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

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PENCATATAN KEUANGAN SD IT LUHURING BUDI KELURAHAN AGROWISATA KECAMATAN RUMBAI BARAT Salmiah, Neneng; Wiyati, Rita; Wibisono, Rafidianto; Februari, Aura Cinta
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 3 (2024): Penguatan Literasi Keuangan, Inovasi UMKM, dan Transformasi Pembelajaran pada E
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i3.1954

Abstract

Luhuring Budi Integrated Islamic Elementary School (SD IT) is one of the 6-year program educational institutions that not only provides education based on the national curriculum but also prioritizes Islamic education with the aim of producing graduates who are knowledgeable and have noble morals. The operation of SD IT Luhuring Budi not only comes from the School Assistance Fund (BOS) but also comes from routine student guardian contributions (SPP), development fees, uniform fees, and student shuttle bus fees. The payment of these contributions can be made in cash or in installments and some of the payments are through the homeroom teacher and some directly to the finance department. Based on the results of the interview of the FEB PKM Team with the Principal of SD IT Luhuring Budi, information was obtained that the principal needed information on the amount of bills (accounts receivable) and cash balances in real time. However, the human resources of SD IT Luhuring Budi (finance department and homeroom teacher) do not have an educational background in the Accounting Field so they do not have knowledge about financial records. Therefore, the Community Service Team of FEB Unilak Lecturers is motivated to provide financial recording knowledge at SD IT Luhuring Budi which aims to improve the knowledge of finance and homeroom teachers so that in the future they can do financial recording according to Accounting Science and can provide the information needed. The methods used are conducting pre-tests, material delivery, training, questions and answers, and post tests. The results achieved from this PKM activity were obtained from the comparison of post test results with pre-test results. The results of the comparison of the post test with the results of the pre-test showed that before the PKM, the Finance Section and the Homeroom Teacher of SD IT Luhuring Budi had financial knowledge but was not in accordance with Accounting Science. In other words, the knowledge of financial recording is still low. After PKM, there is an increase in financial recording knowledge in accordance with Accounting Science, especially recording using special journals. Keywords: Financial Recording, SD IT Luhuring Budi
PENGARUH EDUKASI DAN MANFAAT TERHADAP MINAT BERIVESTASI MAHASISWA DIPASAR MODAL Rita Wiyati¹, Neneng Salmiah², Rafidianto Wibisono³, Al Amin Permadani⁴
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 1 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v22i1.25511

Abstract

Indonesia Stock Exchange (IDX) Investment Gallery serves as a platform to introduce the capital market to the academic community early on. By 2024, the investor demographic is expected to be dominated by millennials, with over 50% of investors aged under 40. This indicates an increasing awareness among the younger generation of the benefits of investing in the capital market. Data from the IDX also show that millennial investors dominate the capital market in Riau. This study employs a qualitative approach, collecting data through interviews, field notes, questionnaires, and official documents. The findings reveal a significant partial influence of the education variable (X1) on students' interest in investing (Y) in the capital market, as indicated by a t-value (2.753) > t-table (1.980) and a significance value of 0.007 < 0.05. The benefits variable (X2) also significantly affects students' investment interest (Y), with a t-value (6.891) > t-table (1.980) and a significance value of 0.000 < 0.05. Simultaneous statistical testing shows that both education (X1) and benefits (X2) together significantly influence students' interest in investing (Y) in the capital market, with an F-value (46.851) > F-table (1.39) and a significance value of 0.000 < 0.05.
PENGARUH PROFITABILITAS, LEVERAGE DAN NILAI PASAR TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD & BEVERAGE DI BURSA EFEK INDONESIA Safitri, Kiki Rezky; Oemar, Fahmi; Salmiah, Neneng
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2072

Abstract

The purpose of this study is to examine how market value, profitability, and leverage affect stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 timeframe. The Price to Earnings Ratio (PER), which measures market value, the Debt to Equity Ratio (DER), which measures leverage, and Return on Assets (ROA), which measures profitability, are the independent variables employed in this study. The stock price is the study's dependent variable. The study employs a quantitative methodology and uses secondary data from firm financial records obtained through purposive sampling. A total of 24 companies were chosen as samples, and 72 observations were made over the course of three years. Panel data regression analysis using the f test, t test, and coefficient of determination (R2) is the data analysis method employed. The findings indicated that market value (PER) has a substantial positive impact on stock prices, profitability (ROA) has a significant positive impact on stock prices, and leverage (DER) has no significant impact on stock prices. At the same time, market value, profitability, and leverage all have a big impact on stock prices. This study offers useful recommendations for both corporate management in controlling variables that impact stock prices and investors in evaluating the firm's financial performance prior to making an investment
PEMBUATAN DAFTAR ASET TETAP DAN MENGHITUNG BEBAN PENYUSUTAN PADA SD IT LUHURING BUDI KELURAHAN AGROWISATA KECAMATAN RUMBAI BARAT Salmiah, Neneng; Wiyati, Rita; Wibisono, Rafidianto; Februari, Aura Cinta
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 1 (2025): Penguatan Pendidikan, Pemberdayaan Masyarakat, dan Transformasi UMKM di Era Ber
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i1.2010

