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All Journal JURNAL PENDIDIKAN TAMBUSAI Ekono Insentif Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shafin: Sharia Finance and Accounting Journal INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS JoEMS : Journal of Education and Management Studies Journal Of Human And Education (JAHE) Indonesian Research Journal on Education J-ISACC : Journal of Islamic Accounting Competency Sharing: Journal Of Islamic Economics, Management And Business Land Journal Krigan: Journal of Management and Sharia Business JIFA (Journal of Islamic Finance and Accounting)
sumarni, nini
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Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah di Ponsel Khalid Cellular (Studi Kasus UMKM Ponsel Khalid Cellular) Zulfi, Putri Febriani; Sumarni, Nini
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Kajian ini menganalisis penerapan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Khalid Cellular, sebuah UMKM yang bergerak di bidang penjualan telepon seluler di Kecamatan Ujung Batu, Kabupaten Rokan Hulu, Riau. SAK EMKM bertujuan menyederhanakan penyusunan laporan keuangan UMKM agar lebih informatif dan dapat dipercaya. Meskipun demikian, Khalid Cellular dan banyak UMKM lainnya belum menerapkan standar ini karena kurangnya pemahaman dan sosialisasi. Dengan pendekatan studi kasus kualitatif, data diperoleh melalui wawancara, observasi, dan dokumentasi. Hasil penelitian mengungkapkan bahwa Khalid Cellular masih menggunakan pencatatan keuangan sederhana dan manual. Hambatan utama yang dihadapi adalah keterbatasan pengetahuan akuntansi serta kurangnya penyebaran informasi terkait SAK EMKM. Oleh karena itu, diperlukan upaya edukasi dan pembinaan untuk meningkatkan kemampuan UMKM dalam mengimplementasikan standar tersebut demi meningkatkan kualitas laporan keuangan serta akses terhadap pembiayaan.
Perlakuan Akuntansi Aset Tetap Pada Baznas Kota Bukittinggi Berdasarkan PSAK No. 16 Renold, Muhammad Adzan; Sumarni, Nini
Ekono Insentif Vol 19 No 2 (2025): Ekono Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36787/jei.v19i2.2090

Abstract

Abstrak BAZNAS Kota Bukittinggi memiliki beberapa aset tetap namun sudah rusak dan tidak diperlukan lagi dalam aktivitas lembaga, menurut PSAK No.16 diharuskan untuk melakukan penghentian pengakuan aset tetap. Jenis Penelitian menggunakan penelitian deskriptif kualitatif dengan melakukan pengkajian laporan keuangan yang menyangkut pencatatan aset tetap. Sumber data yang menjadi acuan penelitian ini data primer dan data sekunder. Hasil Penelitian yaitu BAZNAS Kota Bukittinggi telah mempraktikkan PSAK No. 16 tentang pengakuan, perolehan, depresiasi, dan pelaporan aset tetap, namun penerapan penghentian pengakuan aset tetap belum diterapkan sehingga harga perolehan aset tetap yang sudah rusak masih diakui dalam laporan keuangan, terdapat kerugian penghentian aset tetap sehingga harus disajikan dalam laporan perubahan dana. Menurut Kebijakan Keuangan BAZNAS dan LAZ selisih nilai yang terjadi akibat pelepasan aset tetap harus disajikan kedalam laporan keuangan perubahan dana amil atau dana zakat atau dana infak dan sedekah. Abstract BAZNAS Bukittinggi city owns several fixed assets that are damaged and no longer used in institutional activities. Under PSAK No. 16, such assets should be derecognized. This study uses a descriptive qualitative method by analyzing financial reports related to fixed asset records, with data drawn from primary and secondary sources. The findings show that BAZNAS has implemented PSAK No. 16 in terms of recognition, acquisition, depreciation, and reporting. However, derecognition has not been applied, causing acquisition costs of damaged assets to remain in the financial statements. This results in losses on asset derecognition, which should be presented in the statement of changes in funds. According to BAZNAS and LAZ financial policies, differences arising from asset disposal must be reported in the financial statements under amil funds, zakat funds, or infak and sedekah funds.
PERLAKUAN AKUNTANSI ASET TETAP PADA BAZNAS KOTA BUKITTINGGI BERDASARKAN PSAK NO. 16 Muhammad, Renold; Sumarni, Nini; Martilova, Novera; Dewi, Yenty Astari
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4593

Abstract

BAZNAS Bukittinggi city owns several fixed assets that are damaged and no longer used in institutional activities. Under PSAK No. 16, such assets should be derecognized. This study uses a descriptive qualitative method by analyzing financial reports related to fixed asset records, with data drawn from primary and secondary sources. The findings show that BAZNAS has implemented PSAK No. 16 in terms of recognition, acquisition, depreciation, and reporting. However, derecognition has not been applied, causing acquisition costs of damaged assets to remain in the financial statements. This results in losses on asset derecognition, which should be presented in the statement of changes in funds. According to BAZNAS and LAZ financial policies, differences arising from asset disposal must be reported in the financial statements under amil funds, zakat funds, or infak and sedekah funds.
Strategi Peningkatan Pendapatan Petani Sayur di Panyalaian Kecamatan X Koto Kabupaten Tanah Datar Chrisanty, Rachel Aprilia; Ridhah, Habibatur; Sumarni, Nini; Dewi, Yenty Astari
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36929

