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All Journal Marwah: Jurnal Perempuan, Agama dan Jender Jurnal Al-Iqtishad Daya Saing : Jurnal Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi Kompetif Comsep : Jurnal Pengabdian Kepada Masyarakat Riset Akuntansi dan Keuangan Indonesia
nelsi arisandy arisandy, nelsi arisandy
UIN SUSKA RIAU
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PENDIDIKAN DAN KARIR PEREMPUAN DALAM PERSPEKTIF ISLAM Nelsi Arisandy
Marwah: Jurnal Perempuan, Agama dan Jender Vol 15, No 2 (2016): Marwah
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/marwah.v15i2.2643

Abstract

This paper discusses Islam views in women's education and career, by analyzing the verses and hadiths, and examine the history books can be concluded that Islam protects women's rights in education and a career. In the early development of Islam, women's education has not been made formally. It does not prevent Muslim women in his time became a reliable career women in their fields Among women who succeed in a career are Siti Khadijah, istreri Rasulllah. Thus, it can be said Islam does not prevent women to get an education and a career in accordance with the education obtained.
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI PEKANBARU nelsi arisandy
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 1 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i1.871

Abstract

Abstract: The purpose of this study is to provide empirical evidence about the influence ofthe taxpayer understanding, awareness of taxpayers and sanction tax compliance with taxcompliance individual who doing business online activities in Pekanbaru. The type of thisresearch is quantitative. The population in this study is an individual taxpayer who live inPekanbaru. The sample in this study is an individual taxpayer who doing business onlineactivities.Total sample is 100 respondents.The method of this sample using conveniencesampling method. The techniques used in this research is multiple linear regression.Theresults of this research show that the partial understanding of the taxpayer does notinfluencesignificantly with individual taxpayer compliance, while awareness of taxpayers andsanction tax compliance have significantly affect with the individual taxpayers who doingbusiness online. And simultaneously, the understanding of the taxpayer, the taxpayerawareness and sanction tax compliance have significantly influence with individual taxpayerswho doing business online in Pekanbaru.Keywords: Understanding of the taxpayer, the taxpayer awareness, Sanctions Taxes,Taxpayer Compliance.
Pelatihan Kursus Menjahit Singkat di Lembaga Kesejahteraan Sosial Anak (LKSA) A s-Shohwah Yatim dan Piatu Pekanbaru Nelsi Arisandy; Sahwitri Triandani; Irien Violinda Anggriani
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This short sewing course training was held at the LKSA (Child Social Welfare Institution) As-Shohwah orphans and orphans Pekanbaru with young women as participants. About 30 children and young women live here, most of whom are still of school age. This training aims to measure the level of parental understanding of entrepreneurship and conduct training in sewing clothes, skirts, pillowcases, and sheets during the planned time span, which is two days.    
Tax Minimization Moderate Transfer Pricing Lidya Manda Sari; Arisandy, Nelsi
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.5338

Abstract

The Corruption Eradication Commission (KPK) sniffed out potential tax evasion through a transfer pricing scheme on alleged illegal nickel ore export practices to China. KPK Deputy for Prevention and Monitoring Pahala Nainggolan said that his agency is currently reviewing if there are weaknesses in the nickel governance system. The system in question is the Coal Mineral System or Simbara, which was launched in March 2022. The population of this study is mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the period 2020 – 2023. Determination of samples in this study using the purposive sampling method. The number of samples used was 18 companies with 72 research units. The source of data in this study is taken from the company's published annual report. Testing in this study using E-Views 12 software. The results of the study based on the panel data regression analysis test showed that debt convenant and intangible assets had an effect on transfer pricing, while the size of the company and the bonus mechanism did not affect transfer pricing. Tax minimization is able to moderate the relationship between company size, debt convenant, intangible assets, and bonus mechanisms for transfer pricing.
MEASUREMENT OF ISLAMIC FINANCIAL LITERACY IN ISLAMIC FAMILY FINANCIAL MANAGEMENT : LITERATURE REVIEW Arisandy, Nelsi; Afrizal, Afrizal; Putra, Wirmie Eka; Z, Rico Wijaya
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.31026

Abstract

Islamic Financial Literacy is an insight that a person has about Islamic financial products and services and is a type of sharia-based finance in Islamic life and law. This knowledge will ultimately have implications for a person's attitude in making economic decisions in accordance with Islamic values. This study discusses the indicators used in measuring Islamic financial literacy in Islamic family financial management using  a structured systematic literature review methodology that uses 40 scientific articles indexed by Scopus and accredited by SINTA. The background of this study is because the statistics of divorces caused by economic problems show astonishing numbers. The measurement of Islamic financial literacy is also a combination of several qualitative and quantitative studies. The results of the study show that the indicators used in measuring Islamic financial literacy are zakat, deposits and loans in Islam, sharia insurance, sharia investment and household consumption. The purpose of this study is to provide an understanding of the importance of Islamic financial literacy related to the financial management of Islamic households, so that the goals of Sakinah Mawaddah Warrahmah Islamic households can be achieved.
MEASUREMENT OF ISLAMIC FINANCIAL LITERACY IN ISLAMIC FAMILY FINANCIAL MANAGEMENT : LITERATURE REVIEW Arisandy, Nelsi; Afrizal, Afrizal; Putra, Wirmie Eka; Z, Rico Wijaya
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.31028

