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Pemanfaatan potensi lokal buah Nanas untuk meningkatkan perekonomian keluarga di Kecamatan Bangko Pusako Kabupaten Rokan Hilir Meilda Wiguna; Hardi Hardi; Dasrol Dasrol; Sem Paulus Silalahi; Mudrika Alamsyah Hasan; Astrid Faradisty; Isma Mulyani
Unri Conference Series: Community Engagement Vol 2 (2020): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.2.471-477

Abstract

Bangko Pusako is a sub-district in district Rokan Hilir, Riau. Mostly the native works as palm oil farm workers and pineapple farmer.Regardless, people need the knowledge to manage local potensial through understanding about business they’ll gonna run, the law, and also simple financial report to develop local potensial becoming potensial business.This program (communities devotion) has a goal to enhancing knowledge of society in Bangko Pusako, especially housewife and daughter of palm oil farm worker, about how pineapple fruit is processed as jam and dodol (traditional food of Indonesia) by diversification. Other goals include entrepreneurship foundation, business law, competitiveness analysis of processed pineapple products, and simply financial report’s training in term to manage business processed pineapple product diversification. So that it can improve the economic welfare of the family in the villages in the Bangko Pusako sub-district, Rokan Hilir district. From the results of the program evaluation, there have been several mothers who make pineapple jam and sell it to neighbors based on orders for cake jam and some sell lunkhead pineapple to schools which are packaged in small plastic.
Determinan Sistem Akuntabilitas Kinerja Instansi Pemerintah Aprilia Saputri; Yesi Mutia Basri; Mudrika Alamsyah Hasan
EKONOMI KEUANGAN DAN BISNIS Vol 7, No 2 (2022): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v7i2.1810

Abstract

Penelitian ini memiliki tujuan menganalisa determinasi kejelasannya target anggaran, sistem pelaporan, pengendalian akuntansi, pemanfaatan teknologi informasi, dan ketaatan peraturan perundangan pada sistem akuntabiltas kinerja instansi pemerintah Kota Pekanbaru. Populasi pada penelitian ini yaitu Organisasi Perangkat Daerah (OPD) dalam Pemerintah Kota Pekanbaru. Sebanyak 99 responden berpartisipasi dalam penelitian ini yang diperoleh dengan memakai metode purposive sampling. Teknik pengumpulan data memakai kuesioner. Metode analisis yang dipakai pada penelitian ini yaitu Statistical Package for the Social Sciences (SPSS) versi 25 memperlihatkan kalau kejelasan target anggaran, pengendalian akuntansi, pemanfaatan teknologi dan ketaatan peraturan perundangan berdampak kepada sistem akuntabilitas kinerja instansi pemerintah. Sedangkan sistem pelaporan tidak berdampak kepada sistem akuntabilitas instansi pemerintah.
KUALITAS AUDIT DITINJAU DARI INDEPENDENSI, AUDIT TENURE, AUDIT FEE DAN DUE PROFESSIONAL CARE : AUDIT QUALITY IN VIEW OF INDEPENDENCE, AUDIT TENURE, AUDIT FEE AND DUE PROFESSIONAL CARE Selsa Aprilady; Azwir Nasir; Mudrika Alamsyah Hasan; Riska Natariasari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.356-368

Abstract

The purpose of this study was to analyze the influence of independence, the influence of audit tenure, the influence of audit fees, and the influence of due professional care on audit quality. Audit quality is the ability to detect and report material errors in financial statements. The population in this study is the Public Accounting Firm (KAP) in Pekanbaru, Riau, and the Public Accounting Firm (KAP) in Medan, North Sumatra which are registered in the IAPI 2022 Directory, namely 32 Public Accounting Firms (KAP). Purposive sampling was utilized to choose the study's sample. Thirteen public accounting firms were selected as samples in this study using predetermined criteria. The type of data used in this study is primary data using a questionnaire. Testing the research variables uses the Partial Least Square method using the SmartPLS 3.0 program. The results of the study show that independence, audit tenure, audit fee, and due professional care have an effect on audit quality
PENGARUH IMPLEMENTASI PRINSIP-PRINSIP TATA KELOLA TERHADAP LAPORAN KEUANGAN BUMDES DI KABUPATEN KUANTAN SINGINGI Piges Nelpion; Enni Savitri; Volta Dianto; Mudrika Alamsyah Hasan
Jurnal Sains Sosio Humaniora Vol. 7 No. 1 (2023): Volume 7, Nomor 1, Juni 2023
Publisher : LPPM Universitas Jambi

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

Abstract

This study aims to analyze the effect of accountability, transparency, responsibility, professionalism, rule of law on financial statements. The population in this study were 208 BUMDes located in Kuantan Singingi Regency in 2020.  Respondents are 1) Chairman / Head of BUMDes. 2) Head of finance of BUMDes. 3) Expenditure treasurer. The sample used was 65 BUMDes, namely a total of 195 respondents. The data collection method uses the Proposive Sampling method. The analysis method uses multiple linear regression models. The results of this study indicate that Accountability has a positive effect on BUMDes Financial Reports, the application of bumdes accountability provides financial management that is presented openly, quickly, and precisely. so that the government's goal of reporting good financial report results is achieved. Transparency has a positive effect on BUMDes Financial Statements, being able to provide information that the public needs in a relevant, accurate, timely and reliable manner. Responsibility has a positive effect on BUMDes Financial Statements, a high level of responsiveness from the organization will lead to trust from external parties. Professionalism has a positive effect on BUMDes Financial Statements, the ability of a competent person can really be utilized optimally for the benefit of the organization. The existence of the rule of law can direct government duties and functions in an orderly manner.