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All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Stability: Journal of Management and Business J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Community Engagement and Emergence Journal (CEEJ) Jurnal Manajemen ARSY : Jurnal Aplikasi Riset kepada Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora SAKOLA: Journal of Sains Cooperative Learning and Law
Siti Samsiah
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Penganggaran Partisipatif dan Kinerja : Dimediasi oleh Self Efficacy Siti Samsiah; Della Hilia Anriva; Restu Agusti; Jeny Monika Putri
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2693

Abstract

This study aims to find evidence that there is an effect of participatory budgeting with the performance of the Pekanbaru City Dinas Pekerjaan Umum Dan Penataan Ruang mediated by self-efficacy. In order to support the research evidence, the researchers distributed to the employees of the Pekanbaru City PUPR Office the number of research samples was 122 employees. The hypothesis with Partial Least Square SmartPLS 3 software shows evidence that participatory budgeting and self-efficacy have an influence on managerial performance testing, so the relationship between participatory budgeting also has an effect on self-efficacy. Further hypothesis testing evidence states that self-efficacy does not have a mediating role in the relationship between participatory budgeting and managerial performance.
Pendampingan Pembukuan Sederhana Kepada Kelompok Pemulung Muara Fajar Wira Ramashar; Agustiawan Agustiawan; Linda Hetri Suriyanti; Nadia Fathurrahmi Lawita; Dwi Fionasari; Siti Samsiah; Rudi Syaf Putra
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 7 No 1 (2022): April
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v7i1.2855

Abstract

Tujuan dari kegiatan dan penyuluhan untuk memberikan pemahaman tentang pentingnya pencatatan setiap transaksi baik dalam bentuk kas masuk maupun kas keluar. Kegiatan ini dilakukan di salah satu rumah warga yang juga menjadi ketua kelompok pemulung di Kelurahan Muara Fajar Kecamatan Rumbai Kota Pekanbaru. Berdasarkan hasil kunjungan ke lokasi, diperoleh informasi bahwa kelompok pemulung ini telah melakukan ide kreatif dengan membuat suatu produk yang bahan dasarnya merupakan hasil dari barang bekas yang telah mereka kumpulkan. Namun, mereka belum memiliki pemahaman untuk menentukan harga jual produk yang dihasilkan. Sasaran kegiatan juga tidak bisa mengukur seberapa besar keuntungan yang didapat, karena tidak ada pemisahan antara keuangan pribadi dan keuangan usaha. Hasil sosialisasi ini menunjukkan antusiasme dalam pelatihan dengan memberikan contoh praktis dalam membuat pembukuan sederhana dan media diskusi serta sesi tanya jawab. Dengan kegiatan ini, setiap anggota kelompok mendapatkan pengetahuan dan pemahaman dalam melakukan pembukuan sederhana, mengukur keuntungan yang diperoleh dan dapat menentukan harga jual suatu produk yang dihasilkan serta strategi dalam memasarkan produk tersebut
MODEL PENGEMBANGAN POJOK WIRAUSAHA MAHASISWA SEBAGAI BUSINESS CENTRE BERBASIS ON LINE WEB MARKETING DI UNIVERSITAS MUHAMMADIYAH RIAU Jusnita Jusnita; Siti Samsiah; Asrinda Amalia; Edo Ariebi
SINAR SANG SURYA Vol 3, No 1 (2019): Februari 2019
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v3i1.1025

Abstract

EFEKTIFITAS POJOK WIRAUSAHA MAHASISWA SEBAGAI BUSINESS CENTRE BERBASIS ONLINE WEB MARKETING DI UNIVERSITAS MUHAMMADIYAH RIAU Jusnita Jusnita; Siti Samsiah; Asrinda Amalia; Edo Ariebi
SINAR SANG SURYA Vol 6, No 1 (2022): Februari 2022
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v6i1.1888

