Articles
<![CDATA[Pengaruh Activity Based Costing terhadap Peningkatan Kinerja Keuangan ]]>
<![CDATA[Erni Suryandari F]]>;
<![CDATA[Susanto Susanto]]>;
<![CDATA[Muhammad Ali Aqsa]]>
<![CDATA[ Journal of Accounting and Investment Vol 7, No 2: July 2006 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This research was done to identify the influence of Activity-Based Costing toward the development of financial performance (Empirical Study in Stock Exchange of Jakarta). The respondents of this research are internal auditors in manufacturing companies whose names are registered in Indonesian Capital Market Directory in 2004. The obtained primary data in this research was from questionnaires that was sent to the respondents by using cross-sectional survey method. The data was processed by using Structural Equation Modeling (SEM) through goodness of fit index, confirmatory model and structural similarities experiments. The three tested factors in this research are ABC success, other initiative and enabler are listed in hypothesis that influence toward financial performance. The result of the research shows there is significant influence between ABC success toward the development of financial performance; on the other hand, other initiative and enablers don’t have significant influence toward the development of financial performance.]]>
<![CDATA[Pengelola Usaha Ayam Petelur Sebagai Upaya Pengembangan Bumdes Desa Talang Sei Limau Kecamatan Rakit Kulim Kabupaten Indragiri Hulu ]]>
<![CDATA[Iskandar, Iskandar]]>;
<![CDATA[Yapentra, Arhipen]]>;
<![CDATA[Anuar, Saiful]]>;
<![CDATA[Mardan, J. Ardan]]>;
<![CDATA[Dzikra, Faira Medina]]>;
<![CDATA[Aqsa, Muh. Ali]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 6 (2024): Agustus ]]>
Publisher : <![CDATA[Amirul Bangun Bangsa ]]>
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DOI: 10.59837/jpmba.v2i6.1158
<![CDATA[Usaha Kecil dan Menengah (UKM) merupakan salah satu pilar kekuatan ekonomi masyarakat, baik dalam menyediakan sarana produksi, tenaga kerja maupun rantai pemasarannya. Namun demikian tidak sedikit UKM harus gagal ditengah jalan ataupun tidak mampu berkembangan, kondisi ini juga terjadi pada BUMDes Talang Sei Limau. Tujuan pelaksanaan program ini adalah peningkatan kapasitas usaha baik dari aspek produksi maupun aspek manajemen. Metode yang akan digunakan dalam mengatasi permasalahan dan mencapai tujuan adalah dengan memberikan pelatihan dan bimbingan secara langsung. Semua kegiatan dilakukan bersama oleh pengelola dengan dibimbing oleh tim pelaksana. Hasil kegiatan adalah : (1) Dimilikinya pemahaman dan kemampuan BUMDes dalam melakukan perencanaan usaha; (2) Dimilikinya kemampuan dalam melakukan efektifitas dan efisiensi usaha; (3) Dipahaminya pentingnya kebersihan dan sanitasi kandang; dan (4) Meningkatnya kesehatan ayam, produksi telur dan pendapatan peternak. Kesimpulan dari hasil pelaksanaan program adalah usaha ternak ayam ras petelur BUMDes Talang Sei Limau mengalami peningkatan produksi sebesar 15% dan peningkatan efisiensi usaha 12% sebagai dampak dari perbaikan aspek produksi dan manajemen usaha.]]>
<![CDATA[Studi Tiru dan Pembinaan UMKM di Kuala Lumpur Malaysia Bersama Koperasi Unit Desa Bangun Bonai Lestari ]]>
<![CDATA[Anuar, Saiful]]>;
<![CDATA[Iskandar, Iskandar]]>;
<![CDATA[Yapentra, Arhipen]]>;
<![CDATA[Aqsa, Muh. Ali]]>;
<![CDATA[Bishry, Hasanul]]>;
<![CDATA[Kurniawan, Teuku Reza]]>;
<![CDATA[Fakhri, Rizqi]]>
<![CDATA[ Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 2 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan ]]>
Publisher : <![CDATA[Penerbit Widina, Widina Media Utama ]]>
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DOI: 10.59818/jpm.v5i2.1464
