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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika JAE (Jurnal Akuntansi dan Ekonomi) JPGMI (Jurnal Pendidikan Guru Madrasah Ibtidaiyah Al-Multazam) Jurnal Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Computer Science and Information Technology (CoSciTech) Jurnal Farmasi dan Sains Indonesia (JFSI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Sajak: Jurnal Penelitian dan Pengabdian Sastra, Bahasa, dan Pendidikan Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Pengabdian Masyarakat ISEI Banun : Jurnal Pendidikan Islam Anak Usia Dini Journal of Citizen Research and Development
Siti Samsiah, Siti
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Social Sciences Other

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Peran Knowledge Management Dalam Meningkatkan Kinerja Universitas Samsiah, Siti; Marlina, Evi
Akuntansi & Ekonomika Vol 7 No 1 (2017): Akuntansi & Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Knowledge management memiliki peran penting dalam mempertahankan keunggulan kompetitif dan meningkatkan kinerja organisasi. Evaluasi terhadap penerapan Knowledge management menjadi semakin penting karena mampu mengarahkan organisasi untuk meningkat kinerja organisasi nya. Penelitian ini bertujuan untuk mengetahui peran knowledge management dalam meningkatkan kinerja universitas swasta di Pekanbaru. Penelitian ini merupakan penelitian survey dengan teknik penyebaran kuesioner kepada tenaga pendidik dan tenaga kependidikan. Sampel yang digunakan dalam penelitian ini berjumlah 320 orang yang terdiri atas 222 tenaga pendidik dan 98 tenaga kependidikan. Hipotesa diuji menggunakan Partial Least Square dengan software SmartPLS versi 2.0. Hasil penelitian menunjukkan bukti bahwa unsur knowledge management memiliki peran yang positif dalam meningkatkan kinerja universitas swasta di Pekanbaru, artinya terdapat korelasi yang besar antara knowledge management dan kinerja universitas swasta di Pekanbaru.
Review the Readiness of MSMEs in Indonesia Compliance with Accounting Standards Micro, Small and Medium Enterprise (SAK EMKM) Samsiah, Siti; Lawita, Nadia Fathurrahmi
Akuntansi & Ekonomika Vol 7 No 2 (2017): Akuntansi & Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This research demonstrates that despite being late to have financial reporting standards for Micro, small and medium enterprises which could help MSMEs in Indonesia in funding and for tax purposes, the willingness and readiness of the business are still questionable. This paper will first discuss a new accounting standard ruled by The Indonesian Institute of Accountants (IAI) for micro, small and medium enterprise (MSMEs) (SAK EMKM) that was adopted from IFRS and then discuss the readiness of the business to implement it. This research uses the qualitative approach with the method of in-depth interviews. From the results of interviews with several business actors, some major issues were found, such as, in general, SMEs do not make a financial record of business, the cause is the lack of human resources owned SMEs to prepare financial statements.
Pengaruh Knowledge Management Dan Teknologi Informasi Terhadap Keunggulan Bersaing Dan Kinerja Universitas Samsiah, Siti
Jurnal Manajemen Vol 22, No 2 (2018): June 2018
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.387 KB) | DOI: 10.24912/jm.v22i2.356

Abstract

This study aims to find whether there is influence of knowledge management and information technology on competitive advantage and performance of private universities in Pekanbaru. This research is a survey research with the technique of distributing questionnaires to teaching and employees. The sample used in this study amounted to 320 people consisting of 222 teaching and 98 employees. Hypotheses were tested using Partial Least Square with SmartPLS version 2.0 software. The results of testing of the proposed hypothesis show evidence that knowledge management has an influence on the competitive advantage and performance of private universities in Pekanbaru, but not with the information technology variables that show the results have no effect on the competitive advantage and performance of private universities in Pekanbaru.
ANALISIS HUBUNGAN PENDEKATAN INDIVIDUAL DENGAN PRESTASI SISWA PADA MATA PELAJARAN PAI SISWA KELAS V SD N 4 TALANG OGAN SUMBER JAYA Samsiah, Siti; Saputra, Rendy Rinaldy
JPGMI (Jurnal Pendidikan Guru Madrasah Ibtidaiyah Al-Multazam) Vol 6, No 1 (2020): JPGMI (Jurnal Pendidikan Guru Madrasah Ibtidaiyah Al-Multazam)
Publisher : STIT AL MULTAZAM

