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All Journal Jurnal Mitra Manajemen Jurnal Inovasi Bisnis (Inovbiz) Jurnal Mitra Pendidikan JAS (Jurnal Akuntansi Syariah) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding Applied Business and Engineering Conference

Husni Mubarak

Politeknik Negeri Bengkalis

Author-ID : 3875351

Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Articles

REGULASI DAN SANKSI TERHADAP TENDENSI PLAGIARISME (Studi pada Mahasiswa Akuntansi di Lingkungan Politeknik Negeri Bengkalis) Nur Anita; Husni Mubarak
Jurnal Mitra Manajemen Vol 3 No 12 (2019): Jurnal Mitra Manajemen Edisi Desember
Publisher : Kresna Bina Insan Prima

Artikel ini menyajikan berbagai macam faktor yang dapat mengurangi perilaku mahasiswa dalam melakukan plagiat sehingga apabila faktor-faktor tersebut diabaikan maka tendensi untuk melakukan plagiarisme semakin meningkat. Isu plagiat menjadi isu yang menarik minat dan perhatian berbagai organisasi pendidik terutama calon akuntan. Dengan menggunakan Structural Equation Modeling, penelitian ini menggunakan metode survei dengan 44 partisipan yang berasal dari mahasiswa Akuntansi Politeknik Negeri Bengkalis. Hasil menunjukkan temuan yang signifikan bahwa ketiadaan regulasi yang dimediasi dengan sanksi akan meningkatkan kecenderungan mahasiswa dalam melakukan tindakan plagiarisme. Penelitian ini membantu perkembangan penelitian dalam ranah melayu dengan memberikan gambaran mengenai perilaku plagiarisme mahasiswa khususnya di lingkungan Politeknik Negeri Bengkalis.

Analisa Target Pajak Tak Tertagih Pada Pajak Bumi dan Bangunan Studi kasus pada Kabupaten Bengkalis Husni Mubarak; Ari Ramdani
Inovbiz: Jurnal Inovasi Bisnis Vol 8, No 1 (2020)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v8i1.1342

This research title is Analysis of Target Value from Uncollected Tax on Land and Building Tax covers in the Bengkalis district. The data used is the Regional Revenue Agency (BAPENDA) for the past 3 years. The results of this study find that Uncollected taxes for world tax and tax (PBB tax) in Bengkalis region is very high, 52 percent or it same with Rp. 9,219,974,176 in total from PBB tax 2019. Have 6 sub-districts failure to collect PBB tax, they are have less value than 50% of 11 sub-districts, and only 1 sub-district have sucsess performs with a failure value only 5.84%, it mean the community's ability to pay PBB tax is over 96%.

“COMPLICATED MATHEMATICS DEB ACCOUNTING CONCEPT” PENGGUNAAN DAN PENERAPAN UNTUK KERANGKA PEMBELAJARAN PADA ACCOUNTING SCENTS AND ACCOUNTING PROBLEMS Husni Mubarak; Rosmida Rosmida
Inovbiz: Jurnal Inovasi Bisnis Vol 6, No 2 (2018)
Publisher : Politeknik Negeri Bengkalis

Abstract: This article investigated about mechanism of double entry bookkeeping (DEB) on the usage side of the learning process. Focus assessment of this article is on the develop use of complex accounting equations. Transformation complexcity transaction is about balance sheet, income and equity. Accounting equiation frmawork find universal modification implementation, that only simple equations but complax equaiton this transaction. That simple information, this equestion (A=L+E) is become more complex component A (Cr.A+Fx.A +It.A) = L (Cr.L+LT.L) + E (CS+RE+R). But this consept in article have weakness and limitations, only use argument, assumtion and basic analisys in define framework modification, and need complex understanding and scientific evidence.

Pengaruh Lingkungan Belajar Terhadap Hasil Belajar Mahasiswa Dalam Matakuliah Akuntansi Pemerintah Husni Mubarak; Karina Krisnanda
JAS (Jurnal Akuntansi Syariah) Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM Publishing & Printing

One of the functions of face-to-face lectures in class is as a transfer of knowledge from lecturer to students. The student learning environment is an external factor that influences student learning outcomes. Government Accounting Course I is a continuation of the Public Sector Accounting course. The purpose of this course is to provide knowledge to students of the Diploma 4 Public Financial Accounting Study Program that focuses on the process of financial recording and reporting to the government. This study was conducted to determine whether there are differences in learning outcomes in Government Accounting courses I between classes A and B. The test instrument used is the non-parametric Mann-Whitney test. The population in this study was 52 students in the fifth semester of Diploma 4 Public Financial Accounting Study Program. The results of this study showed that the learning outcomes or students' abilities in Government Accounting courses I between classes A and class B did not differ. Differences in the learning environment in each class do not affect student learning outcomes.

