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All Journal Jurnal Al-Iqtishad Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Alfiati Silfi
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Edukasi Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Bagi UMKM di Kabupaten Siak Alfiati Silfi; Poppy Nurmayanti M; Eka Hariyani; Nita Wahyuni; Rosmayani Rosmayani
CANANG: Jurnal Pengabdian Masyarakat Vol 5, No 1 (2025)
Publisher : PELANTAR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/canang.v5i1.56

Abstract

This community service activity aims to provide education to Micro, Small, and Medium Enterprises (MSMEs) in Siak Regency regarding the preparation of financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The lack of understanding of MSMEs regarding the importance of systematic and standardized financial records is an obstacle to accountable and sustainable business management. Through training and mentoring, participants are given an understanding of basic accounting concepts, financial report structures, and practical steps in preparing reports based on SAK EMKM. The methods used in this activity include delivering materials, interactive discussions, and financial report preparation simulations with 20 participants. The results of the activity showed an increase in participants' understanding and ability in preparing simple financial reports that meet standards. This education is expected to help MSMEs in increasing financial transparency and access to formal financing. 
CEO Tenure Dan Earnings Management: Peran Female On Boards Dan Komisaris Independen Sebagai Variabel Moderasi(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Nurul Azkiah; Alfiati Silfi; Rezi Abdurrahman
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.371

Abstract

The purpose of this study to examine the effect of CEO tenure on earnings management with female on boards and independent commissioners as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Earnings management is measured using discretionary accruals, calculated using the Modified Jones Model, which reflects the degree of earnings manipulation. CEO tenure is measured by the number of years the CEO has served in the company. Female on boards is measured by the percentage of female members on the board of directors, and independent commissioners are measured by the percentage of independent commissioners on the board. The sample consists of 131 manufacturing companies selected using purposive sampling, resulting in 655 data points over five years. Data analysis was conducted using WarpPLS 8.0. The results show that CEO tenure has a significant negative effect on earnings management. Female on boards positively moderates this relationship, while independent commissioners do not. Control variables, such as profitability and leverage, significantly affect earnings management. However, company size and the number of board members do not have a significant effect.
THE EFFECT OF PROFITABILITY AND TAX PLANNING ON PROFIT MANAGEMENT MODERATED BY MANAGERIAL OWNERSHIP Rinda Wulandari; Alfiati Silfi; Riska Natariasari
Jurnal Al-Iqtishad Vol. 20 No. 1 (2024): Juni 2024
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

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Abstract

This study aims to determine and analyze the effect of Profitability and Tax Planning on Earnings Management with Managerial Ownership as a moderating variable. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, of which there were 99 companies. The sample consisted of 21 companies selected through the purposive sampling method. This study used the secondary data obtained from the company's annual report. The data analysis method used Multiple Linear Regression Analysis and Moderation Regression Analysis (MRA) with the IBM SPSS 26.0 program. The results showed that Profitability and Tax Planning affect Earnings Management. Managerial Ownership can moderate the effect of Profitability on Earnings Management, but Managerial Ownership cannot moderate the effect of Tax Planning on Earnings Management.
Peningkatan Kompetensi Digital Akuntansi Melalui Pelatihan Zahir Accounting Bagi Siswa dan Guru SMK Dharma Loka Pekanbaru Alfiati Silfi; Eka Hariyani; Meilda Wiguna; Pipin Kurnia; Arumega Zarefar; Rosmayani Rosmayani
CANANG: Jurnal Pengabdian Masyarakat Vol 6, No 1 (2026)
Publisher : PELANTAR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/canang.v6i1.89

Abstract

Advances in information technology have driven the transformation of accounting practices from manual to computerized systems. This situation demands that Vocational High School (SMK) graduates possess digital accounting competencies that meet the needs of the business and industrial world. However, students and teachers still lack understanding and skills in using accounting software, necessitating competency improvement through structured training. This community service activity aims to improve the digital accounting competency of students and teachers at SMK Dharma Loka Pekanbaru through training in the use of the Zahir Accounting application. The implementation method includes preparation, training, hands-on practice, mentoring, and evaluation. The material provided includes an introduction to Zahir Accounting, creating company data, managing financial transactions, preparing financial reports, and utilizing the application's supporting features. The training is conducted using lectures, demonstrations, practice, and interactive discussions to ensure participants are able to operate the application independently. The expected outcomes of this activity are increased participant knowledge and skills in using computer-based accounting software, increased student readiness for the world of work, and increased teacher competence in integrating computerized accounting learning into the teaching and learning process. In addition, this activity is expected to strengthen the synergy between universities and schools in supporting the development of human resources that are adaptive to the development of digital technology in the field of accounting.
Co-Authors Abdurrahman, Rezi Amries R. Tanjung Anisa Zerlina Ayu Oktaviani Benny Helmi Dede Kurniawan Dina Pujianti Eka Hariyani Fitri Humairoh Lila Anggraini Mardani Lista Arpani Meilda Wiguna Mela, Nanda Fito Nita Wahyuni Nurmawati Nurmawati Nurul Azkiah Pipin Kurnia Poppy Nurmayanti Ria Nelly Sari Rinda Wulandari Riska Natariasari Rosmayani Rosmayani Siti Aisyah Sri Wahyuni Zanra Zarefar, Arumega