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Moderasi Manajemen Laba Pada Hubungan Akrual Diskresioner Terhadap Kualitas Laba Fitriana, Nur; Samsiah, Siti
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v1i2.537

Abstract

This research is a quantitative study with the quality of profit as a dependent variable. This study examines the effect of discretionary accrual relationships on the quality of profit directly and moderated by profit management. The research sample is a contractor company in Pekanbaru Riau. The results showed that discretionary accruals do not have a direct influence on the quality of profits, but after the moderation of profit management, the quality of profits can affect the quality of profits
Pelatihan Penggunaan Canva dan PosSaku untuk Meningkatkan Kreativitas dan Produktivitas UMKM Fitriana, Nur; Hairani, Afni Putri; Julfandi, Julfandi; Pauziah, Sarah Nur; Murniati, Sri; Putri, Suci Yolanda; Fitra, Subhanul
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.4884

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in national economic development, yet they still face major challenges, particularly in graphic design creativity and manual financial recordkeeping. Digitalization has become an urgent need to enable MSMEs to remain competitive amid the era of technological transformation. To address this need, a community service program was carried out in the form of training on the use of Canva and PosSaku application for MSME actors in the Food Court Nusantara area, Mal SKA. The aim of this activity was to improve participants’ understanding and skills in designing digital promotional brochures using Canva, as well as managing financial records more efficiently through the PosSaku application. The training method was participatory and interactive, consisting of material delivery, independent practice, mentoring, and evaluation of participants’ work. The results of the training showed a significant improvement in the participants’ skills, which included business owners and employees of a fried chicken (ayam geprek) business. All participants were able to independently create promotional brochures using Canva and gained an understanding of the importance of visual branding in business. Moreover, the use of PosSaku enabled participants to record sales and expenses in real-time, prepare simple financial reports, and make business decisions based on actual data. This training successfully raised participants’ awareness of the importance of technology for business sustainability and development, and served as an initial step toward broader digital transformation for MSMEs.
Pendekatan Strategi dalam Promosi dan Pengelolaan Usaha UMKM untuk Meningkatkan Daya Saing Warung Oma Abang di Kelurahan Labuh Baru Timur Kecamatan Payung Sekaki Pekanbaru Fitriana, Nur; Ramadhani, Dinda; Hanifa, Mazaya Dhia; Siahaan, Remia; Gercya, Della Pratiwi; Raudatunisha, Najla Zahrani
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.4892

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute a significant segment of the economy; however, many entities in this sector continue to face challenges related to business management and marketing strategies. Warung Oma Abang serves as an illustration of a culinary MSME that has faced a myriad of issues, including no registration on Google Maps, inadequate promotional activities, lack of a menu catalog, reliance on manual transaction documentation, and unavailability of digital payment options such as QRIS. The primary objective of this initiative was to improve the visibility and operational efficacy of Warung Oma Abang through comprehensive mentoring. The methodology used included problem identification, formulation of strategic solutions, and direct implementation in a practical setting. The mentoring effort involved registration on Google Maps, a menu catalog, creating promotional banners, managing an Instagram account as a platform for promotions, shifting financial records to a simplified digital framework, and facilitating the QRIS registration process. The results of this initiative showed increased online visibility, increased customer accessibility to the menu, improved aesthetic appeal, and increased efficiency in financial documentation and payment modalities. In conclusion, mentoring that uses a practical and focused methodology can significantly assist MSMEs in overcoming operational challenges and expanding their customer reach.
Meningkatkan Volume Penjualan Serta Mengoptimalkan Literasi Digital : Studi Kasus Happy Family Mart Fitriana, Nur; Adenia, Ghina; Difa, Ranaya Aura; Rahmi, Nadisa Lailatul; Giawa, Putri Ayuni; Mariana, Krisvina; Putri, Nindia
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v4i2.3180

