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All Journal Jurnal Akuntansi & Auditing Indonesia SOROT: Jurnal Ilmu-ilmu Sosial Ikonomika : Jurnal Ekonomi dan Bisnis Islam EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Tabarru': Islamic Banking and Finance Syarikat : Jurnal Rumpun Ekonomi Syariah Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Community Engagement and Emergence Journal (CEEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora IJTIMA': Jurnal Pengabdian Masyarakat Greenation International Journal of Economics and Accounting
Oktaviani, Rona Naula
Fakultas Ekonomi Dan Bisnis (FEB), Universitas Islam Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KEPEMILIKAN SAHAM PEMERINTAH, KEPEMILIKAN SAHAM ASING, DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CSR Oktaviani, Rona Naula; Pusparini, Debby; Yenas, Oscar; Siska, Siska
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 1 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i1.4239

Abstract

This research aims to determine the influence of Government Share Ownership, Foreign Share Ownership, and Media Disclosure on Corporate Social Responsibility Disclosure (Empirical Study of Food and Beverage Companies Listed on the IDX in 2019-2021). This research determines the sample using a purposive sampling technique to obtain a sample that meets the research criteria. The samples used were 25 companies with a total of 3 years of observation, so the number of samples studied was 75. The total population for this study was 43 companies in the 2019-2021 period. The results of research using the partial t test show that government share ownership and media disclosure have a positive and significant effect on corporate social responsibility disclosure, while foreign share ownership has no effect on corporate social responsibility disclosure. Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Saham Pemerintah, Kepemilikan Saham Asing, dan Pengungkapan Media terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Food and Beverage yang Terdaftar di BEI Tahun 2019-2021). Penelitian ini menentukan sampel menggunakan teknik purposive sampling untuk mendapatkan sampel yang sesuai dengan kriteria penelitian. Sampel yang digunakan sebanyak 25 perusahaan dengan total 3 tahun pengamatan, sehingga jumlah sampel yang diteliti sebanyak 75. Jumlah populasi penelitian ini sebanyak 43 perusahaan pada periode 2019-2021. Hasil penelitian dengan uji parsial t, menunjukkan bahwa kepemilikan saham pemerintah dan pengungkapan media berpengaruh positif dan signifikan terhadap pengungkapan corporate social responsibility sedangkan kepemilikan saham asing tidak berpengaruh terhadap pengungkapan corporate social responsibility.
PENYULUHAN DAN BIMBINGAN AKUNTANSI PRAKTIS PADA UMKM USAHA DAGANG DI SUKARAMAI TRADE CENTER PEKANBARU RIAU Rona Naula Oktaviani; Devi Kurniawati; Firdaus AR; Aswin Putra
JURNAL PENGABDIAN MASYARAKAT: IJTIMA' Vol. 1 No. 1 (2024): Apr 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2024.16766

Abstract

This Community Service (PKM) was carried out at the Sukaramai Trade Center (STC) Pekanbaru Riau. Limited knowledge of MSMEs in terms of keeping financial records or bookkeeping. So, the aim of this PKM is to provide knowledge and improve the abilities of MSMEs at STC in recording and managing the finances of their trading businesses. The method used is that the PKM team visits MSMEs directly to their respective shops with (socialization, discussions, and providing pocket books). The conclusion of this service shows that PKM activities have been successfully implemented and achieved significant results, as published in the Riau Pos.co Online Mass Media and have had a positive impact on MSMEs at STC and opened up opportunities for further service activities in the future.
SEMINAR DAN DISKUSI “PERAN GENERASI MUDA DALAM MEMBANGUN EKONOMI DAERAH” DI SMA KURNIA JAYA DESA PANGKALAN NYIRIH KECAMATAN RUPAT Devi Kurniawati; Deswarta; Rona Rona Naula Oktaviani
JURNAL PENGABDIAN MASYARAKAT: IJTIMA' Vol. 1 No. 1 (2024): Apr 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2024.16776

