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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Akuntansi Kesatuan SELODANG MAYANG Jurnal Karya Abdi International Journal of Business, Law, and Education Jurnal Akuntansi dan Keuangan TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat MANKEU (JURNAL MANAJEMEN KEUANGAN) AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Indonesian Journal of Economic & Management Sciences (IJEMS)
Badewin
Universitas Islam Indragiri
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Transportation Other

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INVENTARISASI POTENSI PENDAPATAN ASLI DAERAH (PAD) PADA USAHA AGEN TRAVEL PERJALANAN DARAT DI KABUPATEN INDRAGIRI HILIR SESUAI UNDANG-UNDANG NOMOR 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAHAN DAERAH (HKPD) Rosliana Rosliana; Ranti Melasari; Badewin Badewin
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol 9 No 2 (2023): JURNAL SELODANG MAYANG
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v9i2.316

Abstract

Private minibus car travel is currently the choice of the people of Indragiri Hilir in supporting activities. Based on a preliminary survey and comparison with Law Number 22 of 2009 concerning road traffic and transportation, information was obtained that: black plate travel does not have a route permit; vehicles do not pass due diligence; and operators do not pay various levies set for passenger transportation. The high growth of travel agents for land travel business in Indragiri Hilir did not make a positive contribution to the regional original income of the Indragiri Hilir Regency. This study aims to take inventory of the potential for regional original revenue sourced from the operations of travel agents in the land travel business. The results of the study are the potential of PAD that needs to be optimized for land travel business, namely route permit fees; (2) terminal levies; (3) motor vehicle testing retribution; (4) motorized vehicle title transfer fee; (5) advertising tax; (6) PBB-P2 and (7) Parking tax. This research suggests to the government that it should be able to enforce the regulations that have been published in order to increase local revenue. Travel Mobil Minibus pribadi saat ini menjadi pilihan masyarakat Indragiri Hilir dalam menunjang aktivitas. Berdasarkan survey pendahuluan dan dikomparasi dengan Undang-Undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan, diperoleh informasi bahwa: Travel Plat Hitam tidak memiliki izin trayek, Kendaraan tidak melalui uji kelayakan, serta tidak membayar berbagai retribusi yang ditetapkan untuk angkutan penumpang. Tingginya pertumbuhan Travel Agen Usaha Perjalanan Darat di Indragiri Hilir tidak memberikan kontribusi positif bagi Pendapatan Asli Daerah Kabupaten Indragiri Hilir. Penelitian ini bertujuan untuk menginventarisir potensi – potensi Pendapatan Asli Daerah bersumber dari Operasional Travel Agent Usaha Perjalanan Darat. Hasil Penelitian yaitu potensi PAD yang perlu di optimalisasi pada Travel Usaha Perjalanan Darat yaitu Retribusi Izin Trayek; (2) Retribusi Terminal; (3) Retribusi Pengujian Kendaraan bermotor; (3) Pajak Kendaraan Bermotor; (4) Bea Balik Nama Kendaraan Bermotor; (5) Pajak Reklame; (6) PBB-P2; (7) Retribusi Parkir di tepi jalan umum. Penelitian ini menyarankan kepada pihak Pemerintah untuk dapat menegakkan Regulasi-regulasi yang telah di terbitkan guna meningkatkan Pendapatan Asli Daerah.
Models of Intellectual Intelligence, Emotional Intelligence and Emphasizing the Role of Auditor Performance with Spiritual Intelligence as Moderating Variables (Empirical Study of Inspectorate of Riau Province) Badewin; Amri Amir; Sri Rahayu; Rike Setiawati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i2.3935

