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All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Akuntansi Kompetif Jurnal Riset Akuntansi Politala Journal of Applied Accounting And Business (JAAB) 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
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pelatihan Penyusunan Laporan Keuangan Berbasis SAK EMKM Bagi Pengusaha Produksi Tas Kota Padang Rissi, Dita Maretha; Elvaretta, Dissa; Herman, Lisa Amelia; Ermataty, Ermataty
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan ilmu pengetahuan mengenai penyusunan laporan keuangan berbasisi SAK EMKM level usaha UMKM yang dipilih yaitu usaha Produksi Tas di Kota Padang. Usaha ini sudah didirikan sejak tahun 2007 yang beralamat di Ampang kota Padang. Usaha ini dipimpin dan dikelola oleh Bapak Tri Santono yang merupakan keahlian turunan dari keluarga. Permasalah saat ini pada Usaha produksi tas adalah belum diterapkannya pencatatan keuangan yang jelas. Dampak dari tidak adanya pencatatan keuangan ini adalah pemilik kesulitan mengetahui jumlah laba/rugi usaha setiap periodenya dan sulit untuk mengambil keputusan yang tepat dalam mengembangkan usahanya. Metode pelaksanaan kegiatan ini diawali dengan survei dan wawancara tahap kedua diberikan pelatihan mengenai cara mencatat transaksi harian, cara mencatat perhitungan bahan dari pabrik ke bagian penjualan, cara menjurnal, dan cara membuat laporan keuangan. Pada tahap ketiga dilakukan monitoring untuk mngetahui hambatan yang dirasa oleh mitra.
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2022 Lilis, Lilis Karlina; Sriyunianti, Fera; Rissi, Dita Maretha
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.287

Abstract

This study seeks to determine the impact of leverage, liquidity, profitability, company size, company age, and audit quality on the quality of financial reports for property and real estate firms listed on the IDX during the period of 2018-2022. This study employs a quantitative research methodology with associative strategy. This study included property and real estate companies listed on the Indonesia Stock Exchange (BEI) between 2018 and 2022. The sample size was 191 individuals, as determined by the method of purposive sampling. Multiple linear regression analysis is used as the analytical procedure. According to research findings, leverage, liquidity, profitability, company size, company age, and audit quality all influence simultaneously the quality of financial reports. The quality of financial reports is affected by liquidity, company size, and company age. However, leverage, profitability, and audit quality have no bearing on the quality of financial reports.
Penerapan Aplikasi MYOB Accounting dalam Penyusunan Laporan Keuangan pada CV ABC Zahara, Zahara; Andriani, Wiwik; Rissi, Dita Maretha; Rosalina, Eka
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 1 (2024): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i1.4868

Abstract

This research aims to see and provide an overview of the preparation of financial reports using MYOB software that can be used by MSMEs in general. This research uses a qualitative approach with data collection methods using interviews, observation and documentation. Through interviews conducted with CV ABC, it shows that they still have difficulties in preparing technology-based financial reports so they use MYOB as one of the solutions to these problems. Based on observations, the use of MYOB at CV ABC has been running quite effectively so that it can have a big impact on better business development. If the preparation of financial reports has been carried out accurately, the business owner will find it easier to control his business activities. It is hoped that the use of MYOB in preparing financial reports can be maximized for various types of business lines. The better the use of MYOB, the better the quality of the preparation of financial statements. Although there are many other accounting software, the use of MYOB can be said to be more flexible in its use.
PENGARUH SIKAP KEUANGAN, PENDAPATAN, DAN GENDER TERHADAP PENGELOLAAN KEUANGAN KELUARGA Ramadhani, Mardiatul; Rissi, Dita Maretha; Sriyunianti, Fera
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.242

Abstract

This study aims to determine and analyze the effect of financial attitudes, income and gender in family financial management. This study is a type of quantitative. The data used in this study is primary data with a data collection method using questionnaire sheets distributed to respondents. The population of this study is people who live in South Nagari Kajai West Pasaman.  The sample in this study was 150 respondents. The sampling technique in this study is convenience sampling. The analysis method in this study uses multiple linear regression analysis using the SPSS version 25 application. The results of this study show that partial  financial attitudes, income and gender have a significant effect in family financial management in Nagari Kajai Selatan, West Pasaman.  Simultaneously that financial attitudes, income and gender together have effect in family financial management in South Nagari Kajai West Pasaman.
ANALISIS PEMAHAMAN MAHASISWA TERHADAP KONSEP DASAR ASET, KEWAJIBAN, EKUITAS, DAN JURNAL DALAM MENINGKATKAN EFEKTIVITAS PRAKTIK KERJA LAPANGAN Ummarha, Nadhifah Yonas; Rissi, Dita Maretha; Sriyunianti, Fera; Ermatati Hatta
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.250

