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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Jurnal Pengabdian Masyarakat Dharma Andalas
Nino Sri Purnama Yanti
Universitas Dharma Andalas
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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Reni Dahar; Nino Sri Purnama Yanti; Fitria Rahmi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 21 No 1 (2019)
Publisher : Universitas Dharma Andalas

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Abstract

This research is an empirical study conducted to prove the effect of capital structure, firm size and Return On Equity on firm value. This study is a proposed hypothesis testing related to the influence of the independent variables on the dependent variable. The population is the Property and Real Estate companies that are registered in Indonesian Foam Securities from 2012 to 2016, which amount to 10 companies. The technique used in sampling is the census method, where the entire population is sampled (Sarwono, 2012). The results of the research partially show that the proxied Capital Structure with DER has a significant effect on the value of the company proxied by PBV, the size of the company proxied by Logaritma natural (LN) total assets does not significantly affect the value of the firm proxied by PBV. The results of the simultaneous research show that the Capital Structure proxied by DER, the size of the company proxied by Logaritma natural (LN) total assets and ROE has a significant effect on the value of the company proxied by PBV on Property and Real Estate Companies Listed on the Indonesia Stock Exchange.
Faktor-Faktor Yang Memengaruhi Harga Saham (Studi Empiris Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia) Reni Dahar; Nino Sri Purnama Yanti; Fitria Rahmi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

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Abstract

ABSTRACT This research is an empirical study conducted to analyze the influence of factors that influence the price of transportation company shares listed on the Indonesia Stock Exchange (IDX) from 2015-2018. These factors consist of microeconomic factors that are seen from the company's financial performance, namely the financial ratio of Earnings Per Share (EPS), Debt to Equity Ratio (DER), Return On Equity (ROE), Price to Book Value (PBV), and Dividend Payout ratio (DPR). The population is the transportation companies listed on the Indonesia Stock Exchange from 2015 to 2018, amounting to 27 companies. The sampling technique of this study was carried out using purposive sampling technique. The analytical method used to test the hypotheses in this study is multiple regression. Testing these data using STATA software and Microsoft Excel. The results of this study are Earnings Per Share (EPS) affect stock prices, Debt to Equity Ratio (DER), Return On Equity (ROE), Price to Book Value (PBV), and Dividend Payout ratio (DPR) have no effect on stock prices . EPS, DER, ROE, PBV and DPR have a simultaneous and significant effect on the stock prices of Transportation Sub Sector companies listed on the Indonesian Foam Exchange (BEI) from 2015 to 2018. ABSTRAK Penelitian ini merupakan studi empiris yang dilakukan untuk menganalisis pengaruh faktor-faktor yang memengaruhi harga saham perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2015-2018. Faktor tersebut terdiri dari faktor mikro ekonomi yang dilihat dari kinerja keuangan perusahaan yaitu rasio keuangan Earnings Per Share (EPS), Debt to Equity Ratio (DER), Return On Equity (ROE), Price to Book Value (PBV), dan Dividend Payout ratio (DPR). Populasinya yaitu perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai dengan 2018 yang berjumlah 27 perusahaan. Teknik pengambilan sampel teknik purposive sampling. Metode analisis yang digunakan regresi berganda. Pengujian data-data tersebut menggunakan perangkat lunak STATA dan microsoft excel. Hasil penelitian ini adalah Earnings Per Share (EPS) berpengaruh terhadap harga saham, Debt to Equity Ratio (DER), Return On Equity (ROE), Price to Book Value (PBV), dan Dividend Payout ratio (DPR) tidak berpengaruh terhadap harga saham. EPS, DER, ROE, PBV dan DPR berpengaruh simultan dan signifikan terhadap harga saham perusahaan Sub Sektor Transportasi yang terdaftar di Busa Efek Indonesia (BEI) tahun 2015 sampai dengan 2018.
Akuntansi Pada Surau Zam Zam Berdasarkan Isak 35 Nino Sri Purnama Yanti; Deby Tasya Arinjeni; Fitria Rahmi; Reni Dahar
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 1 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1332.417 KB) | DOI: 10.47233/jppisb.v1i1.372