Abstract

ABSTRAK Program Pengembangan Kewirausahaan Universitas Muhammadiyah Riau bertujuan untuk menghasilkan wirausaha mahasiswa yang mandiri berbasis web online. Metode pendekatan yang digunakan adalah (a) Pola rekrutmen tenant, (b) Workshop kewirausahaan, (c) Magang industri, (d) membangun jaringan dan kerjasama umkm. Indikator keberhasilan yang dicapai pada program ini dapat dilihat dari jumlah mahasiswa yang mendaftarkan diri baik melalui program studi maupun dosen kewirausahan dan mengikuti kegiatan pelatihan Capacity Bording dua puluh mahasiswa tenant yang sudah lulus seleksi administrasi. Kesimpulan: (1) Efektifitas program PPK-Umri ditahun 2021 dilaksanakankan tiga sesi, yaitu sosialisasi program dan seleksi calon tenant, workshop kewirausahan, magang industri dan pendampingan tenant; (2) Hasil yang dicapai dari program PPK-Umri adalah terbentuknya wirausaha mahasiswa yang mandiri sebanyak lima kelompok tenant Okraffe, Handshop, Ambara Coffe, Zingiber officinale, Kebab Gochenk dan sehingga terbentuknya net working penyandang dana CSR dengan program PPK-Umri.  Kata Kunci: Pengembangan Kewirausahaan, Tenant, Net Working, Wirausaha Mandiri  ABSTRACT The Muhammadiyah Riau University Entrepreneurship Development Program aims to produce independent online web-based student entrepreneurs. The approach methods used are (a) Tenant recruitment patterns, (b) Entrepreneurship workshops, (c) Industrial internships, (d) developing MSME networks and collaborations. Indicators of success achieved in this program can be seen from the number of students who enroll either through study programs or entrepreneurship lecturers and take part in the Capacity Bording training of twenty tenant students who have passed the administrative selection. Conclusions: (1) The effectiveness and implementation of the PPK-Umri program in 2021 is carried out through three stages, namely socialization and selection, entrepreneurship workshops, industrial internships and tenant assistance; (2) The results achieved from the PPK-Umri program are the formation of independent student entrepreneurs as many as five tenant groups Okraffe, Handshop, Ambara Coffe, Zingiber officinale, Kebab Gochenk and the establishment of a net working between CSR funders and the PPK-Umri program. Keywords: Entrepreneurship Development, Tenant, Net Working, Independent EntrepreneurABSTRAK Program Pengembangan Kewirausahaan Universitas Muhammadiyah Riau bertujuan untuk menghasilkan wirausaha mahasiswa yang mandiri berbasis web online. Metode pendekatan yang digunakan adalah (a) Pola rekrutmen tenant, (b) Workshop kewirausahaan, (c) Magang industri, (d) membangun jaringan dan kerjasama umkm. Indikator keberhasilan yang dicapai pada program ini dapat dilihat dari jumlah mahasiswa yang mendaftarkan diri baik melalui program studi maupun dosen kewirausahan dan mengikuti kegiatan pelatihan Capacity Bording dua puluh mahasiswa tenant yang sudah lulus seleksi administrasi. Kesimpulan: (1) Efektifitas program PPK-Umri ditahun 2021 dilaksanakankan tiga sesi, yaitu sosialisasi program dan seleksi calon tenant, workshop kewirausahan, magang industri dan pendampingan tenant; (2) Hasil yang dicapai dari program PPK-Umri adalah terbentuknya wirausaha mahasiswa yang mandiri sebanyak lima kelompok tenant Okraffe, Handshop, Ambara Coffe, Zingiber officinale, Kebab Gochenk dan sehingga terbentuknya net working penyandang dana CSR dengan program PPK-Umri.  Kata Kunci: Pengembangan Kewirausahaan, Tenant, Net Working, Wirausaha Mandiri  ABSTRACT The Muhammadiyah Riau University Entrepreneurship Development Program aims to produce independent online web-based student entrepreneurs. The approach methods used are (a) Tenant recruitment patterns, (b) Entrepreneurship workshops, (c) Industrial internships, (d) developing MSME networks and collaborations. Indicators of success achieved in this program can be seen from the number of students who enroll either through study programs or entrepreneurship lecturers and take part in the Capacity Bording training of twenty tenant students who have passed the administrative selection. Conclusions: (1) The effectiveness and implementation of the PPK-Umri program in 2021 is carried out through three stages, namely socialization and selection, entrepreneurship workshops, industrial internships and tenant assistance; (2) The results achieved from the PPK-Umri program are the formation of independent student entrepreneurs as many as five tenant groups Okraffe, Handshop, Ambara Coffe, Zingiber officinale, Kebab Gochenk and the establishment of a net working between CSR funders and the PPK-Umri program. Keywords: Entrepreneurship Development, Tenant, Net Working, Independent Entrepreneur
Pendampingan Penghitungan Harga Pokok Produksi Umkm Pelangi Bakery Berbasis Aktivity Based Costing Agustiawan Agustiawan; Linda Hetri Suriyanti; Wira Ramashar; siti samsiah; nadia fathurrahmi lawita; Dwi Fiona Sari
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.662 KB) | DOI: 10.54951/comsep.v2i2.101

