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PENGARUH ALOKASI PAJAK ANTAR PERIODE, PERSISTENSI LABA, DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN PROFITABILITAS SEBAGAI MEDIASI Suryadi, Nanda; Nurani, Ratna; Yusnelly , Arie
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1729

Abstract

The purpose of this study was to determine the effect of inter-period tax allocation, earnings persistence, and liquidity on earnings quality with profitability as the mediator in food and beverage sub-sector manufacturing companies listed on the bei for the 2019-2021 period. The research data is secondary data obtained from the IDX for the 2019-2021 period. The sample in this study were 34 companies which were taken using the Purposive Sampling method. Data analysis in this study used regression analysis with the help of Smart Pls. The results showed that tax allocation between periods, earnings persistence had no effect on earnings quality. While liquidity affects earnings quality For the results of mediation testing through indirect effect analysis, it is found that the intervening variable (profitability) is not able to mediate the effect of independent variables (inter-period tax allocation, earnings persistence, and liquidity on the dependent variable (earnings quality) Keywords : Profitability, inter-period tax allocation, earnings persistence, liquidity, earnings quality
NON PERFORMING FINANCIAL (NPF) MEMODERASI PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS SURYADI, NANDA; YUSNELLY, ARIE; NURAINI, RATNA; GUSTINA, IRA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i2.3856

Abstract

The purpose of this study is to test the hypothesis and generate evidence regarding the effect of Mudharabah, Musyarakah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at Islamic People's Financing Banks (BPRS) in 2021-2023. This study uses secondary data, namely the BPRS financial statements published in the Financial Services Authority (OJK) which determine the effect of Mudharabah, Musyarakah and Murabahah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at the Islamic People's Financing Bank (BPRS) in 2021-2023. The sampling used in this study was purposive sampling method. The number of BPRS sampled in this study was 29 banks. The analysis method used to test the hypothesis is Eviews 12. The results of this study indicate that Mudharabah Financing has a negative and insignificant effect on Profitability, but Musyarakah Financing has a positive and significant effect on Profitability.
Purchase Decision: Role of Price and Service Quality Kusdiana, Yayu; Yusnelly, Arie; Suryadi, Nanda
International Journal of Information System and Innovation Management (IJISIM) Vol. 1 No. 2 (2023): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v1i2.775

Abstract

The primary objective of this research was to examine the impact of pricing and service quality on consumer purchasing decisions specifically at the Noer Abadi store. This study was conducted with a carefully selected sample of 82 respondents, utilizing a purposive sampling technique to ensure the sample's relevance and suitability to the research question. Data collection was carried out using a mixed-method approach, incorporating both primary and secondary data to provide a comprehensive view. The data analysis was performed using a multiple linear regression technique, a robust statistical tool that can provide insight into the relationship between multiple variables. The findings of the study indicate that both price and service quality exert a significant and positive influence on purchase decisions. This effect was observed on both an individual level (partially) and when considered together (simultaneously), suggesting that both factors are crucial considerations for consumers at the Noer Abadi store.
Innovative Synergy: Leveraging Motivation and Discipline for Peak Employee Performance Kusdiana, Yayu; Yusnelly, Arie; Suryadi, Nanda
International Journal of Information System and Innovation Management (IJISIM) Vol. 2 No. 1 (2024): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v2i1.994

Abstract

This study aims to determine the effect of motivation and work discipline on employee performance, both partially and simultaneously, at PT Putra Supra Jaya, specifically in the Langgam plantation area located in Riau province. A quantitative approach was employed for this research. The population consisted of 105 employees, with a sample size of 52 respondents selected using purposive sampling technique. The results indicate that both motivation and work discipline have a positive and significant impact on employee performance at PT Putra Supra Jaya in the Langgam plantation area.
Work Motivation in Improving Employee Performance Yusnelly, Arie; Desmawati, Desmawati; Suryadi, Nanda
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.477

Abstract

This research was conducted at UPT. Population and Civil Registration of Bukit Raya District, Pekanbaru City, while the purpose of this study was to determine the effect of work motivation on employee performance at UPT. Population and Civil Registration of Bukit Raya Pekanbaru City Then the sample in this study were 30 employees at the UPT. Population and Civil Registration of Bukit Raya Pekanbaru City and used as respondents, in this study used a quantitative descriptive analysis using a simple linear regression analysis method using the SPSS Version.22 program. Based on the results of the analysis that has been done, it shows that partially the work motivation variable has a positive and significant effect on employee performance at the UPT. Population and Civil Registration of Bukit Raya Pekanbaru City.
Islamic Work Ethic as A Mediator of The Influence of Compensation and Career Development on the Employee Performance of Syaria Bank in Riau Province, Indonesia Yusnelly, Arie
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.566

Abstract

This study aims to analyze the Islamic work ethic as a mediating effect of compensation, career development, on the performance of Islamic bank employees in Riau province. In order to face competition, Islamic banking needs to develop human resources who have skills so they can be relied on.This research uses the Structure Equation Model (SEM) by analyzing the facts that have occurred. In this study, primary data were collected using a questionnaire with a total of 288 respondents. Respondents in this study were employees of Islamic Commercial Banks in Riau Province, namely BSI, Bank Muammalat, Bank BTPN Syariah, Bank BTN Syariah, Bank Mega Syariah.This study yielded interesting findings, including the first: Compensation has a positive effect on the performance of Islamic bank employees in Riau. Furthermore, career development has a positive and significant effect on the performance of Islamic bank employees, compensation through an Islamic work ethic has a positive and significant effect on the performance of Islamic bank employees in Riau. Career Development through Islamic work ethic has no effect on the performance of Islamic bank employees in Riau.  
The Influence Of Islamic Boarding School Accounting Understanding, HR Competence And Islamic Boarding School Accountability Training On Islamic Boarding School Financial Accountability Burhan, Burhan; Suryadi, Nanda; Yusnelly, Arie; Yulianti, Sindi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.641

