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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ekonomi Dan Bisnis JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Raflesia Akuntansi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Ilmu-Ilmu Kehutanan Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi
Nur Fitriana
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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TINGKAT KESEHATAN BANK BUMN SYARIAH DENGAN BANK BUMN KONVENSIONAL: METODE RGEC (Risk Profile, Good Corporate Governance, Earning dan Capital) Nur Fitriana; Ahmad Rosyid; Agus Fakhrina
Jurnal Ekonomi Dan Bisnis Vol 17, No 2 (2015): Jurnal Ekonomi dan Bisnis September 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.63 KB) | DOI: 10.31941/jebi.v17i2.332

Abstract

This study aims to compare the level of health of sharia state-owned banks to conventional stateownedbanks using the latest instruments of Bank Indonesia, RGEC. Variables are compared namelyrisk profile, good corporate governance, earnings, and capital. Data are tested using Mann-Whitneyand the results show no significant difference between the two except on earnings. This difference isdue to the difference between the assets and the age of the two.Kata Kunci: RGEC, Bank BUMN Syariah, Bank BUMN Konvensional, Tingkat Kesehatan Bank
KEANEKARAGAMAN JENIS REPTIL DI KAWASAN HUTAN LARANGAN ADAT KENEGERIAN RUMBIO KECAMATAN KAMPAR KABUPATEN KAMPAR Nur Fitriana; Defri Yoza; Yossi Oktorini
JURNAL ILMU-ILMU KEHUTANAN Vol 1, No 2 (2017)
Publisher : Fakultas Pertanian, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.168 KB) | DOI: 10.31258/jiik.1.2.1-9

Abstract

Rumbio village in Kampar district Kampar regency Riau province began to be recognized by local and foreign communities due to the existence of the Forest Reserve. The Forest Reserve of Kenegerian Rumbio it stored a variety of natural resources as well as the flora and fauna typical to this area.One of the richness of the fauna in the Rumbio cutomary prohibition forest are reptiles that need preservation to avoid extinction. Research on reptile diversity is one of the efforts to preserve the existence of reptiles. The purpose of this research is to identify the types of reptiles found in Rumbio customary prohibition forest,reptile diversity known by using of Visual Encounter Survey (VES) method and Passive sampling. The results showed that the reptile species found were 116 individuals from 10 species and 5 families. Families that found such as Gekkonidae, Geomydidne, Homalopsis buccata, Colubridae, Scincidae.
Peran Kewirausahaan Dalam Memajukan Perekonomian Bangsa Amelia Sekar Ayu Pramesti; Dara Kesumadewi; Zona Oktavia; Nur Fitriana
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2638

Abstract

This research aims to give stakeholders access to assessment resources so that entrepreneurship can provide the best thing for the progress of the nation's economy. This type of research is descriptive qualitative with a literature study approach. The data collection technique used by the author in this research is a literature study taken from google scholar. The results of this study indicate that entrepreneurship plays a role in encouraging the economic activities of families, communities, companies, and countries. The dynamics of these business activities can encourage economic growth and improve people's welfare. The number of entrepreneurs in Indonesia is still small compared to the population so efforts to increase entrepreneurship must continue. Empirical evidence indicates that entrepreneurs significantly contribute to enhancing the standard of living of people, communities, and nations. Another factor that determines the development of a rich nation and society is entrepreneurship.
Pendampingan Harga Pokok produksi, Pengembangan Dan Meningkatkan Pendapatan Umkm Kelurahan Kedung Sari Kec.Sukajadi Kota Pekanbaru (Studi Kasus Pada UMKM ABIERA) Meesy Anugrah Putri; Nur Fitriana
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.1872

Abstract

MSMEs are a form of business that can provide many benefits and benefits to society. This service discusses the important role of assistance in managing production costs, development strategies, and efforts to increase the income of Micro, Small and Medium Enterprises (MSMEs). MSMEs play an influential role in the economy, but are often faced with various challenges, including efficient management of production costs, lack of knowledge about business development and MSME incomes that do not increase. In this context, comprehensive and sustainable assistance can provide the necessary support for MSMEs in managing and optimizing their production costs to be more competitive in an increasingly tight market. Apart from that, development strategy is also a crucial aspect in efforts to increase the competitiveness of MSMEs. With a well-planned development strategy, MSMEs can identify growth opportunities, develop new products or services, and expand their market reach. This will help MSMEs to develop sustainably and strengthen their position in the market. By increasing income, MSMEs can expand their businesses, improve the quality of products or services, and make a more significant contribution to the local and national economy. Through targeted assistance, implementing appropriate development strategies, and efforts to increase income, it is hoped that MSMEs can grow and develop sustainably, and be able to compete healthily in a dynamic and competitive market.
Peningkatan Kemampuan dan Pemahaman Perpajakan Bagi UMKM Abiera Queen Shakira Azzahra; Nur Fitriana
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.1907

