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All Journal Jurnal Akuntansi Bisnis Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Bisnis (Inovbiz) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan

Nurhazana, Nurhazana

Politeknik Negeri Bengkalis

Author-ID : 2670019

Religion Agriculture, Biological Sciences & Forestry Arts Economics, Econometrics & Finance Education Social Sciences

Published : 9 Documents Claim Missing Document

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Articles

Dampak Program CSR Binaan PT Pertamina RU II Sungai Pakning: Analisis Social Return on Investment (SROI) dan Sensitivitas Nurhazana Nurhazana; Muhammad Luthfi iznillah; Sahat Roy Pianto
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.v11i2.2817

The purpose of this study is to see the impact of the CSR program of PT Pertamina RU II Sei Pakning through the analysis of Social Return on Investment and sensitivity. This research is descriptive quantitative by utilizing primary and secondary data. Primary data consists of data obtained from processing observational data and secondary data obtained from various literature sources. Based on the results of the SROI calculations for the four programs, it can be concluded that the social investment made for each program is feasible because all programs have a positive SROI score (more than 1) during the program implementation plan. In accordance with the results of the SROI calculation analysis, four programs from PT Pertamina RU II Sungai Pakning have generated benefits that are greater than the program costs. However, there are still opportunities to increase and expand the scope of benefits from the four programs.

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PERUSAHAAN Rosmida Rosmida; Nurhazana Nurhazana
Inovbiz: Jurnal Inovasi Bisnis Vol 3, No 2 (2015)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v3i2.28

Abstract:This study examines the impact of audit committee characteristics on the level of voluntary disclosure in the annual reports of listed Indonesian firms. Audit committee characteristics are: financial expert, meeting number, and diligence. Content analysis is used to collect the required data from the2013 annual reports of 201 non-finance firms listed on the Indonesia Stock Exchange.The method of data analysis is multiple regression. This study employs agency theory as underlying theory. The results show that audit committee characteristicshave insignificant effect on the level of voluntary disclosure in the annual reports. Voluntary disclosure, financial expert, meeting, diligence.

PEMODELAN KERUSAKAN MESIN BUBUT UNTUK ESTIMASI BANYAKNYA JUMLAH KERUSAKAN DAN ESTIMASI BIAYA PERAWATAN MESIN BUBUT DENGAN MEMPERHATIKAN FAKTOR INFLASI DITINJAU DARI ASPEK AKTUARIA Bustami Bustami; Nurhazana Nurhazana
Inovbiz: Jurnal Inovasi Bisnis Vol 6, No 1 (2018)
Publisher : Politeknik Negeri Bengkalis

The purpose of this research is to determine the Distribution Failure of Krisbow KW15-979 Machine Tool and also to determine the estimated cost of replacement of machine parts by taking into account the inflation factor, and to predict whether it is profitable or not if the lathe repair service is offered to a company that offering repair and maintenance services insurance of lathe. From the data obtained, the probability distribution of engine failure of Krisbow KW15-979 is Weibull distribution with Parameter scale (α) of 2.9868 in the calendar age is year, while the form parameter (β) is 1.6817 and the distribution of component replacement cost is obtained with normal distribution with parameters σ = 73607,0 μ = 1.2439E + 5. From the calculation and analysis of data for the first ten years buying insurance for the lathe maintenance service is not needed because expense cost is small and estimated amount of failure also small and there is also a minor damage can be handled by laboratory manpower of State Polytechnic of Bengkalis to repair and maintenance .so, when the lathe insured in the first year to the company that offers maintenance and repair insurance virgin lathe considered unprofitable.

Efektivitas kartu kredit pemerintah dalam meningkatkan transparansi keuangan negara pada KPPN Dumai Dea Yulianti; Nurhazana Nurhazana
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Upaya pemerintah pusat untuk mewujudkan tata kelola keuangan yang baik ditandai dengan terbitnya Peraturan Menteri Keuangan Nomor 196/PMK.05/2018 tentang Tata Cara Pembayaran dan Penggunaan Kartu Kredit Pemerintah yang mewajibkan setiap Kementerian/Lembaga beserta instansi vertikal di daerah agar mengimplementasikan Kartu Kredit Pemerintah untuk mekanisme pembayaran Uang Persediaan. Penelitian ini bertujuan untuk mengetahui penerapan Kartu Kredit Pemerintah pada KPPN Dumai berdasarkan penilaian efektivitas dan transparansi. Jenis penelitian ini yaitu penelitian deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan Kartu Kredit Pemerintah pada KPPN Dumai sudah sesuai dengan peraturan yang berlaku. Efektivitas penerapan Kartu Kredit Pemerintah pada KPPN Dumai tergolong kurang efektif. Hal ini dapat dilihat dari pengukuran efektivitas seperti pencapaian tujuan, integrasi dan adaptasi. Transparansi pengelolaan keuangan negara menggunakan Kartu Kredit Pemerintah dinilai sudah transparan. Penelitian ini memberikan gambaran mengenai tingkat efektivitas penggunaan Kartu Kredit Pemerintah yang diharapkan mampu meningkatkan penyelenggaraan pelayanan publik agar lebih efektif, efisien dan transparan bagi masyarakat.

