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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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Pengaruh Penggunan E-Commerce, Financial Technology, Media Sosial Dan Modal Terhadap Pendapatan UMKM Kota Padang Ferliansyah; 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.v1i4.759

Abstract

Intense competition necessitates MSME owners to utilize existing technologies to remain competitive. Despite the advanced state of technology, much of MSMEs in Indonesian haven’t used it yet for bussiness sustainability. This study aims to know how much effect of e-commerce, financial technology, social media and capital has on MSME income in Padang City. The population in this study is the owner of MSMEs in Padang City specifically in Koto Tangah with nonprobability sampling method. The result of this study prove that e-commerce has no effect on MSME income. Meanwhile, financial technology, social media and capital has effect on MSMEs income. However, the use of e-commerce, financial technology, social media and capital has a simultaneous effect on MSMEs income. This study conducted in only Koto Tangah district area. For the next study, expected to conduct more extensive area.
Pengaruh Pengetahuan Pengelolaan Keuangan, Sikap Pengelolaan Keuangan, Dan Kepribadian Terhadap Perilaku Pengelolaan Keuangan UMKM Di Kota Padang Humairah Khairunnisa; 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.v1i4.765

Abstract

This research aims to determine the influence of financial management knowledge, financial management attitudes, and personality towards financial management behavior in UMKM (micro, small, and medium enterprises). The location of the object of this research is UMKM in Padang City. Data processed a result of disturbing questionnaires to 100 UMKM respondents. The results of this research show that data using statistical calculations via the SPSS version 23 application showed that (1) financial management knowledge had a significant positive effect on financial management behavior (2) attitudes financial management does not have a significant positive effect on financial management behavior (3) personality does not have a significant positive effect on financial management behavior
Pengaruh Keterlibatan Karyawan, Keberlangsungan Financial, Biaya Operasional, Dan Digital Branding Terhadap Kinerja Umkm Padang Timur Shintya Afiani; 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.v1i4.785

Abstract

This research is research that aims to determine: (1) the influence of employee involvement on MSME performance, (2) the influence of financial sustainability on MSME performance, (3) the influence of operational costs on MSME performance, (4) the influence of digital branding on MSME performance. The population of this research is MSMEs in Padang Timur sub-district. The number of samples used in this research was 100 respondents taken using purposive sampling techniques. The research instrument used was a questionnaire in the form of a questionnaire sheet. The analytical methods used are classical assumption testing, multiple linear regression, and hypothesis testing. The results of this research are that employee involvement has a significant effect on MSME performance, financial sustainability does not have a significant effect on MSME performance, operational costs have a significant effect on MSME performance, and digital branding has a significant effect on MSME performance.
Evaluasi Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di SDN 14 Koto Panjang Pauh,Kota Padang Shintia Saputri; 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.v1i4.796

Abstract

School Operational Assistance Funds (BOS) is a government assistance program to provide initial non-personnel costs for educational units. The aim of this research is to evaluate the use, management and reporting of BOS funds. The research method used is a qualitative descriptive method. The data collection procedure uses interview methods and documentation.The results of this research show that (1) the use of BOS funds is in accordance with the BOS technical guidelines (2) Management of BOS funds is in accordance with the 2021 BOS technical guidelines and is open and involves the school principal as the main person responsible. (3) Reporting of BOS Funds is in accordance with the 2021 BOS technical guidelines. For proof of reporting for every purchase or expenditure, a note or receipt must be made in accordance with the RKAS that has been made.
GRI 301-306 Environmental Disclosures and SDG Reporting Quality among Indonesian Property Companies Riani Sukma Wijaya; Sharul Effendi Bin Janudin; Nor Hanani Binti Ahamad Rapani
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2363

