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<![CDATA[ANALISIS PENGARUH KINERJA KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DAN DAMPAKNYA TERHADAP TINGKAT PENGANGGURAN DI PROVINSI RIAU ]]>
<![CDATA[Nurulita, Suci]]>;
<![CDATA[Arifulsyah, Hamdani]]>;
<![CDATA[Yefni, Yefni]]>
<![CDATA[ Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i3.3350
<![CDATA[The purpose of this research is to examine the effect of regional financial performance on economic growth and its impact on unemployment rate in Riau Province. Measurement of regional financial performance are independence ratio, effectiveness ratio, and efficiency ratio. The economic growth is measured by using the growth rate of GRDP. For unemployment is measured by the percentage of unemployment rates. The sample is 12 Local Government in Riau Province for five years research that’s from year 2011 until 2015. Data analysis used in this research is path analysis method. The results of this study indicate that there is no significant influence between the independence ratio and effectiveness ratio of the region to the economic growth of Riau Province. As for the efficiency ratio, there is a significant influence between efficiency ratio to economic growth in Riau Province. In addition, the results of this study also shows that there is no significant influence between independence ratio and efficiency ratio of the region to the unemployment rate in Riau Province through the economic growth variable of Riau Province. As for the effectiveness ratio, there is a significant influence between effectiveness ratio to the unemployment rate through economic growth in Riau Province.Tujuan dari penelitian ini adalah untuk meneliti pengaruh kinerja keuangan daerah terhadap pertumbuhan ekonomi dan dampaknya terhadap tingkat pengangguran di Provinsi Riau. Pengukuran kinerja keuangan daerah berupa rasio kemandirian, rasio efektifitas, dan rasio efisiensi. Pertumbuhan ekonomi pada penelitian ini diukur dengan menggunakan laju pertumbuhan PDRB atas dasar harga konstan dengan tahun dasar 2010 menurut lapangan usaha dengan migas. Untuk pengangguran diukur dengan persentase tingkat pengangguran yang ada di masing-masing daerah tersebut berdasarkan data tingkat pengangguran terbuka. Sampel penelitian ini adalah 12 Pemerintah Daerah di Provinsi Riau selama 5 tahun penelitian yaitu dari tahun 2011 hingga 2015. Analisis data yang digunakan dalam penelitian ini adalah metode analisis jalur. Hasil penelitian ini mengindikasikan bahwa tidak terdapat pengaruh yang signifikan antara rasio kemandirian dan rasio efektivitas keuangan daerah terhadap pertumbuhan ekonomi Provinsi Riau. Sedangkan untuk rasio efisiensi, terdapat pengaruh yang signifikan antara rasio efisiensi terhadap pertumbuhan ekonomi di Provinsi Riau. Selain itu, hasil penelitian ini juga menunjukkan bahwa tidak terdapat pengaruh yang signifikan antara rasio kemandirian dan rasio efisiensi keuangan daerah terhadap tingkat pengangguran di Provinsi Riau melalui variabel pertumbuhan ekonomi Provinsi Riau. Sedangkan untuk rasio efektivitas, terdapat pengaruh yang signifikan antara rasio efektivitas terhadap tingkat pengangguran melalui pertumbuhan ekonomi di Provinsi Riau.]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI TANAMAN PRODUKTIF BERDASARKAN PSAK 16 PADA CV. BUDI BAKTI AGRO ]]>
<![CDATA[Hamdani Arifulsyah Rangkuti]]>;
<![CDATA[Fany Meilani]]>;
<![CDATA[Suci Nurulita]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v3i2.y2020.p193-203
<![CDATA[The purpose of this study was to determine how the application of PSAK 16 on productive plants in CV. Budi Bakti Agro was founded in 2000, which is a company engaged in the oil palm plantation sector. CV Budi Bakti Agro has 3 locations of oil palm plantations, namely in Padang Mahondang Village, Sukaramai Village, Batu Anam Village in North Sumatra. CV Budi Bakti Agro in presenting the value of its oil palms in the statement of financial position is at the historucal price and not based on the fair value of the asset. The company presents the statement of financial position as plant fixed assets and there is no separation between mature and immature plantations. This causes the financial statements presented are not relevant in accordance with the qualitative characteristics of the financial statements. After adjusting to the application of PSAK 16, it was determined that the value of the plants produced was Rp. 679,201,740 whose value is the fair value as of December 31, 2016 and the immature plantations amounting to Rp.15,761,010,500 whose value is the fair value as of December 31, 2016.]]>
