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All Journal Jurnal Pendidikan dan Pembelajaran Kimia (JPPK) Journal of Accounting and Investment Jurnal Penelitian dan Pembelajaran IPA Jurnal Akuntansi Bisnis Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Jurnal Pendidikan Ekonomi Jurnal Akuntansi dan Ekonomika Al-Kimia AT-TA`DIB Jambura Journal of Health Sciences and Research ALKIMIA : Jurnal Ilmu Kimia dan Terapan Accounting and Management Journal Cakrawala Pedagogik Reviu Akuntansi dan Bisnis Indonesia JIIP (Jurnal Ilmiah Ilmu Pendidikan) Muhammadiyah Riau Accounting and Business Journal Ihsan: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit SPIN: Jurnal Kimia & Pendidikan Kimia Jurnal Computer Science and Information Technology (CoSciTech) These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ilmiah Raflesia Akuntansi Abditeknika - Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Manajemen Perbankan Keuangan Nitro Journal Of Sustainability Perspectives Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Tedc Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Didactique Bahasa Indonesia Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Indonesian Research Journal on Education E-JRM Innovative: Journal Of Social Science Research Jurnal Kendali Akuntansi Jurnal bintang manajemen Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntansi, Keuangan dan Perpajakan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Wistara: Jurnal Pendidikan Bahasa dan Sastra Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Pengabdian Masyarakat Nian Tana Islamic Business and Management Journal (IBMJ) Jurnal Akuntansi Neraca Jurnal Pengajaran Sekolah Dasar Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Pembelajaran Bahasa dan Sastra JFAS : Journal of Finance and Accounting Studies Jurnal Riset Ilmiah Jurnal Pendidikan Islam dan Manajemen Ekonomi Indonesian Scholar Journal of Nursing and Midwifery Science Jurnal Pengabdian Masyarakat ISEI Economic: Journal Economic and Business PHENOMENON : MULTIDISCIPLINARY JOURNAL OF SCIENCES AND RESEARCH Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Idealita: Jurnal Pendidikan dan Sosial Keagamaan Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ilmiah Manajemen dan Akuntansi Jurnal ATSAR UNISA Kuningan Jurnal Ekonomi, Manajemen, Akuntansi Aksyana : Jurnal Akuntansi dan Keuangan Islam Jurnal Ilmiah Program Studi Bahasa Sunda Jurnal Ilmiah Ekonomi Terpadu Jurnal Akuntan Publik
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Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Rentang Waktu 2019-2023 Meesy Anugrah Putri; Melda Anjelia; Kharismha Fresty; Agum Murtaib; Siti Rodiah
Jurnal Akuntan Publik Vol. 3 No. 3 (2025): September : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2736

Abstract

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.
Penerapan SAK EMKM dalam Menyusun Laporan Keuangan UMKM pada Seblak Prasmanan Bunda Kota Pekanbaru Nurlita, Amelia; Rodiah, Siti; Ramadhani, Andini; Hayati, Syarifatul; Sarmila, Wingki
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.3992

Abstract

A standard known as SAK EMKM regulates MSMEs (Micro, Small and Medium Enterprises).finances. This research aims to apply SAK EMKM as a basis for preparing financial reports for Seblak Prasmanan Bunda MSMEs, which are MSMEs that have developed and should have prepared their financial reports based on SAK EMKM. However, in preparing it, they experienced difficulties or obstacles in preparing financial reports based on SAK EMKM. This research aims to find out and examine what obstacles MSMEs face in preparing simple financial reports based on SAK EMKM. This research uses a qualitative approach using the case study method. The data sources used are primary data and secondary data. The results of the research show that in preparing financial reports, MSME actors have not implemented SAK EMKM due to business actors never receiving socialization, minimal educational background of MSME actors, no regulations related to the implementation of SAK EMKM, low capital to employ expert staff in preparing financial reports and business facilities. Therefore, in this research, a simple financial report was created which can help MSMEs understand how to prepare financial reports based on SAK EMKM.  
Penerapan Laporan Keuangan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada CV. Riau Jaya Group Hafizh Dzaky Hawari; Emi Vita Liani; Rizki Aryanto; Windy Nurramadani; Sri Cahyani; Siti Rodiah
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.4020

