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All Journal Jurnal Pengabdian UntukMu NegeRI Performance : Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Barelang Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Akuntansi AKTIVA Populer: Jurnal Penelitian Mahasiswa Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Innovative: Journal Of Social Science Research Jurnal Kendali Akuntansi Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Ekalaya : Jurnal Ekonomi Akuntansi IIJSE JEBD Jurnal Pengabdian Kompetitif SAKOLA: Journal of Sains Cooperative Learning and Law Jurnal Ekonomi, Manajemen, Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
R.Septian Armel
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Riau
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PROGRAM BINA DESA: KETAHANAN EKONOMI KELUARGA MISKIN DALAM MENGHADAPI ISU LGBT, NARKOBA, DAN RISIKO SOSIAL Darwin, Ranti; Widiarsih, Dwi; Asnawi, Mizan; Santoso; Hidayat, Muhammad; Murialti, Neng; Hadi, M.Fikry; Armel, R. Septian
Jurnal Pengabdian Kompetitif Vol. 4 No. 1 (2025): Pemberdayaan Masyarakat dan UMKM melalui Inovasi, Pendidikan, dan Keuangan Digi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i1.2074

Abstract

Kemiskinan, isu LGBT, dan penyalahgunaan narkoba merupakan tantangan sosial yang berdampak negatif terhadap ketahanan ekonomi keluarga miskin di Kecamatan Rumbai Timur. Permasalahan ini tidak hanya memperdalam ketimpangan ekonomi, tetapi juga menghambat akses keluarga miskin terhadap kesempatan sosial yang lebih baik dan peningkatan kesejahteraan bagi masyarakat di Kecamatan Rumbai Timur. Program bina desa ini diterapkan melalui penyuluhan, diskusi komunitas, dan garage sale sebagai wujud pemberdayaan ekonomi, edukasi bahaya narkoba, dan peningkatan kesadaran sosial untuk mengurangi stigma terhadap LGBT. Hasil program menunjukkan peningkatan pemahaman masyarakat terkait dengan bahaya penyalahgunaan narkoba dan berkurangnya stigma terhadap LGBT. Diskusi komunitas mendorong solidaritas sosial dan keterbukaan dalam menghadapi risiko sosial. Garage sale merupakan strategi pemberdayaan ekonomi mikro yang membantu keluarga miskin memperoleh penghasilan sekaligus membangun kesadaran sosial tentang pentingnya ekonomi berbasis komunitas bagi masyarakat miskin di Kecamatan Rumbai Timur. Secara keseluruhan, program ini berkontribusi dalam membangun masyarakat yang lebih sadar, inklusif, dan mandiri secara ekonomi.
Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City AR, Raudhatul Jannah; Armel, R. Septian; Ramashar, Wira; Aristi, Mentari Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8018

Abstract

The Public Health Center (BLUD) must prepare two types of financial reports: one as an accounting entity to be consolidated with the Health Office, and the other as a reporting entity to be audited by an external auditor. Therefore, the Public Health Center (BLUD) prepares two reports: one for consolidation, which is prepared following Government Accounting Standards (SAP), while the other for the reporting entity, which is prepared in accordance with Financial Accounting Standards (SAK). The objective of this study is to examine the relationship between professionalism, organizational culture, utilization of information technology, and the role of the inspectorate on the quality of financial reports at BLUD Puskesmas in Pekanbaru City. Quantitative research, samples using purposive sampling techniques, and data collection methods by distributing questionnaires via Google Form and sending them directly to each BLUD Health Center. The results of this study indicate that professionalism, organizational culture, and the role of the inspectorate are the three main factors in achieving good quality financial reports, while the use of information technology is not able to be a factor that can support the good quality of the BLUD Puskesmas financial reports in Pekanbaru City.
DERTEMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Adilla, Putri; Armel, R. Septian; Ramashar, Wira
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4438

