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Analisis Konten dan Komparatif Sustainability Report Perbankan Berdasarkan GRI G4 Rahayu, Norra Isnasia
Jurnal Akuntansi dan Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.237 KB)

This research is conducted to provide information and compare about the implementation of Sustainability Report applied in each of report. This research is a qualitative research, content analysis is a technique to yield an inference and quantify data to its context. Scoring system is used for mapping the performance of BNI’s and Maybank’s sustainability reporting from its guidelines (context), which is GRI G4. The results of this research shows that both of corporations has implemented good enough Sustainability Report. Despite of the improvement, there are incorrect reporting and ambiguity in some indicators. Corporations still have to make it more complete to achieve all of the performance indicator in the next report. And also their Sustainability Report  towards a better future company.

Analisis Konten dan Komparatif Sustainability Report Perbankan Berdasarkan GRI G4 Norra Isnasia Rahayu
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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

This research is conducted to provide information and compare about the implementation of Sustainability Report applied in each of report. This research is a qualitative research, content analysis is a technique to yield an inference and quantify data to its context. Scoring system is used for mapping the performance of BNI’s and Maybank’s sustainability reporting from its guidelines (context), which is GRI G4. The results of this research shows that both of corporations has implemented good enough Sustainability Report. Despite of the improvement, there are incorrect reporting and ambiguity in some indicators. Corporations still have to make it more complete to achieve all of the performance indicator in the next report. And also their Sustainability Report towards a better future company.

Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi Eka Febriani; Norra Isnasia Rahayu
Akuntansi & Ekonomika Vol 10 No 2 (2020): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v10i2.2349

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

Pengaruh Penerapan Sistem Automatic Exchange Of Information, Sistem Administrasi Modern, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dwi Fionasari; Retri Wiyarni; Della Hilia Anriva; Annie Mustika Putri; Norra Isnasia Rahayu
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2544

This study aims to test whether there is an influence between automatic exchange of information system, modern administration system, and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is the tax employee of the account representative division at the pratama service tax office Pekanbaru city, namely KPP Pratama Senapelan, KPP Pratama Tampan, and KPP Madya Pekanbaru city. Sample collection method using saturated sample method. Samples taken are 83 people. Test data analysis using multiple linear regression method processing using SPSS 20. The result of this study indicate that the automatic exchange of information system affects taxpayer compliance, while the modern administration sytem and tax sanctions have no effect on taxpayer compliance.

Analisa Kinerja Keuangan Bank BUMN dan Bank Swasta Berdasarkan Rasio Keuangan Misral Misral; Sri Rahmayanti; Norra Isnasia Rahayu
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2915

This final project discusses the comparison of the financial performance of state-owned banks and private banks based on financial ratios in the 2015-2019 period. The financial ratios used consist of CAR, NPL, NIM, BOPO, ROA, ROE, and LDR. The data used in this study were obtained from published financial reports for 2015 to 2019 published by the respective banks. After passing the purposive sample stage, 4 state-owned banks and 9 private banks were obtained as samples in this study. The results of this study explain that there are differences in the financial performance of state-owned banks and private banks as measured by financial ratios. State-owned banks have better performance in terms of ROE, ROA, CAR ratios, while private banks have better performance in terms of NPL, BOPO, LDR ratios.

Pemanfaatan TOGAVID-C (Tanaman Obat Keluarga Cegah Covid) di RW 10 Kelurahan Simpang Baru Norra Isnasia Rahayu; Laras Sita; Aprillia Putri
Jurnal Pengabdian UntukMu NegeRI Vol 6 No 1 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i1.2917

Abstrak TOGAVID-C adalah singkatan dari Taman Obat Keluarga Cegah Covid berfungsi sebagai penyedia obat sekaligus berupa taman berestetika yang memenuhi kriteria keindahan perkarangan. Terdapat berbagai jenis Tanaman Obat Keluarga Cegah Covid (TOGAVID-C) yang berguna untuk menyembuhkan penyakit, bumbu dapur, menambah kecantikan, bahkan dipercaya mampu mencegah terpapar Covid-19. Jenis-jenis TOGAVID-C (Tanaman Obat Keluarga Cegah Covid) diantaranya jahe, kunyit, temulawak, lengkuas. sereh, daun meniran dan daun kelor yang tentunya kaya manfaat. Solusi inovatif yang ditawarkan berupa budidaya TOGAVID-C (Tanaman Obat Keluarga Cegah Covid) yang bertujuan untuk meningkatkan imun tubuh sehingga dapat mengurangi penyebaran Covid-19. Metode yang digunakan adalah metode kualitatif. Dalam pengabdian ini menghasilkan daerah dan masyarakat yang tangguh lingkungan dan kesehatan. Kata Kunci: TOGAVID-C, Covid-19, Obat

