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All Journal Jurnal Ekonomi Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Muhammadiyah Riau Accounting and Business Journal Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Akuntansi dan Keuangan Transekonomika : Akuntansi, Bisnis dan Keuangan Akuntansi'45 EKONOMIKA45 Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Digital Business Journal (DIGIBIS) Jurnal Pengabdian Masyarakat ISEI Jurnal Ekonomi, Manajemen, Akuntansi
Putra, Rudi Syaf
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Penguatan Kompetensi Guru dalam Pengajaran Koding dan Kecerdasan Artifisial untuk Mendukung Pembelajaran Abad ke-21 di SMP Unggul Ahmad Dahlan Effendi, Noverta; Afdal, Afdal; Vilmala, Berry Kurnia; Syaf putra, Rudi; farida, fitri
Jurnal Pengabdian UntukMu NegeRI Vol. 10 No. 1 (2026): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v10i1.11214

Abstract

This community service program aims to strengthen teachers’ pedagogical and technological competencies in teaching coding and artificial intelligence as key 21st‑century learning skills at SMP Unggul Ahmad Dahlan. The program is motivated by teachers’ limited mastery of computational thinking and the design of AI‑based learning, which has constrained the optimal use of digital learning environments. Activities are carried out through a training and mentoring approach that includes hands‑on practice using block‑based and text‑based coding platforms, as well as the development of AI‑assisted instructional media aligned with the curriculum. The results indicate an increase in teachers’ understanding of basic coding concepts, their ability to design simple AI‑based projects, and their readiness to implement student‑centered learning scenarios supported by digital technologies. These outcomes suggest that systematically and contextually strengthening teacher capacity can help schools adapt to the demands of the Fourth Industrial Revolution and foster a stronger culture of digital literacy within the school environment.
PELAKSANAAN STANDAR OPERASIONAL PROSEDUR AUDIT, TANTANGAN HINGGA PELUANG AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT PASCA COVID-19 Rasyid Setiawan; Rudi Syaf Putra
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.705

Abstract

In the current post-Covid-19 era that we are facing, auditors are confronted with a series of challenges. Changes in the business environment, shifts in risks, and alterations in how companies operate have affected the way audits are conducted. This research aims to investigate how the implementation of audit standard operating procedures, challenges, and opportunities faced by auditors contribute to improving audit quality post-Covid-19. Qualitative research methods are utilized in this article to explore and analyze various perspectives, concepts, and findings present in relevant literature. The data sources include primary and secondary data. Primary data is obtained from interviews conducted by the author with informants directly (face-to-face), while secondary data is derived from documents and previous research via Google Scholar, which can complement primary data and provide an overview in achieving the research objectives. The results indicate that the Covid-19 pandemic has impacted various aspects of the implementation of audit standard operating procedures, presenting challenges and opportunities for auditors to enhance audit quality post-Covid-19. The pandemic's impact on the business and financial landscape cannot be ignored, and auditors must be prepared to navigate these changes wisely. By understanding and responding to challenges and leveraging emerging opportunities, the auditing profession can continue to contribute to trust and transparency in corporate financial reporting in the future. In essence, audit quality will remain a cornerstone in safeguarding the integrity of financial markets post-Covid-19.
Pengaruh Sistem Pengendalian Internal dan Komitmen Organisasi Terhadap Pencegahan Fraud pada BUMDes se- Kecamatan Siak Hulu Roaina Amelia; Evi Marlina; Rudi Syaf Putra
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 2 (2026): Edisi September - Desember 2026 IN PRESS
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i2.1247

