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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Bisnis Indonesian Journal of Economics, Social, and Humanities Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Pengabdian Kompetitif
Zaharman Zaharman, Zaharman
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS KINERJA KEUANGAN PEMERINTAH PADA BADAN KEUANGAN KABUPATEN LIMA PULUH KOTA Safitri, Annisa Desi; Putri, Lodia Dwika; Zaharman, Zaharman
Jurnal Akuntansi Kompetif Vol. 6 No. 3 (2023): Kinerja Keuangan dan Perilaku Keuangan: Perspektif UMKM, Pemerintah, dan Korpor
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i3.1487

Abstract

The purpose of this research is to find out and analyze the government's financial performance in the Fifty Cities Regency Finance Agency in 2017-2021 by using the ratio of degrees of fiscal decentralization, the ratio of independence, the ratio of PAD effectiveness, the ratio of efficiency, and the ratio of activity.The object of this research is the Budget Realization Report obtained from the Fifty Cities District Finance Agency, the type of data used is quantitative data in the form of a report on the realization of the Fifty Cities District budget for 2017-2021. Data sources are primary data and secondary data. Data collection techniques are observation, documentation, literature studies and interviews.The results of the study show that based on data analysis and discussion that has been carried out the government's financial performance at the Lima Puluh Kota Regency Financial Board seen from the Ratio of the Degree of Fiscal Decentralization and the Ratio of Regional Financial Independence are still in the "very less" category, the Effectiveness Ratio is in the "effective" category, the Ratio Efficiency in the "less efficient" category was only "efficient" with a percentage of 70% in 2018, the Activity Ratio in operating expenditures was in the "good" category, and in capital expenditures it was in the "bad" category. Keywords: Analysis, Financial Performance, and Government
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT PEMBANGUNAN JAYA ANCOL Tbk TAHUN 2016-2020 Israr, Dyna Aulia; Zaharman, Zaharman; Novianti, Serly
Jurnal Akuntansi Kompetif Vol. 7 No. 1 (2024): Pengendalian, Kinerja Keuangan, dan Peran Audit di Era Dinamis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i1.1619

Abstract

The research was conducted at PT Pembangunan Jaya Ancol Tbk which is a company that is included in the tourism and recreation industry listed on the Indonesia Stock Exchange. The purpose of this study is to assess and analyze the financial performance of PT Pembangunan Jaya Ancol Tbk from 2016 to 2020 using financial ratio analysis. The financial ratio used is the liquidity ratio consisting of the current ratio, the fast ratio and the cash ratio. The solvency ratio consists of the debt to asset ratio, debt to equity ratio, and long-term debt to equity ratio. The activity ratio consists of the turnover of fixed assets and the turnover of total assets. The profitability ratio consists of net profit margin, return on investment, and return on equity. The growth ratio consists of sales growth and profit growth. The data used in this study is the financial report data of PT Pembangunan Jaya Ancol Tbk from 2016 to 2020. The results of this study show the financial performance of PT Pembangunan Jaya Ancol Tbk in 2016-2020 as measured by the ratio of liquidity, solvency, activity, profitability in a bad state and the growth ratio has increased and decreased. From this financial ratio analysis, it can be seen that the financial performance of PT Pembangunan Jaya Ancol Tbk is not good because the company's average ratio is below the industry average. Keywords: Financial Ratio Analysis, Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio, and Growth Ratio
PENERAPAN PEMADANAN NIK-NPWP DI MAS AL FAJAR Zaharman, Zaharman; Novianti, Serly; Arini, Arini
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.v7i3.1603

Abstract

Mengingat pentingnya Penerapan Pemadanan NIK-NPWP di MAS AL FAJAR untuk mendukung reformasi perpajakan di Indonesia maka menjadi salah satu perwujudan kegiatan pengabdian kepada Masyarakat (PKM) dalam perpajakan. Maka penulis melakukan kegiatan Penerapan Pemadanan NIK-NPWP di MAS AL FAJAR Metode kegiatan yang akan dilakukan demi tercapainya tujuan pengabdian kepada masyarakat ini meliputi: 1) Pretest: berupa kuesioner yang diberikan sebelum kegiatan pendampingan (ceramah dan diskusi) dimulai. 2)Diskusi dan dialog langsung: berupa penyampaian materi , terdiri dari pesan (verbal dan nonverbal), yaitu bentuk informasi atau penjelasan yang disampaikan kepada peserta. Media Penyuluhan: terdiri dari: gambar atau slide (PPT), yaitu media penyuluhan yang mengandung tampilan pesan-pesan penyuluhan. 3) Penyerahan plakat dari tim pengabdian kepada mitra. 4) Postest: berupa kuesioner yang diberikan setelah kegiatan penyuluhan selesai. Hal ini ditujukan agar mitra benar-benar merasakan manfaat dari kegiatan Program Pengabdian Kepada Masyarakat ini, dan dapat merasakan bahwa kegiatan Program Pengabdian Kepada Masyarakat ini bersifat insidentil saja, kapanpun mereka perlu bantuan pengetahuan, maka pengusul akan menanggapinya. Peserta yang mengikuti kegiatan penerapan pemadanan NIK-NPWP di Madrasah Aliyah Swasta Al Fajar berjumlah 10 orang. Adapun hasil dari pengabdian telah berhasilnya dilakukan pemadanan NIK-NPWP di sekolah MAS Al Fajar kepada guru-guru yang mengajar di sana.
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

