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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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IPTEK PENCATATAN DAN PELAPORAN KEUANGAN UNIT USAHA BUMDes DI KABUPATEN KAMPAR Neneng - Salmiah; Satria Tri Nanda, Intan Adino
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 2 No 2 (2020): Edisi November
Publisher : Polytechnic of State Finance STAN

This community service program aims to increase the knowledge and capabilities of BUMDes Business Unit Managers in Kampar Regency, especially in Kampar Kiri Tengah District in making financial records and reporting so that they can be used to assess business performance and as a BUMDes responsibility for annual village accountability meetings. The method used in this activity is counseling and training methods by providing knowledge about the recording and financial reporting of BUMDes Business Units according to the type of business unit. The activity was continued by providing a simulation of recording and compiling financial reports in accordance with the BUMDes business unit. To measure the success rate of the activities carried out, pre and post tests will be carried out. In this training activity, the manager of the Kampar Regency BUMDes Business Unit will be involved collaboratively from the beginning to the end of the activity. Output targets are to increase knowledge and financial recording and reporting capabilities and scientific articles that will be published at the national level. The results of this community service can be seen from the answers pre and post test relating to the type of business, accounting cycle, type of financial statements, financial accounting standards and recording with special journals where there is a decrease in the answers of most of the participants answering not knowing and after being given counseling and technical guidance, the answers do not know on average to be 0%. This shows that there is an increase in knowledge of recording and financial reporting for the managers of BUMDes business units.

Pelatihan SAK EMKM bagi Guru Program Keahlian Akuntansi Smk Negeri 6 Pekanbaru Neneng Salmiah; Satria Tri Nanda; Intan Adino
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 3 No 2 (2021): Edisi November
Publisher : Polytechnic of State Finance STAN

Program pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah (SAK EMKM) bagi Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru yang nantinya akan ditransfer kepada siswa sehingga dapat meningkatkan kompetensi lulusan untuk meraih prospek atau peluang kerja di Bidang Akuntansi. PKM ini dilakukan melalui ceramah tentang pengetahuan SAK EMKM dimana merupakan standar untuk menyusun laporan keuangan bagi perusahaan berskala mikro, kecil, menengah. Indikator keberhasilan PKM ini dapat dilihat dari hasil evaluasi pre dan post test serta persentase kehadiran peserta. Jumlah peserta yang mengikuti pelaksanaan kegiatan PKM ini adalah 10 orang Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru. Kegiatan ini dilaksanakan secara online. Hasil yang dicapai dari kegiatan PKM ini diperoleh dengan membandingkan hasil test setelah dengan sebelum pemberian materi tentang SAK EMKM dimana secara keseluruhan ada peningkatan jawaban yang benar, artinya ada peningkatan pemahaman SAK EMKM bagi Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru.

Penyusunan Laporan Keuangan BUMDesa di Kecamatan Ukui Kabupaten Pelalawan Neneng - Salmiah; Satria Tri Nanda; Intan Adino
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 4 No 1 (2022): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Berdasarkan analisis situasi pada BUM Desa di Kecamatan Ukui, diperoleh informasi bahwa hanya unit usaha simpan pinjam yang sudah membuat laporan keuangan sedangkan laporan keuangan unit usaha perdagangan dan lainnya hanya mengikuti laporan keuangan simpan pinjam yang tentunya tidak sesuai dengan jenis/karakteristik usaha tersebut. Untuk itu perlu dilakukan pengabdian kepada masyakarat (PKM) yang bertujuan meningkatkan pengetahuan Pelaksana Operasional BUM Desa dalam penyusunan laporan keuangan sesuai jenis dan karakteristik usaha serta sesuai standar akuntansi keuangan. Kegiatan ini dilakukan dalam bentuk pelatihan dan simulasi. Disamping itu, sebelum dan sesudah pelatihan, peserta diberikan test untuk menilai keberhasilan kegiatan. Target luaran adalah peningkatan pengetahuan penyusunan laporan keuangan BUM Desa. Jumlah peserta yang mengikuti kegiatan ini adalah 21 orang pelaksana operasional BUM Desa dari 11 BUM Desa yang terdapat di Kecamatan Ukui dan tergabung dalama Assosiasi BUMDesa Kecamatan Ukui (ABKU). Pelaksanaan kegiatan PKM dilaksanakan di Aula Kantor BUM Desa Amanah Desa Bukit Gajah Kecamatan Ukui. Hasil yang dicapai dari kegiatan ini diperoleh dengan membandingkan jawaban sebelum dan sesudah test yang berkaitan dengan materi tentang penyusunan laporan keuangan BUM Desa sesuai standar akuntansi keuangan yang berlaku dimana secara keseluruhan ada peningkatan pengetahuan penyusunan laporan keuangan bagi pelaksana operasional BUM Desa di Kecamatan Ukui. Namun peningkatan pengetahuan mengenai harga pokok penjualan dalam penyusunan laporan laba/rugi unit usaha dagang belum optimal.

