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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Akmenika : Jurnal Akuntansi dan Manajemen Daya Saing : Jurnal Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Bisnis jurnal niara AKUNTANSI DEWANTARA Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi SULUH: Jurnal Abdimas ASEAN Journal of Community Engagement AKMENIKA Jurnal Manajemen dan Bisnis Terapan Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Economica: Media Komunikasi ISEI Riau Jurnal Bisnis Kompetitif

Neneng Salmiah, Neneng

Universitas Lancang Kuning

Author-ID : 488038

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Library & Information Science Public Health Social Sciences Other

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ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Pada UMKM di Kecamatan Sukajadi Binaan DisKop & UMKM Kota Pekanbaru) Salmiah, Neneng; Siregar, Inova Fitri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Micro and SMEs are the group largest economic players in the indonesian economyand one driving the forefront of economic development .As the shaft of a revival ofthe national economy , and not the sector without problems. In addition to theproblem of capital , one of the problems faced by and as well as the weakness ofMicro and SMEs is the application of appropriate accounting SAK ETAP with havingan important role in providing information about the effectiveness and efficiency ofthe activities conducted during a period of accounting , called the financial report.This research aims to understand how the form of accounting on the application ofSMEs Sukajadi sub-district the cooperatives and Micro and SMEs Pekanbaru andwhether the application of its accounting have been in accordance with SAK ETAPwas below. The technique of analysis of data used in this research is the descriptiveanalysis , namely with the fact analysis by comparing the theory or practice ofaccounting on the implementation of cooperative sukajadi sub-district of Micro andSMEs and educated in Pekanbaru SAK ETAP alignment with and see .This analysiswill provide a thorough accounting of how the businesses run by comparing it withthe theory that there is , so can be seen whether the application of accounting atsukajadi sub-district under the jurisdiction of Micro and SMEs and cooperativepekanbaru especially in the preparation of the financial report is in accordance withSAK ETAP or not. Based on the result can only conclude that the averageaccounting for 40 % of the dept. of cooperatives, and Micro and SMEs in pekanbarusukajadi full of, or based on the steps on SAK ETAP and accounting. In other words,still accounting for 60 percent of the very simple, and it is not in accordance with TheSAK ETAP. The research which the results of 83 % of the respondents, SAK ETAPdo not understand, 70 % of respondents didn t use to make the accountingsoftware with that timely and relevant, and 70 % of respondents in the market doesnot provide additional information, and no financial information in the reportpresented, so that s incomplete. This is because the lack of knowledge,understanding as well as awareness of the importance of the application of acomplete and in accordance with accounting. etap those respondents to applyaccounting in a complete manner and in accordance in the formulation of. etapespecially financial statement is in order to obtain information on business activitiesfor one of an accounting periodKeywords : Micro and SMEs, SAK ETAP

Analisis Faktor-Faktor yang Mempengaruhi Akuntan Beregister Berprofesi Sebagai Akuntan Publik Salmiah, Neneng; Afriany, Arista Natia
Akmenika Vol 14, No 1 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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This research aimed at empirically testing of the factors that affect the registeredaccountant as members of IAI in Pekanbaru worked as a public accountant thatfocused to test the effect of the USAP cost, USAP process and occupational riskwith variable electoral career as a public accountant. USAP cost, USAP processand occupational risk variables are as independent variables, associated withvarious assumptions. This research had 45 samples and used purposive sampling asthe technique. Located on Pekanbaru area and using primary data. The datamethod is by spreading some questionnaires. Measurements of variables performedwith Likert scale. Data analysis was conducted through quantitative analysis.Quantitative data analysis was performed by multiple regression analysis andhypothesis testing was done by t-test. The results obtained show that the USAPprocess and occupational risk significantly influence the selection of a career as apublic accountant, USAP cost influence on elections as a public accounting career,but the effect is not significant. Overall USAP cost, USAP process and occupationalrisk jointly significant effect on elections to the selection of a career as a publicaccountant.

