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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 Digital Business Journal (DIGIBIS) Jurnal Riset Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
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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Efektivitas Penggunaan Sistem Informasi Inventarisasi Sensus Barang Milik Daerah (Simfoni Bmd) Pada Bpkad Kota Pekanbaru Syahfitry*, Indah Demara; Ahyaruddin, Muhammad
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26993

Abstract

Tujuan penelitian ini adalah mengetahui efektivitas atau keberhasilan penggunaan aplikasi Sistem Informasi Inventarisasi Sensus Barang Milik Daerah (Simfoni BMD) pada BPKAD Kota Pekanbaru. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Penelitian kualitatif menggunakan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa aplikasi Simfoni BMD cukup efektif untuk digunakan dalam inventarisasi aset BMD pada BPKAD Kota Pekanbaru. Hal ini dapat dilihat dari bentuk aplikasi yang relevan dengan kebutuhan dan cukup membantu. Simfoni BMD ini juga sudah berjalan sesuai peraturan yang ada, dari LKI (Lembar Kerja Inventarisasi) atau form yang dibuat, itu telah sesuai dengan peraturan Permendagri No 47 Tahun 2021. Sudah diterapkan oleh BPKAD Kota Pekanbaru sesuai dengan peraturan yang berlaku.
FAKTOR PENENTU TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA PRODI AKUNTANSI UMRI Oca Effendi; Siti Samsiah; Muhammad Ahyaruddin
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.2423

Abstract

Pemahaman akuntansi adalah hal yang krusial bagi mahasiswa akuntansi dalam profesi akuntansi. Pemahaman akuntansi memberikan kontribusi dalam mendukung keberhasilan manajemen keuangan perusahaan. Tujuan mendasar penelitian ini adalah untuk mengungkapkan kecerdasan emosional, spritual, sosial, dan perilaku belajar dalam meningkatkan pemahaman akuntansi mahasiswa. Sebanyak 221 responden adalah populasi dalam penelitian dan sampel yang digunakan adalah sebanyak 141 berdasarkan perhitungan rumur Krejcie dan Morgan. Adapun data yang digunakan berupa data primer yang diperoleh melalui penyebaran kuesioner kepada mahasiswa. Dari hasil pengujian hipothesis ditemukan bukti bahwa hanya variabel kecerdasan emosional, sosial, dan perilaku belajar yang memiliki pengaruh positif signifikan terhadap pemahaman akuntansi, sedangkan variabel kecerdasan spritual tidak berpengaruh terhadap tingkat pemahaman akuntansi pada mahasiswa prodi akuntansi universitas muhammadiyah riau”.
PENGARUH KEJELASAN SASARAN ANGGARAN, PERENCANAAN ANGGARAN, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KOTA PEKANBARU) Yolanda Rahmadhani; Muhammad Ahyaruddin; Siti Samsiah
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 8 (2024): SINERGI : Jurnal Riset Ilmiah, Agustus 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/01qt1c82

Abstract

This study aims to determine the effect of budget target clarity, budget planning, and reporting systems on performance accountability (empirical study on Regional Apparatus Organizations in Pekanbaru City). This type of research is quantitative research. This research was conducted at Regional Apparatus Organizations (OPD) in Pekanbaru City. The research was conducted from July to August 2024. The population in this study were all employees at the Pekanbaru City OPD totaling 1,354 people. The sampling technique used in this study was purposive sampling and a sample of 47 respondents was obtained. Data sources were primary data sources from questionnaires and secondary data sources from books and journals. The data collection technique used a questionnaire. Data analysis used multiple linear regression analysis methods with performance accountability as the dependent variable and three independent variables of budget target clarity, budget planning, and reporting systems. The results of this study state that the budget target clarity variable has a positive effect on performance accountability. Budget planning has a positive effect on performance accountability. The reporting system has a positive effect on performance accountability.
English ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DITINJAU DARI RASIO KEUANGAN KOTA PEKANBARU ASSEGAF, ZAKKY HAIKAL; AHYARUDDIN, MUHAMMAD; MARLINA, EVI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4320

