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All Journal JAM Jurnal ASET (Akuntansi Riset) MBIA Jurnal Ilmiah Poli Bisnis Jurnal Vokasi Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen E-Amal: Jurnal Pengabdian Kepada Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Chandra, Novrina
Politeknik Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Total Quality Management (TQM), Motivasi Kerja, dan Komitmen Organisasi Terhadap Kinerja Manajerial Fanny Effiandi; Randy Heriyanto; Novrina Chandra
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.951

Abstract

This study aims to determine the effect of Total Quality Management (TQM), work motivation, and organizational commitment on managerial performance at PT Semen Padang using a quantitative approach method. The population in the study were all managers and senior managers working at PT Semen Padang totaling 140 people. In this study, the sampling technique used the purposive sampling method. The sources in this study were employees who held managerial positions at PT Semen Padang. The data collection method that will be used in this study is a questionnaire. Data were processed using SPSS 25.0. The results of the study indicate that Total Quality Management and work motivation have a positive and significant effect on managerial performance, organizational commitment does not have a significant effect on managerial performance. Total quality management, work motivation and organizational commitment have a significant positive effect on managerial performance at PT Semen Padang.
Pengaruh Stakeholder Pressure, Ukuran Perusahaan dan Kinerja Keuangan terhadap Sustainability Reporting Disclosure Syakira, Nadiya; Chandra, Novrina; Mustika, Rasyidah
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.48

Abstract

The aim of this research is to determine the influence of employee pressure, foreign ownership, management ownership, financial performance, and company size on Sustainability Reporting Disclosure in environmentally sensitive companies. The independent variables used in this study are employee pressure, foreign ownership, management ownership, Return on Assets (ROA), and the logarithm of total assets. The dependent variable, Sustainability Reporting Disclosure, is measured according to the Global Reporting Initiative (GRI) reporting guideline with 79 indicator items. This research employs a quantitative approach. The research population includes companies categorized as environmentally sensitive and listed on the Indonesia Stock Exchange (IDX) that have published Sustainability Reports during the research period from 2019 to 2021. The data collection technique used purposive sampling, in which the sample was based on predefined criteria. The sample consists of 46 companies with 138 observations. Data analysis was conducted using multiple linear regression technique using IBM SPSS Statistics 25 software. The research findings reveal that the foreign ownership and company size variables have a significant influence on Sustainability Reporting Disclosure, while employee pressure, management ownership, and financial performance variables do not exhibit any significant influence.
Pengaruh Konsentrasi Kepemilikan, Profitabilitas, Konservatisme Akuntansi dan Pertumbuhan Penjualan, terhadap Nilai Perusahaan Putri, Deanti Utami; Chandra, Novrina
Jurnal Ilmiah Poli Bisnis Vol 16 No 1 (2024): Volume 16 Nomor 1
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.v16i1.1395

Abstract

This research discusses the influence of ownership concentration, profitability, accounting conservatism and sales growth on company value. The main objective of this research is to analyze and obtain empirical evidence whether there is an influence of ownership concentration, profitability, accounting conservatism, and sales growth on company value. The ownership concentration variable is measured using the Ownership formula, profitability is measured using the Return of Assets formula, accounting conservatism is measured using the Non-Operating Accrual formula, and sales growth is measured using the sales growth indicator formula. The method used to process data is a quantitative method with data collection techniques using the purposive sampling method. Data processing uses multiple linear regression analysis techniques. The research object is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2022, where from the results of the analysis it was found that there were 27 non-cyclical consumer companies listed on the Indonesian Stock Exchange during 2019 to 2022. Results This research shows that the variables that influence company value include profitability variables and sales growth variables.
Pengaruh Audit Jarak Jauh (Remote Audit) Dan Jumlah Penugasan Auditor Terhadap Kualitas Audit Okta Putri, Rizka; Dwiharyadi, Anda; Chandra, Novrina
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.296

Abstract

This research aims to determine the effect of remote audits and the number of auditor assignments on audit quality, moderated by audit information technology and professional development (empirical study on BPKP representatives in West Sumatra Province). The population in this study was 95 people with a sample of 95 respondents. The type of data in this research is quantitative data. Data was obtained by conducting a questionnaire, then processed and tested using SmartPLS. The data analysis method used is descriptive analysis, quality testing (data normality), confirmatory test (validity test, reliability test, model suitability test results (goodness of fit test) and hypothesis testing. From the research conducted it is known that based on the results of hypothesis testing it shows that Remote audit and audit assignments have a positive and significant effect on audit quality, Professional Development has no mediation between Audit Assignments and audit quality, Professional Development has mediation between remote audits and audit quality, Information Technology has no mediation between Audit Assignments and audit quality and Information Technology has mediation between remote audit and audit quality.
Peningkatan Minat Siswa Berwirausaha Melalui Penggunaan Business Model Canvas Dalam Perencanaan Usaha Chandra, Novrina; Fontanella, Amy; Yusnani, Yusnani
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3: September-Desember 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i3.3610

