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All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Stability: Journal of Management and Business Bilancia : Jurnal Ilmiah Akuntansi International Journal of Trends in Accounting Research Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Ekonomi, Manajemen, Akuntansi
Mentari Dwi Aristi
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.199 KB) | DOI: 10.35314/iakp.v2i2.2065

Abstract

 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  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. Keywords: independent board of directors, institutional ownership, audit committee, managerial ownership, tax avoidance. 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.435 KB) | DOI: 10.37859/abdimasekodiksosiora.v1i1.3332

Abstract

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

Abstract

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
Co-Authors Agustiawan Agustiawan Agustry Akbarsyah Ahyaruddin, Muhammad Anggita Aditia Hutabarat Anne Mustika Anriva, Della Hilia Ariza Desnita Azmi, Zul Denny Astrie Anggraini, Denny Astrie Dian Hafiza Triana Dian Puji Puspita Sari Dodi Putra Dwi Fionasari Emkhad Arif Faza Ariska Fezi Waldeseska Aulia Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Melsa Khalida Nanang Budianto Nur Fitriana Putri, Annie Mustika Qonita Aufa Dina Septia Tri Utari Siti Rodiah Siti Samsiah Supriyadi Supriyadi Suriyanti, Linda Hetri Ulya Triana Dahar Wira Ramashar Zayyinul Hayati Zen