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All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Akuntansi : Jurnal Akuntansi Integratif JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JUSTIN (Jurnal Sistem dan Teknologi Informasi) Comsep : Jurnal Pengabdian Kepada Masyarakat JAKPI Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JFAS : Journal of Finance and Accounting Studies
Rahayu, Norra Isnasia
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Book Tax Gap, Family Ownership, Dan Transfer Pricing Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energy Yang Terdaftar Di BEI Periode 2021-2023) Olipian Resky Pernando; Dwi Fionasari; Norra Isnasia Rahayu
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.695

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh book tax gap, family ownership, dan transfer pricing terhadap tax avoidance pada perusahaan multinasional sektor energy yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini dilatarbelakangi oleh masih tingginya praktik penghindaran pajak pada perusahaan multinasional serta ketidakkonsistenan hasil penelitian terdahulu terkait faktor-faktor yang memengaruhi tax avoidance, khususnya pada sektor energy. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian ditentukan menggunakan metode purposive sampling dan diperoleh 22 perusahaan dengan total 66 observasi. Analisis data dilakukan menggunakan regresi data panel dengan model random effect serta didukung oleh uji statistik deskriptif, uji pemilihan model, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa book tax gap dan family ownership tidak berpengaruh terhadap tax avoidance, sedangkan transfer pricing berpengaruh terhadap tax avoidance. Temuan ini mengindikasikan bahwa perbedaan laba akuntansi dan laba fiskal serta struktur kepemilikan keluarga belum menjadi faktor penentu dalam praktik penghindaran pajak pada sektor energy, sementara transaksi pihak berelasi melalui transfer pricing masih berpotensi dimanfaatkan sebagai strategi tax avoidance. Penelitian ini diharapkan dapat memberikan kontribusi empiris dan menjadi bahan pertimbangan bagi regulator dalam memperkuat pengawasan terhadap praktik transfer pricing.
Analisis Determinan Adopsi Dompet Digital: GoPay Indonesia dan MoMo Vietnam: Determinants of Digital Wallet Adoption: GoPay Indonesia and MoMo Vietnam Sinaga, Pandu Hidayat; Rahayu, Norra Isnasia; Perdana, Riky; Ha, Nguyen Thai
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.11228

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan faktor-faktor yang mempengaruhi adopsi dompet digital di Indonesia dan Vietnam dengan menggunakan pendekatan Technology Acceptance Model (TAM) yang diperluas. Variabel yang digunakan meliputi Perceived Usefulness, Perceived Ease Of Use, Trust, Social Influence, dan Perceived Risk terhadap niat menggunakan (intention to use). Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal-komparatif dan data diperoleh dari 200 responden pengguna GoPay di Indonesia dan MoMo di Vietnam melalui kuesioner daring. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa perceived usefulness dan perceived ease of use berpengaruh positif signifikan di kedua negara. Trust memiliki pengaruh yang lebih kuat di Indonesia, sedangkan Social Influence lebih dominan di Vietnam. Sementara itu, Perceived Risk berpengaruh negatif signifikan hanya di Indonesia. Temuan ini mengindikasikan adanya perbedaan determinan adopsi yang dipengaruhi oleh konteks budaya dan ekosistem digital masing-masing negara. 
Determinants of Government Agency Accountability in Rokan Hilir Putri, Annie Mustika; Rahayu, Norra Isnasia
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2499

Abstract

Purpose: This study aims to examine the influence of the implementation of Government Accounting Standards, Good Corporate Governance, supervision of financial reporting quality, and human resource competence on the performance accountability of government institutions. Methodology/approach: The research employed a quantitative approach using primary data collected through structured questionnaires distributed to finance officials and staff of Regional Apparatus Organizations in Rokan Hilir Regency. Respondents were selected based on their direct involvement in financial management, reporting, and accountability processes. Data were analyzed using multiple linear regression to test both partial and simultaneous effects of the independent variables on institutional accountability performance. Findings: The findings show that Government Accounting Standards, Good Corporate Governance, financial reporting supervision, and human resource competence positively and significantly affect government accountability performance. The instruments are valid and reliable, and the regression model meets classical assumption tests, indicating reliable results. Practical Implications: The research results indicate that government institutions should strengthen compliance with accounting standards, improve governance mechanisms, enhance oversight of financial reporting quality, and develop human resource competencies to achieve stronger accountability and improve the quality of public sector financial management and institutional governance. Originality: This study contributes to public sector accountability literature by examining the role of Government Accounting Standards, Good Corporate Governance, financial reporting supervision, and human resource competence in improving institutional accountability performance in Regional Apparatus Organizations of Rokan Hilir Regency.
Pengaruh Pelayanan Mobil Kas Keliling Bank Syariah Indonesia Terhadap Kepuasan Nasabah (Studi Pada Mahasiswa Universitas Muhammadiyah Riau Rahayu, Norra Isnasia; Misral, Misral; Anriva, Della Hilia; Anugra, Putri Eriska
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4997

Abstract

This study aims to determine the effect of BSI's mobile cash car service on student satisfaction in paying tuition fees. This type of research is quantitative research with a survey approach. The population is University of Muhammadiyah Riau students, the sample is taken 100 respondents, with the Accidental Sampling technique. This study uses primary data obtained from respondents' answers in the form of filling out questionnaires, namely data obtained directly from the object of research. Data analysis techniques include: Simple Linear Regression, and hypothesis testing consisting of a t-test. The results for the t-test showed significant results from the count value of 20.808 greater than the thing 1.984 tables with a significant 0.000 smaller than the significant level value of 0.005 (5%) so that is seen from the regression value of 0.815 the positive effect.
Relationship between the Role of Stress on the Quality of Government Internal Audit with Knowledge Search as a Mediating Variable Agustiawan, Agustiawan; Rahayu, Norra Isnasia; Perdana, Riky; Yusoff, Mohd Nor Hakimin bin; Abdullah, Tahirah binti
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10035