Training on the Preparation of Manufacturing Financial Reports at a Business Entity Owned by Langgam Sako Village, Teluk Latak Village, Bengkalis Regency Fachroh Fiddin Fiddin; Nurhazana Nurhazana; Husnul Muttaqin
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

This community service aims to provide understanding to village-owned enterprise managers on how the application of cost accounting is used in calculating production costs and making financial reports for manufacturing businesses. Through service activities, it is hoped that BUMDes managers have an understanding of recording production costs and manufacturing financial reports produced by production activities so that the recording of financial statements produced is by financial accounting standards. The method of service activities is carried out by providing an understanding of the concept of cost accounting in the process of preparing the cost of goods manufactured report and then practicing the use of accounting software for manufacturing businesses to record and make reports on the cost of production and manufacturing financial reports at Village Owned Enterprises in Teluk Latak Village, Regency Bengkalis

Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model Nurhazana Nurhazana; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

One form of economic strengthening in the village development with the formation of village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.

Implementasi Pemeriksaan Atas Laporan Keuangan Pemerintah Daerah Oleh Badan Pemeriksa Keuangan Provinsi Sumatera Barat Pada Masa Pandemi Covid-19 Mila Sri Suryani; Nurhazana Nurhazana
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

This study aims to determine the implementation of the audit of local government financial statements by the BPK Representative of West Sumatra Province during the Covid-19 pandemic based on BPK Regulation No. 1 of 2017. This study also aims to determine the obstacles faced by the BPK Representative of West Sumatra Province in examining the financial statements of local government during the Covid-19 pandemic. This type of research is a mixed research method. Data collection techniques in this study were interviews, questionnaires, and documentation. The results showed that the BPK Representative Auditor for West Sumatra Province in examining the local government's financial statements, in general, was by BPK Regulation Number 1 of 2017 starting from the planning stage to the reporting stage. However, there are some technical differences in the implementation of the inspection carried out in 2020 from last year due to the Covid-19 pandemic. The differences that occurred at the West Sumatra Provincial Representative Office during the Covid-19 pandemic in reviewing local government financial reports from the planning, implementation, and reporting stages were carried out boldly. Obstacles faced by the BPK Representative of West Sumatra Province in examining local government financial statements during the Covid-19 pandemic, among others, difficulty obtaining data, limited interviews with auditees and related parties, relatively long document inspection, physical inspection, and limited goods checking.Keywords: Audit, Local Government, Financial Report

Peran Mata Kuliah Etika Profesi Terhadap Perkembangan Perilaku Etis Mahasiswa Susi Chairani; Nurhazana Nurhazana
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

This study aims to determine: 1) the role of professional ethics course in the development of student ethical behavior 2) the development of ethical behavior of student after taking professional ethics courses 3) different in the development of ethical behavior of younger students and older students. The sample in this study were 160 students of the Public Financial Accounting study program at the Bengkalis Polytechnic.Data collection techniques is questionnaires and documentation. The type of research is descriptive quantitative. The data analysis methods is regression analysis, descriptive statistics, and the Mann-Whitney test with the help of the SPSS version 25 program. The result showed that: 1) the role of professional ethics courses has a positive effect on the development of ethical behavior 2) The development of ethical behavior of student after taking professional courses is in the fairly good category 3 there is no difference in the development of ethical behavior of younger students with older students.

Examining the Implementation of Hibah BERMASA Program for Village Development Anjelita Ramodhani; Nurhazana Nurhazana
Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i2.10848

Bengkalis Regency Government issued the BERMASA village program for village development or village infrastructure. The Implementation of village development refers to the regulation of National Public Procurement Agency (NPPA) of the Republic of Indonesia Number 12 on 2019 concerning procurement of Good/Services in villages. The study aims to analyse the implemention process, consider priorities and optimize village government efforts. The type of research is descriptive qualitative research. The sampling technique used purposive sampling in order to obtain 8 villages. The Results of this study find the implementation of village development or village infrastructure had been partially self-management in accordance with regulations for the procurement of goods/services in the village. The priority for village development or village infrastructure is based on the BERMASA village program regulations on considerations of needs, benefits, regional development and the RPJMDes. Optimizing village government through accelerating the implementation and negotiation process, as well as inflation. This research is and evaluation for the village government for the BERMASA Village Program.

Co-Authors Anjelita Ramodhani Bustami Bustami Dea Yulianti Endang Sri Wahyuni Fachroh Fiddin Fiddin Husnul Muttaqin Mila Sri Suryani Muhammad Luthfi iznillah Rosmida, Rosmida Sahat Roy Pianto Susi Chairani

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