Analisis Faktor-Faktor yang Mempengaruhi Akuntan Beregister Berprofesi Sebagai Akuntan Publik Salmiah, Neneng; Afriany, Arista Natia
AKMENIKA Vol 14, No 1 (2017)
Publisher : Universitas PGRI Yogyakarta

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

This research aimed at empirically testing of the factors that affect the registered accountant as members of IAI in Pekanbaru worked as a public accountant that focused to test the effect of the USAP cost, USAP process and occupational risk with variable electoral career as a public accountant. USAP cost, USAP process and occupational risk variables are as independent variables, associated with various assumptions. This research had 45 samples and used purposive sampling as the technique. Located on Pekanbaru area and using primary data. The data method is by spreading some questionnaires. Measurements of variables performed with Likert scale. Data analysis was conducted through quantitative analysis. Quantitative data analysis was performed by multiple regression analysis and hypothesis testing was done by t-test. The results obtained show that the USAP process and occupational risk significantly influence the selection of a career as a public accountant, USAP cost influence on elections as a public accounting career, but the effect is not significant. Overall USAP cost, USAP process and occupational risk jointly significant effect on elections to the selection of a career as a public accountant.

ACCOUNTING SYSTEM DESIGN FOR THE OPERATION OF RENTAL FLATS AND SPORTS VENUE OF RIAU PROVINCE salmiah, neneng; Oemar, Fahmi; Farwitawati , Reni
Jurnal Niara Vol. 12 No. 1 (2019)
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS LANCANG KUNING

The study aimed at conducting an analysis towards the operation of Athlete Homestead for the National Sports Week in 2012 belonging to Riau Province. Regarding the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD), the researcher designed the Accounting System for the Regional Public Service Agency of the Rental Flats and Sports Venue. The data analysis in this study used the descriptive qualitative method by describing the accounting system design for the operation of Rental Flats and Sports Venue through the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) with the procedure comprising: designing the rent system and procedure of the Rental Flats and Sports Venue, designing the system of cash management from the rent income, implementing focused-group discussion with the related parties and the government, working on the policy improvement draft for the operation of the Rental Flats and Sports Venue belonging to Riau Province.Based on the result of the study and discussion, it can be concluded that in order to improve the effectiveness of the service and operation of Rental Flats and Sports Venue with sound business practice, it is necessary to implement the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD). The design system of the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) comprising the organization chart, the transaction proof document, and the financial management procedure

PEMAHAMAN PELAKU UMKM TERHADAP SAK EMKM : SURVEY PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA PEKANBARU Neneng - Salmiah
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Penelitian ini dilakukan pada Dinas Koperasi dan UKM Kota Pekanbaru, Â bertujuan untuk mengetahui tingkat pemahaman pelaku UMKM yang terdaftar pada Dinas Koperasi dan UKM Kota Pekanbaru terhadap SAK EMKM. Populasi dalam penelitian ini adalah seluruh UMKM yang memiliki IUMK pada Dinas Koperasi dan UKM Kota Pekanbaru yang berjumlah 1.102 sedangkan jumlah sampel sebanyak 92 yang diperoleh dengan menggunakan Rumus Slovin dan metode pemilihan sampel menggunakan incidental sampling. Dalam Â penelitianÂ Â iniÂ Â menggunakanÂ Â dataÂ Â primerÂ Â danÂ Â teknik pengumpulan data adalah observasi dan kuesioner. Data yang diperoleh kemudian dianalisis secara deskriptif kuantitatif yaitu dengan membuat range skor. Hasil penelitian menemukan bahwa pemahaman Pelaku UMKM yang terdaftar pada Dinas Koperasi dan UKM Kota Pekanbaru adalah masih pada tingkat cukup.