Abstract

Salah satu tujuan SMK Negeri 2 Padang adalah menghasilkan lulusan yang mempunyai keterampilan untuk hidup mandiri dan mengikuti pendidikan lebih lanjut sesuai dengan program keahliannya. Menunjang tercapainya tujuannya ini mahasiswa selain dibekali dengan ilmu terapan juga dibekali dengan ilmu kewirausahaan. Namun minat kewirausahaan masih rendah karena masih terbatasnya pengetahuan siswa dalam menggali ide bisnis dan potensi yang ada didaerah. Program yang dilaksanakan pada kegiatan Pengabdian Masyarakat ini adalah untuk membangun jiwa kewirausahaan para siswa. Kegiatan yang dilakukan adalah pelatihan bagi siswa membuat perencanaan bisnis. Siswa di ajak mencari potensi daerah dan menggali ide-ide bisnis. Kegiatan ini dimulai dengan pelatihan tentang membuat rencana bisnis dengan menggunakan elemen-elemen Business Model Canvas (BMC). Kemudian, siswa melakukan praktek membuat ide dan rancangan bisnis dengan menggunakan kerangka BMC. Hasil dari kegiatan ini, siswa akan mampu menuangkan berbagai ide usaha yang sesuai dengan potensi daerahnya dan juga akan mampu dalam perencanaan bisnis dengan menggunakan kerangka BMC.
ENGARUH KOMPONEN INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR CONSUMER NON-CYLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Mulya Adi; Maryati, Ulfi; Chandra, Novrina
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.394

Abstract

This study aims to test the influence of intellectual capital, and the company's measure against the company's financial performance as measured by Return On Assets (ROA). The research method used is multiple linear regression with sampling technique purposive sampling which resulted in a sample of 47 companies consumer non-cyclicals which is listed  on the Indonesia Stock Exchange (IDX). This research was conducted using the observation year, namely 2021-2023. The type of data used is secondary data. Data is obtained from the company's annual financial statements taken from www.idx.co.id. The results of this study partially show that the components of the intellectual capital (VACA, VAHU, STVA) affect the company's financial performance (ROA), while the size of the company has no effect on the company's financial performance (ROA). The results of the hypothesis test simultaneously show that VACA, VAHU, STVA, and company size together affect the company's financial performance (ROA).
Pengaruh Corporate Governance Terhadap Penghindaran Pajak Damara, Meridipa; Chandra, Novrina; Afni, Zalida
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.315

Abstract

This study aims to obtain empirical evidence whether corporate governance represented by the board of commissioners, institutional ownership, audit committee and independent commissioners can influence tax avoidance behavior in a company. In this study, the measuring instrument used to measure tax avoidance behavior is the Cash Effective Tax Rate (CETR). The object of research in this study is all non-cyclical consumer sector companies listed on the IDX from 2021 to 2023. In this study, the technique used to determine the sample to be studied was by using the purposive sampling technique, from 128 non-cyclical consumer companies listed on the IDX within a period of one year, the number of samples that met the requirements was 62 companies. The research data in this study were obtained from the financial statements of non-cyclical consumer sector companies and in this study the data will be analyzed using panel data regression assisted by using the STATA application. The results obtained from this study indicate that corporate governance represented by the board of commissioners, institutional ownership, audit committee and independent commissioners has no effect on corporate tax avoidance behavior.
Peningkatan Kemampuan Pengelola Yayasan Dar El Madina Dalam Mencatat Transaksi dan Penyusunan Laporan Keuangan Novrina Chandra; Rasyidah Mustika; Elfitri Santi; Yossi Septriani; Endrawati, Endrawati
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v1i1.4

