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All Journal Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ecogen Journal of Management and Bussines (JOMB) Bansi (Jurnal Bisnis Manajemen Akuntansi)

Yusrizal

Institut Bisnis Dan Teknologi Pelita Indonesia

Author-ID : 1282195

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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DETERMINANT MODELS AFFECTING FINANCIAL PERFORMANCE AND STOCK RETURN COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE Sudarno Sudarno; Suyono Suyono; Yusrizal Yusrizal; Johannes Tambunan
Jurnal Aplikasi Manajemen Vol 19, No 4 (2021)
Publisher : Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.04.18

This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income Ratio (BOPO), Loan to Deposits Ratio (LDR), Net Interest Margin (NIM), and Non-Performing Loan Ratio (NPL) variables on ROA and Stock Return of Banks That Listed in the Indonesia Stock Exchange. The population in this research is all banks listed on the Indonesia Stock Exchange. At the same time, the samples are 30 companies. The sampling uses the purposive sampling method. Secondary data was obtained in the Indonesia Stock Exchange and Yahoo! Finance. The independent variables used are CAR, BOPO, LDR, NIM, and NPL. The data analysis technique used is multiple linear regression analysis by SmartPLS software. This research indicates that the LDR, NIM, and NPL variables have a significant effect on ROA. The CAR, BOPO, and NPL variables have a significant effect on Stock Return. The predictive ability of the independent variables (CAR, BOPO, LDR, NIM, and NPL) on ROA is 59.5%, as indicated by the value of Adjusted R Square is 59.5%, while the remaining is 40.5% influenced by other variables not included in this research. The independent variables (CAR, BOPO, NIM, and NPL) on Stock Returns have 13.3% of Adjusted R Square while the remaining is 86.7% influenced by other variables.

Pengaruh Life Style, Kualitas Produk dan Store Image terhadap Keputusan Pembelian Astri Ayu Purwati; Yusrizal Yusrizal; Indah Cipta Ramadhani
Journal of Management and Bussines (JOMB) Vol 1 No 1 (2019): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v1i1.652

The purpose of this research is to find out and analyze the influence of life style, product quality, and store image on consumer purchasing decisions atMulia InternationalStore Fashion Sukaramai PlazaPekanbaru.The method used is multiple linear regression analysis.The sample used was 100 respondents.The results of this study indicate that life style and product quality have a significant effect on purchasing decisions, while store image has no significant effect on consumer purchasing decisions inMulia InternationalStore Fashion Sukaramai PlazaPekanbaru. Keywords: Life Style, Product Quality, Store Image, Purchasing Decision.

Model Peningkatan Kualitas Audit Melalui Kecermatan Profesional, Kompetensi dan Etika Auditor Internal di BPKP Propinsi Riau suharti suharti; Yusrizal Yusrizal
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Audit quality is an inseparable part of good governance that leads to clean government. The purpose of this study was to determine the effect of Professional Accuracy, Competence and Ethics of Internal Auditors on Audit Quality. This research was conducted in BPKP Representatives of Riau Province with an auditor sample of 46 people. Data collection method is to use a questionnaire list. While the method of data analysis using multiple linear regression analysis The results of the study show that Professional Accuracy has no significant effect on Audit Quality, Auditor Quality has a significant effect on Audit Quality. Auditor Ethics has a significant effect on Audit Quality. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors

Program Pengembangan Usaha Produk Intelektual Kampus “Kantor Konsultan Bisnis, Akuntansi dan Pajak” Fadrul Fadrul; Sarli Rahman; Sudarno; Yusrizal
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2020): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v4i3.4738

Every college must have a business unit that is able to seek funding apart from students. One of the universities that has a business unit is the Institut Bisnis dan Teknologi Pelita Indonesia. The business unit that is carried out is the Business, Accounting and Tax Consultant Office with services offered namely business consulting, accounting and finance and taxation. Some of the clients that have been handled by the consultant team are Raso Stiujuah Restaurant and BUMDes Sialang Kubang. The method used is that the consultant team looks for the root of every problem faced by the client, then provides the best solution for the client. For Raso Situjuah Restaurant, to survive the changing business world situation and the current pandemic atmosphere is to create frozen products and with a digital-based marketing system. Meanwhile, for BUMDes Sialang Kubang, in managing the BUMDes, personal and institutional strengthening is needed in the form of Standard Operational Procedures (SOP) and the availability of an accurate and accountable information system.

