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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF SCIENCE AND SOCIAL RESEARCH Menara Ilmu JURNAL PUNDI Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Ilomata International Journal of Tax and Accounting Prosiding Konferensi Nasional PKM-CSR Jurnal Ekonomika Dan Bisnis Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Masyarakat Dharma Andalas e-Jurnal Apresiasi Ekonomi JAKBS Asian Journal of Management, Entrepreneurship and Social Science
Riani Sukma Wijaya, Yessi Yunelia Rahmi, Indrayeni,
Universitas Dharma Andalas
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 Nursing Public Health Social Sciences Other

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Analisa Tingkat Literasi Keuangan Syariah Dosen Dan Tenaga Kependidikan Perempuan Di Universitas Dharma Andalas Fernanda, Dedi; Thahirah, Khadijah Ath; Wijaya, Riani Sukma
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1990

Abstract

This study aims to determine the level of Islamic Financial Literacy of lecturers and female education personnel at Dharma Andalas University. The Islamic financial literacy index includes the concept of money in Islam, Islamic banking, takaful and sharia-based investments. This study uses a quantitative descriptive method with data collection through questionnaires on lecturers and female education personnel at Dharma Andalas University. The level of Sharia Financial Literacy in female lecturers and education personnel at Dharma Andalas University needs to be done considering the important role of lecturers and education personnel in socializing public finance to the wider community. From the results of the study it can be concluded that the level of Sharia financial literacy (the concept of money, Sharia banks, takaful and Sharia investment) in lecturers and education personnel at Dharma Andalas University is very good. With a very good level of Sharia financial literacy, it is hoped that lecturers and education personnel can play an active role in educating and socializing about Sharia finance to the wider community.
Analisis Pengaruh Akuntansi Hijau Terhadap Kinerja Keuangan Dengan Peran Mediasi Tanggung jawab Sosial Perusahaan Safitri, Chika Yumita; Wijaya, Riani Sukma; Janudin, Sharul Effendy Bin
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.v27i2.2210

Abstract

This study aims to examine the effect of Green Accounting on Financial Performance with Corporate Social Responsibility (CSR) as a mediating variable. This research adopts a quantitative approach using secondary data obtained from the official website www.idx.co.id and company websites. The population in this study includes energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. The sample was selected using purposive sampling, resulting in 152 valid observation data points for analysis. The analytical technique used is multiple linear regression with the assistance of SPSS version 21 software. The results show that Green Accounting has a positive and significant effect on Financial Performance and also has a positive and significant effect on Corporate Social Responsibility. However, Corporate Social Responsibility does not have a significant effect on Financial Performance. Nevertheless, the Sobel test results indicate that Corporate Social Responsibility is able to indirectly mediate the relationship between Green Accounting and Financial Performance. These findings support the strategic role of green accounting and CSR in shaping sustainable financial performance in the energy sector. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Green Accounting terhadap Kinerja Keuangan dengan Corporate Social Responsibility (CSR) sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder yang diperoleh dari situs resmi www.idx.co.id dan website perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2023. Pemilihan sampel menggunakan metode purposive sampling, sehingga diperoleh 152 data observasi yang layak dianalisis. Teknik analisis yang digunakan adalah regresi linier berganda dengan bantuan software SPSS versi 21. Hasil penelitian menunjukkan bahwa Green Accounting berpengaruh positif dan signifikan terhadap Kinerja Keuangan, serta berpengaruh positif dan signifikan terhadap Corporate Social Responsibility. Namun, Corporate Social Responsibility tidak berpengaruh signifikan terhadap Kinerja Keuangan. Meski demikian, hasil uji Sobel menunjukkan bahwa Corporate Social Responsibility mampu memediasi secara tidak langsung hubungan antara Green Accounting dengan Kinerja Keuangan. Temuan ini mendukung peran strategis green accounting dan CSR dalam membentuk kinerja keuangan yang berkelanjutan di sektor energi.
Optimalisasi Peran Masyarakat Lokal dalam Pelayanan Prima sebagai Penggerak Ekonomi Kreatif di Kawasan Kota Tua Padang Mariyanti, Eka; Wijaya, Riani Sukma; Abdilla, Mohammad; Fatma, Siti; Kobal, Hardinalis; Sari, Puti Embun; Marvidola, Triska; Putra, Ramadhani Kirana; Nasrah, Rasidah
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2479