Literasi Keuangan Pasar Modal bagi Siswa SMK Bina Profesi Pekanbaru Neneng - Salmiah; Rita Wiyati; Afred Suci
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 5 No 2 (2023): Edisi November
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v5i2.2241

Hasil Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) tahun 2019 menunjukkan tingkat literasi keuangan sektor pasar modal paling rendah yaitu sebesar 4,29% dan persentase literasi keuangan berdasarkan klasifikasi usia yang paling rendah pada kelompok usia 15 – 17 tahun yaitu sebesar 15,92%. Kemudian hasil SNLIK tahun 2022 menunjukkan tingkat literasi keuangan sektor pasar modal juga paling rendah bahkan turun dibanding tahun 2019 yaitu sebesar 4,11%. Disamping itu, hasil SNLIK tahun 2022 berdasarkan kategori pendidikan juga menunjukkan tingkat literasi keuangan lulus SMP dan SMA masih rendah, masing-masing sebesar 46,61% dan 52,88%. Dengan demikian Siswa SLTA menjadi sasaran penyuluhan untuk meningkatkan literasi keuangan khususnya tentang pasar modal. SMK Bina Profesi Pekanbaru adalah salah satu mitra FEB Unilak dalam melakukan tridharma perguruan tinggi. Berdasarkan hasil wawancara Tim PKM FEB dengan Kepala Sekolah SMK Bina Profesi Pekanbaru, diperoleh informasi bahwa Siswa SMK Bina Profesi Pekanbaru belum pernah mendapatkan literasi keuangan pasar modal sehingga literasi keuangan pasar modal siswa di sekolah tersebut masih rendah. PKM ini bertujuan meningkatkan literasi keuangan pasar modal terkait pengetahuan tentang definisi pasar modal dan investasi, pentingnya investasi, saham, obligasi, reksadana, pengetahuan tentang tempat transaksi berinvestasi, peran bursa efek, produk-produk yang diperdagangkan di bursa efek. Metode yang digunakan adalah melakukan pre test, ceramah, tanya jawab, dan post test. Hasil yang dicapai dari Kegiatan PKM ini diperoleh dari perbandingan hasil post test dengan hasil pre test. Hasil perbandingan post test dengan hasil pre test menunjukkan bahwa sebelum dilakukan PKM, Siswa SMK Bina Profesi hanya memiliki pengetahuan tentang pentingnya berinvestasi dan setelah dilakukan PKM, ada peningkatan literasi keuangan pasar modal secara keseluruhan.

PENGARUH PEMBERIAN KREDIT USAHA RAKYAT (KUR) TERHADAP PENDAPATAN USAHA NASABAH BANK RIAU KEPRI SYARIAH Wiyati, Rita; Salmiah, Neneng; Suci, Afred
Jurnal Ekonomi Bisnis Kompetif Vol 2 No 2 (2023): Kajian Multi-Disiplin Bisnis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v2i2.1402

