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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Daya Saing : Jurnal Ilmu Manajemen SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Indonesian Journal of Economics, Social, and Humanities Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement Journal of Rural and Urban Community Empowerment Jurnal Pajak dan Bisnis (Journal of Tax and Business) SYNERGY: Jurnal Bisnis dan Manajemen PEKBIS VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Alfiati Silfi
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelatihan Teknik Batik Ecoprint Mangrove pada Mitra KPM Sekat Bakau Desa Buruk Bakul Kabupaten Bengkalis Nursyirwani, Nursyirwani; Yoswaty, Dessy; Nedi, Syahril; Windarti, Windarti; Hendris, Sefni; Kurniawan, Ronal; Silfi, Alfiati; Mahdiyah, Evfi
Journal of Rural and Urban Community Empowerment Vol. 6 No. 1 (2024): Oktober
Publisher : Fakultas Perikanan dan Kelautan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jruce.6.1.60-65

Abstract

Mangrove merupakan salah satu ekosistem laut yang paling produktif dengan beranekaragam flara dan fauna mangrove, daerah yang dipengaruhi oleh pasang surut air laut, daerah asuhan (nursery ground) dan tempat mencari makan bagi biota laut, Selain itu, daun, batang, akar dan bunga mangrove telah digunakan sebagai pewarna alami dalam pembuatan kerajinan tangan atau bahan tekstil yang disebut dengan istilah teknik batik ecoprint mangrove. Produk batik ecoprint mangrove menghasilkan nuansa warna alami dengan motif yang indah yang ramah lingkungan. Sasaran pelatihan Program Desa Binaan (PDB) yaitu mitra KPM Sekat Bakau Desa Buruk Bakul Kabupaten Bengkalis yang berjumlah 20 orang, dibantu oleh mahasiswa Kukerta MBKM LPPM Universitas Riau tahun 2024 berjumlah 10 orang. Tujuan kegiatan PDB yaitu transfer iptek batik ecoprint mangrove pada mitra KPM Sekat Bakau dan masyarakat di Desa Buruk Bakul, dengan menghasilkan produk ecoprint yang berkualitas. Diharapkan mendorong masyarakat melakukan upaya konservasi hutan mangrove berkelanjutan dan membentuk desa binaan yang mandiri. Peserta pelatihan sangat antusias dan memiliki motivasi untuk membuat batik ecoprint mangrove. Hal ini dapat menjadi alternatif mata pencaharian untuk meningkatkan kesejahteraan masyarakat di Desa Buruk Bakul.
Green Economy Berbasis Batik Ecoprint Mangrove Pada Mitra KPM Sekat Bakau Desa Buruk Bakul Kabupaten Bengkalis Nursyirwani, Nursyirwani; Yoswaty, Dessy; Nedi, Syahril; Windarti, Windarti; Silfi, Alfiati; Mahdiyah, Evfi
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.254-261

Abstract

The Assisted Village Program in 2024 is the development of the territorial field, namely promoting mangroves as one of the green economy assets to improve community welfare. KPM Sekat Bakau partners in Buruk Bakul Village have been given a transfer of science and technology of mangrove ecoprint batik technology to produce a superior mangrove product. The objectives of the activity are: a) Increase partner knowledge and skills in the form of transfer of green economic science and technology based on mangrove ecoprint batik and b) Foster motivation for partners and the community to develop the assisted village, including sustainable mangrove forest conservation efforts. It is expected that the introduction of a mangrove eco-print batik technique can improve the science and skills of partners. The target audience involved amounted to 20 people. The results of this program activity showed that the partners were very enthusiastic and welcomed the transfer of mangrove ecoprint batik. The perception of the majority of partners expressed support for the Assisted Village Program activities, namely: strongly agree (48%), agree (43.5%) and neutral (8.5%). Partners are willing to build a self-reliant assisted village and preserve the mangrove forest in Buruk Bakul Village in a sustainable manner.
PENGUNGKAPAN EMISI KARBON: MEMAHAMI PERAN PROFITABILITAS, GENDER DEWAN, DAN MEDIA EXPOSURE: CARBON EMISSION DISCLOSURE: UNDERSTANDING THE ROLE OF PROFITABILITY, BOARD GENDER, AND MEDIA EXPOSURE Putri, Nurul Hikmah; Savitri, Enni; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.740-758