Abstract

This study aims to analyze the effect of tax corruption perception, tax justice, E-Billing implementation, and tax socialization on the compliance of individual taxpayers who engage in freelance work. The research was conducted at KPP Pratama Senapelan Pekanbaru using a quantitative method. Data were collected from 100 respondents using probability sampling and analyzed through multiple linear regression. The findings reveal that only the E-Billing implementation variable significantly affects tax compliance among freelancers. Meanwhile, the variables of tax corruption perception, tax justice, and tax socialization have no significant impact. These results highlight the effectiveness of digital tax services in improving taxpayer compliance, especially for freelance workers who often value convenience and efficiency. Therefore, the tax authority should further strengthen electronic-based systems that are more user-friendly, accessible, and tailored to the diverse needs of taxpayers. In addition, improving the quality and relevance of tax education is essential to support long-term compliance across all taxpayer segments.
The PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SISTEM PERPAJAKAN, TEKNOLOGI DAN INFORMASI PERPAJAKAN Julianti, Windi; Armel, R. Septian; Rodiah, Siti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4439

Abstract

Tax evasion is a serious form of violation because it can hinder state revenue and create inequality between taxpayers. The purpose of this study is to determine the effect of tax audits, tax sanctions, tax systems, and tax technology and information on tax evasion practices. This study was conducted on corporate taxpayers registered at the Bangkinang Pratama Tax Office, using a quantitative approach and survey method. Data were collected from 100 respondents with a questionnaire and analyzed using multiple linear regression through SPSS version 23. The results show that strict tax audits and sanctions have a negative effect on evasion, meaning that the higher the audit and sanctions, the practice of evasion tends to decrease. Meanwhile, the tax system and information technology have a positive effect, indicating that systems and technologies that are not yet optimal can provide opportunities for perpetrators to commit evasion.
Pendampingan Pengelolaan Keuangan Berbasis Teknologi Pada Badan Usaha Milik Desa (BUMDES) Citra Permai Rodiah, Siti; Azhari, Intan Putri; Suci, Rama Gita; Marlina, Evi; Azmi, Zul; Putri, Adriyanti Agustina; Armel, R. Septian
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 1 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i1.4947

Abstract

BUMDesa is a business run by the Village based on the Village Deliberation and has the aim of improving the village economy. BUMDesa management cannot be separated from the preparation of financial reports. BUMDesa Citra Permai has experienced a change in membership and the addition of products and services in its economic activities so it requires assistance in BUMDesa management, especially in the preparation of financial reports. The UMRI Accounting Study Program Community Service Team provides training and assistance in preparing financial reports using the Excel For Accounting (EFA) application. Training on preparing financial reports using EFA was attended by all Citra Permai BUMDesa managers. This activity was carried out for 3 days using four methods including surveys, input/account addition, implementation and evaluation. During the implementation of the community service activities, BUMDesa managers seemed enthusiastic by providing various questions regarding transactions that might occur and how BUMDesa recognizes and records these transactions in EFA. After simulating the use of EFA, managers know the benefits and convenience of using EFA.
ANALISIS LAPORAN KEUANGAN UMKM TOSERBA SABRINA PERAWANG Fitria, Liza; Armel, R. Septian; Agustiawan, Agustiawan
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

UMKM memiliki peran yang sangat penting dalam perekonomian Indonesia, namun masih banyak yang mengalami kendala dalam penyusunan laporan keuangan sesuai standar akuntansi yang berlaku. Penelitian ini bertujuan untuk menganalisis implementasi laporan keuangan pada UMKM Toserba Sabrina di Perawang serta kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa Toserba Sabrina telah menerapkan sistem pencatatan keuangan dengan menggunakan perangkat lunak sederhana, namun belum sepenuhnya sesuai dengan standar SAK EMKM. Beberapa aspek yang masih perlu disempurnakan meliputi penyajian laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan. Kesimpulan dari penelitian ini adalah bahwa penerapan laporan keuangan berbasis SAK EMKM dapat membantu UMKM dalam meningkatkan transparansi keuangan, kemudahan akses permodalan, serta pengambilan keputusan yang lebih efektif untuk pengembangan usaha di masa mendatang.
PELAPORAN KEUANGAN MASJID MENURUT PSAK 45 BERBASIS TEKNOLOGI INFORMASI Suci, Rama Gita; Marlina, Evi; Rodiah, Siti; Armel, R. Septian; Azmi, Zul; Putri, Adriyanti Agustina; Azhari, Intan Putri
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 3 No 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v3i2.6297

