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All Journal Indonesian Journal of Economics, Social, and Humanities Madani : Indonesian Journal of Civil Society Jurnal Abdimas Bina Bangsa Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Aljufri Aljufri
The Faculty Of Economics, Universitas Lancang Kuning
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province Arini Arini; Aljufri Aljufri; Serly Novianti
Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.4.2.85-97

Abstract

To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13.
Pelatihan Pemanfaatan Limbah Plastik Untuk Pemuda dan Remaja Masjid Idel Waldelmi; Afvan Aquino; Aljufri Aljufri
Madani : Indonesian Journal of Civil Society Vol. 4 No. 1 (2022): Madani, Februari 2022
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/madani.v4i1.949

Abstract

The basis for consideration from the service team is to go down to the community in an effort to deal with plastic waste, both plastic waste in households and the surrounding community. The target of the activity is the youth and youth of the mosque with the hope of building creativity and awareness in the youth and youth of the mosque in the neighbourhood of RT/RW 002/012, Sidomulyo Timur Sub-district, Marpoyan Damai District, Pekanbaru. In its implementation, it is carried out by providing counselling on the usefulness value of plastic waste, and training on the value creation of plastic waste as well as assistance/practice in making handicrafts from plastic waste. From the implementation of the service that has been carried out, the results show that there is an increase in knowledge, understanding and the desire of youth and community leaders for the treatment of waste.
PKM POTENSI WAKAF UANG : PROSPEK, TANTANGAN DAN SOLUSI Idel Waldelmi; Afvan Aquino; Aljufri Aljufri
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.249

Abstract

The potential for cash waqf as the data reveals that cash waqf has great potential, this can be seen from the distribution of the population in Muslim Indonesia reaching 87.5%. However, in reality this potential is answered with data that only approximately 10% of Indonesian Muslim communities have endowments. That the potential of waqf is currently getting the attention of all groups, both private institutions, government, Islamic banking and other institutions. Knowledge, understanding and belief from the community about cash waqf will be a solution to the problems of the nation and state, the results of the implementation of training and seminars on the potential for cash waqf to be able to generate value that was unthinkable by the service team, but obtained from training and seminars directly from the waqf institution manager Indonesia (BWI) Riau representative. The occurrence of strong contributions from participants to be able to realize what is based on waqf management, both in knowledge, understanding and decisions results in a strong commitment to cash waqf
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Consumer Goods dan Mining di Bursa Efek Indonesia (BEI) Periode 2018–2020 Fenina Niken Pratiwi; Aljufri Aljufri; Arini Arini
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.45 KB) | DOI: 10.35314/iakp.v3i2.2904

Abstract

In general, companies have three main goals that are mutually sustainable: maximizing profits, prospering shareholders, and maximizing company values. This research intends to determine the value of consumer goods and mining sector companies in Indonesia Stock Exchange (IDX) during 2018-2020 based on: (1) investment decisions, (2)financing decisions, and (3)dividend policies. The sampling technique used is purposive sampling, and obtained 25 companies that met the criteria as research samples. The statistical method used is multiple linear regression analysis with SPSS version 25. The results show that funding decisions have a significant effect on firm value, while investment decisions and dividend policies have no significant effect on firm value.Keywords: dividend policy, firm value, funding decision, investment decision
Co-Authors Afvan Aquino Arini Arini Fenina Niken Pratiwi Idel Waldelmi Serly Novianti