Abstract

In today's digital era, digital literacy has become one of the important aspects that influences the success of retail businesses. This community service aims to analyze the digital literacy of business owners and the technological competencies of employees at Happy Family Mart, as well as how these two factors can increase sales volume. Through this community service, it is expected that solutions can be found for the problems faced, such as inadequate digital capabilities of business owners, manual financial recording systems, underutilization of Ipos software, minimal digital promotion, and low employee understanding in technology usage. The results of this community service are expected to provide useful recommendations for business owners and employees in optimizing retail information systems and increasing sales volume.
Pendampingan Penguatan Identitas dan Pencatatan Keuangan Berbasis Excel pada UMKM Bengkel Power 7 Service Fitriana, Nur; Ramadhani, Rezy Yulia; Pramesti, Bintang Najwa; Lestari, Gita Dwi; Hidayati, Taqwiyatul Salisa; Nabila, Cindy Salsa; Atur Sela, Az-Zahra Dian
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.793

Abstract

This community service activity aimed to improve the operational efficiency and strengthen the business identity of MSME Bengkel Power 7 Service. The main issues included manual financial records, a suboptimal business logo, and low digital visibility. The methods used were observation, interviews, training, and direct assistance. The program involved training on Excel-based financial recording, redesigning the existing logo, and registering the business location on Google Maps. The results showed significant improvements in digital bookkeeping skills, professionalism of visual identity, and online accessibility. These findings indicate that the integration of digital tools and a strong business identity can enhance the professionalism and competitiveness of MSMEs in the modern era.
Pembuatan QR Code dan Membuat Identitas Toko,Serta Membuat Penetapan Harga Pokok, Studi Kasus: Toko Singgalang Ponsel Fitriana, Nur; Riyadi, Ahmad; Lestari, Nurul Indah; Zega, Aldika Putra; Jannah, Miftahul; Siregar, Chikadetry Syalomita; Amelia, Rizki; Nadisah, Sylvania
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.5084

Abstract

This article discusses how digital technology is applied at Singgalang Phone Store through a community service program. The goal of this program is to help Micro, Small, and Medium Enterprises (MSMEs) better understand and use digital technology to make their businesses more efficient. The activities include training on digital financial record-keeping, using QR Codes for payments, and marketing strategies that involve technology. The results show that digital technology helps speed up work and increase customer satisfaction. In conclusion, digital technology is very important for supporting the growth and sustainability of MSMEs.
Dibalik Dapur Tradisional : Analisis Permasalahan Operasional Dan Solusi Berbasis Teknologi Di Rumah Makan Ampera Ananda Fitriana, Nur; Ananda, Andhika Fikri; Adhar, Zalfa Hawwani; Sani, Asril Ahmad; Andria, Vika Nurva; Andini, Sri
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.5085

Abstract

This article discusses the importance of Management Information Systems in data and information management in the MSME business of Rumah Makan Ananda in improving operational efficiency. This service aims to help MSMEs in understanding and utilizing digital technology in order to make their business more effective. The methods used are observation and interviews as well as direct assistance as training for MSMEs. The activities carried out include training on how to record finances using Warung Books, the use of QR Codes for payments, and marketing strategies that utilize technology. The results of the study show that technology-based has a positive impact and facilitates transactions that increase customer satisfaction. In conclusion, the optimal implementation of the Management Information System (SIM) can improve work efficiency and accelerate various operational processes that have a real impact on MSMEs.
Edukasi dan Implementasi Teknologi Digital pada UMKM Klinik Hewan: Studi Kasus Zenith Animal Care Fitriana, Nur; Jumiati, Ami; Tantra, Yogi Surya; Lubis, Indah Mawaddah; Gozali, Valensia Bertha; Meldiana, Nadia
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.5167

