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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Dakwah Risalah Jurnal Al-Iqtishad Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Tabarru': Islamic Banking and Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Journal of Applied Science, Engineering, Technology, and Education International Journal of Trends in Accounting Research Jurnal Ekonomi KIAT Jurnal Kajian Peradaban Islam Journal Of Human And Education (JAHE) Jurnal Economica: Media Komunikasi ISEI Riau International Journal of Trends in Accounting Research Journal of Islamic Finance and Accounting Research Accounting Analysis Journal
Zulhelmy
Departement Of Accounting, Faculty Of Economics And Business, Universitas Islam Riau, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENDAPATAN, PENGELUARAN RUMAH TANGGA DAN TINGKAT KESEJAHTERAAN PETANI PADI SAWAH DI KECAMATAN SIAK KECIL KABUPATEN BENGKALIS PROVINSI RIAU Sutrisma Sutrisma; Fahrial Fahrial; Zulhelmy Zulhelmy; Marliati Ahmad
Jurnal Economica Vol. 10 No. 1 (2022): Jurnal Economica, April 2022
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.624 KB) | DOI: 10.46750/economica.v10i1.74

Abstract

Tujuan pembangunan nasional salah satunya adalah mensejahterakan masyarakat dan mencerdaskan kehidupan bangsa. Tujuan dari penelitian ini untuk menganalisis (1) Karakteristik petani dan profil usahatani, (2) Struktur pendapatan, (3) struktur pengeluaran, dan (4) kesejahteraan petani. Metode yang digunakan adalah metode survey. Metode analisis yang digunakan adalah metode kualitatif dan kuantitatif Perkembangan Struktur Pendapatan (PSP), Pangsa Pengeluaran Petani (PEP), Daya Beli Rumah Tangga Petani (DBRP), Nilai Tukar Subsisten (NTS), Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP) dan Garis Kemiskinan (GK). Hasil penelitian menunjukkan bahwa petani masuk kategori usia produktif, luas lahan 0,80 ha, varietas lokal yakni Sadani dan modal sendiri. Pendapatan petani terbesar berasal dari pertanian non padi sawah, pengeluaran rumah tangga terbesar berada pada pengeluaran non pangan dan penambahan barang modal produksi. Tingkat Kesejahteraan petani di ukur dari PSP, sebesar 76,35% berasal dari pendapatan non padi sawah, PEP untuk pangan terbesar berada pada padi-padian dan lauk-pauk/sayur-sayuran, DBRP senilai 679,96%, NTS yakni 53,65% dan NTPRP dalam hal ini NTPRP padi sawah di Kabupaten Bengkalis sebesar 2,36. Hal ini mengindikasikan bahwa penerimaan petani dari usahatani padi sawah lebih besar daripada pengeluaran petani (pengeluaran rumah tangga dan biaya produksi usahatani). Artinya rumah tangga petani didaerah penelitian sejahtera. Selain itu, petani padi sawah di daerah penelitian berada diatas garis kemiskinan dengan pendapatan per kapita lebih besar dari garis kemiskinan di Kabupaten Bengkalis yang juga berarti petani sejahtera.
FAKTOR- FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020) dani pratama; zulhelmy
Jurnal Ekonomi KIAT Vol. 33 No. 2 (2022): desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2022.vol34(1).11519

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah ukuran perusahaan, debt default, kondisi keuangan, pertumbuhan perusahaan, dan Leverage (DAR) berpengaruh signifikan terhadap penerimaan opini audit going concern pada perusahaan sub sektor perkebunan yang terdaftar di BEI. Pemilihan sampel dilakukan dengan metode purposive sampling diperoleh jumlah sampel sebanyak 14 perusahaan dengan periode penelitian 2016-2020. Teknik analisa data yang digunakan adalah analisis regresi linier berganda dengan menggunakan bantuan Eviews 12. Hasil penelitian secara simultan diperoleh bahwa ukuran perusahaan, debt default dan Leverage (DAR) tidak berpengaruh signifikan terhadap penerimaan opini audit going concern sedangkan pertumbuhan perusahaan dan kondisi keuangan (ROA) berpegnaruh terhadap penerimaan opini Audit Going Concern.
The Effectof Company Culture, Religiosity, and Commitment on Performance Through Employee Satisfactionas Intervening Variableof Sharia Banking in Pekanbaru Alan Asyari Alfalah; Yuswar Z Basri; Tatik Marianti; Zulhelmy M Hatta
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.339 KB)

Abstract

ABSTRACT This study aims to analyze the Effect of Company Culture, Religiosity, and Commitment on Performance through Employee Satisfaction as Intervening Variable of Sharia Banking in Pekanbaru. It utilized primary data that was collected using a questionnaire with a total of 250 respondents. Respondents in this study were employees of Sharia Commercial Banks in Riau Province. This study found the following interesting findings: company culture has a positive and significant effect on job satisfaction and on the performance of sharia bank employees,religiosity has a positive and significant effect on employee performance; organizational commitment has an effect on job satisfaction and on employee performance; job satisfaction has an effect on employee performance and job satisfaction can mediate organizational culture of the company on employee performance in Pekanbaru where researchers want to see the indirect effect on performance; job satisfaction can mediate religiosity on employee performance in Pekanbaru where researchers want to see the indirect effect on employee performance; and job satisfaction can mediate organizational commitment on employee performance in Pekanbaru where researchers want to see indirect effect on employee performance
Pelatihan Tata Kelola Badan Usaha Milik Desa (BUMDES) Kecamatan Rokan IV Koto Kabupaten Rokan Hulu Zulhelmy Zulhelmy; Sinta Yulyanti; Poppy Camenia Jamil; Hidayatul Munashiroh
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 2 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i2.3034

