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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 INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi AKTIVA EKONOMIKA45 Jurnal Manajemen Perbankan Keuangan Nitro Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Comsep : Jurnal Pengabdian Kepada Masyarakat 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 EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
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 Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Pendampingan Pelaporan SPT Tahunan Orang Pribadi pada Karyawan Mall SKA Rudi Syaf Putra; Nadia Fathurrahmi Lawita; Agustiawan Agustiawan; Dwi Fionasari; Linda Hetri Suriyanti; Siti Samsiah; Wira Ramashar
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v8i1.12985

Abstract

This community service activity aimed to assist Mall SKA employees in understanding the use of the Coretax DJP system and the process of reporting Individual Annual Tax Returns. The activity was conducted in the HRD Room on the 5th floor of Mall SKA by the Tax Center of Universitas Muhammadiyah Riau through the Relawan Pajak Untuk Negeri (Renjani) program. The implementation methods included material presentation, assistance with Coretax account registration and activation, assistance in applying for electronic certificates or DJP authorization codes, as well as guidance in completing and submitting Individual Annual Tax Returns electronically. The results showed that several participants still experienced difficulties in using the Coretax DJP system, especially during account registration, account activation, and online tax reporting procedures. Through direct assistance, participants were able to better understand the stages of using digital tax services. In addition, participants gained a better understanding of the importance of electronic tax reporting and digital tax administration. This activity indicates that tax education and assistance are still needed to help taxpayers adapt to digital tax administration systems and improve their understanding in carrying out tax obligations properly and correctly.
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

Abstract

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.
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 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 Dwi Hastuti Eclesia, Yohanes Eka Nuraini Rachmawati Evi Marlina Fadhillah, Maisya Fadila, Doremi Fadly Ardiansyah 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 Hayati, Restu 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 Junaidi Junaidi Juniarti, Wiwin Kairun Nisa, Mia Khujaifah, Alwi Lianti, Rona M. Yoan Eka Putra Maizal, Wahyudi Engla Mardlotillah, Utami Mentari Dwi Aristi Mery, Silvia Mhd Rizqi Mimelientesa Irman Mimilientesa Irman Mizan Asnawi, Mizan Muhammad Hari Setiadi Mulkhadimah, Ayu Musa Nurwahid Kifli Mutiara, Destita Nadella, Suraya Nadia Fathurrahmi Lawita Nadia Faturrahmi Lawita Nadila Rahayu Putri Nella Ayu Novia Nidya Fitriana Nidya Vitriana Ningrum, Andri Eka Kusuma Nissa, Poppy Khairatul Nofirda, Fitri Ayu Nugraha, Maulana Nur Fitriana Nur Fitriana Nurdia Rosa, Sara Nurjannah, Hafidjah Nurliyana Ofiyana, Dhea Oza Aidha Putri Pebiana, Santi Perdana, Riky Purwati, Astri Ayu Putra, M Yoan Eka Putra, Rudi Syaf Putri Handayani Putri Inti Amelia Lubis Putri, Annie Mustika R.Septian Armel Rachmawati, Eka Nuraini Rahayu, Norra Isnasia 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 Sianturi, Lioni Sidabutar, Monica Enjelina Simme, Ervina Siti Afiqah Zainuddin 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 Syawal, Mohd. Elvisrafi 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 Zahara, Melia Putri ZL, Nikken Azzahara