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All Journal JAM Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Dita Maretha Rissi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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Hubungan Penerapan Good Corporate Governance (GCG) dengan Risiko Financial Perbankan Maretha Rissi, Dita; Amelia Herman, Lisa
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.12

Abstract

This research is a quantitative study. The purpose of this study was to determine the relationship between the implementation of good corporate governance (GCG) and the financial risk of banking at Bank Nagari, starting from 2015-2019. In the principles of good corporate governance (GCG), there are principles of transparancy, accountability, responsibility, independence and fairness. This research is built on the belief that by implementing GCG in Bank Nagari, the Bank has a strong internal management and can automatically minimize financial risks that can harm Bank Nagari. The data collection methods used in this study were interviews and documentary studies conducted at the Compliance Work Unit and the Risk Management Division at Bank Nagari, Padang Head Office. The data obtained were analyzed using the Spearman Rank Correlation method. The results of this study indicate that there is a very strong relationship between the implementation of good corporate governance (GCG) and banking financial risk at Bank Nagari, where the implementation of good GCG principles is believed to strengthen the internal conditions of Bank Nagari effectively and efficiently as well as financial risk. minimized. In addition, the research results also show that the motivation of Bank Nagari in implementing GCG from 2015-2019 is getting better based on the results of self-assessments that are conducted annually.
Pelatihan Pemanfaatan Perangkat Lunak “Mind Own Your Business” (MYOB)- For Accounting V.25 Sebagai Media Pembukuan Pada Toko One Bangunan Kelurahan Bandar Buat Kota Padang Maretha Rissi, Dita; Hatta, Ermatati; Oliyan, Fitra; Amelia Herman, Lisa
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.13

Abstract

Toko One Bangunan is located at Jalan Gadut, Bandar Subdistrict, for 6 employees. Toko One Bangunan was a family business and now has several branches in the city of Padang, but the responsibility has been given to each child. So that the shop in Gadut is held by Mr. Alfi. To be able to find out business results and conduct business analysis, financial reports or business results reports through bookkeeping are sufficient and suitable for business lines. However, the One Bangunan store business which is managed by Mr. Alfi has not carried out adequate financial accounting in accordance with MSME-based records. Mr. Alfi only has 1 small book which is used as a record of incoming money per day. So it will be difficult for business owners to know the development of this business and also not be able to make proper economic decisions because no financial reports are produced as the basis for the analysis. This condition is also related to the closure of Mr. Alfi's furniture business, which was established in 2009. One of the reasons for this is the closure of the furniture business because there is no bookkeeping. Meanwhile, for every sale, there are some customers who do not immediately pay in cash. So it is difficult for owners to monitor customers who have not paid off their obligations. The purpose of this activity is to help the One Bangunan store business to book its business using Mind Your Own Business (MYOB) for Accounting V.25 software which is very suitable for this type of business to apply. The software offered is very simple to use by beginners and can generate financial reports automatically from the transactions that have been inputted. So that with this computerized bookkeeping can help work quickly and accurately, later business owners can use these financial reports as study material to analyze their business and be able to maintain their business in the future.
PELATIHAN DAN PEMBENAHAN MANAJEMEN BISNIS DAN PEMBUKUAN KUPIAH TRADISIONAL PADA PENGRAJIN “LILI KOLEKSI” KECAMATAN LUBUK KILANGAN KOTA PADANG HATTA, ERMATATI; Maretha Rissi, Dita; Haslina, Welsi; Gustati
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.14

Abstract

Lili Collection is one of the traditional skullcap craftsmen who are on Jl. Beringin RT 01 / RW 01, Lubuk Kilangan Subdistrict, Padang City since 2009. With the speed of development in the industrial world, this business is experiencing difficulties in developing its business and losing market share. This handicraft business has not carried out financial bookkeeping in accordance with UMKM standards. The purpose of this activity is to help traditional skullcap craftsmen to develop their businesses through training and business management and bookkeeping improvements tailored to this type of business, namely MSMEs. So that the hope of this activity is that it can help partners develop their businesses and gain market share in the eyes of the community through proper business management. What is no less important is the existence of this activity, it is hoped that partners will be able to do financial bookkeeping properly according to the MSME standards. This bookkeeping is useful for partners to know their financial position and make this financial information the basis for future decision making.
Pengaruh Kualitas Audit Terhadap Hubungan Pengungkapan Other Comprehensive Income Dengan Relevansi Nilai Informasi Akuntansi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Firman Surya; Rangga Putra Ananto; Dita Maretha Rissi
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.35

