Articles
<![CDATA[Pembenahan Keuangan Masjid Ashriyah Nagari Saok Laweh Kabupaten Solok, Sumatera Barat ]]>
<![CDATA[Rayna Kartika]]>;
<![CDATA[Rinaldi Munaf]]>;
<![CDATA[Annisaa Rahman]]>;
<![CDATA[Atika Gando Suri]]>
<![CDATA[ Warta Pengabdian Andalas Vol 28 No 3 (2021) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas ]]>
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DOI: 10.25077/jwa.28.3.341-346.2021
<![CDATA[A mosque is a Muslim centre to be held in high esteem and maintained. That management would include physical or nonphysical enhancement, increased worship function, and others. Functionally, a mosque needs to be run as well as possible, so good mosque management is required. Therefore, every mosque's management should have transparency regarding financial transactions. As a form of a nonprofit public sector organization, a mosque must create a financial report consistent with a definitive statement of financial accounting (PSAK) 45 that regulates nonprofit reporting. The objective of the public's service was to provide allocated financial statements to the Ashriyah Saok Laweh using the Excel app-based program (Akoontan). This provision is necessary for the administrator of Ashriyah Saok Laweh to be able to comprise the financial report and present the easily understood finance report of the donor and the worshiper mosque Ashriyah Saok Laweh, distric of Solok, West Sumatra.]]>
<![CDATA[Negative Effects of Framing and Adverse Selection on the Commitment Escalation in Investment Decision Making ]]>
<![CDATA[Dina Puspita Sari]]>;
<![CDATA[Annisaa Rahman]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v12i5.804
<![CDATA[Commitment escalation is a decision making to increase or expand commitments in a particular project or investment even if the project or investment indicates failure. This research aims to obtain empirical evidence from the influences of adverse selection and negative framing on the tendency to escalate commitments. This study used a 2x2 factorial experimental design with a case instrument. Participants in this study were S2 students in the Master of Management and Master of Accounting programs as proxy managers selected with purposive sampling techniques. This study has taken 72 Financial Management and Management Accounting courses. The analytical technique used ANOVA two ways. The results indicate that adverse selection affects the tendency of commitment escalation. In addition, this study also proves the tendency for escalation of commitments influenced by negative framing]]>
<![CDATA[Perencanaan dan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 ]]>
<![CDATA[Rita Rahayu]]>;
<![CDATA[Verni Juita]]>;
<![CDATA[Denny Yohana]]>;
<![CDATA[Annisa Rahman]]>;
<![CDATA[Rahmat Febrianto]]>
<![CDATA[ Warta Pengabdian Andalas Vol 29 No 3 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas ]]>
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DOI: 10.25077/jwa.29.3.299-304.2022
<![CDATA[This activity aims to provide training and understanding to the community on the importance of family financial planning and management. This activity was motivated by the current conditions of the Covid-19 pandemic. When the wheels of the economy became disrupted, many companies went out of business and went bankrupt, resulting in many companies that laid off their employees. This will undoubtedly have a significant impact on disrupting the family economy on a small scale and the country's economy on a larger scale. Therefore, this service activity needs to be carried out because, through the ability to plan and manage sound finances, it is believed that it will help the family in planning their grievances so that financial problems can be minimized. The activities carried out were workshops and seminars involving homemakers in Padang. The selection of homemakers in this activity was because a mother is a financial manager in a family. So that the mother's ability to manage finances determines the family's financial condition, this activity was carried out for one day. The result of this activity was an increase in the ability of homemakers to manage and plan finances.]]>
<![CDATA[THE EFFECTS OF ANNUAL REPORT READABILITY ON THE AUDIT FEES ]]>
<![CDATA[Annisaa Rahman]]>;
<![CDATA[Ahmand Nadhirin]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v11i2.10335