<![CDATA[This study aims to examine and identify the impact of the study program and coaching conducted by STIE Riau in collaboration with the Bangun Bonai Lestari Village Cooperative Unit in Kuala Lumpur, Malaysia. This program focuses on the development of Micro, Small, and Medium Enterprises (MSMEs) based on the coaching model that has been implemented in Kuala Lumpur. This study uses a qualitative approach with interviews and observations as data collection methods. The results of the study indicate that the study program and coaching of MSMEs has succeeded in increasing the capacity of local entrepreneurs in terms of managerial and technology utilization. In addition, this cross-country collaboration also shows the importance of support from cooperatives in optimizing the potential of MSMEs. This study suggests that similar programs be expanded with an emphasis on digital marketing aspects and better financial management.ABSTRAKPenelitian ini bertujuan untuk mengkaji dan mengidentifikasi dampak dari program studi tiru dan pembinaan yang dilakukan oleh STIE Riau bekerja sama dengan Koperasi Unit Desa Bangun Bonai Lestari di Kuala Lumpur, Malaysia. Program ini difokuskan pada pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) dengan berbasis pada model pembinaan yang sudah diterapkan di Kuala Lumpur. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara dan observasi sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa program studi tiru dan pembinaan UMKM berhasil meningkatkan kapasitas pengusaha lokal dalam hal manajerial dan pemanfaatan teknologi. Selain itu, kerjasama lintas negara ini juga menunjukkan pentingnya dukungan dari koperasi dalam mengoptimalkan potensi UMKM. Penelitian ini menyarankan agar program serupa diperluas dengan penekanan pada aspek pemasaran digital dan pengelolaan keuangan yang lebih baik.]]>
<![CDATA[ANALISIS HUBUNGAN KOMPENSASI DENGAN KINERJA KARYAWAN PT. BIMA SAKTI PERTIWI PEKANBARU ]]>
<![CDATA[Aqsa, Muhammad Ali]]>
<![CDATA[ Jurnal Daya Saing Vol. 4 No. 2 (2018): Tata Kelola, SDM, dan Perilaku Konsumen dalam Mendorong Pembangunan Ekonomi Lok ]]>
Publisher : <![CDATA[Komunitas Manajemen Kompetitif ]]>
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DOI: 10.35446/dayasaing.v4i2.224
<![CDATA[Penelitian ini dilakukan di PT. Bima Sakti Pertiwi Pekanbaru. Tujuan dari pelaksanaan penelitian ini adalah untuk mengetahui seberapa besar hubungan antara variabel kompensasi dengan variabel kinerja. Jumlah sampel dalam penelitian ini adalah sebanyak 32 responden, karena sampel dalam penelitian ini berjumlah di bawah 100 maka peneliti menggunakan teknik sampel jenuh dalam penentuan sampel. Teknik analisis data dalam penelitian ini menggunakan metode deskriptif dan kuantitatif. Dimana pada metode kuantitatif, peneliti menggunakan korelasi sederhana. Dimana diperoleh hasil 0,746. yang berarti kedua variabel memiliki hubungan yang kuat dan positif. Hasil penelitian ini menunjukkan bahwa ada hubungan yang kuat dan positif antara kompensasi dan kinerja karyawan pada PT. Bima Sakti Pertiwi Pekanbaru.]]>
<![CDATA[ANALISIS PENGARUH KEPEMIMPINAN TRANFORMASIONAL, KEPEMIMPINAN TRANSAKSIONAL DAN TINGKAT USIA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) GURU DI SMPS YPPI TUALANG PERAWANG ]]>
<![CDATA[Aqsa, Muhammad Ali]]>
<![CDATA[ Jurnal Daya Saing Vol. 7 No. 2 (2021): Perilaku Konsumen, Pengembangan UMKM, dan Inovasi Pelayanan di Era Adaptasi Bar ]]>
Publisher : <![CDATA[Komunitas Manajemen Kompetitif ]]>
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DOI: 10.35446/dayasaing.v7i2.657
<![CDATA[Penelitian ini dilakukan untuk mengetahui pengaruh model kepemimpinan dan usia seseorang terhadap perilaku kewargaan organisasional. Model kepemimpinan yang diadopsi dalam penelitian ini adalah kepemimpinan transformasional dan kepemimpinan transaksional. Tujuannya agar dapat berkontribusi dalam penelitian akademik dan bisnis, sehingga diharapkan dapat memaksimalkan pola kepemimpinan yang digunakan dan jenjang usia. Teknik analisis dalam penelitian ini menggunakan regresi linier berganda melalui aplikasi statistik eviews 9. Sampel dalam penelitian ini adalah 32 guru di SMPS YPPI Tualang Perawang. Hasil dalam penelitian ini menunjukkan bahwa Kepemimpinan Transformasional, Kepemimpinan Transaksional dan Tingkat Usia secara bersama-sama berpengaruh signifikan terhadap variabel Organizational Citizenship Behavior (OCB) pada Guru di SMA YPPI Tualang Perawang. Namun dari 3 variabel bebas yang digunakan terdapat 1 variabel yang tidak berpengaruh signifikan yaitu variabel tingkat usia. Besarnya kontribusi pengaruh variabel bebas terhadap variabel terikat adalah sebesar 84,01%, sedangkan sisanya sebesar 15,99% dapat dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.]]>
