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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI 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 Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat ISEI Banun : Jurnal Pendidikan Islam Anak Usia Dini Jurnal Sistem Informasi, Akuntansi dan Manajemen 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 Public Health Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN murtaib, Agum; Aristi, Mentari Dwi; Samsiah, Siti
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2324

Abstract

ABSTRAKFenomena ketidakstabilan kinerja laba bersih setelah pajak dan minimnya korporasi sektor energi yang mendaftar PROPER dan merilis laporan tanggung jawab sosial perusahaan mendorong penelitian ini. Tujuan penelitian ini adalah untuk mengetahui apakah ukuran perusahaan dan tanggung jawab sosial perusahaan berdampak pada kinerja keuangannya. Laporan tahunan berfungsi sebagai sumber data tambahan untuk penelitian kuantitatif ini. Perusahaan-perusahaan di sektor energi yang tercatat di Bursa Efek Indonesia antara tahun 2021 dan 2024 menjadi populasi penelitian. Pengambilan sampel secara purposive digunakan dalam proses pengumpulan sampel, menghasilkan 72 data penelitian dari 24 sampel perusahaan yang dikumpulkan selama periode tiga tahun. Regresi linier berganda adalah metode analisis data yang digunakan dalam penelitian ini, yang menunjukkan bahwa corporate social reponsibility berpengaruh terhadap kinerja keuangan, ukuran perusahaan tidak berpengaruh pada kinerja keuangan. kinerja lingkungan berengaruh kinerja keuangan.Kata kunci: Corporate Social Responsibility, Ukuran Perusahaan, Kinerja Lingkungan, Kinerja Keuangan Perusahaan.ABSTRAK The phenomenon of unstable net profit after tax performance and the lack of energy sector corporations that register for PROPER and release corporate social responsibility reports prompted this study. The purpose of this study is to determine whether company size and corporate social responsibility have an impact on its financial performance. Annual reports serve as additional data sources for this quantitative study. Companies in the energy sector listed on the Indonesia Stock Exchange between 2021 and 2024 became the study population. Purposive sampling was used in the sample collection process, resulting in 72 research data from 24 company samples collected over a three-year period. Multiple linear regression is the data analysis method used in this study, which shows that corporate social responsibility affects financial performance, company size does not affect financial performance. environmental performance affects financial performance.Keywords: Corporate Social Responsibility, Company Size, Environmental Performance, Company Financial Performance.
Moderasi Manajemen Laba Pada Hubungan Akrual Diskresioner Terhadap Kualitas Laba Fitriana, Nur; Samsiah, Siti
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v1i2.537

Abstract

This research is a quantitative study with the quality of profit as a dependent variable. This study examines the effect of discretionary accrual relationships on the quality of profit directly and moderated by profit management. The research sample is a contractor company in Pekanbaru Riau. The results showed that discretionary accruals do not have a direct influence on the quality of profits, but after the moderation of profit management, the quality of profits can affect the quality of profits
Pengaruh Penerapan Sistem Informasi Akuntansi dan Kualitas Informasi Terhadap Kepuasan Klien Pengguna Jasa Akuntan Fadilla, Fahmi; Samsiah, Siti
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2510

Abstract

This study examines the extent to which the implementation of Accounting Information Systems (AIS) and information quality affect client satisfaction in the context of providing accounting services. The focus of this study is directed at clients of Candra Irawan Accounting Services Office, with a quantitative approach through the distribution of structured survey instruments to 37 active clients. The results of multiple regression analysis indicate that both the implementation of AIS and the quality of information have a positive and significant effect on client satisfaction, with significance values ??of 0.004 and 0.001, respectively. The regression coefficient of AIS implementation is 0.451, while the quality of information is 0.505, indicating that the quality of information has a more dominant influence. Simultaneously, both variables explain 60.6% of the variation in client satisfaction (Adjusted R² = 0.606), and the F test shows a significance value of 0.000. These findings confirm that the implementation of technology will not have a maximum impact without the availability of relevant, accurate, timely, and easy-to-understand financial information. This study contributes to the literature on technology-based accounting services and offers practical essence for accounting service providers in improving service effectiveness and client engagement through optimal information management systems and data quality.
Implementasi Metode ABC (Activity Based Costing) Untuk Menentukan Tarif Pengiriman Barang Pada J&T Express Pekanbaru Fionasari, Dwi; Hetri Suriyanti, Linda; Ramashar, Wira; Samsiah, Siti; Syaf Putra, rudi; Agustiawan, Agustiawan; Fathurrahmi Lawita, Nadia; Simme, Ervina
Jurnal Pengabdian UntukMu NegeRI Vol. 6 No. 2 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i2.4204