Abstract

This community service activity focuses on strengthening excellent service as a key strategy for enhancing tourism and the creative economy in the Kota Tua Padang area. The topic was selected based on the strategic role of service quality in shaping tourist satisfaction, destination image, and the sustainability of community-based tourism. The activity was implemented using a participatory approach through education, training, simulation, and mentoring of tourism actors and local communities. The results indicate positive changes in participants’ attitudes and service behavior, particularly in hospitality, responsiveness, empathy, and awareness of cleanliness and safety within the destination area. In addition, the activity increased community awareness of the potential of creative economy sectors as drivers of local economic growth. These findings confirm that excellent service is not only a determinant of tourist satisfaction but also an important instrument for strengthening community-based tourism and creative economic development.
Money Talk: Membangun Literasi Keuangan dan Kewirausahaan Siswa SMK Riani Sukma Wijaya; Ratnawati Raflis; Rahmaita Rahmaita; Murniati Murniati; Indrayeni Indrayeni; Ingra Sovita; Nini Nini
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2650

Abstract

The program “Money Talks: When Gen Z Manages Money and Their Own Business” was designed as an educational effort to improve financial literacy and entrepreneurial skills among vocational high school (SMK) students. Initial observations showed that although students had a strong interest in entrepreneurship, many still lacked a basic understanding of financial management, were not accustomed to recording income and expenses, and tended to display consumptive behavior. This activity aimed to equip students with the ability to manage personal finances and small businesses through an applicative and contextual learning approach. The methods used included socialization on simple financial record-keeping and mentoring in entrepreneurial practice. The results showed an improvement in students’ understanding of the difference between needs and wants, budgeting, pocket money management, and the importance of saving. In addition, students began to realize that business opportunities can start from simple ideas that match their interests and skills.
Pengaruh Corporate Sosial Responsibility (CSR) terhadap Sustainable Development Goals (SDGS) Pilar Prosperity pada Sektor Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Putri, Selfi Utama; Wijaya, Riani Sukma; Janudin, Sharul Effendy Bin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7743

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap pencapaian Sustainable Development Goals (SDGs) pilar Prosperity pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Pilar Prosperity mencakup Tujuan 8 (pekerjaan layak dan pertumbuhan ekonomi), Tujuan 9 (industri, inovasi, dan infrastruktur), Tujuan 10 (berkurangnya kesenjangan), dan Tujuan 12 (konsumsi dan produksi yang bertanggung jawab) yang menekankan pentingnya pertumbuhan ekonomi inklusif dan berkelanjutan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian berjumlah 67 perusahaan dengan total 268 observasi yang dipilih menggunakan teknik sampling jenuh. Pengukuran CSR dilakukan menggunakan indeks pengungkapan berdasarkan pedoman Global Reporting Initiative (GRI), sedangkan pencapaian SDGs pilar Prosperity diukur menggunakan indikator yang relevan. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, serta analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap pencapaian SDGs pilar Prosperity. Nilai koefisien determinasi sebesar 0,740 menunjukkan bahwa CSR mampu menjelaskan 74% variasi pencapaian SDGs pilar Prosperity. Temuan ini mengindikasikan bahwa semakin tinggi tingkat pengungkapan dan implementasi CSR perusahaan, maka semakin besar kontribusinya terhadap pertumbuhan ekonomi inklusif, inovasi industri, pengurangan kesenjangan, serta pola produksi dan konsumsi yang berkelanjutan. Dengan demikian, CSR berperan sebagai strategi penting dalam mendukung pembangunan berkelanjutan.
PEER-BASED FINANCIAL PRACTICES: INSIGHTS FROM ARISAN SYSTEMS Riani Sukma Wijaya; Nini Nini; Khadijah Ath Thairah
Jurnal Apresiasi Ekonomi Vol 12, No 3 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i3.852

Abstract

This study aims to analyze "arisan," a social gathering common in Indonesia, from the perspective of receivables accounting and investment. The research uses a qualitative descriptive method with an interpretive approach to understand the experiences of participants in Padang. Informants were selected based on their ability to explain their involvement in "arisan," particularly focusing on unique models not commonly found in other areas. Random sampling was used to determine observation locations, allowing researchers to observe and conduct interviews effectively. Data analysis follows the Miles, Huberman, and Saldana model, where data reduction occurred alongside collection to capture the informants' perspectives. The study reveals that participants' motivations for joining "arisan" often stem from a desire to save money and manage receivables. When members receive their funds early, it is viewed as an investment, reflecting their economic motivations. Additionally, some participants use "arisan" as an investment tool, contributing goods or money equivalent to goods to protect their assets from inflation. In conclusion, "arisan" serves not only as a social activity but also as a financial mechanism, where members recognize funds as receivables or investments, offering unique insights into local economic behavior.Keywords: Accounting, Expenditure Cycle, Account Receivable and investments
Optimalisasi Peran Masyarakat Lokal dalam Pelayanan Prima sebagai Penggerak Ekonomi Kreatif di Kawasan Kota Tua Padang Eka Mariyanti; Riani Sukma Wijaya; Mohammad Abdilla; Siti Fatma; Hardinalis Kobal; Puti Embun Sari; Triska Marvidola; Ramadhani Kirana Putra; Rasidah Nasrah
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.v4i2.2479

