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Sustainability of Education Process in Higher Education Karlina, Rina; Khoiriyah, Mayla
AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

The purpose of this study is to analyzed tensions faced by higher education in integrating sustainability into their curriculum, practices and policies during COVID-19 outbreak especially in accounting education. As we know, higher education has an important role in implementing economic, social, and environmental dimensions simultanously. During this pandemic, higher education gets greater tensions in integrating sustainability. This research used qualitative descriptive approach and single case study with several unit of analysis. This research begins with a study of sustainability integration that has been internalized in institutions, analyzing tensions faced by higher education and strategies to mitigate these tensions. We used Riau University and Polythecnic of State Finance STAN as our samples. We found that sustainability integration through curriculum, practices and policies in higher education is not fully implemented. Furthermore, while implementing sustainability higher education faces some tensions at level, change and context dimensions according to framework developed by Hahn et al, (2014). During this COVID-19 pandemic, Higher Education faces greater tensions to integrate sustainability into their curriculum, practices and policies. To mitigate those tensions, they can utilize acceptance and resolution strategies according to their respective needs and consequences.

Dampak Sumber Daya Manusia, Skala Usaha, Umur Usaha dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi pada UMKM Mayla Khoiriyah; Vera Oktari
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.v11i1.2489

To reduce problems that become obstacles to the development and growth of MSMEs such as limited capital, difficulties in raw materials, technological stuttering, low quality human resources and ineffective marketing methods can be overcome by applying and using accounting information. This study aims to determine the effect of human resources, business scale, business age and accounting training on the use of accounting information at MSMEs. This research used primary data with questionnaires as instruments. The method used for sample selection is purposive sampling. Samples obtained in this study were 120 MSMEs. But only 92 (76.67%) questionnaires were returned and could be processed. Data analysis technique used in this research is multiple linear regression. The results shows that human resources, business scale and accounting training affect the use of accounting information at MSMEs. While the age of the business does not affect the use of accounting information at MSMEs.

Sustainability of Education Process in Higher Education Rina Karlina; Mayla Khoiriyah
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p56-68

The purpose of this study is to analyzed tensions faced by higher education in integrating sustainability into their curriculum, practices and policies during COVID-19 outbreak especially in accounting education. As we know, higher education has an important role in implementing economic, social, and environmental dimensions simultanously. During this pandemic, higher education gets greater tensions in integrating sustainability. This research used qualitative descriptive approach and single case study with several unit of analysis. This research begins with a study of sustainability integration that has been internalized in institutions, analyzing tensions faced by higher education and strategies to mitigate these tensions. We used Riau University and Polythecnic of State Finance STAN as our samples. We found that sustainability integration through curriculum, practices and policies in higher education is not fully implemented. Furthermore, while implementing sustainability higher education faces some tensions at level, change and context dimensions according to framework developed by Hahn et al, (2014). During this COVID-19 pandemic, Higher Education faces greater tensions to integrate sustainability into their curriculum, practices and policies. To mitigate those tensions, they can utilize acceptance and resolution strategies according to their respective needs and consequences

ANALISIS PENINGKATAN KINERJA PEMERINTAH DESA PADA DESA DI KABUPATEN MERANTI Vera oktari; Ulfa Afifah; Arumega Zarefar; Mayla Khoiriyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.1-11

In improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of this study was to examine the effect of organizational commitment, community participation, and apparatus competence on village government performance. 200 data collected from questionnaires will be analyzed to identify organizational commitment, community participation, and apparatus competency towards the village government performance. Data analyzed by using SPPS version 25.0. the result of data processing found that organizational commitment, community participation, and apparatus competency affects the village government performance, and the organizational commitment is needed to improve apparatus competency by educating and training its human resources, also the transparency as the form of responsibility of the village government to citizen

Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil dan Menengah (UKM) di Provinsi Riau Ulfa Afifah; Ruhul Fitrios; Mayla Khoiriyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan BIsnis
Publisher : Politeknik Caltex Riau

