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<![CDATA[PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAAN LIMBAH PADA RSUD PROF. DR. M.A. HANAFIAH SM BATUSANGKAR ]]>
<![CDATA[Yenti, Elfina]]>;
<![CDATA[Candra, Revi]]>;
<![CDATA[Juliati, Rahmi Asmara]]>
<![CDATA[ Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM ]]>
Publisher : <![CDATA[IAIN Batusangkar ]]>
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DOI: 10.31958/imara.v4i1.2081
<![CDATA[This research aims to find out the application of environmental accounting to the emerging operational costs for waste management at Prof. RSUD. Dr. MA Hanafiah SM Hospital, Batusangkar. This research design was a qualitative descriptive by using Interview and documents as the techniques of collecting data. Then it was analyzed qualitatively by conducting several procedures like collecting data (documents, archives, and interview results), identifying environmental costs, proposing environmental costs budget, and writing the report of environmental costs. The results showed Prof. Dr. MA Hanafiah SM Hospital has not applied environmental accounting on its waste management. Although the hospital has good waste management, it is suggested to apply environmental accounting since it will be a reference at managing environmental costs, reporting specific and precise environmental costs, charging more accurate costs, and minimizing environmental costs. ]]>
<![CDATA[PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAAN LIMBAH PADA RSUD PROF. DR. M.A. HANAFIAH SM BATUSANGKAR ]]>
<![CDATA[Yenti, Elfina]]>;
<![CDATA[Candra, Revi]]>;
<![CDATA[Juliati, Rahmi Asmara]]>
<![CDATA[ Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM ]]>
Publisher : <![CDATA[IAIN Batusangkar ]]>
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DOI: 10.31958/imara.v4i1.2081
<![CDATA[This research aims to find out the application of environmental accounting to the emerging operational costs for waste management at Prof. RSUD. Dr. MA Hanafiah SM Hospital, Batusangkar. This research design was a qualitative descriptive by using Interview and documents as the techniques of collecting data. Then it was analyzed qualitatively by conducting several procedures like collecting data (documents, archives, and interview results), identifying environmental costs, proposing environmental costs budget, and writing the report of environmental costs. The results showed Prof. Dr. MA Hanafiah SM Hospital has not applied environmental accounting on its waste management. Although the hospital has good waste management, it is suggested to apply environmental accounting since it will be a reference at managing environmental costs, reporting specific and precise environmental costs, charging more accurate costs, and minimizing environmental costs. ]]>
<![CDATA[ACCOUNTANT PROFESSION: FUNCTION, ROLE AND HIS ORDER DURING THE INDUSTRIAL REVOLUTION 4.0 ]]>
<![CDATA[Candra, Revi]]>;
<![CDATA[Wahyuni, Elmiliyani]]>;
<![CDATA[Shobirin, Khairulis]]>
<![CDATA[ ]]>
Publisher : <![CDATA[ ]]>
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DOI: 10.31955/mea.v5i1.698
<![CDATA[In the Industrial revolution 4.0, there was a remarkable shift in various fields of science and profession, for which the workings and practices of accountants needed to be changed to improve the quality of services and the use of cloud computing as well as global expansion through online communication. Accounting and the accounting profession must keep up with the times, should not be left behind and abandoned. Accounting and accounting professions in addition to having a vision in the future – predictive, also have to adapt to the changing system that develops, so that it can connect with the outside world and provide benefits and continue to be relevant and present. The digital industry era was able to eliminate 1 to 1.5 million jobs from the range of 2015-2025, due to human factors replaced with automation machines globally. The challenge of today's professional accountants is to find the right formulation to maintain accountability in the face of increasingly difficult technological developments and innovations. Surely the greater the risk of not being able to be mapped. Conventional asset assessment will shift to intangible asset assessment along with the development of technology and innovation. The role of professional accountants unravels the problem by providing solutions with independence and love for the country into clarity to contribute to realizing a prosperous society, therefore accountants must be professional by improving expertise. This research aims to explore the Functions, Roles, and Challenges of the accountant profession in Industrial Revolution 4.0]]>
<![CDATA[ANALISIS VALUE FOR MONEY KINERJA KEUANGAN PADA KABUPATEN TANAH DATAR ]]>
<![CDATA[Pamel, Rahmi]]>;
<![CDATA[Gampito, Gampito]]>;
<![CDATA[Candra, Revi]]>;
<![CDATA[Sari, Rina Puspita]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v4i2.12011