Abstract

Fixed assets are one of the assets owned by entities including the Luhuring Budi Integrated Islamic Elementary School (SD IT). Fixed assets are presented in the Statement of Financial Position as the acquisition price consists of land, school buildings, equipment and vehicles. Fixed assets have a limited useful life except for land, so fixed assets other than land must be depreciated and recorded as depreciation expenses. The depreciation expense is presented in the Income Statement as a deduction of income. This Community Service (PKM) is a continuation of the previous PKM, namely the financial recording of SD IT Luhuring Budi where after recording the purchase of fixed assets should be followed by making a list of fixed assets. However, from the previous PKM activities, information was obtained that SD IT Luhuring Budi had not made a list of fixed assets and did not have a depreciation expense account. This is because the Bookkeeping Section and Treasurer of SD IT Luhuring Budi do not have knowledge about making a list of fixed assets and calculating depreciation expenses. Therefore, the PKM Team of FEB Unilak Lecturers is motivated to carry out advanced PKM to provide knowledge about making a list of fixed assets and calculating depreciation expenses to the Bookkeeping Section and Treasurer of SD IT Luhuring Budi. The methods used are conducting pre-tests, material submissions, training, questions and answers, and post tests. The results achieved from this PKM activity were obtained from the comparison of post test results with pre-test results. The results of the comparison of the post test with the pre-test showed that before the PKM, most of the participants, namely the Treasurer, Operational and Bookkeeping Section, Education Personnel and several teachers of SD IT Luhuring Budi did not have the knowledge and skills to make a list of fixed assets and calculate depreciation expenses using Microsoft Excel. After the PKM, there is an increase in knowledge and skills in listing fixed assets and calculating depreciation expenses using Microsoft Excel.
PENGARUH PEMBERIAN KREDIT USAHA RAKYAT TERHADAP PERKEMBANGAN USAHA NASABAH BANK RIAU KEPRI SYARIAH KCU PEKANBARU) Wiyati, Rita; Salmiah, Neneng; Syafirah, Syafirah; Al Amin, Al Amin
Jurnal Daya Saing Vol. 10 No. 2 (2024): Kinerja SDM, Perilaku Konsumen, dan Transformasi Bisnis pada Era Digital dan O
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i2.1618

Abstract

People's Business Credit is one of the government's efforts to develop the productive sector, especially by helping business actors to obtain financing through the People's Business Credit program, also applies at BRK Syariah by offering various loan products for individuals, businesses or companies. BRK Syariah provides financing facilities intended for micro and small businesses. In developments over the last five years, the disbursement of the People's Business Credit funds has fluctuated, this certainly affects the development of small businesses This research aims to determine the effect of providing people's business credit on the business development of BRK Syariah Pekanbaru customers. Data sources with primary and secondary data, data analysis used is quantitative data. The data analysis technique used is quantitative descriptive. The research results show that the provision of people's business credit has a significant and positive influence on the development of customers' businesses as evidenced by the calculated t value (13,794) > t table (2,021). With a regression value of Y= 1.267 + 0.919X with an R Square value of 84.5%. Keywords: Business Development, People's Business Credit
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT GOING CONCERN TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MINYAK, GAS DAN BATU BARA YANG TERDAFTAR DI BEI 2019-2022 Putri, Seppi Suciani; Oemar, Fahmi; Salmiah, Neneng
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1793

Abstract

The purpose of this study is to determine how factors such as profitability, creditworthiness, company size, and the prior year's business continuity assessment report affect the current business continuity assessment report. The methodology of this study was quantitative. The study examined ten oil, gas and coal companies listed on the Indonesian Stock Exchange between 2019 and 2022. The study used a deliberate sampling technique to determine the sample size. Using SPSS version 25, this study used logistic regression analyzes to test the hypothesis. The audit results showed that the size, profitability and creditworthiness of the company have a significant impact on the audit opinion on the going concern. The going concern statement for the current year had no impact on the going concern statement for the previous year. Keywords: Profitability, solvency, company size and business continuity compared to the previous year. audit opinion
ANALISIS PENGGUNAAN TEKNOLOGI INFORMASI DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM DI KOTA PEKANBARU NANDA, SATRIA TRI; SALMIAH, NENENG
Jurnal Daya Saing Vol. 3 No. 3 (2017): Dinamika Pengembangan Organisasi, Keuangan, Pendidikan, dan Kewirausahaan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v3i3.109

