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Arisan Dalam Perspektif Akuntansi Wiajaya, Riani Sukma; Nini, Nini; Thairah, Khadijah Ath
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v3i2.2043

Abstract

This research aims to analyze social gatherings from a accounts receivable accounting perspective, the method in this research is descriptive qualitative interpretive approach. This research will reveal the experiences of research informants regarding social gatherings attended in Padang City. The selection of informants is people who are in the community and have the capability to explain the phenomena they experience. The observation area is determined randomly based on the opportunity the researcher has to carry out observations and interviews and social gathering models that are not found in other areas. Data analysis techniques refers to the Miles, Huberman, and Saldana model. In this research, reduction was carried out simultaneously with data collection so that information was obtained relating to the informant's perspective on arisan activities from a receivables or information perspective. Based on the discussion above, it can be concluded that members' desire to participate in arisan is based on the number of members' desire to save and their awareness of money. collected is closer to recognizing a receivable and if collected early will tend to be considered an investment. Another economic motive is the tendency of some people to use social gatherings as an instrument to obtain investment funds. Some people even use social gatherings as a means of investment by handing over goods or money equivalent to goods with the aim of saving money from the effects of inflation.
PELATIHAN KETANGGUHAN BISNIS UMKM DALAM SUASANA BENCANA KEPADA PELAKU UMKM PADANG PANJANG OLEH KOLABORASI DOSEN STIA ADABIAH DAN BEBERAPA PERGURUAN TINGGI DI SUMATERA VIA ONLINE Nurofik, Agus; Angraini, Nadia; Mulyadin, Asrul; Septrizarty, Rika; Maliha, Dabitha Wise; Yuliana, Sartika; Fadhlan, Fadhlan; Sutiyem, Sutiyem; Nini, Nini; Yadewani, Dorris
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3399

Abstract

Bencana alam dapat memberikan dampak yang signifikan bagi UMKM, termasuk kerusakan fisik, gangguan operasional, dan hilangnya pelanggan. Untuk meningkatkan ketangguhan bisnis UMKM di suasana bencana, diperlukan pelatihan yang tepat. Jurnal ini mendeskripsikan desain dan pelaksanaan pelatihan ketangguhan bisnis UMKM di suasana bencana, dengan fokus pada metode, materi, dan hasil pelatihan. STIA Adabiah Padang mengadakan pelatihan secara online kepada pelaku UMKM di Padang Panjang. Pelatihan ini bertujuan untuk membekali pelaku UMKM dengan pengetahuan dan keterampilan dalam menghadapi bencana, menyelamatkan dan memulihkan bisnis pasca bencana, serta beradaptasi dan berinovasi dalam situasi bencana.Metode pelatihan yang digunakan adalah ceramah, diskusi kelompok, studi kasus, dan simulasi. Materi pelatihan meliputi konsep ketangguhan bisnis UMKM, jenis-jenis bencana alam, mitigasi dan persiapan menghadapi bencana, penyelamatan dan pemulihan pasca bencana, serta adaptasi dan inovasi bisnis dalam situasi bencana.Setelah pelatiahan yang dilakukan dapat di analisa analisa data didapat cara supaya UMKM dan UKM dapat bertahan dengan, supaya dapat bertahan dalam kondisi bencana melakukan langkah, seperti: Menghasilkan produk sesuai dengan kebutuhan pasar (memodifikasi atau mengembangkan produk atau menghasilkan produk baru). Mengikuti pelatihan-pelatihan baik untuk pengembangan produk, memproduksi produk, maupun meningkatkan dan mengembangan kemampuan dalam menjual barang/jasa secara online, bergabung dengan group. Hasil evaluasi menunjukkan bahwa pelatihan ini berhasil meningkatkan pengetahuan dan keterampilan peserta dalam menghadapi bencana. Peserta juga merasa lebih siap untuk menyelamatkan dan memulihkan bisnis mereka pasca bencana
TRAINING ON THE USE OF GOOGLE FORM AS A LEARNING TOOL FOR RENDANG MSMEs IN LUBUK ALUNG Nurofik, Agus; Sutiyem, Sutiyem; Indrayani, Tri Irfa; Nini, Nini; Merita, Elfi
TOPLAMA Vol. 2 No. 2 (2025): TOPLAMA
Publisher : PT Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/tla.v2i2.302

