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All Journal Jurnal Kesehatan Andalas Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Wikrama Parahita : Jurnal Pengabdian Masyarakat Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Ecogen Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks MAHESA : Malahayati Health Student Journal Jurnal Kesehatan Saintika Meditory AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Elementaria Edukasia Jurnal Akuntansi dan Governance Andalas Journal of Islamic and South East Asian Finance and Accounting Jurnal Dinamika Akuntansi Jurnal Akuntansi E-JURNAL AKUNTANSI Jurnal of Syiah Kuala Dentistry Society
Yurniwati Yurniwati
Universitas Andalas
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Intellectual Capital Performance, Prestasi Reputasi Perusahaan dan Financial Distress Ilham Setiawan; Yurniwati Yurniwati; Anne Putri
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p02

Abstract

The company's going concern ability should be able to compete and survive in business activities to avoid financial distress. This study aims to determine the effect of intellectual capital performance, company achievement, company reputation, profitability, and leverage on financial distress. This study uses samples from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 125 observations taken using purposive sampling technique. Data analysis was performed using logistic regression analysis. The results showed that the performance of intellectual capital and profitability had a negative effect on financial distress and leverage had a positive effect on financial distress. Meanwhile, company achievement and company reputation have no effect on financial distress. Keywords: Intellectual Capital Performance; Company Achievement; Company Reputation; Financial Distress.
Unit cost analysis using the activity-based costing method at the dental and oral clinic, the oral and dental hospital of Andalas University, Indonesia Suci RAHMASARI; Yurniwati YURNIWATI; Febrian FEBRIAN
Journal of Syiah Kuala Dentistry Society Vol 7, No 1 (2022): Juni 2022
Publisher : Dentistry Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jds.v7i1.27252

Abstract

The assurance of hospital fee service (unit cost) is still calculated using conventional methods. Themethod is inappropriate because it produces inaccurate rates, providing distorted cost information, either undercosting or over costing, which results in errors in decision making and organizational continuity. Efforts to reducedistortion due to the use of this conventional method is to use a new approach that uses an activity basis, namely,Activity Based Costing, which can accurately measure the costs that come out of each activity to produce the correctrate for each type of service action in hospital. The study aims to analyze unit cost calculations using the activitybasedcostingmethodtosetnewratesandtoexplainpolicyproceduresforthelatestratesframeworkatthedentalandoral clinic of RSGM FKG UNAND. The type of research used is descriptive research with a mixed methodapproach that combines quantitative and qualitative methods. The goal is that data used in mixed method researchwill be more comprehensive, valid, reliable, and objective. The mathematical calculations, the quantitative methodcalculates unit cost with the activity-based costing method. The qualitative method analyzes information about feesetting procedures by conducting in-depth interviews. The quantitative research results obtained the unit cost valuefor services with the most visits, including composite fillings and IDR. 157.099.78, scaling is IDR.134,162.95, and rootcanal treatment is IDR.167,815.94. Results of qualitative research through in-depth interviews obtained that insetting the new rates through the structural levels that apply at Andalas University. The recent rate decisions at thedental and oral polyclinic services of RSGM FKG UNAND are in the discussion stage of the rectorate leadership.The new rates are based on unit cost calculations using the activity-based costing method plus a margin or expectedprofit.KEYWORDS: Activity-based costing, unit cost, rates, policy rates
Pengaruh Struktur Aset, Working Capital Turnover, Board Size, dan Keberagaman Gender terhadap Nilai Perusahaan Yulianissa Alvina; Yurniwati Yurniwati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14803