Abstract

In Indonesia, corporations are now required to disclose their carbon emissions voluntarily, mostly to lower risk and acquire credibility. Accounting rules govern the reporting of carbon emissions, which is a crucial component of corporate social responsibility. Since the energy industry contributes significantly to emissions and is crucial to economic growth, it also confronts environmental problems as a result of overexploitation, underscoring the need for open disclosure of carbon emissions. With environmental performance serving as a moderating variable, this quantitative study intends to investigate the impact of media exposure, board gender, and profitability on carbon emissions disclosure in energy sector businesses listed on the Indonesia Stock Exchange between 2019 and 2023. Panel data regression models on STATA were used for both descriptive and inferential statistical analysis of the study data. The findings indicate that carbon emissions disclosure is positively impacted by media exposure, profitability, and the gender of the board of directors and commissioners. Environmental performance successfully moderates this link. The results suggest that in order to increase environmental responsibility and transparency, businesses should give priority to these three factors
Pengaruh Strategi Bisnis Terhadap Praktik Tax Avoidance Dengan Koneksi Politik Sebagai Pemoderasi Angriani, Salsabila Risma; Silfi, Alfiati; Hanif, Rheny Afriana; Odiatma, Fajar
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5857

Abstract

The purpose of this study is to examine the moderating role of political connections in the relationship between business strategy and tax avoidance practices. All manufacturing businesses companies on the Indonesia Stock Exchange between 2017 and 2021 made up the population. The samples in this research were 44 firms evaluated over 5 years, therefore the total sample totaled to 220. Purposive sampling was employed for the study's data collection, and multiple linear regression analysis was performed using SPSS version 25 for data analysis. This research shows that Tax Avoidance is not impacted by the Prospector Business Strategy variable. Tax Avoidance may be affected by the business strategy of the defender. Tax avoidance is unaffected by political connections made by a prospector's business strategy. Defender Business Strategy with Political Connections as a Moderations has an effect on Tax Avoidance. Keywords : Tax Avoidance, Prospector Business Strategy, Defender Business Strategy, Political Connections
Pelatihan Teknik Batik Ecoprint Mangrove pada Mitra KPM Sekat Bakau Desa Buruk Bakul Kabupaten Bengkalis Nursyirwani, Nursyirwani; Yoswaty, Dessy; Nedi, Syahril; Windarti, Windarti; Hendris, Sefni; Silfi, Alfiati; Mahdiyah, Evfi; Kurniawan, Ronal
Journal of Rural and Urban Community Empowerment Vol. 6 No. 1 (2024): Oktober
Publisher : Fakultas Perikanan dan Kelautan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/

Abstract

Mangrove merupakan salah satu ekosistem laut yang paling produktif dengan beranekaragam flara dan fauna mangrove, daerah yang dipengaruhi oleh pasang surut air laut, daerah asuhan (nursery ground) dan tempat mencari makan bagi biota laut, Selain itu, daun, batang, akar dan bunga mangrove telah digunakan sebagai pewarna alami dalam pembuatan kerajinan tangan atau bahan tekstil yang disebut dengan istilah teknik batik ecoprint mangrove. Produk batik ecoprint mangrove menghasilkan nuansa warna alami dengan motif yang indah yang ramah lingkungan. Sasaran pelatihan Program Desa Binaan (PDB) yaitu mitra KPM Sekat Bakau Desa Buruk Bakul Kabupaten Bengkalis yang berjumlah 20 orang, dibantu oleh mahasiswa Kukerta MBKM LPPM Universitas Riau tahun 2024 berjumlah 10 orang. Tujuan kegiatan PDB yaitu transfer iptek batik ecoprint mangrove pada mitra KPM Sekat Bakau dan masyarakat di Desa Buruk Bakul, dengan menghasilkan produk ecoprint yang berkualitas. Diharapkan mendorong masyarakat melakukan upaya konservasi hutan mangrove berkelanjutan dan membentuk desa binaan yang mandiri. Peserta pelatihan sangat antusias dan memiliki motivasi untuk membuat batik ecoprint mangrove. Hal ini dapat menjadi alternatif mata pencaharian untuk meningkatkan kesejahteraan masyarakat di Desa Buruk Bakul.
CEO Tenure Dan Earnings Management: Peran Female On Boards Dan Komisaris Independen Sebagai Variabel Moderasi(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Nurul Azkiah; Alfiati Silfi; Rezi Abdurrahman
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.371