Pengembangan Potensi Wisata Desa Buluhcina Kabupaten Kampar Neneng Salmiah
Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 3 No. 1 (2019)
Publisher : Fakultas Sains dan Teknologi, UIN Sunan Kalijaga Yogyakarta

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan wawasan masyarakat Desa Buluhcina tentang potensi wisata yang dapat dikembangkan serta peningkatan pengetahuan mempromosikan Desa Wisata Buluhcina melalui media sosial sehingga Desa tersebut menjadi maju dan mandiri serta kesejahteraan masyarakat meningkat. Permasalahan mitra adalah belum dikembangkannya potensi wisata yang dimiliki serta belum mempromosikan desa wisata secara optimal. Hal ini tentu saja berdampak pada rendahnya minat wisatawan berkunjung ke Desa Wisata Buluhcina. Khalayak sasaran adalah perangkat desa beserta masyarakat Desa Buluhcina. Solusi yang dilakukan adalah dengan memberikan penyuluhan dalam rangka peningkatan wawasan terkait pengembangan potensi wisata yang ada di Desa Buluhcina dan meningkatkan pengetahuan dalam mempromosikan wisata Desa Buluhcina melalui media sosial. Hasil yang dicapai adalah peningkatan wawasan peserta terhadap potensi wisata yang dapat dikembangkan di Desa Buluhcina dan peningkatan pengetahuan dalam mempromosikan wisata Desa Buluhcina melalui sosial media. Hal ini dapat dilihat dari antusiasme peserta pada saat pelaksanaan serta peningkatan hasil pre-test.[This program of community service aims to improve the insight of the community of Buluhcina Village about the potential of tourism that can be developed as well as increased knowledge of promoting the Village of Buluhcina through social media so that the village becomes advanced and independent and the welfare of society increases. Partner problems are not yet developed the tourism potential that is owned and has not promoted the tourist village optimally. This of course affects the low interest of tourists visiting the Tourism Village Buluhcina. The target audience is a village device along with the people of Buluhcina Village. The solution is to provide counseling in order to increase the insight related to the development of tourism potential in Buluhcina Village and increase the knowledge in promoting Buluhcina Village tourism through social media. The results achieved are increasing participants' insight into tourism potentials that can be developed in Buluhcina Village and increased knowledge in promoting the tourism of Buluhcina Village through social media. This can be seen from the enthusiasm of participants at the time of execution and improvement of pre-test results.]

Pemetaan Potensi Desa dalam Rangka Pengembangan Unit Usaha BumDes Tamer Mandiri Neneng Salmiah; Satria Tri Nanda; Intan Adino
SULUH: Jurnal Abdimas Vol 1 No 2 (2020): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i2.1050

The community service program aims to provide knowledge to the village government and village community about the potential of Tanah Merah Village and assistance in mapping the potential of the village. With this service activity, it is expected that the knowledge of the village government and the village community about the potential of the village owned will increase so that the results of the village discussion will be decided upon which business units will be formed to develop the Tamer Mandiri BUMDes business unit. The method used in this activity is to conduct pre-test, counseling, simulation, question and answer, post test, and evaluation. The results of the community service activities are as expected, namely an increase in knowledge of village potential mapping and an understanding that each village must have the potential to be developed into the BUMDes Tamer Mandiri business unit.

FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS satria tri nanda; neneng salmiah; dina mulyana
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 16 No. 2 (2019)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v16i2.2678

Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring (ineffective monitoring); Rationalization which is proxied by change in auditor; Competence which is proxied by the change of company directors; and Arrogance which is proxied by the number of CEO images that appear (number of CEO's picture), detects fraudulent financial statements measured using the Altman Z Score. The sample used in this study were 24 pharmaceutical sub-sector manufacturing companies registered on the Indonesia Stock Exchange during the period 2015 until 2017. The type of data used is secondary data obtained from annual reports and company financial statements for the 2015-2017 period. The analysis of the data used is multiple regression using the SPSS version 16. This study found that financial stability and ineffective monitoring influence fraudulent financial statements. Whereas auditor turnover, change of directors and the number of CEO photos that appear do not affect fraudulent financial statements.