Abstract

Pelaku usaha mengalami kesulitan untuk memahami perpajakan selama praktik pengabdian di UMKM Abiera. Hal ini disebabkan oleh fakta bahwa pelaku usaha tidak memahami sepenuhnya cara melaporkan, dan membayar pajak yang tepat, serta kekhawatiran mereka tentang dampak pajak terhadap keuntungan bisnis mereka. Akibatnya, penulis percaya betapa pentingnya pendidikan pajak itu bagi pelaku usaha. Kegiatan ini berhasil meningkatkan pengetahuan dan pemahaman pelaku usaha tentang perpajakan terhadap bisnis mereka. Hal ini diliat dari owner sudah mengetahui bagaimana membayar pajak, pelaporan SPT, dan juga menghitung HPP serta membuat catatan persediaan. Melalui kegiatan ini serta penyuluhan yang telah dilakukan, pelaku UMKM akan memperoleh pemahaman yang lebih mendalam tentang perpajakan. Juga diharapkan UMKM mampu mengembangkan usahanya sehingga dapat naik kelas.
Optimalisasi Pengelolaan Sampah Melalui Ecobrick dan Ecoenzyme : Studi Kasus Implementasi di Kecamatan Tuah Madani Nur Fitriana; Muhammad Farras Fadhil; Firda Tri Bidandari; Ayu Permata Sari; Siti Nur Suciwati; Khairul Basri; Wahyu Adi Pranata; Muhammad Fazil Chandra; Nurul Adiilah; Muhammad Sidiq
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.1972

Abstract

Perkuliahan Kerja Nyata (KKN) XIV Universitas Muhammadiyah Riau berfokus pada pengabdian sosial untuk meningkatkan empati mahasiswa terhadap situasi sosial dan lingkungan. Program ini bertujuan memberdayakan masyarakat lokal dalam mengelola sampah dan meningkatkan kesadaran akan kelestarian lingkungan. Melalui pelatihan intensif, lokakarya, dan kampanye pendidikan, program ini mendorong masyarakat untuk menerapkan prinsip 3R (Reduce, Reuse, Recycle) dalam pengelolaan sampah rumah tangga. Hasilnya, partisipasi masyarakat meningkat signifikan dan jumlah sampah yang dibuang ke tempat pembuangan akhir berkurang. Ecobrick yang dihasilkan digunakan dalam proyek konstruksi berkelanjutan, sementara ecoenzyme dimanfaatkan sebagai deterjen alami, pupuk, dan bahan pengendalian hama ramah lingkungan. Program ini tidak hanya memberikan solusi praktis terhadap masalah sampah, tetapi juga meningkatkan kesadaran lingkungan dan kesejahteraan masyarakat melalui pemberdayaan dan inovasi. Selain itu, program ini juga meningkatkan kedisiplinan dan partisipasi mahasiswa KKN dan masyarakat.
Pengungkapan Informasi Dalam Laporan Keuangan: Perspektif Stakeholder Dan Interpretasi Yang Berbeda Nur Fitriana; Afdal Rio Andika; Ersa Lestari; Kenya Adeliani; Suci Aulia Ramadhani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.248

Abstract

Disclosure of information in financial statements plays a crucial role in creating transparency and accountability to stakeholders. This study aims to examine stakeholders' perspectives on information disclosure, differing interpretations, and the challenges companies face in presenting financial statements. Using agency theory and legitimacy theory as a framework, the study explores how companies can balance stakeholders' information needs with protecting their business strategies. Data were obtained through a case study approach in the manufacturing industry, utilizing qualitative and thematic analysis to identify trends. The findings reveal that both mandatory and voluntary disclosures play significant roles in meeting the diverse information needs of stakeholders, including investors, creditors, employees, and the public. However, challenges such as information asymmetry, regulatory complexity, and the risk of misinformation need to be carefully managed. The study concludes the importance of a strategic approach in information disclosure to ensure relevance, accuracy, and stakeholders' trust in the company.
AKUNTANSI PERUBAHAN HARGA TERHADAP PELAPORAN KEUANGAN Audina Yulianty Simamora; Cahayu Prildana Harefa; Indah Sukma Ningsih Rangkuti; Maryana Enzelika Sitorus; Nur Fitriana
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 2 (2025): Februari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i2.3897

Abstract

Fluktuasi harga sering kali berdampak signifikan pada penerapan data dalam laporan keuangan dalam lingkungan ekonomi yang dinamis. Fluktuasi harga dapat mengubah cara aset dan kewajiban dinilai, yang dapat berdampak pada keputusan ekonomi. Penelitian ini menggunakan metodologi studi kasus yang dipadukan dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa fluktuasi harga secara signifikan memengaruhi keakuratan dan penerapan pelaporan keuangan, khususnya dalam industri manufaktur. Meskipun studi ini menambahkan perspektif unik tentang pentingnya transparansi dan fleksibilitas dalam pelaporan keuangan, temuan tersebut konsisten dengan penelitian sebelumnya yang menunjukkan hubungan antara perubahan harga dan kinerja keuangan.
Laba Dan Pengaruhnya Terhadap Nilai Perusahaan: Studi Dalam Teori Akuntansi Rizki Aryanto; Windi Nuramadhani; Nur Fitriana
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 2 (2025): Februari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i2.3898

