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All Journal Jurnal Pengabdian UntukMu NegeRI Jati: Jurnal Akuntansi Terapan Indonesia IJEBA (International Journal of Economic, Business & Applications) JIA (Jurnal Ilmiah Akuntansi) Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Pendidikan dan Konseling Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Education Technology Information Social Sciences and Health
Gusnardi Gusnardi
Universitas Riau
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Other

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Pelatihan Akuntansi Keuangan Lembaga Bagi Guru Smk Dalam Menyiapkan Tenaga Operator Keuangan Desa Dalam Masa Pandemi (Mgmp Akuntansi Kota Pekanbaru) Gusnardi Gusnardi; Amir Hasan; Suarman Suarman; Nasrizal Nasrizal; RM Riadi
Jurnal Pengabdian UntukMu NegeRI Vol 4 No 2 (2020): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v4i2.2117

Abstract

These service activities are aimed at; 1) provide insight into knowledge about institutional financial accounting, 2) Provide insight into knowledge about the importance of teacher understanding and mastery of institutional financial accounting material, 3) Provide the ability to develop personnel and knowledge of institutional financial accounting by seeking information related to the material, and 4) Providing provisions to Pekanbaru City Accounting MGMP teachers regarding learning models that can be carried out by teachers online, for example using google classrooms, zoom meetings, google meetings. The method of approach that will be taken to complete this program is to use the method of lectures, tutorials, and discussions. This training for teachers was held for 5 days in 5 different SMKs in Pekanbaru City. From this training, it is hoped that SMK teachers will be able to educate financial accounting institutions, especially village financial accountants, using online media, so that they can use this training as a means of ongoing training during the Covid-19 pandemic.
PENGARUH VARIABEL MAKRO EKONOMI DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA INDUSTRI OTOMOTIF DI BURSA EFEK INDONESIA (Studi Pada Perusahaan Sektor Otomotif di Bursa Efek Indonesia) Hafiz Syamid Ardhi; H. Amir Hasan; Yulia Efni; Andewi Rokhmawati; Gusnardi Gusnardi
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 2 No 1 (2017): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.38 KB)

Abstract

This research aims to determine the influence of macro economy variables and the performance of companies listed on Indonesia Stock Exchange. The population consisted of all companies listed on Indonesia Stock Exchange in the automotive and equipments subsectors. The samples were collected using purposive sampling method. There were 12 automotive and equipment companies included as the samples. The hypothesis in this research stated that there is an influence of macro economy and financial performance on stock return in automotive industry in Indonesia Stock Exchange. The data was analyzed using multiple linear regression. The research result showed that inflation, interest rate, and exchange rate have significant influence on company stock return. The interest rate and exchange rate have negative influence towards the profitability of automotive and equipment companies. Penelitian ini bertujuan untuk mengetahui pengaruh variabel makro dan kinerja perusahaan di Bursa Efek Indonesia. Populasi dari penelitian ini adalah seluruh perusahaan subsektor otomotif dan komponennya di Bursa Efek Indonesia. Metode penarikan sampel menggunakan metode purposive sampling. Sampel penelitian yaitu 12 perusahaan subsektor otomotif dan komponennya. Hipotesis pada penelitian ini ialah terdapat pengaruh variabel makro ekonomi dan kinerja keuangan terhadap return saham pada industri otomotif di Bursa Efek Indonesia. Teknik analisis data dengan menggunakan regresi linear berganda. Hasil penelitian inflasi, suku bunga dan nilai tukar memiliki pengaruh yang signifikan terhadap return saham perusahaan. Suku bunga dan nilai tukar memiliki pengaruh negatif terhadap profitabilitas perusahaan subsektor otomotif dan komponennya.
PENGARUH RISIKO BISNIS, LIKUIDITAS, PERTUMBUHAN PENJUALAN DAN PERISAI PAJAK NON-UTANG TERHADAP STRUKTUR MODAL Syafri Nosit; Yulia Efni; Gusnardi Gusnardi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.59-77

Abstract

This study is aimed to examine the effect of risk business, liquidity, sales growth, non-debt tax shield on capital structure. The population of this study is metal and allied products companies listed in Indonesia Stock Exchange from 2014 - 2018. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 13 companies were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variables. The results of this study is found that risk business and non-debt tax shield on capital structure have a negative an insignificant effect on capital structure, Liquidity and Sales Growth on capital structure have a negative an significant effect on capital structure. The limitations of this study are driven by the variable, year and sample size. Therefore further reseacrh can use other variables and extension other industries could bring the comprehensive results
STRUKTUR MODAL DAN NILAI PERUSAHAAN : DIPENGARUHI OLEH UNIQUENESS, TANGIBILITY DAN FINANCIAL FLEXIBILITY Delfi Agustiawan; Yulia Efni; Gusnardi Gusnardi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.278-301

