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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
Unknown Affiliation
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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Pendampingan Pembentukan Badan Hukum Usaha De Klapper Pie Ramashar, Wira; Putra, Rudi Syaf; Fionasari, Dwi; Samsiah, Siti; Agustiawan, Agustiawan; Suriyanti, Linda Hetri; Lawita, Nadia Fathurrahmi; Wayra, Hariko; Saputri, Sri Wulan
Jurnal Pengabdian Masyarakat Isei Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v2i2.300

Abstract

Kegiatan pengabdian kepada masyarakat ini dimaksudkan untuk memberikan pemahaman tentang pentingnya badan hukum suatu usaha. Mitra dalam kegiatan ini adalah pemilik sekaligus sebagai pengelola usaha kuliner dengan merk de Klapper Pie. Pelaksanaan kegiatan dilakukan di salah satu outlite usaha yang terletak di Jl. Sumatera, Kota Pekanbaru. Berdasarkan hasil kunjungan dan analisis situasi ke lokasi usaha, diperoleh informasi bahwa usaha de Klapper Pie semakin berkembang dan telah memiliki tujuh outlite yang tersebar di seluruh wilayah Kota Pekanbaru. Namun, usaha ini belum memiliki badan usaha. Dari hasil sosialisasi dan penyuluhan tentang badan hukum usaha menunjukkan bahwa mitra sangat antusiasme dalam kegiatan tersebut. Mitra telah setuju untuk membentuk badan usaha berupa Perseroan Terbatas (PT) dan merasa sangat terbantu dengan adanya kegiatan sosialisasi dan penyuluhan serta pendampingan dalam membentuk badan usaha. Harapannya, usaha de Klaper Pie dapat memaksimalkan potensi bisnisnya, memberikan manfaat ekonomi bagi masyarakat sekitar, dan memberikan kontribusi positif bagi pengembangan potensi kuliner Indonesia secara lebih luas.
Pengembangan Tata Kelola Manajemen Keuangan, Produksi, dan Pemasaran pada UMKM Rumah Lemon Nabila, Alvi; Samsiah, Siti; Putri, Dhea Rahman; Sihombing, May Inggri Br
Journal of Citizen Research and Development Vol 1, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jcrd.v1i2.3468

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) memegang peran krusial dalam perekonomian Indonesia, berkontribusi sekitar 60% dari PDB dan menyerap lebih dari 90% tenaga kerja. Rumah Lemon, sebuah UMKM yang memproduksi sari jeruk lemon, menghadapi berbagai tantangan seperti pengelolaan arus kas, efisiensi produksi, dan pemasaran digital. Melalui bantuan modal dari PLN dan pelatihan yang intensif, Rumah Lemon berhasil meningkatkan kapasitas produksi dan kualitas produk serta memperluas jangkauan pasar melalui strategi pemasaran yang mencakup kerjasama lokal dan pemanfaatan media sosial. Evaluasi berkelanjutan diperlukan untuk memastikan pertumbuhan usaha yang optimal.
PENDAMPINGAN PENGISIAN E-FILLING BAGI GURU SMK 3 MUHAMMADIYAH DI PEKANBARU Suriyanti, Linda Hetri; Fionasari, Dwi; Samsiah, Siti; Agustiawan; Putra, Rudi Syaf; Ramashar, Wira; Lawita, Nadia Fathurrahmi
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 3 No 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v3i2.3304

Abstract

Guru merupakan wajib pajak orang pribadi yang harus melaporkan kewajiban perpajakannya setiap tahun. Pelaporan dapat dilakukan secara online menggunakan e-fillinf pada website DJP online. Konsekuensi dari penggunaan E-Filling dalam pelaporan perpajakan adalah Wajib Pajak yang tidak dapat mengoperasikan perangkat lunak merasa kesulitan dalam pelaporan. Namun apabila pengisian dilakukan secara offline akan menyebabkan antrian yang panjang di Kantor Pelayanan Pajak. Atas urgensi tersebut maka dosen-dosen dan mahasiswa prodi akuntansi melakukan pendampingan pengisian SPT Wajib Pajak Orang Pribadi bagi Guru - guru SMK 3 Muhammadiyah yang belum memiliki pengetahuan mengenai tata cara pelaporan perpajakan yang baik dan benar dengan menggunakan E-Filling. Manfaat yang diharapkan dari kegiatan ini adalah rasio kepatuhan penyampaian SPT Tahunan khususnya Wajib Pajak Orang Pribadi dapat meningkat dibandingkan tahun sebelumnya.
Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Efektivitas Pengendalian Piutang Fajri, Muhammad; Agustiawan, Agustiawan; Samsiah, Siti
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.494

Abstract

The reason for conducting this research is because of the problem of instability of uncollectible receivables, with the total receivables that should be collected at PT. Sukses Bersama Motor. There are still unpaid receivables caused by clients who are often late and pass the deadline in making payments. This study aims to determine the influence of accounting information systems and internal control on the effectiveness of receivables control (case study at PT. Sukses Bersama Motor). This type of research is quantitative research. Data analysis uses multiple linear regression analysis method with the effectiveness of receivables control as the dependent variable and two independent variables, namely accounting information systems and internal control. The research sample was 36 respondents. The results of this study state that the accounting information system variable affects the effectiveness of receivables control. Internal control affects the effectiveness of receivables control
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Andini, Ayu; Samsiah, Siti; Azmi, Zul
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.600