<![CDATA[GOVERNMENT REGULATION 46/2013 AS INCOME TAX INCOME FACILITY ]]>
<![CDATA[Yefni Yefni]]>;
<![CDATA[Muhammad Habib Gunawan]]>;
<![CDATA[Suci Nurulita]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2017.12.7076
<![CDATA[Abstract: Government Regulation 46/2013 as Income Tax Income Facility. The purpose of this study is to identify the impact of Government Regulation 46/2013 to the income tax revenue of Micro, Small and Medium Enterprises. This research uses Paired Sample t-Test as data analysis method. This research shows that Government Regulation 46/2013 can be used to increase national income through income tax article 4 (2). This happens because there are easy procedures in the calculation and income tax scheme. Therefore, the researcher recommends that the tax collector's office apply the rules consistently. Abstrak: Peraturan Pemerintah 46/2013 sebagai Sarana Peningkatan Pajak Penghasilan. Tujuan dari penelitian ini adalah mengidentifikasi dampak Peraturan Pemerintah 46/2013 terhadap penerimaan pajak penghasilan Usaha Mikro, Kecil, dan Menengah. Penelitian ini menggunakan Paired Sample t-Test sebagai metode analisis data. Hasil pengujian menunjukkan bahwa Peraturan Pemerintah 46/2013 dapat digunakan untuk meningkatkan pendapatan nasional melalui pajak penghasilan pasal 4 (2). Hal ini terjadi karena terdapat kemudahan prosedur dalam perhitungan dan skema pajak penghasilan. Oleh karena itu, peneliti menyarankan supaya pihak kantor pemungut pajak menerapkan aturan tersebut secara konsisten.]]>
<![CDATA[The Effect of Training, Human Resources Competence and Innovation on MSMEs Performance in Post Covid-19: Empirical Study of MSMEs in Bengkalis Regency ]]>
<![CDATA[Ego Muslim]]>;
<![CDATA[Desmiyawati]]>;
<![CDATA[Suci Nurulita]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v1i2.2443.2021
<![CDATA[Performance appraisal or measurement is one of the important factors for MSMEs. Besides being used to assess the success of MSMEs, performance measurement can also be used as a basis for determining the reward system, for example, to determine the level of employee salaries and appropriate rewards. This study aims to evaluate the effect of training, human resources competence, and innovation on the performance of MSMEs in Bengkalis Regency post-Covid-19. The population used in this study is MSMEs in Bengkalis Regency, Riau Province. The sample in this study is 100 MSMEs selected using predetermined criteria. The data used in this study is primary data collected using a questionnaire instrument. The sampling method of this study is simple random sampling. The data analysis is performed using a multiple linear regression model with Statistical Product and Service Solution (SPSS) software version 23.0. The results showed that training, human resource competence, and innovation had a significant effect on the performance of MSMEs.]]>
<![CDATA[ANALISIS PENGARUH CSR DISCLOSURE TERHADAP FINANCIAL PERFORMANCE DENGAN FINANCIAL LEVERAGE DAN COMPANY SIZE SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Hamdani Arifulsyah]]>;
<![CDATA[Suci Nurulita]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v8i1.103