Abstract

Businesses that want to continue to survive in the era of the Asian Economic Community must have the right decisions in determining production costs. Calculation of production costs has an important role in manufacturing companies because it will affect the selling price and can provide optimal profits for the company. Determination of the cost of goods manufactured is very important in the company as a basis for determining the cost of goods sold, so that it can compete with other companies. Activity Based Costing (ABC) system is a production cost calculation system based on the activities consumed by each product. The calculation of the cost of production at the Pelangi Bakery still uses manual calculations or the traditional system. Determination of the cost of production using the ABC system at the Sumber Rejeki bakery has not been able to determine the cost of production correctly because there are several obstacles. The result of calculating the cost of production per unit of the ABC system is greater than the traditional system.
Penyusunan Laporan Keuangan Sekolah Taman Kanak-Kanak Berdasarkan Pendekatan Isak 35 Dwi Fionasari; Siti Samsiah; Wira Ramashar; Nadia Fathurrahmi Lawita; Agustiawan Agustiawan; Rudi Syaf Putra; Linda Hetri Suriyanti
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.882 KB) | DOI: 10.54951/comsep.v3i1.207

Abstract

  The purpose of this service activity is to provide understanding to schools in terms of implementing the preparation of financial statements for Kindergarten (TK) Dewi Sartika Group 1, Kampar District, which refers to ISAK 35 regarding financial reporting of non-profit entities. This activity is carried out to help solve problems faced by managers of non-profit-based educational organizations due to their lack of understanding of accounting for financial reporting in accordance with ISAK 35. Service activities in educational organizations are carried out in several stages, starting with observations and preliminary interviews on objects activity. Then the implementation of the activity, namely by explaining the material about the basics of accounting and ISAK 35. Based on the results of this service activity, it was found that the service participants, namely nine kindergartens who were members of the Dewi Sartika Gugus 1, Kampar sub-district, began to understand and realize the importance of reporting accountability. financial statements in accordance with recommended accounting standards. Keywords: Financial Statement, ISAK 35   Abstrak Tujuan dari kegiatan pengabdian ini adalah untuk memberikan pemahaman kepada sekolah dalam hal menerapkan penyusunan laporan keuangan Taman Kanak-kanak (TK) Gugus 1 Dewi Sartika Kecamatan Kampar yang mengacu pada ISAK 35 tentang pelaporan keuangan entitas nonlaba. Kegiatan ini dilaksanakan untuk membantu menyelesaikan permasalahan yang dihadapi oleh pengelola organisasi pendidikan berbasis nonlaba atas kurang paham nya tentang akuntansi untuk pelaporan keuangan yang sesuai dengan ISAK 35. Kegiatan pengabdian pada organisasi pendidikan ini dilakukan dengan beberapa tahapan, dimulai dengan melakukan observasi dan wawancara pendahuluan pada objek kegiatan. Kemudian pelaksanaan kegiatan, yaitu dengan menjelaskan materi tentang dasar-dasar akuntansi dan  ISAK 35. Berdasarkan hasil dari kegiatan pengabdian ini diketahu bahwa peserta pengabdian  yaitu sembilan TK yang  tergabung dalam Gugus 1 Dewi sartika kecamatan kampar, mulai memahami dan menyadari arti penting dari pertanggungjawaban pembuatan laporan keuangan sesuai dengan standar akuntansi yang dianjurkan. Kata kunci: Laporna Keuangan, ISAK 35
Determinan Kemampuan Auditor Dalam Mendeteksi Kecurangan Siti Samsiah; Agustiawan Agustiawan; Ainun Jariah
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3693

Abstract

Stakeholders in decision-making really need reliable and valid financial reports. Financial statements are reliable if they have passed an examination process called an audit. The audit of financial statements is carried out to provide an explanation that the financial statements are free from material misstatement and avoid harmful actions or fraud. This study was conducted to analyze the determinants of the auditor's ability to detect fraud. Respondents selected in this study were auditors who worked at KAP in Pekanbaru as many as 45 respondents. Furthermore, data processing is carried out based on the results of distributing questionnaires to 45 respondents with the help of statistical tools in the form of SPSS V 25. The processed data results prove that the determinants of workload, audit experience, personality type and self efficacy have a significant influence on the auditor's ability to detect fraud.
Sosialisasi Manfaat Pengelolaan Keuangan Sekolah Berbasis Teknologi Nadia Faturrahmi Lawita; Linda Hetri Suriyanti; Dwi Fiona Sari; Siti Samsiah; Agustiawan Agustiawan; Wira Ramashar
Community Engagement and Emergence Journal (CEEJ) Vol. 2 No. 2 (2021): Community Engagement and Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v2i2.196

