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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jati: Jurnal Akuntansi Terapan Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) IJEBA (International Journal of Economic, Business & Applications) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Journal of Educational Sciences Indonesian Journal of Education and Development Research
Gusnardi, Gusnardi
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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PENGARUH KINERJA PENGURUS KOPERASI TERHADAP PARTISIPASI ANGGOTA KOPERASI SRI MERSING DI SMK N 1 SELATPANJANG Sari, Novita Puspa; Gusnardi, Gusnardi; Ngadlan, Ngadlan
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 2 (2014): Wisuda Oktober Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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AbstractThis study aims to determine the effect on the performance of the union board member participation in Sri Mersing Union in SMK N 1 Selatpanjang. This research was conducted in the savings and loan Sri Mersing UnionSelatpanjang from March to Mei 2014. The research method used is descriptive quantitative method. The population is all members of the Sri Mersing Union. 61 respondents were selected as a sample of union members who are not serving as manager and supervisors. Data collection instrument used was a questionnaire with Likert scale for the dependent variables : participation of members (Y) ; independent variables : the performance of the board (X). Data analysis techniques used are statistical techniques with simple linear regression. From the results, it can be concluded that : (1) the performance of the board affect the participation of members of the Sri Mersing Union; (2) the effect of the board's performance against the participation of members of the Sri Mersing Union Selatpanjang amounted to 49.4 %                                  Key words : union, performance, participation
ANALISIS PENENTUAN TARIF BIAYA SATUAN PENDIDIKAN DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING DI MAN 1 BAGANSIAPIAPI KABUPATEN ROKAN HILIR Nur aini, Nur aini; Gusnardi, Gusnardi; Hendripides, Hendripides
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 2 Juli-Desember 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to find out the exact cost of education based on calculation the method activity based costing in MAN 1 Bagansiapiapi, Rokan Hilir district. Data collection method used is documentation study. Based on the results of the stady it is know that the charging of education unit costs by using the ABC, method is obtained by the cost of education unit fees at MAN 1 Bagansiapiapi. The total education unit cost of class X is Rp 66.517 per month, the total education unit cost of class XI is Rp 74.666 per month, and the total education unit cost of class XII is Rp 69.437 per month. The determination of these rates is calculated using committee funds. Calculation of education unit costs using the ABC method can maximize the costs incurred by students each month. While the unit cost of education applied by the school user tradisional system methods so far the exactwa education unit costs is Rp 75.000 per month.Keywords : Education Cost, Activity Based Costing
ANALISIS TINGKAT PEMAHAMAN PEMILIK KOS TENTANG PAJAK KOS DI KECAMATAN TAMPAN Rika, Rika; Gusnardi, Gusnardi; Riadi, RM.
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 2 JULI - DESEMBER 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This research aimed to determine how much the level of understanding about boarding owners and boarding taxes in the Tampan District. The research was conducted in Pekanbaru. This type of research is a descriptive quantitative study with a sample of 55 boarding owners who have a number of boarding rooms more than 10 (ten) rooms. Data obtained from questionnaires are then analyzed by categorizing the average results of the questionnaire in four categories: very low, low, high, and very high. The results showed the average results of the questionnaire on the Rule indicators on the imposition of boarding fees was 0.4 (low), the indicator of boarding tax objects was 0.43 (low), the basic indicators of imposition and boarding tax rates were 1.2 (low), the cost of collecting tax indicators is 0.9 (low), the Local tax return filling indicator is 0.8 (low), the cost of tax payment is 1.34 (low), and the tax charge indicator is 1.07 (low) ). So the overall results of the study indicate that the understanding of boarding owners in classified good.Key Words: Understanding, Boarding Taxes, Boarding Owners