Abstract

This study is aimed to examine the effect of uniquenss, tangibility and financial flexibility on capital structure and firm value. The population of this study is miscellaneous industry sector from 2015 - 2019. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 33 companies were chosen as the samples of this study. This study used structural equation modeling with partial least square program to test whether the independent variables affect the dependent variables. The results of this study are found that (1) uniqueness has a negative and insignificant effect on capital structure, (2) tangibility has a positive and significant effect on capital structure, (3) financial flexibility has a positive and significant effect on capital structure, (4) uniqueness and tangibility have a positive and significant effect on firm value, whille financial flexibility has a negative and insignificant effect on firm value, (5) tangibility has a positive and significant effect on firm value through capital structure, while uniqueness dan financial flexibility have a negative and insignificant effect on firm value through capital structure, and (6) capital structure has a negative and significant effect on firm value.
Pengelolaan Keuangan Pemerintah di Masa Pandemi Covid 19 (Kasus Pada Pemerintah Provinsi Riau) Yesi Mutia Basri; Gusnardi Gusnardi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9803

Abstract

Penelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana.
The Influence of Parents Socio-Economic Status to Learning Achievement Through Learning Motivation of High School Students In Kuantan Tengah Subdistrict Endang Prabandari; Syakdanur Nas; Gusnardi Gusnardi
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 1 (2019)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.386 KB) | DOI: 10.31258/ijeba.4.1.53-65

Abstract

The aim of this study was to analyze the influence of parents’ socio-economic status on learning achievement through learning motivation of high school student at Subdistrict Kuantan Tengah. The population in this study was all high school students majoring in Social Science with the total of 426 students. Meanwhile, the total sample of this study was 206 students. The data were collected by using questionnaires. After that, the data were analyzed by using quantitative descriptive and path analysis. The results showed that the variables of parents’ socio-economic status had a significant influcence on learning achievement (directly), and it had a significant influence learning achievement through learning motivation (not directly) of high school students at Subdistrict Kuantan Tengah.
The Influence of Learning Motivation and Gender to Economic Learning Achievements Student Class X Madrasah Aliyah in Kampar Regency Basuki Pramono; Almasdi Syahza; Gusnardi Gusnardi
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 3, No 2 (2018)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.594 KB) | DOI: 10.31258/ijeba.3.2.60-67

Abstract

The background of this research is the achievement of students 'economic learning which is still low and the students' economic achievement which is different in class X Madrasah AliyahNegeri Se Kampar Regency. Student learning achievement is still low by 65,4%, while female student equal to 51,9%. The still low and different learning achievement in this study is influenced by the learning motivation which is the internal factor, and the gender that is suspected of the tendency of different learning motivation and learning achievement of male and female students. This research aim to know the influence of learning motivation and gender to student achievement of class X Madrasah AliyahNegeri the Kampar regency.This research method using quantitative descriptive method. The population in this study were students of Madrasah Aliyah in Kampar regency with the number of 208 people with a total sample of 68 people with probability sampling technique with random sample sampling. Data obtained by observation and disseminate research questionnaire to the respondent. Data were analyzed by using descriptive percentage and statisticanalysis use multiple linear regression. Against the instrument tested the validity and reliability by using the alpha cronbach formula. The results showed that: 1) partially, there is a significant influence between the motivation of learning on student economic achievement with a t value of 6.443 sig. < 0.05. 2) Partially (chi square) there is no significant influence between gender on learning achievement with sig. > 0.05. the tendency of higher learning motivation of male students than female students. Similarly, the students' economic achievement tend to be higher than female students. 3) simultan, there is a significant influence of learning and gender motivation on economic learning achievement with multiple linear regression equation Y = 25,981 + 0,806X1 + -0,773X2 + ɛn. From result of F value equal to 20,821 with sig. 0,000 <0.05 means that learning and gender motivation has an influence on economic learning achievement. And a large contribution to the model by 39%. From these results can be concluded that to improve the achievement of economic learning can be done by improving students' learning motivation and not discriminate between male students or female students.
Pengaruh Kualitas Pelayanan dan Partisipasi Anggota terhadap Kinerja Koperasi Silva Selatpanjang Kecamatan Tebing Tinggi Kabupaten Kepulauan Meranti Alfiyanti Alfiyanti; Gusnardi Gusnardi; Filma Alia Sari
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling: Special Issue (General)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.9996

