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Sosialisasi Keuangan Akuntansi Syariah Pada Anggota IKM Gula Aren Di Kecamatan Rambah Kabupaten Rokan Hulu Provinsi Riau Rona Naula Oktaviani; Rosyetti Rosyetti; Lintang Nur Agia; Poppy Camenia Jamil; Annisa Lifriance
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (750.263 KB) | DOI: 10.54951/comsep.v1i1.4


This implementation of community service activities (PKM) is carried out for the members of the IKM HPR Palm Sugar farmer in Kaiti Village in Rambah District, Rokan Hulu distict, Riau Province. This activity is a service aimed at fostering farmer groups in terms of making financial reports. The limited knowledge of farmers in preparing financial reports especially in sharia accounting has made farmers unable to calculate with certainty the price of palm sugar. The purpose of this activity is to aims knowledge and understanding for the member so they can apply Islamic accounting financial reporting that correctly accordance with Islamic principles. But in reality, IKM members only record in the form of daily notes (in the form of receipt of basic raw materials, cash income and disbursements, accounts receivable and payable). His dedication method is socialization, material presentation, and discussion with IKM members. The conclusion is that HPR IKM members are still lacking in recording and management in their business, especially sharia accounting financial reports. So this PKM was held to provide socialization on the importance of recording financial statements in running a business, so that the financial management of IKM members can be carried out correctly and according to Islamic sharia in the Islamic accounting financial statements. Keywords: Islamic Accounting Financial Statements, Small and Medium Industries (IKM).
Theory of Planned Behavior in AnalyzingThe decision of Muslim consumers to become members of 212 Mart Pekanbaru City Supriani Sidabalok; Rosyetti Rosyetti; Yelly Zamaya; Misdawita Misdawita
ADPEBI International Journal of Business and Social Science Vol. 3 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v3i1.558


212 Mart Pekanbaru is one of the sharia retail businesses whose presence is expected to be able to provide a comfortable modern shopping place for Muslim consumers, especially in the city of Pekanbaru. Its relatively new presence causes it to not be able to compete and seize the existing market. Consumers themselves have several considerations in choosing a place to shop or become loyal consumers by joining as a member at a Mart. These reasons and considerations are important to analyze as input for Mart managers in managing their retail. By using Theory of Planned Behavior (TPB) as a theoretical basis, this research uses five independent variables namely income, attitude, subjective norms, individual control, and religiosity to see the main factors that influence consumer decisions to become members of 212 Mart. The analysis technique used in this study is logistic regression analysis with 100 consumers at 212 Mart Pekanbaru as respondents. The results showed that only the subjective norm variable had a significant effect on the Muslim consumer's decision to become a member of 212 Mart. The income, attitude, individual control, and religiosity variables have no significant effect.