Article Per Year (5 Year)
p-Index From 2021 - 2026
5.305
P-Index
This Author published in this journals
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) 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 Amnesty: Jurnal Riset Perpajakan 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 INVOICE : JURNAL ILMU AKUNTANSI Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Indonesian Research Journal on Education Jurnal Akuntansi, Keuangan dan Perpajakan Media Akuntansi Perpajakan 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

Published : 139 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 139 Documents
Search

 10   11   12   13   14 
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.
Pengaruh Green Banking, Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi Empiris Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2021-2023 Hilleri, Aura Abiyyi; Taufik, Taufeni; Nurulita, Suci
Indonesian Research Journal on Education Vol. 5 No. 2 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i2.2315

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh green banking, corporate social responsibility dan ukuran perusahaan terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sample jenuh yang diperoleh sampel sebanyak 141 perusahaan.  Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan alat analisis yang digunakan dalam pengolahan data adalah metode analisis statistik menggunakan bantuan software SPSS. Hasil penelitian menunjukkan bahwa green banking, corporate social responsibility dan ukuran perusahaan berpengaruh terhadap nilai perusahaan.
The Significance of Entrepreneurial Orientation in Improving the Performance of Village-Owned Enterprises: Exploring the Mediating Influence of Competitive Advantage Putra, Atiton Martwo; Basri, Yesi Mutia; Taufik, Taufeni; Yasni, Hariadi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

AbstractBased on the potential and wealth of the village, Village-Owned Enterprises (VOEs) are a sort of economic entity in which the village owns all or a portion of the capital through direct capital engagement. This study highlights the significance that competitive advantage plays as a mediating factor in how entrepreneurial orientation can improve VOEs performance. The VOEs located in Kuantan Singingi Regency, Riau Province, comprise the research population for this study. Stratified random sampling is the sample method that is applied. Participants in this study were 203 administrators from VOEs, including directors, secretaries, treasurers, and heads of units. The method used to collect data was questionnaires. Using SmartPLS3, The data analysis was conducted. The outcomes of the study show that entrepreneurial orientation affects both competitive advantage and VOEs performance. VOEs performance is affected by competitive advantage, which also serves as an indirect mediator of the particular effect that entrepreneurial orientation has on VOEs performance. Keywords: entrepreneurial orientation, competitive advantage, and VOE`s performanceAbstrakDengan memperhatikan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) Berdasarkan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) adalah jenis entitas ekonomi di mana desa memiliki seluruhnya atau sebagian dari modal melalui keterlibatan modal langsung. Penelitian ini menekankan bagaimana orientasi kewirausahaan dapat meningkatkan kinerja BUMDes dengan keunggulan kompetitif berperan sebagai mediasi. Populasi penelitian ini adalah BUMDes Kabupaten Kuantan Singingi, Provinsi Riau. Teknik sampling yang digunakan stratified random sampling. Sebanyak 203 responden berpartisipasi dalam penelitian ini, yaitu pengurus BUMDes yang terdiri dari direktur, sekretaris, bendahara, dan kepala unit. Metode pengumpulan data menggunakan kuesioner, dengan analisis data menggunakan SmartPLS3. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan memengaruhi kinerja BUMDes maupun keunggulan bersaing. Kinerja BUMDes dipengaruhi oleh keunggulan keunggulan bersaing, yang juga berfungsi sebagai mediator tidak langsung dari efek khusus yang dimiliki oleh orientasi kewirausahaan pada kinerja BUMDes.Kata Kunci: orientasi kewirausahaan, keunggulan bersaing, dan kinerja BUMDes
Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru Syifa, Sefita Nahdia; Taufik, Taufeni; Zarefar, Atika
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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

Abstract

This study investigates the determinants of tax compliance among individual taxpayers engaged in business and freelance activities at the Pratama Tax Office (KPP) of Senapelan, Pekanbaru. The research examines the influence of four key variables—taxation socialization, level of taxation understanding, taxpayer awareness, and tax sanctions—on individual taxpayer compliance. Using a purposive sampling method, 110 respondents were selected based on specific criteria, including registration at the tax office and submission of the Annual Tax Return (SPT) form 1770. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS version 30. The findings reveal that the level of taxation understanding, taxpayer awareness, and tax sanctions significantly affect tax compliance. In contrast, taxation socialization does not have a statistically significant impact. These results suggest that improved understanding of tax regulations, enhanced civic awareness, and effective enforcement of sanctions play critical roles in increasing taxpayer compliance. However, the lack of impact from socialization programs may be attributed to limited outreach or low participation in tax education activities. The study highlights the need for intensified and targeted educational campaigns by tax authorities to foster compliance, especially among self-employed individuals and freelancers. Additionally, the enforcement of tax sanctions should remain firm and transparent to deter non-compliance. These findings provide practical insights for policymakers and tax administrators in designing more effective compliance strategies. Future research should consider incorporating other potential variables, such as trust in tax institutions, quality of tax services, and digital literacy, to gain a more comprehensive understanding of taxpayer behavior.
ENTREPRENEURSHIP CLINIC FOR FINANCE AND MARKETING: UPAYA PEMBERDAYAAN KELOMPOK USAHA PADA BUMDESA LANGGAM SAKO MENUJU SUSTAINABLE COMPETITIVE ADVANTAGE Alwie, Alvi Furwanti; Azlina, Nur; Iznillah, Muhammad Luthfi; Taufik, Taufeni; Maulana, Gilang Eka; Ramadhan, Gian Riovi
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1841