PENGARUH KEMAMPUAN AKUNTANSI MANUAL TERHADAP HASIL BELAJAR MYOB PADA MATA KULIAH KOMPUTER AKUNTANSI MAHASISWA PENDIDIKAN EKONOMI UNIVERSITAS RIAU Hutabarat, Elfrida; Gusnardi, Gusnardi; RM Riadi, RM Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5, No 1 (2018): WISUDA APRIL 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: The emergence of the problem that the gap of hope and facts in the field of accounting computer learning results that use MYOB program Acoounting can be said to be less satisfactory among the students of economic education, thus raises the question the cause of the subject occurred, besides the previous research is also not consistent so that researchers interested in researching the influence the ability of manual accounting on learning outcomes MYOB on the student computer accounting courses Economic education of University of Riau. The purpose of this study is To determine the effect of manual accounting ability on MYOB learning outcomes in computer accounting courses of economics education students. The population in this study is all students of economic education Faculty of Teacher Training and Education University of Riau force 2014 which amounted to 95 students. This research uses quantitative approach, that is to know the influence of independent variable to dependent variable, then the data is tabulated and analyzed using statistic with the help of SPSS. Simple regression analysis performed shows that the ability of manual accounting has a significant effect on learning results MYOB student education economy..Keywords: Computer accounting, MYOB, Manual Accounting
Pengelolaan Keuangan Pemerintah di Masa Pandemi Covid 19 (Kasus Pada Pemerintah Provinsi Riau) Basri, Yesi Mutia; Gusnardi, Gusnardi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9803

Abstract

This study aims to observe how local government financial management is in the face of the Covid-19 Pandemic—in particular, observing how budgeting, administration, and accountability of the Riau Provincial Government regarding the Covid-19 Pandemic. The research method used is a qualitative method with a type of case study. The data collection techniques used in-depth interviews, observation, and documentation. To ensure the validity of the data, triangulation was carried out by carrying out source triangulation and technical triangulation. The informants in this study consisted of key informants, primary informants, and supporting informants. Key informants are the head of the budget, the head of the treasury, and the head of the accounting and reporting sub-section. While the primary informants and supporting informants were selected using the snowball sampling technique. Data analysis was carried out by collecting data, reducing data display data, and making conclusions. The results of the analysis show that the impact of the Covid-19 Pandemic caused the Riau Provincial Government to refocus and reallocate the budget four times. At the administrative and accountability stages, there are problems with recording Unexpected Expenditures, namely the absence of technical guidelines regarding the administration of Unexpected Expenditures, determining spending limits for emergencies and urgency. Another problem is the absence of valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents in the recording of grant assistance from third parties. This research contributes to the government in making policies in financial management in a disaster emergency.Keyword: The Covid-19 Pandemic, Financial Management, Refocusing, Reallocation, Administration, Accountability AbstrakPenelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana. Kata Kunci :  Pandemi Covid-19, Pengelolaan Keungan, Refocusing, Realokasi, Penatausahaan, Pertanggungjawaban
Penerapan Model Pembelajaran TSTS terhadap Hasil Belajar Matematika pada Materi Polinomial Kelas XI IPA 3 SMA Negeri 1 Sungai Lala Gusnardi, Gusnardi
Jurnal Pendidikan Tambusai Vol. 4 No. 3 (2020): December 2020
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Penelitian ini bertujuan untuk meningkatkan hasil belajar matematika siswa kelas XI IPA 3 sma Negeri 1 Sungai Lala semester genap tahun pelajaran 2017/2018 melalui penerapan model pembelajaran kooperatif teknik TSTS pada materi Polinomial. Subjek dalam penelitian ini adalah siswa kelas XI IPA 3 yang berjumlah 24 siswa (6 orang siswa laki-laki dan 18 orang siswa perempuan) dengan kemampuan heterogen. Proses penelitian ini dilaksanakan dua siklus (Siklus I dan siklus II). Setiap siklus terdiri dari empat tahap yaitu perencanaan tindakkan, tindakkan, pengamatan dan refleksi. Di akhir siklus diadakan ulangan harian dalam bentuk essay. Hasil yang diperoleh untuk melihat keberhasilan tindakkan (analisis rata-rata dan analisis KKM) baik secara individu maupun secara kelompok. Dari penelitian diperoleh peningkatan rata-rata hasil belajar individu antara siklus I dan siklus II, dimana rata ulangan harian I 63,58 dan rata-rata ulangan harian II 72,29 dengan porsentase KKM ulangan harian I 58,33 dan rata-rata ulangan harian II 75,00. Secara klasikal sudah tercapai peningkatan hasil belajar. Untuk nilai perkembangan dan penghargaan kelompok juga terjadi peningkatan, dimana pada siklus I seluruh kelompok mendapat penghargaan hebat dengan rata-rata nilai perkembangan 19,08 sedangkan pada siklus II diperoleh dua kelompok super dan dua kelompok hebat dengan rata-rata nilai perkembangan 21,66 dengan penghargaan kelompok super.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN PULP & PAPER YANG TERDAFTAR DI BEI PERIODE 2014 SAMPAI DENGAN 2018) Aprilya, Megi; Gusnardi, Gusnardi; RM. Riadi, RM. Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 8, No 1 (2021): EDISI 1 JANUARI-JUNI 2021
