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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

Abstract

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.
Sosialisasi dan Implementasi Aplikasi Pencatatan Informasi Keuangan (SI APIK) bagi pelaku Usaha Mikro Kecil (UMK) di Desa Wonosari Novira Sartika; Muhammad Luthfi Iznillah; Nur Anita
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.8 KB) | DOI: 10.54951/comsep.v3i1.165

Abstract

Indonesia's business world is currently still dominated by Micro and Small Enterprises (MSE). Bengkalis Regency occupies the fourth largest position in the province of Riau with a total of 42,029 ME. Economic Census 2016 Advanced data, about 1.71 million MSEs with business entities, less than 10 percent of which record financial statements, without financial reports it is difficult to assess performance. This situation is due to the lack of knowledge and understanding of MSE actors in the financial recording. One form of government support in helping MSMEs achieve financial literacy is by launching an android application called the Financial Information Recording Application Information System (SI APIK). This service activity is carried out using the Adaptive Collaboration Management (ACM) method. In general, MSME actors really appreciate this activity, because it becomes additional knowledge and knowledge for them and can be applied in the business that is being run. The existence of this activity provides new enthusiasm for MSME actors that problems related to the Recording of Financial Transactions can be resolved easily through the SI APIK Application
Pengaruh Sertifikasi dan Standardisasi Produk terhadap Peningkatan Penjualan dan Daya Saing UMKM Nur Anita; Muhammad Luthfi Iznillah
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.v13i1.4591

Abstract

This study aims to examine the effects of product certification and standardization on the increase in sales and competitive advantages of MSMEs. This study uses a quantitative method with a sample of 52 SMEs assisted by CSR PT Pertamina RU II Sei Pakning. The results showed that partial certification had a positive effect in increasing the competitiveness of MSMEs. While standardization has a positive influence on sales and the competitiveness of MSMEs, certification and standardization together have a positive and significant impact on increasing sales and the competitive advantages of SMEs. This research is important because it provides both conceptual and empirical evidence regarding the role of certification and standardization in increasing sales and competitiveness of MSMEs. Thus, this research can be a reference for the follow-up of MSMEs in the future to survive in the long term.
SOSIALISASI PENGHITUNGAN UNIT COST DAN POLA TARIF RUMAH SAKIT UMUM DAERAH TELUK KUANTAN KABUPATEN KUANTAN SINGINGI Nur Azlina; Muhammad Luthfi iznillah; Edfan Darlis; Al azhar A; Azwir Nasir; Rahmita Budiarti Ningsih; Suci Nurulita; Yusni Maulida
Jurnal Abdi Insani Vol 10 No 4 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i4.1161

Abstract

Health services are public services that are the spearhead of public health development. Hospitals as health service providers are required to be able to provide excellent service but on the other hand the rates charged must also be affordable by the community. The problem of service costs is so crucial that it encourages all interested elements to calculate the real cost of services incurred by the hospital. This community service activity aims to socialize Unit Cost Calculation and Tariff Patterns at the Teluk Kuantan Regional General Hospital, Kuantan Singingi Regency. The method of implementing this activity by providing lectures and explanations related to unit cost analysis (Unit Cost) and hospital health service tariff patterns, which in its implementation was carried out with relevant stakeholders for 1 day on June 12, 2023. The results obtained are the implementation of socialization activities for calculating unit costs and tariff patterns at Teluk Kuantan Hospital, which with these activities the Hospital is able to identify the type of service, the character of service products, and costs. This activity is also a reference material in evaluating the applicable tariffs and also as a basis for preparing new tariffs based on unit cost calculations, this activity is also the basis for hospitals to assess performance achievements and the basis for preparing hospital budgets, as well as a pattern of hospital budgeting.