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All Journal Jurnal Ekonomi dan Bisnis Dharma Andalas Prosiding Konferensi Nasional PKM-CSR Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Masyarakat Dharma Andalas
Yanti, Nino Sri Purnama
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Sosialisasi Pasar Modal “Investasi Cerdas di Era Digital” bagi Siswa/i SMK N 8 Kota Padang Anggraini, Dina; Sartika, Dewi; Mulyani, Fitrah; Dahar, Reni; Yanti, Nino Sri Purnama; Valentina K, Yunita
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 3 No 1 (2024): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v3i1.1361

Abstract

Understanding the investment society is needed by means of continuous socialization involving various parties so that understanding of capital market literacy to the community can continue to grow, namely by socializing to the public, especially the millennial generation that investing in the capital market is easy, planned, and cheap. The introduction of capital market literacy as a means of saving shares for vocational students aims to educate students as a millennial generation to be interested in capital market investment so that it is hoped that students can be interested in participating in capital market investment education and then be interested and interested in saving shares by opening a capital market account. The method of implementing community service activities in the form of providing learning to partners in the form of capital market socialization "Smart Investment in the Digital Age" material to students of SMK N 8 Padang City
Penggunaan Aplikasi Akuntansi Bagi Asosiasi Bank Sampah Kota Padang Dahar, Reni; Rahmi, Fitria; Yanti, Nino Sri Purnama; Maharani, Khairiyah Sufi
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.2159

Abstract

Bank Sampah anggota asosiasi Bank Sampah kota Padang yang menjadi mitra pengabdian ini umumnya masih melakukan pencatatan akuntansi secara manual. Permasalahan yang dihadapi mitra dalam pengabdian ini adalah dalam pencatatan yang dilakukan secara manual menyebabkan kesulitan dalam melakukan pencatatan data tabungan per nasabah serta pembuatan laporan keuangan Bank Sampah. Aplikasi berbasis komputer sangat diperlukan dalam pengelolaan Bank Sampah untuk memudahkan petugas dalam mengelola administrasi. Proses penginputan data akuntansi akan dilakukan dalam excel for accounting sehingga Bank Sampah mampu menghasilkan laporan-laporan yang berhubungan dengan kegiatan Bank Sampah. Mulai dari buku persediaan, buku simpanan nasabah, laporan laba rugi dan laporan posisi keuangan. Metode yang dirancang dalam kegiatan ini dimulai dari Pengenalan prinsip akuntansi pada pencatatan bank sampah, Perhitungan harga pokok persediaan pada bank sampah (penghitungan harga katalog) dan Pengenalan aplikasi akuntansi pada bank sampah. Hasil dari kegiatan ini Bank sampah mitra mampu mengunakan aplikasi excel for accounting yang sudah dirancang sehingga sudah bisa mengoperasikan transaksi memiliki data rinci persediaan, jumlah simpanan per nasabah dan laporan keuangan Bank Sampah.
Pengaruh Agresivitas Pajak, Leverage, dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Fernanda, Heru; Yanti, Nino Sri Purnama
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1513

Abstract

This study aims to examine Tax Aggressiveness, Leverage and Profitabilitas on Earnings Management. The dependent variable in this study is Earnings Management. While the independent variables are Tax Aggressiveness, Leverage and Profitabilitas. The population in this study are Manufacturing Companies on the Indonesia Stock Exchange in 2020-2022. The sampling method used was purposive sampling method so that 12 samples were obtained. The total number of data processed in this study was 232 data. The type of data used is secondary data. The data analysis method used in this research is multiple regression. The results of this study indicate that Tax Aggressiveness Test results from the Tax Aggressiveness obtained a t-count value of 1,519< t-table 2,69389 with a significant value of 0.139 where the significance value is > 0.05 and Leverage test results obtained a t-count value of -0,257 < t- table 2,69389 with a significant value of 0.798 where the significant value is > 0.05 so it has no significant effect on Earnings Management. While Profitabilitas test results obtained t value of -1,666 < t-table 2,69389 with a significant value of 0.105 where the significant value <0.05. so that it has no significant effect on Earnings Management
Dari Manual ke Strategis: Penerapan Analisis CVP dalam Pengambilan Keputusan Laba UMKM Tempe Big Family Yanti, Nino Sri Purnama; Natalia, Gita; Dahar, Reni; Rahmi, Fitria
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 27 No 2 (2025): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v27i2.2214

Abstract

UMKM Pabrik Tempe Big Family is one of the micro enterprises that plays an important role in driving the local economy in Padang City. Throughout its business operations, profit calculations have been carried out manually without the use of a structured analytical approach. This study aims to apply Cost-Volume-Profit (CVP) analysis as a tool to support better and more strategic profit planning. The analysis methods include the break-even point (BEP), margin of safety, and the calculation of required sales to achieve the targeted profit. Based on operational data from January to May 2025, the break-even sales point was found to be IDR 86.927.766, with a margin of safety of IDR 87.384.734 or 50,13%. To achieve a 35% profit target over the next five months, the business must generate sales of IDR 199.906.799, which would result in a profit of IDR63.890.750. These results demonstrate that the use of CVP analysis can serve as an effective foundation for financial planning and help business owners set measurable and achievable profit goals. Abstrak UMKM Pabrik Tempe Big family merupakan salah Usaha Mikro, Kecil dan Menengah yang turut berperan sebagai penggerak ekonomi di Kota Padang. selama menjalankan usahanya, perhitungan laba masih dilakukan secara manual tanpa menggunakan pendekatan analisis yang sistematis. Penelitian ini bertujuan untuk menerapkan analisis Cost Volume Profit (CVP) sebagai alat bantu dalam perencanaan laba yang lebih terarah dan strategis. Metode yang digunakan meliputi analisis Break Even Point (BEP), Margin of Safety, dan juga perhitungan penjualan yang dibutuhkan untuk mencapai target laba. Berdasarkan data operasional bulan Januari hingga Mei 2025, diperoleh hasil bahwa titik impas penjualan berada pada angka Rp86.927.766, dengan margin of safety sebesar Rp87.384.734 atau 50,13%. Untuk mencapai target laba sebesar 35% dalam lima bulan ke depan, UMKM ini harus memperoleh penjualan sebesar Rp199.906.799,- yang akan menghasilkan laba sebesar Rp63.890.750,-. Hasil ini menunjukkan bahwa penerapan analisis CVP dapat menjadi dasar perencanaan keuangan yang lebih efisien dan membantu pemilik usaha dalam menetapkan strategi pencapaian laba secara terukur.
Co-Authors DEWI SARTIKA DINA ANGGRAINI Fernanda, Heru Fitria Rahmi Fitria Rahmi Maharani, Khairiyah Sufi Mulyani, Fitrah Natalia, Gita Reni Dahar Valentina K, Yunita