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

The purpose of this study was to test the effect of the use of accounting information systems on individual performance on Small and Medium Enterprises (SMEs) in Riau Province, Indonesia. This is due to the low use of information systems in small and medium-sized businesses. The study was conducted on 258 SMEs in Riau Province. The study used descriptive methods and tested the results using the Partial Least Square-Structural Equation Model (PLS-SEM). The results of this study state that management's commitment has an influence on the use of accounting information systems and the use of accounting information systems affects individual performance. Through verification, it was concluded that to increase the use of SME accounting information systems can be done through strengthening management commitments so as to improve individual performance. The originality of this research is a theoretical construction built to solve the problem of SMEs, besides that there is rarely research conducted related to SIA in SMEs in Riau Province. Therefore, SME management is expected to understand that Accounting Information Systems are the main proponents of their business activities, then use them to achieve the performance of individual employees and organizations.

Determinants of Village Fund Management Accountability and Its Implications on Village Government Performance Vera Oktari; Arumega Zarefar; Ulfa Afifah; Mayla Khoiriyah
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.7236

AbstractThe regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the village government in producing good performance and accountability. The population in this study is the village government in Riau Province, with sample of 200 was obtained purposively from the village government in Meranti Regency. Based on the results of descriptive and inferential statistical analysis using WarpPLS 5.0, internal and external government factors directly affects village fund management accountability and performance. Also, it affects performance indirectly partially associated with village fund management accountability. Organizational commitment is very dominant in improving performance, with or without mediation from village fund management accountability, so organizations need to facilitate the apparatus with a conducive work environment and appreciate the achievements of the apparatus.Keywords: Accountability; Competency; Organisational commitment; Participation.AbstrakOtonomi daerah yang dilaksanakan oleh pemerintah desa saat ini memberikan keleluasaan bagi aparat untuk mengelola dana desa agar lebih tepat sasaran, sehingga menciptakan tugas kritis untuk menciptakan kepercayaan masyarakat terhadap kinerjanya. Penelitian ini menganalisis pengaruh faktor internal dan eksternal yang mempengaruhi pemerintah desa dalam menghasilkan kinerja dan akuntabilitas yang baik. Populasi penelitian ini adalah pemerintah desa di Provinsi Riau, dan sampel sebanyak 200 orang diperoleh dari pemerintah desa di Kabupaten Meranti yang diperoleh secara purposive. Berdasarkan hasil analisis statistik deskriptif dan inferensial dengan menggunakan WarpPLS 5.0, informasi faktor internal dan eksternal pemerintah dalam penelitian ini berpengaruh langsung terhadap akuntabilitas pengelolaan dana desa dan kinerja pemerintah desa. Selain itu, secara tidak langsung mempengaruhi kinerja sebagian terkait dengan akuntabilitas pengelolaan dana desa. Komitmen organisasi sangat dominan dalam meningkatkan kinerja organisasi, dengan atau tanpa mediasi pertanggungjawaban pengelolaan dana desa, sehingga organisasi perlu memfasilitasi aparatur dengan lingkungan kerja yang kondusif dan mengapresiasi prestasi aparatur.Kata kunci: Akuntabilitas; Komitmen organisasi; Kompetensi; Partisipasi.

Impact of Entrepreneurship Orientation, Innovation, Market Orientation and Total Quality Management on SME Performance Raja Adri Satriawan Surya; Ulfa Afifah; Mayla Khoiriyah; Vera Oktari
International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Small and Medium Enterprises (SMEs) have had a very good impact on economic development in Indonesia. In addition, the presence of SMEs also brings many benefits to the welfare of the community, one of which is by absorbing the workforce so that it can reduce the number of unemployment figures. To see the success or failure of a business can be seen from the measurement of performance. Measuring the performance of a business is a very important thing, because by measuring the performance of the company can find out how much reward or salary will be given to employees. This study aims to examine whether entrepreneurial orientation, innovation, market orientation and total quality management affect the performance of SMEs. This study uses primary data with questionnaires as research instruments. The population in this study was 1,599 SMEs located in Kuantan Singingi Regency. The number of samples used was 115 with a purposive sampling method. The test results show that the independent variable entrepreneurial orientation, innovation, market orientation affect the performance of SMEs, while the independent variable total quality management has no influence on the performance of SMEs. This research is expected to be a material consideration for making changes in business for business entities and organizations so that business performance can improve.

