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All Journal Jurnal Akuntansi dan Ekonomika Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Economics, Business, and Government Challenges Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat
Muhammad Luthfi iznillah
Politeknik Negeri Bengkalis
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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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
GREEN ACCOUNTING BASED ON UNIVERSITY SOCIAL RESPONSIBILITY: UNDERSTANDING AND CONCERN IN APPLICATION Novira Sartika; Muhammad Luhtfi Iznillah
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4694

Abstract

Along with the development of the world today, every organization (including universities) is expected to be able to make a positive contribution to its social environment, namely through Corporate Social Responsibility (CSR) or in higher education called University Social Responsibility (USR) which is synergized in the Tri Dharma of Higher Education. This study aims to see the understanding and concern of the Bengkalis State Polytechnic regarding Green Accounting based on University Social Responsibility. This research is a mixed research, the quantitative approach is used with index analysis with the help of SPSS, while the qualitative approach is using interviews and focus group discussions. The population in this study was the entire academic community of the State Polytechnic of Bengkalis with purposive sampling technique. The results showed that the index scores on 4 aspects of Green Accounting, namely environmental awareness, environmental involvement, environmental reporting and environmental auditing were between 60% - 79.99% or categorized as good. Based on the results of interviews and FGDs, it is known that in general Polbeng understands and cares about the environment, although there is no specific policy regarding its implementation
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.
Reaksi Investor terhadap Corporate Sustainability Performance: A Review Of Literature Using Stakeholder Theory Iznillah, Muhammad Luthfi; Saidi, Julita; Rasuli, M; Nasrizal, Nasrizal
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/4pce9r80

Abstract

Climate change and sustainability have become critical global issues, prompting companies to enhance their Corporate Sustainability Performance (CSP). However, many companies have yet to optimally integrate CSP into their business strategies, which can influence investors' decision-making. This study aims to explore investors' perspectives on CSP through the lens of stakeholder theory and analyze how these perceptions affect investment decisions. A literature review approach was used to summarize and analyze relevant literature on CSP and stakeholder theory from various national and international journals. The findings indicate that investors highly value high CSP and use sustainability reports as tools for evaluating risks and opportunities. Good CSP can enhance a company's reputation, add value, and provide a competitive advantage. Despite increasing awareness of the importance of sustainability, many companies still fail to fully integrate CSP into their business strategies. This study emphasizes the importance of integrating CSP into business strategies to meet stakeholder expectations and achieve sustainable long-term performance. The theoretical and managerial implications of this research highlight the importance of transparency and accountability in sustainability reporting to enhance investor trust. The limitations of this study include the use of secondary data and a literature review approach. Future research is recommended to employ empirical methods with primary data collection to gain deeper insights.
Manajemen Biaya Produksi dan Strategi Penetapan Harga pada Industri Batik dalam Pengembangan Desa Kreatif Alwie, Alvi Furwanti; Azlina, Nur; Taufik, Taufeni; Luthfi iznillah, Muhammad; Eka Maulana, Gilang; Riovi Ramadhan, Gian
Akuntansi & Ekonomika Vol 14 No 2 (2024): 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.v14i2.7726

Abstract

This study analyzes production cost management and pricing strategies in the batik industry at BUMDesa Langgam Sako, Desa Teluk Latak, Bengkalis Regency. Utilizing a descriptive qualitative approach, the research aims to identify key production cost components and develop pricing strategies that align with market characteristics. Data were collected through semi-structured interviews, Focus Group Discussions (FGDs), and secondary data analysis. The findings indicate that efficient cost management is crucial for setting competitive prices and supporting creative village development. The proposed model enables BUMDesa Langgam Sako to strengthen its market position, expand distribution reach, and contribute to sustainable village economic growth. This research provides practical guidance for entrepreneurs and policymakers in managing creative industries in rural areas.
Optimalisasi Pengelolaan Keuangan UMKM: Faktor Sistem Informasi Akuntansi, Literasi Keuangan, dan Persepsi Risiko Saidi, Julita; Luthfi Iznillah, Muhammad; Natariasari, Riska
Akuntansi & Ekonomika Vol 14 No 2 (2024): 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.v14i2.8196

Abstract

This study investigates the impact of financial literacy and risk perception on MSMEs' financial management behavior, focusing on the mediating role of Accounting Information System (AIS) characteristics. The research was conducted on business actors in the Car and Motorcycle Repair and Maintenance sector and the Accommodation and Food and Beverage Services sector in Pekanbaru City, Indonesia, with a population of 2,046. A sample of 323 was determined using the Krejcie and Morgan formula with a Proportionate Stratified Random Sampling technique. Primary data were collected through questionnaires and analyzed using SEM-PLS with WarpPLS version 8.0. The results indicate that financial literacy and risk perception have a significant positive impact on financial management behavior, with AIS characteristics effectively mediating these relationships. These findings highlight the importance of improving financial literacy, enhancing risk perception, and optimizing AIS implementation to support sustainable financial management for MSMEs.
Analysis of Transparency and Accountability of Village Fund Management in Bengkalis Sub-district Muhammad Luthfi Iznillah; Yesi Mutia Basri
Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i2.13