Abstract

Agenda sosialisasi ini bertujuan untuk memberikan pengetahuan serta meningktakan pemahaman bagi pera pengelola keunagan sekolah dengan memanfaatkan tekonologi sebagai media yang dapat mempermudah pekerjaan serta dapat memberikan hasil yang lebih cepat dan tepat yang kemudian memberikan kemudahan bagi para manajemen sekolah mengambil keputusan yang berpengaruh pada pelayanan pendidikan. Kegiatan ini berlokasi di Kabupaten Kampar tepatnya di Kecamatan Tambang, Desa Tarai Bangun, Jalan Kubang Raya yaitu SMK Al-Faruqi yang beru berusia 4 tahun. Sosialisasi ini dikhusukan bagi para pengelola keuangan sekolah dengan harapan dapat memberikan pemahan yang terlihat antusias pemateri dan respon baik dari peserta saat sesi diskusi, praktek, dan materi berlangsung. Sehingga nanatinya dapat memberikan manfaat bagi pihak sekolah yang tentunya membutuhkan banatak informasi dan contoh untuk dapat bersaing dengan sekolah-sekolah setingkat lainnya dalam hal kualitas pelayanan dan pengelolaan keuangan sekolah. Keywords: Sosialisasi, Pengelolaan Keuangan Sekolah, Teknologi.
Pengaruh Knowledge Management Dan Teknologi Informasi Terhadap Keunggulan Bersaing Dan Kinerja Universitas Siti Samsiah
Jurnal Manajemen Vol. 22 No. 2 (2018): June 2018
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v22i2.356

Abstract

This study aims to find whether there is influence of knowledge management and information technology on competitive advantage and performance of private universities in Pekanbaru. This research is a survey research with the technique of distributing questionnaires to teaching and employees. The sample used in this study amounted to 320 people consisting of 222 teaching and 98 employees. Hypotheses were tested using Partial Least Square with SmartPLS version 2.0 software. The results of testing of the proposed hypothesis show evidence that knowledge management has an influence on the competitive advantage and performance of private universities in Pekanbaru, but not with the information technology variables that show the results have no effect on the competitive advantage and performance of private universities in Pekanbaru.
Apakah Biaya Kualitas Penting Meningkatkan Keunggulan Kompetitif dan Kinerja Organisasi Zul Azmi; Sulistyandari Sulistyandari; Siti Samsiah
Akuntansi & Ekonomika Vol 12 No 2 (2022): 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.v12i2.4264

Abstract

SMEs can achieve competitive advantage by paying attention to quality cost management. This research investigates the effect of quality costs (prevention, assessment, failure) on the competitive advantage and performance of SMEs in Pekanbaru City. A total of 278 SME business populations in the food and beverage category were then selected using purposive sampling. 139 questionnaires were distributed to owners or management of SMEs and as many as 85 respondents participated and were processed in this study. By using path analysis, the result shows that quality costs affect competitive advantage. Cost of quality also has a significant effect on the performance of SMEs in the city of Pekanbaru. Competitive advantage mediates the relationship between quality costs and performance.
Co-Authors Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Ainun Jariah Amalia, Asrinda Anriva, Della Hilia Ariza Desnita Azmi, Zul Azura Luthfiyah Ara Bagus Andi Kriswoyo Bakaruddin Bakaruddin Dwi Fiona Sari Dwi Fionasari Edo Aribe Edo Ariebi Emkhad Arif Evi Marlina Fitrah Maharani Hendri Ali Ardi, Hendri Ali Jeny Monika Putri Jusnita Jusnita Jusnita Lawita, Nadia Fathurrahmi Linda Hetri Suriyanti Linda Hetri Suriyanti Mentari Dwi Aristi Misral Misral Nadia Faturrahmi Lawita Nadya Berlianti Nanang Budianto Nik Maheran Bint Nik Muhammad Putri, Annie Mustika Restu Agusti Rizka Fadila Rudi Syaf Putra Siti Hanifa Sandri Siti Rodiah Sri Rahmayanti Suriyanti, Linda Hetri SURYANI Wahyi Busyro Wira Ramashar Wira Ramashar