Article Per Year (5 Year)
p-Index From 2021 - 2026
4.319
P-Index
This Author published in this journals
All Journal Journal on Education Indonesian Journal of Economics, Social, and Humanities Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) ABDI EQUATOR Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin Dedikasi: Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Apollo: Journal of Tourism and Business Jurnal Pengabdian Kreatif Cemerlang Indonesia Joong-Ki Asbak Accounting Journal of Ibrahimy (AJI) Keyboard Goodwood Akuntansi dan Auditing Reviu JAS (Jurnal Akuntansi Syariah) Joong-Ki Rashid
Safrizal Safrizal
Politeknik Negeri Sriwijaya
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
DETERMINASI PENENTUAN HARGA JUAL DENGAN ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING Safrizal Safrizal
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4745

Abstract

High competition in this business means that doll industry players must start improving the quality and creativity of the products they produce, so that they can attract market share. AZR Collection Convection is a business that operates in the field of making dolls of various characters. The aim of the research is to compare the calculation of the costs of production carried out by the company and the full costing method so that the right selling price can be found to produce maximum profit for doll production. Quantitative descriptive is the research method used. The results of this research show that the cost of production using the full costing method results in higher production costs compared to the company method used by the company. These findings reveal that the methods used by the company do not fully accommodate all costs incurred, so there are differences in the profits generated.
Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Randika Saputra; Masril Masril; Safrizal Safrizal
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.2002

Abstract

Purpose: Firm value is the investor's perception of the company associated with the stock price. This study aims to determine the effect of investment decisions, funding decisions, and dividend policies on firm value. Methodology/approach: The data analysis technique uses multiple linear regression analysis using SPSS. The population in this study are all manufacturing companies in the food and beverage sub-sector which are listed on the Indonesian stock exchange from 2019 to 2022, totaling 43 companies. The sampling technique in this study used purposive sampling. The sample in this study amounted to 11 companies that have been determined. Results/findings: The results showed that simultaneously the investment decision variables, funding decisions and dividend policy have an effect on firm value variables, while partially investment decisions have an effect on firm value, funding decisions have no effect on firm value, and dividend policy has an effect on firm value Limitations: The scopes in this study is to focus on the analysis of company value which is influenced by investment decisions, funding, and dividend policies Contribution: The contribution from the results of the research conducted shows that firm value is influenced by investment decisions and dividend policy in the research model used Novelty: The update in this research illustrates a theoretical study of company value analysis in food and beverage sub-sector manufacturing companies with quantitative analysis.
Faktor-Faktor Yang Mempengaruhi Perencanaan Keuangan Keluarga Yayu Kusdiana; Safrizal Safrizal
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.580

Abstract

This study aims to show the effect of financial literacy, education level, and income level on family financial planning in Banjar Balam village, Lirik sub-district, Indragiri Hulu regency, and Riau province. The research method was developed quantitatively. The population of this study was all heads of families in the Banjar Balam village, as many as 504 people. The sampling technique used purposive sampling in order to obtain 80 samples. Research shows that financial literacy and income level positively and significantly affect family financial planning. In contrast, the level of education does not affect family financial planning. Simultaneously financial literacy, education level, and income level significantly affect family financial planning by 34 percent. This research can be a reference for local governments in disseminating family financial planning in Indragiri Hulu regency.
Pendampingan Pelatihan Penerapan E-Commerce dalam Usaha Peningkatan Penjualan Pada Lyna Risoles Yayu Kusdiana; Safrizal; Muhamad Rizki; Riyan Afriadi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 2: Mei 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i2.216

Abstract

Pemasaran melalui e - commerce dengan menggunakan media sosial seperti facebook (FB), instagram (IG) dan whatsup business sangat membantu para pelaku UMKM untuk meningkatkan penjualannya Hal ini telah di buktikan oleh Lyna Risoeles sebagai salah satu pelaku UMKM yang bergerak dalam bidang jajanan pasar dengan menu utamanya risoles. Logo dan benner juga membawa pengatruh yang besar bagi Lyna Risoles sebagai bentuk cara mempromosikan produknya sehingga dapat meningkatkan omset penjualan.
Analysis of Merchandise Inventory Accounting System: Calculation Method Selpi Mayarani; Safrizal Safrizal; Masril Masril
Rashid : Journal of Economic Vol. 1 No. 1 (2025): Rashid : Journal of Economic
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/kj04n328

Abstract

This study aims to analyze the inventory accounting system of merchandise with a focus on the calculation method applied in the company. Inventory is an important component in financial statements that directly affects the cost of goods sold and net profit. Therefore, the selection of calculation methods has a significant impact on the presentation of financial information. This study uses a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation studies in one of the trading companies. The results of the study indicate that the company uses a perpetual inventory recording system with the FIFO calculation method, which is in accordance with Financial Accounting Standards (SAK). This method provides a higher ending inventory value in rising price conditions, as well as increasing the company's net profit. Although the inventory accounting system applied is quite effective, there are several administrative constraints that still need to be fixed to improve the efficiency and accuracy of recording. Thus, the selection and application of the right calculation method is very important to produce reliable and relevant financial reports for decision making).
Optimalisasi Manajemen Dalam Peningkatan Pendapatan dan Kepuasan Pelanggan Di  Café Candu Kopi Pekanbaru Ira Meike Andariyani Ira Meike Andariyani; Wirdayani Wahab Wirdayani Wahab; Safrizal Safrizal; Gusnafitri Gusnafitri; Dewi Martha Dewi Martha
Keyboard Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2025): Keyboard Jurnal Pengabdian Masyarakat
Publisher : Yayasan Grace Berkat Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69688/keyboard.v2i1.141