Abstract

Kegiatan pengabdian dilaksanakan pada Yayasan Darul Madinah Padang (PAUD/TK Dar Almadinah). Pada saat ini pihak Yayasan memiliki keterbatasan pengetahuan terhadap system informasi akuntansi dan belum melakukan pencatatan dan pelaporan keuangan sesuai dengan standar akuntansi yang berlaku yaitu ISAK 35.  Laporan keuangan sangat penting dalam pertanggung jawaban keuangan yayasan kepihak external yayasan atau donatur. Tujuan kegiatan adalah agar pihak yayasan memiliki kemampuan dan pemahaman dalam merancang sistem informasi akuntansi dan penyusunan laporan keuangan sesuai standar yang berlaku umum. Metode pelaksaaan kegiatan yaitu memberikan pelatihan perancangan sistem informasi akuntansi dan pelatihan penyusunan laporan keuangan yayasan sesuai dengan aturan yang berlaku umum. Setelah itu dilakukan pendampingan dalam penyusunan laporan keuangan. Kegiatan juga memberikan modul yang berisikan langkah dan tahapan dalam penyusunan laporan keuangan untuk memudahkan pihak yayasan dalam mengelola keuangan.
Peningkatan Keterampilan Manajemen dan Pembukuan Pelaku UMKM di Kampung 1000 Kripik Endrawati, Endrawati; Chandra, Novrina; Maryati, Ulfi; Yusnani, Yusnani
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2023): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v2i1.9

Abstract

Kampung tematik menjadikan masyarakat sebagai pelaku utama dalam mengupayakan setiap kegiatan dapat dilakukan agar masyarakat memiliki tanggung jawab bersama mewujudkan kemajuan usaha di kampung tematik. Salah satu kampung tematik tersebut, terdapat di kecamatan Lubuk Kilangan, yaitu kelurahan Batu Gadang. Tema pada kelurahan ini adalah Kampung Kerajinan Daur Ulang Sampah dan Seribu Keripik. Kube Batu Gadang Saiyo (KBS) berdiri pada tahun 2019 menjadi tombak penentuan kampung tematik seribu keripik. Persoalan yang dihadapi dalam mengelola dan mengembangkan usaha KBS adalah; Sumberdaya manusia yang memahami pengelolaan keuangan belum ada di dalam kelompok; Sumberdaya manusia yang memahami pengelolaan di bidang manajemen dan pemasaran belum ada; Koperasi yang belum memiliki ijin dari dinas koperasi. Kegiatan yang diusulkan antara lain adalah Pelatihan manajemen organisasi (administrasi, surat menyurat) dan koperasi; pemasaran; kewirausahaan; penyusunan laporan keuangan dan Pendampingan.
Pelatihan dan Pendampingan Pengelolaan Persediaan Barang Dagang Pada Unit Usaha Berkah Frozen Mart Untuk Meningkatkan Kinerja Keuangan Fontanella, Amy; Wirahadi Ahmad, Afridian; Chandra, Novrina; Sukartini, Sukartini
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v2i2.29

Abstract

Kegiatan Pengabdian Kepada Masyarakat yang dilakukan pada Berkah Frozen Mart bertujuan untuk memberikan pelatihan dan pendampingan dalam pengelolaan persediaan barang dagang. Kegiatan ini dilatarbelakangi oleh kebutuhan Berkah Frozen Mart untuk pengelolaan persediaan barang dagang yang baik, mengingat usaha ini menjalankan bisnis retail dan persediaan barang dagang merupakan asset utamanya. Kegiatan dilakukan melalui 3 tahap yaitu survei dan pengumpulan data awal, pelatihan pencatatan dan pengelolaan persediaan dan pendampingan dalam pengelolaan persediaan barang dagang. Kegiatan ini memberikan manfaat bagi usaha berkah frozen mart yang ditunjukkan dengan adanya peningkatan kompetensi karyawan dan juga pemilik, perbaikan tata kelola usaha yang akan bermuara pada peningkatan kinerja keuangan secara keseluruhan.
Co-Authors Afridian Wirahadi Ahmad Amy Fontanella Anda Dwiharyadi anugrah muzialani lani Damara, Meridipa Eka Safitri Elfitri Santi Endrawati Endrawati Endrawati Fanny Effiandi Fera Sriyunianti Gustati Gustati Hidayatul Ihsan I Gusti Bagus Wiksuana Indah Musfita Irda Rosita Mardiyah, Al Aina Ul Mulya Adi Mustika, Rasyidah Octa Azzani, Olivia Okta Putri, Rizka Putri, Deanti Utami Randy Heriyanto Rezi Reflia Saputri Sukartini Sukartini Sukartini Syakira, Nadiya Ulfi Maryati Yomi Fatma Sari Yossi Septriani Yusnani Yusnani Zalida Afni