Articles
<![CDATA[Apakah Investasi pada Industri Pulp and Paper adalah Pilihan yang Tepat ? ]]>
<![CDATA[Kori Nofianti]]>;
<![CDATA[Yurniwati Yurniwati]]>;
<![CDATA[Defriko Gusma Putra]]>
<![CDATA[ Jurnal Ecogen Vol 5, No 2 (2022): Jurnal Ecogen ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jmpe.v5i2.13158
<![CDATA[Investment is an economic activity that has the hope of prosperity in the future. The development of investment in financial instruments is increasing due to availability and demand. The Pulp and Paper industry in Indonesia currently has the potential to grow. Financial statement analysis is used to help decision makers. The type of research used in this research is quantitative research. by using secondary data obtained from the Annual Report obtained from the IDX website and the website of the company being sampled. The population in this study is the Pulp and Paper Industry which is listed on the Indonesia Stock Exchange in the financial statements for the period 2013 to 2017. The sample in this study is 5 companies consisting of: PT. Indah Kiat Pulp and Paper, Tbk (INKP), PT. Toba Pulp Lestari, Tbk (INRU), PT. Paper Basuki Rachmat Indonesia, Tbk (KBRI), PT. Alkindo Naratama, Tbk (ALDO) and PT. Fajar Surya Wisesa, Tbk (FASW). The results of the study recommend investors to choose the Pulp and Paper industry, because it has the potential to grow and develop. This is supported by campaigns and movements to reduce the use of single-use products, which of course can directly affect the demand for paper needs in the future and will automatically increase and increase paper prices. ]]>
<![CDATA[Effect of Biological Asset Intensity, Company Size, Ownership Concentration, and Type Firm against Biological Assets ]]>
<![CDATA[Yurniwati Yurniwati]]>;
<![CDATA[Amsal Djunid]]>;
<![CDATA[Frida Amelia]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.338
<![CDATA[Abstract: Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2016 was only 1.85%. This growth rate decreased significantly, when compared to the same quarter of 2015 which reached 4.03%. This needs to be a concern for the government, society and agricultural companies, because the agricultural sector is one of the backbones in national economic development. The purpose of this study was to examine and analyze the influence of biological assets on the intensity, size of the company, concentration of ownership and type of KAP on the disclosure of biological assets in agricultural companies listed on the Indonesia Stock Exchange for the period 2012-2015. This type of research is descriptive verification. The population in this study were all agricultural companies listed on the Indonesia Stock Exchange, where the sample was selected by purposive sampling method. Through this method 18 companies were selected. Data collection methods are documentary studies. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that the intensity of biological assets and company size has a significant positive effect on the disclosure of biological assets.Abstrak: Data Badan Pusat Statistik menunjukkan tingkat pertumbuhan pertanian Indonesia pada kuartal pertama 2016 hanya 1,85%. Tingkat pertumbuhan ini menurun secara signifikan, jika dibandingkan dengan kuartal yang sama dari tahun 2015 yang mencapai 4.03%. Ini perlu menjadi perhatian bagi pemerintah, masyarakat dan perusahaan pertanian, karena sektor pertanian adalah salah satu tulang punggung dalam pembangunan ekonomi nasional. Tujuan penelitian ini untuk menguji dan menganalisis pengaruh aset biologis terhadap intensitas, ukuran perusahaan, konsentrasi kepemilikan dan jenis KAP pada pengungkapan aset biologis pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Jenis penelitian ini adalah verifikasi deskriptif. Populasi dalam penelitian ini adalah semua perusahaan pertanian yang terdaftar di Bursa Efek Indonesia, dimana sampel dipilih dengan metode purposive sampling. Melalui metode ini 18 perusahaan dipilih. Metode pengumpulan data adalah studi dokumenter. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa intensitas aset biologis dan ukuran perusahaan memiliki pengaruh positif yang signifikan terhadap pengungkapan aset biologis ]]>
<![CDATA[PENERAPAN ADMINISTRASI DAN MANAJEMEN KEUANGAN SERTA PEMASARAN DIGITAL BAGI UMKM GARURI DI KOTA PADANG ]]>
<![CDATA[Benni Satria]]>;
<![CDATA[Syahyan Raesi]]>;
<![CDATA[Neswati Neswati]]>;
<![CDATA[Andasuryani Andasuryani]]>;
<![CDATA[Ferry Lismanto Syaiful]]>;
<![CDATA[Yurniwati Yurniwati]]>
<![CDATA[ Jurnal Hilirisasi IPTEKS Vol 5 No 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Andalas ]]>
