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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI EDUKATIF : JURNAL ILMU PENDIDIKAN Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Konseling BERNAS: Jurnal Pengabdian Kepada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Visi Pengabdian Kepada Masyarakat
Sonia Sischa Eka Putri
Faculty Of Economics And Social Sciences UIN Sultan Syarif Kasim, Riau, Indonesia
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PENGARUH PENGENDALIANINTERN, KOMITMEN ORGANISASI, SUMBER DAYA MANUSIA DAN GOOD GOVERNANCETERHADAP KINERJA INSTANSI PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kota Pekanbaru dan Kabupaten Kampar) Putri, Sonia Sischa Eka; ', Kamaliah; Anisma, Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine the effect of internal control, organizational commitment, human resources, and good governance on the performance of local government in District Government of Pekanbaru city and Kampar. The samples use were as manyas 57 people are respondents. The population in this study is 63 working units Pekanbaru and Kampar district. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression with the help of software SPSS version 20. The result showed that: (1) Internal Control has significant influence on the performance of local government, (2) Organizational Commitment has significant influence on the performance of local government, (3) Human resources has significant influence on the performance of local government, and (4) Good Governancehas significant influence on the performance government. From all the testingist done it can be concluded that the variables of internal control, organizational commitment, human resources, and good governance that it used to explain 64,4% of performance of local government variables. While there meaning 35,6% are influence do rexplained by other variables not included in this study.Keywords: Internal Control, Organizational Commitment, Human Resources, Good Governance, and performance.
THE EFFECT OF THE COMPANY’S SIZE, AUDIT QUALITY, PROFIT MANAGEMENT AND FAMILY OWNERSHIP ON THE COMPANY’S TAX AGGRESSIVENESS Arridho Abduh; Iin Saputra; Sonia Sischa Eka Putri
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 1 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i1.1409

Abstract

ABSTRACT The study aims to empirical test the impact of the company’s size, audit quality, profit management and family ownership on the company’s tax aggressiveness. The independent variables of this research were the measure of a company measured in natural logarithms of its total assets, the quality of audits measured using dummy variables, profit management measured by profit distribution approach and family ownership measured by dummy variables. Whereas the dependencies in this research are tax aggressiveness that is calculated by using ETR. The data in this research is secondary. The sample used in this research is a manufacturing company listed in the BEI period 2016-2019. The population in this research is 193 companies and the number of 62 companies with a total observation of 248 samples. Sampling samples using impressive sapling methods. Hypothetical testing done by using multiple linear regression analysis. Research shows that the quality of the audit does not affect the company’s tax aggressiveness, corporate size, profit management and family ownership reflect tax aggressiveness. ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh ukuran perusahaan, kualitas audit, manajemen laba dan kepemilikan keluarga terhadap agresivitas pajak perusahaan. Variabel independen penelitian ini adalah ukuran perusahaan yang diukur dengan logaritma natural dari total aset yang dimiliki perusahaan, kualitas audit yang diukur menggunakan variabel dummy, manajemen laba yang diukur dengan pendekatan distribusi laba dan kepemilikan keluarga yang diukur dengan variabel dummy. Sedangkan variabel dependen dalam penelitian ini adalah agresivitas pajak yang dihitung dengan menggunakan ETR. Data dalam penelitian ini adalah data sekunder. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2016-2019. Jumlah populasi dalam penelitian ini adalah 193 perusahaan dan jumlah sampel sebanyak 62 perusahaan dengan total observasi sebanyak 248 sampel. Penentuan sampel dengan menggunakan metode purposive sampling. Uji hipotesis yang dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas audit tidak berpengaruh terhadap agresivitas pajak perusahaan, ukuran perusahaan, manajemen laba dan kepemilikan keluarga berpengaruh negatif terhadap agresivitas pajak.
Sosialisasi Online Dampak Negatif Media Sosial Bagi Remaja Pivit Septiary Chandra; Sonia Sischa Ekaputri; Abdiana Ilosa; Arridho Abduh; Ilham Chanra Putra
MENARA RIAU Vol 15, No 1 (2021): April 2021
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2489.361 KB) | DOI: 10.24014/menara.v15i1.12714

Abstract

Technology and social networks, or what we often call cyberspace, have become part of social life in the real world. social media can be found with the help of computer technology, laptops, smartphones and other communication media. The use of social media has been used at various levels of society and various groups for media interaction or promotion from children, adolescents, to adults. Adolescence is a period of transition from childhood full of dependence to a period of forming responsibilities. In its use, social media is used mostly by adolescents, with this transitional period adolescence becomes a special concern because it will affect their behavior and personality in the future. The purpose of this service is to provide knowledge and insights to adolescents on social media and its effects, to provide learning for the community in responding to social media. The method is carried out with a lecture system with a preventive approach to the audience against the values given by the speaker.
Learning Methods Of Consolidated Statement in Advanced Accounting Asepma Hygi Prihastuti; Sonia Sischa Eka Putri; Saipul Al Sukri
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 3, No 2 (2021): April Pages 250-630
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v3i2.303