Abstract

Penelitian ini bertujuan untuk mengetahui apakah kualitas pelayanan dan partisipasi anggota berpengaruh terhadap kinerja koperasi. Populasi dalam penelitian ini adalah seluruh anggota Koperasi Silva yang berjumlah sebanyak 72 orang, teknik sampel yang digunakan didalam penelitian ini yaitu teknik sensus dimana semua anggota populasi dijadikan sampel penelitian. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif dan untuk menganalisis data menggunakan regresi linier berganda. Adapun hasil penelitian ini menunjukan bahwa terdapat pengaruh kualitas pelayanan dan partisipasi anggota terhadap kinerja koperasi. Besar pengaruh diketahui dari nilai Koefisien Determinasi (R2) sebesar 0,428 atau 42,8%, sedangkan sisanya sebesar 52,7% dipengaruhi oleh variabel lain selain variabel yang diteliti dalam penelitian ini. Kualitas pelayanan bisa diwujudkan dengan koperasi memberikan tempat tinggal yang lebih layak untuk para anggota yang berada ditempat usaha koperasi, serta koperasi bisa menyediakan call center bagi anggota yang ingin menyampaikan keluhan atau masalah. Dalam meningkatkan partisipasi anggota bisa dilakukan dengan mengadakan seminar mengenai hak dan kewajiban anggota serta kesadaran anggota sebagai pemilik maupun pengguna. Selanjutnya dalam meningkatkan kinerja koperasi, selain menumbuhkan kesadaran anggota sebagai pemilik dan pengguna koperasi, koperasi juga harus meningkatan fasilitas pelayanan serta kebutuhan anggota agar partisipasi anggota lebih baik, sehingga nantinya juga akan berdampak pada meningkatnya kinerja koperasi.
The Influence of Capital, Use of Accounting Information and Entrepreneurial Characteristics on the Success of Culinary MSME Businesses in Rumbai District, Pekanbaru City Basa Meilinda Manalu; Gusnardi Gusnardi; Mifta Rizka
JETISH: Journal of Education Technology Information Social Sciences and Health Vol 2, No 1 (2023): March 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetish.v2i1.379

Abstract

This study aims to determine whether there is an effect of capital, the use of accounting information and entrepreneurial characteristics on the success of culinary MSME businesses in Rumbai District, Pekanbaru City partially or simultaneously. This study uses primary data obtained directly from MSME owners in Rumbai District. Data collection techniques were carried out by observation, questionnaires and documentation. The sampling technique is using purposive sampling technique with a total sample of 30 businesses. Methods of data analysis using multiple regression. The classic assumptions used in this study are the normality test, multicollinearity test, heteroscedasticity test, t test and F test, the coefficient of determination and the regression equation. The results of this study indicate that the capital variable has no influence on the success of culinary MSME businesses in Rumbai District, Pekanbaru City. Variable use of accounting information and entrepreneurial characteristics have an influence on the success of culinary MSME businesses in Rumbai District, Pekanbaru City
Financial Performance Analysis to Assess the Financial Performance of Sharia Cooperative Arifin Achmad Hospital Pekanbaru Riau Syarifah Nurfitriyana; Gusnardi Gusnardi; Hendripides Hendripides
JETISH: Journal of Education Technology Information Social Sciences and Health Vol 2, No 2 (2023): September 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetish.v2i2.701

Abstract

Research on the financial performance of cooperatives needs to be carried out in order to measure the success of cooperatives in generating profits, and to see the growth and development of these cooperatives. To evaluate the financial performance of cooperatives, the Indonesian government has made provisions for assessing ratios, which are contained in the Minister of Cooperatives and SMEs No.14/Per/M.KUKM/XII/2009. The purpose of this research is to see whether the Financial Performance of Sharia Cooperatives at RSUD Arifin Achmad Pekanbaru Riau has been effective in terms of financial ratio analysis based on the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No. 14/Per/M.KUKM/XII/2009. The research method used is the quantitative method, while the results of the study are that there is a decrease in the total score of the overall score of the aspect ratio assessment each year. in the range of values between 40 ≤ x 60, it means that it is considered unhealthy. In 2018, if you look at the total score of the health assessment results of the Sharia Cooperative Arifin Achmad Pekanbaru Riau Hospital in 2018, it was 43.25, in the range of values between 40 ≤ x 60, means the criteria are not healthy. In 2019, if you look at the total score of the results of the health assessment of the Sharia Cooperative, Arifin Achmad Pekanbaru Riau Hospital in 2019, it was 41, in the range of values between 40 ≤ x 60, which means that it is considered unhealthy. Until 2020 and 2021 the health assessment of the Sharia Cooperative at Arifin Achmad Pekanbaru Hospital, Riau, continues to experience a decline from the previous year in the position of the criteria for being unhealthy to unhealthy. This can be seen from the total score obtained, in 2020 it was only 37.55 and 37.45 for 2021.
Co-Authors Alfiyanti Alfiyanti Almasdi Syahza Amir Hasan Andewi Rokhmawati Atiza Arrahmi Basa Meilinda Manalu Basuki Pramono Bhayu Utama Putra Delfi Agustiawan Endang Prabandari Enjela Primiranda Filma Alia Sari H. Amir Hasan Hafiz Syamid Ardhi Hardisem Syabrus Hariadi Yasni Hendripides Hendripides Indrawati, Novita M. Yogi Riyantama Isjoni Mifta Rizka Muhammad Iqbal Nasrizal Nasrizal Nofia Firdayanti RM Riadi Suarman Syafri Nosit Syakdanur Nas Syarifah Nurfitriyana Yesi Mutia Basri Yesi Mutia Basri Yulia Efni Yulia Nanda Vika