Abstract

Devotion discusses how to calculate the tariff for shipping goods using the ABC (Activity Based Costing) method on J&T Express Pekanbaru. When J&T Express implements the ABC method, the company will be able to find out the right and accurate shipping rates by using cost triggers from the company's operational activities. This research is a qualitative research with a comparative descriptive design, comparing the shipping rates that have been used by the company with the rates using the ABC method. The results of the research using ABC show that there is a lower tariff in the category in the destination city of Pekanbaru. Researchers suggest that companies use tariff calculations using the ABC method in order to avoid errors in determining shipping rates.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENCEGAHAN KECURANGAN PERSEDIAAN (Studi Pada PT. Dipo Internasional Pahala Otomotif) Anggraini, Retno; Samsiah, Siti; Marlina, Evi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengendalian internal, sistem informasi akuntansi dan asimetri informasi terhadap pencegahan kecurangan persediaan yang terjadi pada PT. Dipo Internasional Pahala otomotif Pekanbaru. Data yang digunakan adalah data primer yang diperoleh dari penyebaran kuisioner (angket) kepada karyawan PT. Dipo Internasional Pahala otomotif Pekanbaru sebanyak 38 orang. Metode statistik yang digunakan berupa regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial pengendalian internal, sistem informasi akuntansi dan asimetri informasi berpengaruh terhadap pencegahan kecurangan persediaan pada PT. Dipo Internasional Pahala otomotif Pekanbaru.
Pemberdayaan Ekonomi Desa Melalui E-Commerce: Sosialisasi dan Pelatihan untuk Optimalisasi peran BUMDes di Era Digital Agustiawan, Agustiawan; Samsiah, Siti; Suriyanti, Linda Hetri; Ramashar, Wira; Fionasari, Dwi; Putra, Rudi Syaf; Lawita, Nadia Fathurrahmi
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Program Sosialisasi dan Pelatihan Sistem E-Commerce BUMDes ini bertujuan untuk meningkatkan daya saing produk desa melalui pemanfaatan teknologi digital. Dalam era globalisasi dan digitalisasi, BUMDes (Badan Usaha Milik Desa) harus mampu beradaptasi dengan perubahan yang cepat, khususnya dalam memasarkan produk desa ke pasar yang lebih luas. Program ini dirancang untuk memberikan pemahaman mendalam mengenai konsep e-commerce serta pelatihan praktis dalam mengoperasikan platform digital untuk pemasaran produk. Kegiatan ini melibatkan peserta dari berbagai desa yang memiliki potensi ekonomi berbasis produk lokal. Hasil dari sosialisasi dan pelatihan ini diharapkan mampu meningkatkan keterampilan teknis pengelola BUMDes dalam mengelola sistem e-commerce, sehingga produk desa dapat bersaing lebih baik di pasar regional maupun nasional. Selain itu, program ini juga diharapkan dapat mendorong pertumbuhan ekonomi desa secara berkelanjutan melalui optimalisasi teknologi dalam bisnis.
PKM JOIN PRODUCT COST DAN BY-PRODUCT COST PADA UMKM PERABOT ROTAN RAZAT DI KECAMATAN RUMBAI, KOTA PEKANBARU, RIAU Suriyanti, Linda Hetri; Fionasari, Dwi; Ramashar, Wira; Syaf Putra, Rudi; Agustiawan, Agustiawan; Samsiah, Siti; Lawita, Nadia Fathurrahmi; Sari, Imelia; Nadella, Suraya
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 4 No 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v4i1.7530

Abstract

Persaingan produk yang semakin tinggi menjadikan usaha harus menyusun strategi yang paling efektif dalam menerapkan perhitungan harga pokok produksi dan juga mempromosikan produknya, seperti menciptakan sendiri brand yang kuat agar dapat bersaing dengan produk lainnya. Untuk menjaga stabilitas usaha anyaman agar tetap berjalan maka produsen harus menerapkan berbagai strategi produksi dan pemasaran. Dikarenakan UMKM Perabot Rotan Razat sebagai mitra masih memperhitungkan harga pokok produk bersama dan sampingan secara sederhana dan belum terperinci, serta laporan harga pokok produksi yang belum sesuai ketentuan, oleh karena itu penting untuk dilakukan kegiatan pengabdian ke mitra. Tujuan diadakannya kegiatan ini diharapkan nantinya dapat meningkatkan laba usaha karena perhitungan penentuan harga produksi lebih akurat. Increasing product competition means that businesses must develop the most effective strategies in calculating the cost of production and also promoting their products, such as creating their own strong brand so they can compete with other products. To maintain the stability of the woven business so that it continues to run, producers must implement various production and marketing strategies. Because Razat Rattan Furniture UMKM as a partner still calculates the cost of joint and side products in a simple and not yet detailed manner, as well as reports on the cost of production which do not comply with the provisions, therefore it is important to carry out service activities to partners. The aim of holding this activity is expected to increase business profits because production price calculations are more accurate.
ASET BERWUJUD DAN KINERJA KEUANGAN UNIVERSITAS SWASTA DI KOTA PEKANBARU Samsiah, Siti; Nik Muhammad, Nik Maheran; Rodiah, Siti
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.v10i2.1693