Abstract

According to the Interpretation of Financial Accounting Standards (ISAK) 35 financial reporting of non-profit companies consist of statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows and notes to financial statements. This study aims to look at the Accounting at Surau Zam-Zam based on ISAK 35 concerning Presentation of Financial Statements to Non-profit Oriented Entities. The results of the research on the presentation of financial statements in this surau have not been prepared based on ISAK 35, which must be presented in five forms of financial statements, including statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows and notes to financial statements. The financial statements of Surau Zam-Zam only include simple financial reports, namely income and expenses without being grouped by account and still using their own language. Therefore, Surau Zam-Zam needs to apply accounting standards for non-profit organizations based on ISAK 35 in the preparation and presentation of its financial statements. This is intended so that the surrounding community believes that the allocation of funds and the accountability of the community's funds at this surau have been managed properly.
Pengaruh Pemahaman Akuntansi Syariah dan Penggunaan Aplikasi Akuntansi terhadap Kualitas Laporan Keuangan Berbasis SAK-Syariah dan SAK-ETAP pada Koperasi Simpan Pinjam Pembiayaan Syariah Kota Padang Fitria Rahmi; Reni Dahar; Nino Sri Purnama Yanti
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 2 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i2.559

Abstract

This research aims to find out the effect of managers’ understanding on Sharia accounting and the use of accounting applications on the quality of financial statements in Koperasi Simpan Pinjam pembiayaan Syariah (KSPPS) Kota Padang. Quality financial statements have the main qualitative characteristics, namely: understandable, relevant, reliable, comparable and complete. The manager's understanding of islamic financial accounting and the use of accounting software should play a role in realizing quality financial statements. The object in this study is KSPPS in Padang City with a total sample of 35 managers and accounting department of KSPPS. The research method used is a quantitative method, using questionnaires to KSPPS managers. Analysis tools are descriptive and multiple linear regression using SPSS. The results of this study found that there was a significant effect between managers understanding of sharia financial accounting on the quality of financial reporting. While the use of accounting applications is not significantly proven have a effect on the quality of financial reporting in KSPPS. ABSTRAK Penelitian ini bertujuan untuk melihat pengaruh pemahaman pengelola atas akuntansi syariah dan penggunaan aplikasi akuntansi terhadap kualitas laporan keuangan pada Koperasi Simpan Pinjam pembiayaan Syariah (KSPPS) Kota Padang.Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal, dapat dibandingkan dan lengkap. Pemahaman pengelola tentang akuntansi syariah dan penggunaan aplikasi akuntansi semestinya berperan penyusunan laporan keuangan yang berkualitas. Objek pada penelitian ini adalah KSPPS pada Kota Padangdengan sample sebanyak 35 orang manajer atau bagian pembukuan KSPPS.Pengujian hipotesis dilakukan menggunakan analisis regresi linear menggunakan aplikasi SPSS. Hasil penelitian menunjukkan bahwa adanya pengaruh yang signifikan antara pemahaman akuntansi pengelola KSPPS terhadap kualitas laporan keuangan KSPPS. Sementara penggunaan aplikasi akuntansi tidak terbukti mempunyai pengaruh pada kualitas laporan keuangan KSPPS.
Analisis Cost Volume Profit (CVP) Sebagai Alat Perencanaan Laba pada UMKM Pempek Palembang MWR Fitria Rahmi; Chintia Dwi Dwi Sayekti; Reni Dahar; Nino Sri Purnama Yanti
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 1 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i1.736

