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All Journal Jurnal Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indonesian Journal of Economics, Social, and Humanities Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Diklat Review : Jurnal manajemen pendidikan dan pelatihan Indonesian Journal of Accounting and Governance Jurnal Manajemen Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Research Journal on Education Jurnal Akuntansi, Keuangan dan Perpajakan Media Akuntansi Perpajakan IIJSE Indonesian Journal of Accounting and Governance
Taufeni Taufik
Fakultas Ekonomi Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Manajemen Biaya Produksi dan Strategi Penetapan Harga pada Industri Batik dalam Pengembangan Desa Kreatif Alwie, Alvi Furwanti; Azlina, Nur; Taufik, Taufeni; Luthfi iznillah, Muhammad; Eka Maulana, Gilang; Riovi Ramadhan, Gian
Akuntansi & Ekonomika Vol 14 No 2 (2024): 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.v14i2.7726

Abstract

This study analyzes production cost management and pricing strategies in the batik industry at BUMDesa Langgam Sako, Desa Teluk Latak, Bengkalis Regency. Utilizing a descriptive qualitative approach, the research aims to identify key production cost components and develop pricing strategies that align with market characteristics. Data were collected through semi-structured interviews, Focus Group Discussions (FGDs), and secondary data analysis. The findings indicate that efficient cost management is crucial for setting competitive prices and supporting creative village development. The proposed model enables BUMDesa Langgam Sako to strengthen its market position, expand distribution reach, and contribute to sustainable village economic growth. This research provides practical guidance for entrepreneurs and policymakers in managing creative industries in rural areas.
PENGARUH KOMPETENSI,INDEPENDENSI,DAN INTEGRITAS TERHADAP PENDETEKSIAN KECURANGAN DENGAN PELATIHAN AUDITOR SEBAGAI PEMODERASI Silvya Sischa Yulia Putri; Taufeni Taufik; Aunurrafiq
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.19807

Abstract

This study aims to determine The Effect Of Competence, Independence, And Integrity On Fraud Detection With Auditor Training As Moderation. The population in this study were all internal auditors at the Inspectorate of Riau Province. By using the census sampling method, which makes all members of the population a sample of 100 internal auditors with the data collection method using a questionnaire. Based on the results of the study, it shows that Competence, Independence, and Integrity Affect Fraud Detection at the Inspectorate of Riau Province. Meanwhile, with the moderation of Auditor Training, the Competency variable has no effect on Fraud Detection at the Inspectorate of Riau Province. This study has a contribution in improving the ability of internal auditors to detect fraud in the Inspectorate of Riau Province.
Digitalisasi Pemasaran Produk Unggulan Daerah: Strategi BUMDesa Langgam Sako Menuju Sustainable Competitive Advantage Alwie, Alvi Furwanti; Azlina, Nur; Taufik, Taufeni; Iznillah, M. Luthfi; Maulana, Gilang Eka; Ramadhan, Gian Riovi
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.6.159-165

Abstract

Village-Owned Enterprises or BUMDesa Langgam Sako, Bengkalis Regency, has great potential in regional superior products, but faces challenges in marketing products effectively. This article discusses the community service activities carried out by the community service team in order to support BUMDesa Langgam Sako to achieve Sustainable Competitive Advantage through marketing digitalization. The method of implementing activities begins with an analysis of the needs and potential of BUMDesa Langgam Sako. Furthermore, the procurement of a marketing website was carried out to provide a digital platform that facilitates the promotion and sale of regional superior products. The website was designed with user-friendly features and optimized for internet searches. Online marketing training was provided to BUMDesa members through intensive workshops covering the use of social media, digital content creation, and online marketing strategies as an effort to strengthen BUMDesa's ability to manage their business more effectively and achieve Sustainable Competitive Advantage. The results of this activity showed a significant increase in the visibility of regional superior products online. BUMDesa members also demonstrated improved skills in managing digital marketing and business in general. This activity successfully assisted BUMDesa Langgam Sako in achieving a sustainable competitive advantage and positively impacted the local economy through the increased contribution of flagship product sales, namely Bengkalis woven batik, it has also become a source of income for artisans and strengthened the village's economic competitiveness at the regional level. This initiative underscores the importance of digitalization for the overall economic development of the village.
Factors Affecting Government Agency Performance Moderated by Organizational Commitment Suharyati, Suharyati; Taufik, Taufeni; Nurulita, Suci
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.2.135-147