Abstract

The financial performance of private universities is a vital aspect in assessing the stability and operational sustainability of such higher education institutions. This study aims to analyze the relationship between tangible assets and financial performance of private universities. Tangible assets are measured using the dimensions of financial resources, physical facilities, and public facilities. While financial performance is measured using dimensions of self-financing capability, accountability, and asset management. The results showed that there is a positive relationship between tangible assets and financial performance in the context of private universities. Universities that have the availability of tangible assets that meet higher education standards tend to be able to show better financial performance. This shows the importance of tangible asset management in an effort to improve the financial performance of private universities.
Pengaruh Kepatuhan Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Pekanbaru Tampan Nirwasi, Serli; Samsiah, Siti; Putri, Adriyanti Agustina
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9295

Abstract

Penelitian lini ldilakukan ldi lKota lPekanbaru lpada lKantor lPelayanan lPajak l(KPP) lPratama lPekanbaru lTampan. lPopulasi ldalam lpenelitian lini ladalah ljumlah lwajib lpajak lorang lpribadi lyang lterdaftar ldi lKPP lPratama lPekanbaru lTampan lberjumlah l224.604 lorang ldengan lsampel lpenelitian lsebanyak l399 lorang. lHasil lpenelitian lmenunjukkan lbahwa lvariabel lkepatuhan lwajib lpajak lmemperoleh lnilai lt lhitung lsebesar l3,194 l> lt ltabel l1,28 ldengan ltingkat lsignifikansi l0,003 l< l0,05. lHal lini lmenjelaskan lbahwa lvariabel lkepatuhan lwajib lpajak lsecara lparsial lberpengaruh lpositif ldan lsignifikan lterhadap lpenerimaan lpajak. lVariabel lpemeriksaan lpajak lmemperoleh lnilai lt lhitung lsebesar l2,158 l> lt ltabel l1,28 ldengan ltingkat lsignifikansi l0,038 l< l0,05. lHal lini lmenjelaskan lbahwa lvariabel lpemeriksaan lpajak lsecara lparsial lberpengaruh lpositif ldan lsignifikan lterhadap lpenerimaan lpajak.
Pengaruh Karakteristik Komposisi Manajemen Puncak Terhadap Kinerja Keuangan Kendrila, Neldra; Azmi, Zul; Samsiah, Siti
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menguji pengaruh karakteristik komposisi manajemen puncak yang meliputi kewarganegaraan asing, jenis kelamin, usia, dan latar belakang pendidikan anggota dewan perusahaan terhadap kinerja keuangan.Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor Real Estate dan Infrastruktur yang Terdaftar di BEI Periode 2017-2020. Uji hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa kebangsaan asing, gender, usia anggota dewan perusahaan tidak berpengaruh terhadap kinerja keuangan. Sedangkan latarbelakang pendidikan berpengaruh terhadap kinerja keuangan. This study aims to examine the effect of characteristics top management composition which includes foreign nationality, gender, age, and educational background of company board members on financial performance. The sample used in this study is the Real Estate and Infrastructure sector companies listed on the IDX for the 2017-2020 period. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that foreign nationality, gender, age of company board members have no effect on financial performance. Meanwhile, educational background affects financial performance
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina 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 Kendrila, Neldra Lawita, Nadia Fathurrahmi Mohamad Bahrum Muhammad Fajri murtaib, Agum Nabila, Alvi Nadella, Suraya Nik Muhammad, Nik Maheran Nirwasi, Serli Nur Fitriana Nurfitriana Putra, Rudi Syaf Putri, Dhea Rahman Putri, Nurdiana Ramashar, Wira Ramdani, Cepi Retno Anggraini Rikinorhakis Ridzwan Rosfyan, Ummi Awalia Saputra, Rendy Rinaldy Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Sihombing, May Inggri Br Silvi Nurafni Simamora, Klarita Pitrusani Octavia Simme, Ervina siti rodiah SRI RAHAYU Suriyanti, Linda Hetri Syaf Putra, Rudi Wayra, Hariko