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All Journal Jurnal Wira Ekonomi Mikroskil Juara: Jurnal Riset Akuntansi Jurnal Al-Iqtishad Journal of Accounting and Investment Jurnal Akuntansi Bisnis Jurnal Pengabdian UntukMu NegeRI Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Competitive Jurnal Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif JURNAL MUTIARA AKUNTANSI Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Akuntansi Barelang Community Engagement and Emergence Journal (CEEJ) Reviu Akuntansi dan Bisnis Indonesia Muhammadiyah Riau Accounting and Business Journal ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi AKTIVA EKONOMIKA45 Jurnal Manajemen Perbankan Keuangan Nitro Nautical: Jurnal Ilmiah Multidisiplin Indonesia Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomi dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Pengabdian Masyarakat ISEI Journal of Islamic Finance and Accounting Research Journal Of Community Sustainability Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Research in Accounting Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Suriyanti, Linda Hetri
Fakultas Ekonomi Dan Bisnis, 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 Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS VALUE FOR MONEY DALAM PENGUKURAN KINERJA KEUANGAN PEMERINTAHAN DESA KECAMATAN TAMBANG KABUPATEN KAMPAR PERIODE 2021-2023 Mardlotillah, Utami; Putri, Annie Mustika; Suriyanti, Linda Hetri
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2405

Abstract

This study analyzes the financial performance of village governments in Tambang District, Kampar Regency, from 2021 to 2023, using the "Value for Money" concept. The research employs a mixed-methods approach, beginning with a quantitative analysis of Village Revenue and Expenditure Budget (APBDes) realization reports from 17 villages, followed by in-depth qualitative interviews with village heads and financial officers to explain the quantitative findings. The results indicate that most villages demonstrate outstanding economic performance and very satisfactory effectiveness in revenue management, often exceeding targets. However, efficiency remains a significant challenge, with many villages categorized as "Less Efficient" or "Inefficient" due to spending often exceeding revenue. Key obstacles include external factors like the Covid-19 pandemic and regulatory changes and internal issues such as suboptimal project management and revenue fluctuations. The study concludes that strengthening realistic budget planning, improving project management, enhancing internal oversight, and increasing human resource capacity are crucial. This research contributes to public sector accounting by emphasizing the integration of economic efficiency and effectiveness indicators for accountable and transparent village financial governance, aligning with Stewardship Theory.
Modal sosial, kepemimpinan kewirausahaan dan kinerja UMKM di Pekanbaru : Pengaruh mediasi kemampuan inovasi Suriyanti, Linda Hetri; Ramdani, Devinda; Ameliya, Ameliya; Romadhon , Berdian
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 10 (2024): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/nautical.v2i10.604

Abstract

Penelitian ini bertujuan untuk memecahkan permasalahan kinerja UKM sektor kuliner dan perhotelan di Pekanbaru dengan melibatkan beberapa faktor lingkungan internal perusahaan untuk membangun strategi bersaing. Variabel yang terlibat dalam penelitian ini terdiri dari modal sosial, kepemimpinan wirausaha, kapabilitas inovasi, dan kinerja. Ini melibatkan 200 UKM yang terdiri dari 167 usaha kuliner dan 33 usaha perhotelan di Kota Pekanbaru di Riau Indonesia. Dengan menggunakan pendekatan model persamaan struktural (SEM), hasil penelitian menunjukkan bahwa modal sosial tidak berpengaruh langsung signifikan terhadap kinerja bisnis UKM kuliner dan perhotelan di Pekanbaru. Namun, modal sosial secara tidak langsung mempengaruhi kinerja UKM melalui kemampuan inovasi. Selain itu, kepemimpinan kewirausahaan, secara langsung dan tidak langsung, mempengaruhi kinerja keuangan dan non-keuangan UKM melalui kemampuan. UKM kuliner dan perhotelan di Pekanbaru harus melakukan pekerjaan dalam hubungan kemitraan dengan dengan tujuan bersama dalam memajukan bisnis UKM. Partisipasi aktif ini membantu UKM memupuk pengetahuan dan informasi terbaru dalam dunia bisnis. Selanjutnya pelaku UKM kuliner dan perhotelan didominasi oleh pengusaha muda. Ini bisa menjadi modal berharga bagi pelaku UKM untuk lebih inovatif dan kreatif dalam strategi perbaikan perusahaan, khususnya dalam menghadapi pandemi COVID-19. Partisipasi aktif ini membantu UKM memupuk pengetahuan dan informasi terbaru dalam dunia bisnis.
Pengaruh Moralitas, Kompensasi, Kompentensi dan Sistem Pengendalian Internal Terhadap Kecurangan Pengelolaan APBDes : (Studi di Kecamatan Lubuk Batu Jaya, Kabupaten Indragiri Hulu) Sidabutar, Monica Enjelina; Azhari, Intan Putri; Suriyanti, Linda Hetri
JUEB : Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v3i1.1033

