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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi dan Bisnis BULLET : Jurnal Multidisiplin Ilmu JIPITI: Jurnal Pengabdian kepada Masyarakat Al-Manar Journal of Economic and Social Studies
Ari Nur Wahidah
Universitas Islam Negeri Sultan Syarif Kasim Riau
Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Other

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Peran Pemerintah Desa Dalam Memotivasi UMKM Di Desa Salo Kecamatan Salo Kabupaten Kampar Ikhwani Ratna; Muklis; Ari Nur Wahidah
BULLET : Jurnal Multidisiplin Ilmu Vol. 2 No. 4 (2023): BULLET : Jurnal Multidisiplin Ilmu (INPRESS)
Publisher : CV. Multi Kreasi Media

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Peran Pemerintah Desa Dalam Memotivasi UMKM di Desa Salo Kecamatan Salo Kab. Kampar serta faktor-faktor penghambat pemerintah desa dalam menjalankan perannya. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pendekatan penelitian yuridis sosiologis. Teknik pengumpulan data yang di gunakakan yaitu wawancara obseservasi dan dokumentasi. Peneliti menggunakan Peraturan Daerah Kabupaten Kampar No 52 Tahun 2016 Tentang Pemberdayaan UMKM sebagai indikator penelitian. Dengan indicator penelitian Pemerintah Desa sebagai Fasilitator, Motivator dan Katalisator. Berdasarkan penelitian yang dilakukan diperoleh hasil bahwa peran pemerintah desa sebagai fasilitator belum terlaksana dengan baik. Dikarenakan peran tersebut sebagian tidak bersifat umum. Contohnya pelatihan/pendidikan yang diadakan itu hanya untuk yang menjahit saja. Sementara untuk UMKM yang di bidang lain itu belum ada. Pemerintah desa sebagai motivator juga dapat dikatakan belum terlaksana dengan baik dikarenakan hanya pelaku UMKM yang menjahit dan Gabungan kelompok tani (Gapoktan) saja yang merasakan motivasi tersebut. Sementara peran pemerintah sebagai katalisator dapat dikatakan sudah berjalan dengan baik. Sedangkan faktor penghambatnya yaitu Modal, sumber daya manusia, masyarakat yang masih takut untuk mencoba dan malas mencari wawasan serta sarana dan prasarana.
Prediction of Financial Distress Levels in State-Owned Cipta Karya Companies Using the Altman Z-Score, Springate, and Zmijewski Models Ari Nur Wahidah; Muklis Muklis; Muhammad Fikri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10892

Abstract

This research aims to assess the company's financial performance and analyze whether the company has the potential to experience financial distress as a precursor to bankruptcy. Predicting the level of financial distress will use the Altman Z-Score, Springate, and Zmijewski models, and look for a more accurate model among these three models. This research is descriptive quantitative in nature. The population of this research is the State-Owned/BUMN Cipta Karya company. The sampling technique in this research was purposive sampling, with several criteria. The sample for this research is the BUMN Cipta Karya company (heavy construction and civil engineering sub-sector) listed on the Indonesia Stock Exchange for the 2019-2022 period, totaling 5 companies. The results of this research show that the highest level of accuracy in predicting financial distress at State-Owned/BUMN Cipta Karya for the 2019-2022 period is Springate at 100%. Then Altman Z-Score and Zmijewski with the same level of accuracy, equal to 40%. Keywords: Financial Distress, Altman Z-Score, Springate, Zmijewski
Pengaruh Budaya Organisasi Terhadap Kinerja Pegawai di Kantor Camat Pangkalan Kerinci Kabupaten Pelalawan Ari Nur Wahidah; Maharani Juwita; Ikhwani Ratna
Al-Manar Journal of Economic and Social Studies Vol. 2 No. 1 (2025): Al-manar Journal of Economic and Social Studies
Publisher : Yayasan Almanar Pujud