Abstract

Entrepreneurship Clinic for Finance and Marketing was conducted as an effort to empower business groups within BUMDesa Langgam Sako to achieve sustainable competitive advantage. In an era of increasing competition, it is essential for rural enterprises to strengthen their production capacity, management, and marketing strategies to maintain business sustainability. Therefore, this training was designed to provide participants with relevant knowledge and skills. The objective of this activity was to enhance the capacity and competitiveness of BUMDesa Langgam Sako's business groups through comprehensive training in production, management, and marketing. The training was held from August 4th to 9th, 2024, at BUMDesa Langgam Sako, Teluk Latak Village, Bengkalis Regency. The training consisted of workshops and interactive classroom sessions. Participants were provided with relevant materials and opportunities to practice the skills they learned. This activity was attended by 30 participants from BUMDesa Langgam Sako’s business units, who showed significant improvement in their understanding of production techniques, business management, and online marketing. Monitoring and evaluation revealed that this training successfully strengthened managerial foundations, improved production standards, and expanded the digital marketing reach of the participants. Participants were also provided with training modules to ensure ongoing understanding. This training was effective in enhancing the capacity of BUMDesa’s enterprises and is expected to provide sustainable impacts on the growth and competitiveness of these business units in the future.
ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA: Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018 Alwindria, Yoga; Taufik, Taufeni; Azlina, Nur
Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/he9vrb28

Abstract

This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes themechanism of transparency, participation and accountability in the management of the Sako VillageFund. Last, itanalyzes the guidance and supervision procedures for managing the Sako VillageFund.This type of research is a qualitative study and uses a comparative descriptive approach. In thisresearch, the researcher describes Transparency, Participation and Accountability of Sako Villagefinancial management which includes planning, implementation, administration, reporting,accountability, guidance and supervision of village financial management and comparativecompliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed thatin general the management of village funds in Sako Village from the planning, implementation,administration, reporting, and accountability stages can be said to be Transparent, Participatory, andAccountable. Although at each stage there are still small notes that become homework for the villagegovernment to be improved for the better. The training carried out by the Riau Provincial Governmentand Kuantan Singingi Regency can be said to be very good.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM DI DESA TAMBUSAI Nurulita, Suci; A, Al Azhar; Azlina, Nur; Humairoh, Fitri; Taufik, Taufeni
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 1 (2023): Transformasi Digital, Penguatan Kapasitas, dan Akselerasi Pemberdayaan Masyarak
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i1.1329

Abstract

Masalah pengelolaan keuangan merupakan salah satu masalah yang sering ditemui di dalam UMKM. Beberapa masalah pengelolaan keuangan umum yang sering dijumpai pada UMKM antara lain adalah masih tercampurnya keuangan pribadi pemilik dengan keuangan usaha, penentuan harga produk sering dilakukan secara sederhana dan intuitif tanpa menghitung biaya yang telah dikeluarkan secara cermat, metode pencatatan transaksi yang dilakukan masih belum baik, dan kurangnya pengetahuan mengenai pencatatan keuangan dan pengelolaan keuangan (akuntansi). Kegiatan ini ditujukan bagi pelaku UMKM di Desa Tambusai. Adanya kegiatan ini diharapkan pelaku UMKM dapat mengetahui perkembangan usaha dan dapat memanfaatkan akuntansi guna mendukung kemajuan UMKM. Metode yang digunakan dalam kegiatan pengabdian pada masyarakat adalah dengan menggunakan metode pelatihan terhadap Pelaku UMKM di Desa Tambusai - Kabupaten Kampar - Riau, tentang tata cara penyusunan laporan keuangan. Kegiatan pelatihan dimulai dengan acara pembukaan oleh Kepala Desa Tambusai, selanjutnya pemaparan materi oleh nara sumber, kemudian pembahasan kasus serta diskusi dengan peserta tentang proses penyusunan laporan keuangan UMKM. Indikator ketercapaian dapat dilihat bagaimana peserta tersebut memahami materi yang disampaikan dan diaplikasikan ke UMKM-nya masing-masing.
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 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 Luthfi iznillah, Muhammad Luthfi, Muhammad Lutviana, Ika M. Rasuli Maisyaroh, Titin Manuppan Bangun Tua, Manuppan Bangun Maulana, Gilang Eka Maulina Agustiningsih Mela, Nanda Fito Melinda Rosita Mudinillah, Adam Mudrika Alamsyah Hasan Muhammad Ridho S Muhammad Rivai Muslim, Ego Muslimah Winda Nana Santika Nasrizal Nasrizal Ningsih, Wulan Sekar 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 Purba, Eva Tesanika Br Putra, Atiton Martwo Putri Mai Sarah Putri, Adria Pratama R. Albeta, Febrina Raharjo, Niko Dwi Rahmiati Idrus Ramadhan, Gian Riovi 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 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 Widya Arisza Septyaningtyas Widya Pangestika Winda Hartati Winda Muslimah Windi Wulandari Windi Wulandari 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