Abstract

Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh struktur aset, working capital turnover, board size dan keberagaman gender terhadap nilai perusahaan pada perusahaan sektor manufaktur yang terdaftar di BEI periode 2019-2023. Data yang digunakan berasal dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Teknik sampling yang digunakan adalah purposive sampling, sehingga diperoleh 60 perusahaan sebagai sampel dan data sekunder diperoleh dari database Thomson Reuters. Hasil penelitian menunjukkan bahwa struktur aset memiliki pengaruh positif signifikan terhadap nilai perusahaan (Tobin’s Q) dan keberagaman gender memiliki pengaruh negatif signifikan terhadap nilai perusahaan (Tobin’s Q). Namun, working capital turnover, dan board size tidak memiliki pengaruh signifikan terhadap nilai perusahaan (Tobin’s Q). Lingkup sampel terbatas hanya pada perusahaan manufaktur yang terdaftar di BEI, sehingga hasilnya tidak dapat digeneralisasi ke sektor lain. Perusahaan perlu mengelola struktur aset secara optimal untuk memastikan bahwa alokasi aset dilakukan secara efisien, dengan mempertimbangkan kebutuhan likuiditas jangka pendek dan investasi jangka panjang untuk meningkatkan nilai pasar. Perusahaan dapat melakukan evaluasi adanya wanita dalam jajaran dewan direksi agar efektifitas pengambilan keputusan menimbulkan keseimbangan terhadap kinerja jangka panjang
Pemberdayaan UMKM Roti Kukus Oh My Sharga Bread Melalui Penguatan Legalitas, Strategi Pemasaran Digital, Dan Tata Kelola Keuangan Berbasis SAK EMKM Silmi Silmi; Yurniwati Yurniwati; Verni Juita; Rahmat Kurniawan; Fitriyeni Oktavia; Kevry Ramdany; Nadya Putri Nasha; Alya Azilah Ardhani; Naufal Dwi Febiansyah
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.788

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth; however, many business actors still face challenges related to legality, marketing, and financial management, which affect their competitiveness. One MSME experiencing such issues is “Oh My Sharga Bread” steamed bread. This community service program aims to strengthen business legality, improve digital marketing strategies, and organize financial reporting based on the Micro, Small, and Medium Entity Accounting Standards (SAK EMKM). The mentoring activities included problem identification, technical guidance, facilitation of Business Identification Number (NIB) registration and halal certification, training in financial recording using the SIAPIK application, digital marketing assistance, and redesigning product packaging and logos. The results showed significant achievements: business legality was obtained, financial reports became more structured, and digital marketing expanded market reach. Sales turnover increased by 30%, the number of customers grew by 50 people, and social media engagement rose by 45%. The new packaging and logo design enhanced product image and consumer appeal. The impact of this program goes beyond solving technical problems; it also builds the partner’s capacity to compete in broader and sustainable markets. This activity contributes to achieving the Sustainable Development Goals (SDGs), particularly Goal 8 on decent work and economic growth. Therefore, this mentoring program effectively improves MSME competitiveness and serves as a participatory empowerment model that can be replicated.
Empowering Rural Culinary MSMEs Through Digital Literacy And Branding Strategies Yurniwati Yurniwati; Luciana Luthan; Vima Tista Putriana; Lisa Rahayu; Ghaitsa Nashwa; Ersya Syahira; Andes Setia; Fikra Riberta
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 10 No. 1 (2026): May 2026
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v10i1.11636

Abstract

This community service aimed to help rural culinary MSMEs strengthen their ability to use digital marketing for wider market reach and consistent branding. The program applied a participatory approach through digital literacy training, logo creation, and the use of social media and marketplace platforms. The main beneficiary was Resty Catering & Cake, located in Pesisir Selatan, Indonesia. Activities included on-site training, mentoring, and follow-up monitoring. The results were observed qualitatively and through performance indicators, such as activating two marketplace accounts, publishing promotional content, and initiating online transactions. Within two weeks, the partner recorded five online sales and recruited ten resellers, demonstrating better digital engagement and market access. The results show that digital literacy, combined with technology-based empowerment, has become the primary driver of rural business. The mentoring model introduced here combines branding and digital marketing, offering a practical approach that can be replicated for similar MSMEs to support inclusive economic growth.
The Influence of Corporate Social Responsibility, Debt to Equity Ratio, and Total Assets Turnover on Financial Performance of Manufacturing Companies in Indonesia Lidya Martha; Masyhuri Hamidi; Yurniwati Yurniwati; M Fany Alfarisi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3540

