Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Ensiklopedia of Journal Jurnal Akuntansi Kompetif Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Manajemen Dan Akuntansi Medan
ALQORNI, NISA
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH SELF ASSESSMENT SYSTEM DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK MELALUI TAX EVASION (Studi Kasus Pada Wajib Pajak di KPP Pratama Rengat) NURFITRIANI, NURFITRIANI; RIFAYANI, DESIYANTI; TRIWAHYUNI, NADIA; ALQORNI, NISA; NURAINI, NURAINI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3078

Abstract

This research aims to assess the influence of the self-assessment system and tax information technology on tax compliance through tax evasion. The sample used is taxpayers registered at the Rengat KPP in Prov. Riau as many as 105 respondents. The type of data used is primary data by distributing questionnaires. The data analysis tool used is SEM with the help of PLS Ver. 3. The results of this research show that the direct relationship between the self-assessment system and tax information technology has no effect on tax compliance. However, the self-assessment system and tax information technology have an influence on tax evasion. In an indirect relationship (intervening), the results show that tax evasion mediates the influence of the self-assessment system on tax compliance, while tax evasion cannot mediate the influence of tax information technology on tax compliance
PENGARUH RELEVANSI NILAI DIVIDEN, NILAI LABA AKUNTANSI, DAN NILAI BUKU EKUITAS TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN LQ-45) Alqorni, Nisa; Nuraini, Nuraini
Ensiklopedia of Journal Vol 6, No 4 (2024): Vol. 6 No. 4 Edisi 1 Juli 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i4.2488

Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh nilai dividen, nilai laba akuntansi, nilai buku ekuitas terhadap harga saham. Jenis penelitian ini adalah penelitian eksplanatori. Populasi dalam penelitian ini adalah seluruh perusahaan LQ-45 yang terdaftar di BEI. Sampel dalam penelitian ini adalah 18 perusahaan yang diperoleh dengan menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa secara parsial nilai dividen dan nilai laba akuntansi berpengaruh signifikan terhadap harga saham, sedangkan nilai buku ekuitas tidak berpengaruh signifikan terhadap harga saham. Dan secara simultan nilai dividen, nilai laba akuntansi dan nlai buku ekuitas berpengaruh signifikan terhadap harga saham. Kata Kunci : Nilai Dividen, Nilai Laba Akuntansi, Nilai Buku Ekuitas, Harga Saham. 
PENERAPAN AKUNTANSI SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA PEKANBARU Nuraini, Nuraini; Piliang, Arfah; Alqorni, Nisa; Irawan, Candra; Rasmon, Rasmon
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2001

Abstract

The purpose of this study is to find out whether MSMEs in Binawidya District, Pekanbaru City have implemented SAK EMKM in compiling financial statements. The researcher used purposive sampling in obtaining research samples. Where the informants involved in this study are MSME owners/managers consisting of 35 business actors. Data collection was carried out by interview and documentation techniques. The result of this study is that the MSMEs studied have not implemented SAK EMKM in the preparation of financial statements. MSME actors only make business activity reports consisting of recording income and expenses in accordance with the understanding of each MSME owner.
Sosialisasi Pengenalan dan Pencatatan Akuntansi pada Kelompok Tani Kelurahan Maharatu Nuraini, Nuraini; Rifayani, Desiyanti; Triwahyuni, Nadia; Alqorni, Nisa
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v6i1.5762

Abstract

This community service activity aimed to enhance the knowledge and skills of members of the Maharatu Urban Farmer Group in Pekanbaru regarding basic financial recording and bookkeeping. The method employed was a socialization and counseling approach to introduce the importance of simple financial documentation. A total of 25 participants, all members of the farmer group, took part in the activity. The results indicate that the participants gained a clear understanding of basic accounting principles and the practice of simple bookkeeping. Furthermore, they recognized the importance of separating household finances from agricultural business finances, which is crucial for better financial management in farming operations.
Peran Akuntansi Digital dan Literasi Digital Dalam Pengembangan Usaha Mikro, Kecil dan Menengah (UMKM) Rumah Makan Sinar Mulya NURAINI; Alqorni, Nisa; Putri, Femitri Eka
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6310

Abstract

Sinar Mulya Restaurant is one of the Micro, Small, and Medium Enterprises (MSMEs) engaged in the food and beverage service sector in Pekanbaru City. In today’s digital era, the ability of business owners to manage finances efficiently through digital accounting and to understand technology is a crucial factor in enhancing competitiveness. This study aims to analyze the role of digital accounting and digital literacy in the development of MSME Sinar Mulya Restaurant in Pekanbaru. This research uses a qualitative method with data collection techniques through interviews and literature review. The results show that the implementation of digital accounting can simplify transaction recording, financial reporting, and improve the accuracy and reliability of financial information. Meanwhile, digital literacy skills help optimize the use of technology in business operations. However, challenges such as limited technological understanding and lack of training remain major obstacles in the digital transformation process of MSMEs.
Co-Authors Candra Irawan Nuraini Nuraini Nuraini Nurfitriani Nurfitriani, Nurfitriani Piliang, Arfah Putri, Femitri Eka RASMON, RASMON RIFAYANI, DESIYANTI TRIWAHYUNI, NADIA