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All Journal Jurnal Ekonomi Jurnal Promosi Pendidikan Ekonomi Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Bisnis (Inovbiz) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Accounting and Management Journal Bilancia : Jurnal Ilmiah Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Muhammadiyah Riau Accounting and Business Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Revenue : Jurnal Ilmiah Akuntansi ABSYARA: Jurnal Pengabdian Pada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi AKTIVA Akuntansi'45 Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JAKPI Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntansi dan Keuangan West Science International Journal of Trends in Accounting Research JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi, Akuntansi dan Manajemen
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN PASAMAN Safpremi, Yolla; Putri, Annie Mustika; Ahyaruddin, Muhammad
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5386

Abstract

This study aims to determine the influence of the factors that influence the absorption of the budget in the Pasaman Regency Government. The population in this study were all Regional Apparatus Organizations in the Pasaman Regency Government which consisted of 40 OPD. Sources of data used in this study is primary data and data collection is done directly by using a questionnaire. The research method used is a quantitative method with multiple linear regression analysis. The variables in this study consisted of 3 independent variables (independent) and the dependent variable (dependent). The 3 independent variables are the quality of human resources (X1), budget planning (X2), and procurement of goods and services (X3), while the dependent variable is budget absorption (Y). The results of this study indicate that partially the quality of human resources, budget planning, and procurement of goods/services has a positive and significant effect on the absorption of the Pasaman Regency Government's budget.
PENGARUH PENERAPAN GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN PEMERINTAH YANG DIMODERASI OLEH KOMITMEN ORGANISASI (Studi Pada Daerah Kabupaten Kampar) Irayana, Ulya; Putri, Annie Mustika; Agustiawan, Agustiawan
Jurnal Daya Saing Vol. 10 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i3.1843

Abstract

The purpose of this study is to assess the impact of good governance, internal control, and leadership style on financial performance, with organizational commitment acting as a moderator. The study will be conducted in Kampar Regency. This study uses a quantitative methodology, using a questionnaire as the main means of data collection. Data are measured on a Likert scale. Data are analyzed using the Structural Equation Modeling (SEM) method, using an alternative approach known as Partial Least Squares (PLS) through the use of the Smart-PLS 4.1.0.6 application. The findings of this study indicate that Good Governance has a substantial impact on Financial Performance, Internal Control has a substantial impact on Financial Performance, Leadership Style has no impact on Financial Performance, Organizational Commitment can moderate the relationship between Good Governance and Financial Performance, Organizational Commitment can moderate the relationship. Organizational Commitment has the ability to modify the relationship between Leadership Style and Financial Performance, in the context of Internal Control and Financial Performance.
Analisis Varians Anggaran Operasional dan Realisasinya dalam Penilaian Kinerja Perusahaan: Studi Kasus PT. Matahari Sinar Panbersi Dewi Clarita; Evi Marlina; Annie Mustika Putri
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3347

Abstract

This research aims to determine the procedures for preparing and implementing operational budgets and analyzing the level of effectiveness of operational budget management at PT. Matahari Sinar Panbersi for the period 2020 to 2022 and whether the implementation of the operational budget has been effective in it. The type of research used in this research is quantitative research using descriptive methods. Data collection techniques were carried out using interviews and documentation. This research data is the result of observations in the field, through interviews and presentation of data from PT. Matahari Sinar Panbersi. The theory used to determine and analyze the effectiveness of operational budget management is variance analysis and calculation of effectiveness levels. Based on the research results, it shows that the preparation and implementation process uses the bottom up method, in the analysis of cost variances and their realization it shows that it is unfavorable, but in terms of the level and criteria for the effectiveness of operational budget management at PT. Matahari Sinar Panbersi from 2020 to 2022 falls into the very effective criteria.
Analisis Kontribusi Pajak Hiburan Bioskop pada Pendapatan Asli Daerah Kota Pekanbaru Rahmat Fauzi; Annie Mustika Putri; Rudi Syaf Putra
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3365