Abstract

Pendapatan petani yang turun sejak beberapa bulan terakhir selain diakibatkan oleh curah hujan yang tidak menentu juga terdapat beberapa factor lain seperti factor perpanjangan tangan pada saat penjualan, factor bibit dan factor-faktor lainnya. Tjuan penelitian ini adalh untuk menganalisis strategi peningkatan pendapatan petani sayur di panyalaian kecamatan x koto kabupaten tanah datar. Dalam penelitian ini penulis menggunakan metoede kualitatif. Penelitian kualitatif merupakan penelitian yang bersifat deskriptif dan analisis dan informan sebanyak 3 informan. Kesimpulan penelitian ini untuk meningkatkan pendapatan petani adalah dengan meminimalisir risiko baik itu dari serangan hama dengan menggunakan prestisida, persaingan harga dengan menerapkan kejujuran,cuaca yang ekstrem melalui irigasi yang lancar dan mengoptimalkan penggunaan pupuk dengan dosis yang tepat,serta memperhatikan factor-faktor yang mempengaruhi pendapatan petani seperti harga, modal, tempat dan produk
Analisis Manajemen Risiko Pada Pembiayaan Gadai Emas Pada PT. Pegadaian Syariah Simpang Benteng Payakumbuh Rahmansyah, Gani Shaleh; Ridhah, Habibatur; Sumarni, Nini; Nurani, Khadijah
JoEMS : Journal of Education and Management Studies Vol. 9 No. 2 (2026): April
Publisher : Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/joems.v9i2.1737

Abstract

Research Objective: This study aims to identify the types of risks and analyze the implementation of risk management in gold pawn financing at Pegadaian Syariah Simpang Benteng Payakumbuh. Methods/Approach: This study used a qualitative approach with a case study design. The study was conducted at the Simpang Benteng Payakumbuh Sharia Service Unit (UPS), involving three key informants: an appraiser (murtahin) and administrative staff directly involved in financing operations. Data were collected through observation, semi-structured interviews, and documentation. Data analysis used the Miles and Huberman interactive model, which includes data reduction, data presentation, and conclusion drawing. Data credibility was tested through triangulation of sources and methods. Results: The study shows that gold pawn financing faces several types of risks, namely credit risk, market risk, operational risk, liquidity risk, and reputation risk. Risk management is implemented through systematic risk identification, measurement, management, and control. These practices play a role in maintaining operational stability and minimizing potential losses in financing activities. Practical Implications: These findings demonstrate the importance of implementing structured risk management in enhancing operational prudence and financing management in Islamic financial institutions. Originality/Novelty: This research provides empirical evidence on risk management practices in gold pawn financing within the context of Islamic service units at the operational level, a topic that has been limited in previous studies, particularly at the service unit (UPS) level.
Analisis Perhitungan Harga Pokok Produksi Kopi Aren berdasarkan Metode Full Costing pada Kopi Gerobakan Kosca Birugo Hartono, M Ade Saputra; Sumarni, Nini
Indonesian Research Journal on Education Vol. 6 No. 2 (2026): Irje 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v6i2.4333

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produksi (HPP) pada UMKM Kopi Gerobakan KOSCA Birugo serta membandingkannya dengan metode full costing. Permasalahan utama dalam penelitian ini adalah masih digunakannya metode sederhana oleh UMKM yang belum memasukkan seluruh unsur biaya produksi secara lengkap, khususnya biaya overhead pabrik tetap. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode penelitian lapangan. Data diperoleh melalui observasi, wawancara, dan dokumentasi. Teknik analisis dilakukan dengan menghitung seluruh komponen biaya produksi, kemudian membandingkan hasil perhitungan HPP menurut metode UMKM dengan metode full costing. Hasil penelitian menunjukkan bahwa HPP menurut metode UMKM sebesar Rp6.791 per cup, sedangkan menurut metode full costing sebesar Rp7.092 per cup, dengan selisih Rp301. Perbedaan ini disebabkan karena metode full costing memasukkan seluruh biaya produksi, baik variabel maupun tetap, termasuk biaya penyusutan. Dengan demikian, metode full costing menghasilkan informasi biaya yang lebih akurat dan dapat digunakan sebagai dasar yang lebih tepat dalam penentuan harga jual dan perencanaan laba usaha.
Pengaruh Biaya Lingkungan dan Kinerja Lingkungan terhadap Profitabilitas (Studi Kasus Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Ramadhani, Dian; Sumarni, Nini
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.37746

