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All Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Mutiara Ilmu Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Jurnal Ilmiah Akuntansi
Queen Shakira Azzahra
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Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Transaksi Derivatif Lindung Nilai (Hedging) Pada Perusahaan Manufaktur (Studi Kasus PT Japfa Comfeed Indonesia Tbk Dan PT Hanjaya Mandala Sampoerna Tbk) Alvi Nabilah; Salsabilla Ronardi; Queen Shakira Azzahra; Fitrah Maharani; Siti Rodiah
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.330

Abstract

The purpose of this study to determine the application of hedging derivative transactions in manufacturing companies in indonesia. This study uses a qualitative approach with content analysis. This study uses annual reports for 2022. The results show that PT Japfa Comfeed Indonesia Tbk and PT Hanjaya Mandala Sampoerna Tbk, two of manufacturing companies use derivative instruments for hedging. The derivative transactions is include swaps, forward contracts, and options. In addition, manufacturing companies also use derivative instruments as risk mitigation. The company is conducting a large-scale business that allows the use of derivative instruments. Large-scale companies such as manufacturing companies usually have more funds to cover costs and consider the economic benefits of using derivatives which are considered variable costs.
Peran Media Sosial Dalam Meningkatkan Partisipasi Pemilih Pemula Di Kalangan Mahasiswa Universitas Muhammadiyah Riau Fitrah Maharani; Salsabilla Ronardi; Ilham Hudi; Meesy Anugrah Putri; Queen Shakira Azzahra; Alvi Nabilah
Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial Vol. 2 No. 2 (2024): Maret : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nakula.v2i2.614

Abstract

Novice voters are the type of voters who need to pay attention to their level of political participation. The importance of the role of social media is needed because of the lack of awareness and low political education for beginner voters so that it can reduce their participation rate in general elections. The aim is to find out the importance of the role of social media in increasing the participation of novice voters among students of Muhammadiyah Riau University. This research uses a descriptive qualitative method by collecting data and research facts about the role of social media and beginner voters among students. The existence of social media requires the government and political parties to immediately respond to all comments. Nowadays, people can communicate directly with these institutions to voice their opinions, provide comments, and even submit their demands. First-time voters can participate in politics through various digital platforms. This phenomenon creates a new era in political participation, known as digital political participation or more simply referred to as online political participation. Social media is now the cheapest, fastest and most effective communication tool. It is inevitable how important the role of social media is in politics to attract people's attention through campaigns, teach the younger generation about politics, and increase the participation of first-time voters.
Pengaruh E-Commerce, Penggunaan Sistem Informasi Akuntansi, Dan Ilmu Kewirausahaan Terhadap Minat Mahasiswa Akuntansi Untuk Berwirausaha Alvi Nabilah; Salsabilla Ronardi; Queen Shakira Azzahra; Fitrah Maharani; Siti Rodiah
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2800

Abstract

This research aims to provide additional empirical evidence to understand whether accounting students' entrepreneurial interest is enhanced by e-commerce, entrepreneurship science, and accounting information systems. Quantitative research is used in this type of research. The data analysis technique used is Multiple Linear Regression. The data collection technique used by researchers is by distributing online questionnaires to 50 Accounting students class of 2021 Regular A, Faculty of Economics and Business, Muhammadiyah University of Riau and processing them using SPSS 26. The results of the research show that partially E-commerce and Accounting Information Systems do not have a significant effect on interest in entrepreneurship, while entrepreneurship knowledge has a significant effect on interest in entrepreneurship.
Peningkatan Kemampuan dan Pemahaman Perpajakan Bagi UMKM Abiera Queen Shakira Azzahra; Nur Fitriana
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.1907

