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All Journal Jurnal Akuntansi dan Ekonomika Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Mitra Manajemen Jurnal Inovasi Bisnis (Inovbiz) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan

Nur Anita

Politeknik Negeri Bengkalis

Author-ID : 3875350

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 9 Documents Claim Missing Document

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Articles

REGULASI DAN SANKSI TERHADAP TENDENSI PLAGIARISME (Studi pada Mahasiswa Akuntansi di Lingkungan Politeknik Negeri Bengkalis) Nur Anita; Husni Mubarak
Jurnal Mitra Manajemen Vol 3 No 12 (2019): Jurnal Mitra Manajemen Edisi Desember
Publisher : Kresna Bina Insan Prima

Artikel ini menyajikan berbagai macam faktor yang dapat mengurangi perilaku mahasiswa dalam melakukan plagiat sehingga apabila faktor-faktor tersebut diabaikan maka tendensi untuk melakukan plagiarisme semakin meningkat. Isu plagiat menjadi isu yang menarik minat dan perhatian berbagai organisasi pendidik terutama calon akuntan. Dengan menggunakan Structural Equation Modeling, penelitian ini menggunakan metode survei dengan 44 partisipan yang berasal dari mahasiswa Akuntansi Politeknik Negeri Bengkalis. Hasil menunjukkan temuan yang signifikan bahwa ketiadaan regulasi yang dimediasi dengan sanksi akan meningkatkan kecenderungan mahasiswa dalam melakukan tindakan plagiarisme. Penelitian ini membantu perkembangan penelitian dalam ranah melayu dengan memberikan gambaran mengenai perilaku plagiarisme mahasiswa khususnya di lingkungan Politeknik Negeri Bengkalis.

“Double Entry Bookkeeping” Penerapan Basis Persamaan Liabilities Sebagai Komitmen Moral, Kinerja & Tanggungjawab Lembaga Sosial Husni Mubarak bin Mukhtar; Nur Anita
Inovbiz: Jurnal Inovasi Bisnis Vol 7, No 2 (2019)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v7i2.1211

This article is focus about double entry bookkeeping (DEB). Focus assessment of this article is on the develop use of accounting equations Assets = Liabilities + Equity (A=L+E). They which commonly used for approach to understand accounting and development. This concept is a change in equation A = L + E to become A-E = L for transformation from complexcity of transaction. This accounting equiation (A-E = L or L=A-E) just only the consept is for complex understanding and totality frmawork using part of accoutning consept. This article is explent for explioting DEB in usage for public finance, and social institution. The direction of the simplification transformation of this concept is for complex understanding and totality of equations and accounting usage from liabilities.

EFEK MEDIASI SLACK DETECTION DAN KEADILAN DISTRIBUTIF TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN Nur Anita; Frida Fanani Rohma
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.11406

Budgetary slack harms the company because it causes problems with future profits and resource losses. This study employed theory of planned behavior to investigate the effect of budget participation on budgetary slack by slack detection and distributive justice as a mediating variables. This study uses a survey with 111 managers and executive staff from various companies in Jakarta as participants. The results of the analysis using structural equation modeling show that budget participation has a positive effect on slack detection, and slack detection can reduce the tendency of budgetary slack. Further analysis shows that budget participation can increase distributive justice for individuals. However, the withdrawal of distributive justice triggers the tendency of budgetary slack. The results showed that budget participation could play a role as a two-point sword. Academics and practice need to be careful in interpreting the effectiveness of the role of budget participation as part of management control during budgeting

Sosialisasi dan Implementasi Aplikasi Pencatatan Informasi Keuangan (SI APIK) bagi pelaku Usaha Mikro Kecil (UMK) di Desa Wonosari Novira Sartika; Muhammad Luthfi Iznillah; Nur Anita
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Indonesia's business world is currently still dominated by Micro and Small Enterprises (MSE). Bengkalis Regency occupies the fourth largest position in the province of Riau with a total of 42,029 ME. Economic Census 2016 Advanced data, about 1.71 million MSEs with business entities, less than 10 percent of which record financial statements, without financial reports it is difficult to assess performance. This situation is due to the lack of knowledge and understanding of MSE actors in the financial recording. One form of government support in helping MSMEs achieve financial literacy is by launching an android application called the Financial Information Recording Application Information System (SI APIK). This service activity is carried out using the Adaptive Collaboration Management (ACM) method. In general, MSME actors really appreciate this activity, because it becomes additional knowledge and knowledge for them and can be applied in the business that is being run. The existence of this activity provides new enthusiasm for MSME actors that problems related to the Recording of Financial Transactions can be resolved easily through the SI APIK Application

Kajian Pemasaran dan Pengembangan Nilai Tambah (Value Added) Produk Bumdesa Kuala Alam dalam Mendorong Usaha Kemandirian Daerah Adrian Irnanda Pratama; Nur Anita
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 5, No 1 (2022): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v5i1.18404

Penelitian ini bertujuan untuk mengetahui validasi market dengan uji organoleptik dan hedonik terhadap dodol nanas BUMDesa Kuala Alam yang telah di beri value added melalui inovasi. Kemudian penelitian ini juga untuk mengetahui persepsi konsumen terhadap kemasan baru yang didesain yang akan digunakan sebagai media pemasaran produk dodol nanas. Penelitian ini menggunakan metode penelitian dan pengembangan (Research & Development) melalui pendekatan sistem dinamis (dynamic system) menggunakan data kuantitatif dengan teknik analisis deskriptif. Dari hasil tanggapan responden terhadap kemasan produk dodol nanas didapat nilai mean 3,62 dengan kategori menarik untuk dibeli. Uji organoleptik dan hedonik untuk varian produk dodol nanas seperti green tea, chocolate, strawberry dan milo dari aroma memiliki wangi yang disukai. Dari segi rasa panelis memberikan jawaban memiliki rasa yang enak dan menyukainya. Begitu juga dengan penilaian terhadap warna sangat mengunggah selera kecuali untuk varian milo. Namun panelis tidak menyukai tekstur produk dodol nanas karena agak berminyak.