Abstract

BUMDES menjadi suatu badan hukum yang didirikan oleh desa guna mengelola usaha, memanfaatkan aset, mengembangkan investasi dan produktivitas, menyediakan jasa pelayanan, dan/atau menyediakan jenis usaha lainnya untuk sebesar-besarnya kesejahteraan masyarakat Desa. Pengelolaan BUMDes harus dijalankan dengan menggunakan prinsip kooperatif, partisipatif, emansipatif, transparansi, akuntable, dan sustainable. Pengabdian masyarakat ini dilakukan di Kecamatan Rokan IV Koto Kabupaten Rokan Hulu. Metode pelaksanaan kegiatan pengabdian masyarakat yaitu dalam bentuk penyampaian materi terkait dengan tata Kelola BUMDES kemudian dilanjutkan dengan sesi tanya jawab. Hasil kegiatan pengabdian yaitu Perangkat BUMdes berbasis syariah belum menerapkan konsep pengelolaan dengan baik. Selain itu juga memiliki kendala terhadap tunggakan pinjaman yang tidak tertagih dan tidak berbunga. Solusi yang diberikan tim pengabdian yaitu perangkat BUMDES harus memastikan akad secara syariah untuk kegiatan simpan pinjam dan mewajibkan adanya DPS (Dewan Pengawas Syariah). Selanjutnya perangkat BUMDES dapat menerapkan sistem simpan pinjam tanpa bunga apabila BUMDES memiliki laba yang bagus, tata kelola BUMDES yang baik dan memiliki dana social.
Socialization of Business and Islamic Accounting: Sosialisasi Bisnis dan Akuntansi Islam Hidayat Hidayat; Syaefulloh; Zulhelmy
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 4 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i4.15717

Abstract

The reality is that business and accounting practices still contain MaGhRib elements (Maysir, Gharar, and Riba). So that the business practices carried out are contrary to muamalah in Islam. For this reason, socialization was carried out to the people of Teluk Meranti Village about Business and Islamic Accounting. The writing method used is a qualitative approach with a descriptive-explanative model which intends to provide a detailed description of the implementation of Community Service (PkM) activities on Business and Accounting in Islam. From these activities, it is considered very good and useful for the community. Because, from the activities carried out, a lot of knowledge is obtained, such as business and accounting concepts in Islam. People are aware of the mistakes they have made so far. After participating in the socialization, they are committed to making changes, so that the business practices carried out gain profit, blessing and loss
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN SERTA LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Zulhelmy; Sukma
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8740

Abstract

This study aims to find empirical evidence regarding the Effect of Corporate Governance consisting of the Board of Directors, Board of Commissioners Size, Audit Committee, Company Size and Leverage on Company Financial Performance (Study on Financial Institution Sub-Sector Service Companies Listed on the Indonesia Stock Exchange in 2017 -2019). This study uses purposive sampling method as a sample selection method. The population of this study is a service company sub-sector of financial institutions as many as 19 companies listed on the Indonesia Stock Exchange (IDX). Based on predetermined criteria, 16 companies were sampled in this study. Hypothesis testing in this study using multiple regression analysis techniques.The results show that partially the Board of Directors, the size of the Board of Commissioners and the Audit Committee have no significant effect on financial performance, firm size has a positive effect on financial performance, and leverage has a negative effect on financial performance. and simultaneously the Board of Directors, Board of Commissioners Size, Audit Committee, Company Size, Leverage have a significant effect on the company's financial performance.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA NAGARI PANYALAIAN KECAMATAN X KOTO SUMATERA BARAT Nina Nursida; Shierly Tiara Princessa; Zulhelmy
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10292

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menjelaskan akuntabilitas dan transparansi pengelolaan dana desa yang ada di Nagari Panyalaian. Jenis penelitian yang digunakan bersifat deskriptif kualitatif. Data dikumpulkan dengan melakukan observasi, wawancara mendalam dengan beberapa informan terkait, dan dokumentasi. Selanjutnya data di analisis melalui tiga tahapan, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa Pengelolaan Dana Desa di Nagari Panyalaian sudah akuntabel, tetapi belum optimal pada tahap pertanggungjawaan, pemerintah nagari menyampaikan laporan pertanggungjawaban realisasi pelaksanaan APBNagarinya pada bulan maret, yang mana seharusnya dalam penyampaian laporan pertanggungjawaban tersebut paling lambat satu bulan setelah akhir tahun anggaran. Kemudian untuk Transparansi Pengelolaan Dana Desa di Nagari Panyalaian belum transparan, karena tidak terdapat papan informasi yang menjelaskan tentang kas masuk serta kas keluar dalam menyelenggarakan kegiatan pengelolaan keuangan desa.
PENGARUH PREFERENSI KLIEN, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI KOTA PEKANBARU Zulhelmy; At Tariq Luthfi
Journal Of Islamic Finance And Accounting Research Vol. 3 No. 1 FEBRUARI (2024): JAFAR 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2024.16495

