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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis The Asia Pacific Journal Of Management Studies Jurnal Ilmiah Akuntansi Kesatuan Jurnal Manajemen Universitas Bung Hatta Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat (ABDIRA) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Bansi (Jurnal Bisnis Manajemen Akuntansi) Journal of Social And Economics Research Publikasi Riset Mahasiswa Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Creative Student Research Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Jurnal Kendali Akuntansi Jurnal Informatika Ekonomi Bisnis International Journal of Management Research and Economics Journal of Accounting, Management, Economics, and Business Jurnal Manajerial dan Bisnis Tanjungpinang Jurnal Pengabdian Sosial journal of social and economic research Cahaya Pengabdian
Meirina, Elsa
Sekolah Tinggi Ilmu Ekonomi KBP
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Perhitungan HPP Secara Praktis dan Akurat dengan Excel: Solusi Bagi Pengusaha Dapur Tahu Rivandi, Muhammad; Ananda, Febryandhie; Meirina, Elsa; Umar, Desyani; Putra, Gerry Hamdani
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 2 (2025): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i2.588

Abstract

Calculating the Cost of Goods Production (COGS) is an important aspect in managing a business, especially for entrepreneurs in the culinary sector, such as tofu kitchen entrepreneurs. Accurate and practical COGS will determine success in determining selling prices and maximizing profits. In this dedication, practical and accurate HPP calculation solutions using Microsoft Excel are discussed. Using Excel as a tool allows entrepreneurs to manage data on raw materials, labor costs and overhead costs in a more structured manner. By applying customized formulas and Excel features, kitchen entrepreneurs can calculate COGS quickly, minimize calculation errors, and produce transparent reports. The implementation method is by providing presentation material to Tofu Factory employees. This solution is expected to provide time efficiency and increase profitability for tofu kitchen entrepreneurs in facing the challenges of market competition. The results obtained provide useful knowledge for tofu factory owners and employees who can understand the application of using Excel in determining HPP practically and simply.
Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Pada Kabupaten/Kota Provinsi Sumatera Barat Tahun 2019-2023 Jannati, Ravikatul; Meirina, Elsa
Center of Economic Students Journal Vol. 8 No. 1 (2025): January-Maret (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v8i1.1087

Abstract

Pendapatan asli daerah adalah bagian penting dari pendapatan daerah yang berasal dari potensi yang dimiliki oleh daerah itu sendiri, dan dikumpulkan sesuai dengan peraturan daerah yang berlaku dan perundang-undangan yang berlaku. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah Pada Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dan teknik pengambilan sampel yang digunakan yaitu total sampling. Sampel penelitian ini yaitu 95 laporan realisasi Pajak Daerah, dan Retribusi Daerah. Data diperoleh dari Badan Pusat Statistik (BPS) https://www.bps.go.id/. Pengolahan data menggunakan Software Econometric Views (E-Views) versi 10. Hasil Penelitian ini menjelaskan bahwa Pajak Daerah berpengaruh positif signifikan terhadap Pendapatan Asli Daerah (PAD) pada Kabupaten/Kota Provinsi Sumatera Barat Tahun 2019-2023 dan Retribusi Daerah berpengaruh positif signifikan terhadap Pendapatan Asli Daerah (PAD) pada Kabupaten/Kota Provinsi Sumatera Barat Tahun 2019-2023.
IMPACT OF RESPONSIBILITY ACCOUNTING TREATMENT ON COST CONTROL EFFECTIVENESS Ovianti, Rima; Meirina, Elsa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.851

Abstract

This study aims to determine the impact of responsibility accounting treatment on the effectiveness of cost control. The population in this study were all employees of PT Andalan Mitra Prestasi. This study used purposive sampling technique with 28 respondents. This research is designed with a quantitative approach, because the variables used are numerical. The variables in this study are measured by numbers and data analysis with statistical techniques, namely multiple linear regression analysis using SPSS software version 29. The results showed that organizational structure and budget planning partially had a significant negative effect on the effectiveness of cost control, while the implementation of control and reporting partially had a significant positive effect on the effectiveness of cost control. And simultaneously organizational structure, budget planning, implementation of control and reporting have a significant positive effect on the effectiveness of cost control.
PENGARUH PENERAPAN GOOD SCHOOL GOVERNANCE TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH Dewi, Mike Kusuma; Ningsi, Sepri Hati; Meirina, Elsa; Annisa, Annisa; Septiana, Gina
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.159

