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All Journal Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding Applied Business and Engineering Conference TANJAK : Jurnal Pengabdian Kepada Masyarakat
Fachroh Fiddin
Politeknik Negeri Bengkalis
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Akuntabilitas Keuangan dan Kompetensi Aparatur Sipil Negera Terhadap Akuntabilitas Kinerja Dinas Perdagangan Perindustrian Kota Pekanbaru Fachroh Fiddin
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v9i1.145

Abstract

This study aims to analyze and examine the effect of the application of financial accountability and employee competence on the performance accountability of government agencies at the Pekanbaru City Trade and Industry Office. The research respondents of this study were all civil servants at the Pekanbaru City Trade and Industry Office. The data used in this study were obtained from individual perceptions regarding the application of financial accountability, employee competence and accountability for the performance of government agencies in the Department of Trade and Industry in Pekanbaru City. The data obtained after distributing the questionnaire were 81 people. Data analysis using multiple regression techniques supported by secondary data. The results showed that the application of financial accountability had no effect on the accountability of the performance of government agencies and the competence of employees either simultaneously or partially had an effect on the accountability of the performance of government agencies.
Pengaruh Kemudahan dan Keyakinan Penggunaan Sistem Informasi Baru terhadap Minat Pemanfaatan Sistem Informasi Pada Organisasi Perangkat Daerah Provinsi Riau Fachroh Fiddin; Emma Dormos
Inovbiz: Jurnal Inovasi Bisnis Vol 7, No 2 (2019)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.215 KB) | DOI: 10.35314/inovbiz.v7i2.1114

Abstract

This research is to examine the effect of user convenience in using information systems and user confidence in using new information systems on the interest in using information systems. Respondents from this study are state civil servants who use information systems to complete their work. The data used is the perception of individual users of information systems in the Regional Government Organizations of the Riau Province Government with 144 respondents. The results showed that the ease of users in using information systems and user confidence in using new information systems have a significant influence on the interest in using information systems.
Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Menggunakan Software Akuntansi dalam Proses Pembelajaran: Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Menggunakan Software Akuntansi dalam Proses Pembelajaran Adrian Irnanda Pratama; Fachroh Fiddin
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5383

Abstract

Transformasi akuntansi era digital seperti automasi proses akuntansi yang transaksional dan harus real time dan integrated reporting mengharuskan akuntan memiliki digital mindset dan mengasah digital competence dalam penguasaan software akuntansi. Penelitian ini melihat faktor yang mempengaruhi minat mahasiswa akuntansi menggunakan software akuntansi dalam proses pembelajaran. Hasil penelitian menunjukkan computer anxiety dan computer attitude tidak berpengaruh terhadap minat mahasiswa dalam menggunakan software akuntansi dalam proses pembelajaran akuntansi. Sedangkan computer self efficacy dan kondisi yang memfasilitasi pemakai berpengaruh terhadap minat mahasiswa menggunakan software akuntansi dalam proses pembelajaran akuntansi.
Implementasi Akuntansi Agrikultur Pada Badan Usaha Milik Desa (BUM Desa) Kencana Mandiri Desa Tanjung Belit Neli Agustin; Fachroh Fiddin
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.398 KB) | DOI: 10.35314/.v1i2.1497

Abstract

This research purpose to find out the recognition, measurement, and disclosure of biological assets and agricultural products in accordance with PSAK 69 at BUM Desa Kencana Mandiri. The types of data used in this study are quantitative and qualitative data. Data collection techniques are interviews and documentation. This type of research is qualitative research. As for the results of the research shows that BUM Desa Kencana Mandiri has not made recognition, measurement, and disclosure of biological assets or agricultural products in accordance with PSAK 69, this is seen from the absence of the presentation of biological asset accounts or agricultural products on the balance sheet that has been presented by the treasurer of BUM Desa Kencana Mandiri.
Analisis Tingkat Pemahaman Mahasiswa Akuntansi Terhadap Konsep Dasar Akuntansi (Studi Pada Mahasiswa Program Studi Akuntansi Keuangan Publik Politeknik Negeri Bengkalis) Molita Sarafina; Fachroh Fiddin
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.375 KB) | DOI: 10.35314/iakp.v3i2.2664