Abstract

The purpose of this community service is to provide training in the use of Google Forms as a learning tool for Rendang MSME actors in Lubuk Alung. The method used is the Participatory Rural Appraisal (PRA) method. This method is divided into three stages, namely preparation, implementation, and reflection. The stages of the activity begin with the implementation of several activities: 1) Preparation, including internal coordination activities, carried out by the committee to plan the implementation conceptually, operationally, and job descriptions of each member of the Rendang MSME in Lubuk Alung, determination and recruitment of training participants; 2) Implementation. Starting with the presentation of materials, practical assignments, evaluation, and refinement of Google Form media work by the team; 3) Reflection and Discussion. The location of the training was at LPK AgniCom Lubuk Alung which was attended by all Rendang MSME participants in Lubuk Alung. The results of this training can be concluded that training in the use of Google Forms as a learning medium for Rendang MSME actors in Lubuk Alung is very useful for consumers in providing positive or negative input on the rendang MSME products produced. This can be seen from the results of the questionnaire which shows that the majority of MSME actors (90%) are satisfied with the training which can ultimately provide input from the rendang products produced.
Pengaruh Perencanaan Pajak dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Makanan dan Minuman Di BEI Tahun 2019-2023 Nini, Nini; Rindy Chandika
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak dan profitabilitas terhadap nilai perusahaan pada perusahaan subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 sebanyak 93 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah Perusahaan yang dijadikan sampel dalam penelitian ini adalah 89 perusahaan. Alat uji yang digunakan adalah SPSS 21. Hasil penelitian ini menunjukkan bahwa perencanaan pajak memiliki nilai t-hitung > t-tabel yaitu 6.083 > 1.988 dengan nilai signifikan variabel perencanaan pajak lebih kecil dari 0.05 yaitu 0.000, hal ini menunjukkan bahwa perencanaan pajak berpengaruh positif dan nignifikan terhadap Perusahaan. Profitabilitas (ROE) menunjukkan nilai nilai t-hitung > t-tabel yaitu 7.820 > 1.988 dengan nilai signifikan profitabilitas (ROE) lebih kecil dari 0.05 yaitu sebesar 0.000, hal ini menujukkan bahwa profitabilitas berpengaruh positif terhadap nilai Perusahaan. Secara simultan, perencanaan pajak dan profitabilitas (ROE) menunjukkan nilai f-hitung > f-tabel (6.253 > 3.100) dengan nilai signifikan 0.001 < 0.05 hal ini menunjukkan bahwa perencanaan pajak dan profitabilitas (ROE) berpengaruh positif dan signifikan terhadap nilai perusahaan.
Gen-Z Melek Finansial Melalui Pengenalan Laporan Keuangan Pada SMK 1 Padang Panjang dan SMA Muhammadiyah Padang Panjang Indrayeni, Indrayeni; Raflis, Ratnawati; Rahmaita, Rahmaita; Nini, Nini; Yan Fitri, Mellyna Eka; Riski, Tri Rachmat
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v3i2.1965

Abstract

Improving accounting knowledge at the high school/vocational school level is very necessary, considering that accounting is one of the competencies offered at these schools. In order to provide in-depth knowledge about finance, a team of lecturers from Dharma Andalas University held a community service activity at SMK 1 Padang Panjang and SMA Muhammadyah Padang Panjang. This activity was carried out by providing material related to knowledge about financial reports in accordance with current accounting standards. The number of students who participated in the PKM activity was SMK 1 Padang Panjang as many as 61 people and SMA Muhammadiyah Padang Panjang as many as 26 people. After this activity was carried out, students of SMK 1 Padang Panjang and SMA Muhammadyah Padang Panjang knew the types and forms of company financial reports in accordance with current standards.
Strategies for the Contextualization of Religious Content Through Social Media for STKIP Students Suhaili, Hidayati; Kustati, Martin; Amelia, Rezki; Sartini, Titi; Nini, Nini
Jurnal Kajian dan Pengembangan Umat Vol 8, No 1 (2025):Vol. 8, No. 1 Juni 2025
Publisher : Fakultas Agama Islam Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/jkpu.v8i1.6759

