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All Journal Jurnal Akuntansi dan Ekonomika JURNAL EKONOMI SAKTI (JES) Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat e-Jurnal Apresiasi Ekonomi Novatio : Journal of Management Technology and Innovation
Karimi, Kasman
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PEMANFAATAN SAMPAH KULIT JERUK (Citrus nobilis Lour.) SEBAGAI ECO ENZYME (EE) DI DESA KOLOK NAN TUO, KECAMATAN BARANGIN, SAWAHLUNTO Solfiyeni, Solfiyeni; Mairawita, Mairawita; Mildawati, Mildawati; Chairul, Chairul; Suwirmen, Suwirmen; Yulianda, Aldi; Karimi, Kasman; Tibrani, Tibrani
Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Publisher : Universitas Nusa Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31938/jai.v2i2.596

Abstract

Recently, environmental problems have become a significant concern throughout the world. One of the most pressing issues is effective and sustainable waste management. In connection with this issue, community service activities have been carried out with the title efforts to use orange peel waste as an Eco enzyme, one of the efforts to utilize household organic waste. Kolok Nan Tuo Village is one of the villages that have orange crop commodities. So far, people must learn how to manage orange peel waste so it only becomes waste in the surrounding environment. The use of enzymes in organic waste processing has been widely researched. Eco enzyme, namely an enzyme developed with an environmentally friendly approach. This activity aims to inform the public about the impact of unmanaged organic waste (organic waste), the benefits and advantages of using Eco enzyme, how to make the Eco enzyme, and practice how to make Eco enzyme from orange peel waste. The methods used in this activity are the literature study, survey, counseling, and direct practice on making Citrus nobilis Lour Eco enzyme. The community was enthusiastic about this activity, as shown by the many questions and the desire to participate in direct practice in making Eco enzymes. Keywords: Eco enzyme, Kolok Nan Tuo Village, Orange Peel Abstrak Akhir-akhir ini masalah lingkungan menjadi perhatian utama di seluruh penjuru dunia. Salah satu isu yang paling mendesak adalah pengelolaan limbah yang efektif dan berkelanjutan. Berkaitan dengan isu ini, maka telah dilakukan kegiatan pengabdian kepada masyarakat dengan judul upaya pemanfaatan sampah kulit jeruk sebagai eco enzyme, yang merupakan salah satu upaya pemanfaatan sampah organik rumah tangga. Desa Kolok Nan Tuo adalah salah satu desa yang memiliki komoditas tanaman jeruk. Selama ini masyarakat belum mengenal cara pengelolaan sampah kulit jeruk, sehingga hanya menjadi limbah di lingkungan sekitarnya. Penggunaan enzim dalam proses pengolahan sampah organik telah banyak diteliti. eco enzyme, yaitu enzim yang dikembangkan dengan pendekatan ramah lingkungan. Tujuan dari kegiatan ini adalah untuk memberikan informasi kepada masyarakat mengenai dampak limbah organik (sampah organik) yang tidak dikelola, manfaat dan keuntungan dari penggunaan eco enzyme, cara pembuatan eco enzyme serta praktik cara pembuatan eco enzyme dari limbah kulit buah jeruk. Metode yang digunakan dalam kegiatan ini adalah metode studi pustaka, metode survei, metode penyuluhan, dan praktik langsung cara pembuatan eco enzyme Citrus nobilis Lour. Masyarakat sangat antusias dengan kegiatan ini yang ditunjukkan dengan banyaknya pertanyaan dan keinginan untuk ikut praktek langsung dalam pembuatan eco enzyme. Kata kunci: Eco enzyme, Desa Kolok Nan Tuo, Kulit Jeruk
Pengaruh Persepsi Kemudahan Penggunaan dan Manfaat Terhadap Minat Penggunaan E-Wallet Pada Mahasiswa Universitas Muhammadiyah Riau Algusri, Jeki; Magdalena, Maria; Misral, Misral; Karimi, Kasman; Diva Darmawani, Rengganis
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.5915

Abstract

This quantitative study was conducted to understand the impact of the ease of use of E-Wallets and their benefits on the university students at Muhammadiyah Riau. The research population consists of active faculty members at Universitas Muhammadiyah Riau. Data were collected using SPSS version 22, which understands and uses electronic currency cards. This study uses a simple, acak sampling technique by sending questionnaires to potential respondents. In this research, the technique of data analysis used is called regression linear berganda analysis. This study indicates that people's perceptions about the ease of use and benefits of the product have a positive and significant impact on their desire to use it. Electronic Wallet.
Pengaruh Net Ekspor, Kurs, Foreign Direct Invesment dan Wisatawan Asing terhadap Cadangan Devisa di Indonesia Karimi, Arief Farhan; Maryanti, Maryanti; Karimi, Kasman
Jurnal Akuntansi dan Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.7389

Abstract

This research aims to analyze the influence of Net Exports, Exchange Rates, Foreign Direct Investment (FDI), and the number of foreign tourists on Foreign Exchange Reserves in Indonesia. The data used in this study is secondary data sourced from the World Bank website and the Central Statistics Agency. The data analysis method used is Multiple Linear Regression (time series) in Indonesia over 30 years from 1994 to 2023. Based on the analysis results, it is known that exchange rates and FDI have a significant and positive influence on foreign exchange reserves, while net exports and the number of foreign tourists have an insignificant and positive influence on foreign exchange reserves in Indonesia.
ANALYSIS OF COMPENSATION SUITABILITY, INDIVIDUAL MORALITY, ETHICAL CULTURE, AND INTERNAL CONTROL ON FINANCIAL REPORTING FRAUD Herawati, Herawati; Muslim, Resti Yulistia; Minovia, Arie Frinola; Karimi, Kasman; Deffira, Annissa
Jurnal Apresiasi Ekonomi Vol 13, No 1 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i1.708