Abstract

The purpose of this study to examine the effect of CEO tenure on earnings management with female on boards and independent commissioners as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Earnings management is measured using discretionary accruals, calculated using the Modified Jones Model, which reflects the degree of earnings manipulation. CEO tenure is measured by the number of years the CEO has served in the company. Female on boards is measured by the percentage of female members on the board of directors, and independent commissioners are measured by the percentage of independent commissioners on the board. The sample consists of 131 manufacturing companies selected using purposive sampling, resulting in 655 data points over five years. Data analysis was conducted using WarpPLS 8.0. The results show that CEO tenure has a significant negative effect on earnings management. Female on boards positively moderates this relationship, while independent commissioners do not. Control variables, such as profitability and leverage, significantly affect earnings management. However, company size and the number of board members do not have a significant effect.
DETERMINASI KINERJA KEUANGAN UMKM DI KABUPATEN BENGKALIS PADA MASA PANDEMI COVID 19: DETERMINATION OF THE FINANCIAL PERFORMANCE OF MSMEs IN BENGKALIS DISTRICT DURING THE COVID-19 PANDEMIC Oktaviani, Ayu; Silfi, Alfiati; Humairoh, Fitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.256-265

Abstract

The Covid 19 pandemic has had an impact on MSMEs. This study aims to determine and examine the effect of Equity Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit on MSME financial performance. This research was conducted in Bengkalis Regency. The sample used in this study were 100 respondents of MSMEs registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Bengkalis Regency with a random sampling technique. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26The results of this study indicate that Own Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit have a significant influence on MSME financial performance in Bengkalis Regency
LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM: FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE Nurmawati, Nurmawati; Silfi, Alfiati; Mela, Nanda Fito; Abdurrahman, Rezi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.266-277

Abstract

This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regency with a random sampling technique. The results of this study indicate that Financial Literacy, Education Level, Business Capital, Business Sustainability, and Financial Records have a significant influence on the performance of MSMEs in Aceh Singkil Regency. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS MANAJEMEN ASET TETAP: PERAN MODERASI SISTEM PENGENDALIAN INTERN : DETERMINANTS OF THE EFFECTIVENESS OF FIXED ASSETS MANAGEMENT: THE MODERATION ROLE OF THE INTERNAL CONTROL SYSTEM Helmi, Benny; Sari, Ria Nelly; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.1-19

Abstract

This study aims to see and determine the direct influence of the factors that affect the effectiveness of fixed asset management: the moderating role of internal control system. The research method used in this research is quantitative. The population in this study is all Regional Apparatus Organizations (OPD) in the Rokan Hilir Regency Government, totaling 48 OPDs, there are three parts of the Apparatus Organization that serve as respondents, namely one user of goods, one administrative officer who uses goods and one person management of user goods so that the number of samples becomes 144 respondents who use Moderated Regression Analysis. The results of this study found the quality of human resources and management information systems affect the effectiveness of fixed asset management. The internal control system can strengthen the influence of the quality of human resources and management information systems on the effectiveness of fixed asset management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) DANA DESA DI KABUPATEN KEPULAUAN MERANTI: FACTORS AFFECTING FRAUD ON THE USE OF VILLAGE FUNDS IN MERANTI ISLANDS DISTRIC Kurniawan, Dede; Sari, Ria Nelly; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.146-164