Abstract

The purpose of this research is to analyze the application of the SAK EMKM Micro Entity Accounting Standards at the CV. Riau Jaya Group service bureau service company. This is due to companies’ concerns about data and a lack of knowledge about the importance of financial reports using SAK EMKM. The analysis in this research uses a qualitative descriptive method to determine the obstacles or problems faced by service bureau companies in implementing financial reports by SAK EMKM. Data collection techniques in this research were used using field research and documentation. The results of this research show that the CV of the service bureau company. Riau Jaya Group still uses financial reports manually.
Pengaruh Pengendalian Internal dan Moralitas Individu Terhadap Kecurangan (Fraud) Akuntansi (Studi Eksperimen Pada Mahasiswa Universitas Muhammadiyah Riau) Tampubolon, Evelina; Rodiah, Siti; Agustiawan, Agustiawan
Reviu Akuntansi dan Bisnis Indonesia Vol. 4 No. 1 (2020): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.040151

Abstract

Latar Belakang: Kasus korupsi dari tahun ke tahun semakin marak yang mengakibatkan banyaknya ketertarikan dari penelitian terdahulu dalam menguji pengaruh pengendalian internal dan moralitas individu terhadap kecurangan akuntansi. Namun, dari beberapa hasil penelitian terdahulu masih ditemukan adanya gap empiris.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh pengendalian internal dan moralitas individu terhadap kecurangan akuntansi.Metode Penelitian: Rancangan penelitian yang digunakan adalah eksperimen dengan desain faktorial 2x2 yang melibatkan 78 mahasiswa akuntansi Universitas Muhamadiyah Riau. Untuk menguji hipotesis dalam penelitian ini digunakan uji statistik Two Way Analysis of Variance (ANOVA).Hasil Penelitian: Hasil penelitian menunjukkan bahwa: terdapat perbedaan antara individu pada kondisi terdapat elemen Pengendalian Internal dan tidak terdapat elemen Pengendalian Internal dalam melakukan Kecurangan Akuntansi; terdapat perbedaan antara individu yang memiliki level Moralitas Individu tinggi dan level Moralitas Individu rendah dalam melakukan Kecurangan Akuntansi; dan terdapat interaksi antara Pengendalian Internal dengan Moralitas Individu dalam mempengaruhi Kecurangan Akuntansi.Keterbatasan Penelitian: Variabel independen yang digunakan dalam penelitian ini hanya mencakup Pengendalian Internal dan Moralitas Individu saja.Keaslian/Novetly Penelitian: Hasil penelitian ini penting dilakukan karena dapat membantu mahasiswa dalam memahami teori dalam akuntansi perilaku dan dapat membantu instansi terkait dalam mengurangi kecenderungan kecurangan dengan menerapkan pengendalian internal secara efektif.
Audit Lingkungan pada Industri Manufaktur Tahu: Studi Kasus Pengelolaan Limbah Produksi Tahu pada Pabrik Tahu Kuring Pekanbaru Roza Fitrialis; Nayla Riska Vania; Asrul Saleh Gea; Siti Rodiah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2450