Abstract

This research aims to empirically analyses the compensation suitability, individual morality, ethical culture, and internal control on financial reporting fraud of accounting students in Padang. The sampling technique in this study is purposive sampling and data was collected by distributing questionnaire to accounting and finance students who had studied at least in the sixth semester on several university in Padang. This study uses the Gone Theory as a basis to examining the factors that cause fraudulent behavior towards financial statements. The Gone theory is a refinement of the triangle fraud theory, in which the two theories reveal the reasons a person commits an act of fraud. The Fraud Triangle Theory is a theory which explains three factors that causes of fraud that are Pressure, Opportunity, and Rationalization By using the multiple regression test, the results show that individual morality and internal control have a significant effect on financial reporting fraud, while suitability compensation and ethical culture have no significant effect on financial reporting fraud.Keywords: financial reporting fraud, compensation suitability, individual morality, ethicalculture, and internal control
Kualitas Pelayanan Fiskus, Kesadaran Pajak dan Kepatuhan Wajib Pajak: Peran Moderasi Kondisi Keuangan Wajib Pajak Frinola Minovia, Arie; Yulistia Muslim, Resti; Karimi, Kasman
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8807

Abstract

This study examines the relationship between the quality of fiscal services, the level of tax awareness, and taxpayer compliance by including taxpayer financial conditions as a moderating variable in the analysis model. Taxpayer compliance is very important for increasing tax revenue and is crucial in financing national development. This study focuses on Individual Taxpayers (WPOP) registered at the Padang 1 Tax Office (KPP), where data was collected using convenience sampling and resulted in a sample of 98 respondents from 115 questionnaires distributed. Using SEM-PLS, the results of this study reveal that improvements in the quality of services provided by tax officials and high levels of tax awareness play a significant role in encouraging taxpayer compliance. Conversely, the financial condition of taxpayers does not show a significant influence on the relationship between the quality of tax services and tax awareness with taxpayer compliance.
PENGARUH UKURAN DEWAN KOMISARIS, DIVERSITAS GENDER DIREKSI DAN UKURAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN DIMODERASI OLEH UKURAN PERUSAHAAN (Studi kasus perusahaan BUMN Periode 2019-2023) Rahmadania, Asti; Hamdi, Mukhlizul; Karimi, Kasman
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.428

Abstract

This study aims to determine whether company size is able to strengthen the relationship between the size of the board of commissioners, gender diversity in the board of directors, and the size of the audit committee on company performance. The objects of this study include State-Owned Enterprises (BUMN) during the period 2019 to 2023, with a sample size of 14 companies. Data analysis was carried out using the Moderated Regression Analysis (MRA) technique with the help of SPSS software version 23. The results of the analysis show that: (1) the size of the board of commissioners has a positive and significant effect on company performance, (2) gender diversity in the board of directors does not show a significant effect on company performance, (3) the size of the audit committee also does not have a significant effect on company performance, (4) company size strengthens the relationship between the size of the board of commissioners and company performance, (5) company size does not strengthen the effect of gender diversity in the board of directors on company performance, and (6) company size does not strengthen the effect of the size of the audit committee on company performance.
Leadership Styles and Organizational Readiness in the Era of Digital Transformation: A Narrative Review Siswadhi, Ferry; Karimi, Kasman; Kurdi, Moh; Widyastuti, Endang; Koesmariadi, Fransiska Agustina
Novatio : Journal of Management Technology and Innovation Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v3i3.1027

Abstract

Digital transformation is now a strategic necessity for organizations across various sectors. This review explores how different leadership styles—transformational, agile, servant, inclusive, and ethical—affect organizational readiness to adopt digital technologies. Using systematic review methods and bibliometric analysis, studies from major databases such as Scopus, Web of Science, and Google Scholar were analyzed to identify patterns and key findings. Inclusion criteria emphasized peer-reviewed research published between 2010 and 2025, encompassing diverse sectors and global contexts. Findings show that transformational leadership improves innovation and agility, agile leadership accelerates technology adoption, servant and inclusive leadership increase employee engagement and reduce resistance, while ethical leadership strengthens trust, fairness, and sustainability. Organizational readiness is also shaped by systemic factors such as regulations, culture, and resources. Developing countries often face challenges due to limited infrastructure, while developed countries benefit from stronger policy and technological support. These dynamics underscore the interdependence of leadership and systemic environments in shaping digital outcomes. In conclusion, leadership styles are decisive in shaping digital readiness, but their effects differ by sector and region. Policy support, leadership training, and organizational reforms are needed to overcome barriers and achieve inclusive digital transformation. Future research should focus on long-term impacts, contextual variations, and integrative leadership frameworks to ensure sustainable and inclusive digital transformation.
Co-Authors Algusri, Jeki Arie Frinola Minovia Chairul Chairul Deffira, Annissa Diva Darmawani, Rengganis Endang Widyastuti Frinola Minovia, Arie Hamdi, Mukhlizul Herawati Herawati Karimi, Arief Farhan Koesmariadi, Fransiska Agustina Magdalena, Maria Mairawita, Mairawita Maryanti Mildawati Mildawati Misral, Misral Moh. Kurdi Rahmadania, Asti Resti Yulistia Muslim Siswadhi, Ferry Solfiyeni Solfiyeni Suwirmen, Suwirmen Tibrani Tibrani, Tibrani Yulianda, Aldi Yulistia Muslim, Resti