Abstract

Kajian ini dimaksudkan untuk menginvestigasi sejauh mana pengeluaran yang dialokasikan untuk kepentingan ekologis serta performa keberlanjutan lingkungan berdampak terhadap tingkat keuntungan finansial perusahaan manufaktur yang bergerak di sektor industri esensial dan kimia, yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun 2021–2024. Pendekatan kuantitatif diterapkan dengan memanfaatkan data sekunder yang diperoleh dari situs resmi BEI (www.idx.co.id). Penentuan sampel dilakukan dengan metode purposive sampling, menghasilkan 11 entitas usaha yang memenuhi kriteria. Analisis dilakukan melalui pengujian asumsi klasik, regresi linear berganda, serta evaluasi terhadap koefisien determinasi dan hipotesis. Hasil pengujian parsial (uji t) menunjukkan bahwa biaya lingkungan berpengaruh signifikan terhadap profitabilitas, dengan nilai signifikansi 0,001 < 0,05 dan t_hitung 2,01954 berada di atas t_tabel 3,411. Sedangkan , kinerja lingkungan tidak menunjukkan relasi yang signifikan terhadap keuntungan, karena nilai_t_hitung (1,587) < _t_tabel (2,01954). Namun, secara simultan, biaya dan kinerja lingkungan menunjukkan pengaruh yang berarti terhadap profitabilitas. Uji F mengindikasikan nilai signifikansi 0,006 < 0,05 serta F_hitung 5,852 yang melebihi F_tabel 3,226, sehingga hipotesis alternatif diterima dan relasi gabungan tersebut dinyatakan signifikan.
Preparation of Financial Statements for the Palm Oil Trading Business at CV. Zhafran Jaya Based on Financial Accounting Standards for Micro, Small, and Medium Entities Aprilia, Yestin; Sumarni, Nini
International Journal of Education, Information Technology, and Others Vol 9 No 2 (2026): International Journal of Education, information technology   and others
Publisher : Peneliti.net

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Abstract

The contribution of Micro, Small, and Medium Enterprises (MSMEs) to the national economy is undeniable. However, on the other hand, the majority of these business actors still face challenges in financial management practices. The lack of a well-structured financial management system often hinders their business growth and operational professionalism. In response to this issue, the government, through the authorized institutions, has issued the Financial Accounting Standards for Micro, Small, and Medium Entities as a guideline for preparing standardized financial statements. Unfortunately, the implementation of these standards has not been evenly adopted. As observed in the case of CV. Zhafran Jaya, the business has not yet implemented SAK EMKM in its financial reporting practices. Based on this condition, this study aims to identify all financial transaction activities of CV. Zhafran Jaya and subsequently prepare financial statements in accordance with the principles of SAK EMKM. This study employed a descriptive qualitative approach, with the research conducted at CV. Zhafran Jaya located in Tanjung Pucuk Village, Jambi Province. Data collection techniques involved in-depth interviews with the business owner, supported by document reviews and field observations to obtain comprehensive primary data. The findings indicate that the financial recording system of CV. Zhafran Jaya remains conventional and highly simplistic. Financial records are limited only to cash inflows and outflows, without the application of double-entry bookkeeping, account classification, or proper journal preparation. Furthermore, the business has never prepared formal financial statements based on SAK EMKM standards. After reconciliation and reconstruction of the financial statements in accordance with the standards, the company was found to generate a net profit of IDR 146,487,600, while its total assets amounted to IDR 3,415,561,765.
Pengaruh Upah Minimum Dan Pendidikan Terhadap Tingkat Partisipasi Angkatan Kerja Di Provinsi Sumatera Barat Abrar, Khairul; Sumarni, Nini
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 1 (2026): Maret, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i1.17328

Abstract

This study aims to analyze the influence of minimum wages and education levels on the Labor Force Participation Rate (TPAK) in West Sumatra Province. The study uses a quantitative method with an associative approach that focuses on the relationship between variables to test relevant theories. The data used are numerical data so that they can be analyzed statistically to determine the level of influence of each independent variable on the dependent variable. The research instrument was designed to measure the variables of minimum wages, education levels, and TPAK systematically and objectively. Data analysis techniques were carried out using inferential statistical methods to obtain accurate and accountable results. The results show that minimum wages have a significant influence on TPAK in West Sumatra. This is evidenced by a significance value of 0.001, which is smaller than the significance level of 0.05. Thus, an increase in the minimum wage contributes to changes in the community's labor force participation rate.
Co-Authors Abrar, Khairul alfiah alfiah Amsah Hendri Doni Aprilia, Yestin Asyari, Asyari Awaluddin Awaluddin Chrisanty, Rachel Aprilia Dewi, Yenty Astari Eka Putri, Hesi Era Sonita Fadzil, Shabree Fitria Fitria Harfandi Harfandi, Harfandi Hartono, M Ade Saputra Husnul Khotimah Illahi, Ilham Jannah, Rodiatul Julaehah, Julaehah Liawati, Liawati Madaniah AS, Ida Maiza, Zikrawahyuni Muhammad, Renold Mutaqin, Moh Fikri Tanzil Novera Martilova Nullah Ramadan, Amin Nuraini, Eviatun Nurani, Khadijah Rahmansyah, Gani Shaleh Ramadhani, Dian Renold, Muhammad Adzan Ridhah, Habibatur Rohyati, Rohyati Siregar, Tika Rahmayani Siska Wulandari, Siska Solihat, Anisa Sulehah, Sulehah Yeni Mulyani Zulfi, Putri Febriani