Abstract

The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence and role stress on auditor performance by using emotional intelligence as a moderator variable (an empirical study at the Inspectorate of Riau Province). All auditors from inspection agencies in Riau Province participated in this study. The sample for data analysis was selected by convenience sampling, so that the number of samples filled in the questionnaire was 68 respondents. The data analysis method uses the partial least square method with the structural equation model method which examines the influence of intelligence, emotional intelligence and role variables on auditor performance. The results of the study show that the intellectual intelligence variable has a positive and significant effect on performance; Emotional intelligence variable has no effect on auditor performance and role stress has no effect on auditor performance. Spiritual intelligence moderates the effect of intellectual intelligence on auditor performance. And spiritual intelligence cannot moderate the influence of emotional intelligence and role pressure on auditor performance
PERANCANGAN WEBSITE E-COMMERCE PADA TOKO SEMBAKO WASERDA MAK RIAN TEMBILAHAN Zulrahmadi; Yunita, Fitri; Rosliana; Melasari, Ranti; Badewin; Niswan, Muhlishatun
KARYA ABDI Vol 4 No 2 (2023): Article
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/karyaabdi.v4i2.3019

Abstract

Bisnis e-commerce sudah menjadi trend dalam dunia bisnis saat ini. Website e-commerce membantu bisnis penjualan kita dengan menawarkan produk dan servis secara online kepada konsumen diseluruh dunia. Website benar-benar menjadi solusi pemecahan untuk batasan lokasi bisnis dan menawarkan kecepatan penawaran dan bahkan memungkinkan menjadi penjual terbaik. E-commerce benar-benar membuat konsumen dapat menghemat waktu, dan membandingkan harga lebih mudah, selain itu menawarkan berbagai hal untuk dijual serta mengurangi berdesakan yang parah di toko. Fasilitas ini juga dikombinasikan dengan pembayaran yang cepat, pelacak order dan kecepatan pengiriman akan memenangkan hati konsumen. Toko Sembako Waserda Mak Rian Tembilahan merupakan suatu jenis usaha kecil dan menengah bergerak dibidang penjualan sembako yang menyediakan berbagai produk kebutuhan rumah tangga. Saat ini, Waserda Mak Rian hanya membuka toko fisik untuk melayani pelanggan sehingga tidak mempunyai cakupan yang luas untuk menarik banyak pelanggan. Tujuan penelitian ini adalah membantu proses bisnis pada toko sembako Waserda Mak Rian Tembilahan dengan merancang sebuah website e-commerce. Hasil penelitian ini adalah menghasilkan sebuah website e-commerce yang dapat menarik banyak pelanggan luar sehingga dapat meningkatkan pendapatan pada toko sembako Waserda Mak Rian Tembilahan.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN INDRAGIRI HILIR (Studi Empiris Pada OPD Kabupaten Indragiri Hilir) Gustina, Ira; Badewin, Badewin; Rosliana, Rosliana; Misnah, Misnah; Kinanda, Rezky
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 8 No. 3 (2022): JURNAL SELODANG MAYANG
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v8i3.272

Abstract

Penelitian ini bertujuan mengetahui pengaruh Kompetensi Sumber Daya, Penerapan Standar Akuntansi Pemerintah dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Indragiri Hilir Pada OPD Kabupaten Indragiri Hilir. Populasi penelitian Kasubbag Keuangan dan Bendahara Keuangan yang melaksanakan fungsi terkait penyusunan laporan keuangan. Sampel penelitian sebanyak 54 orang mengisi kuesioner yang disebarkan. Melalui SPSS 26 regresi linier berganda, pengujian uji asumsi klasik yaitu uji normalitas data, uji multikolinieritas dan uji heterokedastisitas. Hasil Uji hipotesa secara parsial Kompetensi Sumber Daya Manusia (X1) berpengaruh terhadap Kualitas Laporan Keuangan. Standar Akuntansi Pemerintah (X2) berpengaruh terhadap Kualitas Laporan Keuangan. Sistem Akuntansi Keuangan Daerah (X3) berpengaruh terhadap Kualitas Laporan Keuangan. Uji koefisien determinasi nilai Adjusted R Square sebesar 0,529 artinya bahwa terdapat sebanyak 52,9% pengaruh variabel Kualitas Laporan Keuangan dipengaruhi oleh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintah, dan Sistem Akuntansi Keuangan Daerah. Sedangkan sisanya 47,1% dipengaruhi oleh variabel lain yang tidak dimasukkan atau diteliti dalam penelitian ini.
PERAN KUALITAS SDM DALAM MENINGKATKAN PENGELOLAAN PELAYANAN PENERBITAN KARTU KELUARGA PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN INHIL GUNTUR, SM; Syafrinadina, Syafrinadina; Muslimin, Haza; BADEWIN, BADEWIN
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 1 No. 2 (2023): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v1i2.71

