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ANALISIS PENGAKUAN, PENGUKURAN DAN PENGUNGKAPAN IMBALAN KERJA BERDASARKAN PSAK NO 24 TENTANG IMBALAN KERJA : (Study Kasus Pada PT. Sabda Maju Bersama) Nanang Budianto; Siti Samsiah; Mentari Dwi Aristi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.2 Edisi Desember 2022
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v3i2.3806

Penelitian ini bertujuan untuk mengetahui bagaimana analisis pengakuan, pengukuran dan pengungkapan imbalan kerja berdasarkan PSAK no 24 tentang imbalan kerja pada PT. Sabda Maju Bersama. Peneliti mengambil objek penelitian di PT. Sabda Maju Bersama. Metode analisis data yang digunakan adalah analisis kualitatif dengan pendekatan deskriptif. Data penelitian ini diperoleh dari data primer dan sekunder. Teknik pengumpulan data yaitu melalui observasi, wawancara langsung dengan pihak PT. Sabda Maju Bersama dan dokumentasi. Hasil penelitian di PT. Sabda Maju Bersama dapat disimpulkan bahwa imbalan kerja di PT. Sabda Maju Bersama dapat di kategorikan kedalam empat kategori berdasarkan PSAK 24 yaitu imbalan kerja jangka pendek, imbalan pascakerja, imbalan jangka panjang lainnya dan pesangon. Dari empat imbalan kerja PT. Sabda Maju Bersama menerapkan imbalan kerja jangka pendek dan Pesangon. Perusahaan sudah menerapkan sesuai dengan PSAK 24 tentang imbalan kerja. Sedangkan untuk imbalan pascakerja dan imbalan kerja jangka panjang lainnya belum di terapkan sehingga tidak perlu disesuaikan dengan PSAK 24. Manajemen PT. Sabada Maju Bersama sebaiknya tetap konsisten dalam penerapan PSAK 24 agar informasi atas pelaporan imbalan kerja tetap andal. Kata kunci: Pengakuan, Pengukuran, Pengungkapan, Imbalan Kerja.

Pengaruh Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020 Faza Ariska; Dwi Fionasari; Mentari Dwi Aristi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Â The purpose of this study was to examine the effect of good corporate governance on tax avoidance in the health sector listed on the IDX in 2016-2020. This type of research is quantitative research with secondary data that can be downloaded through www.idx.co.id. The population in this study found 22 companies with a sample of 35 data. Sampling technique using purposive sampling and using secondary data. The theory used in this research is agency theory. The results of this study indicate that the independent board of commissioners and managerial ownership has no effect on reducing tax avoidance. Meanwhile, institutional ownership Â and audit committee has effect on tax avoidance. For companies in the health sector, it is hoped that this research will be an additional consideration for tax management in carrying out correct and efficient tax evasion without violating applicable tax laws.Â Keywords: independent board of directors, institutional ownership, audit committee, managerial ownership, tax avoidance.Â

Literasi Dan Pelatihan Investasi Pasar Modal Bagi Komunitas Mobile Legend Pekanbaru Ilham Hudi; Muhammad Ahyaruddin; Della Hilia Anriva; Mentari Dwi Aristi; Dian Puji Puspita Sari; Annie Mustika Putri; Nur Fitriana; Dian Hafiza Triana
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 1 No 1 (2021): Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

This activity provides an understanding to online game lovers about the importance of saving and investing from an early age and sharing other investment knowledge in the world of capital markets. This community service activity was carried out at the Semanggi Coffee Shop with participants, namely all members of the Pekanbaru Mobile Legend community. The result of this activity is that members of this online gaming community know and understand about the capital market and the products traded in the capital market. This service activity is carried out in several stages, namely at the initial stage the team conducts a briefing to prepare the materials and equipment needed, including: training materials, assignment letters, participant attendance lists, and consumption. In the final session, the activity was carried out by explaining the stock trading simulation using the IPOT application. When the simulation is carried out, participants see in real time the activity of stock trading transactions that occur on the Indonesian stock exchange.

