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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 Reviu Akuntansi dan Bisnis Indonesia Muhammadiyah Riau Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Jurnal Akuntansi AKTIVA Akuntansi'45 Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Comsep : Jurnal Pengabdian Kepada Masyarakat 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 Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi 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 EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Ahyaruddin, Muhammad
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry 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 Akuntabilitas Kinerja Instansi Pemerintah Provinsi Riau 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. 
Pemasaran Digital Pada Kawasan Wisata Imbo Putui Kampar Nur Fitriana; Dian Puji Puspita Sari; Mentari Dwi Aristi; Annie Mustika Putri; Muhammad Ahyaruddin; Della Hilia Anriva; Ilham Hudi; Norra Isnasia Rahayu
JURPIKAT Vol 7 No 3 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i3.3356

Abstract

Kawasan Wisata Imbo Putui di Desa Petapahan, Kabupaten Kampar, memiliki potensi besar sebagai destinasi ekowisata, namun promosi yang dilakukan masih terbatas dan belum memanfaatkan pemasaran digital secara optimal. Kegiatan pengabdian ini bertujuan meningkatkan kapasitas pengelola dalam mengelola pemasaran digital guna memperluas jangkauan promosi destinasi. Metode yang digunakan adalah Participatory Action Learning (PAL) melalui tahapan observasi, pelatihan, pendampingan, dan evaluasi. Materi meliputi digital marketing, branding destinasi, fotografi dan videografi, pengelolaan media sosial, optimalisasi Google Business Profile, serta pembuatan konten menggunakan Canva. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam mengelola media sosial, menyusun konten promosi, memperkuat identitas visual destinasi, dan mengoptimalkan platform digital sebagai media promosi. Kegiatan ini diharapkan dapat meningkatkan visibilitas Kawasan Wisata Imbo Putui, menarik lebih banyak wisatawan, serta mendukung pengembangan ekonomi masyarakat sekitar.Kata kunci: digital marketing; ekowisata; media sosial; pemberdayaan masyarakat; Imbo Putui
Peran Mediasi Kinerja Keuangan pada Pengaruh Intellectual Capital, Struktur Modal, Good Corporate Governance, dan Keberlanjutan terhadap Nilai Perusahaan Emi Vitaliani; Muhammad Ahyaruddin; Evi Marlina
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2587

Abstract

This study aims to examine the influence of Intellectual Capital, Capital Structure, Good Corporate Governance (GCG), and Environmental, Social, and Governance (ESG) Disclosure on firm value, with financial performance serving as a mediating variable. A quantitative approach was employed using secondary data obtained from the annual reports of energy sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A purposive sampling technique was used, resulting in 208 observations after handling outliers. Multiple linear regression was used to analyze the data with the aid of SPSS, and the Sobel test was conducted to assess the mediating effect. The results indicate that financial performance is influenced by Intellectual Capital, GCG, and ESG Disclosure, whereas Capital Structure is not influenced by these factors. Furthermore, firm value is influenced by Capital Structure and GCG, while Intellectual Capital, ESG Disclosure, and financial performance show no significant effect. Mediation test results reveal that financial performance does not mediate the influence of Intellectual Capital and ESG Disclosure on firm value, but it does mediate the influence of Capital Structure and GCG on firm value. The findings demonstrate that both financial performance and firm value can be influenced by internal corporate factors.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN PROFITABILITAS TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (Studi Empiris Pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025) Via Mustika Irawan; Dwi Fionasari; Muhammad Ahyaruddin
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Transformasi Akuntansi dan Keuangan: Digitalisasi, Kepatuhan Pajak, Tata Kelola
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3103

Abstract

This study aims to analyze the effect of current ratio, debt-to-equity ratio, and profitability on corporate income tax payable in 23 industrial sector companies listed on the Indonesia Stock Exchange for the period 2022–2025. Using a quantitative approach with secondary data, the data were analyzed through classic assumption tests, multiple linear regression, and hypothesis testing. The results show that the current ratio and profitability have a significant effect on corporate income tax payable. Conversely, the debt-to-equity ratio does not have a significant effect on corporate income tax payable
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.
Co-Authors Adriyanti Agustina Putri Agustiawan Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Ahmad Fauzan Anne Mustika Anriva, Della Hilia Ari Andriyas Puji Aristi, Mentari Dwi ASSEGAF, ZAKKY HAIKAL Azmi, Zul Azura Luthfiyah Ara Della Hilia Anriv Dian Hafiza Triana Dian Puji Puspita Sari Dian Sukma Doni Winarso, Doni Dwi Fionasari Dwi Widiarsih Dwi Widiarsih Edo Arribe, Edo Elida Mardiana Emi vitaliani Evi Marlina Evi Marlina Evi Marlina, Evi Fahmi, Masyitha Putri Faizah Hardi Yanti Farhan, Reizy Febby Syah Putri Mulyani Franciska Cindy Yulianty 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 Mizan Asnawi Mizan Asnawi, Mizan Mohd Nor Hakimin bin Yusoff Muhammad Faisal Amrillah Mulyani, Febby Syah Putri 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 Putri Rahmadhanni Putri, Annie Mustika Queen Shakira Az Zahra Rahayu, Norra Isnasia Rama Gita Suci Ramadanis Ramadanis Rasyid, Yolanda 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 Suci Arnita Sari Suryanti, Anggi Aprilia Syahfitry*, Indah Demara Utari Praweswari Via Mustika Irawan Wira Ramashar Wira Ramashar Wulandari, Selatri Yola Oktaliza Yolanda Citra Yolanda Rahmadhani Yolanda Rasyid Yulisda Rata Widayanti Zulnanda Mawarni Zuraifa Nadila