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PERENCANAAN STRATEGIK USAHA MIKRO DAN KECIL MENENGAH DI DESA TELUK BAKAU KABUPATEN BINTAN Syuzairi Syuzairi; Ezky Tiyasiningsih; Nurul Yusyawiru; Lastri Anggi Fani; Indra Firdiyansyah; Edinur Ilham; Agriend S. Putra
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 8: Agustus 2023
Publisher : Bajang Institute

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The purpose of this service is to provide knowledge and skills for MSMEs in Teluk Bakau Village, Bintan Regency in Small and Medium Enterprises Strategic Planning and to find out the response of MSMEs in Teluk Bakau Village, Bintan Regency with knowledge and skills regarding Small and Medium Enterprises Strategic Planning. The activities carried out by the Community service team are related to the strategic planning of Small and Medium Enterprises so that they can help MSMEs to plan strategically in running their business. The activities carried out can help with the problems of Teluk Bakau Village, Bintan Regency which is a village with the potential for the typical Tanjung Pinang food industry but has not been well organized and with the hope of having skills in strategic planning for its business

Brand Image And Country Of Origin Effects On Consumer Behavior Towards Choosing Power Tools At PT. Link Hardware And Led Ezky Tiyasiningsih; Indra Firdiyansyah; Nurul Yusyawiru; Lastri Anggi Fani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.1819

The main purpose of this research is to determine the effect of the Brand Image and Country of Origin either as partial or simultaneous toward the attitudes of the consumer at PT. Link Hardware and LED. This research is a quantitative research where the subject of it was taken from over thirty employees of PT Link Hardware and LED. The data collection is using the questionnaires which have been tested for its validity and reliability. The result of it indicates that there is a positive and significant effect between the Brand Image and the consumer’s attitude. But then, there is also a positive and significant effect between the Country of Origin and the consumer’s attitudes.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kota Tanjungpinang Teddy Haryadi; Nurul Yusyawiru
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.748

This research examines the influence of moral understanding and moral obligations on tax compliance with socialization as moderation for MSMEs in the Tanjungpinang City area. This research analyzes primary questionnaire data from 100 MSME respondents' answers in the Tanjungpinang City area. Testing research variables uses multiple linear regression analysis and moderated regression analysis (MRA). Moral obligations influence taxpayer compliance. Meanwhile, taxpayer understanding has no effect on taxpayer compliance. And socialization can moderate taxpayers' understanding and moral obligations towards mandatory compliance. The research results are expected to be taken into consideration by tax authorities to increase tax socialization to increase taxpayer compliance.

Factors For Determining The Effective Tax Rate For Infrastructure Companies For The 2018-2022 Period Teddy Haryadi; Hadli Lidya Rikayana; Nurul Yusyawiru
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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Income smoothing is one form of management and company leadership to manage the gradual increase in company profits every year. The purpose of this study is to see the effect of Return on equity, Debt to total assets, and Current Ratio on income smoothing with effective tax rates as mediation variables. The Effective Tax Rate as a mediating variable is expected to affect the relationship between Return on equity, Debt to total assets, and Current Ratio to income smoothing. This is because tax is one form of company obligation that will increase with an increase in profits obtained by the company. The object of research is all companies engaged in the Infrastructure sector on the Indonesia Stock Exchange, the analysis period is the financial report year 2018 to 2022. The number of companies that meet the criteria is 18 companies. Data analysis technique using Partial Least Square method with WarpPLS 8.0 application. Based on the results of the analysis, Return on equity and Debt to total assets do not affect Income smoothing. The current Ratio and Effective Tax Rate have a positive effect on Income smoothing. Return on equity and Debt to total assets negatively affect the effective tax rate. The Current Ratio has a positive effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between the Current Ratio to Income smoothing. The effective tax rate cannot mediate the relationship of Return on equity and Debt to total assets to Income smoothing. Return on equity, Debt to total assets, Current Ratio, and the effective tax rate can affect income smoothing by 11%.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kota Tanjungpinang Haryadi, Teddy; Yusyawiru, Nurul
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.748

This research examines the influence of moral understanding and moral obligations on tax compliance with socialization as moderation for MSMEs in the Tanjungpinang City area. This research analyzes primary questionnaire data from 100 MSME respondents' answers in the Tanjungpinang City area. Testing research variables uses multiple linear regression analysis and moderated regression analysis (MRA). Moral obligations influence taxpayer compliance. Meanwhile, taxpayer understanding has no effect on taxpayer compliance. And socialization can moderate taxpayers' understanding and moral obligations towards mandatory compliance. The research results are expected to be taken into consideration by tax authorities to increase tax socialization to increase taxpayer compliance.

