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Application of Zakat, Infak / Alms accounting based On PSAK 109 Febryandhie Ananda; Nugroho Noto Diharjo; Josua Sahala
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.220

Abstract

Study this aim for knowing application zakat, infaq / alms accounting based on PSAK 109 at the national amil zakat institution Yakesma Medan. Type research used _ is qualitative . subject study is national amil zakat institution Yakesma Medan. object research used _ is Application of PSAK 109 concerning zakat accounting . Infaq / alms . Data analysis technique used done descriptive qualitative . Research results that application accounting requirements required by PSAK No.109 include recognition , measurement , presentation , and disclosure . In matter confession measurement , and presentation of LAZNAS Yakesma Medan has apply in accordance with PSAK NO.109, meanwhile in matter disclosure of LAZNAS Yakesma Medan not yet disclose completely.
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA 19 KABUPATEN /KOTA PROVINSI SUMATERA BARAT PERIODE 2018-2020 Febryandhie Ananda; Habiburrahman Habiburrahman
Jurnal Inovasi Penelitian Vol 3 No 8: Januari 2023
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v3i8.2417

Abstract

Capital Expenditures, which include regional expenditures, need to be taken into account because they are related towith the sustainable development of infrastructure and public facilities, spending low capital can affect the performance of various government agencies.Capital Expenditure is the main requirement in providing minimum standards local government public services. Therefore, this research aims to knowing the effect of Regional Original Income and Allocation Funds Specifically for Capital Expenditures in 19 districts/cities of West Sumatra Province in 2018-2020. Dataused in this study is annual secondary data that is time series obtained from the Revenue and Expenditure Budget Realization Report Regions in West Sumatra Province in 2018 to 2020. Based onThe results obtained show that local revenue and special allocation funds have a positive effect on capital expenditures in 19 districts/cities of West Sumatra province in 2018-2020.
Pengaruh Biaya Produksi Dan Harga Pokok Produksi Terhadap Harga Jual Usaha Mikro Kecil Menengah Kecamatan Padang Utara Susri Andari; Febryandhie Ananda
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): Mei : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i2.749

Abstract

The selling price is an attempt to balance the desire to get maximum profit from a large increase in sales and a decrease in sales volume when the selling price charged to consumers is too expensive. This study aims to determine the effect of Production Costs and Production Costs on Selling Prices of Micro, Small and Medium Enterprises in North Padang District. Source of data used in this research is primary data. In using primary data when processing data, the data is found directly by circulating a list of statements (questionnaire). The population of this study is based on data from Padang city SMEs in 2021, namely the North Padang sub-district. The number of samples used in the study were 60 respondents. The analytical method used is multiple regression analysis. Based on the test results, it was found that Production Costs had a positive and significant effect on the Selling Price of Micro, Small and Medium Enterprises in North Padang District, and the Cost of Production had no effect on the Selling Price of Micro, Small and Medium Enterprises in North Padang District.
PENINGKATAN KUALITAS LAPORAN KEUANGAN MENGGUNAKAN APLIKASI ZAHIR PADA KELOMPOK TANI PETERNAK LEBAH TRIGONA KURANJI PADANG Laynita Sari; Renil Septiano; Dewi Zulvia; Febryandhie Ananda
Journal of Community Service Vol 4 No 2 (2022): JCS, Desember 2022
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.78 KB) | DOI: 10.56670/jcs.v4i2.86

Abstract

Tujuan kegiatan pengabdian kepada masyarakat (PkM) ini adalah mendeskripsikan bagaimana penggunaan aplikasi pencatatan laporan keuangan dan mengimplemetasi penerapan aplikasi Zahir Acoounting di kelompok tani peternak lebah trigona Kuranji Padang. Kegiatan diselenggarakan pada hari Rabu, 19 Oktober 2022 Rimbo Tarok, Kecamatan Kuranji Kota Padang. Manfaat dari kegiatan ini adalah untuk membantu kelompok tani peternak lebah trigona Kuranji Padang untuk menjadi pelaku UMKM yang sukses, meningkatkan produktivitas, tertib mencatat setiap transaksi keuangan melalui sistem aplikasi Zahir Acoounting sehingga dapat memperoleh informasi mengenai posisi keuangan dan kinerjanya secara akurat dan membantu kelompok tani peternak lebah trigona Kuranji Padang dalam mengembangkan usahanya. Adapun bentuk bentuk kegiatan yang dilakukan adalah berupa pelatihan tentang pengaplikasian Zahir Acoounting dan program pendampingan mengenai aktivitas usaha dan aplikasi Zahir Acoounting. Dengan diaplikasikannya software Zahir Acoounting akan lebih memudahkan kelompok tani peternak lebah trigona Kuranji Padang dalam melakukan pencatatan transaksi sehingga dapat meningkatkan perekonomian para kelompok tani
PENINGKATAN PEREKONOMIAN PENGRAJIN BATIK TANAH LIEK “SALINGKA TABEK” SOLOK Laynita Sari; Renil Septiano; Dewi Zulvia; Febryandhie Ananda
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.486

