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All Journal Jurnal Ekonomi Dan Bisnis JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Ilmu-Ilmu Kehutanan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JAKBS JEBD 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
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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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.
Peran Regulasi Dalam Pengungkapan Informasi Keuangan Untuk Perlindungan Investor Nur Fitriana; Naina Azzahra Herman; Nola Rahma Diny; Ria Crisna Sianturi
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

A healthy and efficient capital market requires transparent and accountable financial information disclosure. This study examines the role of regulations in ensuring financial information disclosure that protects investors' interests. Effective regulations establish minimum standards for companies to provide relevant, reliable, and timely information to reduce the risks of information asymmetry. This study employs a descriptive qualitative method with inductive data analysis, highlighting the importance of implementing reporting standards such as IFRS and PSAK, as well as the role of regulatory bodies like OJK in ensuring corporate compliance. The findings reveal that robust regulations enhance investor confidence, create an inclusive investment environment, and promote capital market stability. Despite challenges in regulatory implementation, the harmonization of international standards and stricter supervision can strengthen investor protection. This study recommends the development of adaptive regulations and stringent law enforcement to ensure fairness in capital markets.
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.
Rerangka Konseptual Dalam Akuntansi Nur Fitriana; Via Mustika Irawan; Della Apriliana; Putri Purnama Dewi; Rini Armaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The conceptual framework states the information needed to predict management arrangements, and does not combine it with the information needed to calculate the value of the entity's future net cash flows. Qualitative methods using library research were used in this research. Where research is carried out by collecting data or scientific writing by understanding, reviewing and examining library materials that have legal relevance to the main problem. The conceptual framework of accounting is an integrated system consisting of sub-sub systems, namely objectives and fundamental concepts that are interrelated. The conceptual framework aims to provide guidance in preparing and presenting financial reports. The conceptual framework explains that the concept of caution does not imply the need for asymmetry, such as recognizing assets rather than liabilities requires the need for more persuasive evidence. The conceptual framework balances faithful representation and relevance to provide useful information for users of financial statements.
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.
Sabun Lerak Peluang Kewirausahaan Untuk Meningkatkan Pertumbuhan Ekonomi Masyarakat Nur Fitriana; Kornella kitty sitanggang; Azitiya; Aprilia Elsa Nadilla
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

Entrepreneurship plays a crucial role in boosting economic growth by fostering innovation, creating job opportunities, and improving societal welfare. This study aims to analyze the role of entrepreneurship in economic development and the factors influencing its effectiveness. The research method used is a literature review of studies conducted over the past four years (2020-2024). The findings indicate that entrepreneurship significantly contributes to reducing unemployment, increasing national income, and strengthening business ecosystems through innovation and creativity. Additionally, the effectiveness of entrepreneurship can be analyzed using the SWOT approach, encompassing strengths, weaknesses, opportunities, and threats. Therefore, appropriate economic policies are necessary to create a conducive business environment for sustainable economic growth.
Co-Authors Afdal Rio Andika Agus Fakhrina Agustiawan, Agustiawan Ahmad Rosyid Alifa Manda Putra Amelia Sekar Ayu Pramesti Ananda Setiawan Aprilia Elsa Nadilla Armina khoiriyah nasution Asrul Saleh Gea Audina Yulianty Simamora Ayu Permata Sari Ayu Rahmawati Azarie Nabila Azitiya Butar Butar, Mikha Elsa Cahayu Prildana Harefa Cindy Fasabillah Putri Dara Kesumadewi Dea Elsani Defri Yoza Della Apriliana Delsa Yolanda Putri Deshy Shilvanaa Dhani, Dhea Rahma Engla Anggraini Enjelina Simbolon Erna Murniati Ersa Lestari Fahira, Putri Alya Fanny Agustina Siahaan Faruq Al-Qowim Firda Tri Bidandari Fitriana Indah Lestari Hafizahtul Zakiah Hermia Gustina Husna, Hafidatul Ichsandra, Aulia Indah Afriliani Indah Sukma Ningsih Rangkuti Kenya Adeliani Khairul Basri Kornella kitty sitanggang Maryana Enzelika Sitorus Meesy Anugrah Putri Meli Febriyanti Mita Azira Muhammad Farras Fadhil Muhammad Fazil Chandra Muhammad Sidiq Nadyya Ghaisani Naina Azzahra Herman Nashwa Putri Nabila Nayla Riska Vania Nola Rahma Diny Nur Afriyanti Nurul Adiilah Nurvadila Puspita, Della Arum Putri Purnama Dewi Queen Shakira Azzahra Ria Crisna Sianturi Rini Armaya Riri Febriani Riva Lina Nurhusin Rizki Aryanto Rizki Cahyono Roza Fitrialis Sahfitri, Imelda Sianturi, Yolansari Siti Annisa Nazwa Siti Nur Suciwati Siti Nurjanah Suci Aulia Ramadhani Tengku Resti Erika Yusman Tika Rahmadani Via Mustika Irawan Viola, Ela Wahyu Adi Pranata Windi Nuramadhani Yoga Tri Ananda Yossi Oktorini Yusufi Febran Aldiansyah Zahwa Juwita Zona Oktavia