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DOI: 10.25077/jhi.v5i2.576
<![CDATA[This activity aims to provide skills and abilities related to establishment permits, preparation of Financial Reports, and digital marketing of Garuri Micro Small And Medium Enterprises (SMEs). Garuri (Gaharu of the Republic of Indonesia is a business unit engaged in herbal tea business made from gaharu Garuri is included in the Micro, Small, and Medium Enterprises group, where MSMEs have the following problems: 1) Having a makeshift business place; 2) Unable to access funding in financial institutions; 3) Low entrepreneurial ability; 4) Low business management ability; 5) The level of general education is relatively low; 6) Lack of access to markets; 7) Access to licensing is low 8) Access to technology and information is low. Solving the problems of SMEs above is carried out in stages. The legality of a business license is one of the essential things for business actors. In addition, it is necessary to improve financial management and digital marketing ability. For that, it is necessary: (1). assistance is provided in manufacturing Business Identification Numbers for SMEs instead of SIUP for PT, and (2) financial management and digital marketing training. The methods used by the Universitas of Andalas and Assistance Team for Garuri SMEs are (1) Socialization of online and offline mentoring activities and FGDs; (2) Presentation, (3) Assistance in Data Input, and (4) Monitoring and Evaluation. Assistance in obtaining business permits (NIB) for Garuri SMEs and training in financial management and digital marketing. The results of activities are (1). MSME Garuri already has a business license, (2) assistance to MSMEs has been carried out to improve administration and financial management by filling out a business financial recording application issued by Bank Indonesia under the name SIAPIK; 3. MSME Garuri has created an account to market its products on social media.]]>
<![CDATA[The Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat ]]>
<![CDATA[Ike Roza Mardian]]>;
<![CDATA[Yurniwati Yurniwati]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1155
<![CDATA[Accountability is an obligation to be responsible for the implementation of activities and final results to the community as the holder of the obligation, in accordance with the provisions of the legislation. The people through the DPR/DPRD give authority to the government to manage economic resources, therefore the government has the obligation to convey responsibility, report, present and disclose all activities and activities that are the responsibility of management. This research is to examine the effect of the Government's Internal Control System, information technology and organizational commitment to the Accountability of Financial Management of the Covid 19 BTT Fund in the West Sumatra Provincial Government. The data processed is primary data obtained directly from respondents, namely financial and asset managers at the Regional Apparatus Organization (OPD) of the West Sumatra Provincial Government which manages the BTT Covid 19 budget for the 2020 and 2021 Fiscal Years. The results showed that the Government's Internal Control System had an effect on the Accountability of Financial Management of the BTT Covid 19 Fund with the highest indicator being the control environment dimension and the lowest indicator being the risk assessment dimension, while information technology and organizational commitment had no effect on Management Accountability. Finance of the BTT Covid 19 Fund.]]>
<![CDATA[DETERMINANTS OF MUZAKKI’ PREFERENCE IN INDONESIA: CONCEPTUAL FRAMEWORK ANALYSIS ]]>
<![CDATA[VIMA TISTA PUTRIANA]]>;
<![CDATA[YURNIWATI YURNIWATI]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 2 (2019): Juli - Desember 2019 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v4i2.214
<![CDATA[This paper aims to critically evaluate a conceptual framework of determinants of muzakki’ preferences in Indonesia when discharging their zakat obligations developed in Putriana (2018). Understanding preferences of muzakki in Indonesia is critical due to the huge zakat potential owned by Indonesia that can be explored and utilized by zakat institutions for maximum benefits of Indonesian people. The knowledge and understanding of muzakki’ preferences in choosing their zakat distribution channels will help policy makers to issue regulations required that help zakat institutions amplifying their roles and capacity. For zakat institutions, the knowledge and understanding is useful to formulate strategies needed to persuade muzakki in Indonesia to trust them managing their zakat. This study contributes to the development of a more comprehensive conceptual framework of determinants of muzakki’ preferences in Indonesian context. The current study also attempts to establish communication among researchers with different backgrounds working on the topic of muzakki’ preferences]]>
