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All Journal JTEV (Jurnal Teknik Elektro dan Vokasional Wahana Riset Akuntansi Pendidikan Ekonomi EKONOMIS : Journal of Economics and Business PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Inovasi Pendidikan Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Paradoks : Jurnal Ilmu Ekonomi Jurnal Nuansa Karya Akuntansi

Salma Taqwa

Universitas Negeri Padang

Author-ID : 2554509

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PKM Pelatihan Ekonomi Untuk Guru-Guru Anggota MGMP Ekonomi Kabupaten Tanah Datar Salma Taqwa; Fiola Finomia Honesty; Vanica Serly
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Teachers as professional educators are responsible as educators and instructors for their students. In order to work well, teachers must have appropriate competencies in the field of study they are teaching. Economic subjects in high school include the economics and accounting fields, which must be mastered by the teacher. The development of economics and accounting must be reached by the economics teacher who will transfer knowledge to their students. Besides that, the teacher's educational background will also affect student learning process. Training for high school economics teachers is needed to be able to increase the insight and knowledge of teachers. MGMP is one of the means for the teachers to draw and explore economics in order to be a professional teachers. From the results of the pretest and posttest, it can be concluded that there was an increasing in teacher knowledge generated from this training. It is expected that in the future MGMP will have a role in training and developing the knowledge of economics teachers in Tanah Datar.Keywords: economics, accounting, educational, teachers

Pengaruh Informasi Laba, Kebijakan Dividen Dan Profitabilitas Terhadap Harga Saham Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Rhandhy Ichsan; Salma Taqwa
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

This study aims to examine the effect of earnings information as measured by earnings per share, dividend policy as measured by the dividend per share, and profitability as measured by return on equity to the stock price (cumulative abnormal returns) in listed companies on the Indonesia Stock Exchange (IDX). The population in this study is all companies listed on the Stock Exchange (IDX) in 2008 until 2010, while the sample is determined by the purposive sampling method to obtain a sample of 36 companies. Based on the results of multiple regression analysis with a significance level of 5%, the results of the study was concluded as follow: (1) earnings per share had a positive and significant effect on stock prices (2) the dividend per share had no effect on stock prices (3) return on equity did not affect the price shares in listed companies of the Indonesia Stock Exchange Keywords: earnings information, dividend policy, profitability, stock price

Pengaruh Earning Power, Kecakapan Manajerial, Dan Employess Stock Ownership Program Terhadap Manajemen Laba Riil: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2010-2014 Nadia Mukhtar; Salma Taqwa
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This reseach is examine the effect of earning power, managerial ability, and employee stock ownership program on the real earnings management. Sampled used in this reseach are manufacturing companies listed in Indonesia Stock Exchange (IDX) period of 2010-2014. The method of analysis is using multiple regression model. The results indicate that: (1) earning power has a positive effect on real earnings management based on abnormal cash flow operating and abnormal discretionary expense but has no effect on real earnings management based on abnormal production expense. (2) managerial ability has negative effect and not significant on real earnings management based on abnormal cash flow operating, abnormal production expense and abnormal discretionery expense. (3) employee stock ownership program has no effect on real earnings management based on abnormal cash flow operating, abnormal production expense, and abnormal discretioneryexpense.Keywords : Earning Power, Managerial Ability, Employee Stock Ownership Program, Real Earnings Management

Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Salma Taqwa
Wahana Riset Akuntansi Vol 4, No 1 (2016)
Publisher : Universitas Negeri Padang

This paper mainly studies the influence of capital structure on firm’s performance. The investigation has been performed on samples of 23 companies listed on the stock exchange Indonesia during the period 2011-2014. Performance measurements used in this study, are: the Return on Asset (ROA) and Return on Equity (ROE) as the dependent variable and Debt to Equity Ratio (DER) as an independent variable. The study also used ownership structure as a control variable. Using E-views to process data, it is obtained that firm’s performance is related to capital structure while the firm’s performance measured by ROE is not related to capital structure as measured by DER. On the other hand, there is no relation between control variable and firm’s performance measured by ROA and ROE. Keywords: firm’s performance, capital structure, ownership structure

AnalisisKinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index dengan Menggunakan Economic Value Added Halkadri Fitra; Henri Agustin; Salma Taqwa; Erly Mulyani
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

This study aims to determine the financial performance of mining sector companies listed on the Jakarta Islamic Index based on EVA (Economic Value Added) analysis. The research conducted is a descriptive study with a quantitative approach using secondary data from 2014 to 2018 obtained from the Indonesia Stock Exchange and companies that are the object of research. The study population is all mining sector companies listed on the Jakarta Islamic Index while the sample uses a purposive sampling method with the sample taken is the mining sector companies listed on the Jakarta Islamic Index in the June-November 2019 period. Data analysis starts from the calculation of net operating profit after taxes, weighted average capital costs, invested capital, costs of capital and finally calculating EVA values from 2014 to 2018. The results show that the financial performance of mining companies listed on the Jakarta Islamic Index is well indicated by positive EVA values so it can be concluded that the management of the company has been able to provide added value to shareholders and investors.Keywords:Cost of Capital, EVA, Weighted Average Cost Of Capital

Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Motivasi dan Komitmen Organisasi sebagai Pemoderasi Wahyu Puteri Dinanti; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.501

This study aims to determine the effect of budgetary participation on budgetary slack moderated by organizational motivation and commitment. This research was conducted in the regional organization Limapuluh Kota Regency. Respondents used in the study were the Head of OPD, Head of Finance and employees who play a role in the budgeting process, with a total of 93 respondents. Sample selection was done by using purposive sampling method. Data collection was done through a questionnaire. The analytical technique used in this research is Moderated Regression Analysis with IBM SPSS 25 software for windows. From the simple regression results, it produces one hypothesis that shows its effect on budgetary slack, namely: 1) budget participation has a positive and significant effect on budgetary slack. Meanwhile, the results of the moderating regression analysis show two hypotheses that have no effect on budgetary slack, namely: 2) the interaction between budgetary participation and motivation has a negative and insignificant effect on budgetary slack. 3) the interaction between budget participation and organizational commitment has a positive and no significant effect on budgetary slack.

Analisis Kompetensi Guru Dalam Penyusunan Laporan Arus Kas Salma Taqwa; Erinos Erinos; Halkadri Fitra
Jurnal Ecogen Vol 4, No 3 (2021): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v4i3.12102

This study looks at the differences in teacher competence before the training in preparing cash flow reports compared to after the training. This training aims to improve the competence of vocational school teachers in accounting, which expects to increase student competence in the UKK Test. UKK test for SMK students, one of the materials, is the completion of the accounting cycle, including preparing cash flow statements. To know the results of the training, SMK teachers as participants did the pretest and posttest. Then, the T-test was carried out and resulted that Ho is rejected, and Ha is accepted. Thus, it can be concluded that this training increases the competence of teachers in preparing cash flow reportsKeywords : competence, training, cash flow statement

Pengaruh Ukuran Perusahaan, Listing Age, Profitabilitas dan Reputasi KAP terhadap Corporate Internet Financial Reporting (CIFR) pada Bank Konvensioal Tahun 2018 - 2020 Muhammad Raihan Hendasri; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.545

This study aims to determine the effect of firm size, Listing age, profitability and Reputation of audit firms on Corporate Financial Reporting (CIFR). The independent variables are company size, company age, profitability, audit firm reputation. While the dependent variable is CIFR. The sample used is Conventional Banks on the Indonesia Stock Exchange for the period 2018-2020. The statistical method used is multiple linear regression analysis. The results showed that firm size, profitability and reputation of the audit firm had no significant negative effect on CIFR, while firm age had a significant positive effect on CIFR.

