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TIPS DAN TRIK PENGELOLAAN KEUANGAN MELALUI KOPERASI SEKOLAH DI SMK AL-FARUQI KAMPAR Wira Ramashar; Adriyanti Agustina Putri; Nadia Fathurahmi Lawita; Zul Azmi; Siti Rodiah; Della Hilia Anriva; Muhammad Ahyaruddin; Agustiawan Agustiawan; Evi Marlina; Isranbidin Isranbidin
Jurnal Pengabdian UntukMu NegeRI Vol 2 No 2 (2018): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3335.484 KB) | DOI: 10.37859/jpumri.v2i2.830

Abstract

This Training and counseling is also intended to provide education about the importance of school cooperation and good financial planning. This activities are carried out in SMK Al Faruqi at Kubang Raya Street, Desa Tarai Bangun , Kecamatan Tambang, Kabupaten Kampar. According to observation result, it is obtained that the school has not a school cooperation, yet. This training and counseling is attended by all participants who are teachers and students. The result shows that the participants have high enthusiasm in describing examples and discussion sessions. The school found this activities are helpful because they get information on how to form a cooperation that has been planned before. So, this cooperation can be useful to this school.
Analisis Pengaruh Activity Based Costing Terhadap Keunggulan Bersaing dan Kinerja Perguruan Tinggi Evi Marlina; Siti Samsiah; Hendri Ali Ardi
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted in order to know if there is an influence in the use of Activity Based Costing toward competitive advantage and university performance in Pekanbaru. The Activity Based Costing variables were measured by seven indicators, namely top management Support, competition, performance evaluation and compensation, training, non-accounting ownership, resources and consensus and clarity of objective. The competitive advantage variables measuredby five indicators, namely price, quality, delivery dependability, product innovation and time to market. While the university performance variables will be measured by three indicators, research and productivity, employee commitment and industry linkage. The data used in this research was quantitative data, which were data in the numerical scale. The population ofthis research were all university in Pekanbaru. The samples of the research were 39 university in Pekanbaru. Based on the Partial Least Square that used in analyzing the data, the result showed that Activity Based Costing have influence towards competitive advantage, the Activity Based Costing have influence towards university performance, and competitive advantage have not influence towards university performance
Pengaruh Penerapan Sistem E-Filing dan Peran Account Representative Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Pada KPP Pratama Pekanbaru Senapelan Shabrina, Wahyu; Siti Samsiah; Evi Marlina
Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i1.256

Abstract

This study aims to determine the effect of the implementation of the e-filing system and the role of account representatives on Individual Taxpayer Compliance Study at KPP Pratama Pekanbaru Senapelan. This research is a quantitative research. The sampling method is carried out using a simple random sampling technique. This study used primary data, namely from the distribution of questionnaires distributed directly by field researchers. This research was conducted on Individual Taxpayers registered at the Pekanbaru Senapel Pratama Tax Service Office. The population in this study is Individual Taxpayers who report Annual Returns (SPT) at KPP Pratama Pekanbaru Senapelan amounting to 35,402 people with a sample of 100 individual taxpayers. The data analysis used was multiple linear regression analysis using SPSS v.26. Based on the results of the data processing, it can be concluded that the application of the e-filing system and the role of the account representative affect the compliance of individual taxpayers. The implication of this study is that it refers to the application of the e-filing system and the role of account representatives on WPOP compliance to research informants supported by taxpayer data that reports Annual Tax Returns at KPP Pratama Pekanbaru Senapelan. It is expected that WPOP will further improve tax return reporting in accordance with tax laws and regulations through the E-filing system and the Tax Service Office provides good understanding and services through the role of Account Representative.
Peningkatan Kompetensi Pengurus Koperasi Se-Provinsi Riau Melalui Pelatihan Akuntansi Evi Marlina; Azhari, Intan Putri; Asnawi, Mizan; Putri, Adriyanti Agustina; Azmi, Zul; Rodiah, Siti; Suci, Rama Gita; Septian, Raja
Jurnal Pengabdian Masyarakat Isei Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v1i1.154

Abstract

Cooperatives are business entities whose members are individuals whose aim is to prosper its members based on kinship. Every year, cooperative management and supervisors prepare an accountability report that will be submitted at the annual member meeting (RAT). In compiling the accountability report, the accounting competencies of cooperative management are required to refer to the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK-EMKM) and Permenkop no 12 of 2015 concerning cooperative financial reports. This service is carried out to improve the competence of cooperative management in Riau province in compiling financial reports. This activity was carried out at the Riau Province Cooperative and UKM Training UPT. The approach taken is workshops and training, namely by providing explanations of material in tutorials and discussions and providing examples of making good and correct cooperative financial reports in accordance with cooperative accounting standards
Analisis Varians Anggaran Operasional dan Realisasinya dalam Penilaian Kinerja Perusahaan: Studi Kasus PT. Matahari Sinar Panbersi Dewi Clarita; Evi Marlina; Annie Mustika Putri
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.v5i2.3347

Abstract

This research aims to determine the procedures for preparing and implementing operational budgets and analyzing the level of effectiveness of operational budget management at PT. Matahari Sinar Panbersi for the period 2020 to 2022 and whether the implementation of the operational budget has been effective in it. The type of research used in this research is quantitative research using descriptive methods. Data collection techniques were carried out using interviews and documentation. This research data is the result of observations in the field, through interviews and presentation of data from PT. Matahari Sinar Panbersi. The theory used to determine and analyze the effectiveness of operational budget management is variance analysis and calculation of effectiveness levels. Based on the research results, it shows that the preparation and implementation process uses the bottom up method, in the analysis of cost variances and their realization it shows that it is unfavorable, but in terms of the level and criteria for the effectiveness of operational budget management at PT. Matahari Sinar Panbersi from 2020 to 2022 falls into the very effective criteria.
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.
FORMULASI SEDIAAN ANTIOKSIDAN FACIAL WASH EKSTRAK METANOL DAUN GANITRI (Elaeocarpus ganitrus Roxb.) DENGAN VARIASI SODIUM LAURIL SULFAT SEBAGAI SURFAKTAN Evi Marlina; Naelaz Zukhruf Wakhidatul Kiromah; Titi Pudji Rahayu
Jurnal Ilmiah Manuntung Vol 8 No 1 (2022): Jurnal Ilmiah Manuntung: Sains Farmasi Dan Kesehatan
Publisher : Sekolah Tinggi Ilmu Kesehatan Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51352/jim.v8i1.599

Abstract

Ganitri leaves (Elaeocarpus ganitrus Roxb.) contain flavonoid compounds that function as antioxidants. Antioxidants in cosmetics are used to prevent skin damage due to exposure to free radicals. Facial Wash is a cosmetic preparation to help remove dead skin cells, rejuvenate the skin, remove dirt, oil and provide moisture. This study aims to obtain a facial wash formula that has good characteristics and is effective as an antioxidant by varying the concentration of sodium lauryl sulfate, namely F1 (0.25%), F2 (0.5%) and F3 (1%) as surfactant. The results showed that variations in SLS concentration had a significant effect on the physical evaluation of the preparation with a p value of <0.05. Formula 3 (SLS 1%) provides the best facial wash characteristics with the results of the test parameters meeting the standards. The results of the antioxidant activity test showed that formula 3 had an IC50 value of 17.36 ppm which was categorized as very strong with ascorbic acid as a comparison of 10.70 ppm and a negative control of 54.11 ppm.