<![CDATA[PENGARUH MUTASI JABATAN TERHADAP KINERJA PEGAWAI PADA PT PEGADAIAN (PERSERO) KANTOR WILAYAH PEKANBARU ]]>
<![CDATA[Aqsa, Muhammad Ali]]>;
<![CDATA[Olivia, Febi]]>
<![CDATA[ Eko dan Bisnis: Riau Economic and Business Review Vol. 8 No. 4 (2017) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Riau ]]>
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DOI: 10.36975/jeb.v8i4.7
<![CDATA[The study was posted on PT. Personnel (Persero) Pekanbaru Regional Office, as for the purpose of this study is to find out how much influence the position mutation on employee performance at PT. Personnel (Persero) Regional Office Pekanbaru. As for the population in this study are all employees who have received mutations during work that amounted to 33 employees. While the sample in this study amounted to 33 people with saturated sample approach. Data analysis used to measure this research using descriptive and quantitative method by performing simple linear regression. The results obtained in this study through SPSS 19 data processing showed that the value of independent variables (mutation of positions) on t test obtained t count value of 3,500 is greater than the value of t table of 2.039. based on the above results can be concluded that Ho is rejected, it means that the position mutations significantly affect the performance of employees at PT Pegadaian (Persero) Regional Office Pekanbaru. The big influence of the variable of position mutation on employee performance is 28.3% while the rest of 71.7% is influenced by other factors which are not careful in this research]]>
<![CDATA[HUBUNGAN ANTARA KETERAMPILAN KERJA DENGAN TINGKAT PRODUKTIVITAS KERJA KARYAWAN PADA PT. PEC TECH SERVICE INDONESIA SEKTOR TESO BARAT KABUPATEN PELALAWAN ]]>
<![CDATA[Aqsa, Muhammad Ali]]>
<![CDATA[ Eko dan Bisnis: Riau Economic and Business Review Vol. 9 No. 3 (2018) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Riau ]]>
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DOI: 10.36975/jeb.v9i3.31
<![CDATA[This research was conducted at PT. Pec Tech Service Indonesia West Sector Of Teso. With the aim of this study is to find out how big the relationship between skill work with employee productivity.Determination of the sample in this research is to use the sample slovin approach so obtained in this study is as much as 56 people respondents.Methods of data analysis that is used is to use the simple correlation method with coefficients of spearman rank through determination.Based on the test results, the correlation of test results obtained 0.827, so it can be inferred, there is a very strong relationship and positive between job skills with work productivity employees employee at PT. Pec Tech Service Indonesia West Sector Of The Teso]]>
<![CDATA[DAMPAK PENDIDIKAN DAN PELATIHAN TERHADAP PRODUKTIVITAS KERJA GURU PADA SMK KANSAI KOTA PEKANBARU ]]>
<![CDATA[Aqsa, Muhammad Ali]]>
<![CDATA[ Eko dan Bisnis: Riau Economic and Business Review Vol. 9 No. 4 (2018) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Riau ]]>
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DOI: 10.36975/jeb.v9i4.38
<![CDATA[This study was conducted to analyze the impact of education and training on teacher work productivity in the Kansai Vocational School in Pekanbaru City. The sample in this study were 38 teachers. The sampling technique in this study using the Sampling Census technique, where the entire population is sampled. Data analysis method using simple linear regression method. Based on the results of the research conducted, it was obtained t count of 5.154 greater than t table of 2.028 with a significance level of 0.00 smaller than 0.05. Then it can be concluded that education and training have a significant influence on the work productivity of teachers in Kansai Vocational Schools in Pekanbaru City. The influence of education and training on teacher work productivity is 42.5%, while the rest is influenced by other variables not examined in this study]]>
<![CDATA[Pengaruh Kompetensi Terhadap Kinerja Karyawan Pada Pt. Silver Silk Tour And Travel Pekanbaru ]]>
<![CDATA[Aqsa, Muhammad Ali]]>;
<![CDATA[Fitrasyah, Hagil]]>
<![CDATA[ Eko dan Bisnis: Riau Economic and Business Review Vol. 8 No. 1 (2017) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Riau ]]>