Abstract

This study investigates how corporate social responsibility (CSR) disclosure contributes to the environmental dimension of the Sustainable Development Goals (SDGs). The analysis uses a quantitative design and relies on secondary data obtained from the Indonesia Stock Exchange, company websites, annual reports, and sustainability reports. The sample consists of 82 property companies listed during the 2020–2024 period, resulting in 410 firm-year observations. Panel data regression analysis is applied to evaluate the relationship between environmental CSR disclosure and SDG reporting quality. The findings indicate that environmental disclosures influence SDG reporting quality differently. Energy disclosure and water disclosure have positive and statistically significant effects, with water disclosure showing the strongest effect. Material disclosure has a negative and statistically significant relationship with SDG reporting quality. In contrast, biodiversity, emissions, and waste disclosures do not show statistically significant effects. Overall, these findings suggest that SDG reporting quality in Indonesian property companies is more closely associated with substantive and measurable environmental practices related to energy efficiency and water management. The results also confirm that environmental CSR disclosure should not be treated as a single aggregate construct, because each GRI 301–306 dimension has different explanatory power in relation to SDG reporting quality.
INTEGRASI KEARIFAN LOKAL DALAM PERENCANAAN DESTINASI WISATA BUDAYA: KAMPUNG TEMATIK ADAT RIMBO TAROK PADANG Triska Marvidola; Yosi Suryani; Riani Sukma Wijaya; Vidya Chandra Prashanty; Fauziah Fitri
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 3 (2026): June 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i3.6944

Abstract

Abstract: This study aims to analyse the integration of local wisdom into cultural tourism destination planning in the Rimbo Tarok Traditional Thematic Village, Padang City. A descriptive quantitative approach was employed, focusing on five destination planning dimensions: attraction, accessibility, amenities, ancillary services, and promotion. Primary data were collected through questionnaires distributed to 55 respondents, consisting of 50 statement items measured using a five-point Likert scale. Data were analyzed using IBM SPSS Statistics through validity testing, reliability testing, descriptive statistics, and a One-Sample t-Test with a test value of 3. The results showed that all questionnaire items were valid and the overall instrument demonstrated excellent reliability, with a Cronbach’s Alpha of 0.963. Attraction obtained the highest mean score (3.738), followed by amenities (3.480), accessibility (3.251), promotion (3.138), and ancillary services (2.951). Overall, the mean score was 3.312, with t = 3.954 and p < 0.001. These findings indicate that local wisdom-based destination planning is generally perceived positively. However, strengthening ancillary services, institutional management, and tourism promotion should be prioritized to support the sustainable development of Rimbo Tarok as a cultural tourism destination. Keywords: Local Wisdom; Destination Planning; Cultural Tourism; Thematic Village; Sustainable Tourism.   Abstrak: Penelitian ini bertujuan menganalisis integrasi kearifan lokal dalam perencanaan destinasi wisata budaya di Kampung Tematik Adat Rimbo Tarok, Kota Padang. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan lima dimensi, yaitu atraksi, aksesibilitas, amenitas, ancillary service, dan promosi. Data diperoleh melalui kuesioner kepada 55 responden yang dipilih menggunakan Teknik purposive sampling meliputi akademisi, pemerintah, masyarakat, pokdarwis dan pengunjung. Dengan 50 butir pernyataan menggunakan skala Likert 1–5. Analisis dilakukan menggunakan IBM SPSS Statistics melalui uji validitas, reliabilitas, statistik deskriptif, dan One Sample t-Test dengan nilai pembanding 3. Hasil penelitian menunjukkan seluruh item valid dan instrumen memiliki reliabilitas sangat baik dengan Cronbach’s Alpha sebesar 0,963. Nilai rata-rata tertinggi terdapat pada atraksi (3,738), diikuti amenitas (3,480), aksesibilitas (3,251), promosi (3,138), dan ancillary service (2,951). Secara keseluruhan, nilai rata-rata sebesar 3,312 dengan t = 3,954 dan p < 0,001. Hasil ini menunjukkan bahwa perencanaan destinasi berbasis kearifan lokal dinilai positif, namun penguatan layanan pendukung, kelembagaan, dan promosi masih perlu diprioritaskan. Kata kunci: Kearifan Lokal; Perencanaan Destinasi; Wisata Budaya; Kampung Tematik; Wisata Berkelanjutan.
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