Abstract

This study aims to analyze the influence of Good School Governance principles on the effectiveness of School Operational Assistance (BOS) fund management at Senior High School 11 Padang. The principles examined include participation, transparency, and accountability. The research employs a quantitative approach with a census method, encompassing the entire population of 75 respondents, consisting of the school principal, vice principals, treasurers, teachers, administrative staff, and school committee members. Research findings indicate that the principle of participation has a positive and significant effect on the effectiveness of BOS fund management with a regression coefficient of 0.2865 and p-value of 0.008 (p < 0.05). Meanwhile, the principles of transparency and accountability do not demonstrate statistically significant effects, with regression coefficients of 0.2232 (p-value 0.174) and 0.2020 (p-value 0.252), respectively. After that. At Senior High School 11 Padang. strengthen stakeholder participation and enhance transparency and accountability mechanisms in BOS fund management, despite the statistical insignificance of these two variables.
Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center in Padang City Ananda, Febryandhie; Meirina, Elsa; Hamdani Putra, Gerry; Rivandi, Muhammad; Umar, Desyani
Cahaya Pengabdian Vol. 1 No. 2 (2024): Desember 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v1i2.112

Abstract

The purpose of this activity is so that MSME actors can prepare business proposals and be able to analyze financial statements so that MSMEs are realized as efficient, healthy and high-growth businesses, able to become the people's economic strength and make a great contribution to national economic development. The activity began with observation and correspondence through WA to find out the needs of Micro, Small and Medium Enterprises (MSMEs) Then it was carried out by delivering material related to Improving the Quality of Financial Reports Using the Zahir Application. Community Empowerment Activities for MSMEs Through Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center were carried out in accordance with what was expected. This can be seen from the positive response of MSME actors. It is hoped that in the future similar training and mentoring activities can be held again in order to improve the knowledge and skills of MSME actors in compiling financial statements and analyzing financial statements in order to access capital in banking institutions and other financial institutions
The Influence Of Financial Literacy And Market Orientation On The Performance Of MSMEs Tasya Virgia; Elsa Meirina
International Journal of Management Research and Economics Vol. 2 No. 1 (2024): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i1.1450

Abstract

Recognizing the importance of MSMEs, the government is committed to continuing to encourage and develop MSMEs. Pesisir Selatan Regency is one of 19 districts/cities in West Sumatra that is very aggressively encouraging the revival of MSMEs. The purpose of this study was to examine the effect of financial literacy and market orientation on MSME performance. Quantitative research methods and questionnaires as data collection tools. A total of 88 questionnaires were collected from MSME players in IV Jurai District, the sample calculation used the slovin formula. Data processing using the SPSS application. The results showed that financial literacy has a positive effect while orientation has a negative effect on the performance of MSMEs. In accordance with the formulation of the hypothesis, it is concluded that financial literacy and market orientation affect the performance of MSMEs..
Pengaruh Opini Audit Tahun Sebelumnya dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Septiana, Gina; Haryadi, Teddy; Fani, Lastri Anggi; Dewi, Mike Kusuma; Meirina, Elsa
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1276

Abstract

Going concern is an assumption in accounting that estimates a business entity will continue in the long term and will not be liquidated in the short term. This research aims to analyze the audit opinion going concern through some factors: previous year’s audit opinion and solvability. This research use manufacturing sector companies listed in Indonesia Stock Exchange between 2017 -2023 as the sample. Population of this research is 128 companies. Research sample amounts to 50 companies selected with purpose sampling method, with observation period of 7 years. The method that been used to analysis the correlation between variable are logistic regression method. The results showed that partially, previous year’s audit opinion negatively affecting going-concern audit opinion. While the solvability positive influence on going-concern audit opinion.
Peranan Corporate Social Responsibility Terhadap Penghindaran Pajak Pada Bank Konvensional Meirina, Elsa; Hermanto, Yondra
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 2 No. 2 (2022)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v2i2.52