Abstract

Local Own-Source Revenue (PAD) is one of the main sources of funding for regional expenditures. The decline in PAD and government performance significantly impacts the financial performance of the Pekanbaru City Government. This study aims to examine the financial performance of the Pekanbaru City Government as assessed by fiscal decentralization ratio, regional independence, efficiency, effectiveness, and harmony ratios. The financial ratios used in this study include the fiscal decentralization ratio, regional dependency ratio, efficiency ratio, effectiveness ratio, and harmony ratio. The data utilized in this research comprise primary data obtained through interviews and secondary data in the form of the financial statements of the Pekanbaru City Government. The study employs the interactive data analysis method by Miles & Huberman. The results indicate that the financial performance of the Pekanbaru City Government, as measured by the fiscal decentralization ratio, tends to be fairly good, while efficiency is classified as highly efficient. However, the effectiveness ratio indicates ineffective financial performance, and the calculation of the independence ratio shows that Pekanbaru's level of dependency is relatively low or consultative. Furthermore, operational expenditures dominate over capital expenditures, which hinders the provision of infrastructure and facilities that support the improvement of public welfare and services in Pekanbaru City.
Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Provinsi Riau Az Zahra, Queen Shakira; Queen Shakira Az Zahra; Muhammad Ahyaruddin; Mentari Dwi Aristi
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 2 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i2.3074

Abstract

This study aims to examine the influence of regulation, incentives, accounting control, organizational culture, and management commitment on the performance accountability of government agencies in Riau Province. A quantitative approach was applied by distributing questionnaires to 120 respondents consisting of echelon II, III, and IV officials. Data were analyzed using WarpPLS 7.0 through measurement model testing (outer model), structural model testing (inner model), and hypothesis testing. The results indicate that regulation, accounting control, organizational culture, and management commitment have a significant positive effect on performance accountability, while incentives exert a significant negative effect. The R-square value of 0.700 demonstrates that the independent variables explain 70% of the variance in performance accountability, with the remaining 30% influenced by other factors outside the model. These findings emphasize the critical role of consistent regulation, effective accounting control, supportive organizational culture, and strong management commitment in enhancing the performance accountability of government institutions. 
PENGARUH KOMPETENSI, KOMPENSASI, KOMITMEN ORGANISASI, DISIPLIN KERJA, DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA PEKANBARU Zulnanda Mawarni; Muhammad Ahyaruddin; Nur Fitriana
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 4 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i4.4758

Abstract

This study aims to determine the effect of competence, compensation, organizational commitment, work discipline, and internal control on employee performance. The research method used in this study is a quantitative method where the data collection in this study is primary data by distributing questionnaires directly to respondents. The population in this study are all employees who work at the Pekanbaru City Population and Civil Registration Office with 66 respondents. The analytical method used in this study is the multiple linear regression analysis methods and processed using the SPSS version 26 program application. The results of this study indicate that partially the competence, compensation, and internal control variables have a positif and significant effect on employee performance while the organizational commitment and work discipline variables have a no effect on employee performance. Simultaneously competence, compensation, organizational commitment, work discipline and internal control have a positif and significant effect on employee performance. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, kompensasi, komitmen organisasi, disiplin, dan pengendalian internal terhadap kinerja pegawai. Adapun metode penelitian yang digunakan dalam penelitian ini ialah metode kuantitatif yang dimana pengumpulan data dalam penelitian ini ialah data primer dengan menyebar kuesioner secara langsung kepada responden. Populasi dalam penelitian ini yaitu seluruh pegawai yang bekerja di kantor Dinas Kependudukan dan Pencatatan Sipil Kota Pekanbaru dengan jumlah responden sebanyak 66. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda dan diolah menggunakan aplikasi program SPSS versi 26. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kompetensi, kompenasi, dan pengendalian intenal berpengaruh positif dan signifikan terhadap kinerja pegawai sedangakan variabel komitmen organisasi dan disiplin kerja tidak berpegaruh terhadap kinerja pegawai. Secara simultan kompetensi, kompensasi, komitmen organisasi, disiplin kerja, dan pengendalian internal berpengaruh positif dan signifikan terhadap kinerja pegawai.
Co-Authors Adriyanti Agustina Putri Agustiawan Agustiawan agus 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 Winarso, Doni Dwi Widiarsih Dwi Widiarsih Edo Arribe, Edo 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 Lawita, Nadia Fathurrahmi Maharani Putri Mialdy Marsya, Ulmi Masyitha Putri Fahmi Mentari Dwi Aristi Mentari Dwi Aristi Mizan Asnawi Mizan Asnawi, Mizan Muhammad Faisal Amrillah Nadia Fathurahmi Lawita Nadia Fathurahmi 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 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