Abstract

Penelitian ini bertujuan untuk menganalisis penggunaan teknologi informasi dalam proses pelaporan keuangan pada UMKM di Kota Pekanbaru. Untuk menganalisis penggunaan teknologi informasi pada UMKM Kota Pekanbaru dengan mengajukan kuesioner kepada pengusaha UMKM sehingga diperoleh penjelasan tentang penggunaan tekologi informasi yang selama ini digunakan. Pengukuran penggunaan teknologi informasi yang terdiri dari : Durasi Penggunan Komputer, Frekuensi Penggunan Komputer, Keragaman Aplikasi Yang Digunakan, dan Jenis Laporan Keuangan. Pengolahan data dilakukan dengan metode analisis deskriptif menggunakan aplikasi SPSS versi 20 melalaui distribusi frekuensi, grafik, dan analisa modus. Dari hasil penelitian di temukan bahwa UMKM di Kota Pekanbaru belum maksimal dalam penggunaan teknologi informasi. Kata kunci : Penggunaan Teknologi Informasi, Laporan Keuangan.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM : SURVEY PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA PEKANBARU Salmiah, Neneng; Nanda, Satria Tri; Adino, Intan
Jurnal Akuntansi Kompetif Vol. 3 No. 1 (2020): Dinamika Akuntansi Modern: Tantangan Audit, Perpajakan, dan Literasi Keuangan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v3i1.455

Abstract

Penelitian ini dilakukan di Dinas Koperasi dan UKM Kota Pekanbaru, bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penyusunan laporan keuangan menurut SAK EMKM. Faktor-faktor tersebut terdiri dari: sosialisasi SAK EMKM, latar belakang pendidikan, persepsi dan pemahaman tentang Pengusaha UKM. Populasi dalam penelitian ini adalah semua UMKM yang memiliki IUMK di Departemen Koperasi dan UKM Kota Pekanbaru yang berjumlah 1,102 unit, dan jumlah sampel yang diperoleh adalah 92 unit menggunakan Slovin Formula dan metode pemilihan sampel adalah purposive sampling. Penelitian ini menggunakan data primer dengan kuesioner dan menggunakan analisis regresi berganda. Hasil analisis menemukan bahwa sosialisasi dan pemahaman SAK EMKM tentang Pengusaha UKM memiliki dampak positif dan signifikan terhadap penyusunan laporan keuangan menurut SAK EMKM, tetapi latar belakang pendidikan dan persepsi jika Pengusaha UKM tidak berdampak pada penyusunan laporan keuangan menurut SAK EMKM.Kata kunci: sosialisasi SAK EMKM, latar belakang pendidikan, persepsi, pemahaman, SAK EMKM
PERANAN BUMDes DALAM MENINGKATKAN PADes : SURVEY PADA BUMDes AMANAH SEJATERA DESA SUNGAI BULUH KABUPATEN KUANTAN SINGINGI Salmiah, Neneng; Nanda, Satria Tri; Adino, Intan
Jurnal Akuntansi Kompetif Vol. 3 No. 3 (2020): Dinamika Akuntansi Modern: Audit, Perbankan, dan Literasi Keuangan UMKM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v3i3.517

Abstract

Studi ini dilakukan di BUMDes Amanah Sejahtera Desa Sungai Buluh Kabupaten Kuantan Singingi, dengan fokus pada peran BUMDes dalam meningkatkan PADes. Rumusan masalah dalam penelitian ini adalah bagaimana BUMDes Amanah Sejahtera dapat meningkatkan PADes Desa Sungai Buluh Kabupaten Kuantan Singingi. Penelitian ini termasuk penelitian kualitatif dengan pendekatan deskriptif. Dan menganalisis data menggunakan metode interaktif menurut Miles, Hubberman & Saldana (2013). Hasil penelitian ini menunjukkan bahwa keberadaan BUMDes Amanah Sejahtera meningkatkan Pendapatan Asli Daerah (PADes) Desa Sungai Buluh Kabupaten Kuantan Singingi.
PERANAN KADes DALAM MENINGKATKAN KINERJA BUMDes : SURVEY PADA BUMDes AMANAH SEJATERA DESA SUNGAI BULUH KABUPATEN KUANTAN SINGINGI Salmiah, Neneng; Nanda, Satria Tri; Adino, Intan
Jurnal Akuntansi Kompetif Vol. 4 No. 1 (2021): Perkembangan Akuntansi Kontemporer: Integrasi Sektor Publik, Bisnis, dan Keseha
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i1.617

Abstract

Penelitian ini berlangsung di Badan Usaha Milik Desa (BUMDes) Amanah Sejahtera Desa Sungai Buluh Kecamatan Kuantan Singingi. Masalah penelitian difokuskan pada Peran Kepala Desa Desa Sungai Buluh dalam Meningkatkan Kinerja BUMDes Amanah Sejahtera. Tujuan penelitian ini adalah untuk mengetahui peran Kepala Desa Desa Sungai Buluh dalam Meningkatkan Kinerja BUMDes Amanah Sejahtera di Kecamatan Kuantan Singingi. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif dan menggunakan metode interaktif dalam menganalisis datanya. Kesimpulan dari penelitian ini adalah bahwa peran Kepala Desa Desa Sungai Buluh dalam Meningkatkan kinerja BUMDes adalah sebagai fasilitator dalam pembentukan dan pengembangan, sebagai mediator dalam pelatihan, sebagai motivator kepada direksi dan sebagai pengawas dalam pengoperasian BUMDes Amanah Sejahtera.
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