Abstract

The purpose of this research is to determine the contribution of Cinema Entertainment Tax revenue to Regional Original Income, the impact of Government Regulation Number 21 of 2020 on cinema business actors, the obstacles and efforts faced by the Pekanbaru City Regional Revenue Agency on Cinema Entertainment Tax revenue. This research method uses qualitative methods. Data collection used interviews and documentation at the Pekanbaru City Regional Revenue Agency. The results of the interviews I have conducted show that the contribution to Cinema Entertainment Tax in 2020 - 2022 is based on justification in the good category. The efforts made by the Pekanbaru City Regional Revenue Agency to increase cinema entertainment tax revenues are firstly intensification, for those who have not registered, we will register them. secondly, for those who have registered, their tax payments will be seen, if they do not match the real conditions, a tab device will be installed. thirdly digitization and elimination of fines.
ANALISIS EFEKTIVITAS PAJAK PARKIR DAN RETRIBUSI PARKIR SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KOTA PEKANBARU Faradilla Sari; Putri, Annie Mustika; Puspita Sari, Dian Puji
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7003

Abstract

Title of this research is Analysis of The Effectiveness of Parking Tax and Parking Retribution as Regional Revenue of Pekanbaru City. The aim of research is to determine the effectiveness of parking taxes and parking retribution and their contribution as regional revenue of Pekanbaru City. This research is a descriptive quantitative study. Using effectiveness analysis and contribution analysis to determine the level of effective and contribution of the two revenues. Based on data collection carried out by researchers through calculating the effectiveness and contribution of parking taxes and parking retribution, as well as interviews, calculation results that parking taxes and parking retribution less effective as regional revenue of Pekanbaru City. Meanwhile, the parking tax contribution have sufficient opportunities to contribute more as regional revenue of Pekanbaru City. Keywords: Parking Taxes, Parking Retribution, Original Local Government Revenue
Penyuluhan Edukasi Kesetaraan Gender untuk Kesehatan Mental bagi Ibu Rumah Tangga di Desa Tangga Batu Putri, Annie Mustika; Marsya, Ulmi; Puji, Ari Andriyas; Haris, Aidil; Ahyaruddin, Muhammad; Asnawi, Mizan; Fitria, Sarah
Jurnal Pengabdian UntukMu NegeRI Vol. 8 No. 3 (2024): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v8i3.7220

Abstract

Tangga Batu is one of the villages in Rokan Hilir Regency that receives many educational programs through outreach. This implementation focuses on several aspects, namely on the good practices of the intervention program and its impact which is carried and which targets starting from the general public, young women as prospective brides or not. Efforts to overcome this require multi-factor synergy and the role of stakeholders with the role of 1) central and regional governments as initiators, facilitators, and motivators 2) professional and academic organizations as think tanks, 3) development partners to strengthen initiation, collaboration, and monitoring and evaluation collaboration, 4) social institutions. This service aims to describe the intervention program that has been carried out to address local communities in maintaining reproductive health and gender equality. The intervention programs implemented by the central and regional governments, and motivators from academics and social partners have been running well, as indicated by the response of stakeholders who actively participate in the programs.
Optimalisasi Kompetensi Kelompok Ibu PKK Guna Mewujudkan Perempuan Berdaya Desa Pantai Cermin, Riau Marsya, Ulmi; Haris, Aidil; Puji, Ari Andriyas; Putri, Annie Mustika
Jurnal Pengabdian UntukMu NegeRI Vol 8 No 3 (2024): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v8i3.7909

Abstract

Community service in Pantai Cermin Village aims to overcome the problem of the lack of competency-based PKK organizational activity and industrial management. This problem was identified through observations and interviews, indicating the urgent need for women's empowerment. The methods used include outreach about the importance of women's empowerment and training covering organizational management, home industry management, and the use of digital technology in marketing. Training activities are designed to improve PKK members' skills in managing organizations and home businesses, as well as utilizing social media and websites for product promotion. The results of this service show a significant increase in the competence of PKK members, who are now more active in managing organizations and home industries. In addition, PKK members also show a higher awareness of their important role in village development. Thus, this program was successful in encouraging women's empowerment and increasing organizational activities in Pantai Cermin Village.
Implementasi Akuntansi Manajemen Dalam Pengambilan Keputusan Terhadap Perusahaan TSA Juita, Aulia Indah; Yolanda, Feby; Hersa, Nirma; Putri, Annie Mustika; Zaki, Hammam
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 2 No. 1 (2021): 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.v2i2.148