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Abstract

This research was conducted at the Pangkalan Kerinci District Office, Pelalawan Regency. The purpose of this study was to determine the Influence of Organizational Culture on Employee Performance at the Pangkalan Kerinci District Office, Pelalawan Regency. The population in this study were employees of the Pangkalan Kerinci District Office, Pelalawan Regency. The sample in this study was 37 employees using the Total Sampling technique. The research method used in this study was the saturated sample method (census) in non-probability sampling. Data collection techniques were carried out through questionnaires and interviews. Technical data analysis used Simple Linear Regression Analysis using the SPSS 25 program. Data validity was obtained through validity tests and reliability tests. The results of this study indicate that there is a positive and significant influence of Organizational Culture on Employee Performance. Based on the calculation, the regression Y = 26,000 + 0.392 + e means that every increase in the Organizational Culture variable (X1) will be followed by an increase in employee performance with an R square value of 11.2% while the remaining 88.8% is influenced by other variables not examined in this study.
The Role of Institusional Ownership in Moderating the Effect of Executive Character, Transfer Pricing, and Sales Growth on Tax Avoidance Nurul Qomaria; Hidayati Nasrah; Ari Nur Wahidah
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.3043

Abstract

This study aims to examine the relationship between tax avoidance and executive character, transfer pricing, and sales growth for construction enterprises listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, with institutional ownership serving as a moderating variable. Using purposive sampling, resulting in the selection of 11 construction companies that met the study criteria during the 2022–2024 period, for a total of 33 observations. Data handling and analysis using a moderated regression technique was carried out using Eviews 12. The results of the study reveal that executive characteristics have a significant negative effect on tax avoidance (Sig. = 0.004 < 0.05). Transfer pricing has no effect on tax avoidance (Sig. = 0.9687 > 0.05), while sales growth also has no effect on tax avoidance (Sig. = 0.1327 > 0.05). Institutional ownership moderates the effect of executive characteristics on tax avoidance (0.0270 < 0.05), but does not moderate the effects of transfer pricing (Sig = 0.9302 > 0.05) or sales growth (Sig = 0.2041 > 0.05) on tax avoidance. Tax avoidance is explained by the independent variables to the tune of 69.44%; the remaining variance is attributable to factors beyond the scope of this study.
Pendampingan Kepatuhan Pajak bagi Pelaku Ekonomi Kreatif di Era Digital Ari Nur Wahidah
JIPITI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 3 (2026): Agustus 2026 - JIPITI: Jurnal Pengabdian kepada Masyarakat
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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Abstract

Perkembangan ekonomi kreatif di Kota Pekanbaru, Provinsi Riau, menunjukkan tren yang positif seiring dengan meningkatnya pemanfaatan teknologi digital dalam aktivitas usaha. Namun demikian, masih banyak pelaku ekonomi kreatif yang menghadapi kendala dalam memahami dan memenuhi kewajiban perpajakan secara tepat, terutama terkait administrasi perpajakan digital, pelaporan pajak, serta pemanfaatan layanan perpajakan elektronik. Kondisi ini berpotensi menimbulkan rendahnya tingkat kepatuhan pajak yang pada akhirnya dapat memengaruhi keberlanjutan usaha dan kontribusi sektor ekonomi kreatif terhadap penerimaan negara. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan pajak pelaku ekonomi kreatif di Kota Pekanbaru melalui program pendampingan yang terstruktur. Metode pelaksanaan meliputi sosialisasi, pelatihan, konsultasi, dan pendampingan praktik penggunaan layanan perpajakan digital yang dilaksanakan secara bertahap. Peserta kegiatan terdiri atas pelaku usaha mikro dan kecil yang bergerak di berbagai subsektor ekonomi kreatif di Kota Pekanbaru. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai kewajiban perpajakan, tata cara pelaporan pajak, serta penggunaan aplikasi perpajakan digital. Selain itu, peserta menunjukkan peningkatan kesiapan dalam melakukan pelaporan pajak secara mandiri dan tepat waktu. Program pendampingan ini terbukti efektif dalam mendorong kesadaran dan kepatuhan pajak pelaku ekonomi kreatif di Pekanbaru sehingga dapat mendukung penguatan tata kelola usaha yang lebih profesional dan berkelanjutan.
Co-Authors Ikhwani Ratna Maharani Juwita Muhammad Fikri Muklis Muklis Muklis Nasrah, Hidayati Nurul Qomaria