<![CDATA[ABSTRACTThis research aims to examine and analyze the effects of the readability of annual reports on audit fees. The research was conducted on public companies in Indonesia. Readability is measured using a document length proxy, assuming that the longer the document, the lower the report's readability. This study shows that document length positively affects audit fees or vice versa. Report readability has a negative effect on audit fees. The results of this study support the signaling theory. The report's readability can be used as a signal by the auditor in considering the audit procedures to be carried out. The less readable the company's report is, the more likely it is the possibility that the company can keep unfavorable information secret, which will impact audit procedures and costs.ABSTRAKRiset ini bertujuan menguji dan menganalisis pengaruh keterbacaan laporan tahunan terhadap biaya audit. Penelitian dilakukan pada perusahaan publik di Indonesia. Keterbacaan diukur menggunakan proksi panjang dokumen dengan asumsi semakin panjang dokumen, semakin rendah keterbacaan laporan. Penelitian ini menunjukkan panjang dokumen berpengaruh positif terhadap biaya audit, atau sebaliknya, keterbacaan laporan berpengaruh negatif terhadap biaya audit. Hasil penelitian ini mendukung teori sinyal. Keterbacaan laporan bisa dijadikan sinyal oleh auditor dalam mempertimbangkan prosedur audit yang akan dilakukan. Semakin rendah keterbacaan laporan perusahaan, semakin tinggi kemungkinan perusahaan dapat merahasiakan informasi yang tidak menguntungkan, yang pada akhirnya akan berdampak terhadap prosedur dan biaya audit.]]>
<![CDATA[Penyusunan Laporan Keuangan berbasis Spreadsheet untuk Badan Usaha Milik Nagari (BUMNAG) di Tanah Datar Sumatera Barat ]]>
<![CDATA[Rita Rahayu]]>;
<![CDATA[Verni Juita]]>;
<![CDATA[Husna Roza]]>;
<![CDATA[Annisa Rahman]]>;
<![CDATA[Deny Yohana]]>;
<![CDATA[Rayna Kartika]]>
<![CDATA[ Jurnal Nusantara Mengabdi Vol. 1 No. 2 (2022): Februari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jnm.v1i2.756
<![CDATA[Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compiling their financial reports by designing simple programs using MS Excel.. Method: the are 4 stages conducted in this activity, which are identification stage of the business field, designing code of account, designing simple application with MS Excel, and training the users. Result: The result of this activity is a simple application for preparing financial reports using the excel program. This application can help BUMDes managers in preparing their financial reports Contribution: The results of this activity are very useful for BUMDes managers because it can help them in preparing financial reports]]>
<![CDATA[Pengembangan Unit Usaha Pembuatan Sanggan pada Bahan Usaha Milik Nagari Tunas Mekar Simpuruik, Kecamatan Sungai Tarab, Kabupaten Tanah Datar, Sumatera Barat ]]>
<![CDATA[Rita Rahayu]]>;
<![CDATA[Fery Adrianus]]>;
<![CDATA[Rayna Kartika]]>;
<![CDATA[Annisa Rahman]]>
<![CDATA[ Warta Pengabdian Andalas Vol 29 No 4 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas ]]>
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DOI: 10.25077/jwa.29.4.467-473.2022
<![CDATA[The activity aimed to assist Village-Owned Enterprises in Nagari Simpuruik, Sungai Tarab District, Tanah Datar Regency, West Sumatra. It has been developing business units based on village potential as it is known that today Nagari Simpuruik is famous for its "ketupat", i.e. rice cake boiled in a rhombus-shaped packet of plaited young coconut leaves. It is made of coconut leaves and produces coconut sticks as waste. Coconut sticks can be used and processed into value-added products. Seeing this potential, a community service team from the Faculty of Economics and Business of Andalas University formed a business unit by involving the Nagari Simpuruik community under the auspices of a Nagari-Owned Enterprise to produce products made from the coconut sticks known as "Sanggan". These activities consisted of surveys, Focus Group Discussions, and training. This activity certainly involves the people of Nagari Simpuruik, and it is hoped that this activity will encourage the improvement of the community's economy. The result of this activity is the form of increasing the community's ability to process waste into value-added products.]]>
<![CDATA[Analisis Fraud Hexagon Dalam Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Badan Usaha Milik Negara (BUMN) ]]>
<![CDATA[Atika Gando Suri]]>;
<![CDATA[Annisaa Rahman]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[Syntax Corporation ]]>
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DOI: 10.36418/syntax-literate.v8i5.11885
<![CDATA[This study aims to obtain empirical evidence of the influence of variables in Fraud Hexagon Theory that can detect financial statement fraud. This study uses the Fraud Score Model with case studies on State-Owned Enterprises (BUMN) in 2016 – 2020. The population in this study is all state-owned companies listed on the IDX in 2016-2020 which are accessed through the idx.co.id website. The sample data used in this study was as many as 13 state-owned companies. Sampling is carried out based on the purposive sampling method. The dependent variable used in this study is financial statement fraud. The independent variables used by this study are stimulus, opportunity, capability, rationalization, ego and collusion. Data analysis in this study used multiple linear regression analysis with SPSS test tool Version 26. Based on the results of the analysis, it shows that stimulus has a significant effect on financial statement fraud, while opportunity, capability, rationalization, ego and collusion do not have a significant effect on financial statement fraud.]]>
