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All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Stability: Journal of Management and Business Bilancia : Jurnal Ilmiah Akuntansi INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Trends in Accounting Research Jurnal Ilmiah Raflesia Akuntansi Akuntansi'45 : Jurnal Ilmiah Akuntansi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research

Mentari Dwi Aristi

Universitas Muhammadiyah Riau

Author-ID : 2401251

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Peningkatan Daya Saing Produk Dapur Kue Dzikra Melalui Redesain Logo Dan Kemasan Produk, Dan Pengembangan Pemasaran Denny Astrie Anggraini; Zayyinul Hayati Zen; Mentari Dwi Aristi
Jurnal Pengabdian UntukMu NegeRI Vol 5 No 1 (2021): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v5i1.2528

Dapur Kue Dzikra adalah sebuah usaha rumah tangga yang salah satu produk utamanya adalah sus kering cokelat. Namun dalam menjalankan usahanya ada beberapa permasalahan prioritas yang dihadapi yaitu rendahnya daya saing produk Dapur Kue Dzikra dibandingkan dengan produk lain khususnya di gerai oleh-oleh, karena kemasan yang kurang menarik dan brand yang belum begitu dikenal luas, variasi kemasan dan berat produk yang terbatas sehingga harga jual yang cukup tinggi sehingga kurang terjangkau oleh pembeli. Oleh karena itu melalui kegiatan pengabdian ini dilakukan branding merk dengan redesain logo dan kemasan dengan menggunakan software coreldraw, serta peningkatan pemasaran melalui media social agar dapat meningkatkan daya saing dan penjualannya. Hasil dari kegiatan pengabdian ini adalah dihasilkannya logo dan kemasan baru dari Dapur Kue Dzikra yang lebih menarik, serta terjadi peningkatan penjualan dari sebelumnya yang rata-rata hanya menjual 30 kg dalam sebulan, saat ini sudah meningkat hingga 50 kg per bulannya dengan estimasi terjadi peningkatan penjualan sebesar 67%.

Analisis Keefektifan Manajemen Pusat Pertanggungjawaban Pada CV. Funata Golden Tiotechnology: Desentralisasi Atau Sentralisasi ? Ledia Tereza; Novianti Arnas Putri; Nur El Hikmah Shoumi; Dian Puji Puspita Sari; Mentari Dwi Aristi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 2 No. 2 (2021): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v2i2.144

Pada umumnya sebuah perusahaan diatur menurut garis pertanggungjawaban untuk mencapai tujuan dan menyusun berbagai strategi. Struktur organisasi perusahaan biasanya menentukan manajemen suatu perusahaan, yang dapat mengatur batasan dan arus pertanggungjawaban tersebut. Semakin besar organisasi maka semakin banyak garis pertanggungjawaban yang ada. Persaingan dunia bisnis semakin pesat sehingga perusahaan diharuskan dapat berorientasi ke depan untuk mengantisipasi berbagai kemungkinan yang terjadi dalam perkembangan bisnis perusahaan. Tidak terkecuali pada CV. Funata Golden Tiotechnology sebuah perusahaan berskala menengah di bidang distributor sparepart motor dalam menentukan pusat pertanggungjawaban untuk pengambilan keputusan. Kata Kunci: Pusat pertanggungjawaban, desentralisasi

MODEL PENINGKATAN KINERJA ORGANISASI MELALUI CUSTOMER ACCOUNTING DAN COMPETITIVE ENVIRONMENT PADA UMKM DI PEKANBARU Linda Hetri Suriyanti; Mentari Dwi Aristi
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 4 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

This study aims to determine the effect of competitive environment, customer accounting on organizational performance. It is hoped that the results of this research can help MSMEs in improving their organizational performance. Samples were taken using purposive sampling technique. The data collection method in this study is a survey method by distributing questionnaires using instruments that are delivered directly to the owners of culinary MSMEs in Pekanbaru City. The total respondents used in this analysis were 93 respondents. The data analysis technique used in this study is the analysis of Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of the WarpPls 5.0 program. Hypothesis testing in this study uses the values contained in the output path coeficients and it can be concluded that competitive environment, customer accounting affects organizational performance, indicating that the information generated from customer accounting is needed by companies in a competitive environment to improve organizational performance. Penelitian ini bertujuan untuk mengetahui pengaruh competitive environment, customer accounting terhadap kiernaj organisasi. Diharapkan hasil dari penelitian ini dapat membantu UMKM dalam meningkatkan kinerja organisasinya. Sampel diambil menggunakan teknik purposive sampling. Metode pengumpulan data dalam penelitian ini adalah metode survei dengan menyebarkan kuesioner menggunakan instrumen yang disampaikan langsung kepada pemilik UMKM kuliner di Kota Pekanbaru. Total responden yang digunakan dalam analisis ini adalah 93 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis Structural Equation Modelling-Partial Least Square(SEM-PLS) dengan bantuan program WarpPls 5.0. Uji hipotesis pada penelitian ini menggunakan nilai yang terdapat pada output path coeficients dan dapat disimpulkan bahwa competitive environment, customer accounting berpengaruh terhadap kinerja organisasi. Hal ini menunjukkan bahwa informasi yang di hasilkan dari customer accounting sangat di butuhkan oleh perusahaan dalam lingkungan yang kompetitif untuk meningkatkan kinerja organisasi.