Abstract

The rise of corruption cases in Indonesia should be immediately prevented to prevent fraud from the management of the APBDes so that the funds that have been distributed can be useful for building. Various factors cause the fraud, such as morality, compensation, competence and internal control system in the management of the APBDes.In this study will be tested the relationship of each variable with apbdes management fraud in Lubuk Batu Jaya district. This study uses quantitative research methods with primary data types. Techniques in collecting data using questionnaires that will be given to respondents totaling 63 taxpayers as a sample of 180 population. This study used purposive sampling technique .To test the researchers used multiple linear regression method. The results of this study showed that that morality(X1) showed that the count (-0.421) <ttable (2.001) and the significance level of 0.675 > 0.05, it can be concluded that the morality variable (X1) against cheating (Y) or the first hypothesis (H1) was rejected. compensation(X2) shows that the count (3.377) >ttable (2.001) and the significance level of 0.001 < 0.05, it can be concluded that the compensation variable (X2) against fraud (Y) or the second hypothesis (H2) is accepted. competence(X3) shows that the count (0.057) < ttable (2.001) and the significance level of 0.955 > 0.05, it can be concluded that the competence variable (X3) against fraud (Y) or the third hypothesis (H3) rejected. Internal control(X4) shows that the count (-0.670) <ttable (2.001) and the significance level of 0.505 > 0.05, it can be concluded that the variable of Internal Control (X4) against fraud (Y) or the fourth hypothesis (H4) is rejected.0,060>0,05.
PENGARUH MODAL USAHA, MEDIA SOSIAL DAN LOKASI USAHA TERHADAP PENDAPATAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DIKECAMATAN TUAH MADANI PEKANBARU Rizal, Seliana; Fitriana, Nur; Suriyanti, Linda Hetri
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i2.2188

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji seberapa besar pengaruh modal usaha, media sosial dan lokasi usaha terhadap pendapatan usaha mikro kecil dan menengah (UMKM) dikecamatan tuah madani pekanbaru. penelitian ini bersifat kuantitatif dengan metode pengumpulan data menggunakan kuesioner (angket), data yang diperoleh diolah menggunakan spss versi 2.6. sampel dalam penelitian ini adalah 47 responden atau pelaku usaha mikro kecil dan menengah (UMKM) dikecamatan tuah madani pekanbaru. analisis regresi berganda digunakan untuk menguji hipotesis. hasil dari penelitian ini menunjukan bahwa secara parsial modal usaha, media sosial dan lokasi usaha berpengaruh signifikan terhadap pendapatan usaha mikro kecil dan menengah (UMKM) dikecamatan tuah madani pekanbaru. hasil penelitian secara simultan bahwa modal usaha, media sosial dan lokasi usaha berpengaruh signifikan terhadap pendapatan usaha mikro kecil dan menengah (UMKM) dikecamatan tuah madani pekanbaru.Kata Kunci : Modal Usaha, Media Sosial, Lokasi Usaha, Pendapatan Usaha Mikro Kecil Dan Menengah (UMKM).ABSTRACTThis study aims to test how much influence the influence of business capital, social media and business location have on the income of micro, small and medium enterprises (MSMEs) in Tuah Madani District, Pekanbaru. This study is quantitative with a data collection method using a questionnaire, the data obtained is processed using SPSS version 2.6. The sample in this study was 47 respondents or micro, small and medium enterprises (MSMEs) in Tuah Madani District, Pekanbaru. Multiple regression analysis was used to test the hypothesis. The results of this study indicate that partially business capital, social media and business location have a significant effect on the income of micro, small and medium enterprises (MSMEs) in Tuah Madani District, Pekanbaru. The results of the study simultaneously show that business capital, social media and business location have a significant effect on the income of micro, small and medium enterprises (MSMEs) in Tuah Madani District, Pekanbaru.Keywords : Business Capital, Social Media, Business Location, Business Income Micro, Small and Medium Enterprises (MSMEs).
PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI EMPIRIS PADA DESA-DESA DI KECAMATAN TAPUNG HILIR KABUPATEN KAMPAR) Fadila, Doremi; Armel, R.Septian; Suriyanti, Linda Hetri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10003