Abstract

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.
THE EFFECT OF INTERNAL CONTROL SYSTEM ON FINANCIAL MANAGEMENT AT BLUD PETALA BUMI HOSPITAL, RIAU PROVINCE Arini, Arini; Zaharman, Zaharman; Novianti, Serly
Indonesian Journal of Economics, Social, and Humanities Vol 5 No 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.5.3.181-189

Abstract

This study aims to determine the effect of the internal control system on financial management at the BLUD of Petala Bumi Hospital, Riau Province. The population in this study were employees at the Petala Bumi Hospital, Riau Province, which consisted of 11 people from the Finance Section, 6 people from Casemix, 3 people from Cashier, 4 people from Planning, 6 people from Logistics and Assets. This research approach uses quantitative with primary data sources. The analytical method used is Simple Linear Regression with the help of SPSS 23. The statistical test results show that the Internal Control System has a significant effect on financial management at the BLUD of Petala Bumi Hospital, Riau Province.
LITERASI KEPADA MASYARAKAT DALAM PROGRAM PENCATATAN KEUANGAN SYARIAH MENGGUNAKAN MODUL MANAJEMEN KEUANGAN SYARIAH Novianti, Serly; Zaharman, Zaharman; Arini, Arini; Trisno, Raymond; Margaretha S, Giovanny
Jurnal Pengabdian Kompetitif Vol. 3 No. 1 (2024): Pengabdian Masyarakat Berbasis Pengetahuan: Meningkatkan Kesejahteraan dan Damp
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v3i1.1804

Abstract

In this modern era, financial literacy has become a very important thing. Financial literacy is an alternative strategy for building economic growth and financial stability so that we can survive and face the various services available. The concept of sharia finance involves better financial management and selecting investments that are halal and profitable. The role of students in increasing sharia literacy is very important to socialize it to the community, which will ultimately be implemented by the community itself. Community service in the sharia financial recording program using the sharia financial management module. Provides an introduction to sharia accounting. This occurs due to a lack of socialization regarding sharia financial literacy, so that students have difficulty applying it in everyday life. Therefore, long-term socialization is needed so that students can understand it well.
IMPLEMENTASI DIGITALISASI LAPORAN KEUANGAN DAN IMPLIKASINYA TERHADAP KINERJA KEUANGAN UMKM DI RIAU Novianti, Serly; Zaharman, Zaharman; Arini, Arini; Putri, Aprilia Milanda; Jaya, Raymond Trisno
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2014

Abstract

Abstract : This study aims to analyze the implementation of digitization of financial statements and its impact on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Riau. The research was conducted on 100 respondents consisting of MSME actors with types of trading, culinary, service, and production/manufacturing businesses. The research method used is a descriptive quantitative approach with data collection through surveys, interviews, and literature studies. The results of the study show that 55% of MSME actors have adopted digital applications for financial records, while 45% still use manual methods. Digitization of financial statements has a positive impact on financial performance, such as increased operational efficiency (70% of respondents reported saving up to 2-3 hours per week), increased data accuracy (65% of respondents felt more accurate), and ease of decision-making (75% of respondents felt helped in determining financial strategies). In addition, 50% of respondents reported an average turnover increase of 10-15% after the implementation of digitalization. However, the study also found some challenges, such as limited internet access (40%), limited hardware (25%), and lack of digital literacy (35%). This study concludes that digitization of financial statements has great potential to improve the financial performance of MSMEs, but its success requires support in the form of adequate technology infrastructure, digital literacy training, and supportive government policies.
STRATEGI PEMERINTAH KOTA PEKANBARU DALAM PEMBERDAYAAN DAN PEMBINAAN UMKM MENGHADAPI MEA HARDI, HARDI; ZAHARMAN, ZAHARMAN
Jurnal Daya Saing Vol. 4 No. 1 (2018): Eksplorasi Manajemen Kinerja, Pasar, dan Pemasaran
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v4i1.130

