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All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION MAJAMATH: Jurnal Matematika dan Pendidikan Matematika JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis JURNAL KOULUTUS Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Eksplorasi Akuntansi (JEA) ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Ilomata International Journal of Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara Bima Journal : Business, Management and Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic International Journal of Advanced Science Computing and Engineering Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research SJEE (Scientific Journals of Economic Education)
Wiwik Andriani
Politeknik Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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FINANCIAL MANAGEMENT OF NAGARI OWNED ENTERPRISES (BUMNAG) AND ITS IMPACT ON COMMUNITY WELFARE Dandi Aprila; Wiwik Andriani; Rangga Putra Ananto
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.4461

Abstract

Background: Based on the initial observations that have been made, it was found that the application of the principle of transparency in the management of BUMNag in Nagari X had not been appropriately implemented because many programs from BUMNag were unknown to the public even though the program was already running. This is caused by the need to disseminate information to the public by BUMNag. Then, based on data accessed through the official Nagari website, there have yet to be any financial reports that the public can access. Furthermore, based on observations, no vision and mission of BUMNag could describe the commitment of BUMNag in Nagari X. The governance of BUMNag should pay attention to applying the principle of transparency to information as a form of accountability to the public. The duties and responsibilities carried out by BUMNag in Nagari X have yet to be carried out following the rules stipulated in Dharmasraya Regent Regulation Number 42 of 2018 concerning Nagari-Owned Enterprises. A business entity, if managed properly, will certainly be able to provide benefits to various parties and can have a positive influence on village development, community welfare, and others.Purpose: This study aims to determine and explain the influence of accountability, transparency, and organizational commitment in managing Nagari-Owned Enterprises (BUMNag) funds on people's welfare.Research Method: The research method uses a quantitative approach. The population in this study is the strata of society in Nagari X. The selection of samples was made by stratified random sampling technique with 98 respondents.Research Results: The results showed that accountability, transparency, and organizational commitment in the management of Nagari-Owned Enterprises (BUMNag) funds positively improved community welfare.Novelty: This research is the first study to discuss the financial management of BUMNAg and its impact on people's welfare using qualitative methods.
Village Fund Accounting Model in Realizing Nagari Financial Accountability Armel Yentifa; Wiwik Andriani; Syafira Ramadhea Jr; Dandi Aprila; Gusmita Sofia
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.895

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand. It is hoped that through this research, the implementation of accrual-based accounting can be further improved so that accountability in managing village funds can be achieved as expected.
The Influence of Financial Literacy and Educational Background on the Financial Governance of Nagari Owned Enterprises Wiwik Andriani; Rangga Putra Ananto; Zahara Zahara; Dandi Aprila
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.928

Abstract

Initial observations carried out at Nagari-Owned Enterprises (BUMNag) in Nagari Z found that BUMNag managers' understanding of good financial governance still needed to be improved, causing the financial governance of BUMNag in Nagari Z not to be improved. This is due to a need for more training regarding financial literacy and a mismatch in the educational background of the BUMNag managers. This research aims to determine and analyze the influence of financial literacy and educational background on financial governance in Nagari-owned enterprises (BUMNag) in Nagari Z. The approach used in this research is quantitative with a survey method. The data used in this research is primary data obtained from distributing questionnaires to managers of Nagari-owned enterprises in Nagari Z with 83 respondents. The sampling method used in this research is the stratified random sampling method. The research results show that financial literacy and educational background partially influence the financial governance of BUMNag in Nagari Z. In line with these results, financial literacy and educational background simultaneously influence the financial governance of BUMNag in Nagari Z.
Comparison of The Financial Performance of Banking Companies Before and After Merger or Acquisition Zahara, Zahara; Alang Sari, Putrie; Ramadhea Jr, Syafira; Andriani, Wiwik
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.91

Abstract

In competitive era nowadays, management is expected to make the right business strategies, including merger or acquisition actions, for optimizing the value of the company. This study aims to analyze the differences in financial performance before and after a merger or acquisition. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this study were banking sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out using purposive sampling method with a total sample of 6 companies. The research data used are financial statements for 2 years before and 2 years after the merger and acquisition. The data is processed using the SPSS v.25 application. The results of the study using the Wilcoxon signed test showed that there were significant differences in TATO and EPS after the merger or acquisition, then there were no significant differences in CR, DER, ROA, and NPL.
Analisis Akuntabilitas, Transparansi, dan Partisipasi Masyarakat dalam Pengelolaan Keuangan Nagari Alvionita, Revi; Mustika, Rasyidah; Andriani, Wiwik
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.59

