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All Journal 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
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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,-.
Pelatihan Peningkatan Kinerja Umkm Melalui “UMKM Naik Kelas” di Kabupaten Bengkalis Endang Sri Wahyuni; Fachroh Fiddin
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2024): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/xdkyt304

Abstract

Di Indonesia, UKM mempunyai peran yang strategis dan sangat besar kontribusinya terhadap perekonomian nasional dengan menyumbang 53,3% terhadap total PDB (Produk domestik bruto). Jumlah UKM di Indonesia mencapai sekitar 56,2 juta unit dan mampu menyerap 97,2% dari total tenaga kerja. Berdasarkan data Badan Pusat Statistik (BPS) tersebut pertumbuhan bisnis perdagangan berbasis online meningkat dalam 10 tahun terakhir, menjadi 26 juta atau naik 17% dan diikuti dengan jumlah UMKM yang mencapai lebih dari 55 juta unit, namun banyak tantangan yang harus dihadapi UMKM dalam menghadapi MEA. Bentuk pelatihan kegiatan pengabdian kepada masyarakat berjudul: Pelatihan Peningkatan Kinerja UMKM melalui “UMKM Naik Kelas” di Kabupaten Bengkalis. Faktor pendorong kegiatan ini adalah karena antusiasme atau motivasi yang tinggi dari para pelaku UMKM. Sedangkan kendalanya pelaksanaan program ini adalah kurangnya pelatihan, serta Sinegi frekuensi. Kesulitan lainnya adalah terbatasnya waktu pelaksanaan Pelaku UMKM, karena harus mengurus proses bisnis UMKM yang masih berjalan. Target Luaran lainnya yang akan dicapai adalah publikasi dijurnal ilmiah ber-ISSN, publikasi media cetak dan online, publikasi vidio youtube yang bisa di akses dan HKI.
Co-Authors Emma Dormos Endang Sri Wahyuni Molita Sarafina Neli Agustin Pratama, Adrian Irnanda