Abstract

Abstrak− Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal dan komitmen organisasi terhadap pencegahan fraud pada Badan Usaha Milik Desa (BUMDes) se-Kecamatan Siak Hulu. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian terdiri atas 66 pengurus BUMDes se-Kecamatan Siak Hulu, yang seluruhnya dijadikan sebagai sampel melalui teknik sampling jenuh. Data penelitian diperoleh melalui penyebaran kuesioner kepada pengurus BUMDes sebagai responden penelitian. Selanjutnya, data yang terkumpul dianalisis menggunakan analisis regresi linear berganda dengan bantuan IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa sistem pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan fraud. Komitmen organisasi juga berpengaruh positif dan signifikan terhadap pencegahan fraud. Hasil tersebut menunjukkan bahwa penerapan sistem pengendalian internal yang efektif dan komitmen organisasi yang kuat dapat mendukung peningkatan upaya pencegahan fraud pada BUMDes. Dengan demikian, penguatan sistem pengendalian internal serta peningkatan komitmen pengurus terhadap organisasi diperlukan dalam mendukung terciptanya pengelolaan BUMDes yang transparan, akuntabel, dan berintegritas.
PENGARUH TRANSFER PRICING, BEBAN PAJAK TANGGUHAN, DAN PEMERIKSAAN PAJAK TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR BASIC MATERIALS TERDAFTAR DI BEI TAHUN 2021-2024 Nur Azizah; Rudi Syaf Putra; Siti Rodiah
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3014

Abstract

Tax avoidance remains a major concern because it may reduce government tax revenue despite being carried out within the boundaries of existing tax regulations. This study investigates whether transfer pricing, deferred tax expense, and tax audits are associated with tax avoidance in basic materials companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative research design was adopted using secondary data derived from annual reports and financial statements. Purposive sampling was applied to obtain 24 companies, resulting in 96 firm-year observations. To ensure that the normality assumption was satisfied, the dataset was transformed using the Normal Scores method before hypothesis testing. The relationships among variables were subsequently analyzed through multiple linear regression using SPSS. The empirical evidence indicates that transfer pricing and deferred tax expense are associated with tax avoidance, whereas tax audits do not demonstrate a meaningful relationship with the dependent variable. These findings imply that related-party transactions and deferred tax expense remain relevant factors in explaining corporate tax avoidance, while tax audits alone are insufficient to influence companies' tax avoidance behavior. The findings are expected to broaden empirical evidence in accounting and taxation research and provide useful insights for policymakers, tax authorities, and future researchers
DETERMINASI KUALITAS AUDIT YANG DIPROKSIKAN DENGAN AUDIT DELAY PADA PERUSAHAAN SEKTOR BASIC MATERIALS DI BEI TAHUN 2022-2025 Hafizh Dzaky Hawari; Rudi Syaf Putra; Norra Isnasia Rahayu
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3086

Abstract

This study aims to examine the effect of Financial Statement Integrity, Firm Size, and Workload on Audit Quality. This study employs a quantitative approach using secondary data obtained from the annual financial statements of companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the 200-2025 period. The sample was determined using a purposive sampling technique, resulting in 188 observations after outlier treatment. The data were analyzed using multiple linear regression with the assistance of SPSS. The results show that Financial Statement Integrity and Firm Size have a negative and significant effect on Audit Quality, while Workload has a positive and significant effect on Audit Quality. Keywords: Audit Quality, Financial Statement Integrity, Firms Size, Worokload.
Co-Authors Adriyanti Agustina Putri Afdal Afdal, Afdal Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Ananda, Sopia Andreas Andreas Anisya Anisya Armel, R Septian Cindi Fatika Suci Dhea Lathifah Aisyahakim Dion Oktamade Dwi Fionasari Effendi, Noverta Evi Marlina Fajar Fajar farida, fitri Fionasari, Dwi Hafizh Dzaky Hawari Hardi Hardi Intan Putri Azhari Kairun Nisa, Mia Linda Hetri Suriyanti Luthfi, Muhammad Mahyuda, Ike Saphira Muhammad Hidayat Nadella, Suraya Nadia Fathurrahmi Lawita Nur Azizah Putri, Annie Mustika R.Septian Armel Rahayu, Norra Isnasia Rahmat Fauzi Rama Gita Suci Ramadani, Amelia Ramashar, Wira Rasyid Setiawan Roaina Amelia Rozi Aulia Rahman Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Setiawan, Rasyid Simme, Ervina Siti Rodiah Siti Samsiah Siti Samsiah, Siti Suci, Rama Gita Suriyanti, Linda Hetri UTAMI, NUR Vilmala, Berry Kurnia Vinni Qisthi Arini Wayra, Hariko Wira Ramashar Wira Ramashar