Abstract

Tofu-manufacturing companies play an important role in local economies and food supply chains, yet many established production facilities still lack a formal environmental management system. This study examines the environmental management practices of Pabrik Tahu Kuring, a well-established tofu manufacturing company located on Jalan Harapan Raya, Pekanbaru, Riau, which has operated continuously since 2012. Using a descriptive qualitative case-study method, data were collected through in-depth interviews with the company's management and field observation of the production site. The findings show that the company maintains a stable production output, supported by nine employees, and regularly supplies tofu for the Free Nutritious Meal (Makan Bergizi Gratis/MBG) program in addition to routine market orders. Solid waste in the form of tofu dregs (ampas) is sold to livestock farmers, whereas liquid waste is discharged directly into a nearby river through a pipe without any prior treatment or wastewater treatment installation (IPAL). Environmental checks have occasionally been conducted internally, but not by a formal, independent environmental audit team, and no complaints from residents have been recorded to date. The main operational obstacle is the inconsistent market absorption of tofu dregs. The study recommends that the company establish a structured, periodic environmental audit mechanism and install a proper wastewater treatment facility commensurate with its production scale.
Pendampingan Penyusunan dan Pembahasan Soal Uji Kompetensi Keahlian (UKK) bagi Guru MGMP Akuntansi SMK Muhammadiyah 2 Pekanbaru Armel, R. Septian; Marlina, Evi; Suci, Rama Gita; Rodiah, Siti; Azmi, Zul; Balqis, Ayu Eriany
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 6 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Uji Kompetensi Keahlian (UKK) merupakan salah satu bentuk penilaian akhir bagi peserta didik Sekolah Menengah Kejuruan (SMK) yang bertujuan untuk mengukur pencapaian kompetensi sesuai dengan standar dunia kerja dan kebutuhan industri. Namun, penyusunan soal UKK yang berbasis kompetensi, relevan dengan praktik dunia kerja, serta dilengkapi dengan instrumen dan rubrik penilaian masih menjadi tantangan bagi sebagian guru. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi guru MGMP Akuntansi dalam memahami dan menyusun soal UKK berbasis kompetensi. Kegiatan dilaksanakan pada tanggal 13 Februari 2026 di Aula SMK Muhammadiyah 2 Pekanbaru dengan melibatkan 50 guru Akuntansi dari berbagai SMK negeri dan swasta yang tergabung dalam MGMP Akuntansi Kota Pekanbaru. Kegiatan dilakukan melalui sosialisasi dan identifikasi kebutuhan, pelatihan teknis, diskusi kelompok, serta telaah dan validasi soal. Materi yang diberikan meliputi prinsip penyusunan soal berbasis kompetensi, integrasi SKKNI ke dalam kisi-kisi soal, penyusunan rubrik penilaian berbasis kinerja, serta penerapan aplikasi akuntansi dalam soal praktik. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta yang ditunjukkan melalui peningkatan rata-rata skor dari 62,3 pada pre-test menjadi 87,4 pada post-test. Selain itu, kegiatan ini menghasilkan 15 draf soal praktik UKK yang dilengkapi dengan lembar kerja, instruksi kerja, formulir penilaian, rubrik penilaian kinerja, dan jawaban model. Kegiatan pendampingan ini memberikan kontribusi positif dalam meningkatkan kapasitas guru serta memperkuat kolaborasi dalam penyusunan asesmen berbasis kompetensi.
Co-Authors Abdul Latif Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Afi Rachmat Slamet Afiandi, Ravi Agum Murtaib Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Ahsanunnisa, Riska Ahyaruddin, Muhammad Al’Afif, Salim Aldiansyah, Yusufi Febran Alfin Nathanael Alvi Nabilah Alya Aqilla Amelia Amelia Amelia, Roaina Ameliya Ameliya Ananda, Sania Andhini Trihapsary Angellita, Putri Anggraeni, Lussy Anggraini, Fauziah Tiara Annisa Puteri Ilham Annisa Safitra Anriva, Della Hilia Ardianni, Ika Arief Pramudya Arina Nur Indriani Arno Adi Kuntoro Arvando, Rifa Asih, Asti Dwi Asnari, Muhammad Asrul Saleh Gea Atika Fitriani Audi M, Neysa Aulia Diana Savitri Aulia Fitri, Aulia Aulia Rahmi Anasril Azani, Nazwira Azhari, Intan Putri Azmi, Zul Azzahra, Sahira Balqis, Ayu Eriany Budaya, Annisa Widya Bunga Puji Lestari Burnama, Nabila