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All Journal Jurnal Akuntansi & Auditing Indonesia E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Journal of Accounting and Investment Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis Performance : Jurnal Bisnis dan Akuntansi Reviu Akuntansi dan Bisnis Indonesia Muhammadiyah Riau Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Jurnal Akuntansi AKTIVA Akuntansi'45 Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal of Education Technology Information Social Sciences and Health Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JFAS : Journal of Finance and Accounting Studies Digital Business Journal (DIGIBIS) Jurnal Riset Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi dan Bisnis Krisnadwipayana
Ahyaruddin, Muhammad
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN PASAMAN Safpremi, Yolla; Putri, Annie Mustika; Ahyaruddin, Muhammad
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5386

Abstract

This study aims to determine the influence of the factors that influence the absorption of the budget in the Pasaman Regency Government. The population in this study were all Regional Apparatus Organizations in the Pasaman Regency Government which consisted of 40 OPD. Sources of data used in this study is primary data and data collection is done directly by using a questionnaire. The research method used is a quantitative method with multiple linear regression analysis. The variables in this study consisted of 3 independent variables (independent) and the dependent variable (dependent). The 3 independent variables are the quality of human resources (X1), budget planning (X2), and procurement of goods and services (X3), while the dependent variable is budget absorption (Y). The results of this study indicate that partially the quality of human resources, budget planning, and procurement of goods/services has a positive and significant effect on the absorption of the Pasaman Regency Government's budget.
Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi : Studi Kasus Wajib Pajak Orang Pribadi di Wilayah Kantor Pelayanan Pajak Pratama Tampan Pekanbaru Siti Rahayu Ningsih; Evi Marlina; Muhammad Ahyaruddin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3356

Abstract

This research aims to examine the influence of taxpayer awareness and tax sanctions on individual taxpayer compliance. In this research, the method used for data collection was a questionnaire. The population in this study is individual taxpayers registered at the Pratama Tampan Pekanbaru Tax Service Office. Sampling used the random sampling method, with a total sample of 160 taxpayers. This research is quantitative research, the data obtained was processed using SPSS version 21. The results of this research show that taxpayer awareness and tax sanctions influence individual taxpayer compliance.
Penyuluhan Edukasi Kesetaraan Gender untuk Kesehatan Mental bagi Ibu Rumah Tangga di Desa Tangga Batu Putri, Annie Mustika; Marsya, Ulmi; Puji, Ari Andriyas; Haris, Aidil; Ahyaruddin, Muhammad; Asnawi, Mizan; Fitria, Sarah
Jurnal Pengabdian UntukMu NegeRI Vol. 8 No. 3 (2024): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v8i3.7220

Abstract

Tangga Batu is one of the villages in Rokan Hilir Regency that receives many educational programs through outreach. This implementation focuses on several aspects, namely on the good practices of the intervention program and its impact which is carried and which targets starting from the general public, young women as prospective brides or not. Efforts to overcome this require multi-factor synergy and the role of stakeholders with the role of 1) central and regional governments as initiators, facilitators, and motivators 2) professional and academic organizations as think tanks, 3) development partners to strengthen initiation, collaboration, and monitoring and evaluation collaboration, 4) social institutions. This service aims to describe the intervention program that has been carried out to address local communities in maintaining reproductive health and gender equality. The intervention programs implemented by the central and regional governments, and motivators from academics and social partners have been running well, as indicated by the response of stakeholders who actively participate in the programs.
Challenges and Opportunities for Sustainable Financial Management at Bank Jatah Pekanbaru Ahmad Fauzan; Muhammad Ahyaruddin
Journal of Education Technology Information Social Sciences and Health Vol 3, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetish.v3i2.3499

Abstract

Based on data from the population and civil registration office, the number of family cards recorded in the city of Pekanbaru is 334,109, if in 1 family produces 1 kg of household waste per month, then the amount of household waste produced is 334,109 kg which can pollute the environment in the city of Pekanbaru. This research uses a descriptive qualitative approach and primary data sources. Data were collected through documentation, interviews, and observation. By interviewing the Director of the Ration Bank, the researcher asked about the challenges of increasing community awareness and participation in the Ration Bank program and some of the ways the Ration Bank program can create new jobs for local communities. The results of this study concluded that sustainable financial management in Bank Jatah Pekanbaru, especially in the management of used cooking oil waste can provide significant economic and environmental benefits for the community. It also increases community awareness by changing the mentality that is less concerned about the environment, and there are opportunities to create new jobs and increase community participation through attractive programs and incentives.
Pengaruh Teknologi Informasi, Kualitas Sumber Daya Manusia, dan Pengendalian Internal terhadap Kinerja Instansi Pemerintah di Kabupaten Kampar Rika Anisa; Agustiawan Agustiawan; Muhammad Ahyaruddin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5016