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Abstract

Penelitian ini dilatar belakangi rendahnya minat siswa kelas V di SD N 4 Talang Ogan Kecamatan Sumberjaya pada mata pelajaran PAI. Berdasarkan observasi, rendahnya  nilai  siswa  dikarenakan  masih  kurangnya  kegiatan  pembelajaran dengan metode pembelajaran yang baik.oleh karenanya, peneliti tertarik untuk melakukan penelitian yang berkaitan dengan metode pembelajaran dengan pendekatan individual dalam rangka meningkatkan prestasi siswa pada mata pelajaran PAI. penelitian ini bertujuan untuk: mengetahui hubungan antara pembelajaran individual dengan presatsi siswa kelas V pada Mata Pelajaran PAI di SD N 4 Talang Ogan Sumber Jaya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan persamaan Korelasi Product moment dengan H0 : terdapat hubungan yang signifikan antara pembelajaran individual  dengan  prestasi  siswa.  Berdasarkan  pengamatan  serta analisis  data, maka dapat disimpulkan beberapa hal yang diantaranya : 1) Terdapat hubungan yang signifikan antara pembelajaran individu dengan prestasi siswa khususnya pada mata pelajaran PAI kelas V SD N 4 Talang Ogan Sumber jaya. 2) nilai r hitung  yang  lebih  besar  dari  nilai  r  tabel.  Hal  ini  menjadi  landasan  untuk menerima H0 yang artinya pendekatan individual yang baik akan mampu meningkatkan prestasi siswa.
Psikoanalisis dalam Novel Sunyi Paling Riuh Karya Fajar Sulaiman Samsiah, Siti; Rahayu, Sri
Sajak: Jurnal Penelitian dan Pengabdian Sastra, Bahasa, dan Pendidikan Vol. 2 No. 3 (2023): Oktober 2023
Publisher : UIR Press

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Abstract

This research is motivated by the personality elements of the characters in the novel Sunyi Palinng Riuh by Fajar Sulaiman Sigmund Freud's Psychoanalytic Study. In this study, the characterizations reflect the dialogues and monologues contained in the novel. The purpose of this study is to describe, analyze, interpret and conclude the personality elements of the characters in the novel Sunyi Palinng Riuh by Fajar Sulaiman in the study of Sigmund Freud's psychoanalysis. This research uses descriptive research methods and uses a qualitative approach. The data collection technique used is Hermeneutic, namely reading, noting, and concluding techniques. The data analysis technique used is data identification, data clarification, data analysis, data interpretation, and conclusions. The results of this study can be concluded that the most dominant element of the novel Silent Most Riuh by Fajar Sulaiman is ego as much as 80 data. Basically, the ego differentiates between objects that are thought of and objects in the real world. Meanwhile, the id is the principle of serenity and seeks satisfaction of desires.
Pengaruh literasi digital, media sosial dan pengetahuan kewirausahaan terhadap minat berwirausaha mahasiswa akuntansi Universitas Muhammadiyah Riau Filia, Sarahana; Rodiah, Siti; Samsiah, Siti
Computer Science and Information Technology Vol 5 No 1 (2024): Jurnal Computer Science and Information Technology (CoSciTech)
Publisher : Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/coscitech.v5i1.7060

Abstract

Based on the results of the researcher's interview with the Head of the FEB UMRI Incubator, Mrs. Dian Puji Puspita Sari, SE., M. Ak, it shows that students' interest in entrepreneurship is still very low. This is shown by the number of Accounting students from the Faculty of Economics and Business (FEB) at Muhammadiyah University of Riau (UMRI) who only have 50 students. This figure is considered very low when compared to the number of FEB UMRI Accounting students as a whole. As accounting students, students are expected to not only master accounting knowledge but also master entrepreneurship knowledge, where this knowledge will later be able to equip students to enter the world of work. Because as students with economic and business backgrounds, students are expected not only to look for work when they graduate from college, but also to be able to create jobs for others by becoming entrepreneurs. This research aims to determine the influence of digital literacy, social media and entrepreneurial knowledge on students' entrepreneurial interest. This research uses a quantitative approach for students taking entrepreneurship courses at the Muhammadiyah University of Riau Accounting Study Program with a sample of 83 people. This research data analysis technique uses validity testing, reliability testing, classical assumption testing and hypothesis testing using multiple linear regression, t test and coefficient of determination test. The research results show that digital literacy, social media, and entrepreneurial knowledge have a partial influence on the entrepreneurial interest of students in the Accounting Study Program at Muhammadiyah University of Riau.
PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2022 Putri, Nurdiana; Marlina, Evi; Samsiah, Siti
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap nilai perusahaan dengan transparansi sebagai variable moderasi perusahaan farmasi yang terdaftar di bursa efek Indonesia tahun 2019-2022. Populasi dalam penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) sector industry konsumsi sub sector farmasi tahun 2019-2022 yang berjumlah 31 perusahaan manufaktur. Adapun teknik pengumpulan sampel yang digunakan adalah purposive sampling. Purposive sampling adalah teknik pengambilan sampel berdasarkan kriteria tertentu. Metode analisis data yang digunakan adalah metode analisis statistic deskriptif dengan SPSS. Hasil penelitian menunjukkan bahwa pengaruh penghindaran pajak terhadap nilai perusahaan dengan transparansi sebagai variable moderasi perusahan farmasi yang terdaftar di bursa efek indonesia.
PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP KECEPATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN Simamora, Klarita Pitrusani Octavia; Aristi, Mentari Dwi; Samsiah, Siti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.535

