Articles
<![CDATA[Edukasi Akuntansi Dan Peningkatan Efektifitas Pelaporan Keuangan Bumdes Berbasis Excel For Accounting (EFA) ]]>
<![CDATA[Rama Gita Suci]]>;
<![CDATA[Zul Azmi]]>;
<![CDATA[Evi Marlina]]>;
<![CDATA[Adriyanti Agustina Putri]]>;
<![CDATA[Siti Rodiah]]>;
<![CDATA[Intan Putri Azhari]]>
<![CDATA[ COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/comsep.v2i1.58
<![CDATA[The business run by the Citra Permai Village-Owned Enterprise (BUMDes) is the sale of fertilizers for the village community, where this business is quite smooth and makes it very easy for the local community. BUMDes Citra Permai is still doing manual bookkeeping. Bookkeeping which is carried out for each transaction only uses cash in and cash out and also calculates the remaining inventory of goods also manually. From the results of these service activities there are limitations in the capacity of human resources, namely the understanding of making financial reports and inadequate support for computerized technology. With the problems found, the method used is training and mentoring using EFA-based Excel to motivate and inspire to operationalize EFA-based bookkeeping. This service is important in the hope that there will be an increase in knowledge about BUMDes management to the Village Government and BUMDes managers, increase the competence and understanding of BUMDes managers in regulating the purchase of goods and sales, calculating physical inventory, compiling BUMDes financial reports independently, and implementing financial administration]]>
<![CDATA[Urgensi Kedudukan Lembaga Badan Permusyawaratan Desa Menurut Peraturan Perundang-Undangan ]]>
<![CDATA[Bustamin]]>;
<![CDATA[Intan Putri Azhari]]>;
<![CDATA[Adriyanti Agustina Putri]]>;
<![CDATA[Evi Marlina]]>;
<![CDATA[Rama Gita Suci]]>;
<![CDATA[Siti Rodiah]]>;
<![CDATA[Zul Azmi]]>;
<![CDATA[R Septian Armel]]>;
<![CDATA[Rizda Akira Henur]]>;
<![CDATA[Nadila Rahayu]]>
<![CDATA[ COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/comsep.v3i1.126
<![CDATA[The Village Advice Center is a village institution that has very strategic roles and functions as well as tasks in the management of the village administration in accordance with the mandate of Law No. 6 of 2014 on Villages. The passing of the law has an impact on the paradigm shift of the BPD institution from an element of the village administration organizer to an institution outside the village administration. The problem that has arisen so far is the poor mastery/understanding of the BPD members with regard to the laws and regulations relating to BPD, which are actually a guide in the performance of their functions and duties. This service is conducted to improve the human resources of the BPD Pulau Permai Village in understanding and applying the BPD legislation. This activity was conducted in the Pulau Permai Village Meeting Building in Kec. Mining district. Kampar. Training and professional advice are chosen as an approach, in particular by explaining the material in tutorials and discussions as well as by providing legal provisions and BPD guidelines.]]>
<![CDATA[Pengaruh Audit Internal Terhadap Kepatuhan Manajemen ]]>
<![CDATA[Rintari Zonira]]>;
<![CDATA[Dian Puji Puspita Sari]]>;
<![CDATA[Siti Rodiah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v10i1.1195
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh audit internal terhadap kepatuhan manajemen pada PT. Gramedia Asri Media di kota Pekanbaru. Penelitian ini menggunakan metode kuantitatif dan menggunakan data primer yang diolah dengan pertimbangan responden yang diperoleh dari kuesioner. Populasi penelitian ini adalah karyawan yang bekerja di PT. Gramedia Asri Media Pekanbaru, meliputi anggota-anggota dari unit kerja yang berhubungan pada perusahaan PT. Gramedia Asri Media Pekanbaru yaitu satuan pegawai intern, keuangan, umum, marketing, hubungan pelanggan serta seluruh karyawan yang terikat dengan masa kerja minimal 1 tahun. Metode penetapan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini sebanyak 86 responden. Data diolah dengan menggunakan analisis regresi linear sederhana dengan bantuan SPSS Versi 26. Hasil penelitian menunjukkan bahwa variabel audit internal berpengaruh signifikan terhadap kepatuhan manajemen.]]>
<![CDATA[Determinan Kinerja UMKM Sektor Kuliner di Kecamatan Pekanbaru Kota ]]>
<![CDATA[Supriadi]]>;
<![CDATA[Siti Rodiah]]>;
<![CDATA[Linda Hetri Suriyanti]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i2.5087
<![CDATA[This study aims to examine the effect of financial literacy, government policies and innovation on the performance of MSMEs in the culinary sector in Pekanbaru Kota sub-district. This study used a sample of 67 SMEs which were determined based on the purpose sampling method. The analytical method used was multiple regression analysis using the SPSS version 21 program. The results of this study show that innovation has a significant impact on MSME performance, but financial literacy and government policies have no significant effect on the performance of MSMEs in Pekanbaru Kota District.]]>
<![CDATA[DETERMINAN TURNOVER INTENTION PERAWAT DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Fezi Waldeseska Aulia]]>;
<![CDATA[Siti Rodiah]]>;
<![CDATA[Wira Ramashar]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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DOI: 10.24903/je.v11i2.1404