Pelatihan Pasar Modal Memoderasi Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minta Investasi Mahasiswa Firdiyansyah, Indra; Rani Susanthi, Putu; Purwaka Sari, Asih; Rina, Rina; Afrinanda, Afrinanda; Wulandari, Kiki; Yusyawiru, Nurul
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v8i2.7273

This study aims to analyze the effect of accounting conservatism practices with accrual measures in corporate governance mechanisms on earnings quality, this research method uses quantitative time series data, data from BEI for three years from 2014-2016, the number of research data is 273. Data processing is tested with statistics through classical assumptions and hypothesis testing with the T-Test, F-Test and Determination test. The results of the study prove that accounting conservatism has a significant effect on earnings quality by 23.3%. Accounting conservatism with the accrual measure through corporate governance mechanisms has a significant effect on earnings quality by 27.10% and accounting conservatism on market value measures in a significant effect on earnings quality by 24.3%.

FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AUDITOR EKSTERNAL PADA MAHASISWA AKUNTANSI Sari, Rizki Yuli; Yusyawiru, Nurul; Pratiwi, Mirza Ayunda; Satria, Mohd Rhana; Wulandari, Kiki
JURNAL DIMENSI Vol 13, No 3 (2024): JURNAL DIMENSI (NOVEMBER 2024)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v13i3.7025

Tujuan penelitian ini adalah untuk menganalisis dan menjelaskan Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Auditor Eksternal Pada Mahasiswa Akuntansi Universitas Maritim Raja Ali Haji dengan menggunakan teknik analisis regresi berganda. Pengumpulan data pada penelitian ini menggunakan kuesioner dengan googleform. Populasi pada penelitian ini adalah mahasiswa akuntansi pada universitas maritim raja ali haji yang telah menyelesaikan mata kuliah pengantar auditing, auditing dan/atau praktek audit. Metode Analaisis data dengan menggunakan software SPSS versi 26. Jumlah responden yang mengisi kuesioner sebanyak 52 Mahasiswa. Hasil analisis menunjukkan bahwa Penghargaan Finansial, Lingkungan Sekitar, Pengetahuan tentang Auditor Eksternal dan Pertimbangan Pasar Kinerja secara bersama-sama/secara simultan berpengaruh signifikan terhadap Pilihan Karir sebagai Auditor Eksternal.

The Effect of E-Wallet and Financial Literacy on Consumptive Behaviour in College Students of Faculty of Economic and Business, Raja Ali Haji Maritime University Wahda, Bahril; Tiara Fitri, Mareskha; Sari, Risma Rosita; Yusyawiru, Nurul
CAKRAWALA : Management Science Journal Vol. 1 No. 2 (2024): Cakrawala : Management Science Journal - September
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/wnmbfq05

The purpose of this study was to determine the effect of e-wallet and financial literacy on the consumptive behaviour of students of the Faculty of Economics and Maritime Business at Maritime Raja Ali Haji University (UMRAH). The population that is the focus of research is students of the Faculty of Economics and Maritime Business at UMRAH from class 2020 to 2023. The sampling method used is the Hair et al. method with the number of research indicators as many as 13 and the range used is 10, so the number of respondents is 132 people. Data collection was carried out through the use of questionnaires. This study is quantitative with data analysis using simple and multiple regression techniques. The results showed that: (1) The use of e-wallets significantly affects the consumptive behaviour of students of the Faculty of Economics and Business Maritime. (2) Financial literacy does not have a significant impact on the consumptive behaviour of students of the Faculty of Economics and Business Maritime UMRAH. (3) Together, e-wallet and financial literacy have a significant impact on the consumptive behaviour of students of the Faculty of Economics and Business Maritime UMRAH The coefficient of determination (R2) shows that e-wallet and financial literacy can explain 21.5% of the variation in consumptive behaviour, while the remaining 78.5% is influenced by other factors not examined in this study.

Pelatihan Pasar Modal Memoderasi Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minta Investasi Mahasiswa Firdiyansyah, Indra; Rani Susanthi, Putu; Purwaka Sari, Asih; Rina; Afrinanda; Wulandari, Kiki; Yusyawiru, Nurul
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/n7fp3g15

This study aims to analyze the effect of accounting conservatism practices with accrual measures in corporate governance mechanisms on earnings quality, this research method uses quantitative time series data, data from BEI for three years from 2014-2016, the number of research data is 273. Data processing is tested with statistics through classical assumptions and hypothesis testing with the T-Test, F-Test and Determination test. The results of the study prove that accounting conservatism has a significant effect on earnings quality by 23.3%. Accounting conservatism with the accrual measure through corporate governance mechanisms has a significant effect on earnings quality by 27.10% and accounting conservatism on market value measures in a significant effect on earnings quality by 24.3%.

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