Abstract

This research is a quantitative study designed to investigate the impact of information technology utilization, human resource quality, and internal control on the performance of government agencies within the Regional Government Organizations in Kampar Regency. The study uses purposive sampling, targeting heads of departments, heads of divisions, and secretaries from 53 regional government organizations in Kampar Regency, with a total of 53 respondents. A quantitative approach with a survey research type is employed, conducted both in-person and online via Google Forms. To ensure data quality, validity tests were administered, and normality tests were included as part of the classical assumption tests. Data analysis was carried out using multiple linear regression models. Hypothesis testing was conducted through partial tests (T-tests) and the coefficient of determination (R²). The findings reveal that information technology utilization and internal control significantly influence the performance of government agencies within the regional government organizations of Kampar Regency, while human resource quality negatively impacts their performance
Comparative Analysis of Stock Prices, Stock Returns, Abnormal Returns and Trading Volume Before and After the Announcement of Covid-19 Suryanti, Anggi Aprilia; Ahyaruddin, Muhammad; Fitriana, Nur
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.19144

Abstract

This study analyzes significant differences in stock prices, stock returns, abnormal returns, and stock trading volume of telecommunications companies before and after the announcement of COVID-19 in Indonesia. The analysis was conducted using Paired Sample T-Test for normally distributed data and Wilcoxon Signed Rank Test for non-normal data, with the help of Microsoft Excel 2010 and SPSS-24 in data processing. The results showed that the COVID-19 announcement had a significant effect on the four variables. Stock prices decreased due to selling pressure triggered by economic uncertainty, so investors became more selective. Although stock prices decreased, trading volume increased due to panic selling. Investors try to minimize risk by releasing stocks and shifting their investments to safer instruments. This finding reinforces the Efficient Market Theory, which states that information related to the COVID-19 pandemic is quickly reflected in stock prices and trading volumes. From a policy perspective, these results emphasize the importance of risk mitigation strategies for investors as well as the government's role in stabilizing the market to reduce the impact of volatility due to global events. The uniqueness of this study lies in analyzing the impact of COVID-19 on the telecommunications sector in Indonesia, which has rarely been studied.
Research trend on accountability and government performance: A bibliometric analysis approach Muhammad Ahyaruddin; Mohd Nor Hakimin bin Yusoff; Siti Afiqah binti Zainuddin; Agustiawan Agustiawan
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.20307

Abstract

Research aims: This research aims to analyze the trends, map the conceptual structure, and present the picture of research direction on accountability and government performance topics.Design/Methodology/Approach: A bibliometric analysis was used to obtain a structured overview and the research trend on accountability and government performance domains. The authors used the Scopus database from 1983 to 2022 and got 214 published documents, which were then analyzed with VOSviewer software and “Scopus Analyze Search Results.”Research findings: This study uncovered a significant increasing trend in the number of publications on accountability and government performance research, from two documents in 1985 to eighteen documents in 2022. The USA is the most productive country publishing on accountability and government performance research, followed by the United Kingdom, Indonesia, China, Australia, Canada, Germany, Netherlands, Spain, and Italy. The keywords that can be used for further research related to accountability and government performance are e-government, transparency, local government, governance approach, performance management, and corruption.Theoretical contribution/Originality: Based on the best of the authors’ knowledge, this is the first paper that analyses the research trend on accountability and government performance with the use of bibliometric analysis. In addition, for exploring and analyzing large volumes of scientific research, the use of bibliometric analysis is a popular and rigorous method.Practitioner/Policy implication: The use of bibliometric analysis is essential to identify research gaps and look for themes or terms and become a potential direction to explore the relationship of each term.
PENGARUH PERTUMBUHAN PERUSAHAAN, PELUANG INVESTASI, ARUS KAS, DAN PERJANJIAN UTANG TERHADAP KONSERVATISME AKUNTANSI (PERUSAHAAN SEKTOR KESEHATAN PERIODE 2021-2023) Giawa, Hidayatul Fadilah; Ahyaruddin, Muhammad; Fionasari, Dwi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4595

Abstract

This study aims to examine the effect of company growth, investment opportunities, cash flow, and debt covenants on accounting conservatism in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The study employed a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website. The sample was determined through purposive sampling and consisted of 24 companies with a total of 72 observations over three years. The dependent variable was accounting conservatism, measured using the accrual basis, while the independent variables included company growth, investment opportunities, cash flow, and debt covenants. Data analysis was performed using multiple linear regression with SPSS version 22 software, accompanied by classical assumption tests to ensure model validity. This study is expected to provide theoretical contributions to the development of accounting studies, particularly regarding the factors influencing accounting conservatism. Practically, the research results are expected to serve as a reference for company management in applying the principle of conservatism to improve the quality of financial reports and maintain stakeholder trust. These findings can also provide input for investors and creditors in evaluating the financial performance of companies in the healthcare sector.
Evaluasi Kinerja Pelayanan Publik Farhan, Reizy; Agustiawan; Ahyaruddin, Muhammad
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 2 (2025): October
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i2.166

