengeluaran kas pada perusahaan sangatlah penting, mengingat kas adalah aset yang mudah berubah dibandingkan dengan aset lain, sehingga kas merupakan alat pembayaran yang bebas dan selalu siap sedia untuk digunakan. Adapun tujuan yang ingin dicapai penulis dalam penelitian ini adalah untuk mengetahui penerapan sistem akuntansi penerimaan kas dari penjualan tunai yang efisien dan dapat diaplikasikan pada PT Kastara Yasa Mahika. Metode penelitian ini menggunakan jenis data kualitatif dan kuantitatif. Analisis data yang digunakan adalah analisis deskriptif. Hasil temuan yang didapat di PT Kastara Yasa Mahika ini, adalah dokumen-dokumen yang digunakan dalam penerimaan kas belum diotorisasi nama, waktu, dan tanda tangan penerimaan kas seperti menambahkan bukti kas masuk, fungsi akuntansi belum membuat jurnal pembantu (jurnal ipenerimaan ikas), supaya apabila terdapat beberapa cabang baru, akan mempermudah mencari data untuk membuat laporan. Adapun sistem akuntansi penerimaan kas tunai pada PT Kastara Yasa Mahika, yaitu bagian penjualan akan melayani dan menerima pesanan pembeli, bagian kasir melakukan input data pembelian ke aplikasi kasir yaitu POS Majo, pesanan diserahkan kepada pembeli beserta nota atas transaksi yang telah dilakukan. Bagian Akuntansi melakukan pencatatan penjualan dan pendapatan harian kedalam jurnal umum, setelah selama satu periode bagian akuntansi membuat laporan keuangan per bulan
Co-Authors Abd. Rasyid Syamsuri Abdul Halim Achmad Hanafi Adelia Puji Gusti Adi Putra Adianto Adianto ' Adianto . Adianto Adianto Adianto Adianto Agusurio Azmi Ahmad Syahrul Tarigan Aprilia Ningsih Artika Pertasari Audita Nuvriasari Azfa Pabulo Bakti Pamungkas, Yoga Bouk, Theresia Cahyasari, Monika Weni Candra Kirana Chika Virginia Novri Utari Dadang Mashur darlis, erni Dedi Kusuma Habibie Desrita Sari Diana Airawaty Dzulfikri Rizqullah Elfrida Ratnawati Elfridus Wahyudi Elida Sahni Siregar Elisabet Panjaitan Elvinda Trias Putri Endang Agustin Erlinda Tri Hapsari erni darlis Ewina Ratu Febri Yuliani Febriani Affi Febry Adi Putro Fulgentius Lambertus Januartha Gabriella Julianika Erline Geovani Meiwanda Grace Anjelina Siahaan Gusliana HB Hafizh Ayyasy Habibi Harapan Tua R. F. S Hartoto Hermagita Utari Gunawan Herniyati Herniyati Herniyati Herniyati, Herniyati Husni Zelika Ika Wulandari Ikhsan Risniawan Putra Indah Permatasari Insani Santa Maria Irvan Irvan Irwin Mirza Umami Ita Fitria Jems Brian Tombo Jumani Junianti Novita Manurung Kamal Badri Khairani Ritonga Khapiz Al-Farisi Kisia Tri Hapsari Kuni Naila’L Muna Lestari Fitri Tobing Lisa Olivia Saputri Lukfti Yolanda M Khairi Febriyanda M. Y Tiyas Tinov Mayarni Mayarni Maysara Maysara Melani Sahputri Melsy Oktary Meyzi Herianto Meyzi Heriyanto Mita Rosaliza Mita Rosaliza, Mita Monica Rosiana Sitorus Muhaini Prihatin Muhammad Daffa Arya Nugraha Muhammad Gaza Wiriadi Muhammad Rizqi Ausa’ie Nike Nurfadilla Novela Lestari Novela Lestari Novi Lovita Sari Novriana Hafizhah Nur Hadi Prabawa Nur Laila Meilani Nur Laila Melani Nur Leila Meilani Popi Anggraini Rafika Setyawati Raihan Hasit Raja Malinda Jeliantika Renya Anjelina Retno Wulandari Ricky Wijaya Kusuma Rifandra Akbari Rini Natalia Br Manik Risky Arya Putri Riva Mutiara Rizan Hasbullah Rizki Nur Khasanah Rochmad Bayu Utomo Rona Anggie Virany Roni Fasla Rumini Rumini Saipul Al Sukri SARAH MAULIDA Sarlis Sarlis Satriawan Adinugroho Seno Andri Serli Rahmaniah Siti Khaeromah Siti Khaeromah Siti Nuranisa Aziar Sitri Soniati Sonia Fayola Suci Ramadyah Sujianto Sujianto Sujianto Sujianto Sujianto Susanti, Delpi Sutisna Sutisna Uci Wulandari Ulfika Affuri Toriqudin Ulil Amri Veni Angriani Vidya Dina Indaryanti Vita Rahayu Wan Hermanto Willa Oktarina Winda Mediana Windyaningsih Dwi Astuti Yesi Nazila Yohanes Dela Salle Batesa Leu Yuda Ariandi zahrah nabilah Zaili Rusli Zulkarnaini Zulkarnaini