Abstract

This study aims to examine the contextualization strategy of religious content by STKIP Abdi Pendidikan Payakumbuh students through social media in order to strengthen understanding and internalization of moderate and contextual Islamic values. This research uses a qualitative approach, with data collection techniques in the form of in-depth interviews, observation, and documentation. The results showed that students not only act as passive consumers, but also as active, adaptive, and reflective producers of religious content. Contextualization strategies are carried out through the use of communicative and dialogical language, the selection of visual formats that are attractive and in accordance with the characteristics of digital platforms, and the delivery of Islamic values that are reflective, moderate, and relevant to contemporary issues. However, this process is not free from various challenges, such as limited digital and religious literacy, time constraints, algorithmic pressure, and social resistance in the form of negative comments. This research recommends the importance of strengthening digital Islamic literacy, creative media training, and the integration of digital da'wah in student character development programs in higher education.
Penetapan Tata Kelola Keuangan Desa Nini, Nini; Wijaya, Riani Sukma; Rahmaita, Rahmaita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 3 (2024): Mei - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1728

Abstract

Sejak adanya kebijakan otonomi daerah, membuat pemerintah desa harus mandiri dakam mengelola sumberdaya yang dimiliiki desa Pemerintah daerah di tuntut kemandiriannya untuk mengelola sumber daya desa yang dimilikinya dengan baik. Pemerintah desa harus mampu mengelola dana tersebut secra akuntabilitas dan juga transparan. Penelitian ini bertujuan untuk menguji hubungan akuntabilitas, transparasi dan pemahaman perangkat desa dalam tata Kelola keuangan desa pada masa pandemic COVID-19 di 13 desa yanga ada di Kabupaten Padang Pariaman. Penelitian kuantitatif ini menggunakan data primer yang dikumpul melalui survey kuisioner di 13 desa di Kabupaten Padang Pariman. Sampel dalam penelitian terdiri dari kepada desa, sekretaris, dan kepala keuangan serta masyarakat setempat. Hasil penelitian menunjukan bahwa akuntabilitas dan transparansi berpengaruh positif terhadap pengelolaan keuangan desa dan pemahaman perangkat desa tidak berpengaruh terhadap pengelolaan keuangan desa. Kabupaten Padang Pariaman sudah melakukan akuntabilitas dan transaparansi tentang dana desanya dengan baik.
Pengaruh Current Ratio, Debt To Equityratio,Net Profit Margin Dan Total Asset Turnover Terhadap Pertumbuhan Laba Bersih Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Arita, Enny; Nini, Nini; Sartika, Dewi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1871

Abstract

Proposal Penelitian ini bertujuan untuk mengetahui “Pengaruh Current Ratio, Debt To Equity Ratio, Net Profit Margin dan Total Asset Tunr Over Terhadap Pertumbuhan Laba Bersih Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (Studi kasus pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022)”. Populasi dalam penelitian ini adalah perusahaan manufaktur Sub Sektor Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia Tahun 2019 – 2022)”. Sampel pada penelitian ini adalah 10 perusahaan yang telah diseleksi dengan kriteria tertentu dengan menggunakan metode purposive sampling. Data dikumpul kan dalam penelitian ini adalah data kuantitatif, maka dapat disimpukan bahwa yang memenuhi kriteria untuk dijadikan sampel ada 11 perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2019 – 2022.Sumber data dalam penelitian ini adalah sumber data sekunder yang diperoleh dari laporan keuangan tahunan yang dipublikasikan dari BEI tahun 2019 -2022. Teknik pengumpulan data dengan teknik dokumentasi. Metode analisis dengan menggunakan uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis yang diolah menggunakan SPSS 22. Hasil penelitian sebagai berikut: 1).Variabel Current Ratio memiliki t hitung sebesar -3.153 satuan dengan tingkat signifikan 0,003. Sehingga dapat dikatakan bahwa variabel Current Ratio berpengaruh terhadap pertumbuhan laba perusahaan,2). Variabel Debt To Equity Ratio memiliki t hitung sebesar -0.271 satuan dengan tingkat signifikan 0,788. Tingkat signifikansi tersebut lebih besar dari 0,05 yang berarti H2 ditolak. Sehingga dapat dikatakan bahwa variabel Debt To Equity Ratio tidak berpengaruh terhadap pertumbuhan laba perusahaan, 3). Variabel Net Profit Margin memiliki t hitung sebesar 0.116 satuan dengan tingkat signifikan 0.908. Tingkat signifikansi tersebut lebih besar dari 0,05 yang berarti H3 ditolak. Sehingga dapat dikatakan bahwa variabel Net Profit Margin tidak berpengaruh terhadap pertumbuhan laba perusahaan, 4). Variabel TATO memiliki t hitung sebesar 0.790 satuan dengan tingkat signifikan 0.434. Tingkat signifikansi tersebut lebih besar dari 0,05 yang berarti H4 ditolak. Sehingga dapat dikatakan bahwa variabel TATO tidak berpengaruh terhadap pertumbuhan laba perusahaan, 5). Dari hasil uji simultan (uji f) pada tabel diatas dapat dilihat bahwa nilai sig sebesar 0,025 dimana nilai tersebut lebih kecil dari α= 0,05 sehingga dapat disimpulkan hipotesis kelima (H5) diterima yang artinya current ratio, debt to equity ratio, net profit margin dan TATO secara simultan berpengaruh signifikan terhadap pertumbuhan laba
THE INFLUENCE OF SERVICE AND TASTE OF CAFE UNI IN PADANG PARIAMAN Nurofik, Agus; Nini, Nini; Permana, Hendrik; Indrayani, Tri Irfa
Multifinance Vol. 3 No. 1 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i1.411