Abstract

This study aims to analyse the influence of Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2023 period. Financial performance is proxied by Return On Assets (ROA). The population of this study was all manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive, with criteria including manufacturing companies that published annual and sustainability reports consistently during 2017-2023 and had complete data for the variables studied. Based on these criteria, 36 manufacturing companies were obtained as the initial sample. After winsorizing extreme DER values and applying a logarithmic transformation, the final sample consisted of 33 companies with 94 unbalanced panel observations. The research method is quantitative, with panel data regression analysis conducted in eviews 12. The best model was selected using the Chow Test, Hausman Test, and Lagrange Multiplier Test, which indicated that the Random Effect Model (REM) was the most appropriate. The key findings indicate that CSR has a positive and significant effect on ROA (p = 0.0273 < 0.05), supporting stakeholder theory. Conversely, DER has a negative and significant effect on ROA (p = 0.0306 < 0.05), suggesting that sample companies have not used debt financing productively. Meanwhile, TATO has no significant effect on ROA (p = 0.0501 > 0.05). This study concludes that CSR and DER are significant determinants of financial performance in opposite directions. at the same time, TATO does not show a direct influence on profitability in the context of Indonesian manufacturing companies during the observation period.
Pendekatan Inklusif dalam Pengabdian Tanggap Darurat Bencana untuk Memperkuat Ketahanan Sosial dan Kesehatan Lingkungan di Padang dan Pesisir Selatan: Implementation of an Inclusive Approach in Disaster Emergency Response for Social Resilience in Padang and Pesisir Selatan Roni Ekha Putera; Tirza Haqia Purnama; Tengku Rika Valentina; Rinawati; Annisa Fitri; Yurniwati; Ratih; Billy Febrima Hidayat; Zahran Mabrukah Tomimi; Nika Saputra
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 9 No. 1 (2026)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v9i1.881

Abstract

Hydrometeorological disasters in the form of floods and flash floods that struck West Sumatra Province from late November to December 2025 caused multidimensional impacts on affected communities, particularly in social conditions, environmental health, education, and psychosocial well-being among vulnerable groups. This study aims to analyze the implementation of an inclusive disaster emergency response community service program and its contribution to strengthening social resilience and environmental health in affected areas. This study employed a rapid response community service approach using rapid assessments, coordination with local governments, and short preparatory training for the implementation team. Program interventions included community-based psychosocial assistance, distribution of 400 hygiene kits, provision of 400 school kits, and brief education on clean and healthy living behaviours (PHBS). The program was implemented by Universitas Andalas in collaboration with Universitas Ekasakti and the community partner Tabik DC in Padang City and Pesisir Selatan Regency. The primary beneficiaries included children, older adults, flood-affected families, and other vulnerable groups, including students with special needs. The results indicate that the program increased children’s participation in psychosocial activities, improved social interaction at the community level, and ensured the distribution of basic hygiene and educational needs to targeted beneficiaries. In addition, local stakeholders demonstrated improved coordination capacity in implementing inclusive emergency response activities. In conclusion, the implementation of an inclusive and collaborative community service model plays a significant role in supporting early post-disaster recovery, particularly in strengthening social resilience and maintaining environmental health among vulnerable populations.
PENERAPAN ADMINISTRASI DAN MANAJEMEN KEUANGAN SERTA PEMASARAN DIGITAL BAGI UMKM GARURI DI KOTA PADANG Benni Satria; Syahyan Raesi; Neswati Neswati; Andasuryani Andasuryani; Ferry Lismanto Syaiful; Yurniwati Yurniwati
Jurnal Hilirisasi IPTEKS Vol. 5 No. 2 (2022)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v5i2.576