Abstract

This study aims to determine the factors that affect the performance of government agencies, such as good governance, organizational culture, and leadership style moderated by organizational commitment. This study consisted of 43 populations, the entire of OPD in Riau Province, and used the purposive sampling technique to determine the sample size to obtain 30 research sample. Data collection in this study used a questionnaire given to 90 respondents, including the head of the finance subdivision, the head of the planning and program subdivision, and the head of the general and staffing subdivision. Then, the analysis is carried out using Warp PS 7.0. The results of this study concluded that good governance, organizational culture, and leadership style affect the performance of government agencies, and organizational commitment is able to moderate the effect of good governance and leadership style on the performance of government agencies. However, organizational commitment is not able to moderate the effect of organizational culture on the performance of government agencies, meaning that good or bad organizational commitment is not a determinant in increasing or decreasing the effect of organizational culture on the performance of government agencies.
Pengaruh Sales Growth, Leverage dan Fix Asset Intensity Terhadap Tax Avoidance dengan Institutional Ownership sebagai Variabel Moderasi Purba, Eva Tesanika Br; Taufik, Taufeni; A, Al Azhar
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8391

Abstract

This research aims to determine and examine the effect of sales growth, leverage, and fixed asset intensity on tax avoidance and to determine whether institutional ownership can moderate the effect of sales growth, leverage and fixed asset intensity on tax avoidance. This research uses a quantitative approach using secondary data contained in financial statements. The sample of this research was the manufacturing company in the primary consumer goods sector listed on the indonesia stock exchange in 2021-2023. Sampling using purposive sampling and obtained a sample of 57 companies. Data analysis techniques were carried out using multiple regression analysis and moderated regression analysis using SPSS software version 25. The results of this research indicate that sales growth and leverage have a significant effect on tax avoidance, while fixed asset intensity does not have a significant effect on tax avoidance. Institutional ownership can moderate the effect of sales growth and leverage on tax avoidance, while improving asset intensity with institutional ownership as a moderating variable has no effect on tax avoidance. These findings support agency theory and emphasize the importance of the role of institutional ownership as a supervisor of management in preventing tax avoidance practices that can be detrimental.
PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Maisyaroh, Titin; Taufik, Taufeni; Badriyah, Nurul
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.145

Abstract

Financial reports used by stakeholders to make decisions must show the results of their decisions through the integrity of the financial reports. The integrity of financial reports means showing financial reports that are honest, reliable, and neutral. This study aims to determine and analyze the effect of intellectual capital, audit quality, financial distress, and audit tenure on the integrity of financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The study population was all financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period totaling 105 companies. Based on the purposive sampling method, the research sample was obtained amounting to 171 companies from 57 companies with a 3-year research period. Data analysis used statistical methods using the SPSS software program. The results of the study showed that intellectual capital, audit quality, financial distress, and audit tenure had an effect on the integrity of financial reports.
DETERMINAN PENCEGAHAN FRAUD PADA PENGELOLAAN DANA DESA DENGAN MORALITAS SEBAGAI MODERASI: DETERMINANTS OF FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT WITH MORALITY AS MODERATION Muslim, Ego; Taufik, Taufeni; Azlina, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (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.6.2.316-334

Abstract

This study aims to analyze the influence of apparatus competence, internal control systems, and whistleblowing systems on fraud prevention in village fund management, with morality as a moderating variable, within the village governments of Kampar Regency. Employing a quantitative approach, the study collected primary data through questionnaires. The population comprised all 242 villages in Kampar Regency, and the sampling technique used was a census (saturation) method. A total of 726 respondents were selected based on predetermined criteria. Data processing was performed using SPSS version 27, and Moderated Regression Analysis (MRA) with interaction tests was applied for data analysis. The results indicates that apparatus competence and internal control systems have a significant effect on fraud prevention in village fund management, whereas the whistleblowing system does not show a significant effect. Furthermore, morality moderates the influence of apparatus competence, internal control systems, and whistleblowing systems on fraud prevention. These findings provide practical guidance for village governments to enhance training, transparency, and ethical culture, thereby minimizing the risk of fraud. The implementation of these measures is expected to foster more accountable and integrated governance of village funds.
Pengaruh Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, Efisiensi Operasional, dan Konservatisme Akuntansi terhadap Kinerja Keuangan Simamora, Audri Ruth Nathalia; Taufik, Taufeni; Nurulita, Suci
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2469