<![CDATA[Addition Of Chain Extender To Improve Flexible Polyurethane Foam Characteristics Of Palm Oil Polyol ]]>
<![CDATA[Neswati Neswati]]>;
<![CDATA[Novizar Nazir]]>;
<![CDATA[Syukri Arief]]>;
<![CDATA[Yurniwati]]>
<![CDATA[ AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 7 No. 1 (2023) ]]>
Publisher : <![CDATA[Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network) ]]>
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DOI: 10.29165/ajarcde.v7i1.206
<![CDATA[The use of 100% palm oil polyol without the addition of a chain extender produced foam which initially expands and then collapses so that the resulting foam has tight pores, dense texture, and brittle (brittle). It was necessary to use a chain extender to improve the flexible properties of the foam. This study aimed to examine the ratio of palm oil polyols with a chain extender to produce flexible polyurethane foam with good characteristics. The treatment of this study was a combination of types and comparisons of palm oil polyols with chain extenders which were carried out 3 times, consisting of factor A = type of chain extender (diethylene glycol (DEG), diethanolamine (DEA), and polyethylene glycol (PEG)-400) and factor B = ratio of palm oil polyols. with a chain extender (80%:20%; 70%:30%; 60%:40%; 50%:50%). The obtained foam was observed visually, foam development, and foam density. The best sample for each type of extender was analyzed by FTIR. The results showed that 40% PEG-400 has succeeded in producing flexible polyurethane foam with higher expansion (291.22%), lower density (29 kg/m3), and visually has the best flexible properties. Based on FTIR analysis, the use of PEG-400 in the polyol system can increase the reactivity of palm oil polyols to isocyanates.]]>
<![CDATA[Penggunaan Pendekatan Personal untuk Menghubungkan Usaha Mikro “Wan Alan Padang Panjang” dan Target Pasarnya ]]>
<![CDATA[Vima Tista Putriana]]>;
<![CDATA[Yurniwati Yurniwati]]>;
<![CDATA[Elda Simitra]]>
<![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.29.4.417-427.2022
<![CDATA[A micro business of Wan Alan Padang Panjang, a partner in this community service activity, faces a significant problem: a low sales rate. Wan Alan produces four essential ingredients for cooking (white, red and yellow ingredients and onion paste) and ingredients for making Rendang – the traditional food of West Sumatera. The activity is done through seven steps, i.e. getting to know the partner, becoming users of the partner’s products, understanding characteristics and values of the partner’s products, identifying the right target market, choosing the most effective marketing method, designing promotion strategies and taking advantages of a personal network to introduce the partner’s product. The intervention has resulted in (i) the partner’s products are started to become known by the target market, (ii) an increase in sales gradually, (iii) products have been sold in another city (i.e. Padang), and (iv) three persons are acting as resellers now.]]>
<![CDATA[Implementasi Pagang Gadai Dalam Perspektif Akuntansi Syariah (Studi Kasus Kabupaten Solok Selatan) ]]>
<![CDATA[Muhammad Wafiq]]>;
<![CDATA[Yurniwati Yurniwati]]>;
<![CDATA[Vima Tista Putriana]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i5.2980
<![CDATA[Penelitian ini bertujuan untuk mengeksplorasi praktik pagang gadai yang diimplementasikan oleh masyarakat di Kabupaten Solok Selatan dari perspektif akuntansi syariah. Kabupaten Solok Selatan merupakan daerah yang tergolong cukup muda diantara daerah lainya di Provinsi Sumatera Barat dan masih berumur 19 tahun. Walau tergolong masih muda namun praktik pagang gadai sudah diimplementasikan sejak puluhan tahun silam di kalangan masyarakat Kabupaten Solok Selatan. Penelitian ini terinspirasi fenomena kemajuan sosial dan media yang membuat peredaran informasi sangat cepat sehingga menyebabkan pola pikir masyarakat yang semakin membaik dan memiliki pengetahuan yang cukup tentang agama dan melek akan bahayanya riba. Pada penelitian ini peneliti menggunakan metode eksploratif untuk menggali lebih dalam praktik pagang gadai. Peneliti memperoleh data dengan melakukan wawancara terbuka bersama tokoh masyarakat dan ketua KAN yang berasal dari setiap kecamatan di Kabupaten Solok Selatan dan data dianalisis menggunakan metode thematic