Abstract

This research aims to determine accountability, transparency and community participation in managing nagari finances in Nagari Tanjuang Labuah, Sumpur Kudus District, Sijunjung Regency. The type of research is qualitative research. The data used in this research are primary data and secondary data. Data collection techniques through interviews, observation and documentation. The indicators used to measure accountability, transparency and community participation in nagari financial management are based on Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The data analysis techniques used are data reduction, data presentation, drawing conclusions. The results of the research show that accountability and transparency in managing nagari finances in Nagari Tanjuang Labuah have not been fully implemented in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Meanwhile, community participation in managing nagari finances in Nagari Tanjuang Labuah has been implemented in accordance with Minister of Home Affairs Regulation Number 20 2018
Reviewing the Accountability Practices of Village Funds: Case Study from Indonesia Andriani, Wiwik
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4590

Abstract

This study aims to determine the accountability of managing Nagari funds, including planning, implementing, reporting and accountability for managing village funds in Nagari Situjuah Batua. This study uses a qualitative approach to solve the phenomena raised. Data in this study were collected through several processes including in-depth interviews, observation, and documentation. The results of this study conclude that accountability for the management of Nagari funds in Nagari Situjuah Batua has been carried out from the planning, implementation, reporting and accountability stages in an appropriate manner and is also managed in an accountable manner so that the objectives of these funds are appropriate. The local government hopes that the Nagari funds can continue to be managed following the mandated community for the betterment of the village The novelty of this research is that it uses villages that have achievements at the local level as research objects
Bimbingan Teknis Akuntansi Pemerintahan dengan Modul dan Kertas Kerja Praktik Bagi Guru dan Siswa SMK Negeri 3 Padang Andriani, Wiwik; Yentifa, Armel; Zahara, Zahara; Hasanah, Anggun Desmita
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3173

Abstract

Understanding Government Accounting concepts is a competency that must be mastered by teachers and students at Vocational High Schools (SMK) as a basis for carrying out learning activities, especially in the field of Government Accounting. In its implementation, it is still necessary to improve the understanding of teachers and students related to the concept of Government Accounting. SMK Negeri 3 Padang, which is a partner in this service, faces obstacles in understanding Government Accounting. This service aims to provide understanding and skills to teachers and students at SMK Negeri 3 Padang about government accounting through technical guidance activities by making practical work modules for teachers and students in accordance with applicable government accounting standards in Indonesia. Activities carried out in this technical guidance are discussions, making modules and practical work on Government Accounting, technical guidance and training, as well as more in-depth mentoring of teachers and students. The results showed that there was an increase in participants' understanding from 70% to 90% based on the tests conducted. With this activity, it is expected to improve the competence of teachers and accounting students of SMK Negeri 3 Padang related to Government Accounting.
Menilai Kinerja Keuangan Perbankan Syariah di Bursa Efek Indonesia: Pendekatan Analisis Rasio dan Common Size Andriani, Wiwik; Surya, Firman; Zahara, Zahara
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 6 No. 2 (2024): (September 2024)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v6i2.653