Abstract

The purpose of this Community Service activity is to improve the economy of the Solok “salingka tabek” clay batik craftsmen. Improving the economy is carried out by providing an understanding of accounting bookkeeping because there are many deficiencies encountered in connection with the recording and reporting of financial transactions. This is caused by the knowledge of the clay batik craftsman "salingka tabek" which is still very limited in the field of Accounting. By using accounting, it is hoped that the recording and reporting of financial transactions of the craftsmen will be more organized so that they can assist management in making decisions and improve the craftsmen’s economy of the "salingka tabek" clay batik industry
Akuntabilitas Pengelolaan Keuangan Daerah Dilihat Dari Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Pada Kantor Bkd Provinsi Sumatera Barat Tahun 2020 Nursal Nursal; Febryandhie Ananda
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.457

Abstract

This study aims to determine the influence of the Presentation of Financial Statements and Accessibility of Financial Statements on the Accountability of Regional Financial Management at the BKD office of West Sumatra Province the year is 2020. With the purposive sampling method as many as 40 respondents from BKD office employees. Using the SPSS 25 Application to test: Instrument Test (Validity Test, Reliability Test), Classical Assumption Test (Normality Test, Multicollinearity Test, Heterochedasticity Test) Hypothesis Test (T Test, Determination Test, Simple / Multiple Linear Regression Test). After testing, it was found that the presentation of financial statements has an influence on accountability of Regional Financial Management, which is mean that the hipotesis is accepted. Accessibility of Financial Statements has not influence on accountability of   Regional Financial Management, which is mean  that the hipotesis is not accepted.
The Effect of Facilitating Conditions on Implementing A Regional Financial Management Information System (SIPKD) at Padang City Hall Goverment Nurhikmah Nurhikmah; Febryandhie Ananda
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.109 KB) | DOI: 10.11594/baarj.01.01.03

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The government is trying to realize the excellent service to the community by building information technology in finance or accounting in relation to the financial management area. The purpose of this study to determine the influence of facilitating conditions on implementing a regional financial management information system (SIPKD). This research was conducted at Padang City Hall government. One hundred questionnaires have sent to companies, and only 80 questionnaires can be used. The data collection techniques uses aquestionnaire prepared by using the UTAUT konstuk. Quantitative analysis techniques and simple linear regression analysis is used as a data analysis technique with the help of SPSS 25. The analysis shows the facilitating conditions positive influence on the implementing a regional financial management information system (SIPKD).
Influence of Capital, Labor and Wage Levels on Production of Super Tofu Padang Riani Sutra; Febryandhie Ananda
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.809 KB) | DOI: 10.11594/baarj.01.01.04

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The purpose of this study was to determine the effect of capital, labor, and wage levels on company production. The research method uses quantitative descriptive with 36 samples from January 2016 until December 2018. Based on the partial t test it can be concluded that capital has a negative and significant effect on production. Based on the partial t test it can be concluded that the variable of labor does not affect production. Based on the partial t test it can be concluded that the wage level variable has positive and significant effect on production. Based on the simultaneous F test it can be said that capital, labor, and wage levels together affect production. The ability of the independent variable in explaining the dependent variable was 77.40%, while the remaining 22.60% was influenced by other variables apart from the variables studied
The Effect Social Influence on the Interest in Implementation A Regional Financial Management Information System (SIPKD) in Padang City Goverment Melda Hayati; Febryandhie Ananda
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.579 KB) | DOI: 10.11594/baarj.01.01.05

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This study aims to examine the effect of a social influence on the interest in implementation a regional financial management information system (SIPKD) in Padang PEMKOT. This study is all regional work units that use the regional financial management information system and is also based on the results of the 80 respondents who used the regional financial manager information system who has worked in the Padang City Hall government. In addition, this study uses research respondents who are distributed directly and uses simple linear regression techniques that aim to test research data with the help of SPSS 25. The study uses the social influence of independent variables and one dependent variable, namely: interest in implementation regional financial management information system. The results showed that social influence has a significant influence on the interest in implementation a regional financial management information system.
The Influence Of Budget Participation, Information Asymetricity And Budget Emphasis On Budget Gap On Community Empowerment Offices And Villages Of West Sumatera Province Febryandhie Ananda; Syamratul Ikhwan
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.506 KB) | DOI: 10.11594/baarj.01.02.01

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Budgetary slack is a gap by managers or subordinates in participating to budget by giving budget estimates that do not fit the actual situation. The purpose of this study to determine the influence of budget participation, asymmetry of information and budget emphasis towards budgetary slack. The research was conducted at Department of community empowerment and the village west sumatera province. The respondents in this study are those of the budget as many 40 samples were collected for analysis by using total sampling method. Designs in this research is quantitative method. Methods of data analysis using multiple regression analysis by SPSS 25.0 software program. The results shows that budget participation give positive effect and significant on the budgetary slack, asymmetry of information also give positive effect and significant on the budgetary slack and budget emphasis give positive effect and significant on the budgetary slack.