Abstract

This community service activity aims to improve operational and financial efficiency for MSMEs engaged in animal health services, namely Zenith Animal Care Animal Clinic, located in Pekanbaru. Previously, this clinic did not have a digital system for managing patients' medical records, cashier applications, and modern payment systems, which resulted in low service efficiency and accountability of financial transactions. In this activity, the service team provided education and assistance in the use of the SIMRAISHA application as a digital medical record system and integrated cashier system, as well as implementing QRIS-based digital payment methods. In addition, the team also helps compile price lists for clinic services so that price information is more transparent and easily accessible to customers. The method of the activity was carried out through a participatory approach, direct training, and evaluation of implementation results for two weeks. The results of this activity show that the partners are able to operate both applications independently, as well as an increase in transaction time efficiency and ease of tracking veterinary medical records. The use of QRIS also provides ease of payment for customers who were previously limited to cash methods. This activity shows the importance of education on the digitization of operational systems for health service MSMEs as part of strengthening the digital economy
THE INFLUENCE OF TAX MORALS, GOOD GOVERNMENT GOVERNANCE, AND SOCIAL MEDIA ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TRUST AS MODERATION S Harahap, Putrri Dasti; Ramashar, Wira; Fitriana, Nur
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.739

Abstract

This study aims to analyze the influence of tax morality, good government governance, and social media on the compliance of individual taxpayers with trust as a moderation variable. The background of the research departs from the phenomenon of low compliance of individual taxpayers in Indonesia, especially in the city of Pekanbaru, even though the government has made various efforts to socialize and digitize tax services. This study uses a quantitative approach with a survey method through a questionnaire distributed to individual taxpayers domiciled in the city of Pekanbaru. The sampling technique was determined using the lemeshow formula with a sample number of 100 samples. The collected data was analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method to test the relationships between variables. The results of the study are expected to show that tax morality, good government governance, and social media have a positive effect on taxpayer compliance, and trust is able to strengthen these relationships. This research provides a theoretical contribution by expanding the application of the Theory of Planned Behavior (TPB) in the context of tax compliance, as well as providing practical implications for the Directorate General of Taxes in improving socialization strategies and strengthening taxpayers' trust in tax authorities
THE IMPACT OF LIQUIDITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES (2022-2024) Sasmita, Anggi; Fionasari, Dwi; Fitriana, Nur
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.743

