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All Journal Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi AKTIVA Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Innovative: Journal Of Social Science Research Jurnal bintang manajemen Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora JAKBS Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Pelayanan Hubungan Masyarakat Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Ekonomi Terpadu EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Siti Rodiah
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 Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pemahaman dan Kepedulian Pelaku UMKM (Cucian Mobil) Dalam Implementasi Green Accounting Di Kota Pekanbaru Ade Nila Oktafani; Siti Rodiah; Zul Azmi
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.847

Abstract

This research aims to understand the comprehension and concern of Micro, Small, and Medium Enterprises (MSMEs) involved in car washing regarding the implementation of green accounting at Agatha Carwash in Pekanbaru. This study is designed as descriptive research with a qualitative approach to analyze and describe the comprehension and concern of MSMEs (Car Washes) in the implementation of green accounting in Pekanbaru City. Data collection techniques in this research use observation, interview, and documentation methods. The results of interviews and observations at Agatha Carwash, MK Carwash, and Golden Carwash in Pekanbaru show that they have an understanding and concern for green accounting. This understanding is evidenced by the business owners' knowledge of business costs, their understanding of business costs and the environment, as well as social responsibility to differentiate business costs from personal costs. This level of understanding and concern alone helps maintain the cleanliness of the surrounding environment. Although MSMEs are aware of the importance of maintaining environmental cleanliness, there is still a need to improve their understanding of better green accounting implementation. This is due to limitations in accessing relevant information.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dalam Penyusunan dan Penyajian Laporan Keuangan pada Entitas Berbentuk Persekutuan: Studi Kasus pada CV XYZ Gebby Amara Putri Sugeng Hariyanto; Ajeng Ayun Dining Utami; Yashinta Khairani; Siti Rodiah
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.301

Abstract

This study aims to analyze the extent of the application of the Financial Accounting Standards Statement (SAK-EMKM) in the preparation and presentation of financial statements in partnership entities, with a case study of CV XYZ. The research method used is a qualitative approach, which allows for an in-depth understanding of the accounting practices applied by the company. This study uses a case study method with a focus on one entity, namely CV XYZ, to obtain a concrete picture related to the application of accounting standards. Data analysis techniques used include data reduction, narrative data presentation, and inductive conclusion drawing based on the results of in-depth interviews with finance employees. The results of the study indicate that CV XYZ has applied the basic principles of SAK-EMKM, such as separation of financial accounts, use of journal-based accounting software, and accrual revenue recognition. However, the application is not yet fully optimal because the financial statements are not yet equipped with notes to the financial statements, statements of changes in equity, and cash flows that comply with standards, and have not been externally audited. Therefore, although there are efforts towards SAK-EMKM compliance, improvements in the aspects of formal reporting and accountability are still very much needed.
DETERMINAN TURNOVER INTENTION PERAWAT DI MASA PANDEMI COVID-19 Fezi Waldeseska Aulia; Siti Rodiah; Wira Ramashar
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1404

Abstract

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.
PENGARUH KONFLIK KERJA, REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN Tri Rahayu Ramadani; Evi Marlina; Siti Rodiah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
Pendampingan Penyusunan Laporan Keuangan Pada UMKM Rezeky Loundry Dengan Aplikasi “Akuntansiku” Meesy Anugrah Putri; Siti Rodiah; Devinda Ramdani; Ameliya Ameliya
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 3 (2023): Juli : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i3.456

Abstract

Micro,Small and medium enterprises (MSMEs) in do not necessarily require financial assistance. Instead, they are encouraged to focus on enhancing their skills and resource capacity to address this issue. The objective of this article is to provide guidance for managing the financial statements of UMKM through a user-friendly tool called 'My Account'. This community project was conducted over a span of one week, utilizing methods such as observation, surveys, and direct interaction with customers. Information was gathered by directly engaging with the.The Rezeky Laundry Community Service initiative involves individuals who assist small and medium-sized enterprises in easily recording and compiling their financial reports. The main advantage of this service is the utilization of the "My Account" application, specifically designed for financial accounting purposes. This enables business partners of UMK to conveniently monitor cash inflows and outflows while also facilitating future repurchases.
Analisis Faktor-faktor yang Mempengaruhi Kepatuhan UMKM Cemilan Nana PKU dalam Menyusun Laporan Keuangan Yolanda Arsita Putri; Syaharani Mutia Sinulingga; Naiya Aulia Putri; Evi Suryani; Rifqi Muzakki; Siti Rodiah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.965