Abstract

Tujuan dari kegiatan pengabdian yang dilakukan dalam rangka optimalisasi manajemen dalam rangka untuk meningkatan pendapatan pelaku usaha serta memberikan kepuasan kepada pelanggan. Melihat kondisi saat ini banyak dari pelaku usaha khususnya Usaha Mikro Kecil Mengah yang masih kurang pengetahuan dalam optimalisi manajemen. Pengabdian ini dilaksanakan di Café Candu Kopi yang berlokasi di Jalan Bangau Sakti Panam Kota Pekanbaru. Metode yang digunakan dalam pengabdian ini adalah wawancara dan dokumentasi, dengan kegiatan yang dimulai dari persiapan, pelaksanaan, dan evaluasi. Pada kegiatan pengabdian ini juga dilakukan dengan metode ceramah, diskusi serta pendampingan pelaku usaha UMKM. Hasil pengabdian menunjukan bahwasanya optimalisasi manajemen sangat diperlukan untuk meningkatkan pendapatan dan kepuasan pelanggan sehingga usaha ini dapat terus berkembang dan sukses
Edukasi Manajemen Keuangan dalam Praktik Arisan Berbasis Keluarga: Meningkatkan Pemahaman pada Komunitas Ikatan Keluarga: Financial Management Education in Family-Based Rotating Savings Practices: Enhancing Financial Literacy within Kinship Communities Safrizal Safrizal; Heni Sugesti; Meilinda Aggreni; Yogi Chandra; Novira Fazri Nanda
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): Januari 2026
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v6i1.4718

Abstract

Abstrak Kegiatan arisan merupakan tradisi sosial-ekonomi yang telah mengakar dalam masyarakat Indonesia, khususnya di komunitas keluarga. Arisan berpotensi menjadi media pemberdayaan ekonomi keluarga, namun praktiknya seringkali hanya bersifat konsumtif dan belum didukung oleh pemahaman manajemen keuangan yang memadai. Pengabdian ini menyasar Komunitas Ikatan Keluarga di Kelurahan Air Dingin, Kecamatan Bukit Raya, yang aktif melakukan arisan namun masih menghadapi berbagai kendala dalam pengelolaan keuangan pribadi dan usaha rumahan. Tujuan kegiatan ini adalah: (1) meningkatkan literasi dan keterampilan manajemen keuangan keluarga dan usaha kecil; (2) mendorong pemanfaatan dana arisan untuk kegiatan produktif seperti modal usaha atau tabungan; dan (3) membangun sistem pencatatan keuangan sederhana untuk anggota komunitas. Metode yang digunakan adalah Participatory Action Research (PAR) dengan pendekatan pelatihan dan pendampingan partisipatif, termasuk ceramah, simulasi, diskusi kelompok, dan refleksi. Evaluasi dilakukan melalui pre-test dan post-test serta umpan balik peserta. Dengan pendekatan yang kontekstual dan praktis, kegiatan ini diharapkan dapat menumbuhkan kesadaran finansial, meningkatkan kemampuan pengelolaan dana arisan secara produktif, dan memperkuat ketahanan ekonomi rumah tangga melalui model edukasi yang mudah direplikasi di komunitas lainnya. Kata kunci: manajemen keuangan keluarga; arisan produktif; literasi keuangan; usaha rumahan; pemberdayaan komunitas Financial Management Education in Family-Based Rotating Savings Practices: Enhancing Financial Literacy within Kinship Communities Abstract The activity of “arisan” (rotating savings and credit association) is a socio-economic tradition deeply rooted in Indonesian society, particularly within family communities. Arisan has the potential to serve as a medium for family economic empowerment; however, in practice, it often remains consumptive in nature and lacks adequate understanding of financial management. This community service program targets the Family Association Community in Air Dingin Village, Bukit Raya District, which actively conducts arisan but still faces various challenges in managing personal and home-based business finances. The objectives of this activity are: (1) to enhance family and small business financial literacy; (2) to encourage the productive use of arisan funds for activities such as business capital or savings; and (3) to develop a simple financial recording system for community members. Using a participatory approach that includes lectures, simulations, group discussions, and reflection, this activity is expected to raise financial awareness, improve the ability to manage arisan funds productively, and strengthen household economic resilience through an educational model that is practical and replicable in other communities. Keywords: family financial management; productive arisan; financial literacy; home-based business; community empowerment.
The Effect of Service Quality on Student Satisfaction and Student Loyalty at Madrasah Aliah Negeri Pekanbaru Rahmadani Hidayat; Nusyirwan Nusyirwan; Safrizal Safrizal
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1853