Penelitian ini bertujuan untuk mengetahui pengaruh pemberian kredit usaha rakyat terhadap pendapatan usaha nasabah BRK Syariah Kota Pekanbaru. Sumber data dengan data primer dan sekunder, untuk analisa data yang digunakan adalah data kuantitatif. Teknik analisis data yang digunakan yaitu deskriptif kuantitatif. Hasil penelitian ini ditunjukkan oleh model persamaan regresi untuk memperkirakan tingkat pendapatan usaha nasabah yang dipengaruhi oleh Pemberian Kredit Usaha Rakyat dengan hasil Y = 1,355 + 0,913X. Untuk uji pengaruh bahwa Pemberian Kredit Usaha Rakyat (KUR) memiliki pengaruh yang signifikan dan positif terhadap Pendapatan Usaha Nasabah Bank Riau Kepri Syariah cabang Utama Pekanbaru, dibuktikan dengan nilai thitung = 7,836 > ttabel =2,201. Hasil output juga menunjukkan nilai Pemberian Kredit Usaha Rakyat (X) signifikan 0,618 >0,005 maka Ho ditolak dan Ha diterima . Berarti ada pengaruh positif dan signifikan Pemberian Kredit Usaha Rakyat (X) terhadap Pendapatan Usaha Nasabah (Y). Hasil Adjusted R Square bernilai sebesar 0,579 atau 57,9 % . Hal ini berarti variabel bebas (Pemberian Kredit Usaha Rakyat) memiliki pengaruh terhadap variabel terikat (Pendapatan Usaha Nasabah) sebesar 57,9 % , sedangkan sisanya (42,1 %) dipengaruhi oleh variabel lain diluar penelitian ini

ANALISIS KINERJA KEUANGAN DENGAN RASIO LIKUIDITAS, RASIO SOLVABILITAS, RASIO AKTIVITAS, RASIO PROFITABILITAS DAN RASIO PASAR PT. ASTRA INTERNASIONAL Tbk PERIODE 2017-2021 Wiyati, Rita; Salmiah, Neneng; Juwita, Intan
Jurnal Ekonomi Bisnis Kompetif Vol 2 No 3 (2023): Analisis Komprehensif Tren Bisnis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v2i3.1606

In analyzing the financial reports at PT Astra International, Tbk. using descriptive analysis methods and data collection techniques using library research. Based on data from the financial position report and profit and loss report, changes in capital and balance sheet at PT. Astra International, Tbk from 2017 to 2021, shows that the financial condition of this company is generally very good. The level of activity of this company is very good in managing its trade receivables. The level of solvency of this company in the first year is not able to manage its long-term obligations. The level of profitability. This company is very good, it can be seen from the company's ability to generate net profit and the level of market value ratio. This company can be seen very well from the company's ability to increase the value of its share price.

PEMBERDAYAAN IBU RUMAH TANGGA KELURAHAN TOBEK GODANG DIVERSIFIKASI OLAHAN IKAN AIR KOLAM Wiyati, Rita; Salmiah, Neneng; Waldelmi, Idel; Hartati, Adilla; Hikmah, Wildatul
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023): Inovasi Sosial dan Penguatan Kapasitas Menuju Pembangunan Berkelanjutan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.978

The COVID-19 pandemic has an impact on all fields, from economics, social, pilotik, culture, to education. Many things are highlighted negatively with the current outbreak, but there are still many opportunities for us who are able to see and innovate to take advantage of them, including residents of the Housewives of RT 08 Tobek Godang sub-district, who are partners in Community Service activities, who have been housewives who only rely on sources of income from their husbands and housewives' activities are only social gathering and recitation, so during the current pandemic they are thinking of taking advantage of the opportunities that exist. The purpose of holding PKM for this community is to make processed freshwater fish that can be processed into fish ball products, packaging and can help increase family income in addition to motivating partners to be able to have the intention to be entrepreneurial and have a good business plan. The method used is to provide counseling about the importance of entrepreneurship and training to market products in good packaging. The program implementation methods that will be carried out are: business management training, fish ball processing packaging training, . All of these methods are an integral part of this PKM program. The results of the implementation of community service carried out on Sunday, May 22, 2022 and Friday, May 27, 2022, that housewives in the RT 08 area in the Tobek Godang village began to understand that the packaging of a product is very important, especially attractiveness in marketing the product. Keywords: Business Management, marketing, packaging

PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING) Salmiah, Neneng; Zaharman, Zaharman; Novianti, Serly
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.17987

