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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Sistemasi: Jurnal Sistem Informasi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Syarikat : Jurnal Rumpun Ekonomi Syariah International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Jotika Journal in Management and Entrepreneurship BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal Rumpun Ilmu Ekonomi IJTIMA': Jurnal Pengabdian Masyarakat Research in Accounting Journal
Rimet, Rimet
Univesitas Islam Negeri Sultan Syarif Kasim Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Social Sciences Other

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THE IMPACT OF PEKANBARU COFFEE SHOP STRATEGY ON PURCHASE DECISIONS Ermansyah; Rimet; Mulia Sosiady
Jotika Journal In Management and Entrepreneurship Vol. 4 No. 1 (2024): Agustus
Publisher : Jotika English and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56445/jme.v4i1.153

Abstract

Purchase Decision is the final decision of the consumer to buy or not a good or service by comparing many considerations. When making a purchase decision, there are often several choices between two or more alternatives. The purpose of this study is to analyze the impact of Electronic Word Of Mouth, Sevicescape, Price Percepcion on Purchase Decision on Coffee Shop in Pekanbaru. The population in this study is 100 people using purposive sampling method. Based on the results of this study, it shows that Electronic Word Of Mouth, Sevicescape, Price Percepcion have an influence on Purchase Decision both partially and simultaneously. The results of the Determination Coefficient (R2) showed that the magnitude of the influence of both free variables together on the bound variable was 54.7%, while the remaining 45.3% were other variables not studied in this study.
Management Control Systems and HEI Performance: The Mediation of Knowledge Sharing Suryadi, Nanda; Rimet, Rimet; Yusnelly, Arie; Farwitawati, Reni
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21675

Abstract

This study aims to analyze the effect of enabling control systems and coercive control systems on higher education institutions (HEI) performance with knowledge sharing as a mediating variable. The research was conducted on 384 respondents from the academic community in various HEI. The analysis method used was Partial Least Square (PLS) with the help of SmartPLS 4 software. The results showed that both enabling control systems and coercive control systems had a positive and significant effect on HEI performance. In addition, both types of control systems were also found to have a positive effect on knowledge sharing. Other findings show that knowledge sharing has a significant positive effect on HEI performance and is able to mediate the relationship between control systems and institutional performance. Theoretically, this study reinforces the Resource-Based View (RBV) concept by emphasizing the important role of knowledge-based capabilities as strategic resources. Practically, the results of this study have implications for HEI managers to balance the application of control systems that are supportive and demand compliance, as well as encourage a culture of knowledge sharing to improve the quality and competitiveness of the institution
SOSIALISASI SERTIFIKASI HALAL DI ZONA KHAS KULINER HALAL AMAN SEHAT DI KOTA PAYAKUMBUH Museliza, Virna; Rahmah, Sitti; Deswimar, Devi; Rimet
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 1 No. 2 (2024): Oktober
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2024.19414

Abstract

Zona KHAS adalah sebuah kawasan kuliner dengan minimal 10 (sepuluh) tenant (kedai) yang erat kaitannya dengan konsumsi makanan sehari-hari serta didukung dengan sarana dan prasarana yang mendukung pelayanan prima bagi konsumen. Dalam kawasan Zona KHAS harus terdapat tempat ibadah (musalah) dan perlengkapan ibadah atau dekat dengan masjid (maksimum berjarak 500 meter). Selain itu tersedia toilet yang bersih dan terpisah antara pria dan wanita, tempat mencuci tangan, dan area khusus untuk merokok. Banyak aspek yang perlu diperhatikan bagi pelaku Usaha Mikro Kecil Menengah (UMKM) di bidang kuliner, salah satunya mengurus sertifikasi halal. Sertifikat terbitan Badan Penyelenggara Jaminan Produk Halal (BPJPH) ini penting dimiliki pelaku Usaha Mikro Kecil Menengah (UMKM). Apalagi, mayoritas penduduk di Indonesia memeluk agama Islam dan memerlukan jaminan halal produk kuliner yang dikonsumsi. Sertifikasi halal mempunyai manfaat untuk meningkatkan kepercayaan konsumen, meningkatkan pangsa pasar, meningkatkan daya saing bisnis. Dengan memiliki sertifikat halal, produk Usaha Mikro Kecil Menengah (UMKM) akan lebih diterima di pasaran, terutama di kalangan konsumen Muslim yang membutuhkan produk halal agar lebih aman Ketika dikonsumsi. Untuk mendukung Pelaku Usaha Mikro Kecil Menengah agar mempunyai sertifikasi halal yang salah satunya adalah pelaku usaha makanan dan minuman. Badan Penyelenggara Jaminan Produk Halal (BPJPH) kembali membuka program Sertifikasi Halal Gratis (SEHATI) dengan kuota 1 Juta Sertifikat dan setiap pelaku Usaha Mikro Kecil Menengah sudah bisa mendaftar di awal Januari 2023 dan pentahapan kewajiban sertifikasi halal tahap pertama akan berakhir pada tanggal 17 Oktober 2024.
Determinants of Bank Performance: Evidence from Non-Performing Loans (NPL), Net Interest Margin (NIM), Allowance for Impairment Losses (AIL), and Deferred Tax Expense Rimet Rimet; Nuraini Nuraini; Ramadahniel Islami; Arfah Piliang
Research in Accounting Journal (RAJ) Vol. 7 No. 1 (2026): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/knedkk95