Abstract

The purpose of this research is to determine the Service Quality of Family Card Management in Population and Civil Registration Agency, INHIL. This research is classified as descriptive research with a qualitative approach. This research was held on Population and Civil Registration Agency, INHIL. The theory used to measure the quality of service is a theory proposed by Suhady (2000: 25), the dimensions of service quality include accuracy, speed, hospitality and expense. The data used are primary data and secondary data. The data retrieval and collection were done through observations, interviews, and documentations. The data analysis was conducted by collecting data, data presentation, and conclusion. The results of this research indicate that the quality of service with accuracy indicator has shown a good condition, while the speed indicator, hospitality and expense indicators need to be improved or are in unsatisfactory condition.
The Role of Ethical Leadership, Corporate Culture, Employee Empowerment, and Organizational Commitment on Employee Productivity: Case Study of State Owned Enterprise Employee Prayudi, Ahmad; Badewin, Badewin; Machdie, Muhammad; Arifansyah, Arifansyah
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.929

Abstract

This study investigates the influence of ethical leadership, corporate culture, employee empowerment, and organizational commitment on employee productivity within a State-Owned Enterprise (SOE). Using a sample of 300 employees, data were analyzed through descriptive statistics, reliability testing, correlation analysis, and regression analysis. The findings indicate that all four factors significantly enhance employee productivity, with organizational commitment having the strongest impact. Ethical leadership was also found to influence productivity indirectly through organizational commitment, while corporate culture moderated the relationship between leadership and productivity. Employee empowerment was shown to further improve productivity by granting greater autonomy and responsibility to employees. These results suggest that SOEs can enhance employee productivity by fostering ethical leadership, a supportive corporate culture, empowering employees, and building organizational commitment. The study provides valuable insights for SOEs aiming to improve performance in a public-sector context.
THE INFLUENCE OF FINANCIAL REPORTING PRESENTATION, INTERNAL CONTROL, ACCOUNTABILITY, AND HUMAN RESOURCE COMPETENCY ON THE IMPLEMENTATION OF FINANCIAL REPORTING TRANSPARENCY IN THE INDRAGIRI HILIR REGIONAL GOVERNMENT Siti Aisyah; Suryani, Suryani; Badewin, Badewin
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 4 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i4.102

Abstract

The Influence of Financial Report Presentation, Internal Control, Accountability, and Human Resource Competency on the Implementation of Financial Reporting Transparency in the Regional Government of Indragiri Hilir Regency. This research aims to determine the influence of the presentation of Financial Reports, Internal Control, Accountability and Human Resource Competence on the implementation of Transparency in Financial Reporting of the Regional Government of Indragiri Hilir Regency. This research was conducted at the OPD in Indragiri Hilir Regency. The population in this study were all finance department employeesin a OPD Companyin the Regency Indragiri Hilir. The sampling technique used a purposive sampling method, so that a sample of 69 people from 33 OPDs was obtained. The analysis technique used is Multiple Regression Analysis. Test results show that the presentation of financial reports influences the implementation of financial reporting transparency in the regional government of Indragiri Hilir Regency, internal control influences the implementation of financial reporting transparency in the regional government of Indragiri Hilir district, accountability influences the implementation of financial reporting transparency in the regional government of Indragiri Hilir Regency, and resource competency. Humans Simultaneously Influence the Implementation of Transparency in Financial Reporting of the Regional Government of Indragiri Hilir Regency.
Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia Badewin; Elizabeth, Roosganda; Rusmardiana, Ana; Rely, Gilbert; Judijanto, Loso
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3642