This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from an internal perspective (tax volunteers) and from an external perspective (taxpayers and KPP Pratama Pekanbaru Senapelan). The problem formulation is how the role of the FEB Unilak Tax Center is, both from an internal and external perspective. The research object is the role of the FEB Unulak Tax Center. The data source is primary data in the form of interviews with informants, namely FEB Unilak graduates who have been tax volunteers, individual taxpayer who report SPT Tahunan OP at the FEB Unilak Tax Center, and KPP Pratama Pekanbaru Senapelan employees. Data collection techniques are observation, interviews and documentation. The data analysis technique using qualitative descriptive consists of three stages, namely data reduction, data presentation and drawing conclusions. From the research results, it was concluded that the role of the tax center from an internal perspective (tax volunteers) is to increase student competency and graduate competitiveness so that it is very helpful in entering the world of work in the fields of accounting, taxation and helping success in the world of work. The role of the FEB Unilak Tax Center from an external perspective, in this case KPP Pratama Pekanbaru Senapelan, is to increase compliance of SPT Tahunan OP Reporting even though it is not yet optimal. The role of the FEB Unilak Tax Center from an external perspective, in this case individual taxpayer is to really help individual taxpayer in report SPT Tahunan OP and with very good service.

MINAT MAHASISWA DALAM BERINVESTASI DI GALERI INVESTASI BEI FAKULTAS EKONOMI DAN BISNIS UNILAK Wiyati, Rita; Salmiah, Neneng; Wibisono , Rafidianto; Al Amin, Al Amin; Andira, Agung Putra
Jurnal Daya Saing Vol. 10 No. 3 (2024): Inovasi SDM, Kinerja Organisasi, dan Transformasi Bisnis di Era Digital dan Pe
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i3.1794

The Indonesian Stock Exchange (BEI) Investment Gallery is a means of introducing the Capital Market from an early age to the academic world. One of the private universities in Riau province which has an investment gallery is Lancang Kuning University, which is located at the Faculty of Economics and Business called the BEI FEB Investment Gallery, Lancang Kuning University. The opening of the IDX FEB Investment Gallery at Lancang Kuning University is a collaboration between the BEI Riau region and accompanied by PT Indopremier. With the existence of the Investment Gallery at FEB Unilak since 2018, based on interviews, student interest in investing is still low. The purpose of this research is to determine the low interest of FEB Unilak students in investing in the IDX FEB Unilak Investment Gallery. The results of the research show the symptoms or elements of self-interest of FEB Unilak students to invest in the BEI FEB Unilak Investment Gallery, for students who have invested in themselves they have 3 symptoms, namely the element of cognition (knowledge), the element of conation (willingness) and the element of strong feelings to invest and have hope that in the future there will be profits. Meanwhile, FEB Unilak students who have not invested in the IDX Unilak Investment Gallery have symptoms of elements of cognition (knowledge) that are still small and limited and do not yet have symptoms of elements of conation (willingness) as well as elements of feeling, and it can be concluded that FEB Unilak students' interest in investing is still low. invest in the IDX FEB Unilak Investment Gallery. Keywords: Interest, Investment, knowledge, Investment Gallery

ANALISIS TINGKAT KESEHATAN BANK DENGAN METODE RGEC PADA BANK MEGA SYARIAH TAHUN 2018 – 2023 Wiyati, Rita; Salmiah, Neneng; Wibisono, Rafidianto; Andira, Agung Putra
JURNAL ECONOMICA: Media Komunikasi ISEI Riau Vol. 12 No. 2 (2024)
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/economica.v12i2.280

This research aims to determine the level of bank health at Bank Mega Syariah in 2018 - 2023. The type of research used is descriptive research with a quantitative approach. The indicator used is the RGEC Composite Rating obtained by. The ratios used consist of the NPF, FDR, GCG-Self Assessment, ROA, ROE, BOPO and CAR ratios. The research results show that Bank Mega was able to improve its health ranking, initially in 2018 - 2019 it was ranked 2 (healthy) but in 2020 - 2023 it experienced an increase so it was ranked 1 (Very Healthy), Keywords:

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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