Abstract

UMKM Pempek Palembang MWR is a micro-business unit in the product processing and sales sector which has never calculated the production cost and applied cost volume profit (CVP), but only recorded costs incurred in one month for profit calculation. The purpose of this research is to calculate Cost Volume Profit (CVP) for UMKM Pempek Palembang MWR as a profit planning tool, so that alternatives can be obtained to get higher profits and determine the sales that must be obtained. The reserach method is descriptiv method with a case study approach. CVP analysis is carried out through analysis of break event point (BEP), contribution margin, and margin of safety. The research results show that in 2022 the contribution margin is Rp31.157.500. Minimum sales of Rp6.360.000 and a monthly break-even point of Rp6.360.000. The company set a profit of 14% from the previous year. To achieve the expected profit, sales are targeted at Rp17.160.000 in June 2022. Management can apply CVP analysis to assist in planning profit in the coming year. ABSTRAK UMKM Pempek Palembang MWR merupakan suatu unit usaha mikro di sektor pengolahan serta penjualan produk yang pada praktiknya belum pernah menghitung biaya pokok produksi dan menerapkan cost volume profit (CVP), namun hanya melakukan pencatatan atas biaya-biaya yang terjadi dalam satu bulan untuk perhitungan labanya. Tujuan dari penelitian adalah untuk melakukan perhitungan Cost Volume Profit (CVP) pada UMKM Pempek MWR Palembang sebagai alat bantu perencanaan laba, sehingga didapat alternatif yang bisa diambil untuk mendapatkan laba yang lebih tinggi dan menentukan penjualan yang harus diperoleh UMKM Pempek MWR Palembang untuk mencapai target laba yang ditetapkan. Metode yang digunakan adalah metode deskriptif dengan pendekatan studi kasus. Analisis CVP dilakukan melalui analisa break event point (BEP), contribution margin, dan margin of safety. Penelitian ini menunjukkan di tahun 2022 margin kontribusi sebesar Rp 31.157.500. Penjualan minimum sebesar Rp 42.978.000 dan titik impas per bulan Rp6.360.000. Perusahaan menargetkan kenaikan laba sebesar 14% dari tahun sebelumnya. Untuk mencapai laba sesuai yang diharapkan, penjualan ditargetkan sebesar Rp17.160.000 pada bulan Juni tahun 2022. Pelaku Usaha UMKM dapat menerapkan analisis CVP untuk membantu dalam merencanakan laba di tahun mendatang.
Pendampingan Penyusunan Laporan Keuangan Dengan EFA Pada KPN SMP Negeri 20 Kota Padang Fitrah Mulyani; Nino Sri Purnama Yanti; Reni Dahar; Dewi Sartika; Yunita Valentina K; Fitria Rahmi; Widi Wulandari; Noverika Ramadhani
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.282 KB) | DOI: 10.47233/jpmda.v2i1.674

Abstract

The target of the service is the Public Servant Cooperative (KPN) SMP Negeri 20 Padang which is one of the KPNs in Padang City, this PKM is a continuation of the output of previous community service activities in the form of technical guidance, to ensure that partners are able to apply Excel For Accounting properly and correct, so that they can present financial reports in accordance with the Regulation of the Minister of Cooperatives and SMEs Number 13 of 2015. It is hoped that after this assistance the Treasurer will be able to prepare annual financial reports properly and correctly in accordance with the Minister of Cooperatives and SMEs Regulation No. 13 of 2015 concerning Accounting Guidelines for Savings and Loans by Cooperatives. This activity was carried out in the form of assistance in preparing KPN Financial Reports for SMP Negeri 20 Padang City using Excel For Accounting (EFA) with the prepared modules. This mentoring activity will continue for the preparation of financial reports as of January 31, 2023.
Analisis Cost Volume Profit (CVP) dalam Perencanaan Laba pada UMKM Berkat Usaha Fitria Rahmi; Hafisyah Hafisyah; Reni Dahar; Nino Sri Purnama Yanti
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 2 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i2.968