Abstract

Penelitian dilakukan di Kota Pekanbaru dengan tujuan untuk menganalisis Srategi Pemerintah Kota Pekanbaru dalam pemberdayaandan Pembinaan UMKM dan mengoptimalisasikan Peranan Pemerintah Kota Pekanbaru terkait Pemberdayaan dan Pembinaan UMKM dalam menghadapi Masyarakat Ekonomi Asean (MEA) lalu bagaimana denga Pemberdayaan yang dilakukan, pembinaan yang dilakukan oleh pemerintah kota Pekanbaru juga terkait dengan kontribusi dari APBD. Metode yang digunakan dalam penelitian ini adalah analisa kuantitatif dan Kualitatif yaitu dengan menganalisis strategi Pemberdayaan dan Pembinaan pelaku UMKM dalam menghadapi MEA dengan membanding antara yang diterima oleh UMKM dan dana yang telah disediakan oleh pemeritah kota Pekanbaru memalui APBD. Hasil penelitian strategi pemberdayaan dan pembinaan UMKM Para pelaku Usaha Mikro, Kecil dan Menegah (UMKM) di Riau khusunya di Kota Pekanbaru dinilai belum mampu mengembangkan berbagai usaha terutama dalam menghadapi persaingan bebas kawasan Asia Tenggara pada tahun 2016. dan masalah perizinan masih sulit, banyaknya birokrasi yang sulit dan prosesnya belum teredukasi ke semua UMKM. Kata Kunci: Strategi, Pemberdayaan, Pembinaan, Usaha Kecil Menengah
ANALISIS KONTRIBUSI ACCOUNTING DAN AKUNTAN TERHADAP PERKEMBANGAN DAN PENGUNGKAPAN SUSTAINABLE REPORTING Siregar, Inova Fitri; Rasyad, Rinayanti; Zaharman, Zaharman
Jurnal Akuntansi Kompetif Vol. 2 No. 2 (2019): Perilaku dalam Akuntansi: Arah Baru Pengembangan Ilmu dan Praktik
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.766 KB) | DOI: 10.35446/akuntansikompetif.v2i2.342

Abstract

Penelitian ini bertujuan untuk mengetahui analisis kontribusi Accounting dan Akuntan terhadap Sustainable Reporting dan penelitian ini bertujuan untuk melihat kontribusi akuntan dan accounting diharuskan untuk mampu dan mempunyai pemahaman akuntansi berbasis Sustainable reporting dan ini semua sangat berkaitan dengan kebutuhan pembelajaran mahasiswa jurusan akuntansi, artinya dengan melihat seberapa besar pengetahuan accounting dan akuntan terhadap perkembangan Sustainable reporting dipekanbaru , penelitian ini diharapkan akan mampu melihat kebutuhan pembelajaran, Sustainable reporting apa yang sebenarnya yang benar-benar diterapkan perusahaan pada saat ini. Metode dalam penelitian ini adalah purposive sampling dan menguji Bagaimana Accounting dan Akuntan berkonstribusi terhadap Sustainable Reporting sehingga dapat diketahui bagaimana Accounting dan Akuntan berkonstribusi terhadap Sustainable Reporting . Sampel yang digunakan adalah seluruh Accounting dan Akuntan yang ada dikota Pekanbaru. Terdapat 60 Accounting dan Akuntan yang menjadi sampel dalam penelitian ini. Hasil penelitian ini adalah Kata Kunci : Accounting, Akuntan dan Sustainable Reporting
DAMPAK PENGGUNAAN INTERNET BAGI MAHASISWA DISAAT COVID-19 (Studi Kasus pada Mahasiswa Jurusan Akuntansi Universitas Lancang Kuning) Zaharman, Zaharman; Arini, Arini; Novianti, Serly
Jurnal Akuntansi Kompetif Vol. 5 No. 1 (2022): Pengelolaan Keuangan Sektor Publik dan Privat di Masa Pandemi: Tantangan dan In
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i1.859

Abstract

Penelitian ini bertujuan untuk menganalisis dampak penggunaan internet bagi mahasiswa disaat Covid-19pada mahasiswa jurusan akuntansi Universitas Lancang Kuning. Adapun metode yang digunakan dalam penelitian ini menggunakan metode penelitian analisis deskriptif kualitatif. Dan sampel yang di gunakan dalam penelitian ini sebanyak 90 mahasiswa. Pendefinisian sampel menggunakan metode Yamane. Hasil Penelitian ini menunjukkan bahwa aspek keterhubungan dan aspek pembelajaran pada pembelajaran daring menggunakan whatsapp group (WAG) menurut sudut pandang mahasiswa lebih tinggi dibandingkan dengan menggunakan webinar Zoom, blanded learning, google meet dll. Mahasiswa lebih memilih menggunakan whatsapp groupdan classroomuntuk digunakan dalam pembelajaran daring pada masa pandemi COVID-19. Dampak positif akan dirasakan bagi mahasiswa yang mau mempergunakan internet (kuota) yang diberikan pemerintah dengan baik dan benar untuk menambah wawasan dan berbagai ilmu yang berhubungan dengan perkuliahannya. Sedangkan dampak negatif akan terjadi kepada mahasiswa yang tidak bisa menggunakan internet dengan sebaik mungkin, karena internet yang mereka habiskan, untuk hal yang tidak banyak manfaat, seperti bermain game, leihat status-status instagram, facebook, dan lain-lain.
Co-Authors Amalia, Nabila Sarah Arini Arini Dwika Lodia Putri Hardi Hardi, Hardi Ika Berty Apriliyani Indarti Indarti Inova Fitri Siregar, Inova Fitri Israr, Dyna Aulia Jaya, Raymond Trisno Margaretha S, Giovanny Neneng Salmiah, Neneng Novianti, Serly Putri, Aprilia Milanda Rasyad, Rinayanti Safitri, Annisa Desi Trisno, Raymond