Abstract

This study aims to evaluate the effect of sales growth, leverage, company size, operational efficiency, and accounting conservatism on the financial performance of healthcare companies listed on the Indonesia Stock Exchange (IDX). The research approach used is quantitative, utilizing secondary data obtained from company annual reports for the period 2020–2023. The research sample consisted of 22 companies with a total of 88 observational data selected through a purposive sampling method. Data analysis was performed using multiple linear regression with the help of SPSS Statistics software version 25. The results show that leverage and operational efficiency have a significant effect on financial performance, while sales growth, company size, and accounting conservatism do not show a significant effect on the financial performance of healthcare companies.   Abstrak Penelitian ini bertujuan untuk mengevaluasi pengaruh pertumbuhan penjualan, leverage, ukuran perusahaan, efisiensi operasional, dan konservatisme akuntansi terhadap kinerja keuangan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI). Pendekatan penelitian yang digunakan adalah kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan (annual report) perusahaan selama periode 2020–2023. Sampel penelitian terdiri atas 22 perusahaan dengan total 88 data observasi yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS Statistics versi 25. Hasil penelitian menunjukkan bahwa leverage dan efisiensi operasional berpengaruh signifikan terhadap kinerja keuangan, sedangkan pertumbuhan penjualan, ukuran perusahaan, dan konservatisme akuntansi tidak menunjukkan pengaruh yang signifikan terhadap kinerja keuangan perusahaan sektor kesehatan.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah di Kota Pekanbaru Aldi Putra, Muhammad; Taufik, Taufeni; Aunnurrafiq, Aunnurrafiq
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.103

Abstract

The title of this research is "Factors that influence the performance accountability of Pekanbaru City government agencies". This research was conducted because the performance achievement target planned by the Pekanbaru city government was still far away. The purpose of this study was to determine the effect of human resource competence, the role of internal government supervisors, and compliance with regulations on performance accountability of government agencies. This study uses multiple linear regression analysis techniques. The results of this study are the competence of human resources, the role of internal government supervisors, and compliance with regulations affect the performance accountability of government agencies.
PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, PELAKSANAAN ANGGARAN DAN KOMITMEN ORGANISASI PADA PENYERAPAN ANGGARAN : BUDGET PLANNING, QUALITY OF HUMAN RESOURCES, BUDGET EXECUTION, AND ORGANIZATIONAL COMMITMENTS ON BUDGET ABSORPTION Nursela, Nursela; Taufik, Taufeni; Yasni, Hariadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (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.3.1.11-23