Abstract

Penelitian ini dikembangkan mengingat kesulitan mahasiswa dalam memahami keterkaitan antar sub bab laporan keuangan konsolidasi pada Mata kuliah akuntansi lanjutan. Ini mengakibatkan rendahnya motivasi dan hasil belajar Mahasiswa. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan metode Mind Mapping dan Problem Based Learning terhadap motivasi dan hasil belajar pada mahasiswa D3 Akuntansi STIE Persada Bunda. Penggunaan metode pembelajaran dimaksud memang sudah umum dan sering di jumpai pada prodi pendidikan dan mata pelajaran tingkat sekolah. Namun sangat jarang dalam kegiatan pembelajaran di bangku perkuliahan. Penelitian ini menggunakan uji beda analisis motivasi dan hasil belajar siswa antara kelompok eksperimen dan kelompok kontrol yang diolah menggunakan metode Paired sample test dengan SPSS versi 21. Hasil analisis uji beda motivasi belajar menggunakan uji-t diperoleh nilai t -14,692 dengan sig = 0,000. Artinya penggunaan Mind Mapping dan Problem Based Learning memiliki pengaruh yang lebih baik terhadap motivasi belajar siswa dibandingkan dengan metode konvensional. Dan hasil uji beda analisis hasil belajar diperoleh nilai t-test sebesar -16,533 dengan sig 0,000. Artinya terdapat pengaruh positif penggunaan metode Mind Mapping dan Problem Based Learning terhadap hasil belajar siswa secara meyakinkan. Hasil penelitian ini bisa dijadikan masukan bagi para dosen agar bisa terus berinovasi dalam menerapkan metode dalam proses belajar mengajar, sehingga kemampuan mahasiswa dapat ditingkatkan.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Kepala Desa di Kabupaten Kuantan Singingi dan Kabupaten Kampar Sonia Sischa Eka Putri; Pivit Septiary Chandra
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.421

Abstract

This study aims to see the effect of clarity of budget targets, internal control systems, motivation and organizational commitment to the performance of village heads in Kuantan Singingi and Kampar districts. This research was conducted in 2020 to see the performance of the village head, this is because there are still problems related to the performance of the village head that the community complains about, therefore the authors want to measure whether the clarity of budget targets, internal control systems, motivation and organizational commitment have an effect on the performance of the village head. The type of data used is primary data by using questionnaire method of data collection.. The sample in this study were village heads totaling 60 people. The results of this study indicate that the clarity of budget targets has an influence on the performance of the village head, the internal control system has an influence on the performance of the village head, motivation and organizational commitment also has an influence on the performance of village heads in Kuantan Singingi and Kampar Districts. From all the testingist done it can be concluded that the variables of budget targets, internal control systems, motivation and organizational commitment that it used to explain 63% of villages head performance. While there meaning 37% are influence do rexplained by other variables not included in this study.
Penerimaan Pajak Rumah Kos di Kota Pekanbaru saat Pandemi Covid-19 Sonia Sischa Eka Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.831

Abstract

Boarding houses are one of the fastest growing forms of business in the city of Pekanbaru, where boarding houses are one of the fastest growing businesses and have an impact on local tax revenues. The boarding house tax contributes to regional income in order to increase the Pekanbaru city's regional budget with a tax rate of 2.5%. This study aims to see the impact of taxation on boarding houses during the COVID-19 pandemic. This study uses a descriptive qualitative approach. data were obtained from 15 informants with the criteria of having a boarding house with more than 10 rooms. This research was conducted by observing and interviewing the owners of the boarding house in order to find out the understanding of the obligations of business owners to their business taxes. The results of the study show that boarding house owners in 2020-2021 cannot pay their tax obligations as usual due to the pandemic, boarding houses have a very strong impact, tenants who are usually workers and students do not use boarding houses during the pandemic. In addition, regional tax revenues have also decreased in almost all tax objects, seen from boarding house taxation, income has decreased significantly so that regional budgets are also affected due to the COVID-19 pandemic.
Analisis Pelaksanaan Kebijakan Kota Layak Anak (Studi Kasus Pelaksanaan Program Ruang Bermain Ramah Anak di Ruang Terbuka Hijau Kacang Mayang Kota Pekanbaru) Pivit Septiary Chandra; Sonia Sischa Eka Putri
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Vol 3 No 1 (2021): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP)
Publisher : Laboratorium Jurusan Ilmu Administrasi Negara Fakultas Ilmu Sosial Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmiap.v3i1.261