Perbedaan Flypaper Effect di Kabupaten/Kota di Provinsi Riau Antara Sebelum Dan Sesudah Penerapan Standar Akuntansi Pemerintah Akrual Dodi Putra; Annie Mustika Putri; Mentari Dwi Aristi
Akuntansi & Ekonomika Vol 10 No 2 (2020): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v10i2.1924

Penelitian ini bertujuan mengetahui apakah adanya Perbedaan Flypaper Effect pada Kabupaten/Kota di Provinsi Riau Antara Sebelum Dan Sesudah Penerapan Standar Akuntansi Pemerintah (SAP) berbasis Akrual. Metode yang digunakan adalah regresi berganda dan paired sample t-test. Hasil penelitian dengan uji regresi berganda menunjukkan bahwa Pendapatan Asli Daerah (PAD) berpengaruh signifikan positif terhadap Belanja Daerah (BD) baik sebelum maupun sesudah penerapan SAP berbasis Akrual, dan Dana Alokasi Umum (DAU) berpengaruh signifikan negatif terhadap Belanja Daerah (BD) baik sebelum maupun sesudah penerapan SAP berbasis Akrual. dan Flypaper Effect tidak terjadi, baik sebelum penerapan SAP berbasis Akrual maupun sesudah penerapan SAP berbasis Akrual. Dan menggunakan uji paired sample t-test menunjukkan terjadinya perbedaan Flypaper effect di Kabupaten/kota di provinsi Riau antara sebelum penerapan SAP berbasis akrual dibandingkan dengan sesudah penerapan SAP berbasis akrual. Perbedaan yang cukup signifikan dimana PAD naik sebesar 36% dan DAU naik sebesar 11% antara sebelum dan sesudah adanya kewajiban berbasis akrual.

Peran Good Corporate Governance dalam Memoderasi Pengaruh Profitabilitas, Leverage, dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan Qonita Aufa Dina; Mentari Dwi Aristi; Siti Rodiah
Akuntansi & Ekonomika Vol 10 No 1 (2020): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

This research aims to find out the role of good corporate governance in moderating the effects of profitability, leverage, and corporate social responsibility on firm value. The population in this study amounted to 58 companies. Sample selection setting by purposive sampling method and the specific criteria are as many as 9 companies with 45 total observations. Analytical technigues used multiple linear regression analysis for hypothesis 1-3, and multiple linear regression analysis with Moderated Regression Analysis (MRA) test for hypothesis 4-6 by using SPSS 20. The results show that profitability has a positive effect on firm value, meanwhile leverage and corporate social responsibility has no effect on firm value. Good corporate governance does not strengthen or weaken the effect of profitability, leverage, and corporate social responsibility on firm value partially.

Faktor–Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Sektor Industri Barang Konsumsi Mentari Dwi Aristi; Melsa Khalida; Zul Azmi
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2520

This study aimed to examine and discover the effect of leverage, capital expenditure, sales growth, and cash flow to cash holding. The population of this study is consumer goods industry company that listed in Indonesia Stock Exchange from 2015 to 2017. The sample selection setting by purposive sampling method and the spesific criteria are as many as 10 companies. The analysis used multiple linear regression. The result show that capital expenditure and sales growth has no effect on cash holding, while leverage and cash flow has negative effect on cash holding. The F test, indicating that the variables of leverage, capital expenditure, sales growth, and cash flow simultaneous has effect on cash holding.