Abstract

The purpose of the study was to determine the effect of Intelectual Capital as measured using the VAICTM method which consists of three main elements, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (SCVA) on financial performance proxied through Return On Asset (ROA). This research is quantitative research. The population used is technology companies listed on the Indonesia Stock Exchange, totaling 110 companies. Samples were taken and selected using purposive sampling technique so as to obtain a sample of 24 companies with 5 years of research, so that the number of observations obtained was 120. Research data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that VACA and SCVA have a significant effect on Financial Performance (ROA) while VAHU and VAIC have no significant effect on Financial Performance (ROA). Keywords — Intellectual Capital, Value Added Intellectual Capital,Value Added Capital Employed, Value Added Human Capital , Structural Capital Value Added, Financial performance
PENGARUH STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Audi M, Neysa; Marlina, Evi; Samsiah, Siti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.865

Abstract

This study aims to analyze the effect of capital structure, liquidity, and managerial ownership on financial performance with company size as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Data obtained from annual reports through www.idx.co.id. The research population includes 111 companies, with purposive sampling technique producing 34 companies as samples for three years of observation, so that the total research data is 102 data. The analysis was conducted using the moderated regression analysis (MRA) method with SPSS 25. The results showed that capital structure and liquidity affect financial performance, while managerial ownership has no effect. MRA test shows that firm size moderates the relationship between capital structure and liquidity on financial performance, but does not moderate the relationship between managerial ownership on financial performance. Thus, capital structure and liquidity play an important role in financial performance, while managerial ownership has no significant effect.
Faktor-Faktor Yang Mempengaruhi Pengelolaan Keuangan Mahasiswa Akuntansi Azzahara, Nikken; Samsiah, Siti; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.360

Abstract

This research to evaluate the financial management of students majoring in accounting at the Faculty of Economics and business, muhammadiyah university or riau. The research method used is quantitative with a likert scale as a measuring tool. The research population consisted of accounting students from the 2019-2022 class, with a total of 473 respondents selected using simple random sampling techniques. Data was collected through distributing questionnaires to accounting students. Data analysis wa carried out using various statistical techniques, including descriptive statistical tests, classical assumption tests, and hypothesis testing using SPSS25. The results showed that the level of financial literacy, family financial education, lifestyle, and financial self-efficacy had a significant effect on management. Acounting student finance. With these findings, it can be concluded that efforts to increase financial literacy, famiy financial education, and financial self-efficacy have a positive effect on the financial management of accounting students at the faculty of Economics and Business, Muhammadiyah University of Riau.
Pengaruh Competitor Accounting Terhadap Kinerja Organisasi Melalui Keunggulan Bersaing Sebagai Variabel Intervening Rosfyan, Ummi Awalia; Samsiah, Siti; Nurfitriana
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.362

Abstract

Entrepreneurs can use competitor accounting as a strategy to achieve competitive advantage along with optimizing organizational performance in the fishing tackle business in Pekanbaru. The population in this study was 82 fishing businesses registered on kemenkopukm.com. The sampling technique in this research is a saturated sample. The number of samples is the same as the population because the number of samples is small. Data analysis used SEM PLS with software Warp PLS 7.0. It can be concluded that competitor accounting has a affects on competitive advantage and organizational performance, competitive advantage has a affects on organizational performance, while competitor accounting has no effect on organizational performance through competitive advantage as an intervening variable.
Hubungan Frekuensi Pemberian ERYTHROPOIETIN STIMULATING AGENT (ESA) Dengan Peningkatan Hemoglobin Pasien Hemodialisa Di RSUD Ciawi Nurafni, Silvi; Desminingrum, Tri; Samsiah, Siti
Jurnal Farmasi & Sains Indonesia Vol 6 No 1 (2023)
Publisher : LPPM Sekolah Tinggi Ilmu Farmasi Nusaputera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52216/jfsi.vol6no1p17-24

Abstract

Anemia complicated by CKD occurs 80-90% due to deficiency of erythropoietin. Erythropoietin Stimulating Agent (ESA) therapy is the main choice at Ciawi Hospital. Chronic Kidney Failure (CKD) is the 7th 10th biggest disease in Ciawi Hospital. The aim of the study was to evaluate the success of Erythropoietin Stimulating Agent (ESA) treatment in Hemodialysis (HD) patients at Ciawi General Hospital. This research is descriptive in nature, collecting retrospective data from secondary data from medical records, laboratory data from Hb patients. Sampling was taken using the total sampling method, namely all outpatient Hemodialysis (HD) patients at the Ciawi Hospital for the period October-December 2021 who met the inclusion and exclusion criteria totaling 47 patients. The results of this study show the sociodemographic picture of patients with Chronic Kidney Failure (CKD) with anemia complications, the most age range being 46-55 years, 18 patients (38.30%), the most sex being male, 25 patients (53.19%). The description of the duration of Hemodialysis (HD) therapy is that the most ? 12 months 27 patients (57.45%). The description of the highest frequency of ESA administration was at a frequency of 2 times a month with the Hb category increasing by 21 patients (63.6%) and the Hb category decreasing by 12 patients (36.4%). There is no relationship between the frequency of Erythropoietin Stimulating Agent (ESA) therapy with an increase in hemoglobin values in patients with chronic kidney failure undergoing hemodialysis and suffering from anemia as indicated by a significance value (P-value) of 0.659 > 0.05.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54892/jpgmi.v6i1.68

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.
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