THE EFFECT OF TAXATION UNDERSTANDING, TAX PERCEPTION ON APPLICATION OF AMENDMENT TO GOVERNMENT REGULATION NO. 46 OF 2013 BECOME NO. 23 OF 2018 ON SANCTIONS OF TAXATION AND PERSONAL MSME TAXPAYER COMPLIANCE IN PEKANBARU Sudarno Sudarno; Suyono Suyono; Yusrizal Yusrizal; Vivian Regita
Jurnal Aplikasi Manajemen Vol 19, No 1 (2021)
Publisher : Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.01.10

This study aims to determine the effect of (1) Taxation Understanding on the Compliance of Personal MSME Taxpayers, (2) Taxpayers Perception Regarding Application of Amendment to PP No.46 of 2013 become PP No.23 of 2018 on the Compliance of Personal MSME Taxpayers, (3) Taxation Understanding on Tax Sanctions, (4) Taxpayers Perception about the Implementation of Amendment to PP No.46 of 2013 become PP No.23 of 2018 on Tax Sanctions, and (5) Tax Sanctions on Compliance of Personal MSME Taxpayers in Pekanbaru. The data was analyzed using Structural Equation Model (SEM). The results of this study indicate taxation understanding and taxpayer perceptions about the application of the amendment to PP No. 46 of 2013 become PP No. 23 of 2018 does not significantly affect Personal MSME Taxpayers. Taxation understanding and taxpayer perceptions about the application of the amendment to PP No. 46 of 2013 become PP No. 23 of 2018 has a significant effect on tax sanctions. Taxation sanctions significantly influence individual Personal MSME Taxpayers.

Pengaruh Inflasi, Ukuran Perusahaan, Leverage dan Likuiditas Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Yusrizal Yusrizal; Silvia Sari Sitompul; Neneng Rahwana
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 1 No. 1 (2021)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Penelitian ini bertujuan untuk menganalisis inflasi, ukuran perusahaan, leverage, dan likuiditas terhadap return saham. Objek penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah 18 perusahaan manufaktur pada sub sektor makanan dan minuman yang terdaftar di BEI tahun 2015-2019. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa: Inflasi berpengaruh terhadap return saham, ukuran perusahaan tidak berpengaruh terhadap return saham, leverage tidak berpengaruh terhadap return saham, dan likuiditas tidak berpengaruh terhadap return saham.

Integrated Model To Analyze FDI Role In Success of Commercialization of High-Tech Innovations in Asia Sarli Rahman; Andi Oh; Yusrizal
International Journal of Economics Development Research (IJEDR) Vol. 1 No. 1 (2020): International Journal of Economics Development Research
Publisher : Yayasan Riset dan Pengembangan Intelektual

This study aims to analyze the role of FDI in the success of commercialization high tech innovation in Asia countries. The success was marked by the increasing contribution from Asia countries to the export value of high tech products in the world. From 49 sovereign countries in Asia, 21 countries have been selected as research samples. The result SEM analysis shows that FDI inflows to Asia countries generally pure investment from multinational companies to gain profits from the low cost of production factor in Asia, therefore increase their profit margin. In other words, FDI in Asia countries only increase production quantity of high tech products without increasing innovation activity in the countries, which innovation activity can be measured by R&D expenditure, number of resident patent application and number of scientific journals international publication.