STUDI DESKRIPTIF LULUSAN PROGRAM BEASISWA BIDIKMISI POLITEKNIK NEGERI BENGKALIS TAHUN 2015-2017 Mujiono Mujiono; Husni Mubarak
e- Jurnal Mitra Pendidikan Vol 2 No 7 (2018): Jurnal Mitra Pendidikan Edisi Juli
Publisher : Kresna Bina Insan Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.647 KB)

Bidikmisi merupakan program bantuan biaya pendidikan yang diperuntukan kepada lulusan SMA,SMK,MA untuk melanjutkan pendidikan ke jenjang perguruan tinggi. Konsepnya dengan memberikan biaya penyelenggaraan pendidikan dan bantuan biaya hidup setiap bulan. Tujuanya adalah untuk memberikan akses pendidikan tinggi kepada mereka yang masuk dalam kelompok masyarakat ekonomi lemah namun memiliki prestasi akademik yang baik. Politeknik Negeri Bengkalis mulai mendapatkan kuota Bidikmisi pada tahun 2012 dengan jumlah 90 orang, tahun 2013 berjumlah 175 orang, tahun 2014 berjumlah 175 orang, tahun 2015 berjumlah 175 orang, tahun 2016 berjumlah 140 orang dan tahun 2017 sebanyak 114 orang. Dari jumlah tersebut selama 3 tahun terakhir (2015-2017) telah meluluskan 404 mahasiswa Bidikmisi terdiri dari 22 orang program studi teknik perkapalan, 40 orang program studi teknik mesin, 47 orang program studi teknik elektro, 67 orang program studi teknik informatika, 67 orang program studi teknik sipil, 116 orang program studi administrasi bisnis dan 45 orang program studi bahasa inggris bisnis. Dengan Indek Prestasi Akademik (IPK) sebanyak 6,44% berpredikat memuaskan, 76,24% sangat memuaskan dan 17,33% cumlaoude. Artinya tidak diragukan lagi bahwa mahasiswa Bidikmisi yang sangat jelas berasal dari keluarga ekonomi lemah memiliki kemampuan akademik yang luar biasa dan mampu bersaing dengan mahasiswa lainya. Dengan demikian Bidikmisi merupakan peluang emas bagi keluarga miskin untuk mewujudkan prestasi akademiknya di perguruan tinggi

Efektivitas Anggaran Penanganan Sampah Pasca Covid-19 Studi Pada Dinas Lingkungan Hidup Kabupaten Bengkalis Tahun 2020 Husni Mubarak; Liska Rahmadani
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

During the Covid-19 period, various activities and activities were affected and underwent changes, including changes in waste management. This study aims to look at the role of the Bengkalis Regency Environmental Service (DLH) in managing the waste budget during the COVID-19 period. The budget has an important role for an organization, both government and private. Budget is a management control tool to achieve organizational goals. Local governments have an important role in planning and realizing budgets. The purpose of this study was to find out (1) the Budget Mechanism of Waste Handling in Bengkalis Regency. (2) Effectiveness of the Waste Handling Budget at the Environmental Service during the Covid 19 era. The type of data used in this study is qualitative data and calculation of effectiveness measurements. The results showed that the level or criteria for budget effectiveness for waste handling activities in 2020. The level of effectiveness in 2020 was 99.29% with effective criteria. To increase the effectiveness of budget realization, it is necessary to coordinate and cooperate between parties and make good planning and implementation to achieve maximum results.