Analisis Refocusing dan Realokasi Anggaran Kegiatan di Masa Pandemi Covid-19 Pada Dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis Asmaria Ulfa; Nur Anita
TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v5i2.2205

AbstractThis study aims to find out 1) How is the process of refocusing and reallocating the budget at the Horticultural Food Crops and Livestock Service Office of Bengkalis Regency, 2) How is the impact of refocusing and budget reallocation on the Horticultural Food Crops and Animal Husbandry Department of Bengkalis Regency 3) To find out the strategies carried out by the Plantation Service. Horticultural Food and Livestock in Bengkalis Regency after refocusing and reallocating the budget for handling COVID-19. This research is a descriptive study using qualitative methods. The results showed that the refocusing and reallocation of activity budgets at the Bengkalis Regency Horticulture and Animal Feed Crops Service in handling COVID-19 was carried out by diverting the budget for mass gathering activities such as official travel, training and guidance into assistance activities to the community in the form of food crops, seeds and fertilizers and drugs in animal husbandry. Keywords: COVID-19 Pandemic, Refocusing, Budget Reallocation AbstrakPenelitian ini dilakukan bertujuan untuk mengetahui 1) Bagaimana proses refocusing dan realokasi anggaran pada dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis, 2) Bagaimana dampak refocusing dan realokasi anggaran Pada dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis 3) Untuk Mengetahui Strategi yang dilakukan Dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis setelah dilakukan refocusing dan realokasi anggaran untuk penanganan COVID-19. Penelitian ini merupakan penelitian deskriptif dengan menggunakan metode kualitatif. Hasil penelitian menunjukan refocusing dan realokasi anggaran kegiatan pada Dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis dalam penanganan COVID-19 dilakukan dengan cara mengalihkan anggaran kegiatan yang bersifat pengumpulan massa seperti perjalanan dinas, pelatihan dan bimbingan menjadi kegiatan bantuan kepada masyarakat berupa tanaman pangan, bibit serta pemupukan dan obat-obatan pada peternakan hewan Kata kunci : Pandemi COVID-19, Refocusing, Realokasi Anggaran.

Evaluasi Penggunaan Aplikasi Akuntansi oleh Bendaharawan Sebelum dan Sesudah Penerapan Sistem Keuangan Desa (Siskeudes) di Kecamatan Bengkalis Rozita Rozita; Nur Anita
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

This study aims to describe the use of accounting applications by treasurers through an evaluation of the performance of the village Treasurer in the Bengkalis district before and after the application of the village financial system (SISKEUDES). The sample in this study is the Village Treasurer in Bengkalis district, the type of research used is qualitative research. The data source in this study is the primary data. Data collection techniques are done using interview techniques. The data analysis technique used is descriptive analysis. The results of this study indicate that the performance of the village treasurer before the implementation of SISKEUDES in indicators of quantity, quality of work, costs, commitment and cooperation is quite good, because the Treasurer can complete tasks and work according to Permendagri Number 113 of 2014, but the punctuality indicators are quite not good. While after applying SISKEUDES Village Treasurer's performance on indicators of quantity, quality of work, cost, commitment and cooperation it is also quite good because the Treasurer can complete tasks and work according to the Regulation of the Minister of the Interior Number 20 of 2018, but it is still said that the punctuality indicator is missing well.

Pengaruh Sertifikasi dan Standardisasi Produk terhadap Peningkatan Penjualan dan Daya Saing UMKM Nur Anita; Muhammad Luthfi Iznillah
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4591

This study aims to examine the effects of product certification and standardization on the increase in sales and competitive advantages of MSMEs. This study uses a quantitative method with a sample of 52 SMEs assisted by CSR PT Pertamina RU II Sei Pakning. The results showed that partial certification had a positive effect in increasing the competitiveness of MSMEs. While standardization has a positive influence on sales and the competitiveness of MSMEs, certification and standardization together have a positive and significant impact on increasing sales and the competitive advantages of SMEs. This research is important because it provides both conceptual and empirical evidence regarding the role of certification and standardization in increasing sales and competitiveness of MSMEs. Thus, this research can be a reference for the follow-up of MSMEs in the future to survive in the long term.

The Effect of Work Motivation, Auditor Competence and Auditor Functional Position on Auditor Performance at Regency/ City Inspectorates in Riau Province Defi Afriani; Nur Anita
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21873

This research attempts to ascertain how work motivation, auditor proficiency, and functional position affect auditor performance at the Regency/City Inspectorate in Riau Province. A quantitative technique is used in this study. There were 65 participants in this study, and purposive sampling was used in the sampling process. Multiple linear regression analysis approaches are used to process the data in the SPSS 25 application. The findings indicated that the auditor's functional position, auditor competency, and partial work motivation variables all had beneficial effects on auditor performance. The auditor's competency variable had no influence. The implication of this research is that the District/City Inspectorate in the Province of Riau can continue to improve its audit performance by performing or training that improves its audit ability so that auditors can perform their tasks to good government.

Co-Authors Asmaria Ulfa Defi Afriani Frida Fanani Rohma Husni Mubarak Husni Mubarak bin Mukhtar Muhammad Luthfi iznillah Novira Sartika Pratama, Adrian Irnanda Rozita Rozita

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