Abstract

The purpose of this study is to analyze the effect of client preferences, auditor experience, and auditor independence on audit judgment at a public accounting firm in Pekanbaru City. The population in this study are all Public Accounting Firms located in Pekanbaru City which are registered in the Directory of the Indonesian Institute of Certified Public Accountants (IAPI). The type of research conducted is quantitative research. Data was collected by distributing questionnaires which were filled out directly by all auditors working at the Public Accounting Firm in Pekanbaru City. Then the data obtained were analyzed using multiple linear regression analysis techniques, descriptive statistical test, classical assumption test, coefficient of determination test, t test, and f test. The results showed that simultaneously client preference, auditor experience, and Auditor Independence had a significant effect on audit judgment at the Public Accounting Firm in Pekanbaru City. Partially, client preference has a significant effect on Audit Judgment, Auditor Experience has a significant effect on Audit Judgment, and Auditor Independence has a significant effect on Audit Judgment at Public Accounting Firms in Pekanbaru City.
PELAKSANAAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY BANK SYARIAH INDONESIA BERDASARKAN INDEKS ISLAMIC SOCIAL REPORTING Hidayat; Syaefulloh; Zulhelmy
Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 1 (2024): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2024.vol7(1).17532

Abstract

Corporate Social Responsibility (CSR) merupakan proses pengkomunikasian dampak sosial dari kegiatan ekonomi yang dilakukan. Pengungkapan dapat menjadi indikasi mengukur terlaksananya tanggungjawab berdasarkan analisis indeks Islamic Social Reporting (ISR) dilakukan pada PT. BSI KC Sudirman 1 Pekanbaru berdasarkan indeks ISR, sehingga diketahui kesesuaiannya dengan nilai, norma, prinsip bermuamalah di dalam Islam. Metode penelitian yang dilakukan menggunakan metode analisis deskriptif. Hasil penelitian yang dilakukan diperoleh bahwa secara umum pelaksanaan dan pengungkapan CSR pada PT. BSI KC Sudirman 1 Pekanbaru belum memenuhi keseluruhan dari indikator indeks ISR dari 6 bidang indikator berdasarkan ISR. Karena, untuk 5 bidang penilaian dalam ISR dilakukan melalui program lain yang ditawarkan kepada nasabah. Misalkan bidang pendanaan dan investasi dalam meningkatkan perekonomian dilakukan melalui pinjaman KUR dan Non-KUR. Namun secara spesifik, pelaksanaan CSR sudah memenuhi indikator bidang sosial dengan indikator sedekah dan kepedulian terhadap anak yatim. Untuk penelitian selanjutnya dapat dilakukan pengaruh pinjaman KUR dan NonKUR terhadap Kesejahteraan.
Talent Management : A Literature Review Hamsal, Hamsal; Saputra, Dian; Zulhelmy, Zulhelmy; Sundari, Eva; Dianto, Iyoyo; Alsukri, Alsukri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): 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.v5i2.5339

Abstract

The volume of literature in popular media and among practitioners serves as a guide for practitioners in human resource management, particularly in Talent Management within the business context. However, what constitutes Talent Management and its foundations in the scientific principles of human resources and management? In this writing, we address these questions by examining the issues with the definition of Talent Management and the lack of data supporting many practitioner claims. Subsequently, we outline research that supports a definition of Talent Management as a system-oriented approach focused on strategic talent management. We then delineate future research directions to further develop the field of Talent Management and align it more closely with the extensive body of work in strategic human resource management.
Co-Authors Afrizal, Johari Alan Asyari Alfalah Alsukri, Alsukri Andini, Maya Angelina Prima Kurniati Antoni. R, Stevanus At Tariq Luthfi Azni Azni Burhan Burhan dani pratama Dani Pratama Dian Saputra Dian Tirta Dianto, Iyoyo Fahrial Fahrial Firdaus AR Fitria Risa Hamsal, Hamsal Handoko, Dodi Okri Helmiyati, Rasida Hidayat Hidayat Hidayat Hidayat, Rizki Hidayatul Munashiroh Indradewa, Rhian Landes Yuanda Lidia Zareva Marhamah Marhamah Mutalib, Sharifah Sakinah Syed Abd. Nina Nursida Osman, Nurul Aida Poppy Camenia Jamil Ruhul Fitrios Senasi, Vally Shierly Tiara Princessa Sinta Yulyanti Siska Siska Siska Sukma Sundari, Eva Suryadi, Nanda Sutrisma Sutrisma Syaefulloh Syaefulloh Tatik Marianti Tatik Mariyanti, Tatik Yusniawati, Erni Yusoff, Wan Nur Syahidah Wan Yuswar Z Basri