Pendampingan Pelatihan Menyulam Pada Remaja Panti Asuhan As-Salam Kota Pekanbaru Misral Misral; Sri Rahmayanti; Siti Hanifa Sandri; Hendri Ali Ardi; Bakaruddin Bakaruddin; Norra Isnasia Rahayu; Jeki Algusri
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Embroidery crafts are one of the riches of Indonesian traditional culture. Embroidery is a decoration made on cloth with a sewing needle and thread. This embroidery training was attended by the As-Salam Orphanage young women. Community service activities in the field of embroidery skills training on the introduction of basic stitching to decorate fabrics to improve skills in the city of Pekanbaru. This is closely related to skills education that can be used in everyday life and entrepreneurship, namely decorating cloth. The method of implementation is through outreach and training approaches. The results of the activities felt by the training participants were that they could get to know the basics of embroidery skills and in the end they could have the skills to increase activity and productivity and it was hoped that it would increase family income. By providing the As-Salam Orphanage with knowledge and skills regarding basic stitching in embroidery, it can be concluded that in this Community Service activity, it is necessary to carry out repeated exercises to produce better work.

Peningkatan Ketrampilan Dan Manajemen Pemasaran Usaha Rumahan Penghasil Kue Di Kelurahan Sidomulyo Sri Rahmayanti; Misral Misral; Siti Hanifa Sandri; Hendri Ali Ardi; Bakaruddin Bakaruddin; Norra Isnasia Rahayu; Jeki Algusri
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

The cake making business is a home-based business that is widely practiced by people in Pekanbaru. The large demand for cakes is a promising business opportunity. The conditions of intense competition require cake-making businesses to be active in making breakthroughs and innovations, so that their products remain in demand by consumers. The cake-making business as a small business also experiences various obstacles, including low turnover and production capacity, as well as weakness in the marketing aspect, especially in distribution channels for its products. This community service activity is carried out on cake-making entrepreneurs in West Sidomulyo Pekanbaru. This activity aims: 1) cake-producing entrepreneurs can run their business professionally, creatively and innovatively, 2) expand the market for their products, 3) increase their production capacity, 4) increase their expertise and skills in making sponge cakes. Activities in this service include training in marketing management, entrepreneurship, and preparation of financial reports). Based on the implementation and evaluation of the results of activities, it can be concluded that cake-producing entrepreneurs can run their business professionally, creatively and innovatively, and there is an increase in production capacity due to increased demand from customers.

Pengenalan Media Pembelajaran Online Kreatif Di Tengah Pandemi Covid-19 Pada Panti Asuhan Putri Aisyiyah Wilayah Riau Norra Isnasia Rahayu; Sri Rahmayanti; Siti Hanifa Sandri; Hendri Ali Ardi; Bakaruddin Bakaruddin; Misral Misral; Jeki Algustri
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

The target of the training activity is the young women of the Aisyiyah Women's Orphanage. Children are expected to be able to increase their insight and ability to understand learning in online teaching and learning activities. Although specifically the problem for orphanage children is the weakness of strengthening the ability to master learning materials quickly (Quantum Learning) and soft skills. In addition, this activity can also motivate orphanage children to be more creative, innovative and independent. This community service activity method uses the lecture method by the presenters and direct demonstrations are practiced by the participants, as well as a question and answer session. The introduction of creative online learning media using the Google Classroom application is very inspiring in learning and teaching innovation. By mastering a number of new skills by trainees, it will also have an impact on increasing learning achievement in schools which are now carried out online

Pengolahan Sampah Organik Rumah Tangga Menjadi Pupuk Ramah Lingkungan Kelurahan Simpang Baru Norra Isnasia Rahayu; Mukhlis Candra; Popi Saputra Zalukhu
Jurnal Pengabdian UntukMu NegeRI Vol 6 No 1 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i1.3207

Sampah merupakan permasalahan yang sering ditemui di masyarakat baik di perkotaan dan pedesaan. Hal ini menyebabkan adanya dampak negatif bagi masyarakat seperti banjir, lingkungan yang tidak sehat dan sebagainya. Salah satu daerah yang mempunyai permasalahan sampah adalah di jalan kutilang sakti rt 02 rw 02 kelurahan simpang baru, dimana pada daerah ini banyak sekali ditemukan sampah yang berserakan dan tidak diolah dengan baik. Dengan demikian, masyarakat perlu diberikan pelatihan dan pengolahan sampah menjadi sesuatu yang bermanfaat, salah satunya dijadikan sebagai pupuk, yaitu pupuk kompos dari limbah dapur yang berguna bagi tanaman dan tumbuhan. Artikel ini bertujuan untuk memberi pelatihan kepada masyarakat dalam memanfaatkan limbah dapur agar dapat di olah menjadi pupuk organik dan mengurangi ketergantungan masyarakat dalam pemakaian pupuk non organik. Tahapan yang dilakukan berupa sosialisasi kepada masyarakat mengenai klasifikasi sampah dan keuntugan dari pupuk organik. Selanjutnya dilakukan pelatihan pembuatan pupuk kompos dengan penerapan protokol kesehatan Covid-19. Dari hasil pelatihan ini banyak masyarakat yang mulai tertarik dan mulai membuat pupuk organik ini.

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