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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Ekonomia Jurnal Pengabdian Mandiri Indo-Fintech Intellectuals: Journal of Economics and Business Ekonomia
Witra Maison
Universitas Mahaputra Muhammad Yamin
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH KEKAYAAN DAERAH, DANA PERIMBANGAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN DAERAH Siska Yulia Defitri; Sindy Fetrisia; Witra Maison
Jurnal Ekonomia Vol 11 No 1 (2021): FEBRUARI
Publisher : LPPM ITBis Lembah Dempo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.02 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kekayaan daerah, dana perimbangan, dan pengeluaran daerah terhadap kinerja keuangan Daerah di Provinsi Sumatera Barat. Penelitian ini menggunakan data sekunder, teknik pengumpulan data dilakukan melalui dokumentasi, yaitu dari laporan keuangan kabupaten dan kota di Provinsi Sumatera Barat. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan dari kekayaan daerah terhadap kinerja keuangan pemerintah daerah, tetapi dana perimbangan memiliki pengaruh dan memiliki hubungan negatif dengan kinerja keuangan pemerintah daerah sedangkan pengeluaran daerah tidak berpengaruh dan positif pada kinerja keuangan pemerintah daerah. Secara keseluruhan, kinerja keuangan pemerintah daerah menunjukkan kualitas pekerjaan daerah dalam memajukan daerah mereka yang dapat diilustrasikan oleh kekayaan yang dimiliki oleh daerah, menyeimbangkan dana yang dimiliki dan belanja di daerah
EDUKASI PENCATATAN DAN PEMBUKUAN SEDERHANA PADA KERAJINAN SONGKET SILUNGKANG DEMI MEWUJUDAKAN WIRAUSAHA FROM LOCAL TO GLOBAL Siska Yulia Defitri; Juita Sukraini; Rita Dwi Putri; Witra Maison; Nidia Anggreni Das; Lili Wahyuni; Aldo Sofari; Desrial Ori Putra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i2.2874

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the national economy, but not all MSMEs have the ability to make financial reports. Meanwhile, financial statements provide benefits in describing business conditions. The purpose of the service is to provide education to MSMEs in this case the Silungkang Songket Craft so that they can understand and make simple financial reports at least. The method of devotion is carried out by providing materials and direct training in front of the Silungkang Songket Craft business actors. The hope of this service is that these business actors can make strategic decisions in an effort to develop their business from a local to a global level through the financial information available in the bookkeeping of financial statements
PENGUATAN LEMBAGA BUMNAG PURO NAGARI KOTO LAWEH, KECAMATAN LEMBANG JAYA, KABUPATEN SOLOK Nidia Anggreni Das; Edi Firnando; Yulhan Yuhan; Yendi Putra; Rita Dwi Putri; Witra Maison; Lili Wahyuni; Siska Yulia Defitri; Juita Sukraini; Aldo Sofari
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 11: November 2022
Publisher : Bajang Institute

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Abstract

According to PP 11 of 2021, Village-Owned Enterprises, hereinafter referred to as Village BUM, are legal entities established by villages and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the maximum welfare of the village community. BUM-Nag is a form of alternative business entity that needs special attention and is developed to improve the nagari economy, with the aim that the birth of Bum-Nag can create new economic resources for Nagari that are used for the economic welfare of the Nagari people. The service activity aims to contribute thoughts and counseling on strengthening the BUM-Nag institution as a form of effort in improving the nagari economy. Service activities were carried out in Nagari Koto Laweh, Lembang Jaya District, Solok Regency. Community service uses the Group Discussion Forum (FGD) method, assistance and counseling carried out by delivering BUMNag Institutional material by UMMY Solok Lecturers. The result to be achieved in this service activity is to improve science, understanding and and the ability or capacity of Nagari's apparatus to strengthen the institution and management of BUM-Nag as a form of efforts to improve the Nagari economy.
TIMELINESS OF FINANCIAL REPORTS AFFECTED BY INFORMATION TECHNOLOGY WITH THE QUALITY OF HUMAN RESOURCES AS A MODERATION VARIABLE Desi Permata Sari; Witra Maison; Siska Yulia Defitria
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to look at the effect of information technology on the timeliness of financial reporting with the quality of human resources as a moderating variable in regency/city Bawaslu in West Sumatra. In this study the method used is the sampling technique, namely Total Sampling by distributing questionnaires. The variables in this study were information technology as the independent variable, timeliness of reporting as the dependent variable and the quality of human resources as the moderating variable. The analytical method used in this study is associative quantitative and Moderated Regression Analysis (MRA). The results of this study indicate that information technology has a positive effect on the timeliness of financial reporting, while the quality of human resources can strengthen the relationship between information technology and the timeliness of financial reporting.
PEMBINAAN MASYARAKAT NAGARI KOTO LAWEH MELALUI EDUKASI INOVASI TEKNOLOGI Esi Sriyanti; Siska Yulia Defitri; Afni Yeni; Nurhayati Nurhayati; Juita Sukraini; Rita Dwi Putri; Witra Maison
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17043