Abstract

UMKM Berkat Usaha is a micro business unit that has never calculated production costs in detail and applied a cost volume profit (CVP) analysis, but only recorded costs incurred to calculate its profit. The purpose of this research is to calculate Cost Volume Profit (CVP) for UMKM Berkat Usaha as a tool in profit planning, so that it can determine the sales targets that must be obtained by UMKM Berkat Usaha in achieve the profit targets set. The method used in this research is descriptive qualitative method with a case study approach. Data obtained through interviews, surveys and documentation CVP analysis is carried out by analyzing break event point (BEP), contribution margin, and margin of safety. This research shows that in 2023 the contribution margin is IDR 39,989,216. breakeven point in 2023 IDR 22,016,535. UMKM Berkat Usaha can apply CVP analysis to assist in planning profits in the coming year. The company targets a profit of IDR 10,000,000 for the next 5 months. To achieve the expected profit, sales are targeted at IDR 17,160,000 ABSTRAK UMKM Berkat Usaha merupakan unit usaha mikro pembuatan kerupuk yang selama menjalankan usaha belum pernah menghitung secara rinci biaya produksi dan menerapkan analisis cost volume profit (CVP), namun hanya melakukan pencatatan atas biaya-biaya yang terjadi dalam satu bulan untuk perhitungan labanya. Tujuan dari penelitian adalah untuk melakukan perhitungan Cost Volume Profit (CVP) pada UMKM Berkat Usaha sebagai alat bantu dalam perencanaan laba, sehingga dapat menentukan target penjualan yang harus diperoleh UMKM Berkat Usaha dalam memenuhi target laba yang ditetapkan. Metode yang digunakan adalah metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, survey dan dokumentasi Analisis CVP dilakukan dengan melakukan analisa break event point (BEP), contribution margin, dan margin of safety. Penelitian ini menunjukkan di tahun 2023 margin kontribusi sebesar Rp 39.989.216. titik impas tahun 2023 Rp22.016.535. UMKM berkat usaha dapat menerapkan analisis CVP untuk membantu dalam merencanakan laba di tahun mendatang. Perusahaan menargetkan laba Rp10.000.000 untuk 5 bulan kedepan. Untuk mencapai laba sesuai yang diharapkan, penjualan ditargetkan sebesar Rp17.160.000
SISTEM BAGI HASIL SYARIAH BUDAYA PASIDUOAN PADA PRAKTIK AKUNTANSI PERTANIAN MINANGKABAU Ath Thahirah, Khadijah; Nino Sri Purnama Yanti; Fitria Rahmi; Reni Dahar
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 1 (2024): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

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Abstract

This research aims to capture the cultural meaning of Pasiduoan profit sharing. The approach used is ethnography with research sites in the Sungai Pua Nagari community, West Sumatra. The data collection technique was carried out using observation-participation, the researcher became part of the research site and conducted open and in-depth interviews. The Pasiduoan profit-sharing system does not rely on notes like modern accounting but instead trusts and verbally becomes the language of accounting. Other values in this practice are in line with the basic principles of KDPPLKS, namely ukhuwah, justice, benefit, balance, and universalism. This research is the first to discuss the profit-sharing system in Minangkabau society. Abstrak: Sistem Bagi Hasil Syariah Budaya Pasiduoan pada Praktik Akuntansi Pertanian Minangkabau. Penelitian ini bertujuan untuk menangkap makna budaya bagi-hasil Pasiduoan. Pendekatan yang digunakan adalah etnografi dengan situs penelitian pada masyarakat nagari Sungai Pua, Sumatera Barat. Teknik pengumpulan data dilakukan dengan menggunakan obeservasi-partisipasi, peneliti melebur menjadi bagian dari situs penelitian dan wawancara secara terbuka dan mendalam. Sistem bagi hasil Pasiduoan tidak mengandalkan catatan sepeti akuntansi modern melainkan dengan kepercayaan dan lisan mejadi bahasa akuntansi. Nilai-nilai lainnya dalam praktik ini sejalan dengan pirnsip dasar KDPPLKS yaitu jalinan ukhuwah, keadilan kemashlahatan, keseimbangan dan universalime.Penelitian ini menjadi yang pertama pertama membahas mengenai sistem bagi hasil di Masyarakat Minangkabau.
Co-Authors Ath Thahirah, Khadijah Chintia Dwi Dwi Sayekti Deby Tasya Arinjeni Dewi Sartika Fitrah Mulyani Fitria Rahmi Fitria Rahmi Hafisyah Hafisyah Heru Fernanda Noverika Ramadhani Reni Dahar Widi Wulandari Yunita Valentina K