Abstract

This study aims to analyze the quality of service and the taste of food at Cafe Uni, a café that serves traditional regional dishes with authentic interior design and cultural atmosphere. The focus of the research is on how Cafe Uni maintains taste consistency despite the challenge of limited availability of spices, as well as how its service strategies create customer satisfaction and loyalty. This approach is relevant given that culture-based culinary businesses have great potential to attract market interest while preserving tradition. The research employed a qualitative approach, with data collected through in-depth interviews with the owner and staff of Cafe Uni, as well as direct on-site observations. Data analysis was conducted using a descriptive qualitative method, linking field findings to relevant theories such as the SERVQUAL model for service quality, the expectancy-disconfirmation model for customer satisfaction, and the concept of experiential marketing for dining experiences. The findings reveal that Cafe Uni successfully preserves authentic flavors by sourcing spices directly from their regions of origin, either through staff traveling home or via cargo shipments. The quality of ingredients is maintained through proper temperature-controlled storage to preserve their color and texture. Friendly, smiling, and interactive service creates a welcoming atmosphere for customers, even for those dining alone. The integration of authentic taste, quality service, and cultural ambiance significantly enhances customer satisfaction and fosters repeat visits. This study provides practical insights for regional culinary business owners in managing unique dining experiences to remain competitive in the market.
Islamic Education in Egypt: An Overview, System Structure, and Government Policies Suhaili, Hidayati; Zalnur, Muhammad; Rosyada, Dede; Kirin, Arwansyah Bin; Nini, Nini; Sartini, Titi
Thawalib: Jurnal Kependidikan Islam Vol. 6 No. 2 (2025): Thawalib: Jurnal Kependidikan Islam
Publisher : STAI Publisistik Thawalib Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54150/thawalib.v6i2.726

Abstract

Al-Azhar University, Egypt, presents a model of Islamic education that is moderate and holistic, relevant in addressing the challenges of modernity, radicalism, and the integration of Islamic tradition with scientific progress. This study identifies a gap in the previous literature, which generally partially discusses Islamic education in Egypt, focusing on the history of Al-Azhar or primary education, without comprehensively analysing the integration of traditional and modern values, system structure, and state policies. This study employs a qualitative approach, utilising data collection techniques through literature review and document analysis of scholarly journals, academic books, and official reports from the Ministry of Education and Al-Azhar University. Data analysis is conducted using qualitative content analysis methods, which include stages of collection, filtering, coding, categorisation, synthesis, and triangulation. The results show that the Islamic education system in Egypt has successfully integrated religious and general knowledge through a moderate and inclusive curriculum, supported by government policies such as the Al-Azhar Law of 1961 and the 2014 curriculum reform. However, educational access inequality, limited technological infrastructure, and conservative resistance continue to hinder comprehensive reform efforts. In conclusion, these findings offer important lessons for developing Islamic education in Indonesia and other Muslim countries.