IPTEKS PENCATATAN KEUANGAN SEBAGAI ALAT PERENCANAAN DAN EVALUASI KINERJA PADA UMKM KELURAHAN SIMPANG TIGA PEKANBARU Neneng Salmiah; Satria Tri Nanda
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2017): Dinamisia : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan pencatatan keuangan dan penyusunan laporan keuangan Usaha Mikro Kecil Menengah (UMKM) Kelurahan Simpang Tiga Pekanbaru agar mampu melakukan pencatatan keuangan dan menyusun laporan keuangan sebagai alat perencanaan dan evaluasi kinerja usaha. Khalayak sasaran strategis dalam kegiatan ini adalah pelaku UMKM binaan Usaha Peningkatan Pendapatan Keluarga (UP2K) PKK Kelurahan Simpang Tiga Pekanbaru. Dimana pelaku UMKM tidak membuat pencatatan keuangan dan laporan keuangan yang seharusnya dilaporkan kepada UP2K. Metode yang digunakan dalam kegiatan ini adalah metode penyuluhan pencatatan keuangan dan simulasi kepada anggota UP2K PKK yang menjadi pelaku UMKM yang telah memiliki 9 kelompok dimana masing-masing kelompok terdiri dari 5 anggota yang memiliki usaha. Adapun materi yang diberikan selama pelatihan meliputi pentingnya pencatatan keuangan dalam usaha, membuat pencatatan keuangan untuk suatu usaha, dan penyusunan laporan keuangan. Untuk mengukur tingkat keberhasilan kegiatan yang telah dilakukan, maka akan dilakukan pre dan post test. Pada kegiatan pelatihan ini, pelaku UMKM yang ada di Kelurahan Simpang Tiga akan dilibatkan secara kolaboratif dari awal sampai akhir kegiatan. Hasil dari pengabdian ini adalah pelaku UMKM yang tergabung dalam UP2K PKK Kelurahan Simpang Tiga yang tadinya belum bisa membuat pencatatan keuangan, setelah mengikuti kegiatan pengabdian kepada masyarakat, sebagian besar pelaku UMKM binaan UP2K Kelurahan Simpang Tiga sudah bisa membuat pencatatan keuangan yang dipakai sebagai alat perencanaan dan evaluasi kinerja usaha serta dapat digunakan untuk pengajuan pinjaman ke bank (bankable).

Filantropi Perusahaan: Sebuah Reviu Literatur dan Arah Penelitian Masa Depan Rizqa Anita; Neneng Salmiah; Intan Adino; Muhammad Rasyid Abdillah
Jurnal Manajemen dan Bisnis Terapan Vol. 4 No. 1 (2022): JURNAL MANAJEMEN DAN BISNIS TERAPAN
Publisher : Sekolah Pascasarjana Universitas Lancang Kuning

Penelitian ilmiah mengenai filantropi perusahaan pada saat ini mulai meningkat khususnya di Indonesia. Sehingga dibutuhkan sebuah telaah pustaka yang secara khusus mengidentifikasi informasi sejauh mana penelitian tentang filantropi perusahaan sudah dilakukan dan bagaimana arah para peneliti selanjutnya. Untuk melakukannya, metode telaah pustaka sangat diperlukan untuk mengeidentifikasi lebih lanjut. Penelitian ini memeriksa beberapa literatur ilmiah di bidang manajemen, akuntansi, ekonomi, sosiologi, dan kebijakan publik serta menganalisis isinya secara sistematis. Setelah meninjau temuan utama literatur, penelitian ini memeriksa beberapa peluang untuk arah penelitian selanjutnya tentang filantropi perusahaan untuk memperkuat pemahaman kita mengenai fenomena menarik di konteks bisnis dan masyarakat.

Co-Authors Adino, Intan afred suci, afred Afriany, Arista Natia Al Amin, Al Amin Andira, Agung Putra Arista Natia Afriany dina mulyana Farwitawati , Reni Februari, Aura Cinta Hartati, Adilla Hikmah, Wildatul idel waldelmi, idel Inova Fitri Siregar, Inova Fitri Intan Adino Intan Adino Intan Juwita, Intan Muhammad Rasyid Abdillah Novianti, Serly Oemar, Fahmi Putri, Seppi Suciani RITA WIYATI Rita Wiyati Rizqa Anita Safitri, Kiki Rezky satria tri nanda, satria tri Syafirah, Syafirah Wibisono , Rafidianto Wibisono, Rafidianto Zaharman Zaharman, Zaharman

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