Manfaat Pemeliharaan Apotek Hidup Di Lingkungan Posyandu Kelurahan Tuah Karya Dalam Menjaga Daya Tahan Tubuh Di Masa Pandemi Covid – 19 Fezi Waldeseska Aulia; Agustry Akbarsyah; Anggita Aditia Hutabarat; Mentari Dwi Aristi
Jurnal Pengabdian UntukMu NegeRI Vol 6 No 1 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i1.2926

The Tuah Karya community in utilizing the Posyandu yard land has not been used optimally, this needs to be done by managing the yard for the maintenance of live pharmacy plants in addition to decorating the posyandu environment as well as medicine, especially during the COVID-19 pandemic, it is required to maintain endurance. Live apothecary plants have very good content to maintain the immune system. KKN Students Together Against COVID19 conducted socialization and training to the Tuah Karya sub-district community regarding the maintenance of live pharmacy plants in maintaining body resistance. The results of these activities are expected that the community is aware, interested, and interested in growing live pharmacy plants in their own yard, then able to increase knowledge about the use of posyandu yard land for planting live pharmacy plants, and the public can know plants that can be used for medicine as living pharmacies.

Penilaian Penerapan Corporate Governance Menggunakan Model Peratingan CGCG UGM Mentari Dwi Aristi; Supriyadi Supriyadi
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The existence of regulations that require the application of GCG and the many benefits that the company has obtained has a good effect. This study aims to assess the quality of corporate governance implementation at PT Bumi Siak Pusako (PT BSP) using CGCG UGM rating model. The CGCG UGM rating model consists of 497 questions which are based on four basic constructs, namely transparency, accountability, responsibility, and fairness. This research uses a research method with a case study approach. Data were collected using questionnaires from the CGCG UGM rating model, interviews, and documentation. The analytical technique used is the analysis technique of CGCG UGM rating model that is divided into 3 stages, namely the determination of scores, calculations of scores, and rating categories. The result of the assessment of corporate governance implementation at PT BSP using CGCG UGM rating model shows that PT BSP is ranked A ++ with a total score of 3748 from a maximum value of 4155, or 90%. The A ++ is second rank in the 16 ranks provided by CGCG UGM, it shows that PT BSP has not been optimal in implementing corporate governance in terms of adopting, implementing, and developing voluntary regulations. Keyword: Corporate Governance, Peratingan Model, CGCG UGM

Pendampingan Perhitungan Joint Cost Pada Umkm Kirana Rotan Pekanbaru-Riau Anne Mustika; Muhammad Ahyaruddin; Dian Puji Puspita Sari; Mentari Dwi Aristi; Della Hilia Anriva; Ilham Hudi
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Micro, Small and Medium Enterprises (UMKM) Rattan is a handicraft woven craft of the community which in its manufacture is still very simple and is often identified with things that are hereditary. Likewise, the recording and bookkeeping carried out by each transaction still uses traditional methods and does not separate costs between main products and byproducts, so the owner has difficulty in determining the profitability of each product. With the problems found, it is necessary to provide community service with training and mentoring using the method of calculating the cost of joint and side products. This service is important in the hope that there will be an increase in knowledge about joint cost calculations in order to determine which products are more profitable so that managers can formulate strategic policies.

The Effect Of Financial Literacy, Investment Motivation and Financial Behavior On Investment Interest Septia Tri Utari; Wira Ramashar; Mentari Dwi Aristi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

This study aims to determine the effect of financial literacy, investment motivation and financial behavior on students' interest in investing. The population in this study were students of the Muhammadiyah Riau University accounting study program class of 2018-2019. The sampling technique in this study used a probability sampling technique with a total of 84 students. The results of this study indicate that (1) financial literacy has a significant effect on student interest in investing, (2) investment motivation has a significant effect on student interest in investing, and (3) financial behavior has a significant effect on student interest in investing.

Co-Authors Agustiawan Agustiawan Agustry Akbarsyah Ahyaruddin, Muhammad Anggita Aditia Hutabarat Anne Mustika Anriva, Della Hilia Ariza Desnita Denny Astrie Anggraini, Denny Astrie Dian Hafiza Triana Dian Puji Puspita Sari Dodi Putra Dwi Fionasari Emkhad Arif Faza Ariska Fezi Waldeseska Aulia Handika Surya Dinata Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Ledia Tereza Melsa Khalida Mesi Helmaini Nanang Budianto Novianti Arnas Putri Nur El Hikmah Shoumi Nur Fitriana Putri, Annie Mustika Qonita Aufa Dina Septia Tri Utari Siti Rodiah Siti Samsiah Supriyadi Supriyadi Suriyanti, Linda Hetri Wira Ramashar Zayyinul Hayati Zen Zul Azmi

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