Article Per Year (5 Year)
p-Index From 2021 - 2026
3.725
P-Index
This Author published in this journals
All Journal Jurnal Psikologi Biopsikososial: Jurnal Ilmiah Psikologi Fakultas Psikologi Universitas Mercubuana Jakarta International Humanities and Applied Science Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Performa: Jurnal Manajemen dan Start-up Bisnis Jurnal Pengabdian Masyarakat Multidisiplin Prosiding Konferensi Nasional PKM-CSR Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Strategic: Journal of Management Sciences Borobudur Psychology Review Jurnal Ekonomika Manajemen Dan Bisnis Bakti Sekawan : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Dharma Andalas Jurnal Pendidikan Dasar dan Menengah (DIKDASMEN)  Jurnal Simki Economic
Fitria Rahmi
Universitas Andalas
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
SISTEM BAGI HASIL SYARIAH BUDAYA PASIDUOAN PADA PRAKTIK AKUNTANSI PERTANIAN MINANGKABAU Ath Thahirah, Khadijah; Nino Sri Purnama Yanti; Fitria Rahmi; Reni Dahar
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 1 (2024): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

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

Abstract

This research aims to capture the cultural meaning of Pasiduoan profit sharing. The approach used is ethnography with research sites in the Sungai Pua Nagari community, West Sumatra. The data collection technique was carried out using observation-participation, the researcher became part of the research site and conducted open and in-depth interviews. The Pasiduoan profit-sharing system does not rely on notes like modern accounting but instead trusts and verbally becomes the language of accounting. Other values in this practice are in line with the basic principles of KDPPLKS, namely ukhuwah, justice, benefit, balance, and universalism. This research is the first to discuss the profit-sharing system in Minangkabau society. Abstrak: Sistem Bagi Hasil Syariah Budaya Pasiduoan pada Praktik Akuntansi Pertanian Minangkabau. Penelitian ini bertujuan untuk menangkap makna budaya bagi-hasil Pasiduoan. Pendekatan yang digunakan adalah etnografi dengan situs penelitian pada masyarakat nagari Sungai Pua, Sumatera Barat. Teknik pengumpulan data dilakukan dengan menggunakan obeservasi-partisipasi, peneliti melebur menjadi bagian dari situs penelitian dan wawancara secara terbuka dan mendalam. Sistem bagi hasil Pasiduoan tidak mengandalkan catatan sepeti akuntansi modern melainkan dengan kepercayaan dan lisan mejadi bahasa akuntansi. Nilai-nilai lainnya dalam praktik ini sejalan dengan pirnsip dasar KDPPLKS yaitu jalinan ukhuwah, keadilan kemashlahatan, keseimbangan dan universalime.Penelitian ini menjadi yang pertama pertama membahas mengenai sistem bagi hasil di Masyarakat Minangkabau.
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.
Kohesivitas Kelompok Terhadap Semangat Kerja Pegawai Di Puskesmas Nanggalo Kota Padang Satrifa Rifedi; Fitria Rahmi; Lala Septiyani Sembiring
Jurnal Simki Economic Vol 4 No 2 (2021): Volume 4 Nomor 2 Tahun 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v4i2.116

Abstract

The purpose of this study is to see whether there is an influence of group cohesiveness on employees morale at the Nanggalo Padang Health Center. This study used a quantitative method by using a scale of psychological research instruments namely Group Cohesiveness Scale and Scale Morale. The sampling technique used saturated sampling technique by making all populations as samples. The results showed that Ha was accepted as evidenced by the measurement of a logistic regression analysis with a significance level (p) = 0,000 <0.05, it can be concluded that there was an influence of group cohesiveness on work morale of the employees at Nanggalo Padang Health Center.
Penyusun Laporan Keuangan Berbasis Excel For Accouting Pada Panti Asuhan Aisyiyah Untuk Meningkatkan Efisiensi Dan Akurasi Laporan Keuangan Dina Anggraini; Dewi Sartika; Fitria Rahmi; Fitrah Mulyani; Nino Sri Purnama Yanti; Nini .; Reni Dahar; Yunita Valentina K; Latifa Rahmi; Tiffany Syentia Putri; Gustia Revalinda; Yeni Riska Widawati; Tri Khahfi Abdilah; Heru Aulia Azman
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2026): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2504

Abstract

Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan UMKM Menggunakan Aplikasi Accurate pada Shakila Bakery Dwi Yani; Reni Dahar; Fitria Rahmi; Nino Sri Purnama Yanti
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4221

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in driving national economic growth; however, they continue to face challenges in preparing financial statements in accordance with applicable accounting standards. Limited accounting knowledge and unstructured transaction recording often result in inaccurate financial information, making it difficult to use as a basis for managerial decision-making. Shakila Bakery in Padang City is one of the MSMEs experiencing these issues, particularly in recording operational costs, measuring profit, and presenting financial statements that have not yet complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).This study aims to analyze the implementation of SAK EMKM in the preparation and presentation of MSME financial statements using the Accurate application at Shakila Bakery. The research employs a descriptive qualitative approach with a case study design. The study focuses on the financial activities of Shakila Bakery, utilizing transaction data from the current accounting period. Data were collected through interviews, observations, and documentation, drawing on both primary and secondary data sources. Data analysis was conducted by comparing financial statement preparation practices with and without the use of the Accurate application based on SAK EMKM requirements.The results indicate that the implementation of the Accurate application improves the orderliness of transaction recording, enhances the completeness of financial statements, and increases compliance in the presentation of income statements and statements of financial position in accordance with SAK EMKM. The application of SAK EMKM using the Accurate application has positive implications for improving the quality of MSME financial information, supporting managerial decision-making, and enhancing financial accountability and transparency.
Co-Authors ., Rahmaita Asra Dewika Astria Tika Fanis Ath Thahirah, Khadijah Chintia Dwi Dwi Sayekti Deby Tasya Arinjeni Dewi Sartika DEWI SARTIKA Dewi Sartika Dina Anggraini DINA ANGGRAINI Dwi Puspasari Dwi Yani Firza Abdul Rachman Fitrah Mulyani Fitrah Mulyani Gustia Revalinda Hafisyah Hafisyah Hendia Junaydi Heru Aulia Azman Indrayeni Indrayeni lala septiyani sembiring, lala septiyani Latifa Rahmi Liliyana Sari Lola Nofriyanti Maharani, Khairiyah Sufi Mulyani, Fitrah Nabila Pratiwi Natalia, Gita Nini . Nino Sri Purnama Yanti Nino Sri Purnama Yanti Nino Sri Purnama Yanti Noverika Ramadhani Rani Armalita Ratnawati Raflis Raudhatul Husni Reni Dahar Reni Dahar Reni Dahar Satrifa Rifedi Septi Mayang Sari Sesria Iidh Arima Siti Afifi Luthfia Suli Sri Rejeki Tiffany Syentia Putri Tri Khahfi Abdilah Ummul Khairat Valentina K, Yunita Widi Wulandari Yanti, Nino Sri Purnama Yantri Maputra Yeni Riska Widawati Yunita Valentina K Yunita Valentina K