Abstract

Penelitian ini bertujuan untuk menganalisis strategi manajemen administrasi publik dalam meningkatkan efektivitas penerimaan pajak pada era digital. Transformasi digital dalam sistem perpajakan menuntut reformasi manajerial agar penerimaan pajak lebih optimal, transparan, dan akuntabel. Namun, perubahan tersebut menghadapi berbagai kendala, seperti rendahnya kompetensi sumber daya manusia, lemahnya koordinasi antarinstansi, serta minimnya pemanfaatan data dalam pengambilan keputusan fiskal. Penelitian ini menggunakan metode studi pustaka (library research) dengan pendekatan kualitatif deskriptif, mengkaji berbagai literatur ilmiah, jurnal, dan dokumen kebijakan terkait strategi pengelolaan perpajakan digital. Hasil kajian menunjukkan bahwa efektivitas penerimaan pajak digital sangat ditentukan oleh kemampuan manajemen publik dalam membangun sistem tata kelola yang adaptif, inovatif, dan berbasis teknologi informasi. Negara-negara dengan sistem perpajakan digital yang berhasil cenderung memiliki strategi manajerial yang menekankan pada kolaborasi, penguatan kapasitas SDM, serta integrasi sistem digital yang andal. Di Indonesia, keberhasilan transformasi pajak digital memerlukan penguatan strategi manajemen, reformasi kelembagaan, dan pengembangan sumber daya aparatur. Kesimpulannya, manajemen administrasi publik yang kuat menjadi kunci dalam meningkatkan efektivitas penerimaan pajak digital secara berkelanjutan.
Digital Ekonomi dan Pemberdayaan Pengelolaan Keuangan Guna Meningkatkan Pelayanan dan Kemampuan Manajerial pada SMK Muhammadiyah 3 Pekanbaru Winarso, Doni; Edo Arribe; Muhammad Ahyaruddin
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 2 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i2.6015

Abstract

Sekolah Menengah Kejuruan (SMK) 3 Pekanbaru city is an educational institution under the Amal Usaha Muhammadi(AUM) which equips its students with vocational training and Al-Islam Kemuhammadiyahan values. The problems faced by partners are 1) Principals' difficulties in controlling budget use because financial management is still done manually so it can impact the decision-making process 2) Services to students are not yet supported by adequate technology and information systems. From several problems that exist with partners, So service is prioritized on financial issues. The solutions offered to partners in overcoming several problems include 1) Education and empowerment of school financial management in supporting financial services, 2) Digital economy to improve services and make it easier for managers to make policies. The main output of this service is increasing the management and financial service capabilities of partners and assisting managers, especially school principals, in making decisions based on real financial data based on appropriate technology in the form of a school financial management information system at SMK Muhammadiyah 3 Pekanbaru
Co-Authors Adriyanti Agustina Putri Agustiawan Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Ahmad Fauzan Anne Mustika Anriva, Della Hilia Aristi, Mentari Dwi ASSEGAF, ZAKKY HAIKAL Az Zahra, Queen Shakira Azmi, Zul Azura Luthfiyah Ara Della Hilia Anriv Dian Hafiza Triana Dian Puji Puspita Sari Dian Sukma Doni Winarso, Doni Dwi Widiarsih Dwi Widiarsih Edo Arribe, Edo Elida Mardiana Evi Marlina Evi Marlina Evi Marlina, Evi Faizah Hardi Yanti Farhan, Reizy Febby Syah Putri Mulyani Fionasari, Dwi Franciska Cindy Yulianty Giawa, Hidayatul Fadilah Haris, Aidil Hidayah, Sella Azara Lailatul Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Indah Demara Syahfitry* Isran Bidin Isranbidin Isranbidin Maharani Putri Mialdy Marsya, Ulmi Masyitha Putri Fahmi Mentari Dwi Aristi Mentari Dwi Aristi Mizan Asnawi Mizan Asnawi, Mizan Mohd Nor Hakimin bin Yusoff Muhammad Faisal Amrillah Nabila, Raysa Putri Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Nadia Fathurrahmi Lawita Nidya Vitriana Nur Fauziah Busra Nur Fitriana Nur Fitriana Oca Effendi Pirdaus, Padli Puji, Ari Andriyas Putri Rahmadhanni Putri, Annie Mustika Queen Shakira Az Zahra Rama Gita Suci Ramadanis Ramadanis Rika Anisa Rusdi Akbar Safpremi, Yolla Sarah Fitria Selatri Wulandari Siti Afiqah binti Zainuddin SITI RAHAYU NINGSIH siti rodiah Siti Rodiah Siti Samsiah Siti Samsiah Suryanti, Anggi Aprilia Syahfitry*, Indah Demara Utari Praweswari Wira Ramashar Wira Ramashar Yola Oktaliza Yolanda Rahmadhani Yolanda Rasyid Yulisda Rata Widayanti Zulnanda Mawarni Zuraifa Nadila