<![CDATA[Abstract: The aims of this study was to determine: (1) The effect of CSR Disclosure to the financial performance (2) The effect of CSR Disclosure to financial performance with financial leverage as moderating variable (3) The Effect of CSR Disclosure to financial performance with company size as moderating variable. The sample was the plantation sector companies in year from 2012 to 2014 using the method purposive sampling. The method of analysis in this research is simple regression analysis and multiple regression analysis. The results showed that (1) the disclosure has significant effect on financial performance. (2) financial leverage as moderating variables can affect relationships CSR disclosure with financial performanve. And (3) company size as moderating variables can affect the relationship CSR disclosure with financial performance. Keywords: ROA, CSR Disclosure, DER, Total assets]]>
<![CDATA[PELATIHAN PEMASARAN PRODUK BUMDesa BERBASIS DIGITAL DI KABUPATEN BENGKALIS ]]>
<![CDATA[Nur Azlina]]>;
<![CDATA[Desmiyawati Desmiyawati]]>;
<![CDATA[Al Azhar A]]>;
<![CDATA[Suci Nurulita]]>;
<![CDATA[Sinta Ramaiyanti]]>;
<![CDATA[Fitri Humairoh]]>;
<![CDATA[Taqiyuddin Amri]]>
<![CDATA[ Unri Conference Series: Community Engagement Vol 3 (2021): Seminar Nasional Pemberdayaan Masyarakat ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau ]]>
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DOI: 10.31258/unricsce.3.379-382
<![CDATA[This community service activity was carried out at the BUMDesa, Bengkalis District. The purpose of this community service activity is to 1) increase knowledge of the importance of the digital world for the development of BUMDesa, 2) encourage BUMDesa players to digitize the products offered, 3) introduce new marketing methods for BUMDesa players through the marketplace. The benefits of this community service activity are to increase the knowledge and ability of BUMDesa actors in utilizing digital technology in marketing BUMDesa product. The target audience for this activity are BUMDesa actors in the Bengkalis sub-district. The method used in community service activities is to use training methods for several BUMDesa in Bengkalis District. After the training activities have been carried out, the implementing team will follow up by forming a mentoring and coaching group for BUMDesa. The purpose of this follow-up is done offline and online using the zoom application, google meet, or can be via whatsapp. The purpose of holding a follow-up is to see the knowledge of BUMDesa and existing obstacles so that if there are obstacles, they can be handled immediately.]]>
<![CDATA[Pengembangan Usaha UMKM Dengan Menggunakan Analisis Profit Planning Pada UMKM Di Kabupaten Kampar ]]>
<![CDATA[Mudrika Alamsyah]]>;
<![CDATA[Suci Nurulita]]>
<![CDATA[ COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/comsep.v1i1.25
<![CDATA[The purpose of this Community Service is to provide training on MSME Business Development Using Profit Planning Analysis aimed at MSME managers (businesses with micro, small and medium scope) in Kampar Regency. This training is needed so that MSME managers have ability to calculate all costs in their respective MSMEs, starting from determining production costs, marketing and administration costs. After that, the profit target to be achieved is determined so that the profit planning can be analyzed. This training really helps MSMEs so that these businesses know whether their activities are already in the expected profit or are still in a loss or return on investment. The method of implementation is by providing training materials, practice questions and finally self-counting exercises in their respective UMKM cases. In the final test results, it can be seen that there is additional knowledge of MSME managers after the training is given. It is hoped that after this training, the knowledge gained can be applied in MSME businesses so that they can increase income and develop MSME businesses.]]>
<![CDATA[Pengaruh Ukuran Dewan Direksi Terhadap Profitabilitas Perusahaan BUMN Di Indonesia Dengan Kepemilikan Pemerintah Sebagai Variabel Moderating ]]>