<![CDATA[Penelitian ini bertujuan untuk mengukur kinerja keuangan pada Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Tanah Datar pada tahun 2021-2022 dengan menggunakan konsep Value For Money yang ditinjau dari segi ekonomi, efisiensi dan efektifitas. Jenis penelitian yang penulis gunakan adalah penelitian kuantitatif. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi yaitu dengan cara melakukan pengumpulan data dari pemerintah daerah berupa data laporan kinerja keuangan tahun 2021-2022 pada Instansi Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Tanah Datar. Hasil penelitian ini menunjukkan bahwa pada tahun 2021 perhitungan ekonomis dengan nilai rasio sebesar 82,64% dikategorikan ekonomis, perhitungan efisiensi dengan nilai rasio sebesar 121,01% dikategorikan efisiensi dan perhitungan efektifitas dengan nilai rasio sebesar 99,98% dikategorikan tidak efektifitas. Pada tahun 2022 perhitungan ekonomis dengan nilai rasio sebesar 94,78% dikategorikan ekonomis, perhitungan efisiensi dengan nilai rasio sebesar 105,51% dikategorikan efisiensi dan perhitungan efektifitas dengan nilai rasio sebesar 100% dikategorikan efektifitas berimbang. Dengan demikian kinerja keuangan Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Tanah Datar pada tahun 2021-2022 yang ditinjau dari elemen ekonomis, efisiensi dan efektifitas belum memenuhi prinsip Value For Money. ]]>
<![CDATA[Penggunaan E-wallet pada Generasi Milenial dengan Pendekatan UTAUT pada Mahasiswa Perbankan Syariah UIN Mahmud Yunus Batusangkar ]]>
<![CDATA[Gampito, Gampito]]>;
<![CDATA[Rahma, Faiza Nabila]]>;
<![CDATA[Candra, Revi]]>;
<![CDATA[Hasibuan, Abdul Nasser]]>
<![CDATA[ Al-bank: Journal of Islamic Banking and Finance Vol 5, No 1 (2025): January - June 2025 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/ab.v5i1.13300
<![CDATA[The purpose of this study was to analyze the interest in using E-walet among UIN Mahmud Yunus Batusangkar students using the Unified Theory Of Acceptance Use Of Technology (UTAUT) approach. The research method used is descriptive quantitative. The study population was 357 students of the Sharia Banking study program with a sample of 78 people calculated using the slovin formula. Data collection techniques using questionnaires. The data analysis technique uses multiple linear regression. The results showed that performance expectancy, social influence, and facilitating conditions partially influenced the interest in using e-wallets for students of the Islamic Banking Study Program, UIN Mahmud Yunus Batusangkar. While effort expectancy has no effect on interest in using e-wallets. Simultaneously performance expectancy, effort expectancy, social influence, and facilitating conditions affect the interest in using e-wallets among students. The contribution of performance expectancy, effort expectancy, social influence, and facilitating conditions variables to influence interest is 68.3%.]]>
<![CDATA[Penggunaan E-wallet pada Generasi Milenial dengan Pendekatan UTAUT pada Mahasiswa Perbankan Syariah UIN Mahmud Yunus Batusangkar ]]>
<![CDATA[Gampito, Gampito]]>;
<![CDATA[Rahma, Faiza Nabila]]>;
<![CDATA[Candra, Revi]]>;
<![CDATA[Hasibuan, Abdul Nasser]]>
<![CDATA[ Al-bank: Journal of Islamic Banking and Finance Vol 5, No 1 (2025): January - June 2025 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mahmud Yunus Batusangkar ]]>
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DOI: 10.31958/ab.v5i1.13300
<![CDATA[The purpose of this study was to analyze the interest in using E-walet among UIN Mahmud Yunus Batusangkar students using the Unified Theory Of Acceptance Use Of Technology (UTAUT) approach. The research method used is descriptive quantitative. The study population was 357 students of the Sharia Banking study program with a sample of 78 people calculated using the slovin formula. Data collection techniques using questionnaires. The data analysis technique uses multiple linear regression. The results showed that performance expectancy, social influence, and facilitating conditions partially influenced the interest in using e-wallets for students of the Islamic Banking Study Program, UIN Mahmud Yunus Batusangkar. While effort expectancy has no effect on interest in using e-wallets. Simultaneously performance expectancy, effort expectancy, social influence, and facilitating conditions affect the interest in using e-wallets among students. The contribution of performance expectancy, effort expectancy, social influence, and facilitating conditions variables to influence interest is 68.3%.]]>
<![CDATA[Pengaruh Alokasi Dana Desa Terhadap Kesejahteraan Masyarakat Desa Nagari Batipuah Ateh, Kecamatan Batipuh ]]>
<![CDATA[Rahim, Febria]]>;
<![CDATA[Febriyanti, Siska]]>;
<![CDATA[Candra, Revi]]>;
<![CDATA[Rahmi, Dhiah Ul]]>;
<![CDATA[Yenti, Fitri]]>
<![CDATA[ Jurnal Salingka Nagari Vol 4 No 1 (2025): Jurnal Salingka Nagari ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jsn.v4i1.230
