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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Jurnal Teknologi Dan Sistem Informasi Bisnis International Journal of Humanities Education and Social Sciences Jurnal Akuntansi Syariah (JAkSya) Jurnal Akuntansi Syariah (JAkSya) Aktsar: Jurnal Akuntansi Syariah
Melia, Yeni
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS KINERJA KEUANGAN DENGAN DU PONT SYSTEM DAN ARUS KAS Melia, Yeni; Mirawati, Mirawati; Putra, Muhammad Deni
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i2.4658

Abstract

The assets of PT Martina Berto Tbk always increase every year. Despite an increase in assets, the company's net profit has decreased every year, even suffered a loss in 2015. While cash and cash equivalents produced have always decreased every year. The research objective was to find out and assess the company's financial performance seen from Du Pont System and cash flow analysis. This type of research is descriptive with a quantitative approach. The financial performance of PT Martina Berto, which is produced from the Du Pont System method of 4 ratios, namely total assets turnover, net profit margin and return on equity and return on assets can be said to be less good because there has been a decline in the last 3 years from 2014-2016, whereas if see the cash flow statement, the performance produced is also less good because all the measured ratios always decrease every year.
Akuntabilitas dan Transparansi Pengelolaan Anggaran Pendaptan dan Belanja Nagari Pasilihan Kecamatan X Koto Diatas Kabupaten Solok Tahun 2019 Azhari, Ahmadani; Melia, Yeni
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i2.4361

Abstract

Accountability and transparency of the management of the Pasilihan nagari budget for 2019 has become a concern since the nagari government received a large disbursement of funds compared to previous years. In carrying out the wheels of government, the Pasilihan nagari government has not yet been optimal in socializing and publishing reports on the realization of the nagari revenue and expenditure budget to the Based on Permendagri Number 113 of 2014 concerning village financial management, the fifth part of the accountability article 40 states that the budget realization report must be published to the The purpose of this study was to determine the Accountability and Transparency of the Management of the Pasilihan nagari Budget in 2019. The type of research used in this study was field research. The method used in this research is descriptive with a qualitative approach. The data collection technique that the writer uses in this research is through interviews and collecting documents. The results of the study indicate that the Pasilihan nagari government has implemented the principles of accountability and transparency in the management of APBNagari. In general, accountability and transparency have started to be implemented well. However, there are still some indicators of accountability and transparency standards or criteria that have not been implemented by the Pasilihan nagari government
EVALUATION OF PERFORMANCE BASED BUDGETING AT THE REGIONAL FINANCIAL AGENCY TANAH DATAR Kartini, Indra; Melia, Yeni
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i1.2742

Abstract

ABSTRACT                The problem in this research is evaluating the budget preparation procedure in the regional financial institution of Tanah Datar district with the Minister of Home Affairs regulation number 21 of 2011 concerning the guidelines for regional financial management. This study aims to evaluate the budget preparation procedure based on the Minister of Home Affairs regulation number 21 of 2011 concerning guidelines regional financial management in the regional financial agency Tanah Datar. This type of research is field research and the method used is descriptive qualitative. Data collection techniques used are interview and documentation techniques. The data analysis technique used is the comparative method. The results of this study provide evidence that the budget preparation procedure at the flatland district regional financial agency has referred to the Minister of Home Affairs regulation number 21 of 2011 concerning regional financial management quidelines. The outcome of the work plan and budget of the regional flatland district financial agencies for the 2020 fiscal year shows that in general the performance indicators used do not meet the criteria for good performance indicators. Key Words : Evaluation of budget preparation procedures
PENGARUH AKUNTABILITAS AUDITOR, PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU Melia, Yeni; Afriano, Bobi; Amran, Elsa Fitri; Rahmi, Mega
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i1.11850

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh akuntabilitas auditor dan profesionalisme auditor secara parsial dan simultan terhadap kualitas audit pada Kantor Akuntan Publik di Pekanbaru. Jenis penelitian yang digunakan adalah penelitian asosiatif kausal dengan pendekatan kuantitatif. Penelitian ini dilakukan di Kantor Akuntan Publik di Pekanbaru. Jumlah sampel yang diambil sebanyak 41 Auditor dengan convenience sampling method. Pengumpulan data dilakukan dengan instrumen penelitian berupa kuisioner (menggunakan pertanyaan). Teknik analisis yang digunakan adalah statistik deskriptif, uji validitas dan reabilitas, uji asumsi klasik dan metode regresi linier berganda, uji secara parsial (T), uji secara simultan (F) dan uji koefisien determinasi. Hasil penelitian ini menunjukan bahwa akuntabilitas auditor secara parsial tidak berpengaruh terhadap kualitas audit, profesionalisme auditor secara parsial berpengaruh signifikan terhadap kualitas audit, akuntabilitas auditor dan profesionalisme auditor secara simultan berpengaruh signifikan terhadap kualitas audit.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI NAGARI TANJUNG ALAM KECAMATAN TANJUNG BARU TAHUN 2022 Rahim, Febria; Melia, Yeni; Amran, Elsa Fitri; Putri, Silvani Asrina
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12369

Abstract

The aim of this research is to determine the accountability and transparency of village fund management in Nagari Tanjung Alam, Tanjung Baru District. The type of research used is field research. The method used is descriptive with a qualitative approach. The data collection technique in this research is through interviews by collecting documents. The results of the research show that the principles of accountability and transparency in the management of village funds in Nagari Tanjung Alam have been implemented in accordance with Permendagri Number 20 of 2018. In the principle of accountability, the government of Nagari Tanjung Alam at the planning, implementation, administration and accountability stages can be said to be accountable, according to the principle of transparency The Nagari Tanjung Alam government has provided information to the public through available information boards, although not all the information is fully included. In the reporting stage it cannot be said to be accountable because the Nagari Tanjung Alam Government is still late in reporting and in terms of transparency it cannot be said to be fully transparent because the Nagari Tanjung Alam Government does not provide information regarding activities that have not been completed/implemented and the remaining budget is not included on the available information boards. 
Penerapan Standar Akuntansi Keuangan Pada Organisasi Nirlaba: Literatur Review Melia, Yeni
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.14500

Abstract

This research examines the extent to which the application of Financial Accounting Standards in non-profit organizations. This research uses a literature study analyzed from a review of 102 articles with three methods, namely planning, implementation, and reporting, by producing 28 articles. Then the 28 articles were reviewed using a comparison technique, looking for similarities between several works of literature and concluding. The results of the 28 articles’ review show that non-profit organizations have not yet applied the applicable Financial Accounting Standards in Indonesia. They are still using the cash basis and single entry method of recording due to several constraints, such as limited human resources and knowledge of financial statement preparation. This research is different from previous research because this research is the first to review how the implementation of SAK in non-profit organizations in Indonesia, most of the previous research focused on only one entity, while this research examines how all non-profit organizations (mosques and churches, foundations, Islamic boarding schools, social institutions, orphanages).
Co-Authors Adriyendi Adriyendi Afriano, Bobi Amran, Elsa Fitri Azhari, Ahmadani Elvawati Elvawati Fitriani, Nur Izati Hefni, Hefni Himyar Pasrizal Indah Sari, chitra Irwan Irwan Jannah, Latifah Izzatul Kartini, Indra Lubis, Geby Cahyani Marlin, Khairul Mega Rahmi Mirawati Mirawati Nofrivul, Nofrivul Noni, Noni Parizal, Himyar Putra, Muhammad Deni Putri, Silvani Asrina Rahim, Febria Shobirin, Khairulis Syukri Iska, Syukri Zusmelia Zusmelia