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DOI: 10.36975/jeb.v8i1.52
<![CDATA[In an organization required a system that can support the performance of the organization. One of them is a good competence and according to their respective fields of work. With the existence of a good competence certainly can support the work activities of employees more effectively and efficiently. The problem of the need to obtain superior and professional human resources expected by many companies in Indonesia both public and private business entities to compete in the current era of globalization. Coupled with the existence of Asean Economic Community (MEA), will certainly be a challenge for an organization. Today the world is characterized by an increasingly rapid development in all areas of activity, as well as in service activities. In general, the purpose of this study is to determine the effect of competence on employee performance at PT. Silver Silk Tour and Travel. The number of samples in this study as many as 53 people. The result in this research is competence has no significant effect on employee performance. The test equipment used in this study using simple linear regression, t test, and to determine the magnitude of the influence of variables using the coefficient of determination. In test the validity of the overall statement items between competence variables and performance variables declared valid because the value obtained rhitung> rtabel (0.270). Results of simple linear regression obtained value Y = 21.748 + 0.160X. From the test results partially or t test obtained tcount (1.096) <ttabel (2.007) with sig 0.278> 0.05 means competence variable is not significant to the performance variable. And the value of coefficient of determination R2 equal to 0.023 or 2.3%, it means Influence or contribution given by competence variable to performance variable equal to 2.3% while the rest equal to 97.7% influenced by other factor not examined in this research.]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA PROGRAM BURSA NIAGA DI PT RIAU MEDIA TELEVISI ]]>
<![CDATA[Aqsa, Muhammad Ali]]>;
<![CDATA[Suri, Kartika]]>
<![CDATA[ Eko dan Bisnis: Riau Economic and Business Review Vol. 7 No. 2 (2016) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Riau ]]>
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DOI: 10.36975/jeb.v7i2.82
<![CDATA[Competition in the business world in the field of multimedia information, making all areas of the business sector in particular should be able to create quality multimedia services to improve customer satisfaction in the field of multimedia. The purpose of this study aims to determine the effect of service quality which consists of tangible, reliability, responsiveness, assurance and empathy simultaneously towards customer satisfaction at the Commercial Exchange Program in PT Riau Media Television. Samples in this study amounted to 99 people who represent the users of commercial exchange program at PT. Riau Media Television. The sampling technique in this experiment that is using random sampling method in which samples were taken at random. Then for data analysis used descriptive and quantitative analysis using multiple linear regression. Based on the partial results of hypothesis testing, of the five variables that researchers do research, responsiveness variable is the most dominant variables to influence 28.3% with 7.146 t count.>. t table 1.9858 with a significance level of 0.000 < 0.05. while the variable that does not affect the reliability of variables did not significantly affect customer satisfaction in PT. Riau Media Televisi, it can be seen from the t value 0.460 <1.9858 with significance level 0.647 > 0.05 and Empathy variables with t 1,977 <1.9858 with a significance level of 0.051 > 0.05. Based on the test results the coefficient of determination, it can be concluded that the quality of service that consists of tangible, reliability, responsiveness, assurance and empathy have a significant influence on consumer satisfaction on PT. Riau Media Television with a percentage effect of 67.6%. while the remaining 32.4% is influenced by other variables not examined in this study]]>