Abstract

Money Talk: Membangun Literasi Keuangan dan Kewirausahaan Siswa SMK Riani Sukma Wijaya; Ratnawati Raflis; Rahmaita Rahmaita; Murniati Murniati; Indrayeni Indrayeni; Ingra Sovita; Nini Nini
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.v4i2.2650

Abstract

Pengaruh Modal, Kemampuan Manajerial, Orientasi Pelanggan, Keunggulan Bersaing Dan E-Commerce Terhadap Kinerja UMKM Di Kota Padang Nuril Huda; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.714

Abstract

The aim of this research is to analyze the influence of capital, managerial ability, customer orientation, competitive advantage and e-commerce on the perfomance of MSMEs. The location that is the object of research is MSMEs in Padang City. The data Processed is the result of distributing questionnaires to MSME players with a sample of 100 respondents. The research instrument used in this research used the likert scale method. The data analysis technique used in this research is multiple linar regression. The results of this research show that data using statistical calculations via the SPSS version 25 application shows that (1) capital has a positive and significant effect on MSME performance, (2) managerial ability has a positive and significant effect on MSME performance, (3) customer orientation has a positive effect and significant on the performance of MSMEs, (4) competitive advantage has a positive and significant effect on the perfomance of MSMEs, (5) e-commerce has a positive and significant effect on the performance of MSMEs, (6) capital, managerial ability, customer orientation, competitive advantage and e-commerce have a positive and significant effect together on the performance of MSMEs.
Pengaruh Literasi Keuangan, Efikasi Diri dan Kompetensi Kewirausahaan Terhadap Keberhasilan Usaha Mikro Kecil di Kecamatan Padang Timur Salsabilla Audina Alwi; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.744

Abstract

This research aims to find out that financial literacy, self-efficacy and entrepreneurial competence can influence the success of micro and small businesses and to find out how they influence them simultaneously. The research design used used quantitative methods. The subjects of this research are MSME business actors who have been running a business for at least 1 year. This research uses questionnaires that are distributed directly as data collection material. The sample in this research is 100 respondents, which are analyzed using SPSS 25. The results of this research show that financial literacy, self-efficacy and entrepreneurial competence have a positive effect on the success of micro and small businesses. In the F Test of financial literacy, self-efficacy and entrepreneurial competence simultaneously and significantly influence the success of micro and small businesses.
Co-Authors Adriansyah Adriansyah Afriansyah Afriansyah Ananda, Febryandhie Awalul Khairi Azman, Heru Aulia Dedi Fernanda Dewi Sartika Eka Mariyanti Eka Mariyanti Eka Mariyanti Enny Arita Enny Arita, Enny Arita Fajrul Falakh Fauziah Fitri Febriyandhi Ananda Ferliansyah Fernanda, Dedi Fitria Fitria Hardinalis Kobal Humairah Khairunnisa Indrayeni Indrayeni Indrayeni, Indrayeni Ingra Sovita Janudin, Sharul Effendy Bin Khadijah Ath Thahirah Khadijah Ath Thaira Khadijah Ath Thairah Kobal, Hardinalis Mariyanti, Eka Martha Fika Fadillah Marvidola, Triska Mendrofa, Anes Hendry Mohammad Abdilla Mohammad Abdilla Muhamad Irfan Florid Murnati, Murnati Murniati . Murniati Murniati Mustika Winda Nasrah, Rasidah Nini Nini Nini Nini Nini Nini Nini, Nini Nor Hanani Binti Ahamad Rapani Nuril Huda Puti Embun Sari Putra, Ramadhani Kirana Putri, Selfi Utama Raflis, Ratnawati Raflis, Ratnawati Rachmat Rahmaita Rahmaita Rahmaita Rahmaita Rahmaita Rahmaita Rahmaita Rahmaita, Rahmaita Ramadhani Kirana Putra Rasidah Nasrah Ratnawati Raflis Rayhan Zen Putra Riri Putri Dika Riri Putri Dika Safitri, Chika Yumita Salsabilla Audina Alwi Sari, Puti Embun Sharul Effendi Bin Janudin Shintia Saputri Shintya Afiani Siska Lusia Putri Sita Fatimah Tanjung Siti Fatma Siti Fatma Thahirah, Khadijah Ath Triska Marvidola Triska Marvidola Vidya Chandra Prashanty Yessi Yunelia Rahmi Yessy Yunelia Rahmi Yosi Suryani Yunus Yunus Zai, Tri Swastati Faozi