Abstract

This study investigates how role ambiguity and role conflict influence audit quality among government internal auditors, with knowledge seeking as a mediating variable. Public sector audit quality is crucial, yet internal auditors often experience role pressures that can weaken performance. Survey data from internal auditors in government institutions were analyzed using PLS-SEM with WarpPLS. Findings show that both role ambiguity and role conflict negatively affect audit quality. Knowledge seeking partially mediates the impact of role conflict, indicating that actively searching for information, guidance, and expertise can lessen the negative consequences of conflicting demands. In contrast, knowledge seeking does not mediate the relationship between role ambiguity and audit quality, suggesting unclear expectations and responsibilities remain a major obstacle even when auditors attempt to learn. This study contributes to public sector auditing theory and offers practical insights for competency development and capacity-building programs to improve government internal auditor performance and audit quality.
Analisis Efektivitas Tata Kelola Administrasi Realisasi APBN di Kanwil DJPb Riau Tahun 2026 Sinaga, Pandu Hidayat; Ramadhan, Rian Rahmat; Zaki, Hammam; Rahayu, Norra Isnasia; Rudi, Asep
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11368

Abstract

This study aims to analyze the effectiveness of administrative governance in APBN realization at the Regional Office of the Directorate General of Treasury (Kanwil DJPb) of Riau Province. The study employed a descriptive qualitative approach using in-depth interviews and document reviews as data collection techniques. The findings indicate that the administrative governance of APBN realization at the Riau Regional Office of DJPb has been implemented quite effectively, although it has not fully achieved the established performance targets. The main obstacles include coordination issues among work units, technical disruptions in the financial information system, and regulatory changes. The effectiveness of administrative governance is influenced by the quality of the reporting system, the competence of personnel, and adequate information technology support. This study recommends enhancing human resource capacity, strengthening digital infrastructure, and optimizing coordination among work units in Riau Province.
Pemasaran Digital Pada Kawasan Wisata Imbo Putui Kampar Nur Fitriana; Dian Puji Puspita Sari; Mentari Dwi Aristi; Annie Mustika Putri; Muhammad Ahyaruddin; Della Hilia Anriva; Ilham Hudi; Norra Isnasia Rahayu
JURPIKAT Vol 7 No 3 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i3.3356

Abstract

Kawasan Wisata Imbo Putui di Desa Petapahan, Kabupaten Kampar, memiliki potensi besar sebagai destinasi ekowisata, namun promosi yang dilakukan masih terbatas dan belum memanfaatkan pemasaran digital secara optimal. Kegiatan pengabdian ini bertujuan meningkatkan kapasitas pengelola dalam mengelola pemasaran digital guna memperluas jangkauan promosi destinasi. Metode yang digunakan adalah Participatory Action Learning (PAL) melalui tahapan observasi, pelatihan, pendampingan, dan evaluasi. Materi meliputi digital marketing, branding destinasi, fotografi dan videografi, pengelolaan media sosial, optimalisasi Google Business Profile, serta pembuatan konten menggunakan Canva. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam mengelola media sosial, menyusun konten promosi, memperkuat identitas visual destinasi, dan mengoptimalkan platform digital sebagai media promosi. Kegiatan ini diharapkan dapat meningkatkan visibilitas Kawasan Wisata Imbo Putui, menarik lebih banyak wisatawan, serta mendukung pengembangan ekonomi masyarakat sekitar.Kata kunci: digital marketing; ekowisata; media sosial; pemberdayaan masyarakat; Imbo Putui
Co-Authors Abdullah, Tahirah binti Abunawas, Abunawas Adli, Mufti Agustiawan, Agustiawan Ahyaruddin, Muhammad Algusri, Jeki Anggy Trisnadoli Anriva, Della Hilia Anugra, Putri Eriska Aprillia Putri Arisandi, Diki Aristi, Mentari Dwi Asep Rudi Bakaruddin Bakaruddin Bakaruddin Bakaruddin Bakaruddin Bakaruddin Bambang Wijananto Camelia, Febriany Dian Puji Puspita Sari Dwi Fionasari Dwi Hastuti Eka Febriani Farras, Aqil Febriani, Eka Firdiansyah Arief, Ronny Fiza Zainur Putri Gusprianto, Rian Ha, Nguyen Thai Hakim, Farhadiba Hartati, Seri Hendri Ali Ardi, Hendri Ali Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Ilham Maulana Jeki Algusri Jeki Algustri Junaidi Junaidi Kasman Karimi Laras Sita Laras Sita Widara Liani, Tiara Diza Marbun, Roky Hamdani Mentari Dwi Aristi Misral Misral Misral Misral Misral Misral, Misral Mizan Asnawi, Mizan Mukhlis Candra Mukhlizul Hamdi Nadia Miftaroziah Najwa, Nina Fadilah Nofirda, Fitri Ayu Nur Fitriana Olipian Resky Pernando Pandu Hidayat Perdana, Riky Popi Saputra Zalukhu Putri, Annie Mustika Putri, Roza Eka R.Septian Armel Ramadhan, Rian Rahmat Ramadhani, Mega Mulia Retri Wiyarni Rina Aulisma Sari, Dian Puji Puspita Sinaga, Pandu Hidayat Siti Hanifa Sandri Siti Hanifa Sandri, Siti Hanifa Sri Rahmayanti Sri Rahmayanti Sri Rahmayanti, Sri Suriyanti, Linda Hetri Yulizar, Intan Yusoff, Mohd Nor Hakimin bin Zaki, Hammam