Abstract

With individual morality serving as a moderating variable, the main of this research is to discover empiric evidence of the Effect of Competence, Appropriateness of Compensation, and Pressure on Fraud of Village Funds in the Meranti Islands Regency. The villages in Meranti Island district were the locations of this study. The method of sampling was a survey by sending out a questionnaire. The Statistical Package for the Social Sciences was used to process 206 of the 384 questionnaires that were distributed. Competence, appropriate compensation, and pressure all have an impact on village fund fraud in the Meranti Islands Regency, as shown by the study's findings. In the Meranti Islands Regency, individual morality can moderate the relationship between competence, appropriateness of compensation, and pressure associated with village fund fraud. The results of theoretical research suggest that competence plays a significant role in preventing fraud, as does the appropriateness of compensation. Specifically for village governments and other local governments in terms of reducing fraud.
Co-Authors ', Desmiyawati ', Kamaliah Abang Reza Yunaz Abdurrahman, Rezi Aditya Trinovryan Aji, Ridho Pramana Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Andreas Andreas Angriani, Salsabila Risma Ayu Oktaviani, Ayu Bernandus Hutajulu BUDI SETIAWAN Dede Kurniawan Delcia Oktora Desmiyawati ' Dessy Yoswaty Dirangga Madali Edyanus Herman Halim Emrinaldi Nur EMRINALDI NUR DP Enawan, Hanny Enni Savitri Fakhria Ahmad Tawang Fauzi Herli Fischa Permata Dwiyandra Fitri Kasuarina Fitriani Fitriani Galang Afrian Gesha Ramadhani Grisely ' Hardi ' Hardi - Helmi, Benny Hendriko Pardede, Hendriko Hidayat, Zullaika Hilfa Mora Marito Nst Hilmi Hilmi Humairoh, Fitri Illa Sasmi Herja Intan Dewi Rahayu Ningsih Ismail Mubaraq Jack Elsyandi Piotama Julio Herdi Peuranda Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartika Aulia Zein Kennedy - Kirmizi -, Kirmizi Kirmizi Ritonga Latifatul Yaswat, Latifatul Laurensia Br Tarigan, Laurensia Br Luthfi, Muhammad M. Rasuli Mahdiyah, Evfi Meilda Wiguna Mela, Nanda Fito Miftah Urrahmi Mirza Masyhur Muhammad Dzaky Muhammad Ilyas Tarigan, Muhammad Ilyas Mustika ' Nawara, Shadiqin Nimatur Roifah Novikasari, Yully Novriandri Putra Ardian Nur Azlina Nur Azlina Nurkholis Fajri Nurmah, Rahmawati Yulijah Nurmawati Nurmawati Nurrahma Dewi, Nurrahma Nursyirwani, Nursyirwani Nurul Azkiah Odiatma, Fajar Putri, Nurul Hikmah R. Adri Satriawan Surya Rahman, Nadiah Ocvinitha Raja Adri Satriawan Surya Rasuli ' Ratna Sari Dewi Redian Mulyadati Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Ridy Argi Hasugian, Ridy Argi Rima Aprisa Riri Afrinta Riri Trycia Indra Riska Natariasari Risky, Cindi Amelia Rita Anugerah Ronal Kurniawan Rosfariana Marbun Scania Evana Putri Selvy De Balqis Shafitri, Nurul Shelly Novitasari Shendi Yunita Rizky Stifany Ayuningrum Suci Amelia Putri Superdi ' Syahril Nedi Syarifah Siti Rabiah Taufeni Taufik Triwahyuni, Mustika Tuminah Sinaga Ummi Umaroh Vella Kurniasih Fitri Vince Ratnawati Widya Orin Widya Pangestika Windarti Windarti Wulan Oktaviani Wulandari, Rinda Yeni Yustika, Yeni Yesi Mutia Basri Yogi Prastyo Suwandi Yurnita ' Yusuf Raihan Zirman -