Abstract

This research aims to understand students' comprehension of the fundamental concepts of assets, liabilities, equity, and journals in enhancing the effectiveness of Work Practice (Internship). The study employs a qualitative research approach, with the research informants being 30 students from the Accounting Department of Politeknik Negeri Padang, selected based on their GPA grouping. The research was conducted on final-year students of the Accounting Department of Politeknik Negeri Padang  for the academic year 2022/2023, namely the Diploma of Accounting and Applied Bachelor of Accounting. The research findings indicate that (1) a number of students with an accounting background have an initial advantage in comprehending basic accounting concepts. (2) several conditions related to students' understanding of the concepts of assets, liabilities, equity, and journals were identified. (3) enhancing students' comprehension and improving the effectiveness of fieldwork practices, collaborative efforts between educational institutions and relevant industry stakeholders are necessary
Pelatihan Penyusunan Laporan Keuangan Berbasis SAK EMKM Bagi Pengusaha Produksi Kayu Kota Padang Rissi, Dita Maretha; Elvaretta, Dissa; Herman, Lisa Amelia; JR, Syafira Ramadhea; Mustika, Rasyidah; Gustati, Gustati; Surya, Firman; Angriani, Ria
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan ilmu pengetahuan mengenai penyusunan laporan keuangan berbasisi SAK EMKM level usaha UMKM yang dipilih yaitu usaha Produksi Kayu di Kota Padang. Usaha ini telah berdiri sejak tahun 2000 dan berlokasi di kota Padang. Usaha ini dipimpin dan dikelola oleh Bapak Zul. Permasalah saat ini pada Usaha produksi kayu adalah belum diterapkannya pencatatan keuangan yang jelas. Dampak dari tidak adanya pencatatan keuangan ini adalah pemilik kesulitan mengetahui jumlah laba/rugi usaha setiap periodenya dan sulit untuk mengambil keputusan yang tepat dalam mengembangkan usahanya.  Metode pelaksanaan kegiatan ini diawali dengan survei dan wawancara, kemudian dilanjutkan dengan pelatihan mengenai cara mencatat transaksi harian, melakukan penjurnalan, dan menyusun laporan keuangan sederhana sesuai dengan SAK EMKM. Tahap akhir dilakukan monitoring untuk mengetahui sejauh mana pemilik usaha memahami dan mampu menerapkan pencatatan keuangan dalam kegiatan usahanya.
PERSEPSI KEPATUHAN PERPAJAKAN YANG DIPENGARUHI OLEH KEADILAN PROSEDURAL, KEADILAN DISTRIBUTIF, DAN KEADILAN RETRIBUTIF Herman, Lisa Amelia; Rissi, Dita Maretha; JR, Syafira Ramadhea
Jurnal Akuntansi Kompetif Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1279

Abstract

Pajak merupakan sumber pendapatan yang paling dapat diandalkan untuk membiayai pengeluaran pemerintah. Pemerintah lebih leluasa menggunakan hasil pajak untuk membiayai berbagai kebutuhan dibandingkan dengan sumber pembiayaan lainnya. Kenyataan yang menyakitkan saat ini adalah pemerintah di Indonesia malah menghadapi banyak masalah dengan membiayai defisitnya dalam beberapa tahun terakhir. Banyak warga terus menghindari pajak. Konsekuensinya, kepatuhan wajib pajak terhadap peraturan perpajakan yang berlaku menjadi tujuan utama pemerintah. Oleh karena itu, pemahaman tentang faktor pendorong kepatuhan wajib pajak menjadi topik yang penting untuk dikaji secara ilmiah. Penelitian ini dimaksudkan untuk melihat pengaruh faktor psikologis sosial yaitu keadilan prosedural, keadilan distributif dan keadilan retributif terhadap kepatuhan wajib pajak terhadap 107 wajib pajak bukan pegawai di Kota Padang. Data primer dikumpulkan melalui kuesioner dan dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga variabel masing-masing keadilan prosedural, keadilan distributif dan keadilan retributif berpengaruh terhadap kepatuhan wajib pajak. Ditjen Pajak mengharapkan komitmennya untuk meningkatkan citra yang baik di mata masyarakat sehingga berujung pada peningkatan kepercayaan terhadap pengelolaan pajak. Sehingga kepatuhan pajak dapat ditegakkan dan dipatuhi secara sukarela.
Pengaruh Pengetahuan, Tingkat Kepercayaan, dan Risiko Terhadap Minat Penggunaan Fintech Lending (Studi pada Pengguna Fintech Lending di Kecamatan Koto Tangah Kota Padang) Febyola, Vina; Rissi, Dita Maretha; Maulina, Vira
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.98