Abstract

The purpose of the research the author did was to determine the effect of CSR on the tax evasion. Objects in this study on conventional banks. The amount of data in this study is as much as 5 years 2016-2020. The Data in this research is sourced from secondary data obtained from the annual report, the financial statements of the conventional banks. Based on the results of the study, the variable observed. It can be concluded that CSR negatively affect the tax avaasion. Further research should increase the sample and the addition of the period to develop the research. And discuss the complete aspects of CSR, to further develop the indicators in addition to used in this study.
Pengaruh Literasi Keuangan dan Orientasi Pasar Terhadap Kinerja UMKM Virgia, Tasya; Meirina, Elsa
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 4 No 2 (2023): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v4i2.4786

Abstract

Recognizing the importance of micro, small and medium enterprises, the government is committed to continuing to encourage and develop them. This commitment should be a shared responsibility between the central and regional governments. Pesisir Selatan Regency is one of 19 regencies/cities in West Sumatra which is very aggressively encouraging the revival of micro, small and medium enterprises in the area. The purpose of this study was to examine the effect of financial literacy and market orientation owned by micro, small and medium enterprises on the performance of micro, small and medium enterprises. Quantitative research methods were used in this study with questionnaires as a data collection tool. A total of 88 questionnaires were collected from micro, small and medium enterprises in IV Jurai District. Sample calculation using slovin formula. Data processing using the SPSS application. The results of the study show that financial literacy has a positive effect while orientation has a negative effect on the performance of MSMEs. In accordance with the formulation of the hypothesis, it is concluded that financial literacy and market orientation affect the performance of Micro, Small and Medium Enterprises.
The Role of Corporate Social Responsibility and Intellectual Capital on Company Value in the Banking Sector Sari, Eliza; Meirina, Elsa
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

Company value is an important condition which is the main object for the company to continue to produce and increase company value as a continuation of the company's life in the future. This research aims to determine the influence of corporate social responsibility and intellectual capital on company value with good corporate governance as a moderating variable in the banking sector for the 2018-2022 period. The research method used is a quantitative method. The data collection technique used in this research is purposive sampling. The research samples were banking companies registered on the IDX with the number of samples used being 36 companies with a total of 5 years of research so that the final data used was 180 data. The research data analysis method uses Partial Least Squares (PLS) using the SmartPLS 4.0 application. The research results show that Corporate Social Responsibility (CSR) has no effect on company value. Likewise, Intellectual Capital (IC) has no effect on company value. In addition, Good Corporate Governance (GCG) does not moderate the relationship between CSR and company value, as well as between IC and company value.
Co-Authors Abaharis, Henryanto Afdaluddin Afdaluddin Amalia Syafitri Ananda, Febryandhie Annisa Annisa Dewi, Mike Kusuma Eflin, Niki Felia Anggraini Gina Septiana Gusairo Rigilang Aziora Helza Putri Nela Hermanto, Yondra Hidayat, Teguh Jannati, Ravikatul Lastri Anggi Fani Lathiva Gusna Diva Lathiva Gusna Diva Melfia Melfia Nazira, Nurul Niki Eflin Ningsi, Sepri Hati Oakar Alexander Ovianti, Rima Putra, Gerry Hamdani Rahmadia Martin Rivandi, Muhammad Sabablat, Lisha Ruraria Salkia Okta Yuaurelli Sari, Eliza Sari, Laynita Septiano, Renil Sinta Reflina Susanti, Febsri Syamanda, Rahmi Nofra Tasya Virgia Teddy Haryadi Umar, Desyani Virgia, Tasya Windi Gusmelianti Windi Gusmelianti Wismarita Wismarita Zulvia, Dewi