Abstract

Pangkalan Nyirih Village is one of the villages in Rupat Sub-district which has the natural potential of mangrove forests, extensive agricultural and plantation fields which can be seen from the majority of the population working as farmers.. In the future, this village will be used as an Independent Integrated City Center (KTM), as seen from the construction of road and bridge facilities that facilitate access in and out of the village and other public facilities. With the potential of the village, there needs to be attention from various groups, especially the younger generation, to take the opportunity to make the potential of Pangkalan Nyirih Village more developed and economically beneficial for local residents and the environment. This service program aims to provide an overview of the potential possessed by the younger generation in Rupat to build their regional economy in the future and also aims to provide an understanding of the importance of the contribution of the younger generation and the opportunities that are very open in taking the opportunity to build the regional economy, especially Pangkalan Nyirih Village. The results of the implementation of this service are expected to open insights, provide provisions and motivation to students as a young generation in taking the next step after completing the study period at Kurnia Jaya High School to enthusiastically achieve their goals, be able to capture business opportunities and improve the regional economy to be more advanced in the future.
ANALISIS AKUNTANSI PADA INDUSTRI KECIL MENENGAH GULA AREN TERHADAP KUALITAS LAPORAN KEUANGAN DALAM PERSPEKTIF AKUNTANSI SYARIAH Naula Oktaviani, Rona; Saputra, Dian; Rosyetti; Abdul Rahman, Firdaus
Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 2 (2024): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2024.vol7(2).18635

Abstract

Usaha industri di Indonesia, terutama Industri Kecil dan Menengah (IKM), memainkan peran vital dalam perekonomian. Salah satu produk potensial dari IKM adalah gula aren, yang memiliki manfaat ekonomi besar. Namun, banyak IKM menghadapi kendala dalam pengelolaan keuangan, terutama dalam penerapan prinsip akuntansi syariah. Penelitian ini bertujuan menganalisis penerapan akuntansi syariah pada IKM gula aren di Desa Kaiti, Kecamatan Rambah, Kabupaten Rokan Hulu, Provinsi Riau. Metode penelitian yang digunakan adalah kualitatif deskriptif melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa sebagian besar IKM mencoba menerapkan prinsip akuntansi syariah, tetapi masih terbatas dan belum sesuai standar ideal. Hambatan utama adalah kurangnya pemahaman mendalam tentang konsep dan praktik akuntansi syariah serta keterbatasan sumber daya. Oleh karena itu, diperlukan program pelatihan dan pendampingan yang berkelanjutan untuk meningkatkan pemahaman dan keterampilan IKM dalam menerapkan prinsip akuntansi syariah. Dukungan yang lebih baik diharapkan dapat meningkatkan kualitas laporan keuangan sesuai standar syariah, sehingga meningkatkan kepercayaan dari pihak terkait dan mendukung keberlanjutan usaha IKM gula aren di masa depan.
Analysis of Local Government Information Systems on Financial Reporting Quality: Systematic Literature Review Lala, Rona Naula Oktaviani; Nursida, Nina; Hudayati, Ataina; Arifin, Johan
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.337

Abstract

The Regional Government Information System (SIPD) plays a crucial role in enhancing the quality of financial reporting in the public sector by ensuring transparency and accountability. This study aims to identify the factors influencing SIPD implementation, explore its role in improving financial reporting quality, and examine measurement methods for related variables. The method used is a Systematic Literature Review (SLR) based on articles published between 2014 and 2024. The review results indicate that SIPD implementation is influenced by technological readiness, policy support, and human resource competencies. SIPD has been proven to enhance efficiency and accuracy in regional government financial reporting. However, challenges such as resistance to change and digital infrastructure constraints persist. This study recommends further research on integrating SIPD with emerging technologies such as artificial intelligence and blockchain to improve its effectiveness.
Keuangan Syariah (Rancangan Sistematis dan Berkelanjutan bagi Pelaku UMKM) Siska Siska; Rona Naula Oktaviani; Rosyetti Rosyetti
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.v6i1.1239