Abstract

The low level of budget absorption is oftten a problem for Regional Apparatus Organizations (OPD). The research is conducted to describe the effect of budget planning, the quality of human resources, budget execution and organizational commitment to the absorption of regional revenue and expenditure budgets in the Regional Apparatus Organizations of Pelalawan Regency. The population in this study were all OPD in Pelalawan Regency. Sample selection using purposive sampling method. Data was collected by distributing questionnaires to 84 respondents, and only 78 questionnaires could be used in this study. The data analysis method used is Multiple Linear Regression using SPSS version 22. The results showed that budget planning, quality of human resources, budget execution and organizational commitment had an effect on the level of budget absorption in the OPD Pelalawan Distrik. The results of this study have a contribution to the OPD increasing the absorption of regional revenue and expenditure budget.
Co-Authors ', Apriyanti ', Ariyadi ', Susilatri Afi Pradhana Agus Shafrizal Agus Sri Wahyuni Aji Prasetio Al Azhar A Al Azhar A Al Azhar L Al Azhar L ' Aldi Putra, Muhammad Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amelya Adinata, Amelya Anatasya, Salsa Diva Anggie Veronisa Claura, Anggie Veronisa Annisa ' Annisa Furqani Arigusti Anriva, Della Hilia Arhdum, Zioldy Asril, Azalia Kitasha Atika Zarefar Aulia Ramadani, Putri Aunnurrafiq, Aunnurrafiq Aunurrafiq Aurora Febria Azhari Sofyan Azwir Nasir Azwir Nasir Bhima Azis Usman Daniatul Izzah Dea Priscilla Desi Sasnita Devi Safitri Devi Savitri Devi Savitri Dewi, Rafina Dian Kemala Edfan Darlis Edinov, Sally Edlin, Debby Nadya Eka Hariyani Eka Haryani Eka Haryani, Eka Eka Jas Oktavia Sari Eka Maulana, Gilang El Husna M, Siti Latifah Elsa Fibeany Liora Endang Sri Wahyuni Enni Savitri Enni Savitri Esi Wildiana faizah kamilah, faizah Fanliana Tantinaya Febri Yulisa Febri Yulisa Fera Maydia Sari Gabyvia Septiyani Gusdalimah, Gusdalimah Gusnardi Hariadi Yasni Hariadi Yasni, Hariadi Haryanti Ismalia Hasby, Hasby Heptariani.Z, Susi Heriansyah, Muhammad Iqbal Hertika Hotdianty, Hertika Hevyana Naipospos, Hevyana Hilleri, Aura Abiyyi Humairoh, Fitri Inayatus Tsaniyah Indra Praja, Damara Putri Hestia Indrawati, Novita Irham - Iznillah, M. Luthfi Janne Walandouw Julita -, Julita Julita, Julita Jun Friday Kamaliah Kamaliah Ketut Tirtayasa Khairini, Renny Larastika Medianti Latifatul Yaswat Liana Siregar Lidia Hasnani Liza Fiona Liza Fiona Lutviana, Ika M. Robbi Kurniawan Maisyaroh, Titin Manuppan Bangun Tua, Manuppan Bangun Maulana, Gilang Eka Maulina Agustiningsih Mela, Nanda Fito Melinda Rosita Mudinillah, Adam Mudrika Alamsyah Hasan Muhammad Luthfi iznillah Muhammad Ridho S Muhammad Rivai Muslim, Ego Muslimah Winda Nana Santika Nasrizal Nasrizal Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Noni Oktafiana Noprial Valenra Maksyur Norfaliza - Nova Evania Novaliana Rahmi Novira Fazri Nanda Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nur Azlina Nur Azlina Nur D, Emrinaldi Nurhasanatang, Siti Nursela Nursela Nursela, Nursela Nurul Badriyah Nurulita, Suci Odiatma Fajar Oi Sanjaya Oktavia, Tiara Pratiwi Gita Ayunda Prihastuti, Asepma Hygi Priyangga, Bangkit Aknico Purba, Eva Tesanika Br Putra, Atiton Martwo Putri, Adria Pratama R. Albeta, Febrina Raharjo, Niko Dwi Rahmiati Idrus Ramadhan, Gian Riovi Rasuli Rasuli Restu Agusti Rezky Safitri Rheny Afriana Hanif Ria Eka Yuliana Ria Herlina Riovi Ramadhan, Gian Riry Isramiwarti Riski Hamdani Pulungan, Riski Hamdani Riza Pramita Anugerah, Riza Pramita Rofika ' Rofika - Rofika -, Rofika Romadaniati Romadaniati Rusli Rusli Rusli Rusli Safrizal Safrizal Sandie Davitra Alfitriady Sandy Widayati, Sandy Sari, Nanda Rakhmata Sarmolina, Tiki Sasmita Atika Sari Harahap Septia Yolanda Silalahi , Sem Paulus Silvya Sischa Yulia Putri Simamora, Audri Ruth Nathalia Siska Vadila Siti Sarah Sri Rahmi Utami Suci Nurulita Sufiani Sufiani Suharyati Suharyati Susilatri Susilatri Susilatri Syifa, Sefita Nahdia Tengku Dea Monica Tesi Pratiwi Topan Surya Perdana Tuminah Sinaga Tyas Pramesti Vera Oktari Vince Rahmawati Vince Ratnawati Vini Destriyani Volta Diyanto Wardani, M.Zahari Widya Arisza Septyaningtyas Widya Pangestika Winda Hartati Winda Muslimah Windi Wulandari Windi Wulandari Wulan Sekar Ningsih Yesi Herawati Yesi Herawati Yesi Mutia Basri Yesi Mutia Basri Yesi Mutia Basri Yesi Ramadhani Yoga Alwindria Yuneita Anisma Yuneita Anisma Yuni Lestari Yunieta Anisma Yusralaini Yusralaini Yusralaini Zaufi, Muhammad Yafiz