Evaluasi Penerapan Anggaran Dana Desa Menurut Peraturan Pemerintah Nomor 60 Tahun 2014 Tri Putri Puspa Wulandari; Husni Mubarak
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

This article focus about Village funds are allocated in the APBN intended for villages that are transferred through the district/city regional revenue and expenditure budget and are used to finance government budgets, implementation of development, development, community development, and community empowerment. The government that requires government regulation number 60 of 2014 concerning village funds sourced from the state budget. Research 60 of 2014 in the village of Siak Kecil subdistrict Bengkalis regency. This study uses a qualitative method based on studies in the field data collection techniques used consist of observations interviews, documentation. Results of research the results of this study are as follows. For Lubuk Muda village budgeting. Sepotong and Tanjung Belit are in accordance with the DD implementation mechanism which in the village fud budgeting is a part of the non ministerial centeral budget expenditures as a village fund reserve post. For the allocation villages, Lubuk Muda, Sepotong and Tanjung Belit village are in accordance with the dd aaplication based on population data, area, poverty rate for DD distribution, Lubuk Muda, Sepotong and Tanjung Belit village are in accordance with the use of the village fund budget application. The village fund is channeled by the government to the city district, the distribution of the village fund is carried out by book entry from the RKUN to the RKUD.

Efektivitas Anggaran Belanja Desa dalam Peningkatan Pembangunan Manusia (Studi Analisis di Desa Sepahat, Kec. Bandar Laksamana) Husni Mubarak; Nuraini Nuraini
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

This research purposed to determine the effectiveness of village budget absorption and the constraints faced in achieving human development in Sepahat Village. This research is qualitative descriptive carried out in the Bandar Laksamana sub-District in Sepahat Village. Data collection was conducted out by interview, observation and documentation. Results of this research is, based on the measurement of effectiveness, the effectiveness of the village budget in increase human development in Sepahat Village with the highest effectiveness in 2019, namely 96% with the effective category, while the effectiveness was the lowest occurred in 2017, namely only 57% of the budgeted category was not effective and for 2018 the effectiveness of the village budget in increasing development. The number of people in Sepahat Village was higher than in 2017 and lower than the year 2019, which is 80% with a fairly effective category. So it can be said that the effectiveness of the village budget in improving human buildings in Sepahat Village has increased every year. The obstacles faced in human development in Sepahat Village are the first lack of disbursement of village funds, limited availability of facilities, and supervision of the village government. For the next Researchers are then expected to be able to measure what factors and efforts have been made so as to make significant changes.

Sistem dan Prosedur Akuntansi Pembelian Persediaan Bahan Baku Sparepart di PT. Bengkalis Dockindo Perkasa Gusti Eko Purnomo; Husni Mubarak
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

This study aims to find out about the accounting information systems and procedures for purchasing spare parts raw materials that are applied to PT. Bengkalis Dockindo Perkasa whether it is in accordance with standard operating procedures. This study uses a qualitative descriptive analysis method because the data concerning accounting and other data support this research. Based on the results of the research, the company has a minimum stock to repair ships and manufacture other products, but there are some raw materials that are not available in the warehouse due to requests from consumers, so the company must purchase raw materials in an indented manner through the selected supplier. The existence of an accounting information system that regulates the inventory purchasing process should be able to take into account when and how many companies will purchase spare parts raw material inventory. Due to uncertain orders from the field, it is difficult to estimate the company's raw material purchases.Keywords: Accounting information system, purchase of raw material inventory.

Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM Binaan PT. Pertamina Hulu Rokan dan Kabupaten Bengkalis Rosmida; Husni Mubarak
ABEC Indonesia Vol. 10 (2022): 10th Applied Business and Engineering Conference
Publisher : Politeknik Caltex Riau

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

This study entitled The Effect of Financial Knowledge, Financial Attitudes and Personality on Financial Management Behavior on UMKM Actors fostered by PT. Pertamina Hulu Rokan and Bengkalis Regency. The purpose of the study was to determine the effect of financial knowledge, financial attitudes and personality on financial management behavior. The total population is 15,409 UMKM entrepreneurs in Bengkalis Regency. By using the Slovin formula and a margin of error of 5%, a sample of 390 respondents was obtained. By using SPSS 22, the results obtained that financial knowledge has a positive effect on financial management behavior, financial attitudes have a positive effect on financial management behavior, and personality also has a positive effect on financial management behavior. These results can be used as the basis for the Bengkalis State Polytechnic to continue to work together with the Regional Government to provide motivation and teach how to manage finances well for UMKM entrepreneurs so that the regional economy continues to improve in the future.

Co-Authors Ari Ramdani Gusti Eko Purnomo Karina Krisnanda Liska Rahmadani Mujiono Mujiono Nur Anita Nuraini Nuraini Rosmida Rosmida Rosmida Tri Putri Puspa Wulandari

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