Abstract

Pelatihan ini bertujuan Tujuan untuk meningkatkan literasi keuangan syariah masyarakat desa, terutama para pengelola BUMDes "Karya Bakti Bersama", sehingga dapat meningkatkan kesejahteraan ekonomi masyarakat melalui pengelolaan keuangan yang lebih baik dan sesuai syariah. Kegiatan ini dihadiri oleh 15 peserta dari struktural organisasi BUMDes. Materi pengabdian bertema "Literasi Keuangan Syariah: Rancangan Sistematis dan Berkelanjutan bagi BUMDes Karya Bakti Bersama" disampaikan menggunakan presentasi PowerPoint. Pemaparan ini menjelaskan konsep akuntansi syariah secara rinci disertai contoh aplikatif. Diskusi interaktif berhasil meningkatkan pemahaman peserta yang semula kurang mengerti tentang implementasi akuntansi syariah. Antusiasme peserta tercermin dari banyaknya pertanyaan dan respon selama kegiatan. Berdasarkan hasil pengabdian, ditemukan bahwa literasi keuangan syariah di BUMDes masih perlu ditingkatkan. Ke depan, diharapkan anggota BUMDes dapat lebih memahami dan mengimplementasikan prinsip-prinsip keuangan syariah dalam pengelolaan keuangan mereka. Hal ini bertujuan membangun landasan yang kuat untuk pengembangan keuangan syariah di masa mendatang.
Sosialisasi Akuntansi Syariah pada UMKM di Desa Simpang Ayam Kabupaten Bengkalis Rona Naula Oktaviani; Rosyetti Rosyetti; Khairunnisa Khairunnisa; Rahmat Setiawan; Jonni Adi Putra
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.v6i1.1241

Abstract

Kegiatan ini bertujuan meningkatkan pemahaman pelaku UMKM tentang akuntansi syariah. Sosialisasi dilaksanakan di Aula Kantor Desa Simpang Ayam, Kabupaten Bengkalis. Metode yang digunakan adalah presentasi interaktif dan diskusi. Hasinyal menunjukkan peningkatan pemahaman peserta, yang awalnya terbatas, menjadi lebih baik setelah kegiatan. Peserta menunjukkan antusiasme tinggi dan berencana menerapkan konsep akuntansi syariah dalam bisnis mereka. Kegiatan ini diharapkan memberikan dampak positif bagi UMKM dalam pengelolaan keuangan berbasis syariah. Pendampingan lanjutan diperlukan untuk memastikan implementasi yang lebih optimal.
The Profit and Berkah (Blessing) from Palm SAP Production to Gain Optimal Mashlahah in Rokan Hulu-Riau Province Rosyetti, Rosyetti; Ghafar Ismail, Abdul; Naula Oktaviani, Rona
IKONOMIKA Vol 6, No 2 (2021)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v6i2.10443

Abstract

Palm sap is produced from male flower bunches that are cut off and tapped. Palm sap tapped by palm farmers is valuable since it generates profit and blessing for farmers. This study aims to determine and analyze the production of palm sap by sugar palm farmers in Rokan Hulu Regency, Riau Province, which has reached the Optimal Mashlahah. The execution of mashlahah in production activities is laba and blessing. Thus, palm sap producers will be capable of determining the combination of laba and berkah in realizing optimal mashlahah. The non-technical content of blessings is found in resources (inputs), results (outputs), and the production process. The data analysis method used was a quantitative method with descriptive data analysis. The model used was the "Comparative Model Approach" with two forms of production stages, namely the production stage containing 95 percent of sharia elements (optimal mashlahah) and the production stage containing < 95 percent of sharia elements (not optimal mashlahah). The data analysis technique in this research is the descriptive technique. The analysis of the production stages used quantitative analysis by examining aspects of resources (inputs), production processes, and results (outputs). These three aspects were analyzed based on physical attributes such as ownership of sugar palm plants and the beneficial value for palm sap producers.Based on the results of the study, it was found that the production of Palm sap in Rokan Hulu Regency, Riau Province had not yet reached the Optimal Mashlahah. This conclusion goes in line with the comparative approach, in which it is stated that the stages of palm sap production based on sharia standards was still far lesser than 95 percent, namely (100 - 46.67) = 53.33 percent. The results of this research provide contribution through recommendation and knowledge for palm sap farmers to apply sharia-based production activity as taught in the Qur'an. This study also instills and grows Islamic values through Qur’an recital groups.Keywords: Profit, Optimal Mashlahah Optimal, Palm Sap
ENHANCING MANAGERIAL PERFORMANCE: THE ROLE OF BUDGET PARTICIPATION AND DIGITAL TECHNOLOGY WITH TRANSFORMATIONAL LEADERSHIP AS A MODERATOR Naula Oktaviani, Rona; Adi Putra, Jonni; Khairunnisa
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 1 (2025): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2025.vol8(1).23919