Abstract

This research was conducted at the Nana Pku Snack MSMEs at the Jl. Tuanku Tambusai No.34 Pekanbaru branch. This study aims to provide education and how to implement good financial management to the Cemilan Nana Pku branch 2 MSMEs. The research method applied by researchers is Qualitative Descriptive Method, by conducting interviews and documentation. The results of the study found that the factors that influence the interest of MSMEs in preparing Financial Statements are the lack of understanding of MSME actors in recording Financial Statements and choosing to record very simple financial reports so that they have not followed the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).
Pengaruh Kompensasi Rugi Fiskal, Pajak Tangguhan, Dan Keberagaman Gender Dewan Komisaris Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Transportasi & Logistik Yang Terdaftar Di BEI Periode 2021-2024) Ilma Amelia; R. Septian Armel; Siti Rodiah
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.699

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi rugi fiskal, pajak tangguhan, dan keberagaman gender dewan komisaris terhadap penghindaran pajak pada perusahaan sektor transportasi & logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini dilatarbelakangi oleh rendahnya kontribusi penerimaan pajak pada sektor transportasi & logistik meskipun sektor tersebut mengalami ekspansi. Kondisi ini menimbulkan dugaan adanya praktik penghindaran pajak. Metode Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian terdiri dari 22 perusahaan sektor transportasi & logistik dengan total 88 observasi yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan regresi data panel  dengan Fixed Effect serta didukung oleh uji statistik deskriptif, uji pemilihan model, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kompensasi rugi fiskal dan keberagaman gender dewan komisaris berpengaruh terhadap penghindaran pajak. Sedangkan Pajak tangguhan tidak berpengaruh terhadap penghindaran pajak. Temuan ini menunjukkan bahwa faktor fiskal dan mekanisme tata kelola perusahaan dapat mempengaruhi prilaku perusahaan dalam mengelola kewajiban perpajakannya. Sementara pajak tangguhan belum menjadi faktor penentu praktik penghindaran pajak. Penelitian ini diharapkan memberikan kontribusi empiris dan menjadi bahan pertimbangan bagi regulator dalam memperkuat pengawasan terhadap praktik penghindaran pajak.
Pengungkapan Emisi Karbon, Kinerja Lingkungan dan Penerapan Green Accounting Terhadap Nilai Perusahaan di BEI 2021-2023 Febi Mulia Putri; Zul Asmi; Siti Rodiah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5230

Abstract

Menurunnya nilai perusahaan yang terjadi pada perusahaan sektor energi dan basic material yang diukur menggunakan nilai Price to Book Value dapat disebabkan oleh beberapa faktor. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan emisi karbon, kinerja lingkungan dan penerapan green accounting terhadap nilai perusahaan. Metode yang digunakan dalam penelitian adalah metode kuantitatif. Populasi dalam penelitian ini berjumlah 195 perusahaan terdiri dari perusahaan sektor energi dan basic material di Bursa Efek Indonesia 2021-2023. Sampel yang digunakan adalah purposive sampling berjumlah 32 perusahaan. Teknik analisis yang digunakan adalah teknik analisi linear berganda. Hasil analisis menunjukkan bahwa pengungkapan emisi karbon dan penerapan green accounting berpengaruh negatif signifikan terhadap nilai perusahaan. Sedangkan untuk variabel kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan. Masih terdapat 83.4% variabel lain yang dapat mempengaruhi nilai perusahaan. Diharapkan peneliti selanjutnya dapat menambahkan variabel Corporate Sosial Responsibility yang dapat mempengaruhi nilai perusahaan
Pengaruh Profitabilitas, Kebijakan Deviden, Likuiditas Dan Leverage Terhadap Nilai Perusahaan Studi Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Maria Yunita Tianar Br Panjaitan; Siti Rodiah; Zul Azmi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.9998