Abstract

The purpose of this study was to determine the effect of Islamic boarding schools' accounting understanding, HR competence, and Islamic boarding school accounting training on the financial accountability of Islamic boarding schools. While the population used in this study were all Islamic boarding schools in Rokan Hulu Regency, totaling 36 Islamic boarding schools. The samples in this study were Islamic boarding school managers such as foundation leaders, school principals, treasurers and principals, so that 68 respondents were obtained using a purposive sampling technique. The data used are primary and secondary data. The data analysis technique used in this study is to use the Partial Least Square (PLS) approach with the SmartPLS 4 software tool to examine the relationship between variables. The test results show that: Islamic Boarding School Accounting Understanding has a positive and significant effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, HR Competence has no significant positive effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, and Islamic Boarding School Accounting Training has a significant positive effect on Financial Accountability of Islamic Boarding Schools in Rokan Hulu District.
Trust, Income Level, Faith Level, Zakat Knowledge on The Motivation of Oil Palm Farmers to Pay Plantation Zakat Suryadi, Nanda; Rimet, Rimet; Yusnelly, Arie; Rauf, Ummu Ajirah Abdul
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6358

Abstract

The purpose of this study was to determine the effect of knowledge of zakat, income level, level of faith, trust in the motivation of oil palm farmers in paying zakat from plantation yields (Case Study of Farmers in Bengkalis-Riau Regency). This research was conducted in Bengkalis Regency. This research uses the Structure Equation Model (SEM) Smart Pls by analyzing the facts that have occurred. In this study, primary data were collected using a questionnaire with the Slovin sampling method totaling 99. Respondents in this study were oil palm farmers in Bengkalis Regency. This study produced interesting findings, including knowledge of zakat has a significant effect on motivation to pay zakat, income level has a significant effect on motivation to pay zakat.
Pelatihan Membatik Untuk Meningkatkan Motivasi Berwirausaha pada Ibu-Ibu Lionita di UMKM Batik Bono Binaan PT. RAPP Pangkalan Kerinci Arie Yusnelly; Ellyan Sastraningsih; Yuliana Indah Sari; Dwi Anita Rahmadhani
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 1 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i1.1207

Abstract

Pelatihan bertujuan untuk mengembangkan keahlian, pengetahuan, dan sikap tertentu dalam proses peningkatan potensi diri sesuaidengan kebutuhan dan potensi daerah. Salah satu pelatihan yang berguna untuk mengembangkan potensi daerah adalahpelatihan pembuatan batik. Dimana Kabupaten Pelalawan merupakan salah-satu daerah menghasil batik yang dikenal dengansebutan Batik Bono. Potensi daerah yang juga merupakan budaya bangsa Indonesia ini wajib untuk dilestarikan yaitu dengan caramengadakan pelatihan batik Metode pelatihan yang digunakan adalah metode ceramah, diskusi dan demonstrasi Hasil dariPengabdian kepada masyarakat ini adalah efektifnya pelaksanaan pelatihan pembuatan batik sehingga peserta mampumemperoleh keterampilan dan keahlian membuat batik dari tangan sendiri. Akan tetapi, penguasaan keterampilan dan keahlianmembuat batik Maksimal. Kegiatan membatik ini juga meningkatkan motivasi kewirausahaan pada peserta.
Pembinaan Usaha Mikro : Peranan Merk Terhadap Peningkatan Penjualan dan Pendapatan Usaha Mikro di Desa Petai Kecamatan Singingi Hilir Kabupaten Kuantan Singingi Ellyan Sastraningsih; Eny Wahyuningish; Arie Yusnelly; Iswahyudi Iswahyudi; Landhep Wahyudi
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 1 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i1.1286

Abstract

Merk/Label merupakan identifikasi produk, yang berguna bagi konsumen untuk mengenal produk yang diminati. Tingginya Perkembangan Usaha Mikro di Pedesaan mengharuskan pelaku usaha untuk mencantumkan merk pada produk yang di hasilkan, termasuk di Desa Petai Kecamatan Singingi Hilir Kabupaten Kuantan Singingi. Kegiatan Pengabdian Masyarakat dilaksanakan pada hari Kamis tanggal 20 Februari 2025 bertempat di Gedung Aula Desa Petai. Dengan Narasumber dari Dosen Prodi Ekonomi Pembangunan, Dosen Prodi Akuntansi dan Dosen Prodi Manajemen didampingi oleh 2 orang mahasiswa prodi Ekonomi Pembangunan. Kegiatan ini menghasilkan adanya peningkatan pengetahuan dan pemahaman pelaku usaha mikro tentang pentingnya merk/label produk yang dihasilkan untuk pengenalan produk, pemasaran sehingga berdampak pada peningkatan produksi dan penjualan tentu saja akan berdampak pada peningkatan pendapatan. Selain itu peserta juga mendapatkan tambahan pengetahuna tentang teknis pembuatan merk sederhana dan cara pemesanan merk bila menginginkan label merk yang lebih bagus baik secara langsung ataupun maupun secara online di banyak marketplace.