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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Berajah Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi International Journal Management and Economic (IJME) Dedikasi: Jurnal Pengabdian Kepada Masyarakat Riau Jurnal Teknik Informatika
Novira Fazri Nanda
Politeknik Negeri Sriwijaya
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EVALUATING ISLAMIC BANK PERFORMANCE PRE- AND POST-MERGER USING EVA Eva Ulfah Rahayu; Safrizal; Meilinda Anggreni; Novira Fazri Nanda; Tiara Nurpratiwi
International Journal Management and Economic Vol. 4 No. 3 (2025): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i3.2248

Abstract

The merger of three state-owned Islamic banks under Himbara—BRIS, BNIS, and BSM—into Bank Syariah Indonesia (BSI) in 2021 represents a pivotal development in the consolidation and strengthening of Indonesia’s Islamic banking industry. This study aims to evaluate and compare the financial performance of Islamic banks in Indonesia before and after the merger by employing the Economic Value Added (EVA) method, which incorporates the Weighted Average Cost of Capital (WACC) to provide a more accurate assessment of value creation. The research period spans from 2018 to 2023, covering three years prior to the merger (2018–2020) and three years following the merger (2021–2023). The findings reveal that EVA values remained negative throughout the entire observation period. However, there was a slight improvement in negative EVA values prior to the merger, whereas a further deterioration was observed in the post-merger period. These results suggest that the merger has not yet led to an enhancement in financial value creation, and they highlight the need for a critical reassessment of BSI’s financial strategies moving forward
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.
Pengaruh Pemahaman Risiko Audit dan Ekspektasi Penghargaan Finansial terhadap Minat Mahasiswa Berkarir sebagai Auditor Eksternal Arif Nadzirul Haq; Bella Putrie Nindyawan; Novira Fazri Nanda
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3032

Abstract

The growth of accounting graduates in Indonesia has not been accompanied by a proportional increase in the number of public accountants, driven by students' low interest in pursuing a career as an external auditor in Public Accounting Firms (KAP). This study aims to examine the effect of audit risk understanding and financial reward expectations on accounting students' career intentions as external auditors. This research is explanatory quantitative in nature, employing a survey method. Data collection was conducted using a Likert-scale questionnaire distributed via Google Forms to 50 accounting students selected through purposive sampling. Data analysis techniques included classical assumption tests and multiple linear regression analysis, executed using SPSS software. The results demonstrate that audit risk understanding and financial reward expectations, both partially and simultaneously, have a positive and significant effect on career intentions as an external auditor.
Integrasi Video 360° dalam Virtual Tour untuk Meningkatkan Promosi Digital Wisata Istana Siak Sri Indrapura Octadino Haryadi; M.Fahraz Ananda; Abidin Sulaiman; Novira Fazri Nanda; Muhammad Romi Nasution
Riau Jurnal Teknik Informatika Vol. 4 No. 3 (2025): November 2025
Publisher : Prodi Teknik Informatika Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/rjti.v4i3.4123

Abstract

Istana Siak Sri Indrapura merupakan destinasi wisata bersejarah di Provinsi Riau yang memiliki nilai budaya serta keunikan arsitektur yang tinggi. Dalam rangka mendukung strategi promosi digital, diperlukan media interaktif yang mampu menghadirkan pengalaman visual yang lebih imersif dan menarik bagi masyarakat. Penelitian ini bertujuan untuk mengembangkan aplikasi virtual tour berbasis video 360° yang memungkinkan pengguna mengeksplorasi berbagai bagian Istana Siak secara detail. Aplikasi ini dirancang dengan antarmuka yang sederhana sehingga dapat diakses dengan mudah kapan saja dan di mana saja. Proses pengembangan sistem menggunakan metode Multimedia Development Life Cycle (MDLC) yang meliputi tahap konseptual, perancangan, pengumpulan materi, pembuatan, pengujian, dan pendistribusian. Hasil pengujian menunjukkan bahwa aplikasi berjalan sesuai dengan perancangan dan mendapatkan respons positif dari pengguna. Berdasarkan hasil kuesioner, diperoleh nilai rata-rata sebesar 4,48 dengan persentase 89,6% yang berada pada kategori sangat setuju, sehingga dapat disimpulkan bahwa aplikasi virtual tour berbasis video 360° ini efektif dan layak digunakan sebagai media promosi digital untuk memperkenalkan Istana Siak Sri Indrapura kepada masyarakat luas.
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
BLOCKCHAIN ADOPTION IN PUBLIC FINANCIAL MANAGEMENT: IMPLICATIONS FOR AUDITABILITY AND TRUST IN GOVERNMENT INSTITUTIONS Sri Hartati; Novira Fazri Nanda; Arif Nadzirul Haq E
Berajah Journal Vol. 6 No. 4 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i4.700

Abstract

The development of digital technology has driven the transformation of public financial management towards a more transparent, accountable, and efficient system. One innovation that has received significant attention is blockchain, which offers the characteristics of decentralization, transparency, data security, and immutable transaction recording. This study aims to analyze the adoption of blockchain in public financial management and its implications for auditability and increasing public trust in government institutions. The method used is a literature review, examining various scientific articles, research reports, and relevant academic publications regarding blockchain implementation in the public sector. The results of the study indicate that blockchain implementation has the potential to improve audit quality by providing a documented, real-time, accurate, and verifiable transaction trail. Furthermore, this technology can reduce the risk of data manipulation, increase transparency in budget use, and strengthen public oversight mechanisms. Other findings indicate that the increased transparency and accountability resulting from blockchain use contribute positively to building public trust in government institutions. However, blockchain adoption still faces various challenges, such as regulatory limitations, digital infrastructure readiness, human resource competency, and system interoperability issues. This research confirms that blockchain has strategic potential in supporting more accountable and trustworthy public financial governance reforms, but its success requires policy support, strengthening institutional capacity, and the development of an adequate digital ecosystem.
Co-Authors Abidin Sulaiman Arif Nadzirul Haq Arif Nadzirul Haq E Bella Putrie Nindyawan Eva Ulfah Rahayu Heni Sugesti M.Fahraz Ananda Meilinda Aggreni Meilinda Anggreni Muhammad Romi Nasution Octadino Haryadi Safrizal Safrizal Safrizal Sri Hartati Tiara Nurpratiwi Twenty Mariza Syafitri Yogi Chandra