Abstract

Islamic Financial Literacy is an insight that a person has about Islamic financial products and services and is a type of sharia-based finance in Islamic life and law. This knowledge will ultimately have implications for a person's attitude in making economic decisions in accordance with Islamic values. This study discusses the indicators used in measuring Islamic financial literacy in Islamic family financial management using  a structured systematic literature review methodology that uses 40 scientific articles indexed by Scopus and accredited by SINTA. The background of this study is because the statistics of divorces caused by economic problems show astonishing numbers. The measurement of Islamic financial literacy is also a combination of several qualitative and quantitative studies. The results of the study show that the indicators used in measuring Islamic financial literacy are zakat, deposits and loans in Islam, sharia insurance, sharia investment and household consumption. The purpose of this study is to provide an understanding of the importance of Islamic financial literacy related to the financial management of Islamic households, so that the goals of Sakinah Mawaddah Warrahmah Islamic households can be achieved.
Pendampingan Pelaporan SPT Pajak Bagi Wajib Pajak Pribadi Di Kantor Kecamatan Tuah Madani Pekanbaru Anggriani , Irien Violinda; Muat, Susnaningsih; Triandani, Sahwitri; Arisandy, Nelsi
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 2 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i2.6281

Abstract

Tax is an obligation that must be fulfilled by every citizen. Current tax revenue is not in line with the government's expectations, because taxpayers do not pay their tax obligations on time and even some entrepreneurs do not report their transactions, so tax revenue is not optimal. Therefore understanding of the importance of paying taxes is needed for the sake of all the Indonesian citizen. We, as a community service team, work closely with the Regional Office of the Directorate General of Taxes of Riau Province through the Tax Center of the Faculty of Economics and Social Sciences, State Islamic University of Sultan Syarif Kasim Riau, as a companion for Tax Volunteers in providing assistance in filling out Annual Tax Returns for personal Taxpayers in reporting the wealth electronically. The method used is Participatory Action Research which is the implementation of dedication to define a problem or apply information into action as a solution to the problem or activity being carried out. The purpose of this community service is to provide convenience and satisfaction for personal taxpayers and tax volunteers who have successfully reported their wealth and also succeeded in assisting taxpayers.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI SEBAGAI PELAKU BISNIS ONLINE SELAMA MASA PANDEMI COVID 19 Arisandy, Nelsi; Anggriani, Irien Violinda; Triandani, Syahwitri; Mu'at, Susnaningsih
Jurnal Daya Saing Vol. 9 No. 2 (2023): Transformasi Kinerja SDM, Perilaku Konsumen, dan Strategi UMKM di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v9i2.1344

Abstract

Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh pemahaman wajib pajak, kesadaran wajib pajak, sanksi perpajakan dan manfaat yang dirasakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan aktivitas bisnis online pada masa pandemi Covid 19. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Kecamatan Tampan Pekanbaru, dan sampelnya adalah wajib pajak orang pribadi yang melakukan kegiatan bisnis online yang berjumlah 100 responden. Convenience sampling digunakan sebagai metode pengambilan sampel dalam penelitian ini. Data dianalisis menggunakan Regresi Linier Berganda dan digunakan SPSS. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan pemahaman wajib pajak dan manfaat yang dirasakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi wajib pajak orang pribadi yang melakukan kegiatan bisnis online selama masa Covid 19 di Kabupaten Tampan. Terakhir, temuan dibahas dan rekomendasi diberikan.Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh pemahaman wajib pajak, kesadaran wajib pajak, sanksi perpajakan dan manfaat yang dirasakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan aktivitas bisnis online pada masa pandemi Covid 19. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Kecamatan Tampan Pekanbaru, dan sampelnya adalah wajib pajak orang pribadi yang melakukan kegiatan bisnis online yang berjumlah 100 responden. Convenience sampling digunakan sebagai metode pengambilan sampel dalam penelitian ini. Data dianalisis menggunakan Regresi Linier Berganda dan digunakan SPSS. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan pemahaman wajib pajak dan manfaat yang dirasakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi wajib pajak orang pribadi yang melakukan kegiatan bisnis online selama masa Covid 19 di Kabupaten Tampan. Terakhir, temuan dibahas dan rekomendasi diberikan.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL DALAM PENYUSUNAN ANGGARAN PRODUKSI DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MEDIASI Arisandy, Nelsi; Nesrianti, Maydea
Jurnal Akuntansi Kompetif Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i2.906

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kinerja manajerial dalam penyusunan anggaran produksi dengan gaya kepemimpinan sebagai variabel mediasi. Penelitian ini dilakukan pada Dinas Perikanan Kabupaten Kampar. Jenis penelitian ini bersifat kuantitatif dan menggunakan kuesioner serta menggunakan dokumen atau data dinas. Populasi penelitian ini meliputi seluruh pegawai yang bekerja di Dinas Perikanan Kabupaten Kampar sebanyak 123 pegawai dengan teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga sampel yang diambil sebanyak 39 pegawai. Metode analisis data dilakukan dengan analisis regresi linear berganda dan analisis jalur (path analysis) dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan secara parsial, partisipasi anggaran, pengawasan internal dan motivasi kerja berpengaruh signifikan terhadap kinerja manajerial dalam penyusunan anggaran produksi dan berpengaruh signifikan terhadap gaya kepemimpinan. Dan hasil dari analisis pada variabel mediasi dengan menggunakan uji sobel, dapat ditarik kesimpulan bahwa ada pengaruh mediasi partisipasi anggaran, pengawasan internal dan motivasi kerja terhadap kinerja manajerial dalam penyusunan anggaran produksi melalui gaya kepemimpinan.
Co-Authors - Afrizal Irien Violinda Anggriani Lidya Manda Sari Nesrianti, Maydea Rico Wijaya Z Sahwitri Triandani Susnaningsih Muat Triandani, Syahwitri