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana profitabilitas, kebijakan deviden, likuiditas, serta leverage dalam industri makanan dan minuman yang terdaftar di bursa efek Indonesia dengan periode tahun 2021 hingga 2023 yang mempengaruhi nilai perusahaan. Penelitian ini menggunakan metodologi dengan pendekatan kuantitatif. Laporan keuangan perusahaan yang terdaftar di Bursa Efek tahun 2021-2023 merupakan populasi dalam penelitian ini. Teknik analisis dalam penelitian ini yaitu purposive sampling melalui 28 sampel perusahaan selama periode 3 tahun, dan diperoleh 84 sampel observasi. Namun setelah dilakukannya uji analisis data maka ditetapkannya sebanyak 71 sampel peusahaan yang digunakan dalam penelitian ini. Pengumpulan data yang digunakan adalah metode dokumentasi dengan mengumpulkan informasi berupa dokumen laporan keuangan perusahaan. Analisis data menggunakan SPSS 26. Hasil analisis menunjukkan bahwa nilai perusahaan berpengaruh positif terhadap faktor profitabilitas, kebijakan dividen, likuiditas, dan leverage.
Sentralisasi Akuntansi Kantor Cabang oleh Kantor Pusat Pada PT Detofa Trinaka Nusantara Berdasarkan PSAK 1 Sabrina Faylesia; Nanda Shafa Salsabila; Cindy Fasabillah Putri; Dina Khairida; Siti Rodiah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3219

Abstract

This study aims to analyze the practice of centralized accounting conducted by a company's head office for branch units that do not independently prepare financial statements. Within the framework of PSAK 1 on the Presentation of Financial Statements, a reporting entity is required to present its financial statements as a single economic entity. Employing a qualitative-descriptive approach and a literature review, this article demonstrates that the centralization of transaction recording from branch offices by the head office is a legitimate practice and aligns with the principles of PSAK 1, provided that all transactions are recorded in a reliable, accurate, and consistent manner. The study further identifies key advantages of centralized accounting systems, including improved efficiency and enhanced internal control, while also recognizing potential risks associated with reliance on information systems and inter-unit communication.
Co-Authors Ade Nila Oktafani Adriyanti Agustina Putri Adriyanti Agustina Putri Afrianti Kartika Putri Aftania Herlina Agum Murtaib Agustiawan Agustiawan Ahyaruddin, Muhammad Ajeng Ayun Dining Utami Alvi Nabilah Ameliya Ameliya Anjel Anjel Annisa Rahima Ramadhani Anriva, Della Hilia Atika Fitriani Azmi, Zul Bagus Suripto Bustamin Cindy Fasabillah Putri Cindy Fredicia Putri Devinda Ramdani Dian Puji Puspita Sari Dina Khairida Dwi Fionasari Eicha Febrianti Hasnah Erma Nuril Fajriah Ersha Wiriani Safitri Ertambang Nahartyo Evi Marlina Evi Marlina Evi Suryani Fadly Ardiansyah Fauziah Tiara Anggraini Febi Mulia Putri Fezi Waldeseska Aulia Fitrah Maharani Fitri Raudah Rahmah Gebby Amara Putri Sugeng Hariyanto Ghina Raudhatul Jannah Hasna Lutfi Indriani Hesti Juliani Icha Nurfadhilla Ika Ardianni Ilma Amelia Intan Diane Binangkit Intan Putri Azhari Intan Putri Azhari Irfani Kemala Fitri Isran Bidin Kharismha Fresty Linda Hatri Suriyanti Maria Yunita Tianar Br Panjaitan May Inggri Sihombing Meesy Anugrah Putri Melda Anjelia Melki Wijaya Mentari Dwi Aristi Mivtahul Janati Rahmi Fajri Muhammad Hari Setiadi Muharini Ulya Sari Mutia Afrianti Mutiara Oktaviani Putri Nadia Fathurrahmi Lawita Nadila Rahayu Nadya Berlianti Naiya Aulia Putri Nanda Shafa Salsabila Niken Nindika Sundayu Nur Rahayu Sabrina Damayanti Putra, Rudi Syaf Putri Dasti S Harahap Putri, Annie Mustika Qonita Aufa Dina Queen Shakira Azzahra Rama Gita Suci Rama Gita Suci Rani Novita Della Rara Nagita Syawalinda Ressy Agmallia Rifqi Muzakki Rintari Zonira Rizda Akira Henur Roaina Amelia Sabrina Faylesia Sahira Azzahra Salim Al’Afif Salsabilla Ronardi Sandra Audina Sarifah Aini Hasibuan Saskia Herlina Septiana Srinandini Siti Samsiah Supriadi Suriyanti, Linda Hetri Syaharani Mutia Sinulingga Tri Rahayu Ramadani Ulviana Agustina Vinni Qisthi Arini Windi Julianti Wira Ramashar Wira Ramashar Wira Satria Yashinta Khairani Yolanda Arsita Putri Yolanda Citra Yovanna nabila Azzahra Yustin Giftiani Zul Asmi Zul Azmi