PEMULIHAN KEUANGAN UMKM DI MASA PANDEMI COVID-19 MELALUI PENYUSUNAN LAPORAN KEUANGAN BERBASIS ANDROID Raja Adri Satriawan S; Atika Zarefat; Mayla Khoiriyah; Ulfa Afifah
ABDI EQUATOR Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v2i2.64179

Kegiatan pengabdian masyarakat ini dilaksanakan di Kelurahan Tebing Tinggi Okura, Kecamatan Rumbai Pesisir dengan merencanakan pendampingan dalam penggunaan sistem akuntansi berbasis Android mengenai proses pencatatan sampai dengan pembuatan laporan keuangan pada Usaha Mikro, Kecil dan Menengah (UMKM). Sistem merupakan hasil ciptaan manusia, yang ditujukan untuk mempermudah pekerjaan. Dengan sistem akuntansi, maka diharapkan pencatatan pada UMKM menjadi sesuai dengan standar yang berlaku.Kegiatan pengabdian ini dilaksanakan menggunakan metode ceramah sekaligus praktik yang dilakukan langsung terkait tata cara penggunaan sistem akuntansi berbasis Android untuk UMKM. Pelatihan ini dilaksanakan dengan memberikan contoh transaksi-transaksi yang akan diinputkan pada sistem terkait masalah aset, penjualan, biaya, dan transaksi yang berkemungkinan terjadi pada kegiatan UMKM. Dengan kegiatan ini, diharapkan UMKM memiliki pembukuan yang baik, sesuai dengan aturan, serta dapat memiliki laporan keuangan yang sesuai aturan dan standar yang berlaku, serta memiliki Sumber Daya Manusia yang handal.

Pengaruh Gender dan Usia Dewan Terhadap Kinerja Keuangan Sinta Ramaiyanti; Mayla Khoiriyah; Arumega Zarefar; Ulfa Afifah; Atika Zarefar
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.208

This study aims to examine the effect of board gender and board age on company performance using Market to Book Ratio (MBR) measures, measuring board gender using the percentage of female commissioners from the total commissioners while board age using board age data. The study used a quantitative descriptive approach using panel data from agricultural companies listed on the Indonesia Stock Exchange with an observance period from 2014 â€“ 2018. Data was analyzed with Ordinary Least Square using Stata. The results showed that the gender of the board had a significant negative influence on the company's performance. In other words, the participation of female board members has a positive impact to some extent. Meanwhile, the age of the board positively affects the company's performance. Older board members have experience and are more careful in making decisions. Decisions are made based on experience and can collaborate with younger board members. In addition, older board members have the ability to take strategic decisions and have less chance of going bankrupt. This research contributes to the consideration of the selection of the composition and composition of the board of directors of a company, especially public companies.

Peningkatan Pengetahuan Keuangan Petani dan UMKM melalui Pemasaran dan Analisis Harga Produk Zarefar, Atika; mayla khoiriyah; Ulfa Afifah; Nanda Fito Mela
JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 1 No. 3 (2023): JITER-PM
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jiter-pm.v1i3.6166

PKM ini dilaksanakan dalam bentuk pendampingan agar pengetahuan dan keterampilan masyarakat meningkat sehingga produksi karet masyarakat dapat dioptimalkan melalui pemasaran dan analisis harga produk. Pengabdian dilakukan di Desa Simpang Ayam, Kabupaten Bengkalis. Hal ini dikarenakan masih belum efektifnya saluran pemasaran dan kurangnya pengetahuan serta keahlian petani dalam menjalankan usaha produk turunan karet yang efektif. Kegiatan pengabdian ini dilaksanakan dengan menggunakan metode ceramah penyusunan laporan keuangan dan perhitungan harga produk bagi petani karet. Kegiatan dilakukan dengan memberikan dasar-dasar penyusunan laporan keuangan seperti laporan laba rugi serta klasifikasi biaya yang digunakan dalam menentukan biaya produk dan cara memasarkan produk. Indikator pencapaian dalam kegiatan ini adalah menghasilkan Revenue Generating (RG). Serta peningkatan pengetahuan pada mitra non-produktif

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