Abstract

OCI components contain high assumptions, estimates and judgments from managements, therefore, high quality audits may improve the value relevance of OCI. The aims of this research is to analyze the effects of audit quality on relationship of other comprehensive income disclosure with value relevance of accounting information on companies listed in Indonesia Stock Exchange for 2014-2016. Other comprehensive income as independent variable is measured by OCI ratio. Methods of data analysis in this research using multiple linear regression analysis. The results of this research show that the disclosure of other comprehensive income that supported by audit quality may increase the value relevance of accounting information. This results obtained from the F test significant value of 0.000 (<0.05) with the level of influence of 24.1% as evidenced by the value of adjusted R2. Based on the results of the research are expected to related parties in the capital market may encourage capital market participants to optimize the information contained in the financial statements, including information on other comprehensive income.
Pelatihan dan Pembenahan Manajemen Keuangan dan Administrasi Pada Yayasan PAUD dan TK Musa Enda Padang Ermatati Hatta; Rangga Putra Ananto; Armel Yentifa; Ulfi Maryati; Dita Maretha Rissi
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.36

Abstract

The use of money in the foundation must be accountable for the smooth achievement of educational goals. The purpose of financial management at the institution of education is to regulate all matters related to finance. Based on data that has good and adequate financial management and administration in accordance with applicable standards, it has not been applied to many PAUD Foundations and Kindergartens. So that the process of financial and administrative management has not been carried out properly and has resulted in a lack of accountability for school activities each period. The purpose of this service is to provide training and financial management and administration improvements to the PAUD Foundation and Musa Enda TK in the city of Padang. The expected result of this service is the existence of financial management and the improvement of good administration for the continuity of the school in the future.
Analisis Pengambilan Keputusan Taktis: Tetap Mempertahankan Koran Cetak atau Mengganti ke Media Online Maryati, Ulfi; Putri, Kurniawati; Yentifa, Armel; Maretha Rissi, Dita
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.51

Abstract

Printed Newspaper readers began to decline with development of technology, and online media readers increased. Printed newspaper companies must take a decision whether to keep the printed newspaper or change to online media. This research is a quantitative applied research using a case study approach. Data collection techniques used were interviews, observation and documentation. This study uses primary data, the analytical method used is thematic analysis, Hansen Mowen's tactical decision making steps, and rational theory models. The results of this research that switching to online media is more profitable going forward for companies, because online media do not cost as much as printed newspapers. Online media does not require ink, paper and operational vehicles such as print newspapers.
Pelatihan Pembenahan Pembukuan Pada Usaha Roti Idola Bukittinggi Hatta, Ermatati; Maretha Rissi, Dita; Maryati, Ulfi; Mustika, Rasyidah; Haslina, Welsi
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.52

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a role for the community in the midst of an economic crisis. By fostering MSMEs, it is believed that economic recovery can be achieved. Basically, MSMEs are mostly informal in nature and therefore tend to be easier for new entrepreneurs to enter. Accounting information has a very important influence on achieving business success, including for small businesses. Accounting information in the form of financial statements can be the basis for MSMEs to make decisions in managing small businesses, including market development decisions, price development, and others. Micro, Small and Medium Enterprises (MSMEs) are synonymous with the lack of awareness to run bookkeeping well in the business world. So that the bookkeeping and filing processes have not been carried out properly and result in a lack of accountability for activities every period. The purpose of this service is to provide training and improvement of bookkeeping and filing at the Idol Bread Business in the city of Bukittinggi. The expected outcome of this dedication is the existence of a bookkeeping process and the improvement of good filing for the sake of business continuity in the future.
Pelatihan “Typing Master” Pada Siswa Smk BNM Plus Pariaman Haslina, Welsi; Maretha Rissi, Dita; Hatta, Ermatati; Maryati, Ulfi; Mustika, Rasyidah
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.54

Abstract

The development of information and communication runs rapidly in the current modern era. So many technological discoveries in the field. Of course the impact is now making it easier for all the needs and desires of humans and will continue to grow every second. Formerly humans used typewriters to make letters, office administration, and other jobs related to typing. Over time and the development of technology, typewriters gradually replaced by the presence of a computer. The use of computers can help work in terms of making tasks both from the office and from school. So typing skills quickly and precisely are needed. Vocational school is a level of formal education that is ready to go into the world of work. The PKM activity was carried out at SMK Plus BNM Pariaman because this school only taught theories about typing 10 fingers without providing special training. So by giving theory alone, students are not accustomed to typing 10 fingers in accordance with adequate procedures. The goal of this activity is to increase the knowledge and skills of students to implement a 10-finger typing system and without looking at the keyboard. With this skill, the school will create graduates that are in line with industry needs.
Pengaruh Likuiditas, Profitabilitas, Financial Leverage, dan Arus Kas Operasi Dalam Memprediksi Kondisi Financial Distress Maretha Rissi, Dita; Amelia Herman, Lisa
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.143