Manajemen Pengembangan Produk Unggulan Tenun Songket Melayu Riau pada UKM Cahaya Kemilau Astri Ayu Purwati; Muhammad Luthfi Hamzah; Mimelientesa Irman; Sarli Rahman; Yenny Desnelita; Silvia Sari Sitompul; Yusrizal Yusrizal
Community Engagement and Emergence Journal (CEEJ) Vol. 2 No. 3 (2021): Community Engagement and Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v2i3.321

Cahaya Kemilau merupakan salah satu usaha kerajinan songket melayu yang memperoduksi beberapa jenis songket melayu Riau serta menyediakan bermacam souvenir khas Riau yang terbuat dari tenun. Tenun Songket Melayu merupakan produk unggulan daerah Provinsi Riau. Adapun masalah dari mitra Cahaya Kemilau ini meliputi : 1) Supplai bahan baku mitra yang selama ini masih terbatas dengan kualitas yang masih standar sehingga mengganggu aktivitas produksi, 2) kurangnya mesin produksi, alur kerja produksi dan sistem inventory yang masih lemah, 3) desain layout yang kurang bagus dan penataan ruang produksi yang tidak efisien dan serta proses kerja yang belum sesuai standar mutu (SKKNI), 4) jumlah produk yang dihasilkan masih kurang dalam memenuhi permintaan serta belum adanya jaminan kualitas produk dan HKI. Metode pelaksanaan kegiatan terdiri dari perbaikan tata letak workshop produksi dan showroom penjualan, pelaksanaan pelatihan menenun dan sosialisasi pengelolaan produksi dan keuangan. Hasil pelaksanaan program ini juga menunjukkan peningkatan peroduksi, penjualan, kualitas pengelolaan, keterampilan, pengetahuan, motivasi dan kepuasan para peserta yang di tunjukkan dari hasil kuesioner yang diberikan kepada peserta sebelum dan sesudah kegiatan. Kata Kunci : Tenun, Melayu, Produk Unggulan Daerah

Improving Competence in Vocational High Schools through Accounting and Taxation Training Yenny Wati; Yusrizal Yusrizal; Suharti Suharti
PLAKAT : Jurnal Pelayanan Kepada Masyarakat Vol 4, No 2 (2022): Volume 4, Nomor 2 Desember Tahun 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v4i2.8932

Kegiatan pengabdian masyarakat ini dilakukan karena minimnya pengetahuan baru dalam pendidikan akuntansi dan perpajakan dari pihak sekolah. Kegiatan ini bertujuan untuk memberikan pelatihan guna meningkatkan kompetensi siswa di bidang akuntansi dan perpajakan. Metode yang digunakan dalam kegiatan ini adalah metode offline, metode ceramah dan pelatihan praktik, metode diskusi, dan penyebaran kuesioner untuk perbaikan kegiatan pengabdian ini kedepannya. Kegiatan ini akan berlangsung secara offline pada hari Jumat tanggal 23 September 2022. Peserta yang mengikuti kegiatan ini berasal dari kelas 12 jurusan akuntansi SMK Metta Maitreya Pekanbaru yang berjumlah 40 orang. Berdasarkan hasil evaluasi dari pemberian soal-soal akuntansi dan perpajakan, pengetahuan siswa meningkat sebesar 75%. Peningkatan ini terjadi karena para siswa mampu memperoleh pengetahuan dan pemahaman mengenai akuntansi dan perpajakan dengan cara yang berbeda dari yang diajarkan di sekolah. Evaluasi kegiatan pelatihan akuntansi dan perpajakan memberikan hasil yang memuaskan dan meninggalkan kesan positif bagi siswa SMK Metta Maitreya Pekanbaru. Kegiatan ini diharapkan dapat meningkatkan motivasi belajar siswa terhadap mata pelajaran akuntansi dan perpajakan. This community service activity was carried out due to the school's lack of new accounting and taxation education. This activity aims to provide students with training to improve their accounting and taxation skills. This activity employs the offline method, the lecture method and practical training, the discussion method, and the distribution of questionnaires to improve this service activity in the future. This activity will take place offline on Friday, September 23, 2022. This activity attracted 40 participants from the class 12 accounting department at SMK Metta Maitreya Pekanbaru. Students' knowledge increased by 75% based on the evaluation results of accounting and taxation questions. This rise is due to students gaining knowledge and understanding of accounting and taxation in ways other than what is taught in schools. The evaluation of accounting and taxation training activities produced satisfactory results and left a favorable impression on the students of SMK Metta Maitreya Pekanbaru. This activity is intended to increase students' interest in accounting and taxation subjects.