Abstract

Pemerintah memiliki peran penting dalam mensejahterakan masyarakat termasuk masyarakat Nagari, salah satu cara dengan menfasilitasi lembaga tinggi dengan masyarakatnya dalam melakukan pembinaan agar dapat merubah pola pikir masyarakat untuk bisa berinovasi dalam merubah kehidupan yang lebih baik. Inovasi yang banyak menjamur saat ini memanfaatkan teknologi sehingga perlu juga dimanfaatkan oleh masyarakat. Pembinaan dilakukan dengan langsung turun ke masyarakat dan berkumpul pada satu tempat untuk memberikan edukasi dan pemahaman-pemahaman bahwa masyarakat dapat melakukan hal lain yang produtif dengan impact nanti dapat meningkatkan pendapatan untuk merubah ekonominya. Pengabdian kepada masyarakat dalam pembinaan dengan pemberian edukasi ini memiliki tujuan 1) Mempercepat pemulihan ekonomi, meningkatkan dan mengembangkan kegiatan usaha ekonomi produktif masyarakat. 2) Menunjang pengembangan wilayah melalui peningkatan kualtias sumber daya manusia dan pembangunan daerah.
PENGARUH KEKAYAAN DAERAH, DANA PERIMBANGAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN DAERAH Siska Yulia Defitri; Sindy Fetrisia; Witra Maison
Ekonomia Vol. 11 No. 1 (2021): FEBRUARI
Publisher : LPPM Universitas Lembah Dempo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kekayaan daerah, dana perimbangan, dan pengeluaran daerah terhadap kinerja keuangan Daerah di Provinsi Sumatera Barat. Penelitian ini menggunakan data sekunder, teknik pengumpulan data dilakukan melalui dokumentasi, yaitu dari laporan keuangan kabupaten dan kota di Provinsi Sumatera Barat. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan dari kekayaan daerah terhadap kinerja keuangan pemerintah daerah, tetapi dana perimbangan memiliki pengaruh dan memiliki hubungan negatif dengan kinerja keuangan pemerintah daerah sedangkan pengeluaran daerah tidak berpengaruh dan positif pada kinerja keuangan pemerintah daerah. Secara keseluruhan, kinerja keuangan pemerintah daerah menunjukkan kualitas pekerjaan daerah dalam memajukan daerah mereka yang dapat diilustrasikan oleh kekayaan yang dimiliki oleh daerah, menyeimbangkan dana yang dimiliki dan belanja di daerah
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Asa Idilla Latifah; Nidia Anggreni Das; Witra Maison
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.542

Abstract

This research was conducted to determine the influence of audit quality (X1) on earnings management (Y), the audit committee (X2) on earnings management (Y) and the simultaneous influence of audit quality (X1) and the audit committee (X2) on earnings management (Y). The research results show that Audit Quality (X1) has an effect on Earnings Management (Y). This result is proven by the calculated t value of |2.177| ≥ |1.99300| and significance value 0.033 ≤ 0.05. For the Audit Committee (X2) it has no effect on Earnings Management (Y). This result is proven by the tcount value of |1.579| ≤ 1.99300 and significance value 0.119 ≥ 0.05. After that, Audit Quality (X1) and Audit Committee (X2) do not simultaneously influence Profit Management (Y). This result is proven by the Fcount value of |2.717| ≤ 2.859 and significance value 0.073 ≥ 0.05
Optimalisasi Kinerja Organisasi Perangkat Daerah (OPD) Melalui Good Governance Diperkuat oleh Budaya Oganisasi (Studi Empiris OPD Kota Solok) Nori Fetty Hiya; Witra Maison; Siska Yulia Defitri
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1304

Abstract

The purpose of this study is to find out, in Solok, how good governance affects the efficiency of the regional apparatus organization through the mediation effect of organizational culture. The primary data for this study came from a questionnaire. The sample of this study includes the head and secretary of the OPD in the Solok city area. Utilizing the SmartPLS 3.0 program, SEM-PLS is an analytical approach used. The findings of this study show that good governance in Solok does not affect the efficiency of the regional apparatus organization, and the influence of good governance on efficiency does not moderate the organizational culture in the city.
Pengaruh Motivasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada OPD Kota Solok) Novita Sari; Witra Maison; Lili Wahyuni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1510

Abstract

The study aims to find out how much motivation influences the tendency of accounting fraud in the Solok City Regional Apparatus Organization. The research sample of 72 respondents consisted of the Head, Head of Finance, and treasurer in each OPD in Solok City.   Data collection used a questionnaire with a Likert scale.  Data analysis was carried out using simple linear regression analysis. The results of data analysis showed that overall, there was no significant influence of motivation on the tendency of accounting fraud in the Solok City regional apparatus organization
Co-Authors Afni Yeni Aldo Sofari Asa Idilla Latifah Desi Permata Sari Desrial Ori Putra Edi Firnando Esi Sriyanti Juita Sukraini Lili Wahyuni Nidia Anggreni Das Nori Fetty Hiya Novita Sari Nurhayati Nurhayati Rita Dwi Putri Sindy Fetrisia Siska Yulia Defitri Yendi Putra Yulhan Yuhan