Abstract

Financial distress occurs before the bankruptcy of a company. Thus the financial distress model needs to be developed, because by knowing the company's financial distress from an early age, it is hoped that actions can be taken to anticipate conditions that lead to bankruptcy. Financial distress can be measured through financial statements by analyzing financial statements. This study aims to determine and analyze the effect of liquidity, profitability, financial leverage, and operating cash flow in predicting financial distress conditions for manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. Data from the company's official website and completed from the IDX and ICMD websites. There are independent variables, namely liquidity, profitability, financial leverage, and operating cash flow, while the dependent variable in this study is financial distress. The data analysis method used in this research is logistic regression analysis method which aims to determine the role of each independent variable in influencing the dependent variable. The results of this study indicate that liquidity has no effect on financial distress, meaning that if the company is able to pay its debts well, then it is likely that the company will not experience financial distress. Profitability has no effect on financial distress, meaning that the size of the company's profit value has no effect on the company so that it avoids financial distress conditions. Financial leverage has a positive effect on financial distress, meaning that if the company has higher debt and is not followed by high sales results, it can allow failure to pay debts which causes the company to be in financial distress. Cash flow has no effect on financial distress, meaning that if the company has a good operating cash flow value, it will not experience financial distress.
Pengaruh Latar Belakang Pendidikan Terhadap Prestasi Mahasiswa Akuntansi Desi Handayani; Gustati Gustati; Dita Maretha Rissi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

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

Abstract

ABSTRACT This research is a quantitative descriptive study that aims to see whether there is an influence of educational background on the GPA of Accounting students in D3 or D4 of Padang State Polytechnic (PNP). The population of this research is the GPA of 2015 to 2018 Accounting D3 and D4 PNP Study Program with high school and vocational education backgrounds. Sampling of research using the Census method. Data collected were 253 D3 Study Program students and 225 D4 Study Program students. For the purposes of data processing researchers use SPSS version 20.0, to test hypotheses using simple regression. In order to obtain the results of in-depth analysis, researchers also carried out descriptive analyzes, histogram curves and cross tabulations. Processing results show that in Accounting D3, educational background has an effect in determining the high GPA. As for Accounting D4 Study Program, educational background does not affect student GPA. ABSTRAK Penelitian ini merupakan penelitian deskriptif kuantitatif yang bertujuan untuk melihat apakah terdapat pengaruh latar belakang pendidikan terhadap IPK mahasiswa Akuntansi Prodi D3 ataupun Prodi D4 Politeknik Negeri Padang (PNP). Populasi penelitian ini adalah IPK mahasiswa Angkatan 2015 sampai 2018 Akuntansi Prodi D3 dan Prodi D4 PNP berlatar belakang pendidikan SMA, SMK dan MAN. Pengambilan sampel penelitian menggunakan metode Sensus. Data yang berhasil dikumpulkan adalah 253 mahasiswa Prodi D3 dan 225 mahasiswa Prodi D4. Untuk keperluan pengolahan data peneliti menggunakan SPSS versi 20.0, untuk menguji hipotesis menggunakan regresi sederhana. Guna mendapatkan hasil analisis yang mendalam, peneliti juga melakukan analisis deskriptif, kurva histogram serta tabulasi silang. Hasil pengolahan menunjukkan bahwa pada Prodi D3 Akuntansi, latar belakang pendidikan berpengaruh dalam menentukan tingginya IPK. Sedangkan untuk Prodi D4 Akuntansi, latar belakang pendidikan tidak mempengaruhi IPK mahasiswa.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Armel Yentifa Armel Yentifa Aulia Putri Andini Dedy Djefris Desi Handayani Elvaretta, Dissa Ermatati Ermatati, Ermatati Ermataty, Ermataty Febriani, Tika Arizona Fera Sriyunianti Fitra Oliyan Gustati Gustati Hana Dwi Fani Ariska Haslina, Welsi Hatta, Ermatati I Gusti Bagus Wiksuana Ikhsani, Cindy Orlanda Irda Rosita Lamesya Fazilah Maulina, Vira May Neni Elviadmi Mustika, Rasyidah Putri, Kurniawati Syafira Ramadhea Jr Syafira Ramadhea Jr Ulfi Maryati