Abstract

This research aims to determine the influence of the internal control system, organizational commitment and competency of village officials on the accountability of village fund management in villages in Tapung Hilir District, Kampar Regency. The method used in research is a quantitative method. The population in this study were all village officials including the Village Head, Village Secretary, Head of Section/Government Affairs, Head of Section/Development Affairs, Head of Section/Community Empowerment Affairs, Head of Section/People's Welfare Affairs, Head of Section/General Affairs, and Head Sections/Financial Affairs in Tapung Hilir District, Kampar Regency, totaling 128. The sample used was purposive sampling, totaling 64 respondents. The data collection used was a questionnaire distributed to Village Apparatus officials in Tapung Hilir District, Kampar Regency. Data were analyzed using the SPSS 22 program. The results of the analysis show that the finding that the internal control system has a positive effect on village fund management accountability and the correlation between the internal control system variables and the Village Fund Management Accountability variable shows a correlation of 0.220, which means that the correlation coefficient is at a low level of relationship, namely 0.20-0.399. Competency of village officials has a positive effect on accountability in managing village funds and the correlation between the variable organizational commitment, internal control system of funds, the variable Village Fund Management Accountability shows a correlation of 0.227, which means that the magnitude of the correlation coefficient is at a low level of relationship, namely 0.20-0.399, while organizational commitment has no effect on accountability in village fund management and the correlation between the apparatus competency variable and the Village Fund Management Accountability variable shows 0.020, which means the correlation coefficient is at a very low level of relationship, namely 0.00-0.199.
Peranan Anggaran Biaya Operasional Sebagai Alat Pengendalian Kinerja Manajerial Pada PT. Trans Multi Cargo Alfin Nathanael; Linda Hetri Suriyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8019

Abstract

This study uses a quantitative approach with a survey method. The study population is all managers and supervisors of PT. Trans Multi Cargo who are involved in the operational cost budgeting process, totaling 30 people. The sampling technique uses total sampling (census) so that the entire population becomes the research sample. The data analysis technique uses descriptive analysis and multiple linear regression analysis with the help of SPSS software. The research findings indicate that the operational cost budget has a strategic role as a managerial performance control tool. Comprehensive budget planning, consistent implementation, strict supervision, and continuous evaluation have been proven to significantly improve managerial performance. The results are in line with management control theory which emphasizes the importance of the budget system in achieving organizational goals. The managerial implications of this study are the need for PT. Trans Multi Cargo to continue strengthening the budgeting system as a control tool by improving the quality of budget planning through more in-depth analysis, improving the budget implementation system with better coordination between divisions, optimizing the budget control system through more intensive monitoring, and developing a more comprehensive budget evaluation system for continuous improvement.
EARNINGS QUALITY DETERMINANTS OF LISTED INDUSTRIAL FIRMS IN INDONESIA Yenny Wati; Yusrizal Yusrizal; Angel Angel; Amries Rusli Tanjung; Linda Hetri Suriyanti
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 3 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i3.4499

