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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Aplikasi Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah Akuntansi dan Keuangan
Aunurrafiq, Aunurrafiq
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PERAN APARAT PENGAWAS INTERNAL PEMERINTAH, PERAN LEGISLATIF DAN PARTISIPASI MASYARAKAT TERHADAP GOOD GOVERNANCE DI PEMERINTAH KOTA PEKANBARU (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU) Muhammad, Luthfi; Aunurrafiq, Aunurrafiq; Raja, Surya Adri Satriawan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 2 (2023): (Juli - Desember )
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the influence of the role of the government's internal supervisory apparatus, the role of the legislature, and community participation on Good Governance in the government of Pekanbaru City. This type of research is qualitative research with primary data. The population in the Pekanbaru City Government OPD with the sample selection used the purposive sampling method and the sample used was 93 respondents. The analytical method of this study used multiple linear regression with the SPSS 25 program. The results of the study concluded that the role of the government's internal supervisory apparatus, the role of the legislature, and community participation have a positive and significant effect on good governance. Keywords: The Role of the Government's Internal Supervisory Apparatus, Legislative Role, community participation, good governance
GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE: GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE Aunurrafiq, Aunurrafiq; Kamaliah, Kamaliah; Badriyah, Nurul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.771-784

Abstract

This study aims to examine and analyze the impact of green entrepreneurial orientation and financial capability on the financial performance of Micro Small and Medium Enterprises (MSMEs), while also assessing the moderating role of green technology dynamism on the relationship between green entrepreneurial orientation and financial performanceThis quantitative study employs a questionnaire-based data collection method, with questionnaires distributed directly to respondents. The sample consists of 217 MSME actors located in Siak District, Siak Regency. The results demonstrate that green entrepreneurial orientation and financial capability significantly influence the financial performance of MSMEs. Thi results are expected to contribute valuable insights for MSME actors, highlighting the importance of green entrepreneurial orientation and financial capability in enhancing financial performance. MSMEs with green entrepreneurial orientation and financial capability are better equipped to innovate, take proactive measures, and embrace risk to improve financial performance, all while considering economic, social, and environmental aspects within their operational context      
The Role of Eco-Intellectual Capital for MSME Sustainability Badriyah, Nurul; Kamaliah, Kamaliah; Aunurrafiq, Aunurrafiq
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/p5ya0528

Abstract

The purpose of this finding is to analyze the influence of eco-intellectual capital which is divided into green human capital, green structural capital and green relational capital on the sustainability performance of MSMEs. The study sample consisted of 155 MSMEs in Bangko District, Rokan Hilir Regency, Riau Province. The study used quantitative method which employs a questionnaire-based data collection method, with questionnaires handed out to respondents without intermediaries. The study uses linear regression to analyze data. The research results show that green human capital and green structural capital significantly influences MSMEs’ sustainability performance Theoretically, the findings provide new evidence to the empirical record on the impact of green human capital, green structural capital and green relational capital on MSMEs’ sustainability performance. Practically, the study is highly beneficial for MSME actors, emphasizing the importance of green human capital and green structural capital in enhancing their sustainability.
PENGARUH LITERASI KEUANGAN, PERENCANAAN KEUANGAN, PERILAKU KEUANGAN, DAN INKLUSI KEUANGAN TERHADAP KESEJAHTERAAN KEUANGAN PELAKU UMKM DI KECAMATAN TEBING TINGGI KABUPATEN KEPULAUAN MERANTI Ifan, Ariza; Kamaliah, Kamaliah; Aunurrafiq, Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 1 (2023): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Financial literacy is financial knowledge and capability that affects efforts toimprove financial well-being (Hidayah et al., 2021). This study aims to examineand analyze the effect of financial literacy, financial planning, financial behavior,and financial inclusion on financial well-being. This research includesquantitative research. The total population in this study was 1,384 SMEs in thedistrict. High Cliffs, Meranti Islands Regency. The sampling method used in thisstudy is non-probability sampling with the side quota method. This research wascollected through a survey by distributing questionnaires, where the respondentsconsisted of SMEs in the district. Tebing Tinggi, Meranti Islands Regency, whichis in the trade, service provider, and food/beverage processing sector with a totalof 200 respondents. The data were analyzed using multiple regression methodusing SPSS version 26. The results of the study prove that financial literacy,financial planning, financial behavior, and financial inclusion on financialwelfare. Keywords: Financial Literacy, Financial Planning, Financial Behavior, FinancialInclusion, and Financial Welfare.
PENGARUH SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Empiris pada KPP Pratama Bengkalis) Maysarah, Maysarah; Agusti, Restu; Aunurrafiq, Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of the Self Assessment System and TaxAudit on Value Added Tax Revenue at KPP Pratama Bengkalis in 2019-2023. Theresearch method used is quantitative research with data analysis techniques usingSPSS Version 22 software. The sample in the study amounted to 60. The samplingtechnique used Purposive Sampling. The results of the study concluded that the SelfAssessment System and Tax Audit had no effect on Value Added Tax.Keyword : Self Assessemnt System,Tax Audit, and Value Added Tax (VAT)
FINANCIAL LITERACY, SOCIAL INFLUENCE, AND SAVING BEHAVIOR AMONG MICRO AND SMALL BUSINESS OWNERS: THE MODERATING ROLE OF SELF-CONTROL Aunurrafiq, Aunurrafiq; Kamaliah, Kamaliah; Badriyah, Nurul; Rifqi, Ahmad
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.757

Abstract

Among micro and small businesses, business actors have problems in saving, especially when dealing with tighter business conditions, and financial knowledge is limited. For micro and small business owners, saving behavior is a crucial mechanism for coping with income volatility and ensuring financial sustainability, rather than merely a matter of individual preference. The study aims to analyze the effects of financial literacy and social influence on saving behavior, with self-control as a moderating variable among MSME entrepreneurs. A quantitative study was conducted from August to October 2025 to collect data using a structured survey with a sample of 183 MSMEs in Siak. The data were analyzed using a moderated regression model. The study shows that financial literacy and social influence significantly and positively impact saving behavior. Furthermore, self-control serves as a moderating variable, enhancing the relationships between financial literacy and saving behavior, as well as between social influence and saving behavior. This shows that higher self-control improves MSME actors' ability to apply financial knowledge and respond more effectively to social influence. Given these findings, the study highlights the need to incorporate self-control training in financial education and to use social frameworks to improve saving behavior among MSME entrepreneurs.
Co-Authors Ahmad Rifqi Ifan, Ariza Kamaliah Kamaliah, Kamaliah Maysarah, Maysarah Muhammad, Luthfi Nurul Badriyah Raja, Surya Adri Satriawan Restu Agusti