<![CDATA[This study aims to examine the effect of work stress, job satisfaction and compensation on nurses' turnover intention during the covid-19 pandemic (case study of Pekanbaru Medical Center Hospital) partially and simultaneously. The population is nurses who work at Pekanbaru Medical Center Hospital. The sampling method in this study uses a non-probability sampling technique, namely a sampling method that does not provide opportunities or provide equal opportunities for each member of the population to be selected as a sample. The non-probability sampling method used is saturated sampling. The data analysis technique used is multiple linear regression analysis method with a significance level of 0.05. The questionnaires used in this study were 102 questionnaires. The results of this study indicate that work stress, job satisfaction and compensation affect the turnover intention of nurses during the COVID-19 pandemic.]]>
<![CDATA[PENGARUH KONFLIK KERJA, REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Tri Rahayu Ramadani]]>;
<![CDATA[Evi Marlina]]>;
<![CDATA[Siti Rodiah]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[This study aims to examine the effect of work conflict, reward and punishment on the performance of Cinter Stationery employees. This research uses a type of quantitative descriptive research. The population in this study are all employees who work at Cinter Stationery. The sampling method in this study used a non-probability sampling technique, namely saturated sampling with a total of 87 respondents. The data collection technique used was a questionnaire. The data analysis technique used is multiple linear regression analysis method. The results of the study show that work conflict has a significant effect on employee performance, reward has an effect on employee performance and punishment has an effect on Cinter Stationery employee performance.]]>
<![CDATA[Tingkatkan Profitabilitas UMKM dengan Pembukuan Akurat ]]>
<![CDATA[Adriyanti Agustina Putri]]>;
<![CDATA[R. Septian Armel]]>;
<![CDATA[Zul Azmi]]>;
<![CDATA[Evi Marlina]]>;
<![CDATA[Siti Rodiah]]>;
<![CDATA[Intan Putri Azhari]]>;
<![CDATA[Rama Gita Suci]]>;
<![CDATA[Bagus Suripto]]>
<![CDATA[ ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 2 No 2 (2022): Desember 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau ]]>
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DOI: 10.37859/abdimasekodiksosiora.v2i2.3815
<![CDATA[Jumlah Usaha Mikro Kecil Menengah (UMKM) di Pekanbaru yang semakin ramai seyogyanya diikuti dengan peningkatan laba oleh masing-masing UMKM. Topik ini sangat untuk meningkatkan pengetahuan pelaku UMKM dalam membuat pembukuan yang akurat sehingga diketahui laba yang dihasilkan. Metode yang digunakan dalam pengabdian ini dengan ceramah, diskusi atau tanya jawab antara pemateri dan peserta. Peserta kegiatan ini adalah pelaku UMKM kota Pekanbaru dari bidang yang berneda yang berjumlah 38 orang berasal Peserta pada kegiatan ini sangat antusias baik dalam mendengarkan maupun dalam sesi tanya jawab, yang membuktikan pentingnya materi ini bagi kelangsungan usaha mereka. Kegiatan ini penting untuk dilaksanakan karena memberikan manfaat kepada pelaku UMKM yaitu membuat pembukuan yang lebih akurat sehingga dapat menghitung laba dari usaha yang dijalankan.]]>
<![CDATA[Analisis Laporan Keuangan Segmentasi Pada Perusahaan PT Kino Indonesia Tbk ]]>
<![CDATA[Icha Nurfadhilla]]>;
<![CDATA[Windi Julianti]]>;
<![CDATA[Yustin Giftiani]]>;
<![CDATA[Siti Rodiah]]>
<![CDATA[ Jurnal Bintang Manajemen Vol 1 No 3 (2023): September : Jurnal Bintang Manajemen ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jubima.v1i3.1862
<![CDATA[Companies going public usually make disclosures on the reporting of segmentation of their company's operations. Segmentation reporting aims for stakeholders to see the company's financial statements behind the consolidated amount for each component that makes up the entity. In PT Kino Indonesia Tbk there are five segments in it, including body care, beverages, food, pharmaceuticals and pet food. This study aims to analyze the segment in accordance with the ten percent test of revenue, profit and loss and assets in the 2018-2022 Annual Report. In analyzing this segment report in accordance with PSAK number 5. The method carried out in this study is a qualitative descriptive method. The results of research at PT Kino Indonesia Tbk, it can be concluded that from these three tests, the average segment that can be reported is the segment (body care, beverages, and food) because it passed the ten percent test. While in the segment (pharmaceutical and pet food) All three tests could not be reported because they did not pass the 10% test. Thus, PT Kino Indonesia Tbk and subsidiaries from 2018 to 2022 are still less effective in implementing PSAK 5.]]>
<![CDATA[Analisis Pelaporan Keuangan Segmentasi Pada PT. Indofood Sukses Makmur Tbk ]]>
<![CDATA[Cindy Fredicia Putri]]>;
<![CDATA[Yolanda Citra]]>;
<![CDATA[Hesti Juliani]]>;
<![CDATA[Agum Murtaib]]>;
<![CDATA[Siti Rodiah]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jap-widyakarya.v1i3.900
<![CDATA[Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.]]>
<![CDATA[Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Dalam Persekutuan: Studi Kasus Pada Cipadas Coffee And Chill ]]>
<![CDATA[Fadly Ardiansyah]]>;
<![CDATA[May Inggri Sihombing]]>;
<![CDATA[Siti Rodiah]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jap-widyakarya.v1i3.993
<![CDATA[This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.]]>