Siti Chaidar, Ana Nugranah Chairul Ichsan Chansyanah Diawati Cindy Fredicia Putri Cindy Sri Wahyuni Citra, Yolanda Clara, Sondang Tri Dadang Saepuloh Dara Kesumadewi Dea Elsani Devi, Ayu Aulia Devi, Helena Devinda Ramdani Dewi Kesuma Nasution Dhio Gon zales Dinda Mustika Triwardani Dwi Kurniawati, Dwi Edi Suryadi Eka Oktariyanto Nugroho Elice Violeta Emi Vita Liani Endang Sri Wahyuningsih, Endang Sri Engla Anggraini Erma Nuril Fajriah Ersha Wiriani Safitri Erviana, Desti Evi Marlina Evi Marlina, Evi Evi Suryani Fadly Ardiansyah Fahrul Rahman Faizal Immaddudin Wira Rohmat Faradiva, Aulia Fatihah, Mutia Fatmawati , Nurul Febrianti Hasnah, Eicha Filia, Sarahana Fitrah Maharani Fredicia Putri, Cindy Hafizh Dzaky Hawari Harahap, Hilda Rahmadani Hariko Wayra HASANAH, ULFANIANATUL Hasna Lutfi Indriani Hayati, Syarifatul Hayyu, Dinda Amanah Herlina, Aftania Hermia Gustina Heru Setiawan Hesniati, Hesniati Hesti Juliani Hj Ai Aisah Husaeni, Muhammad Ruslan Icha Nurfadhilla Ilham, Fakhrul Ilma Amelia Indah Dewi Permata Sari Indah Naibaho, Ester Agustina Indonesia, Indonesia Ine Hanisa Pratama Irfan Sudahri Damanik Irghi Edwin Afando Irham Falahudin, Irham Isnaini, Fadhillah Isranbidin Isranbidin Jannah, Siti Ifa Nur Jefri Jefri Jefri Juliani, Hesti Julianti, Mira Junillah Erdianti Khadijah, Nyayu Khairunnisa, Firza Kharismha Fresty Khoir, Muhammad Yusril Kholipah, Wilda Laurencia Zennita Ledowikj, Felix Joel Lestari, Devi Widya Lestari, Silva Intan Lily Ervina Putri Linda Lubis, Anisah Azzahra M. Fadliansyah Mairoza Mairoza Mairoza, Mairoza Maria Yunita Tianar Br Panjaitan Mariyamah, Mariyamah Marzelina Sintia Putri Masjuwita Aulia Munthe Masrika Puspa, Desi Maulana, Nanda Akmal May Inggri Sihombing Medikawati, Reny Meesy Anugrah Putri Mega Fatimah Rosana Melda Anjelia Melki Wijaya Mentari Dwi Aristi Mitra, Rifa Mivtahul Janati Rahmi Fajri Mizan Asnawi, Mizan Mohammad Farid Muhammad Ardiansyah Muhammad Richard Ginting Munda, Jesika Tiara murtaib, Agum Mustika Putri, Annie Mutiara Oktaviani Putri Nabila, Azarine Nadia Fathurahmi Lawita Nadia Fitri Ramadani Nadya Berlianti Naiya Aulia Putri Nashwa Putri Nabila Nayla Riska Vania Nella Ayu Novia Nik Maheran Nik Muhammad, Nik Maheran Nik Nik Muhammad, Nik Maheran Nina Ariesta Nina Kadaritna Ningrum, Indah Sulistia Nova Damai Yanti Bancin Nur Azizah Nur Fitriana Nur Hajati Nurazila, Riska Nuri Novianti Afidah Nurliana, Maulidya Nurlita, Amelia Nurul Makkiyyah Oktavia, Zona Olipian Resky Pernando Palah Pangestu, R Ali Polshia, Rasi Pramudita, Ika Dwi Pratama Zurmauliriansyah, Rifzki Pratama, Ricko Sholeh Pratiwi, Nadila Hary Putra, Panca Hardian Putri Adilla Putri Fauzely Mulia Putri Nailah Azahra PUTRI WULANDARI Putri, Annie Mustika Putri, Cindy Fredicia Putri, Roza Eka Queen Shakira Azzahra R.Septian Armel Rafly Armazumi Rahayu Lestari Rahma Maulida Erizal Rahmadanti, Aulia Rahman, Fachtur Ramadhani Adinda Salsabilla Ramadhani, Andini Ramadhani, Nadia Thalia Ramashar, Wira Rani Zahra Ratna Komala, Ratna Rena Elpiana Reni Reni, Reni Reza Maulana Riana Aprilia, Riana Richard Ginting Rifqi Muzakki Ririn Melati Riyanto Riyanto Rizki Aryanto Rohman, Mutiara Indah Nur Rohmatullaili Roza Fitrialis Rusdi Rusdi Rusi Rusmiati Aliyyah Ruslan, Marsya Aliya Dini Saepudin, Joko Safnah Safnah Sahin, Arif Salsabilla Ronardi Saputri, Sri Wulan Sari, Dian Puji Puspita Sarifah Aini Hasibuan Sarmila, Wingki Satria, Muhammad Abil Sa’diyah, Maemunah Sekar Ayu Pramesti, Amelia Sembiring, Rinawati Septian, Raja Septiani, Sella Sholahuddin Sholahuddin Sihombing, Tasya Natali Siregar, Lisa Febriyanti Siti Samsiah, Siti Sri Cahyani Sri Legowo WD Sri Watini Sri Wulan Saputri Suci, Rama Gita Sudrajat, Muhammad Suhendro, Dedi Sulastri, Asri Sundayu, Niken Nindika Suriyanti, Linda Hatri Suryawati Susandi, Eko Sutomo, Mega Ani Syaharani Mutia Sinulingga Syihabul Millah, Muhammad Asep Tampubolon, Desi Putri Tampubolon, Evelina Tika Rahmadani Triana Rosalina Noor, Triana Rosalina Triasyifa, Adjeng Vivi Ulviana Agustina Unik, Mitra Vania Adisty Hasibuan Vitantri, Vitantri Vito, Yulius Kristoforus Wahyu Sopandi Windi Julianti Windy Nurramadani Wira Ramashar Wulandari, Ratna Rizky Yanyan Mulyaningsih Yenrizal Yenrizal Yolanda Arsita Putri Yolanda Citra Yovanna Nabila Azzahra Yupi Yani Telaumbanua Yustin Giftiani Zumrotil Auliya