<![CDATA[This study aims to examine the impact of village fund allocation on various aspects of community welfare in Nagari Batipuh Ateh, Batipuh District. The research employed a field study with a quantitative approach. Population consisted of 1,423 families in Nagari Batipuh Ateh, Batipuh District. A sample of 93 respondents was selected using the Slovin formula and stratified random sampling technique. Data were collected through questionnaires and documentation. The data were analyzed using statistical tests with SPSS version 26. The results indicate that village fund allocation has a significant impact on various aspects of community welfare, including income, housing and public facilities, health, education, and transportation in Nagari Batipuh Ateh. Therefore, it can be concluded that the four hypotheses are accepted, confirming that village fund allocation positively influences the overall welfare of the community.]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP RETURN SAHAM PERUSAHAAN MAKANAN DAN MINUMAN INDONESIA ]]>
<![CDATA[Candra, Revi]]>
<![CDATA[ JURNAL FAIRNESS Vol. 9 No. 3 (2019) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v9i3.15248
<![CDATA[This study is to examine the effect of DER on stock returns, the effect of DER on ROA, the effect of ROA on stock returns, the effect of DER and ROA on stock returns and the indirect effect of DER on stock returns mediated by ROA. The research data obtained through the website of the Indonesia Stock Exchange (IDX) manufacturing companies in the food and beverage sector listed on the IDX as many as 18 companies. The method of analysis uses linear regression analysis with 4 regression models using the IBM version of the SSS program. t test shows the results of the study that DER has no effect on stock returns, DER has no effect on ROA, ROA has an effect on stock returns, and DER has no indirect effect on stock returns through ROA.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA USAHA BIKA BAKAR SANTI ]]>
<![CDATA[Rahmadani, Ratih]]>;
<![CDATA[Candra, Revi]]>;
<![CDATA[Amor, Atika]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 1 (2022): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v2i1.5651
<![CDATA[Usaha Bika Bakar Santi mulai berdiri dari tahun 2017. Usaha ini beralamat di Nagari Sungai Patai, Kecamatan Sungayang, Kabupaten Tanah Datar, Sumatera Barat. Permasalahan yang dibahas dalam penelitian ini yaitu tentang pencatatan keuangan yang dilakukan oleh UMKM Bika Bakar Santi yang tidak sesuai dengan standar akuntansi yang ada. Padahal pada saat sekarang ini dalam melakukan kegiatan usaha bagi pelaku UMKM sudah ada aturan yang mengatur tentang pencatatan laporan keuangannya yaitu SAK EMKM. Tujuan dilakukannya penelitian ini yaitu untuk menyusun laporan keuangan pada usaha Bika Bakar Santi yang sesuai dengan SAK EMKM. Dengan adanya laporan keuangan yang terperinci maka akan membuat pemilik usaha Bika Bakar Santi mudah dalam menilai usahanya. metode penelitian lapangan dengan pendekatan kualitatif deskriptif. Penulis melakukan wawancara dan dokumentasi dengan pemilik usaha Bika Bakar Santi untuk mendapatkan data yang dibutuhkan dalam penulisan skripsi. Hasil penelitian yang penulis temukan laporan posisi keuangan dengan jumlah aset Rp.54.986.417 dan ekuitas Rp.54.986.417 sedangkan liabilitas UMKM Bika Bakar Santi tidak ada. Dan didalam laporan laba rugi terlihat bahwasanya UMKM Bika Bakar Santi menghasilkan keuntungan sebasar  Rp.15.806.417 per 30 November 2021.]]>
<![CDATA[PENGARUH PENGETAHUAN, JOBDESCRIPTION DAN MINAT TERHADAP PILIHAN KARIR SEBAGAI PROFESI AKUNTAN PUBLIK (Studi Pada Mahasiswa Jurusan Akuntansi Syariah IAIN Batusangkar) ]]>
<![CDATA[Candra, Revi]]>;
<![CDATA[Rahmi, Lailatul]]>
<![CDATA[ Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 2 (2022): JAkSya Jurnal Akuntansi Syariah ]]>
Publisher : <![CDATA[UIN MAHMUD YUNUS BATUSANGKAR ]]>
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DOI: 10.31958/jaksya.v2i2.6564
<![CDATA[Penelitian ini dilakukan untuk mengetahui dan mendeskripsikan pengaruh pengetahuan, jobdescription  dan minat terhadap pilihan karir sebagai profesi akuntan publik. Permasalahan yang penelitian ini didasari pada rendahnya minat mahasiswa jurusan Akuntansi Syariah terhadap pemilihan karir sebagai profesi akuntan publik. Tujuan penelitian ini untuk melihat pengaruh pengetahuan, jobdescription dan minat terhadap pilihan karir sebagai profesi akuntan publik pada mahasiswa Jurusan Akuntansi Syariah IAIN Batusangkar. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, sampel penelitian merupakan mahasiswa Akuntansi Syariah semester 6 dan semester 8 tahun ajaran 2020-2021 berjumlah 69 responden yang diambil dari mahasiswa Akuntansi Syariah IAIN Batusangkar angkatan 2017 dan 2018. Teknik pengumpulan data adalah purposive sampling dengan mengunakan kuesioner. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji normalitas, uji analisis regresi linear berganda, uji hipotesis menggunakan uji t dan uji f dengan menggunakan program SPSS versi 24.Hasil penelitian didapatkan fakta bahwa variabel pengetahuan dan jobdescription berpengaruh terhadap pilihan karir sebagai profesi akuntan publik, dan untuk variabel minat tidak berpengaruh terhadap pilihan karir sebagai profesi akuntan publik pengaruh variabel pengetahuan, jobdescription dan minat terhadap pilihan karir sebagai profesi akuntan publik adalah sebesar 59,1%.]]>