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to investigate the influence of Corporate SocialResponsibility on the company's financial performance. The population in this study areall Pulp & Paper manufacturing companies listed on the Indonesia Stock Exchange thathave data (disclosure of Corporate Social Responsibility and company financialperformance) from 2014 to 2018. This study uses secondary data. The data collectiontechnique used is documentation technique. The data analysis technique used in thisresearch is simple linear regression. The results show that Corporate SocialResponsibility affects the company's Return On Asset.Key Words: Corporate Social Responsibility, Return On Asset
ANALISIS PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR PERTAMBANGAN Prayoga, Nisthi; Gusnardi, Gusnardi; Indrawati, Henny
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 7, No 2 (2020): EDISI 2 JULI-DESEMBER 2020
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: The purpose of this study was to analyze the effect of financial performance and disclosure of Corporate Social Responsibility (CSR) on the value of the mining sector companies. The research object is all mining sector companies, but based on the completeness of the data, only 12 companies were sampled with the observation period from 2016 to 2018. The data analysis used is multiple linear regression. The results of this study indicate that financial performance and CSR disclosure have a positive effect on the value of the mining sector companies either simultaneously or partially. This shows that financial performance and CSR disclosure can increase firm value. This means that the higher the financial performance and CSR disclosure the higher the value of the mining sector companies.Key Words: Financial Performance, Corporate Social Responsibility Disclosure, and Firm Value.
PENGARUH PENGETAHUAN ANGGOTA TENTANG KOPERASI DAN KUALITAS PELAYANAN TERHADAP PARTISIPASI ANGGOTA PADA KOPERASI TAHU TEMPE INDONESIA (KOPTTI) SARI JAYA KOTA PEKANBARU Ariantoso, Topit; Gusnardi, Gusnardi; Mujiono, Mujiono
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 7, No 2 (2020): EDISI 2 JULI-DESEMBER 2020
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to determine the effect of members' knowledge about cooperatives and service quality on member participation in Koopersi Tahu Tempe Indonesia (KOPTTI) Sari Jaya Kota Pekanbaru. This research is a research based on the philosophy of quantitative positivism, the population of this study is 35 respondents and the population is taken as a saturated sample (census technique). Data collection techniques using documentation and questionnaires. Data analysis using multiple regression analysis. The results of this study indicate that members' knowledge has an effect on member participation, service quality has an effect on member participation and member knowledge and service quality has an effect on member participation.Keywords: Member Knowledge, Quality of Service, Member Participation
Government Budget Absorption: A Study on The Reallocation and Refocus of the COVID-19 Budget Basri, Yesi Mutia; Gusnardi, Gusnardi; Yasni, Hariadi
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38747

Abstract

Low absorption of  Covid 19 budget causes problems for the government. This study examines the influence of regulation, budget execution, utilization of information technology, and leadership commitment to the absorption of the Covid 19 budget in the Provincial Government of Riau. The population in this study were all Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling with OPD criteria using the Covid 19 budget. Respondents in this study are budget managers. A total of 68 people participated in this study. Data analysis with PLS shows that regulation, budget implementation, and the use of information technology affect the absorption of the Covid 19 budget. Meanwhile, the leadership's commitment does not affect the absorption of the Covid 19 budget. This research has contributed to the Riau Provincial government in formulating budget use policies.
Co-Authors Almasdi Syahza Andreas Andreas Anni Attika Robbi, Anni Attika Anum, Syahidatul Aprilya, Megi Ariantoso, Topit Caska, Caska Diana Lestari, Diana Endang Prabandari, Endang Faradisa, Faradisa Gani Haryana Gimin Gimin Hariadi Yasni, Hariadi Hasanah Hasanah Hendripides, Hendripides Henny Indrawati Hutabarat, Elfrida Liza, Emil Maharani, Mira Mujiono Mujiono Ngadlan Ngadlan, Ngadlan Nur aini, Nur aini Oktaviani, Dwi Indah Pramono, Basuki Prayoga, Nisthi Rezkia, Dicha Putri Riadi, R.M Riadi, RM. Rika, Rika RM Riadi, RM Riadi RM. Riadi, RM. Riadi Sari, Novita Puspa Silviani, Amanda Agnes Suarman Suarman Sumarno . Syakdanur Nas, Syakdanur Yesi Mutia Basri