Abstract

This study aims to determine the effect of liquidity, leverage, and capital intensity on tax avoidance. This is a quantitative research. The data used in this study is secondary data. The population in this study consists of 47 companies, and the sample includes 28 companies over three years. The sampling technique used is purposive sampling. The total research sample is 84 financial statements and annual reports from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data obtained is processed using SPSS 25 with multiple linear regression testing. The results of this study show that liquidity and leverage have no effect on tax avoidance, while capital intensity affects tax avoidance.
Co-Authors ., Fajar Abdul Rohim, Abdul Adelia, Vella Adenia, Ghina Adhar, Zalfa Hawwani Adinda, Zahra Adrian Kede Agustia Marshanda, Vera Tessa Agustiawan, Agustiawan Ahmad Riyadi Ahyaruddin, Muhammad Alkadri Alkadri Ananda, Andhika Fikri Ananda, Sania Anastasia, Bella Wanda Andini, Sri Andria, Vika Nurva Anggraini, Berliana Aji Ardiansyah, Fadly Aristi, Mentari Dwi Ariyani, Arum Arjunani, Rusmalistia Intan Arwendis Wijayanti Astuti, Dwi Yuli Atur Sela, Az-Zahra Dian Aulia, Kayla Nazwa AYU RAHMAWATI Az Zahra, Amanda Azhar, M. Ibnu Luthfi Azhsaari, Intan Putri Aziz, Nyimas Latifah Letty Azmi, Zul Azzahara, Nikken Bago, Angela Ririn Angelin Betty Lukiati Dana Marsetya Utama Darsono, Elsha Ridzky Fadila Daulay, Sangra Puttidia Dawiyah, Dawiyah Defri Yoza Difa, Ranaya Aura Doembana, Ismawati Dwi tanto, Octavian Endang Sulistyaningsih, Tuti Setyaningrum, Didik Indradewa Achmadi Priyatmojo dan Evi Marlina, Evi Faizal Chan Fajar, Awaliyah Fauziah, Putri Febria, Indah Febrianti, Reza Fionasari, Dwi Fitra, Subhanul Gercya, Della Pratiwi Giawa, Putri Ayuni Gozali, Valensia Bertha Gurning, Natra Gusnia, Nadira Elsa Hadistya, Istifar Dilla Hafid, Ibnu Hairani, Afni Putri Hamdi Hamdi Handayani, Emi Siti Hanifa, Mazaya Dhia Hanifah, Syari Harefa, Chandwiman Anugerah Haryanto, Darban Hendra Nugraha Hidayah, Sella Azara Lailatul Hidayati, Taqwiyatul Salisa Holipid, Frengky Idawati Julfandi, Julfandi Jumiati, Ami Kharimah, Masitoh Nur Khotimah, Jenny Khusnul Kurniawan, Agung Rimba Laia, Andi Swerman Lestari, Gita Dwi Lestari, Listya Ayu Lestari, Nurul Indah Lestari, Titin Loi, Alda Yusnidar Lubis, Indah Mawaddah Mailin, Mailin Mairoza Mairoza, Mairoza Maladisma, Nur Mangara Maidlando Gultom Marbun, Yulia Mardiya, Nisa Nuraini Mariana, Krisvina Mariati Marsevani, Maya Maulana, Abel Alqurni maulana, yuda Mauludy, Nabilla Bakda Mazhar, Kawish Behzad Meldiana, Nadia Merputi, Berqy Indah Miftahul Jannah Moshavi, Sophia Muhammad Luthfi Mutahharah R, Mutahharah R Nababan, Febrina Elia Nabila, Cindy Salsa Nadila, Syarfina Mahya Nadisah, Sylvania Nafis, Dzakia Nainggolan, Indra Nugraha, Hendra Nugroho, Muhammad Alif Aditya Nur, Yana Windra Nurfadhilla, Icha Nurlayly, Cindy Nurul Janahti, Nurul Oktarina, Adelia Pauziah, Sarah Nur Pertiwi, Cita Pramesti, Amelia Sekar Ayu Pramesti, Bintang Najwa Pratama, Ine Hanisa Pulungan, Syahidannur Mukminah Purba, Hanna Yemima Purba, Hilarius Raditya Priambada Puspita Sari, Dian Puji Putra, Aidi Syah Putra, Eldo Maha Putra, Hilarius R. P. Putra, Rudi Syaf Putri Handayani PUTRI WULANDARI Putri, Annie Mustika Putri, Atika Asadita Sarni Putri, Natasha Nadira Putri, Nelsy Helmilia Putri, Nindia Putri, Silviana Aulia Putri, Suci Yolanda Rachma Zannati Rahmi, Nadisa Lailatul Ramadhani, Dinda Ramadhani, Rezy Yulia Ramashar, Wira Raudatunisha, Najla Zahrani Rissa Prima Kurniawati, Rissa Prima Rista Anggriani Rizal, Seliana Rizki Amelia Rosnita . Rucianawati Rucianawati, Rucianawati S Harahap, Putrri Dasti Sahrawani, Risma Ihza Samsul Bahri Sani, Asril Ahmad Sari, Dian Puji Puspita Sari, Nasya Paramiya Sari, Rida Purnama Sari, Riza Sholehah Intan Sasmita, Anggi Satrio, Abdul Aziz Sayow, Eirene Lady Marchela Seinditya, Seinditya Selinna, Selinna Setiawati, Rita Siahaan, Remia Siregar, Chikadetry Syalomita siti rodiah Siti Samsiah, Siti Sri Murniati, Sri Sri Rahayu Lestari Sri Wibawani, Sri Suardi, Nurul Fadhilah Suci, Rama Gita Suciyanti, Velissa Nadia Sulaiman, Nandatulloh Suprianto, Yakobus Suriyanti, Linda Hetri Surya, Lukman Suryanti, Anggi Aprilia Suryanti, Linda Hetri Swastika, Desi Tampubolon, Omar Farrakhan Tantra, Yogi Surya Taufiq Hidayat Siregar Teresa, Amelia Ultsani, Mila Vritta Amroini Wahyudi Wahid, Riyan Falah Al Warkoyo Widjajawati, Erwina Yauri, Kelvin Yolanda Yolanda, Yolanda Yossi Oktorini Yuni, Sulismai Zainuddin . Zalsabila, Zahra Zalukhu, Yanta Hudi Zega, Aldika Putra Zennita, Laurencia