Abstract

This study will look at the impact of of interperiod tax allocation, capital structure, profitability, managerial ownership, institutional ownership, and liquidity on earnings quality. The population in this study consists of industrial sector firms listed on the Indonesia Stock Exchange from 2018 to 2022. Sampling used a purposive sampling technique, with 41 companies as samples. The data analysis technique employed is multiple linear regression analysis, utilizing the SmartPLS 4.0 application. The findings of this study suggest that interperiod tax allocation influences earnings quality. Meanwhile, earnings quality is unaffected by capital structure, profitability, managerial ownership, institutional ownership, and liquidity. When deciding whether to invest capital in a certain company, investors ought to give greater thought to and evaluate the quality of the company's profitability. For information about a company's profits to be considered high-quality earnings and to not deceive those who require it, this research contributes to companies presenting their financial reports in line with actual situations. Penelitian ini akan melihat dampak alokasi pajak antar periode, struktur modal, profitabilitas, kepemilikan manajerial, kepemilikan institusional, dan likuiditas terhadap kualitas laba. Populasi dalam penelitian ini terdiri dari perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga 2022. Pengambilan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 41 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan memanfaatkan aplikasi SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa alokasi pajak antar periode berpengaruh terhadap kualitas laba. Sedangkan kualitas laba tidak dipengaruhi oleh struktur modal, profitabilitas, kepemilikan manajerial, kepemilikan institusional, maupun likuiditas. Ketika memutuskan apakah akan menanamkan modalnya pada suatu perusahaan tertentu, investor hendaknya lebih memikirkan dan mengevaluasi kualitas laba perusahaan tersebut. Agar informasi mengenai laba suatu perusahaan dapat dianggap sebagai laba yang berkualitas tinggi dan tidak menipu pihak yang memerlukannya, penelitian ini memberikan kontribusi bagi perusahaan untuk menyajikan laporan keuangannya sesuai dengan keadaan sebenarnya.
Co-Authors Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Agnes Irwanty Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Aisyah Aulia Putri Akiah, Siti Alfin Nathanael Amanda, Olitsha Amanda, Rahma Dila Ameliya, Ameliya Aminatul Husna Lubis Amnur, Didi Amries Rusli Tanjung Andriatama, Muhammad Fasda Angel Angel Annisa Rahima Ramadhani Apriyanti Simbolon, Pasca Ardiansyah, Fadly Arisandi, Diki Aristi, Mentari Dwi Arnas, Jonri Arsyika, Ridha Astri Ayu Purwati Aura, Aisyah Azhari, Intan Putri Azmansyah Azmi, Zul Candra, Sherly Alexa Daffa Muzzain Hanami Delsi Daffa Wardhana Audia Desnelita, Yenny Dhea Lathifah Aisyahakim dhelniati, fheni Dian Hafiza Triana Dian Hafiza Triana Dian Puji Puspitasari Dian Wahyuni Dian Wahyuni Dian Wahyuni Diyanti, Puja Dwi Aristi, Mentari Dwi Fiona Sari Dwi Fionasari Eclesia, Yohanes Eka Nuraini Rachmawati Evi Marlina Fadila, Doremi Fadly Ardiansyah Fadrul Fadrul Farras, Aqil Fheni Dhelniati Fionasari, Dwi Fitri Ramadhani Gafar, Hany Marliani Giri Anjani Gracenita Patricia Gusna Putri, Rika Gustientiedina Hamzah, Muhammad Luthfi Handayani, Emi Siti Hartati, Seri Haugesti Diana Hendra Wijaya Herinda, Ningrum Putri Herman Yosef Yakian Mendrofa Hersa, Nirma Hilmiyati, Fia Intan Diane Binangkit Irwan Irwan Irwanty, Agnes Islami, Nadia Ismayeni, Luthfi Joni Satria Juita, Aulia Indah Juniarti, Wiwin Kairun Nisa, Mia Khujaifah, Alwi Lawita, Nadia Fathurrahmi Lianti, Rona Lioni Sianturi M. Yoan Eka Putra Maisya Fadhillah Maizal, Wahyudi Engla Mardlotillah, Utami Mentari Dwi Aristi Mhd Rizqi Mimelientesa Irman Mimilientesa Irman Mohd. Elvisrafi Syawal Muhammad Hari Setiadi Mulkhadimah, Ayu Musa Nurwahid Kifli Mutiara, Destita Nadella, Suraya Nadia Faturrahmi Lawita Nadila Rahayu Putri Nella Ayu Novia Nidya Fitriana Nidya Vitriana Ningrum, Andri Eka Kusuma Nissa, Poppy Khairatul Nugraha, Maulana Nur Fitriana Nur Fitriana Nurdia Rosa, Sara Nurjannah, Hafidjah Nurliyana Ofiyana, Dhea Oza Aidha Putri Pebiana, Santi Purwati, Astri Ayu Putra, M Yoan Eka Putra, Rudi Syaf Putri Handayani Putri Inti Amelia Lubis Putri, Annie Mustika R.Septian Armel Rahmadhani, Yolanda rahmat fajri, zahaldi Rama Gita Suci Ramadhani, Helnora Ramadhayanti, Nurul Ramashar, Wira Ramdani, Devinda Ratih Widyastuti, Ratih Restu Hayati Rian Delviandi Ridarto, Visinamitri Ramadhani Rizal, Seliana Rizka Septiawanani Roaina Amelia Romadhon , Berdian Rudi Syaf Putra Rudi Syaf Putra Rusilawati, Ermina Salsabil, Putri Salsabila, Talitha Santika Santika Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Sari, Meylana Permata Selvi Selvi Sherin Tanili Sidabutar, Monica Enjelina Silvia Mery Silvia Sari Sitompul Simme, Ervina Siti Rodiah Siti Samsiah Siti Samsiah, Siti Sitompul, Silvia Sari Sri Fitria Retnawaty Sri Mulyani Sugestih, Dea' Stri Sukma Sopiyan Ardiansyah Supriadi Suryani Suryani Susan Swastika, Desi Syaf Putra, Rudi Syerli Lim TASYA AULIANDARI Telaumbanua, Fransiskus Tiara Suci Wulandari Vania Palidita Febriana Wahyu Joni Kurniawan, Wahyu Joni Wahyudi Engla Maizal Wayra, Hariko Wedyati, Nur Azzahra Widia Ananda Wijaya, Melki Winarni Winarni Windi Nuramadani Wira Ramashar Wulan Sari Wulan Sari, Wulan Yarahim, Bunai Yenny Wati Yolanda, Feby Yulana, Desilfa Yulanda, Atikah Dewi Yuliani, Indira Dwi Yusrizal Yusrizal Yusrizal Zahara, Melia Putri ZL, Nikken Azzahara