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All Journal Jurnal Wira Ekonomi Mikroskil Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Jurnal Ekonomi dan Bisnis Dharma Andalas Bilancia : Jurnal Ilmiah Akuntansi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora
Adriyanti Agustina Putri
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Edukasi Akuntansi Dan Peningkatan Efektifitas Pelaporan Keuangan Bumdes Berbasis Excel For Accounting (EFA) Rama Gita Suci; Zul Azmi; Evi Marlina; Adriyanti Agustina Putri; Siti Rodiah; Intan Putri Azhari
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.473 KB) | DOI: 10.54951/comsep.v2i1.58

Abstract

The business run by the Citra Permai Village-Owned Enterprise (BUMDes) is the sale of fertilizers for the village community, where this business is quite smooth and makes it very easy for the local community. BUMDes Citra Permai is still doing manual bookkeeping. Bookkeeping which is carried out for each transaction only uses cash in and cash out and also calculates the remaining inventory of goods also manually. From the results of these service activities there are limitations in the capacity of human resources, namely the understanding of making financial reports and inadequate support for computerized technology. With the problems found, the method used is training and mentoring using EFA-based Excel to motivate and inspire to operationalize EFA-based bookkeeping. This service is important in the hope that there will be an increase in knowledge about BUMDes management to the Village Government and BUMDes managers, increase the competence and understanding of BUMDes managers in regulating the purchase of goods and sales, calculating physical inventory, compiling BUMDes financial reports independently, and implementing financial administration
Pengaruh Religiusitas dan Love of Money Terhadap Kepatuhan Wajib Pajak UMKM dengan Sanksi Pajak sebagai Variabel Moderasi Oza Aidha Putri; Linda Hetri Suriyanti; Adriyanti Agustina Putri
Jurnal Wira Ekonomi Mikroskil Vol 12, No 2 (2022): Volume 12 Nomor 2 Edisi Oktober 2022
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v12i2.912

Abstract

Penelitian ini bertujuan untuk menguji pengaruh religiusitas dan love of money terhadap kepatuhan wajib pajak UMKM dengan sanksi pajak sebagai variabel moderasi yang terdaftar di KPP Pratama Pekanbaru Senapelan. Data yang digunakan adalah data primer yang diperoleh dari penyebaran kuesioner (angket) kepada wajib pajak UMKM yang terdaftar di KPP Pratama Pekanbaru Senapelan sebanyak 100 wajib pajak UMKM yang menjadi sampel dalam penelitian ini. Dengan metode pengambilan sampel menggunakan metode Slovin. Penelitian ini adalah penelitian kuantitatif yang diolah menggunakan SPSS versi 20. Hipotesis diuji menggunakan analisis regresi moderasi (Moderated Regression Analysis) MRA. Hasil penelitian menunjukkan bahwa religiusitas dan love of money berpengaruh terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Pekanbaru Senapelan, sanksi pajak dapat memoderasi pengaruh religiusitas dan love of money terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Pekanbaru Senapelan.
Efektivitas Penerimaan Pajak Sarang Burung Walet dan Kontribusinya Terhadap Pajak Daerah Kabupaten Rokan Hulu Dwi Fionasari; Adriyanti Agustina Putri; Fachrizon Fachrizon
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.732 KB) | DOI: 10.35314/iakp.v2i1.1927

Abstract

Local own Revenue is an important indicator that is assessed as the level of independence of regional goverments in the financial sector. Efforts to increase PAD can be done by increasing the effectiveness and contribution of local taxes, especially the Swallow’s Nest tax. This study aims to determine the effectiveness and contribution of the walet birdt nest tax to regional original revenue of  Rokan Hulu regency from 2017 to 2019. This study uses a descriptive qualitative approach. The type odata used is quantitative and qualitative data. The data sources are primary data and secondary data. Methods of data collection using the method of documentation and interviews. The data analysis method uses effectiveness analysis and contribution analysis. Based on the analysis, it can be concluded thet the effectiveness of the walet bird’s nest tax on the local revenue of the Upper rokan District from 2017 to 2019 show that it is quite effective. This is because the percentage of effectiveness is less thsn 90%. And the bird’s nest walet tax contribution to the local revenue of the upstream Rokan district from 2017 to 2019  show moderate criteria, this is because the contribution percentage is less than 10%.Keywords: Effectiveness, Contribution, Swallow’s Nest Tax, Local Revanue
Pengaruh Penerapan E-Filing, Tapping Box dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Kasus di Kota Pekanbaru) M Arief; Dwi Fionasari; Adriyanti Agustina Putri; Wira Ramashar
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.377 KB) | DOI: 10.35314/iakp.v2i2.2074