Abstract

Penelitian ini mengkaji pengaruh partisipasi anggaran dan teknologi digital terhadap kinerja manajerial, dengan kepemimpinan transformasional sebagai variabel moderasi, pada Organisasi Pengelola Zakat (OPZ) di Provinsi Riau. Menggunakan pendekatan kuantitatif dengan metode penelitian eksplanatif, data dikumpulkan dari populasi 26 OPZ melalui kuesioner, formulir cetak, dan wawancara terstruktur yang melibatkan manajer tingkat atas, menengah, dan bawah. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Temuan penelitian mengungkapkan bahwa partisipasi anggaran dan teknologi digital tidak berpengaruh signifikan terhadap kinerja manajerial, dan kepemimpinan transformasional tidak memoderasi hubungan antara partisipasi anggaran dan kinerja manajerial. Namun, kepemimpinan transformasional memoderasi hubungan antara teknologi digital dan kinerja manajerial secara signifikan dan memiliki efek langsung yang sangat signifikan terhadap kinerja manajerial. Selain itu, budaya organisasi secara signifikan mempengaruhi kinerja manajerial. Penelitian ini menekankan pentingnya kepemimpinan transformasional dalam meningkatkan penggunaan teknologi digital untuk meningkatkan efektivitas manajerial dalam pengelolaan zakat. Laporan ini menawarkan rekomendasi praktis bagi OPZ untuk mengoptimalkan partisipasi anggaran dan teknologi digital sekaligus memanfaatkan kepemimpinan transformasional untuk meningkatkan transparansi, akuntabilitas, dan kepercayaan publik, sehingga meningkatkan partisipasi zakat. Temuan ini berkontribusi pada peningkatan kinerja manajerial dan penguatan kepercayaan pada lembaga pengelola zakat.
The nexus of stakeholder engagement and sustainability performance: A Systematic literature review and research agenda Nursida, Nina; Oktaviani, Rona Naula; Hudayati, Ataina
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art5

Abstract

This study systematically reviews the relationship between stakeholder engagement and corporate sustainability performance, with the aim of identifying prevailing trends, research gaps, and potential future directions. Employing a Systematic Literature Review (SLR) using the PRISMA protocol, relevant studies were extracted from the Scopus database under rigorous inclusion and exclusion criteria. The review reveals that stakeholder engagement exerts a positive influence on sustainability performance across social, environmental, and economic dimensions, although this relationship is moderated by regulatory contexts, governance mechanisms, and organizational communication strategies. Stakeholder Theory emerges as the dominant theoretical lens, while alternative perspectives, such as Dialogic Theory remain underexplored within the literature. Practically, this study provides insights for companies and policymakers seeking to strengthen stakeholder engagement initiatives, enhance transparency in sustainability reporting, and support regulatory frameworks that promote inclusivity. Academically, it contributes a comprehensive synthesis of existing research, outlines key trends and unresolved issues, and offers direction for future studies on stakeholder engagement in corporate sustainability.
Co-Authors Abdul Ghafar Ismail Abdul Rahman, Firdaus Adi Putra, Jonni Akbar, Angga Zikrul Amir Husin Annisa Lifriance AR, Firdaus Ari Suryadi Aswin Putra Ataina Hudayati Azwirman Deny Setiawan Desmawati Deswarta Devi Kurniawati Devi Kurniawati Dian Saputra Emrinaldi Nur Emrinaldi Nur, Emrinaldi Eny Wahyuningsih Eriyati Eriyati FIRDAUS ABDUL RAHMAN FIRDAUS ABDUL RAHMAN Firdaus AR Ghafar Ismail, Abdul Hidayat Hidayat Johan Arifin Jonni Adi Putra Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Lintang Nur Agia nirdukita ratnawati, nirdukita Novriadi Nursida, Nina Ocktifiana, Melian Pahmi Amri Poppy Camenia Jamil Pusparini, Debby RAHMAT SETIAWAN Rahmat Setiawan Rika Julia Rohmi Rosyetti Rosyetti Rosyetti Rosyetti Rosyetti Rosyetti Rosyetti, Rosyetti Sasmita, Anggun Eca Siska Siska Siska Supriani Sidabolak Syafri Toti Indrawati Vince Ratnawati yenas, oscar Yolanda Pratami, Yolanda Yusoff, Mohd Nazaruddin