Abstract

The matter of submitting annual financial reports on time greatly affects the quality of the financial report itself. Financial reports are said to be of quality when information is presented on time and available when needed. The purpose of this study is to determine whether the condition of financial distress and the form of corporate governance of a company affect the speed of publication of annual financial reports. The study was conducted on companies engaged in the property and real estate sector and listed on the Indonesia Stock Exchange in 2021-2022. The purposive sampling technique was used to select samples with a total of 140 samples. The data in the study are secondary data. The data analysis technique is multiple linear analysis. The results of the study show that financial distress and corporate governance represented by managerial ownership and audit quality do not affect the speed of publication of annual financial reports. Meanwhile, corporate governance represented by independent commissioners, institutional ownership and audit committees have a negative effect on the speed of publication of annual financial reports
Strategi Pengembangan Matematika Awal Anak Usia Dini Bahrum, Mohamad; Ramdani, Cepi; Samsiah, Siti
Banun: Jurnal Pendidikan Islam Anak Usia Dini Vol 1 No 2 (2023): Vol 1 No 2 (2023) BANUN: JURNAL PENDIDIKAN ISLAM ANAK USIA DINI
Publisher : Prodi PIAUD STAI Al Badar Cipulus Purwakarta

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Abstract

ABSTRAK: Perkembangan kognitif sangat penting bagi anak usia dini. Salah satu pengembangan kognitif yang baik yaitu melalui pendidikan matematika awal untuk AUD. Penelitian ini bertujuan untuk mengetahui strategi pengembangan matematika awal untuk anak usia dini. Adapun desain penelitian yang digunakan yaitu studi literatur dengan mengumpulkan berbaga literatur yang relevan dengan fokus penelitian. Hasil penelitian ini menunjukan bahwa terdapat berbagai cara yang dapat dilakukan baik bagi orang tua maupun gutru untuk mengembangkan matematika awal anak usia dini diantaranya yaitu dengan menggunakan media flashcard augmented reality, interaktif puzzle angka, dan media papan semat. Hal tersebut dapat dijadikan sebuah referensi untuk guru maupun orang tua dalam upaya mengembangkan kemampuan matematika awal anak usia dini. Kata Kunci : Matematika, anak usia dini, Kognitif. ABSTRACT: Cognitive development is very important for early childhood. One good cognitive development is through early mathematics education for AUD. This research aims to determine early mathematics development strategies for young children. The research design used is a literature study by collecting various literature that is relevant to the research focus. The results of this research show that there are various ways that can be done by both parents and teachers to develop early childhood mathematics, including by using augmented reality flashcard media, interactive number puzzles, and embedded board media. This can be used as a reference for teachers and parents in efforts to develop early childhood mathematical abilities.". Keywords: Mathematics, early childhood, Cognitive.
INVESTIGASI DETERMINAN PENCEGAHAN KECURANGAN (FRAUD) DALAM LAYANAN J&T EKSPRESS DI PEKANBARU Anisa Afmin, Dewi; Marlina, Evi; Samsiah, Siti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22318

Abstract

This research was conducted to determine the effect of accounting information systems, internal control and suitability of compensation on fraud prevention at J&T Ekspress Pekanbaru. This research is quantitative research. The population in this study was all J&T Ekspress Pekanbaru employees, totaling 387 people. Sampling used a simple random sampling method with the Slovin formula so that the sample in this study amounted to 80 people. The data in this research uses primary data, with data collection methods using questionnaires. Data analysis in this research uses multiple linear regression analysis with the help of the SPSS 25 program. The results of the research show that the accounting information system, internal control and suitability of compensation have an influence on preventing fraud at J&T Ekspress Pekanbaru.
Co-Authors Agustiawan Agustiawan, Agustiawan Anisa Afmin, Dewi Aristi, Mentari Dwi Audi M, Neysa Ayu Andini Azmi, Zul Azzahara, Nikken Desminingrum, Tri Evi Marlina, Evi Fadilla, Fahmi Filia, Sarahana Fionasari, Dwi Hendri Ali Ardi, Hendri Ali Lawita, Nadia Fathurrahmi Mohamad Bahrum Muhammad Fajri murtaib, Agum Nabila, Alvi Nur Fitriana Nurfitriana Putra, Rudi Syaf Putri, Dhea Rahman Putri, Nurdiana Ramashar, Wira Ramdani, Cepi Rosfyan, Ummi Awalia Saputra, Rendy Rinaldy Saputri, Sri Wulan Sihombing, May Inggri Br Silvi Nurafni Simamora, Klarita Pitrusani Octavia siti rodiah SRI RAHAYU Suriyanti, Linda Hetri Wayra, Hariko