Abstract

Dalam pengambilan keputusan investasi, salah satu instrument yang diterapkan oleh investor yaitu informasi laba. Ketika laba yang dipresentasikan meningkat secara positif, maka harga saham akan mengalami kenaikan. Perbandingan kualitatif digunakan dalam penelitian ini yang berfungsi sebagai pengukur aspek keuangan dengan melakukan perbandingan bermacam teori dan konsep (berhubungan dengan laba) agar dapat dilakukan analisis. Hasil penelitian menunjukkan bahwa tingkat keuntungan pada tiap perusahaan sering tidak sama pada semua jenis tiap industri, baik perusahaan yang ada dibidang baja, farmasi, tekstil, alat perkantoran, komputer, dan lainnya berdasarkan teori laba. Agar lebih memiliki manfaat dan makna sebagai informasi, dalam tataran semantik konsep laba harus sesuai dengan permasalahan makna apa yang perlu digunakan dalam merekayasa pelaporan keuangan pada simbol ataupun unsur laba. Laba sebagai selisih dalam mengukur dan menandingkan pendapatan dan biaya dikenal sebagai makna laba secara sintatik. Pendapatan laba yang besar dicerminkan dengan pendapatan yang besar pula. Jika pendapatan lebih kecil dari biaya akan menimbulkan kerugian dan jika pendapatan sama besarnya dengan biaya akan menimbulkan perusahaan tidak mendapatkan keuntungan (laba) ataupun kerugian hal dikenal sebagai break event point (titik impas), sebaliknya jika pendapatan lebih besar dari biaya akan membuat perusahaan mendapatkan laba.
Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada Umkm Seblak Prasmanan Teh Lianti Kota Pekanbaru Nur Fitriana; Erna Murniati; Zahwa Juwita; Mita Azira
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.273

Abstract

This research aims to evaluate the selling price using the cost-plus pricing method by applying the full costing approach to an UMKM (Micro, Small and Medium Enterprises) seblak stall called Teh Lianti. This UMKM specializes in culinary businesses, established in 2022, and located at Jl. Abat simpang Jl. Kuting No. 4, Kampung Melayu, Sukajadi District, Pekanbaru City, Riau. The data were obtained through direct interviews with the business owner, Teh Lianti, and applying quantitative methods. The data was then processed and adjusted using the cost-plus pricing method.The research results indicated that the total cost of goods produced based on Teh Lianti's UMKM was lower compared to the full costing method, resulting in a difference of Rp. 2,589,792 in the cost of goods produced, and a difference of Rp. 273 per portion.In the cost-plus pricing calculation, the researcher found that the resulting selling price was lower than the selling price set by the UMKM. This is because the UMKM did not calculate the selling price accurately and clearly based on the profit percentage. The researcher emphasizes the importance of conducting a detailed analysis of costs, competitors, and the market before setting a selling price that is appropriate to compete effectively in the market among other UMKM.
Co-Authors Abdu Syukur Amin Ade Rahma Sagala Afdal Rio Andika Agus Fakhrina Agustiawan Agustiawan Agustiawan, Agustiawan Ahmad Rosyid Amelia Sekar Ayu Pramesti Audina Yulianty Simamora Audina, Bening Ayu Permata Sari Azarie Nabila Bening Audina Butar Butar, Mikha Elsa Cahayu Prildana Harefa Dara Kesumadewi Dea Elsani Dea Wulan Dari Defri Yoza Dhani, Dhea Rahma Dhea Mustika Dimas Turahman Engla Anggraini Enjelina Simbolon Erna Murniati Ersa Lestari Fahira, Putri Alya Fanny Agustina Siahaan Firda Tri Bidandari Hermia Gustina Ichsandra, Aulia Indah Ramadhany Indah Sukma Ningsih Rangkuti Kenya Adeliani Khairul Basri Maryana Enzelika Sitorus Meesy Anugrah Putri Meli Febriyanti Mita Azira Muhammad Farras Fadhil Muhammad Fazil Chandra Muhammad Sidiq Muhammad Zaky Hilmy Mutiara Sukmita Nadyya Ghaisani Nanda Saputra Nashwa Putri Nabila Nayla Riska Vania Nurul Adiilah Puspita, Della Arum Queen Shakira Azzahra Riva Lina Nurhusin Rizki Aryanto Roza Fitrialis Sianturi, Yolansari Siti Annisa Nazwa Siti Nur Suciwati Siti Nurjanah Siti Raiyan Nur Fadilah Suci Aulia Ramadhani Tengku Resti Erika Yusman Tengku Resti Erika Yusman Tika Rahmadani Viola, Ela Wahyu Adi Pranata Windi Nuramadhani Yossi Oktorini Yunita Lumban Raja Zahwa Juwita Zona Oktavia