19 research outputs found
Critical sustainability insights in Indonesian village-owned enterprises / Satria Tri Nanda, Razana Juhaida Johari and Zuraidah Mohd Sanusi
Get PDFThe unsustainable performance of Village-Owned Enterprises (VOEs) in Indonesia has emerged as a critical issue requiring immediate resolution. Many VOEs in Indonesia struggle to sustain their performance, necessitating an understanding of the underlying causes. This qualitative study utilized interviews with government officials at both ministry and village levels to identify root problems, along with a literature review to support deeper analysis. Based on these interviews and literature review, three main causes of unsustainable performance of VOE in Indonesia were identified: lack of leadership, lack of innovation, and lack of governance. This article addressed gaps in the sustainability literature for social organizations by adopting a comprehensive approach involving government, practitioners, and academics to examine barriers to the sustainability of VOEs in Indonesia
PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU
No full textThis research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvementt, planning and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</p
IPTEKS PENCATATAN KEUANGAN SEBAGAI ALAT PERENCANAAN DAN EVALUASI KINERJA PADA UMKM KELURAHAN SIMPANG TIGA PEKANBARU
No full textProgram pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan pencatatan keuangan dan penyusunan laporan keuangan Usaha Mikro Kecil Menengah (UMKM) Kelurahan Simpang Tiga Pekanbaru agar mampu melakukan pencatatan keuangan dan menyusun laporan keuangan sebagai alat perencanaan dan evaluasi kinerja usaha. Khalayak sasaran strategis dalam kegiatan ini adalah pelaku UMKM binaan Usaha Peningkatan Pendapatan Keluarga (UP2K) PKK Kelurahan Simpang Tiga Pekanbaru. Dimana pelaku UMKM tidak membuat pencatatan keuangan dan laporan keuangan yang seharusnya dilaporkan kepada UP2K. Metode yang digunakan dalam kegiatan ini adalah metode penyuluhan pencatatan keuangan dan simulasi kepada anggota UP2K PKK yang menjadi pelaku UMKM yang telah memiliki 9 kelompok dimana masing-masing kelompok terdiri dari 5 anggota yang memiliki usaha. Adapun materi yang diberikan selama pelatihan meliputi pentingnya pencatatan keuangan dalam usaha, membuat pencatatan keuangan untuk suatu usaha, dan penyusunan laporan keuangan. Untuk mengukur tingkat keberhasilan kegiatan yang telah dilakukan, maka akan dilakukan pre dan post test. Pada kegiatan pelatihan ini, pelaku UMKM yang ada di Kelurahan Simpang Tiga akan dilibatkan secara kolaboratif dari awal sampai akhir kegiatan. Hasil dari pengabdian ini adalah pelaku UMKM yang tergabung dalam UP2K PKK Kelurahan Simpang Tiga yang tadinya belum bisa membuat pencatatan keuangan, setelah mengikuti kegiatan pengabdian kepada masyarakat, sebagian besar pelaku UMKM binaan UP2K Kelurahan Simpang Tiga sudah bisa membuat pencatatan keuangan yang dipakai sebagai alat perencanaan dan evaluasi kinerja usaha serta dapat digunakan untuk pengajuan pinjaman ke bank (bankable)
The Importance Level of Islamic Tourism Attributes: Will Religiosity Distinguish?
No full textResearch Originality: How Islamic attribute fulfilment may influence Muslim tourists\u27 preferences has been widely known. Yet, the way the model is examined the other way around is relatively scarce in halal tourism literature. The originality of this research lies in the model use in testing the effect of companion type and destination choice, moderated by different levels of religiosity, on Muslim tourists’ assessment of the importance of Islamic attributes in halal tourism.Research Objectives: This study aims to examine the effect of Muslim tourists’ preferences in terms of companion type and destination choice, moderated by their level of religiosity, on their assessment of the importance of Islamic attributes in halal tourism. Research Methods: Friedman and Cochran\u27s Q non-parametric tests were conducted on 189 data collected online to examine the direct effects of companion type, destination choice, and religiosity on Muslim tourists’ assessment of the importance of Islamic attributes. Model 1 of the Hayes Process Macro with binary logistic was employed to examine the moderating effect of religiosity.Empirical Results: The results showed that companion type, religiosity, and destination choice significantly affected Indonesian Muslim travellers\u27 assessment of the importance of Islamic attributes. However, the moderating role of religiosity was not observed.Implications: The findings have implications for Muslim travellers\u27 decision-making literature and may offer better strategies for tourism businesses to attract and retain more Muslim tourists.JEL Classification: C14, C83, Z12, Z32How to Cite:Suci, A., Wiyati, R., Siregar, I. F., & Nanda, S. T. (2024). The Importance Level of Islamic Tourism Attributes: Will Religiosity Distinguish? Etikonomi, 23(2), 433 – 448. https://doi.org/10.15408/etk.v23i1.34369
Pelatihan SAK EMKM bagi Guru Program Keahlian Akuntansi Smk Negeri 6 Pekanbaru