Abstract

ABSTRACT This study aims to examine whether there is an effect between the application of e-filing, tapping boxes and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is a restaurant that has an NPWP and has a transaction recording device (tapping box) in Pekanbaru City. The method of collecting samples using purposive sampling method. The population of this research is the taxpayer of restaurant entrepreneurs in Pekanbaru City. Samples were taken as many as 150 restaurants. The data analysis test uses multiple linear regression method which is processed using SPSS 21. The results of this study indicate that the variables of the use of e-filing, tapping boxes and tax sanctions have a positive effect on taxpayer compliance. Keywords: Use of E-Filing, Tapping Box, Tax Sanctions and Taxpayer Compliance 
Tingkatkan Profitabilitas UMKM dengan Pembukuan Akurat Adriyanti Agustina Putri; R. Septian Armel; Zul Azmi; Evi Marlina; Siti Rodiah; Intan Putri Azhari; Rama Gita Suci; Bagus Suripto
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 2 No 2 (2022): Desember 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.272 KB) | DOI: 10.37859/abdimasekodiksosiora.v2i2.3815

Abstract

Jumlah Usaha Mikro Kecil Menengah (UMKM) di Pekanbaru yang semakin ramai seyogyanya diikuti dengan peningkatan laba oleh masing-masing UMKM. Topik ini sangat untuk meningkatkan pengetahuan pelaku UMKM dalam membuat pembukuan yang akurat sehingga diketahui laba yang dihasilkan. Metode yang digunakan dalam pengabdian ini dengan ceramah, diskusi atau tanya jawab antara pemateri dan peserta. Peserta kegiatan ini adalah pelaku UMKM kota Pekanbaru dari bidang yang berneda yang berjumlah 38 orang berasal Peserta pada kegiatan ini sangat antusias baik dalam mendengarkan maupun dalam sesi tanya jawab, yang membuktikan pentingnya materi ini bagi kelangsungan usaha mereka. Kegiatan ini penting untuk dilaksanakan karena memberikan manfaat kepada pelaku UMKM yaitu membuat pembukuan yang lebih akurat sehingga dapat menghitung laba dari usaha yang dijalankan.
Faktor-faktor yang Mempengaruhi Kinerja Organisasi Perangkat Daerah (OPD) Kota Pekanbaru Agustiawan Agustiawan; Faradila Balqis; Adriyanti Agustina Putri
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4884

Abstract

This study aims to examine the influence of oversight, accountability, financial transparency and internal controlsystems on the performance of the Pekanbaru City Regional Apparatus Organization (OPD). Method used for data collection was a questionnaire. The population in this study were employees at 33 OPD in Pekanbaru City. Sampling using purposive sampling method, with a total sample of 145 respondents. This research is a quantitative study with the data obtained processed using IBM Statistics SPSS 25. The results of the study indicate that supervision, accountability, financial transparency and internal control systems partially affect the performance of the Pekanbaru City Regional Organization.
Co-Authors Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Anriva, Della Hilia Azmi, Zul Bagus Suripto Della Hilia Anriv Dwi Fionasari Evi Marlina Evi Marlina Fachrizon Fachrizon Faradila Balqis Intan Putri Azhari Isran Bidin Isranbidin Isranbidin Jumadil Arsa Lawita, Nadia Fathurrahmi M Arief Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Oza Aidha Putri Rama Gita Suci Ranti Darwin, Ranti Ratna Sari Saripah Saripah siti rodiah Siti Rodiah Suriyanti, Linda Hetri Wira Ramashar Wira Satria Yunaldi Ermanis