Abstract

One of the keys to mastering the science of accounting is to understand the basic concepts of accounting (Assets, Debts, Capital, Income and Expenses). If the basis of accounting has been mastered well, everyone will definitely easily live and practice it. One way for a person to understand the basics of accountants is by choosing accounting as an elective major in formal education starting from secondary education to higher education (Wardiningsih, 2020). The method used in this study is a quantitative descriptive method. The sample technique used is propotioned stratified random sampling, namely by first classifying according to its characteristics, namely based on the background of upper secondary education, namely the school of origin of the student (SMA IPA, SMA IPS, SMK AKUNTANSI). The data analysis used includes: Validity Test, Reliability Test, Normality Test, and Kruskall Wallis Test. The results of this study show that the level of understanding of the basic concepts of accounting regarding assets and capital between students who come from the high school of science, high school of social studies, and vocational school of accounting has differences. then the level of understanding of the basic concepts of accounting regarding debt, income, and expenses between students who come from the science high school, social studies high school, and accounting vocational school has no difference and can be said to have the same assessment. Kruskall Wallis Test Results the asset has a significance value of 0.012 0.05 and a capital variable of 0.003 0.05, These results show that H1 and H3 were received. furthermore, the results of the Kruskall Wallis Test of debt have a significance value of 0.114 0.05, income of 0.143 0.05 and expenses of 0.152 0.05. These results show that H2, H4 and H5 are rejected       Keywords: Student Level of Understanding, Basic Concepts of Accounting, Assets, Debt, Capital, Income, and Expenses
Penerapan Penentuan Harga Pokok Penjualan Batik LAMR Khas Kabupaten Bengkalis dengan Metode Activity Based Costing (ABC): Studi Pada Usaha Batik Lembaga Adat Melayu Riau Kabupaten Bengkalis Endang Sri Wahyuni; Fachroh Fiddin
ABEC Indonesia Vol. 10 (2022): 10th Applied Business and Engineering Conference
Publisher : Politeknik Caltex Riau

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

Abstract

Batik is the work of the Indonesian nation which is a blend of art and technology by the ancestors of the Indonesian nation. Indonesia has various batik motifs as one of the cultural products that are still preserved and popular today. The Riau Malay Customary Institution of Bengkalis Regency through the batik UMKM also started the preservation of batik as Indonesian culture through batik activities. The batik produced by the LAMR MSME is named 'Batik Pulau' in the spirit of the coastal characteristics of Sumatra Island, Riau Province. This study aims to calculate the cost of production in the manufacture of typical LAMR batik in Bengkalis Regency by using the activity-based costing (ABC) method and based on the observations of the LAMR batik SMEs still using the conventional system in determining the cost of production, namely by collecting all expenses that have been incurred in the production process. takes place and then divides into the number of outputs produced. The object of research is the cost of production in the manufacture of written batik on Batik Pulau in Bengkalis Regency. Methods of data collection using observation techniques, interviews, and documentation. Data analysis used descriptive analysis using an activity-based costing (ABC) system with two stages. The results showed that the cost of production calculated using an activity-based costing system was Rp. 21.582.250,- for the number of units produced by written batik as many as 50 units of batik strands with a size of 2.5 meters, the cost of production per unit of written batik produced is Rp. 415,043,-. The results show that the approach to determining the cost of production using the ABC method is more accurate than the traditional method where the traditional cost of production calculation is Rp. 22,082,250,-.
ANALISIS RISIKO SISTEM TEKNOLOGI APLIKASI E-FISHERYKU DALAM EKOSISTEM BISNIS DIGITAL BERDASARKAN ISO 31000:2018 DI PT MULTIDAYA TEKNOLOGI NUSANTARA Silva Huri Wildani; Fachroh Fiddin; Sakilah Sakilah
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol. 8 No. 2 (2025): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v8i2.38600