Abstract

This study investigates the impact of Non-Performing Loans (NPL), Net Interest Margin (NIM), Allowance for Impairment Losses (AIL), and Deferred Tax Expense on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) over the period 2021–2023. Employing a quantitative approach with panel data regression and purposive sampling, 24 banks yielding 72 observations were estimated via the Random Effect Model (REM). Results reveal that NPL exerts a significant negative effect on financial performance, whereas AIL and Deferred Tax Expense demonstrate significant positive effects. NIM, however, shows no significant influence. The model accounts for 24% of the variance in financial performance, suggesting that credit risk management and tax-related accounting components are critical determinants of bank profitability in emerging markets.
The Effect of Earnings, Operating Cash Flows and Accruals in Predicting Future Operating Cash Flows Rimet Rimet; Annisa Luthfiah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): 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.v5i1.796

Abstract

The purpose of this study was to analyse the effect of gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense simultaneously on the prediction of future operating cash flow. This research was conducted at food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) and registered from 2017 to 2019, totalling 32 companies. The sample in this study amounted to 17 companies using purposive sampling method. Data analysis using panel data regression with the help of Eviews. The results of the study explain that gross profit, operating profit, net income, changes and trade receivables have a significant effect, while operating cash flow, changes in debt, changes in inventory and depreciation expense do not have a significant effect on the prediction of future operating cash flow in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Simultaneously gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense have an influence on the prediction of future operating cash flows in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period.  
Halal Label and Purchasing Decisions in Fast Food Restaurants Identiti Identiti; Rimet Rimet; Nanda Suryadi; Virna Museliza; Mazzlida Mat Deli
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): 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.v5i1.810

Abstract

This research explores the impact of halal certification on consumer purchasing decisions in Pekanbaru City's fast-food restaurants, emphasizing the significance of halal principles in a predominantly Muslim population. Using an explanatory research design with 30 participants, the study employs primary and secondary data sources, ensuring validity and reliability through robust measurement methods. Analyzing the results through simple linear regression, the research finds a substantial influence of halal certification on purchasing decisions, supported by a calculated t-value of 5.437. This indicates that clear halal certification significantly influences consumer choices, aligning with existing research on the importance of halal certification in the fast-food industry. Implications extend to fast-food operators in Pekanbaru, emphasizing the strategic value of obtaining and displaying halal certification. Clear certification enhances consumer trust and loyalty, providing a competitive edge in a market where halal considerations increasingly shape purchasing decisions. While the study acknowledges its focus on ready-to-eat food and considers potential external factors, future research could explore broader product categories and additional variables for a more comprehensive understanding of consumer behavior in relation to halal certification.
Co-Authors Andi Irfan Annisa Luthfiah Arfah Piliang Arie Yusnelly Deli, Mazzlida Mat Dessyka Febria, Dessyka Deswimar, Devi devi Deswimar Dewi Diniaty Endrianto Ustha Ermansyah Harkaneri Harkaneri Identiti Luthfiah, Annisa Mazzlida Mat Deli Megawati Megawati Mulia Sosiady Museliza, Virna Nanda Suyadi Nuraini Nuraini Penti Suryani RAMADAHNIEL ISLAMI Ratna Nuraini Ratna Nurani Rauf, Ummu Ajirah Abdul Reni Farwitawati, Reni Sitti Rahma Sitti Rahmah Sitti Rahmah Sitti Rahmah Suryadi, Nanda Syakirin, Fakhrul Tita Alisya