Abstract

The research team at Madrasah Aliyah Negeri in Pekanbaru set out to examine the connection between the quality of service provided to students and their level of satisfaction and loyalty to the institution. Three hundred and twelve students from two Pekanbaru public Madrasah Aliyah schools participated in the study. Student satisfaction and loyalty are treated as endogenous variables in this study, while service quality is used as an exogenous variable. Amos 24, Microsoft Excel 2013, and Structural Equation Modeling (SEM) were used for data analysis. The findings indicated that the quality of services provided contributed to happy students. Both service quality and customer satisfaction have a positive impact on retention rates among students.
Measuring The Effects of Fiscal Shocks on Civil Servant Performance: An Empirical Study of The Riau Provincial Government with Perceived Organizational Support (POS) As The Moderator Safrizal Safrizal; Meilinda Anggreni; Novira Fazri Nanda; Twenty Mariza Syafitri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/q54tm826

Abstract

This study aims to measure the effect of fiscal shocks on the performance of State Civil Apparatus (ASN) within the Riau Provincial Government, and examine the role of Perceived Organizational Support (POS) as a moderating variable. Fiscal shocks, manifested through late salary payments, limited work facilities, operational cuts, and budget policy uncertainty, are viewed as external pressures that have the potential to reduce ASN performance, both in terms of productivity, work efficiency, and public service. In this context, Perceived Organizational Support (POS), which indicates that the organization cares about their welfare and contributions, is positioned as a variable that can strengthen or weaken the relationship between fiscal shocks and employee performance. ASN who perceive high organizational support tend to have better psychological resilience in facing fiscal pressure, thus being able to maintain performance. This study uses a quantitative approach with a questionnaire, involving ASN from the Public Works and Public Housing (PUPR) OPD in the Riau Provincial Government as respondents. Data analysis was conducted using Moderating Regression Analysis to test the direct influence and moderating effects. This research is expected to provide practical contributions for local governments in designing adaptive ASN management strategies amidst fiscal pressures, as well as strengthening internal policies related to organizational support so that employee performance is maintained in situations full of uncertainty
Analysis Effectiveness Fund Management and Accuracy Target Distribution of Zakat in Increase Empowerment Mustahik : Study on BAZNAS Siak Regency Safrizal Safrizal; Novita Diah Ramadhani; Miftahul Miftahul; Ramadahniel Islami
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/486pz358

Abstract

This study aim for analyze effectiveness zakat fund management and accuracy target distribution of zakat in increase empowerment Mustahik at the National Zakat Agency (BAZNAS) of Siak Regency. Effective zakat management and appropriate distribution target become factor important in realize the function of zakat as instrument empowerment economy public as well as alleviation sustainable poverty. Research​ use approach qualitative with method studies case. Data collected through interview in-depth, observation, and documentation. Informants study chosen use purposive sampling technique, which consists of on leaders and managers of BAZNAS Siak Regency and mustahik recipient benefits of the zakat program. Data analysis was carried out using the encompassing Miles, Huberman, and Saldaña model data reduction, data presentation, and data extraction conclusion, whereas data validity is tested through triangulation sources and triangulation technique. Research results show that management of zakat funds at BAZNAS Siak Regency has implemented in a way planned , transparent and accountable through stages collection , distribution and utilization in accordance with applicable provision.​ Distribution of zakat has been apply mechanism verification based on eight groups (asnaf) so that assistance provided​ relatively appropriate target, although Still there is constraint in the form of limitations number of amil and the extent of the service area. Empowerment program mustahik implemented through help consumptive and productive, such as the Siak Sejahtera Program, Z-Mart, Z-Chicken, and assistance farm cows. These programs give impact positive to improvement ability economy, independence business, as well as welfare mustahik
Co-Authors Ade Dwi Lestari Ade Emilya Sepa Aditya Wahyu Purnama Alwati Alwati Andariyani, Ira Meike Annatasya Nur Isnaini Arfah Piliang Azizah Putri Desmiyawati Destari Simanjuntak Dewi Martha Dewi Martha Dini Kartika Ansyari Egidiah Amalia Fajrian Bagus Gusnafitri Gusnafitri Heni Sugesti J Julianti Jeni Idia Khalista Aqilla Mude M. Hafizh Anbiya Masril Masril MASRIL, MASRIL Meilinda Aggreni Meilinda Anggreni Menhard, Menhard Miftahul Miftahul Muhamad Rizki Muhammad Yusuf Novira Fazri Nanda Novita Diah Ramadhani Nur Azlina Nuryirwan Nusyirwan nusyirwan Nusyirwan Nusyirwan Rahma Yulita Rahmadani Hidayat Rahmadani Hidayat RAMADAHNIEL ISLAMI Randika Saputra Rasmon Riyan Afriadi Rudi Antoro Selpi Mayarani Sugianto Sugianto Susi Aritonang Taufeni Taufik Taufeni Taufik Twenty Mariza Syafitri Wirdayani Wahab Wirdayani Wahab Wirdayani Wahab Yayu Kusdiana Yesi Mutia Basri Yogi Chandra Yola Gusti Anthoni