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All Journal Indonesian Journal of Economics, Social, and Humanities Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan IJTIMA': Jurnal Pengabdian Masyarakat
Arini Arini
Universitas Lancang Kuning
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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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 Sekolah Pasar Modal Syariah Untuk Berinvestasi Dimasa Pandemi Covid-19 Zaharman Zaharman; Sherly Novianti; Arini Arini
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.122 KB)

Abstract

This Community Service activity aims to build investor spirit among millennials, especially in stock investment. Because there are still many who do not understand how to start investing, so our PKM team took the initiative to provide SPMS (Sharia Capital Market School) training. This community service activity method uses a direct practice method, namely by opening an account by providing material first. The hope from the implementation of this service is the growth of young investors who are smart in reading business opportunities in stock investment
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
Analisis Audit Operasional atas Persediaan Barang Consumable Studi Kasus pada PT. Pipa Mas Putih Gus Muhammad Taufik; Indarti Indarti; Arini Arini
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3303

Abstract

This study aims to determine the impact of the implementation of an operational audit of the inventory of goods at PT. Pipa Mas Putih Duri. The data analysis method used in this research is the descriptive qualitative research method. Based on the results of the research that has been analyzed based on interviews and direct observation of the object of the research, PT. Pipa Mas Putih has carried out an operational audit properly, as evidenced by the fulfillment of the stages of the operational audit stages. Furthermore, PT Pipa Mas Putih Duri already has several procedures regarding the management of goods inventory. Based on the checklist carried out, the operational audit and inventory management at PT. Pipa Mas Putih Duri are already running well.Keywords: Operational Audit, Management, Inventory
SOSIALISASI QRIS SEBAGAI ALAT PEMBAYARAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI SIALANG MUNGGU: SOSIALISASI QRIS SEBAGAI ALAT PEMBAYARAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI SIALANG MUNGGU Arini; Andi Zahran Budiman; Restu Agung Maulana; Elizabeth Siagian; Aprilia Milanda Putri; Ummi Fadhilah Ramadani; Oktavyandi Situmorang; Muhammad Rizky; Petra Franciscus; Nur Kaisah; Putri Feby Febryanti .P; Indah Juniyanti; Nike Lina; Feronika Br. Simamora; Erawati Manalu; Triani Angelika Sinaga
JURNAL PENGABDIAN MASYARAKAT: IJTIMA' Vol. 1 No. 2 (2024): Oktober 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2024.18984

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas sosialisasi QRIS sebagai alat pembayaran bagi UMKM di Kelurahan Sialang Munggu. Melalui metode [metode penelitian, misal: survei, wawancara], ditemukan bahwa [hasil penelitian, misal: tingkat kesadaran UMKM tentang QRIS meningkat, transaksi menggunakan QRIS meningkat]. Sosialisasi yang intensif dan dukungan dari berbagai pihak menjadi faktor kunci keberhasilan implementasi QRIS. Namun, masih terdapat beberapa kendala yang perlu diatasi, seperti [kendala yang ditemukan, misal: keterbatasan akses internet, kurangnya literasi digital]. Penelitian ini memberikan rekomendasi bagi pemerintah dan pihak terkait untuk terus meningkatkan sosialisasi dan memberikan dukungan yang lebih komprehensif bagi UMKM dalam mengadopsi QRIS.
Co-Authors Aljufri Aljufri Andi Zahran Budiman Aprilia Milanda Putri Elizabeth Siagian Erawati Manalu Fenina Niken Pratiwi Feronika Br. Simamora Gus Muhammad Taufik Indah Juniyanti Indarti Indarti Muhammad Rizky Nike Lina Nur Kaisah Oktavyandi Situmorang Petra Franciscus Putri Feby Febryanti .P Restu Agung Maulana Serly Novianti Sherly Novianti Triani Angelika Sinaga Ummi Fadhilah Ramadani