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All Journal Jurnal Akuntansi dan Ekonomika Diklat Review : Jurnal manajemen pendidikan dan pelatihan 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.
PENINGKATAN EKONOMI KELOMPOK TERNAK DESA MANTIASA MELALUI PEMBUATAN BIOGAS KOTORAN SAPI SEBAGAI ENERGI TERBARUKAN Maulida, Yusni; Ningsih, Rahmita Budiarti; Hellyward, James; Harahap, Anwar Efendi; Juliantoni, Jepri; Iznillah, Muhammad Luthfi; Arigi, Dylan Haikal; Vebryanti, Vebryanti; Mawaddah, Aidha
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.v12i5.2303

Abstract

The Mantiasa Village independent cattle livestock group is a non-productive livestock group. The Mantiasa Village independent cattle livestock group has 25 Balinese cattle. This livestock group is found in Tinggi Tinggi Barat District, Meranti Islands Regency, Riau Province. This group is a location for breeding and fattening livestock commodities, especially Bali cattle. This very high cattle population is directly proportional to the production of livestock manure in the form of feces and urine. Cattle manure that is not utilized optimally will have implications for unfriendly environmental conditions and the spread of livestock diseases will often occur. Therefore, there is a need for technology to use livestock manure as biogas production by designing a household scale reactor. This service aims to produce appropriate technology through the use of solid and liquid waste from livestock manure as a source of biogas. The parameters observed were the degree of acidity (pH) and the flame test. Biogas observation results show that the initial pH of biogas is 7.2-7.4, while the final pH ranges from 7.9-8.2, which shows that biogas has good quality for bacterial growth. The Mantiasa Village livestock community actively participates in training in making biogas using simple, effective technology so that it can improve the community's economy.
Entrepreneurship for Sustainability: Dampak Education Sustainability dan Awareness of Green Accounting Julita, Julita; Desmiyawati, Desmiyawati; Natariasari, Riska; Luthfi Iznillah, Muhammad; Nabila, Kania; Izzara, Aidura
Akuntansi & Ekonomika Vol 15 No 1 (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.v15i1.8233

Abstract

This study investigates the influence of Education Sustainability on Entrepreneurship for Sustainability, moderated by Awareness of Green Accounting, among university students. The topic is critical as higher education plays a pivotal role in shaping sustainable entrepreneurial practices aligned with the Sustainable Development Goals (SDGs). Conducted at Universitas Riau, Indonesia, the research adopts a causal design with data collected via a digital questionnaire distributed to students enrolled in entrepreneurship courses. A sample of 753 respondents was selected through convenience sampling. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM), ensuring robust testing of complex models. Results reveal that Education Sustainability significantly impacts Entrepreneurship for Sustainability, with Awareness of Green Accounting functioning as both a direct predictor and a quasi-moderator. These findings emphasize the dual importance of sustainability education and green accounting awareness in fostering sustainable entrepreneurship.
PENGUATAN KAPASITAS PRODUKSI DAN MANAJEMEN USAHA BERBASIS KOMUNITAS MELALUI PEMBERDAYAAN KELOMPOK USAHA BERSAMA Julita, Julita; Iznillah, Muhammad Luthfi; Karina Andini, Frini; Diah Septia Ningrum; Raja Abelda Gusnawati; Fatimah Azzahra
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2781

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role as drivers of rural economic growth and pillars of community welfare. However, many MSMEs still face fundamental challenges in production processes and business management. KUBE Berkah Abadi in Kuapan Village, Kampar Regency, is one example of a potential MSME producing Dendeng Pucuk Ubi (cassava leaf jerky), but it still requires technological intervention and strengthened management capacity. Therefore, a targeted empowerment program is needed to enhance the competitiveness and independence of the business unit. This activity aims to improve the production capacity and business management of KUBE Berkah Abadi through the provision of appropriate technology, the development of Standard Operating Procedures (SOPs) for production, comprehensive training, and continuous field assistance. The program was carried out using a participatory approach through stages of problem identification, priority setting, solution design, field implementation, and systematic monitoring and evaluation. The results show that the partner group has received and actively utilized simple production equipment to increase work efficiency. Production SOPs have been developed and implemented to maintain product quality standards. Comprehensive training on business management, financial recording, digital marketing, and business legality ran effectively, as evidenced by the significant improvement in participants' post-test scores. The partner has begun applying simple financial records, and short- and medium-term business work plans have been prepared together with the facilitation team. Intensive assistance has supported partners in daily operational practices and marketing strategies. This program has proven effective in enhancing production capacity, management quality, and entrepreneurial motivation, thereby contributing to the sustainability and self-reliance of the business.
BETWEEN JUSTICE AND COMPLEXITY: UNVEILING TAX MORALE IN PEKANBARU Fionasari, Dwi; Suci, Rama; Putri, Annie; Iznillah, Muhammad Luthfi
JRAK Vol 17 No 2 (2025): October 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.v17i2.31444

Abstract

Taxation is a critical foundation for sustainable national growth, with tax morale serving as a key determinant of voluntary compliance. This study focuses on understanding tax morale by examining the effects of tax burden, system complexity, and tax justice. Primary data were collected from 100 Micro, Small, and Medium Enterprises (MSMEs) through an e-questionnaire using purposive sampling and analyzed with SEM-PLS. The findings reveal that perceived tax fairness exerts a positive and significant influence on tax morale, while system complexity has a significant negative effect. In contrast, tax burden shows no significant impact. These results highlight that fairness and simplicity in the tax system shape taxpayer attitudes more strongly than nominal tax levels. The study suggests that tax administrators should streamline procedures, ensure a fair distribution of tax burdens, and build a tax structure that is more transparent and just.
Co-Authors Al azhar A Al Azhar A Alvi Furwanti Alwie Amri, Taqiyuddin Anita, Nur Anwar Efendi Harahap Arigi, Dylan Haikal Azwir Nasir Azwir Nasir Bahri, Fathul Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Diah Septia Ningrum Edfan Darlis Fatimah Azzahra Fionasari, Dwi Izzara, Aidura James Hellyward Juliantoni, Jepri Julita Julita Julita Julita Saidi Karina Andini, Frini 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 Putri, Annie Rahmita Budiarti Ningsih Raja Abelda Gusnawati Ramadhan, Gian Riovi Riska Natariasari Sahat Roy Pianto Suci Nurulita Suci, Rama Taufeni Taufik Vebryanti, Vebryanti Yusni Maulida Yusni Maulida