Get PDFProgram pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman Standar Akuntansi Keuangan Entitas  Mikro, Kecil, Menengah (SAK EMKM) bagi Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru yang nantinya akan ditransfer kepada siswa sehingga dapat meningkatkan kompetensi lulusan untuk meraih prospek atau peluang kerja di Bidang Akuntansi. PKM ini dilakukan melalui ceramah tentang pengetahuan SAK EMKM dimana merupakan standar untuk menyusun laporan keuangan bagi perusahaan berskala mikro, kecil, menengah. Indikator keberhasilan PKM ini dapat dilihat dari hasil evaluasi pre dan post test serta persentase kehadiran peserta. Jumlah peserta yang mengikuti pelaksanaan kegiatan PKM ini adalah 10 orang Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru. Kegiatan ini dilaksanakan secara online.  Hasil yang dicapai dari kegiatan PKM ini diperoleh dengan membandingkan hasil test setelah dengan sebelum pemberian materi tentang SAK EMKM dimana secara keseluruhan ada peningkatan jawaban yang benar, artinya ada peningkatan pemahaman SAK EMKM bagi Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru
IPTEK PENCATATAN DAN PELAPORAN KEUANGAN UNIT USAHA BUMDes DI KABUPATEN KAMPAR
No full textThis community service program aims to increase the knowledge and capabilities of BUMDes Business Unit Managers in Kampar Regency, especially in Kampar Kiri Tengah District in making financial records and reporting so that they can be used to assess business performance and as a BUMDes responsibility for annual village accountability meetings. The method used in this activity is counseling and training methods by providing knowledge about the recording and financial reporting of BUMDes Business Units according to the type of business unit. The activity was continued by providing a simulation of recording and compiling financial reports in accordance with the BUMDes business unit. To measure the success rate of the activities carried out, pre and post tests will be carried out. In this training activity, the manager of the Kampar Regency BUMDes Business Unit will be involved collaboratively from the beginning to the end of the activity. Output targets are to increase knowledge and financial recording and reporting capabilities and scientific articles that will be published at the national level. The results of this community service can be seen from the answers pre and post test relating to the type of business, accounting cycle, type of financial statements, financial accounting standards and recording with special journals where there is a decrease in the answers of most of the participants answering not knowing and after being given counseling and technical guidance, the answers do not know on average to be 0%. This shows that there is an increase in knowledge of recording and financial reporting for the managers of BUMDes business units
Penyusunan Laporan Keuangan BUMDesa di Kecamatan Ukui Kabupaten Pelalawan
Get PDFBerdasarkan analisis situasi pada BUM Desa di Kecamatan Ukui, diperoleh informasi bahwa hanya unit usaha simpan pinjam yang sudah membuat laporan keuangan sedangkan laporan keuangan unit usaha perdagangan dan lainnya hanya mengikuti laporan keuangan simpan pinjam yang tentunya tidak sesuai dengan jenis/karakteristik usaha tersebut. Untuk itu perlu dilakukan pengabdian kepada masyakarat (PKM) yang bertujuan meningkatkan pengetahuan Pelaksana Operasional BUM Desa dalam penyusunan laporan keuangan sesuai jenis dan karakteristik usaha serta sesuai standar akuntansi keuangan. Kegiatan ini dilakukan dalam bentuk pelatihan dan simulasi. Disamping itu, sebelum dan sesudah pelatihan, peserta diberikan test untuk menilai keberhasilan kegiatan. Target luaran adalah peningkatan pengetahuan penyusunan laporan keuangan BUM Desa. Jumlah peserta yang mengikuti kegiatan ini adalah 21 orang pelaksana operasional BUM Desa dari 11 BUM Desa yang terdapat di Kecamatan Ukui dan tergabung dalama Assosiasi BUMDesa Kecamatan Ukui (ABKU). Pelaksanaan kegiatan PKM dilaksanakan di Aula Kantor BUM Desa Amanah Desa Bukit Gajah Kecamatan Ukui.  Hasil yang dicapai dari kegiatan ini diperoleh dengan membandingkan jawaban sebelum dan sesudah test yang berkaitan dengan materi tentang penyusunan laporan keuangan BUM Desa sesuai standar akuntansi keuangan yang berlaku dimana secara keseluruhan ada peningkatan pengetahuan penyusunan laporan keuangan bagi pelaksana operasional BUM Desa di Kecamatan Ukui. Namun peningkatan pengetahuan mengenai harga pokok penjualan dalam  penyusunan laporan laba/rugi unit usaha dagang belum optimal.Â
PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU
No full textThis research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvementt, planning and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province
Pemetaan Potensi Desa dalam Rangka Pengembangan Unit Usaha BumDes Tamer Mandiri
Get PDFThe community service program aims to provide knowledge to the village government and village community about the potential of Tanah Merah Village and assistance in mapping the potential of the village. With this service activity, it is expected that the knowledge of the village government and the village community about the potential of the village owned will increase so that the results of the village discussion will be decided upon which business units will be formed to develop the Tamer Mandiri BUMDes business unit. The method used in this activity is to conduct pre-test, counseling, simulation, question and answer, post test, and evaluation. The results of the community service activities are as expected, namely an increase in knowledge of village potential mapping and an understanding that each village must have the potential to be developed into the BUMDes Tamer Mandiri business unit