Abstract

Pengelolaan dana yang dimiliki masjid perlu dipertanggungjawabkan oleh pengurus sesuai dengan penggunaannya. Pengabdian ini bertujuan melakukan sosialisasi penyusunan laporan keuangan masjid sesuai dengan PSAK 45 berbasis teknologi informasi dalam bentuk microsoft excel sehingga dapat memberikan kemudahan dalam mendapatkan informasi yang berhubungan dengan pengelolaan keuangan masjid. Metode pelaksanaan kegiatan pengabdian ini menggunakan metode sosialisasi, pemaparan secara langsung kepada bendahara masjid, seluruh pengelola masjid, serta pemuka masyarakat Masjid. Hasil dari pengabdian ini memberikan pengetahuan bagi para pengelola masjid agar dapat melakukan pencatatan sesuai dengan PSAK 45 serta mampu memahami penyusunan pelaporan keuangan berbasis Microsoft excel dengan penempatan pembukuan akun-akun yang tepat, pembukuan asset yang masih digunakan dan yang sudah tidak digunakan lagi agar lebih jelas dan tertata dipertanggungjawabkan kepada masyarakat.
Pengaruh Tingkat Pendidikan, Usia, dan Motivasi Membayar Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Bangkinang) Hariyanis, Arza; Fionasari, Dwi; Armel, R. Septian
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3619

Abstract

This research was conducted at KPP Pratama Bangkinang with the aim of examining the effect of education level, age, and motivation to pay taxes on individual taxpayer compliance (an empirical study on individual taxpayers in the KPP Pratama Bangkinang area). The population in this study is WPOP, who submitted a total of 28,345. Sample determination is done using Isaac's formula to determine the number of samples because the population obtained is already known in number. And the sample taken was 268 individual taxpayers. Sampling method with a simple random sampling technique. Research variables using bound and free. Data collection in this study was done by questionnaire. The type of data used in this study is primary data. The data analysis used is multiple linear regression analysis with the help of the SPSS (Statistical Product and Service Solution) for Windows version 24 program. The conclusion of this study is that education level, age, and motivation to pay taxes have a significant effect on compliance to pay individual taxes.Keywords: WP OP Compliance, Motivation to Pay Taxes, Education Level, Age, Individual Taxpayers.
Analisis Efektivitas dan Efisiensi Sistem Informasi Akuntansi Persediann Obat dan Alkes di RS Islam Ibnu Sina Pekanbaru Adilla, Putri; Armel, R. Septian
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12383

Abstract

Persediaan obat dan alkes merupakan salah satu aset penting bagi rumah sakit. Pengelolaan persediaan yang baik dapat mendukung kelancaran pelayanan medis dan meningkatkan efisiensi operasional rumah sakit. Penelitian ini bertujuan untuk menganalisis sistem dan prosedur pengelolaan persediaan obat dan alkes di Rumah Sakit Islam Ibnu Sina Pekanbaru. Penelitian ini menggunakan metode studi kasus dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara mendalam dengan informan kunci di Bagian Akuntansi Keuangan. Berdasarkan hasil wawancara, dapat disimpulkan bahwa permasalahan pencatatan persediaan obat dan alkes di Rumah Sakit Ibnu Sina disebabkan oleh sistem yang belum memenuhi standar. Untuk mengatasi permasalahan ini, perlu dilakukan perbaikan sistem agar data yang diambil dari gudang farmasi dengan sistem dapat sama. Selain itu, perlu dipertimbangkan untuk menerapkan sistem pencatatan perpetual untuk memberikan informasi yang lebih akurat tentang mutasi persediaan. Rekomendasi yang diberikan kepada Rumah Sakit Islam Ibnu Sina Pekanbaru adalah untuk segera melakukan perbaikan-perbaikan tersebut agar pengelolaan persediaan obat dan alkes dapat berjalan lebih efektif dan efisien seperti perbaikan sistem dan audit persediaan secara berkala.
PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI EMPIRIS PADA DESA-DESA DI KECAMATAN TAPUNG HILIR KABUPATEN KAMPAR) Fadila, Doremi; Armel, R.Septian; Suriyanti, Linda Hetri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10003