Implementasi Technopreneurship Berbasis Inkubator Bisnis Untuk Meningkatkan Sikap, Minat dan Perilaku Wirausaha Elfizon Elfizon; Sukardi Sukardi; Aswardi Aswardi; Syamsuarnis Syamsuarnis; Salma Taqwa
JTEV (Jurnal Teknik Elektro dan Vokasional) Vol 8, No 2 (2022): JTEV (Jurnal Teknik Elektro dan Vokasional)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtev.v8i2.120684

Student business incubators are organizational units that provide facilities and infrastructure as well as integrated services in developing new entrepreneurs so that they develop into strong and independent entrepreneurs. It is hoped that the student business incubator will have a role in driving the pace of regional and national economic growth and progress to achieve a more prosperous society. Methods for operating a student business incubator include; a) service of facilities and infrastructure in the form of offices, laboratories and workshops both on campus and in partner companies that can be shared; b) access to management training opportunities for tenants to generate, foster and develop entrepreneurs on an ongoing basis so that they become strong entrepreneurs; c) consulting services; d) establishing a working network between entrepreneurs and employers' associations; e) product development into commercial products.

Pengaruh Financial Distress, Kepemilikan Institusional, dan Growth Opportunities terhadap Konservatisme Akuntansi Yona Zulni; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.723

One of the principle in create a financial report is the accounting conservatism principle. Conservatism is said to more anticipating the loss than gain. This study aims to determine the influence of financial distress, institutional ownership, and growth opportunities on accounting conservatism in basic industrial and chemical manufacturing companies listed on the Indonesia stock exchange for the period 2017-2021. The sample was determined based on the purposive sampling method. The number of samples in this study is 169 samples with 5 observations periods. The data analysis used in this research is the test multiple linear regression analysis with SPSS version 25. The results showed that financial distress has a positive and significant effect on accounting conservatism, while institutional ownership and growth opportunities have no significant influence on accounting conservatism. This study contributes to add insight and knowledge in the field of accounting, about the factors that influence accounting conservatism in basic industrial and chemical manufacturing companies.

Co-Authors Ade Apriliani Afriani, Widia Agustin, Henri Ahmad Rahbani Sulaiman S Aisy, Rihhadatul Ananda, Dea Andini, Radilla Andri Zuda Abdurrahman Anggraini Oktaviana Aswardi Aswardi Aulia, Yusvita Azizah, Dyana Nur Charoline Cheisviyanny Delfiani, Silvi Des i Areva Dian Indah Hayati Dio Septiawan Efrizal Syofyan Efrizal Syofyan Elfizon Elfizon Erinos Erinos Erinos N.R Erly Mulyani Erni Masdupi Erni Masdupi Ery Mulyani Fathiyyah, Fathiyyah Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Franiza, Widia Gigih Apriatma Gita Septiani Halkadri Fitra Halmawati Halmawati Halmawati, Halmawati HAYU YOLANDA UTAMI Helin Titania Helmy, Herlina Henri Agustin Herlina Helmy Intan Febrianingsih Intan Nurbaiti Fawziah Khairani, Kinanti Aurora Mardian, Elza Melisa Eka Sari Meri Andani Monika, Dini Ernis Muhammad Aidi Akbar Muhammad Raihan Hendasri Nadia Mukhtar Nadila, Celsya Narita Narita Nova Yulianti Nurzi Sebrina Oktavira, Yolanda Orina Andre Pebriyani, Dewi Putra, Rino Dwi Putri Ray, Afifah Nazhirah Ramadhani, Radhika Ramadona, Miftahul Restu Hanin Annisa Rezza Alfajar Rhandhy Ichsan Ridhaningsih, Fitria Rigga Satrinol Vadri Rima Kurnia Riny Jefri, Riny Rio Pratama Rozita Azlin Sany Dwita Shofia Salsabila Sufiati, Zalikha Sukardi, Sukardi Suryadi Suryadi Syamsuarnis Syofyan, Erfrizal Tyasa, Elvitra Faradea Vanica Serly Vita Fitria Sari Wahyu Puteri Dinanti Wenni Futria Mori Yola Zulkhaisi Utami Yona Zulni Yulira Gusnita

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