<![CDATA[Suci Nurulita]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[The main purpose of the establishment of Board Size is to maximize the value of the company with the implementation of independent and professional management based on high moral values and compliance with the legislation in force. To achieve profitability the company can not be separated from the participation of all the Board of Directors to develop the company towards progress. The population of this study was all of the 25 State-Owned Enterprises (SOEs) registered in the Indonesian Stock Exchange from 2003-2014 and 12 of them were selected to be the samples for this study through purposive sampling method. The data obtained were multiple linear regression method with SPSS version 22. The results of this study showed that partially the variable of Board Size and Government Ownership had a negative significant influence on profitability of the company. Government ownership moderated the relationship between Board Size and the profitability of the SOEs in Indonesia.Keywords: Board Size, government ownership, profitability.]]>
<![CDATA[Analisis Pengendalian Internal Tunjangan Kinerja pada Polda Riau ]]>
<![CDATA[Kartika Kartika]]>;
<![CDATA[Tobi Arfan]]>;
<![CDATA[Suci Nurulita]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 9 (2016): Jurnal Akuntansi Keuangan dan Bisnis PCR ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[Tunjangan kinerja adalah bentuk penghargaan yang diterima pegawai atas kinerja yang telah dicapai. Pada tahun 2015 tunjangan kinerja pada Polda Riau sebesar Rp. 234.835.255.609 (dua ratus tiga puluh empat milyar delapan ratus tiga puluh lima juta dua ratus lima puluh lima ribu enam ratus sembilan rupiah). Karena jumlah tunjangan kinerja sangat banyak, maka diperlukannya pengendalian internal pada proses realisasi tunjangan kinerja pegawai di Polda Riau. Pengendalian internal adalah suatu proses yang dijalankan oleh dewan komisaris, manajemen, dan personalia yang dirancang untuk memberikan keyakinan yang memadai tentang pencapaian tujuan perusahaan yang terdiri dari : (a) keandalan pelaporan keuangan, (b) efektivitas dan efesiensi operasi, dan (c) kepatuhan terhadap hukum dan peraturan yang berlaku. Oleh karena itu, pengendalian internal pada Polda Riau harus sesuai dengan pedoman pengendalian internal yang diterima umum. Committee of the Sponsoring Organization (COSO) merupakan sebuah organisasi yang lebih dikenal sebagai acuan yang diterima umum dalam pengendalian internal perusahaan dan kaitannya dengan pelaporan keuangan dan proses operasi dalam konteks organisasional. Penerapan COSO pada instansi pemerintahan terdapat pada Sistem Pengendalian Intern Pemerintah (SPIP) Nomor 60 Tahun 2008. Pada penelitian ini akan menjelaskan perbandingan antara kesesuaian perbandingan kesesuaian pengendalian internal tunjangan kinerja dengan kerangka COSO.Kata kunci : Pengendalian Internal, COSO, Tunjangan Kinerja]]>
<![CDATA[Penerapan Akuntansi Diferensial dalam Pengambilan Keputusan Menjual atau Memproduksi Lebih Lanjut Produk Cacat ]]>
<![CDATA[Dea Fadilla Hafizah M]]>;
<![CDATA[Hamdani Arifulsyah]]>;
<![CDATA[Suci Nurulita]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 1 (2017): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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<![CDATA[PT.Indah Kiat Pulp & Paper Perawang merupakan salah satu perusahaan manufaktur penghasil kertas dan pulp yang terdapat di Indonesia. PT. IKPP bergerak di industri pulp dan kertas terpadu yang memproduksi bubur kertas yang kemudian diolah menjadi kertas jadi yakni kertas budaya dan kertas industri.Tujuan dari penelitian ini yaitu untuk mengetahui alternatif manakah yang dapat meningkatkan laba perusahaan antara menjual atau memproses lebih lanjut produk cacat yang dihasilkan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder. Berdasarkan penelitian yang dilakukan, diketahui bahwa laba yang diperoleh dari memproses lebih lanjut produk cacat menjadi produk jadi adalah sebesar US$ 22.150.919 dan laba dari menjual langsung produk cacat yakni sebesar US$ 22.989.623 sehingga laba diferensialnya adalah sebesar US$ 838.704. Dari hasil analisis, laba ketika menjual langsung produk cacat lebih besar dibandingkan dengan memproses lebih lanjut produk cacat menjadi produk jadi yakni sebesar US$ 838.704. Berdasarkan hal tersebut penulis menyarankan PT.IKPP untuk menjual langsung produk cacat yang dihasilkan agar laba yang diperoleh lebih tinggi.]]>