Abstract

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.
PENINGKATAN TINGKAT HUNIAN MELALUI MANAJEMEN HOMESTAY BERBASIS WEBSITE DI KOTA PAYAKUMBUH Asniati Bahari; Elvira Luthan; Yurniwati Yurniwati; Jonhar Jonhar; Warnida Warnida; Riza Reni Yanti; Ihsani Mazelfi; Ali Nursal
Jurnal Hilirisasi IPTEKS Vol. 6 No. 4 (2023)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v6i4.732

Abstract

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.
Media Coverage Influence on ESG-Firm Value Nexus in 3 ASEAN Public Palm Oil Industry Khalilul Rahman; Yurniwati
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.29658

Abstract

Purposes: This study investigates the impact of ESG performance on firm value in the palm oil sector, with a particular focus on the moderating role of media coverage.Methods: This study employs OLS regression analysis using data from 27 palm oil companies listedon SPOTT in Indonesia, Malaysia, and Singapore over the period 2020–2023. The analysis combinesESG and media coverage data from SPOTT with financial metrics obtained from Thomson Reuters.Findings: The findings reveal a significant negative relationship between ESG performance (bothcomposite scores and individual components) and firm value, reflecting market skepticism towardsustainability investments in this resource-intensive industry. Importantly, media coverage is identified as a positive moderator that mitigates the valuation discounts associated with ESG initiatives.Novelty: This study extends prior research by applying the role of media coverage as a moderatingvariable in the ESG–firm value nexus within the palm oil industry context. The results providepractical implications for companies to enhance ESG transparency and strategically manage medianarratives to shape stakeholder perceptions, while regulators are encouraged to consider media dynamics in ESG reporting frameworks to improve market responses.
Co-Authors - Andasuryani Ade Dwi Utami Ajisman Ajisman Ali Nursal Ali Nursal Alya Azilah Ardhani Andes Setia Anne Putri Annisa Fitri Arief Arief Asniati Bahari Benni Satria Billy Febrima Hidayat Defriko Gusma Putra Djunid, Amsal Elda Simitra Elvira Luthan Ersya Syahira Fadlan Hartono FAISAL MADANI Faujiah, Evi Febrian Febrian Ferry Lismanto Syaiful Fikra Riberta Fitri Handayani Fitriyeni Oktaviani Fortuna, Fory Frida Amelia Ghaitsa Nashwa Ghina Armya Ginting Gusti Yarmi Hermiyati, Nurul Ike Roza Mardian Ilham Setiawan Jonhar Jonhar Karsih Kartika, Kartikasari Kevry Ramdany Khalilul Rahman Kori Nofianti Lenny Wahyuni Lensi Hariyani Luciana Luthan M Fany Alfarisi Martha, Lidya Masyhuri Hamidi, Masyhuri Mazelfi, Ihsani Medelyn Sonya Mikoshi Menkher Manjas Mirnawati Mirnawati monica bellandina abolla Muhammad Wafiq Nadya Putri Nasha Naufal Dwi Febiansyah Neswati Neswati Neswati Neswati Nika Saputra Nini Syofriyeni Nini Syofriyeni Novi Amelia Novizar Nazir Nur Afraininsyah Poppy Veone Helsya Rahayu, Lisa Rahmat Febrianto Rahmat Kurniawan Ramadhani, Popi Ratih Ressa Oasthttamadea Rima Semiarty Rinaldi Munaf Rinawati Rio Syaputra Riza Reni Yanti Riza Reni Yanti Rizanda Machmud Roni Ekha Putera RR. Ella Evrita Hestiandari Shinta Riani Silmi Silmi Silvy Astari Suci Rahmasari Syahyan Raesi Syahyan Raesi Tengku Rika Valentina Tiara, Sonita Tirza Haqia Purnama Verni Juita Vima Tista Putriana Warnida Warnida Warnida Warnida Widiya Wati Yessel Pissi Yohana, Denny Yulianissa Alvina Zahran Mabrukah Tomimi Zuhri Syam Zuli Falida Folza