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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)
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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PELATIHAN KOPERASI BERBASIS SYARIAH DI KELURAHAN GANTING KOTA PADANG PANJANG Pasrizal, Himyar; Iska, Syukri; Nofrivul, Nofrivul; Mirawati, Mirawati; Indah Sari, Chita; Marlin, Khairul; Shobirin, Khairulis; Melia, Yeni
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1277-1282

Abstract

Koperasi syariah merupakan salah satu bagian dari lembaga keuangan syariah yang berlandaskan pada prinsip syariah untuk menciptakan kesejahteraan bagi masyarakat. Koperasi Merapi Singgalang merupakan salah satu koperasi yang ada di Kelurahan Ganting Kota Padang Panjang yang saat ini sedang melakukan peralihan system pelaksanaan dari sistem konvensional ke sistem syariah. Namun pada saat ini dalam kegiatan yang dilakukan masih terdapat unsur riba karena minimnya pengetahuan anggota maupun masyarakat disekitar terkait hal itu. Dengan demikian pengabdian ini bertujuan untuk memberikan wawasan serta ilmu pengetahuan agar bisa memberikan perubahan yang lebih baik terhadap pelaksanaan koperasi ini kedepannya. Pelaksanaan kegiatan ini dilakukan dalam tiga tahapan yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Tim pengabdian saling bekerja sama dengan anggotakoperasi  untuk mempersiapkan acara agar berjalan dengan lancar. Melalui kegiatan ini dapat memberikan pengetahuan dan menjadikan koperasi syariah sebagai roda perekonomian masyarakat yang bebas riba dan bisa meningkatkan kesejahteraan masyarakat sekitarnya.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RSUD SUNGAI RUMBAI Fitriani, Nur Izati; Fitri, Sri Adella; Marlin, Khairul; Melia, Yeni
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i1.5604

Abstract

The accounting information system is one of the important things that needs to be considered in managing the implementation of a good organization, including in government organizations. The Sungai Rumbai Regional General Hospital is a new hospital that was established in 2017 and was inaugurated as a hospital on the basis of the Regional Public Service Agency (BLUD) in 2019, thus the RSUD has flexibility in making hospital cash disbursements that are adjusted to income hospital  with basic BLUD. The purpose of this study is to determine and analyze the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital is good or not. The type of research carried out is descriptive qualitative with data collection techniques that the author uses, namely interviews, observations, and documentation. The analysis technique used is data reduction, data presentation, and drawing conclusions. In the results of the implementation of this study in the form of an analysis of the state of the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital with accounting information system theory that is generally accepted in several books and references. The results of the research on the Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital have used the SIMRS application, but are still carried out in stages. For now, SIMRS has only been implemented in the staffing and patient registration section. Meanwhile, the receipt and expenditure accounting information system is still done manually. The Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital has fulfilled several elements such as Human Resources, procedures, forms, and tools used are appropriate. However, the notes and reports are still not in accordance with the literature theory.Keywords: Accounting Information Systems; Cash Receipts; Cash Expenditures ABSTRAKSistem informasi akuntansi menjadi salah satu hal penting yang perlu diperhatikan dalam mengelola terselenggaranya organisasi yang baik, termasuk dalam organisasi pemerintahan. Rumah Sakit Umum Daerah Sungai Rumbai  merupakan rumah sakit milik pemerintahan yang baru diresmikan pada tahun 2017 dan telah diresmikan sebagai Rumah sakit dengan basis Badan Layanan Umum Daerah (BLUD) pada akhir tahun 2019, dengan demikian RSUD memiliki fleksibilitas dalam melakukan pengeluaran kas rumah sakit  yang disesuaikan dengan pendapatan BLUD Rumah Sakit. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis sistem informasi akuntansi penerimaan dan pengeluaran kas pada RSUD Sungai Rumbai sudah baik atau belum. Jenis penelitian yang dilakukan yaitu kualitatif deskriptif dengan teknik pengumpulan data yang penulis gunakan yaitu wawancara, observasi, dan dokumentasi. Teknik analisis yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Dalam hasil implementasi penelitian ini berupa analisis keadaan sistem informasi akuntansi penerimaan dan pengeluaran kas  RSUD Sungai Rumbai dengan teori sistem informasi akuntansi yang berlaku umum di beberapa buku dan referensi. Hasil penelitian Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah menggunakan aplikasi SIMRS, namun masih dilakukan secara bertahap-tahap. Untuk saat ini SIMRS baru diberlakukan di bagian kepegawaian dan pendaftaran pasien. Sedangkan sistem informasi akuntansi penerimaan dan pengeluaran masih dilakukan secara manual. Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah memenuhi beberapa unsur seperti Sumber Daya Manusia, prosedur, formulir, dan alat yang digunakan sudah sesuai. Namun pada catatan dan laporan masih belum sesuai dengan teori kepustakaan. Kata Kunci: Sistem Informasi Akuntansi; Penerimaan kas; Pengeluaran kas
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. 
Co-Authors Adriyendi Adriyendi Afriano, Bobi Amran, Elsa Fitri Azhari, Ahmadani Elvawati Elvawati Fitriani, Nur Izati Hefni, Hefni Himyar Pasrizal Indah Sari, Chita 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