Abstract

The rapid growth of digital financial technology has encouraged the emergence of financial technology (Fintech) services, including Peer-to-Peer (P2P) Lending or Fintech Lending, which provides easier access to funding. However, the adoption of Fintech Lending in Indonesia, particularly in Koto Tangah District, Padang City, still faces challenges related to knowledge, trust, and risk. This study aims to analyze the influence of knowledge, level of trust, and risk on the intention to use Fintech Lending. Using a quantitative approach and survey method, data were collected from 105 MSME actors who actively use Fintech Lending services, specifically PNM Mekaar and Amartha in Koto Tangah District, Padang City, and analyzed using multiple linear regression with the assistance of SPSS. The results show that knowledge and trust have a positive and significant effect on the intention to use Fintech Lending, while risk has no significant effect. These findings indicate that better understanding and stronger trust in system security and service reputation increase users’ willingness to adopt Fintech Lending, while risk becomes less influential among users with adequate literacy. This study highlights the importance of digital education and system transparency to strengthen public trust in technology-based financial services.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Sektor Consumer Non-Cyclical di Bursa Efek Indonesia (2020–2024) Handayani Z, Desi; Hayati, Triana Nurul; Rissi, Dita Maretha
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.374

Abstract

This study examines the effect of related party transaction, inventory intensity, fixed asset intensity, and independent commissioners on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with firm size and leverage as control variables. Tax avoidance is measured using the Effective Tax Rate (ETR) as a proxy. The study employs a quantitative approach through multiple regression analysis using SPSS Statistics 31 and secondary data obtained from audited annual financial statements. The sample was determined using purposive sampling, resulting in 27 companies observed over five years. The results indicate that related party transaction and inventory intensity significantly affect tax avoidance, while fixed asset intensity and independent commissioners have no significant effect. Simultaneously, all independent variables together with firm size and leverage significantly influence tax avoidance. This study provides theoretical contributions to the accounting literature, particularly in taxation related to tax avoidance, and practical implications as a reference for stakeholders and policymakers in enhancing the effectiveness of tax regulations.
Pengaruh Profitabilitas , Likuiditas, NPL, Keputusan Investasi Dan Keputusan Pendanaan Terhadap Nilai Perusahaan Rissi, Dita Maretha; Nurpadila, Anisa; Chandra, Novrina; Elvaretta, Dissa
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 28 No 1 (2026): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v28i1.2327

Abstract

This study aims to analyze the effect of profitability, liquidity, non-performing loans, investment decisions, and funding decisions on the value of banking companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with multiple linear regression analysis tools processed using SPSS software version 26. The data used is secondary data from the annual financial reports of conventional banks selected through purposive sampling, totaling 62 observations. The results show that profitability has a positive effect on company value, while liquidity and non-performing loans have a negative effect on company value. Investment decisions have a positive effect on company value, and financing decisions have no effect on company value. The results of this study reinforce the signaling theory, which explains that financial information can provide signals about a company's prospects and value. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, non performing loan, keputusan investasi, keputusan pendanaan terhadap nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan alat analisis regresi linerar berganda yang diolah mengunakna software SPSS versi 26. Data yang digunakan merupakan data sekunder dari laporan keuangan tahunan bank konvensional yang dipilih melalui Teknik purposive sampling sebanyak 62 observasi. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap nilai perusahan, likuiditas dan non performing loan berpengaruh negatif terhadap nilai perusahaan. Keputusan investasi berpengaruh positif terhadap nilai perusahaan dan keputusan pendanaan tidak berpengaruh terhadap nilai perusahaan. Hasil penelitian ini memperkuat teori sinyal yang menjelaskan bahwa informasi keuangan dapat memberikan sinyal mengenai prospek dan nilai perusahaan.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Angriani, Ria Armel Yentifa Armel Yentifa Aulia Putri Andini Chandra, Novrina Dedy Djefris Desi Handayani Eka Rosalina Elvaretta, Dissa Ermatati Ermatati, Ermatati Ermataty, Ermataty Febriani, Tika Arizona Febyola, Vina Fera Sriyunianti Fitra Oliyan Gustati Gustati Hana Dwi Fani Ariska Handayani Z, Desi Haslina, Welsi Hatta, Ermatati Hayati, Triana Nurul I Gusti Bagus Wiksuana Ikhsani, Cindy Orlanda Irda Rosita Jr, Syafira Ramadhea Lamesya Fazilah Lilis, Lilis Karlina Maulina, Vira May Neni Elviadmi Mustika, Rasyidah Nurpadila, Anisa Putri, Kurniawati Ramadhani, Mardiatul Syafira Ramadhea Jr Syafira Ramadhea Jr Ulfi Maryati Ummarha, Nadhifah Yonas Wiwik Andriani Zahara Zahara