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan dan operasional bank syariah di Indonesia, dengan fokus pada PT Bank Aladin Syariah Tbk (BANK), PT Bank Syariah Indonesia Tbk (BRIS), PT Bank BTPN Syariah Tbk (BTPS), dan PT Bank Panin Dubai Syariah Tbk (PNBS) selama periode 2022-2023. Metode yang digunakan adalah analisis deskriptif kuantitatif, dengan mengumpulkan data rasio keuangan seperti Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), serta komponen aset, liabilitas, dan ekuitas. Hasil penelitian menunjukkan bahwa BRIS dan BTPS mencatatkan kinerja yang stabil dan positif, sementara BANK mengalami tantangan signifikan dalam mencapai profitabilitas. PNBS menunjukkan potensi pertumbuhan meskipun terdapat peningkatan liabilitas. Penelitian ini menyoroti pentingnya manajemen risiko dan transparansi dalam operasional bank syariah, serta implikasi kebijakan yang perlu diambil oleh regulator, khususnya OJK, untuk mendorong inovasi dan efisiensi. Novelty dari penelitian ini terletak pada analisis perbandingan kinerja bank syariah dalam konteks yang lebih luas, serta penekanan pada pentingnya indikator non-keuangan untuk evaluasi kinerja. Meskipun hasil penelitian memberikan wawasan berharga, terdapat keterbatasan terkait data yang terbatas dan periode analisis yang singkat. Penelitian ini merekomendasikan studi lebih lanjut yang melibatkan lebih banyak bank dan indikator yang lebih beragam, untuk memberikan kontribusi signifikan bagi pengembangan sektor perbankan syariah di Indonesia.
FINANCIAL STATEMENT INTEGRITY : WHAT ARE THINGS THAT INFLUENCE IT? Safitri, Anisa Zelvia; Andriani, Wiwik; Herman, Lisa Amelia
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i1.198

Abstract

This study aims to determine the effect of company size, institutional ownership, profitability and audit quality on the integrity of mining companies' financial statements on the Indonesia Stock Exchange for the 2017-2021 period. The approach used in this study is quantitative. The population is the mining sector companies listed on the Indonesia Stock Exchange for 2017-2021. The sampling technique used was the purposive sampling method, and the data analysis in this study used multiple linear regression analysis. The findings of this study indicate that the variables of firm size, institutional ownership, and audit quality empirically have a positive effect on the integrity of the financial statements of mining sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, while profitability does not have a significant effect on the integrity of the financial statements of mining companies listed on the Indonesian Stock Exchange listed on the Indonesia Stock Exchange for the period 2017-2021.
Utilizing Requirement Testing Methods on Web-Based Swab Data Information System Defni, -; Johan, -; Putra, Andani Eka; Nova, Fitri; Andriani, Wiwik
International Journal of Advanced Science Computing and Engineering Vol. 4 No. 1 (2022)
Publisher : SOTVI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.219 KB) | DOI: 10.62527/ijasce.4.1.75

Abstract

The spread of the virus caused by SARS-CoV-2 has been designated as an extraordinary event so that the government to speed up the collection and management of this disease then appoints several hospitals that serve as referral hospitals for people who want to check themselves. One of the hospitals used as a reference by the government in West Sumatra is Andalas University hospital. In just one day, the hospital received thousands of samples for examination. The number of samples to be examined and the limited number of administrations that conduct data collection results in the length of the sample collection process. This article aims to design and implement an information system in the data collection of Swab Covid-19 using waterfall model system development methods. The requirement testing model is used for testing a web-based Covid 19 swab data information system whether it is in accordance with system users' needs analysis and design.
Co-Authors - Johan Afridian Wirahadi Ahmad Alang Sari, Putrie Alvionita, Revi Amy Fontanella Ananto, Rangga Putra Andani Eka Putra Angriani, Ria Annisa Oktaviona Aprilyani Wirheny Putri Armel Yentifa Armel Yentifa Asratul Rahmi Ayu, Melati Sukma Aziyah, Herlina Bella Kurnia Putri Daffa, Muhammad Dandi Aprila Dapersal, Permata Salsabilla Dedy Djefris Defni, - Dini Marisa Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Firman Surya Fitra Oliyan Fitri Nova, Fitri Gusmita Sofia Gustati Gustati Hasanah, Anggun Desmita Hendri Wira Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Leoni, Prima Widitia Megawati Nawara Putri Muhammad Ansar, Muhammad Mustika, Rasyidah Natsir, Irmawaty Nofita, Resti Nur’aini Putri, Sanniyah Alya Rahmadani Rini Frima Roni Putra Roni Putra Safitri, Anisa Zelvia Sarumaha, Anastasia Yaniarwana Siswanto, Azi Sixtia Apriyana Asrul Syafira Ramadhea Jr Tatag Yuli Eko Siswono Tri Dyah Prastiti Ulfah Arima Rm Ulfi Maryati Wina Nofrima Fitri Yossi Septriani Zahara Zahara Zahara Zalida Afni