Determinan Minat Mahasiswa Berinvestasi Saham di Pasar Modal Ulya Triana Dahar; Nurfitriana Nurfitriana; Mentari Dwi Aristi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4934

Penelitian ini membahas minat mahasiswa akuntansi universitas-universitas di Pekanbaru untuk berinvestasi dipasar modal. Penelitian ini adalah penelitian kuantitatif dan menggunakan skala likert sebagai pengukuran. Teknik pengambilan sampel pada penelitian ini menggunakan random sampling dengan rumus slovin tingkat error 5%. Hasil penelitian memberikan hasil bahwa norma subjektif, motivasi investasi, pengetahuan investasi, persepsi return, literasi keuangan dan media sosial berpengaruh terhadap minat mahasiswa berinvestasi saham dipasar modal. Populasi pada penelitian ini adalah seluruh mahasiswa aktif program studi akuntansi universitas-universitas di Pekanbaru

Beyond Profit Logic: Does Organizational Mission Shape Strategic Management Accounting Effectiveness? Evidence from Islamic Educational Institutions in Indonesia Linda Hetri Suriyanti; Mentari Dwi Aristi; Siti Afiqah Zainuddin; Fadly Ardiansyah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2100

Despite growing interest in Strategic Management Accounting Techniques (SMAT), their application in non-profit, values-based educational institutions remains underexplored. Muhammadiyah educational institutions (Amal Usaha Muhammadiyah/AUM) provide a unique context because they operate under Islamic organizational values while pursuing educational and social missions in an increasingly competitive educational environment. This study examines the effects of competitor accounting and strategic costing on the competitive advantage of Muhammadiyah educational institutions from the Resource-Based View (RBV) perspective. Data were collected from 107 Muhammadiyah school principals in Riau Province, representing an 84.25% response rate from a saturated sample of 127 schools. The proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with a second-order Hierarchical Component Model (HCM). The results show that competitor accounting has a positive and significant effect on competitive advantage (β = 0.531, p < 0.001), whereas strategic costing has no significant effect (β = 0.130, p = 0.261). The model explains 32.7% of the variance in competitive advantage (R² = 0.327). These findings suggest that competitor-oriented accounting information is a more valuable strategic resource than cost-oriented techniques in values-based educational institutions. The study extends the Strategic Management Accounting and RBV literature by highlighting the importance of aligning management accounting practices with organizational mission and institutional values. Practically, Muhammadiyah school leaders should strengthen competitor intelligence and benchmarking to achieve sustainable competitive advantage.

Determinan Minat Mahasiswa Berinvestasi Saham di Pasar Modal Ulya Triana Dahar; Nurfitriana Nurfitriana; Mentari Dwi Aristi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4934

Penelitian ini membahas minat mahasiswa akuntansi universitas-universitas di Pekanbaru untuk berinvestasi dipasar modal. Penelitian ini adalah penelitian kuantitatif dan menggunakan skala likert sebagai pengukuran. Teknik pengambilan sampel pada penelitian ini menggunakan random sampling dengan rumus slovin tingkat error 5%. Hasil penelitian memberikan hasil bahwa norma subjektif, motivasi investasi, pengetahuan investasi, persepsi return, literasi keuangan dan media sosial berpengaruh terhadap minat mahasiswa berinvestasi saham dipasar modal. Populasi pada penelitian ini adalah seluruh mahasiswa aktif program studi akuntansi universitas-universitas di Pekanbaru

Beyond Profit Logic: Does Organizational Mission Shape Strategic Management Accounting Effectiveness? Evidence from Islamic Educational Institutions in Indonesia Linda Hetri Suriyanti; Mentari Dwi Aristi; Siti Afiqah Zainuddin; Fadly Ardiansyah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2100

Despite growing interest in Strategic Management Accounting Techniques (SMAT), their application in non-profit, values-based educational institutions remains underexplored. Muhammadiyah educational institutions (Amal Usaha Muhammadiyah/AUM) provide a unique context because they operate under Islamic organizational values while pursuing educational and social missions in an increasingly competitive educational environment. This study examines the effects of competitor accounting and strategic costing on the competitive advantage of Muhammadiyah educational institutions from the Resource-Based View (RBV) perspective. Data were collected from 107 Muhammadiyah school principals in Riau Province, representing an 84.25% response rate from a saturated sample of 127 schools. The proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with a second-order Hierarchical Component Model (HCM). The results show that competitor accounting has a positive and significant effect on competitive advantage (β = 0.531, p < 0.001), whereas strategic costing has no significant effect (β = 0.130, p = 0.261). The model explains 32.7% of the variance in competitive advantage (R² = 0.327). These findings suggest that competitor-oriented accounting information is a more valuable strategic resource than cost-oriented techniques in values-based educational institutions. The study extends the Strategic Management Accounting and RBV literature by highlighting the importance of aligning management accounting practices with organizational mission and institutional values. Practically, Muhammadiyah school leaders should strengthen competitor intelligence and benchmarking to achieve sustainable competitive advantage.

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

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

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

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