analysis. Hasil dari penelitian ini menunjukan sebanyak 95% praktik pagang gadai yang dilakukan bertentangan dengan syariat islam serta hukum adat yang berlaku. Dalam praktiknya ketika terjadi akad pagang gadai rahin meminjam uang kepada murtahin dengan menjaminkan sawah maka sawah beserta hasilnya tersebut sepenuhnya dikuasai oleh murtahin dan rahin tetap diwajibkan membayar utangnya 100%, sehingga banyak dari transaksi pagang gadai yang tidak selesai dalam jangka waktu cukup lama bahkan sudah lebih dari 20 tahun. Jika ditinjau kajian beberapa pemuka agama praktik seperti itu termasuk kategori riba yang bertentangan dengan syariat islam. Jika ditinjau dari peraturan pemerintah pagang gadai seperti itu hendaklah berlangsung hanya dalam jangka waktu 7 tahun tanpa mengharapkan imbalan utang kembali. Peneliti berharap penelitian ini dapat menambah pengetahuan masyarakat dan menimbulkan kesadaran bagi masyarakat yang terlanjur terlibat dalam praktik pagang gadai untuk segera menyelesaikanya agar masyarakat senantiasa terhindar dari riba dan mendapatkan keberkahan dari Allah SWT.]]>
<![CDATA[Pengaruh Leverage, Ukuran Perusahaan Dan Struktur Kepemilikan Terhadap Manajemen Laba ]]>
<![CDATA[Ajisman Ajisman]]>;
<![CDATA[Yurniwati Yurniwati]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i5.3026
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan mengetahui tentang pengaruh leverage, ukuran perusahaan, kepemilikan manajerial dan kepemilikan institusional terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. . Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2022. Teknik pemilihan sampel pada penelitian ini menggunakan metode purposive sampling, yakni menentukan sampel berdasarkan jenis kriteria tertentu. Data pada penelitian ini didapatkan dari laporan tahunan keuangan perusahaan yang terdaftar di bursa efek yang didownload pada laman www.idx.com. Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi liner berganda dengan menggunakan program SPSS versi 22 dan Microsoft Excel. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif dan signifikan terhadap manajemen laba, ukuran perusahaan berpengaruh negatif dan signifikan terhadap manajemen laba, kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba dan kepemilikan institusi tidak berpengaruh signifikan terhadap manajemen laba.]]>
<![CDATA[PENINGKATAN TINGKAT HUNIAN MELALUI MANAJEMEN HOMESTAY BERBASIS WEBSITE DI KOTA PAYAKUMBUH ]]>
<![CDATA[Asniati Bahari]]>;
<![CDATA[Elvira Luthan]]>;
<![CDATA[Yurniwati Yurniwati]]>;
<![CDATA[Jonhar Jonhar]]>;
<![CDATA[Warnida Warnida]]>;
<![CDATA[Riza Reni Yanti]]>;
<![CDATA[Ihsani Mazelfi]]>;
<![CDATA[Ali Nursal]]>
<![CDATA[ Jurnal Hilirisasi IPTEKS Vol 6 No 4 (2023) ]]>
Publisher : <![CDATA[LPPM Universitas Andalas ]]>
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DOI: 10.25077/jhi.v6i4.732
<![CDATA[Currently, homestays in the city of Payakumbuh generally do not maximize the use of information systems. This is due to a lack of understanding among homestay owners about appropriate governance methods and a shortage of knowledge regarding computer-based information system management and homestay operation capabilities. The objective of this activity is to implement a homestay management information system in the city of Payakumbuh. The method employed for this activity is training. A total of 23 homestay owners in Payakumbuh participated in the training. This initiative aims to implement a website-based information system to enhance homestay owners' understanding of effective governance, computer-based information system management, and operational capabilities in managing homestay systems. The outcomes of this initiative include improved capabilities among homestay owners to effectively utilize the Website-Based Homestay Management Information System. This training not only benefits homestay owners but also faculty, departments, and the university. It creates opportunities for homestay managers to collaborate and share experiences, thereby strengthening the SME community in the homestay sector in Payakumbuh. The implementation of a website-based information system in homestay management is intended to expand promotional networks, catering not only to local tourists but also to international visitors. In conclusion, this training program has significantly benefited homestay managers and has the potential to support local economic growth and the development of the tourism sector in the Payakumbuh region. It is anticipated that this initiative will contribute knowledge towards homestay management development and the application of information technology in the tourism sector.]]>