Abstract

Pelaku usaha mengalami kesulitan untuk memahami perpajakan selama praktik pengabdian di UMKM Abiera. Hal ini disebabkan oleh fakta bahwa pelaku usaha tidak memahami sepenuhnya cara melaporkan, dan membayar pajak yang tepat, serta kekhawatiran mereka tentang dampak pajak terhadap keuntungan bisnis mereka. Akibatnya, penulis percaya betapa pentingnya pendidikan pajak itu bagi pelaku usaha. Kegiatan ini berhasil meningkatkan pengetahuan dan pemahaman pelaku usaha tentang perpajakan terhadap bisnis mereka. Hal ini diliat dari owner sudah mengetahui bagaimana membayar pajak, pelaporan SPT, dan juga menghitung HPP serta membuat catatan persediaan. Melalui kegiatan ini serta penyuluhan yang telah dilakukan, pelaku UMKM akan memperoleh pemahaman yang lebih mendalam tentang perpajakan. Juga diharapkan UMKM mampu mengembangkan usahanya sehingga dapat naik kelas.
KAJIAN LITERATUR: PERAN ETIKA BISNIS TERHADAP KEPUASAN KONSUMEN Queen Shakira Azzahra; Meesy Anugrah Putri; Salsabilla Ronardi; Alvi Nabilah; Agustiawan Agustiawan
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/a3jz6q65

Abstract

This study uses a literature review method with data sources taken from scientific journals to gain a deeper understanding of the role of business ethics in consumer satisfaction. This study aims to examine the role of business ethics on consumer satisfaction through a review of relevant literature. Business ethics include moral principles applied in company activities such as fairness, honesty, responsibility and transparency. The results of the study indicate that the implementation of good business ethics can increase consumer trust, loyalty and create a positive perception of the company. In addition, consistent implementation of business ethics has the potential to reduce conflict with consumers and improve the company's reputation in the market. Literature analysis indicates a positive relationship between business ethics and consumer satisfaction; consumers tend to feel more satisfied when companies demonstrate a commitment to ethical values ​​in their business practices. This study provides valuable insights for companies to strengthen sustainable business strategies based on ethical values, with the aim of improving consumer experience and competitiveness in the market.
Pengaruh E-Commerce, Penggunaan Sistem Informasi Akuntansi, Dan Ilmu Kewirausahaan Terhadap Minat Mahasiswa Akuntansi Untuk Berwirausaha Alvi Nabilah; Salsabilla Ronardi; Queen Shakira Azzahra; Fitrah Maharani; Siti Rodiah
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2800

Abstract

This research aims to provide additional empirical evidence to understand whether accounting students' entrepreneurial interest is enhanced by e-commerce, entrepreneurship science, and accounting information systems. Quantitative research is used in this type of research. The data analysis technique used is Multiple Linear Regression. The data collection technique used by researchers is by distributing online questionnaires to 50 Accounting students class of 2021 Regular A, Faculty of Economics and Business, Muhammadiyah University of Riau and processing them using SPSS 26. The results of the research show that partially E-commerce and Accounting Information Systems do not have a significant effect on interest in entrepreneurship, while entrepreneurship knowledge has a significant effect on interest in entrepreneurship.
Transaksi Derivatif Lindung Nilai (Hedging) Pada Perusahaan Manufaktur (Studi Kasus PT Japfa Comfeed Indonesia Tbk Dan PT Hanjaya Mandala Sampoerna Tbk) Alvi Nabilah; Salsabilla Ronardi; Queen Shakira Azzahra; Fitrah Maharani; Siti Rodiah
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.330

Abstract

The purpose of this study to determine the application of hedging derivative transactions in manufacturing companies in indonesia. This study uses a qualitative approach with content analysis. This study uses annual reports for 2022. The results show that PT Japfa Comfeed Indonesia Tbk and PT Hanjaya Mandala Sampoerna Tbk, two of manufacturing companies use derivative instruments for hedging. The derivative transactions is include swaps, forward contracts, and options. In addition, manufacturing companies also use derivative instruments as risk mitigation. The company is conducting a large-scale business that allows the use of derivative instruments. Large-scale companies such as manufacturing companies usually have more funds to cover costs and consider the economic benefits of using derivatives which are considered variable costs.
Co-Authors Agustiawan Agustiawan Alvi Nabilah Fitrah Maharani Ilham Hudi Meesy Anugrah Putri Nur Fitriana Salsabilla Ronardi siti rodiah