Abstract

The existence of village autonomy makes villages free to manage their own household, including in the case of village financial management. The amount of funds obtained by the village demands the village government to be able to manage its finances well, because based on the Minister of Home Affairs regulation no 113 2014 village finances are managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. The purpose of this study is to determine the level of Transparency and Accountability and how the management of village finances in the district Bengkalis. This research was conducted in Bengkalis District with total 28 villages using Mixed research method. The population in this study were 28 villages and using the Saturated sampling technique. The results of this study indicate that the level of Transparency and Accountability for each Financial Management Stage from Planning, Implementation, Administration, Reporting and Accountability is at the lowest value of 86.64% to 100%, meaning that in managing the financial village of Bengkalis Sub-district has fulfilled the Principle of Transparency and Accountability. Meanwhile, qualitatively there are various obstacles in each stage, ranging from regulatory changes, natural constraints, quality of human resources, even until the delay. However, the local government continues to improve this condition by always providing assistance to the village government, one of which is in the form of training so that village officials as the spearhead of village finance managers have good capacity so that they can manage the village finances well and expected to give a significant impact to the welfare of rural communities.
PENDAMPINGAN PEMBUATAN DAN PERHITUNGAN SEDERHANA NILAI PRODUK PAKAN WAFER PADA KELOMPOK TERNAK SAPI TRADISIONAL DI KEPULAUAN MERANTI Azlina, Nur; Noviasari, Henni; Hellyward, James; Erwan, Edi; Desmiyawati, Desmiyawati; Iznillah, Muhammad Luthfi; Amri, Taqiyuddin; Yananta Sari, Debyta; Azahra, Mutiara
Jurnal Abdi Insani Vol 12 No 5 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i5.2295

Abstract

Gogok Darussalam Village, located in Tebing Tinggi Barat District, Kepulauan Meranti Regency, possesses significant potential in sago crop production. The high volume of production results in an abundance of sago pulp waste, which can be utilized as raw material for the production of wafer-based cattle feed. This community service activity aimed to evaluate the formulation of wafer feed and assess the product's value in improving cattle weight gain. The program employed a Community-Based Research (CBR) approach, which actively involves the local community in every stage of the activity, thereby contributing to positive social change. The results of the activity indicated that this research-based approach successfully generated 80 to 90 percent feedback from the community. Despite the generally low level of education among participants, they demonstrated a good understanding of the material presented by the facilitators. The training began with a presentation on the process of producing wafer feed from sago pulp, followed by a simulation of business cost calculations for traditional cattle farming using a combination of wafer feed and natural grass. The findings also revealed that feed costs using wafer products were more economical, efficient, and generated higher profits compared to natural grass feed. In conclusion, wafer feed is feasible for application in both traditional and conventional cattle farming and holds strong potential for improving the welfare of livestock farmers.
Co-Authors Abdurrahman, Rezi Al azhar A Al Azhar A Alvi Furwanti Alwie Amri, Taqiyuddin Andreas Andreas Anita, Nur Anwar Efendi Harahap Arigi, Dylan Haikal Azahra, Mutiara Azwir Nasir Azwir Nasir Bahri, Fathul Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Diah Septia Ningrum Edfan Darlis Edi Erwan Eka Maulana, Gilang Fatimah Azzahra Fionasari, Dwi Henni Noviasari Izzara, Aidura James Hellyward Juliantoni, Jepri Julita, Julita Karina Andini, Frini Kurnia, Deby M. Rasuli Maulana, Gilang Eka Mawaddah, Aidha Nabila, Kania Nasrizal, Nasrizal Ningsih, Rahmita Budiarti Nita Wahyuni, Nita Novira Sartika Nur Anita Nur Azlina Nur Azlina Nurhazana, Nurhazana Pramesti Wisa Zerfi Putri, Annie Rahmita Budiarti Ningsih Raja Abelda Gusnawati Ramadhan, Gian Riovi Rio J.M Marpaung Riovi Ramadhan, Gian Riska Natariasari Sahat Roy Pianto Sandi Pratama Suci Nurulita Suci, Rama Taufeni Taufik Vebryanti, Vebryanti Yananta Sari, Debyta Yesi Mutia Basri Yusni Maulida Yusni Maulida