Abstract

This study aims to see the implementation of child-friendly city policies in the Kacang Mayang Green Open Space, Pekanbaru City. This type of research is qualitative with descriptive analysis. Qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from people and observed behavior from the phenomena that occur. This study examines the facts of the implementation of the Child Friendly Playroom Program in Pekanbaru City. The data collection technique in this research uses literature study by collecting data and documents from various references that will be used as references. The results of this study are that the implementation of child-friendly city policies (a case study of the implementation of the Child Friendly Playroom Program in the Kacang Mayang Green Open Space in Pekanbaru City) has gone well. This is shown by the availability of adequate facilities, infrastructure and facilities to become child-friendly green open spaces. Received a good assessment and determined that Pekanbaru's Kacang Mayang Green Open Space was suitable for children, proving the government's commitment to realizing a child-friendly city through the provision of child-friendly green open spaces. In implementing child-friendly city policies, there are several factors that influence, namely: completeness of the facilities; Accessibility; Safety and comfort; Government commitment.
Faktor-faktor yang mempengaruhi kinerja karyawan di Kota Pekanbaru Sonia Sischa Eka Putri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 1 No. 2 (2021): Article Research Volume 1 Nomor 2, Juli 2021
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i2.1018

Abstract

This study aims to examine : The influence of good corporate governance, organizational culture, motivation competence, leadership style and utilization of information technology on the employee performance. The study was conducted at companies in the Pekanbaru City. This research was conducted on 87 people who work in the 20 companies in the city of Pekanbaru. The results showed that: good corporate governance has influence on employee performance where in its implementation it will have a positive impact on the organization, organizational culture has a role in organizational growth that will support performance, motivation of each individual will encourage the achievement of organizational targets through good employee performance, competencies possessed by human resources also become Important factors in achieving organizational goals, leadership style and the use of information technology also has an influence in employee performance in companies of Pekanbaru City.
Analisis Pengelolaan Keuangan Masjid di Kota Duri Riau Sonia Sischa Eka Putri
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.237 KB) | DOI: 10.31004/jptam.v6i2.4649

Abstract

Masjid adalah rumah ibadah bagi umat Islam di seluruh dunia dan merupakan organisasi non profit, Indonesia merupakan negara dengan mayoritas penduduk muslim dengan lebih dari 80% jumlah penduduk. Tingginya jumlah pemeluk agama Islam sejalan dengan banyaknya jumlah masjid di Indonesia. Dengan banyaknya jumlah masjid di Indonesia, diperlukan akuntabilitas dan transparansi dalam pengelolaan laporan keuangan masjid sebagai bentuk pertanggungjawaban pengurus masjid atas dana jamaah yang telah diberikan. Kota duri merupakan kota dengan jumlah masjid yang banyak, sehingga dapat menjadi gambaran terkait penyusunan laporan keuangan masjid. Penelitian ini bertujuan untuk mengkaji pengelolaan keuangan masjid di kota duri, penelitian ini menggunakan metode kualitatif, dimana peneliti melakukan observasi dan wawancara dengan 28 pengurus masjid di kota duri guna mengetahui pengelolaan keuangan masjid dan pengelolaan keuangan masjid. pernyataan yang disajikan. Hasil penelitian menunjukkan bahwa laporan keuangan masjid belum tercatat sesuai dengan standar, kurangnya sumber daya yang dapat mencatat laporan keuangan, terbatasnya informasi yang dimiliki pengurus masjid terkait dengan laporan keuangan standar, pencatatan yang hanya menggunakan single entry bukannya double entry, pencatatan laporan keuangan masjid masih sangat sederhana, hanya berupa laporan kas yang dipajang di papan informasi setiap hari jumat.
Cooperative employee performance analysis in Pekanbaru City Arif Rahman; Saipul Al Sukri; Irsyad Kamal; Sonia Sischa Eka Putri; Asepma Hygi Prihastuti
INOVASI Vol 18, No 3 (2022): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i3.11345

Abstract

This study aims to determine the effect of motivation, job satisfaction, work discipline on performance. The method used in this research is descriptive statistics. Data analysis used linear regression with the help of SPSS 22.0. The population in this study are those who work as employees in cooperatives in the city of Pekanbaru. Data were collected using a Likert scale. The number of samples was determined by the slovin method with consideration of a sample of 100 people. A total of 92 questionnaires were returned. The findings of this study indicate that employee motivation has a positive effect on employee performance, while job satisfaction and work discipline do not have a positive effect on employee performance. The final result of employee performance variables is influenced by motivation, job satisfaction and work discipline by 69.8%, while the remaining 31.2% is influenced by other variables outside of this study.
Co-Authors ', Kamaliah Abdiana Ilosa Arif Rahman Arridho Abduh Asepma Hygi Prihastuti Ferby Mutia Edwy Hijratul Aswad Hijratul Aswad Ida Ayu Putu Sri Widnyani Iin Saputra Ilham Chanra Putra Irsyad Kamal Kamaruddin Kamaruddin Nasrullah Djamil Pivit Septiary Chandra Prihastuti, Asepma Hygi RR. Ella Evrita Hestiandari Saipul Al Sukri Ulfiah Novita Yuneita Anisma Zikri Aidilla Syarli