Abstract

Penelitian ini bertujuan untuk menganalisis risiko sistem teknologi pada aplikasi eFisheryKu milik PT. Multidaya Teknologi Nusantara menggunakan kerangka kerja ISO 31000:2018. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan analisis risiko berdasarkan data sekunder yang diperoleh dari umpan balik pengguna di Google Play Store serta informasi dari situs resmi perusahaan. Proses penelitian meliputi identifikasi, analisis, dan evaluasi risiko untuk menentukan tingkat kemungkinan dan dampak risiko yang memengaruhi performa serta kepercayaan pengguna. Hasil penelitian menunjukkan bahwa risiko utama yang dihadapi aplikasi meliputi gangguan sistem, kesalahan teknis, dan masalah pengalaman pengguna (User Experience/UX) yang berpengaruh pada reputasi perusahaan. Berdasarkan hasil evaluasi risiko, penelitian ini memberikan rekomendasi perlakuan risiko berupa peningkatan performa aplikasi, perbaikan antarmuka, dan optimalisasi sistem untuk meningkatkan kualitas layanan serta kepercayaan pengguna.
Digitalisasi Bisnis Dengan Pendekatan Solusi Mobile: Meningkatkan Keberlanjutan Dan Daya Saing Usaha pada Koperasi Konsumen Politeknik Negeri Bengkalis Muhammad Arif; Fachroh Fiddin; Nur Rahmani; wahyu triyono
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/vz53vs20

Abstract

The objective of this community service activity is to assist the Politeknik Negeri Bengkalis Consumer Cooperative in implementing business process digitalization through the development and use of a mobile application solution. The Cooperative still runs its operations manually, which results in limitations in financial recording, stock management, and product promotion.The main output of this activity is the handover of one unit of a digital cash register complete with supporting devices (an Android tablet and a receipt printer) as well as training on the use of the Kasir Pintar application. The achieved impact is an increase in the understanding and digital skills of the cooperative management in utilizing digital technology. It is expected that this digitalization will enhance operational efficiency, expand market reach, strengthen business competitiveness, and serve as an initial foundation for sustainable digital transformation
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE ACTIVITY-BASED COSTING DI CV RIZKY JAYA MAKMUR RUPA Rezky Andriani; Fachroh Fiddin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/eg95sq11

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan Harga Pokok Produksi (HPP) Tandan Buah Segar (TBS) pada CV Rizky Jaya Makmur dengan membandingkan metode konvensional perusahaan dan metode Activity-Based Costing (ABC). Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan biaya operasional perusahaan, dokumen produksi, serta catatan keuangan pendukung. Hasil penelitian menunjukkan bahwa metode konvensional menghasilkan nilai HPP yang lebih rendah karena alokasi biaya overhead dilakukan secara merata tanpa mempertimbangkan aktivitas aktual yang menimbulkan biaya tersebut. Sebaliknya, metode ABC mengidentifikasi aktivitas utama produksi seperti pemupukan, penyemprotan, pemeliharaan, dan panen, kemudian mengelompokkannya ke dalam cost pool dan mengalokasikan biaya berdasarkan cost driver yang sesuai. Temuan penelitian memperlihatkan bahwa pemupukan dan panen merupakan aktivitas dengan konsumsi biaya tertinggi. Penerapan ABC memberikan gambaran struktur biaya yang lebih akurat dan terperinci, meminimalkan distorsi biaya, serta mendukung pengambilan keputusan manajerial yang lebih efektif. Secara keseluruhan, metode ABC terbukti lebih tepat dan akurat dalam menghitung HPP pada kegiatan perkebunan, serta menawarkan transparansi dan wawasan efisiensi yang lebih baik bagi CV Rizky Jaya Makmur.
Co-Authors Emma Dormos Endang Sri Wahyuni Molita Sarafina Muhammad Arif Neli Agustin Nur Rahmani Pratama, Adrian Irnanda Rezky Andriani Sakilah Sakilah Silva Huri Wildani Wahyu Triyono