Abstract

Penelitian ini bertujuan untuk mengetahui pentingnya pengambilan keputusan terhadap perusahaan TSA dengan mengimplementasikan akuntansi manajemen sehubungan dengan itu akuntansi manajemen merupakan jaringan penghubung yang sistematis dalam penyajian informasi yang berguna dan dapat untuk membantu pimpinan perusahaan TSA dalam usaha mencapai tujuan organisasi yang telah ditetapkan sebelumnya. Metode penelitian yang digunakan yaitu metode deskriptif yang menjelaskan pengambilan keputusan dilaksanakan melalui empat tahap yang berurutan. Dan penerapan EDI dalam Just In Time (JIT), Activity Based Costing (ABC), dan Total Quality Control (TQC) dalam implementasi informasi teknologiĀ  akuntansi manajemen. Kehadiran teknologi informasi memberikan banyak manfaat bagi perusahaan TSA, seperti mampu meringankan aktivitas bisnis yang kompleks serta menghasilkan informasi yang dapat dipercaya, relevan, tepat waktu, lengkap, dapat dipahami, dan teruji dalam rangka perencanaan, pengendalian dan pengambilan keputusan manajemen. Selain itu efesiensi operasi perusahaan dan kinerja perusahaan juga dapat ditingkatkan. Akibatnya perusahaan TSA dapat tetap bertahan dalam era informasi serta mampu menghadapi persaingan pasar global. Keyword : Implementasi, Pengambilan Keputusan, akuntansi manajemen
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Provinsi Riau Siti Samsiah; Annie Mustika Putri; Winarni Winarni
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.687

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi pemerintah, sistem akuntansi keuangan daerah, sistem pengendalian intern pemerintah, pemanfaatan teknologi informasi, kompetensi sumber daya manusia, dan good government governance terhadap kualitas laporan keuangan Pemerintah Provinsi Riau. Penelitian ini menggunakan data primer. Populasi dalam penelitian ini adalah seluruh pegawai bagian keuangan yang berada dilingkungan Pemerintah Provinsi Riau yang berjumlah 226 orang pada 33 OPD. Analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan bantuan software SPSS versi 25 dan pengambilan sampel dilakukan dengan teknik sampel jenuh. Hasil penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintah, sistem akuntansi keuangan daerah, sistem pengendalian internal pemerintah, pemanfaatan teknologi informasi, kompetensi sumber daya manusia, dan good government governance berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Provinsi Riau.
Determinan Kinerja Karyawan Pada PT Telkom Witel Riau Daratan Faradiba Salsabila; Annie Mustika Putri; Agustiawan Agustiawan
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.690