Optimalisasi Komersialisasi Produk Industri Serai Wangi UKM Siti Hajar Pekanbaru Yusrizal Yusrizal; Yenny Desnelita; Sarli Rahman; Gustientiedina Gustientiedina; Fadrul Fadrul
Community Engagement and Emergence Journal (CEEJ) Vol. 3 No. 3 (2022): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v3i3.1076

Minyak serai wangi merupakan salah satu komunitas UKM Siti Hajar yang berdiri sejak tahun 2020. UKM ini memproduksi minyak serai wangi mempunyai aroma terapi yang nama produknya Citronella Oil HOMEMADE by Komunitas UKM Siti Hajar. Produk serai wangi UKM Siti Hajar selama ini belum diarahkan dan dikembangkan menjadi suatu produk bernilai jual. Permasalahan yang ditemukan dari UKM Siti Hajar yaitu dalam strategi produksi kemasan yang masih belum memuaskan karena masih dikerjakan secara manual belum memanfaatkan teknologi. Dan produk juga belum didaftarkan ke badan BPOM dan belum mempunyai sertifikat halal MUI. Jumlah produk yang dihasilkan masih kurang dalam memenuhipermintaan serta belum adanya jaminan kualitas produk; dan belum memiliki branding kemasan sebagai keunikan dan ciri khas dari usaha UKM SitiHajar terhadap minyak serai wangi. Solusi yang ditawarkan kepada UKM Siti Hajar untuk menyelesaikan masalah tersebut yaitu dengan cara: 1).pendampingan cara pemilihan, pemanfaatan bahan baku dan penggunaan mesin produksi untuk proses pengisian dan packing botol minyak serai yang higienis, 2). Mendesain packaging kemasan minyak serai wangi, dan 3) pendampingan pendaftaran produk ke Badan POM dan sertifikat Halal MUI. Kegiatan dilakukan melalui sosialisasi dan pelatihan penggunaan teknologi yang digunakan serta pendampingan izin produk minyak serai wangi. Melalui kegiatan PkM ini dapat membantu UKM Siti Hajar dalam kemampuan menggunakan teknologi dan kemampuan manajemen meningkat, serta produk memiliki sertifikat bermutu. Kata Kunci: Optimalisasi Produk, Minyak Serai Wangi, Teknologi, Manjemen, UKM Siti Hajar

Co-Authors Andi Oh Andi Sucipto Antania Susanto Anton Anton Astri Ayu Purwati Astri Ayu Purwati Debi Eka Putri Dedi Thomas Dedi Thomas Desmawati Desmawati Desnelita, Yenny Dian Mardiati Dini Dwi Ariska Fadrul Fadrul Fanny Liani Febdwi Suryani Fitri Yani Fry Melda Saragih Gustientiedina Gustientiedina Helwen Heri Ida Maryanti Silaban Ilynn Ilynn Indah Ciawi Indah Cipta Ramadhani Johannes Tambunan Juneris Juneris Keatrine Leni Lifo Lilli Eprianti Luciana Fransisca Mary Onasis Hasri Mimelientesa Irman Muhammad Luthfi Hamzah Mujtaba M Momin Neneng Rahwana Nicholas Renaldo Noviria Melati Kent Novita Yulia Putri Oktariani Oktariani Refina Zulita Restu Hayati Ribkha Ribkha Robert Marlyn Sarli Rahman Septi Solekhatun Shendy Dewanti Silvia Sari Sitompul Sri Hartati Simatupang Sudarno Suharti Suyono Tiarlenta T Pardosi Vivian Regita Welly, Yerisma Yandianus Dominikus Daeli Yenny Wati Yenny Wati

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