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All Journal Jurnal Akuntansi Kompetif Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Socius: Social Sciences Research Journal
Piliang, Arfah
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP DIVIDEN KAS PADA PERUSAHAAN JASA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022 Surya Putri, Fidela Lathifah; Piliang, Arfah; Masril, Masril; Menhard, Menhard
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.v8i1.1997

Abstract

The aim of the research is to determine the effect of accounting profit, operating cash flow and company size on cash dividend in banking financial services companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this study were 47 banking financial services companies listed on the Indonesia Stock Exchange and only 8 companies met the criteria to be the research sample. This research uses a quantitative approach and the sampling technique uses a purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this research show that: accounting profit and operating cash flow partially influence cash dividend. Company size has no partial effect on cash dividend. Accounting profit, operating cash flow and company size simultaneously influence cash dividend.
Life Skill Berinovasi Dalam Usaha Kreatif dan Berguna Untuk Masyarakat Melalui Implementasi Enterpreneurship Nurhasanah, Dinna; Nelaz, Yolanda Safitri; Afriayini, Neni; Pratiwi, Lidya Prajawati; Piliang, Arfah; S, Salman
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 9 (2025): Vol. 2. No. 9, April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15332578

Abstract

The purpose of this study is to find out how to build a creative entrepreneurial spirit and how to apply the tradition of entrepreneurship in the midst of increasing economic pressures and increasingly narrow job opportunities. This study aims to find out how entrepreneurship can be an effective way to revive economic development from a small scale to becoming a driver of large-scale economic development. This study uses the literature review method, namely a literature review that aims to solve problems. The results of the literature review show that family, education, and government are three traditions that are able to build the application of entrepreneurship in society. Thus, this study can contribute to the development of entrepreneurship and community economic development. Here are some important points from this study: 1. Building a creative entrepreneurial spirit: This study aims to find out how to build a creative entrepreneurial spirit in society. 2. Application of the tradition of entrepreneurship: This study aims to find out how the application of the tradition of entrepreneurship can help drive economic development.  3. Family, education, and government: The results of the study show that family, education, and government are three traditions that are able to build the application of entrepreneurship in society.
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.
The Influence of Intended Strategy and Emergent Strategy on Open Innovation in Improving the Performance of the Creative Economy Industry in Sounth Sumatra and West Sumatra Nuraini, Nuraini; Rasmon, Rasmon; Irawan, Candra; Jonnedi, Jonnedi; Supriatiningsih, Supriatiningsih; piliang, arfah
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/vwteje32

Abstract

This study investigates how both planned (intended) and adaptive (emergent) strategies influence the adoption of open innovation and examines their subsequent effects on the performance of creative industries in South and West Sumatra. Employing a quantitative survey of 150 industry participants, the findings reveal that each strategy positively contributes to the implementation of open innovation. Moreover, open innovation acts as a mediating mechanism that enhances business performance. These outcomes underscore the importance of integrating deliberate planning with agile responses to strengthen innovation capabilities and drive organizational success within the creative economy
Co-Authors Afriayini, Neni ALQORNI, NISA Candra Irawan Jonnedi, Jonnedi Masril Masril Menhard, Menhard Nuraini Nuraini Nurhasanah, Dinna Pratiwi, Lidya Prajawati Rasmon Rasmon RASMON, RASMON S, Salman Supriatiningsih, Supriatiningsih Surya Putri, Fidela Lathifah Yolanda Safitri Nelaz