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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 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 Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Pelayanan Hubungan Masyarakat 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 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 In Progress
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.
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 Ameliya Ameliya Anjel Anjel Annisa Rahima Ramadhani Anriva, Della Hilia Atika Fitriani Azmi, Zul Bagus Suripto Bustamin Cindy Fredicia Putri Devinda Ramdani Dian Puji Puspita Sari 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 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 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 Niken Nindika Sundayu Nur Rahayu Sabrina Damayanti Putri Dasti S Harahap Putri, Annie Mustika Qonita Aufa Dina Rama Gita Suci Rama Gita Suci Rani Novita Della Rara Nagita Syawalinda Ressy Agmallia Rifqi Muzakki Rintari Zonira Rizda Akira Henur Roaina Amelia Rudi Syaf Putra Sahira Azzahra Salim Al’Afif Sandra Audina Sarifah Aini Hasibuan 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