<![CDATA[PENGARUH KINERJA ESG TERHADAP NILAI PERUSAHAAN DENGAN SIKLUS HIDUP PERUSAHAAN SEBAGAI MODERASI : BUKTI DARI INDONESIA ]]>
<![CDATA[Areta Xaviera]]>;
<![CDATA[Annisaa Rahman]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v16i2.4382
<![CDATA[Latar Belakang: Isu perubahan iklim didunia membawa ancaman perekonomian di dunia khususnya negara berkembang yang memiliki infrastruktur yang lebih lemah dibandingkan negara maju. Hal ini tentunya menimbulkan kekhawatiran masyarakat dan dunia bisnis sehingga dibutuhkan praktik keberlanjutan, salah satunya dengan melakukan pengungkapan ESG.Tujuan: Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja ESG dan komponennya terhadap nilai perusahaan dengan siklus hidup perusahaan sebagai moderasi.Metode Penelitian: Merupakan penelitian kuantitatif dengan pengujian hipotesis. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di BEI periode 2017-2021 dengan sampel sebanyak 227 perusahaan. Metode pengumpulan data menggunakan metode purposive sampling. Data dianalisis menggunakan metode regresi linier berganda.Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa kinerja ESG agregat tidak berpengaruh signifikan terhadap nilai perusahaan.. kinerja lingkungan berpengaruh signifikan negatif terhadap nilai perusahaan, kinerja sosial tidak berpengaruh signifikan terhadap nilai perusahaan, kinerja tata kelola berpengaruh signifikan positif terhadap nilai perusahaan. Selanjutnya, penelitian ini menemukan bahwa siklus hidup perusahaan mampu memoderasi hubungan kinerja ESG terhadap nilai perusahaan. Pada tahap Introduction dan shake-out/decline kinerja ESG tidak berpengaruh signifikan terhadap nilai perusahaan. Pada tahap Growth kinerja ESG berpengaruh signifikan positif terhadap nilai perusahaan sedangkan pada tahap mature, kinerja ESG berpengaruh signifikan negatif terhadap nilai perusahaanKeaslian/Kebaruan Penelitian: Merupakan penelitian yang meneliti tentang pengaruh ESG terhadap nilai perusahaan dengan siklus hidup perusahaan sebagai moderasi pada perusahaan di Indonesia yang terdaftar di BEI dengan menggunakan data 2017-2021Kata kunci: ESG,nilai perusahaan,siklus hidup perusahaan]]>
<![CDATA[Environmental, Social, Governance (ESG) pada Kinerja Perusahaan denganBoard Gender Diversity sebagai Pemoderasi ]]>
<![CDATA[Siti Naziyatul Ulfa]]>;
<![CDATA[Annisaa Rahman]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA ]]>
Publisher : <![CDATA[ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/jie.v8i2.13058
<![CDATA[Companies need to build good relationships with stakeholders by meeting the demands of stakeholders which are the company's efforts to maintain good company performance. One of the company's efforts to build a good relationship with stakeholders is by disclosing transparent information. Currently, more and more companies want to provide a clear picture of corporate practices and responsibilities, one of which is by disclosing environmental, social and corporate governance (ESG) aspects. The purpose of this study is to provide empirical evidence regarding the influence of Environmental, Social, and Governance (ESG) on company performance and provide empirical evidence regarding the role of board gender diversity on the influence of ESG on the performance of companies listed on the Stock Exchange in Indonesia for the period 2018-2022. The sampling technique in this study was purposive sampling. The results of this study found that ESG has a positive effect on company performance and board gender diversity plays a role in encouraging ESG activities to improve company performance in Indonesia.]]>
<![CDATA[TINGKAT KEPATUHAN MAHASISWA TERHADAP PERATURAN UNIVERSITAS ANDALAS DALAM PENGGUNAAN FASILITAS UMUM TEMPAT PARKIR TEFA MART ]]>
<![CDATA[Annisa Rahman]]>;
<![CDATA[Adinda Ikhlashul Refa]]>;
<![CDATA[Dhiya Durotul Nasha]]>;
<![CDATA[Iqbal Ilhamsyah Akmal]]>;
<![CDATA[Iqbal Sidiq Rabbani]]>;
<![CDATA[Siti Sarah Asy-syifa]]>
<![CDATA[ Sindoro: Cendikia Pendidikan Vol. 8 No. 8 (2024): Sindoro Cendikia Pendidikan ]]>
Publisher : <![CDATA[Cahaya Ilmu Bangsa Institute ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mengkaji tingkat kepatuhan mahasiswa terhadap peraturan Universitas Andalas dalam penggunaan fasilitas umum yaitu tempat parkir Tefa Mart. Dalam penelitian ini kami menggunakan analisis kualitatif dengan melakukan observasi dan mengumpulkan data Non-Numerik. Hasil dari penelitian ini memberikan gambaran tentang kesadaran hukum mahasiswa yang masih rendah. Untuk mengatasi hal tersebut diperlukan regulasi dari pihak Universitas Andalas maupun Tefa Mart. Dimasa yang semakin maju, kesadaran hukum mahasiswa juga seharusnya berkembang, namun yang terjadi malah sebaliknya. Penelitian ini akan memberikan pengetahuan tambahan kepada kita semua terhadap pentingnya kesadaran hukum terlebih lagi dikalangan mahasiswa.]]>