Abstract

Growing public demand for clean governance and fiscal responsibility has intensified the need for accountability and transparency in local government financial reporting in Indonesia, a decentralized nation facing challenges in ensuring timely and accurate disclosures. This study aims to investigate the level of accountability and transparency in local government financial reporting and identify institutional, regulatory, and technological factors influencing reporting quality. Using a quantitative approach, the research analyzes secondary data from 187 local government financial statements audited by the Indonesian Supreme Audit Board between 2018 and 2022, employing regression analysis to assess the impact of internal control effectiveness, audit opinions, electronic government systems, and financial management competencies. The findings reveal that robust internal control systems and favorable audit opinions significantly enhance reporting quality, while electronic government platforms improve both transparency and timeliness. The interaction between electronic government systems and financial management competencies further strengthens transparency, though disparities in technical capacity and leadership commitment create regional inconsistencies. This study concludes that institutional quality, digital innovation, and skilled human resources are vital for advancing financial accountability and transparency, offering actionable insights for policymakers to strengthen governance and rebuild public trust through credible reporting practices.
PkM Mendorong Peningkatan Ekspor Produk Unggulan Daerah Kabupaten Indragiri Hilir (Kelapa) melalui Pemanfaatan Digital Marketing pada UMKM Khairul Ihwan; Bayu Fajar Susanto; Roberta Zulfhi Surya; Najamuddin; Ridwan, Muannif; Badewin
TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Trimas: Jurnal Inovasi dan Pengabdian Kepada Masyarakat
Publisher : Indra Institute Research & Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58707/trimas.v5i1.1068

Abstract

This Community Service Program (PkM) focuses on increasing exports of superior regional products in Indragiri Hilir Regency, namely coconut, through the use of digital marketing for Micro, Small and Medium Enterprises (MSMEs). MSMEs in this area, such as Gudang Kelapa Doa Ibu, face challenges in marketing their products globally due to limited knowledge and access to technology. This program is designed to empower MSMEs with training and assistance in using digital marketing strategies, including social media, websites and e-commerce. The service team also helps develop digital platforms such as e-commerce websites, inventory management applications, and integrated digital marketing systems that are tailored to the needs of MSMEs. The main objective of this program is to expand the export market, increase sales volume, and strengthen the position of coconut products from Indragiri Hilir Regency on the international market. This program also targets increasing human resource capacity in digital marketing and contributing to regional economic growth. The evaluation results show increased product visibility online, increased export sales, and strengthened the capacity of MSMEs in adopting digital technology for marketing and business operations.
The Influence of Intellectual Intelligence, Eional Intelligence and Role Stress on Auditors' Performance Using Spiritual Intelligence and Religiousity as A Moderation of Research in The Riau Province Indonesia Inspectorate Badewin; Amri Amir; Sri Rahayu; Rike Setiawati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7189

Abstract

The research aims to develop a conceptual model of local government auditor performance with intellectual, emotional intelligence, role stress on auditor performance with spiritual intelligence and religiosity as moderation (empirical study at the Riau Province inspectorate). Sample of 123 Inspectorate auditor respondents in Riau Province, Indonesia. SEMwarpPLS software. The results of research on intellectual intelligence, emotional intelligence and role pressure have a positive effect on auditor performance. Meanwhile, the spiritual intelligence moderating variable cannot strengthen intellectual and emotional intelligence on auditor performance and the spiritual intelligence moderating variable can weaken the role of stress on auditor performance. Then religiosity as a moderating variable can influence emotional intelligence and stress can weaken auditor performance. On the other hand, religiosity as moderation cannot strengthen the influence of intellectual intelligence on auditor performance
Co-Authors Afrizal Ahmad Prayudi Amri Amir Amri Amir Anak Agung Gede Sugianthara Arifansyah, Arifansyah Bayu Fajar Susanto editor akuntansi FEBRI KURNIA Fitri Yunita GUNTUR, SM Gustina, Ira Judijanto, Loso Khairul Ihwan, Khairul Kinanda, Rezky Machdie, Muhammad Misnah Misnah Muannif Ridwan MUHAMMAD NURDIN Muslimin, Haza Niswan, Muhlishatun Ranti Melasari Rely, Gilbert Rike Setiawati Rike Setiawati Roberta Zulfhi Surya ROOSGANDA ELIZABETH Rosliana Rosliana Rosliana Rosliana, Rosliana Rusmardiana, Ana Sarmiati Sarmiati Siti Aisyah SITI HUJAIMAH SRI RAHAYU Sri Rahayu SRI UTARI MARYANTI Suryani Suryani Susfayetti Syafrina Dina Yuni Ruzita Zulrahmadi