Abstract

This research aims to determine the influence of the internal control system, organizational commitment and competency of village officials on the accountability of village fund management in villages in Tapung Hilir District, Kampar Regency. The method used in research is a quantitative method. The population in this study were all village officials including the Village Head, Village Secretary, Head of Section/Government Affairs, Head of Section/Development Affairs, Head of Section/Community Empowerment Affairs, Head of Section/People's Welfare Affairs, Head of Section/General Affairs, and Head Sections/Financial Affairs in Tapung Hilir District, Kampar Regency, totaling 128. The sample used was purposive sampling, totaling 64 respondents. The data collection used was a questionnaire distributed to Village Apparatus officials in Tapung Hilir District, Kampar Regency. Data were analyzed using the SPSS 22 program. The results of the analysis show that the finding that the internal control system has a positive effect on village fund management accountability and the correlation between the internal control system variables and the Village Fund Management Accountability variable shows a correlation of 0.220, which means that the correlation coefficient is at a low level of relationship, namely 0.20-0.399. Competency of village officials has a positive effect on accountability in managing village funds and the correlation between the variable organizational commitment, internal control system of funds, the variable Village Fund Management Accountability shows a correlation of 0.227, which means that the magnitude of the correlation coefficient is at a low level of relationship, namely 0.20-0.399, while organizational commitment has no effect on accountability in village fund management and the correlation between the apparatus competency variable and the Village Fund Management Accountability variable shows 0.020, which means the correlation coefficient is at a very low level of relationship, namely 0.00-0.199.
Co-Authors Adilla, Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan, Agustiawan Amelia, Elda Annisa Safitra AR, Raudhatul Jannah Aristi, Mentari Dwi AULIA, RIZKA Azhari, Intan Putri Azmi, Zul Azzahra, Sahira Billy Nurmanto Chandwiman Anugerah Harefa Deanisa Oktavianti Dwi Widiarsih Ela Juliyani Evi Marlina, Evi Fadila, Doremi Fajar . Fatmawati, Nurul Fionasari, Dwi Gunawan, Rika Hadi, M.Fikry Hanum Nur Rahmadhani Hariyanis, Arza Hayati, Syarifatull Indarti Melita Hutagalung Julianti, Windi Kornella Kitty Sitanggang Liza Fitria, Liza Medikawati, Reny Mizan Asnawi, Mizan Muhammad Hidayat Nadia Fitri Ramadani Nelsy Helmilia Putri Neng Murialti, Neng Ningrum, Indah Sulistia Nurlita, Amelia Nurmanto, Billy Polshia, Rasi Putra, Barnard Defano Putri Fauzely Mulia putri, Putri Wulandari Rahma Maulida Erizal Rahmadini, Wan Karin Ramadhani, Andini Ramashar, Wira Randi Yudisthira Ranti Darwin, Ranti Raza, Sania Rudi Syaf Putra Sangra Puttidia Daulay Santoso Sari, Ocha Widya Sari Sarmila, Wingki siti rodiah Suci, Rama Gita Suriyanti, Linda Hetri Unik, Mitra Vella Adelia Wanda Berliandes Yudisthira, Randi Zahira, Tengku Jihan