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompensasi, motivasi kerja, dan kompetensi terhadap kinerja karyawan PT Telkom Witel Ridar. Sampel dalam penelitian ini adalah semua karyawan PT Telkom Witel Ridar yang berjumlah 56 orang. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Metode analisis data yang digunakan adalah analisis linear berganda, data diolah dengan menggunakan software SPSS Versi 24. Hasil penelitian secara parsial menunjukkan bahwa variabel motivasi kerja berpengaruh terhadap kinerja karyawan. Sedangkan variabel kompensasi dan kompetensi tidak berpengaruh terhadap kinerja karyawan. Dan hasil penelitian secara simultan menunjukkan bahwa kompensasi, motivasi kerja, dan kompetensi berpengaruh bersama-sama terhadap kinerja karyawan.
Co-Authors Abdi, Muhamad Aditya Gunadarma Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Ahyaruddin, Muhammad Ambarita, Yuli Marta Andisfa, Rio Anriva, Della Hilia Aprialinita, Dhea Arahmah, Wina Ardiansyah, Sukma Sopiyan Arini, Vinni Qisthi ASDE RAHMAMULYATI Aswanda, Nurul Audina, Bening Aulia, Fezi Waldeseska Auliandari, Tasya Azhari, Intan Putri Azima, Fauzana Azmi, Zul Azra, Fadhilla Berliani, Mitha Febri Cindy Fatika Suci Dewi Clarita Dian Hafiza Triana Dian Puji Puspita Sari Dian Sukma Dini Maharani Putri Djamhur, Fitria Dodi Putra Dwi Fionasari Dwi Fionasari Dwi Yuli Astuti Elsyahpitri, Sonia Erisya, Yulia Evi Marlina Evi Marlina F, Joana Sarah Fahrin4, Sry Mulyani Faradiba Salsabila Faradilla Sari Fatimah, Mari Fahtul nur Febrianti Hasnah, Eicha Fionasari, Dwi Fitrah Maharani Friska Andriani GITA SUCI, RAMA Gunawan Gunawan Handika Surya Dinata Haris, Aidil Hersa, Nirma Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Intan Diane Binangkit Irayana, Ulya Ivanna Yolanda Putri Warman Jeslyn Faiza Khansa Juita, Aulia Indah Khoirunnisa, Salsabila Kirmizi Kirmizi Kurniadi, Rahmat Luthfiyah, Azura Marsya, Ulmi Megawati, Putri Melinda, Restia MELISA WATI VERONIKA Melvia, Vera Mentari Dwi Aristi Mentari Dwi Aristi Mizan Asnawi, Mizan Mohd Erdiansyah Putra MUTIA HARDIKA Nadia Amanda Putri Nadya Berlianti Natan, Thoriq Novia Rahmawati Novriyani, Yola Nur Fitriana Nur Fitriana Nur Utami Nurhasanah, Fitri Nurlina, Sherly Nurliyana Nurliyana, Nurliyana Nurliza Nurliza Oktaviani, Sylvia Pangestu, Sari Patricia, Cellien Permatasari, Vina Putri Pitri, Pitri Puji, Ari Andriyas Purba, Dea Natalia Purwanto Priatmojo Puspita Sari, Dian Puji Putra, Satria Edi Putri, Nurdiana Putri, Nurul Hikmah Rahayu Oktarisah Rahayu, Norra Isnasia Rahmat Fauzi Rahmat Kurniadi Rama Gita Suci Rama Gita Suci Ramadani, Amelia Ramashar, Wira Rana Oktiviana Pramililia Rasyid, Yolanda Raymondus Michael Sinaga Rayusman Abdullah Retri Wiyarni Rika Novriyanti Rio Andisfa Rismadani Haryanti Rosdianti Br Regar, Novi Rudi Syaf Putra Rudi Syaf Putra Safitri, Ersha Wiriani Safpremi, Yolla Salsabila Salsabila Salsabilla, Della Samsul Bahri Saputra, Yoni Saragih, Hanna Bella Pesta Sarah Fitria SARI, ANJELITA Sari, Arnes Nofita Sari, Dian Puji Puspita Sari, Kuspita Sari, Rada Ratna Sasmita, Anggi Selvias, Maya Cherly Simanjuntak, Helkia Yohana Simanjuntak, Putri Christina Siska Maydiyanti Siti Nurhasanah siti rodiah Siti Rodiah Siti Samsiah Siti Samsiah Solly Aryza Sri Mulyani Fahrin Suriyanti, Linda Hetri Tasa, Nurul Nadia Tauhid Abdul Ghani Setyo Wibowo Tika, Desy Ria Sansi Triwidyatmoko, Yogi Utari, Septia Tri Wati, Rafasia Widya Wella Rosa Lina Winarni Winarni Windy Lestari; Siti Nuriana Windy Rizky Kurnia Yaumul Fazri Yesi Mutia Basri Yola Oktaliza Yolanda Rasyid Yolanda, Dean Fanny Yolanda, Feby Zaki, Hammam