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All Journal Jurnal Kajian Manajemen Bisnis Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Pemberdayaan Ekonomi
Abdul Karib
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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PREPARATION OF FINANCIAL STATEMENTS BASED ON SAK EMKM USING SPREADSHEET ON MSMEs IN BUKITTINGGI Rita Rahayu; Verni Juita; Denny Yohana; Rahmi Desriani; Sri Dewi Edmawati; Abdul Karib
Warta Pengabdian Andalas Vol 28 No 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.28.3.256-262.2021

Abstract

This activity aims to increase Small Medium Micro Enterprises (MSME) managers' capacity in preparing financial reports by the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) using a spreadsheet application. Implementing this activity was by providing training to MSMEs in Bukittinggi on financial management using a Microsoft Excel-based application previously developed by the team. MSMEs can use eight main menus to manage their finances in this simple application. The menus are Account List, Code List, Journal, Ledger, Work Sheet, Subsidiary Ledger, Income Statement and Statement of Financial Position. The MSME owners will fill in these menus according to their activities and transactions. 17 MSMEs in Bukittinggi participated in this activity. The results of this activity show that the application makes it easier for MSME managers to understand financial management, and it also assists them in preparing their financial statements. This activity contributed to MSMEs improving their capabilities related to transaction recording and financial reporting based on Financial Accounting Standards.
Faktor-Faktor yang Berpengaruh terhadap PAD Sektor Pariwisata di Kota Pariaman Periode Tahun 2010-2020 Neng Kamarni; Abdul Karib; Yusrizal Yulius
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13, No 2 (2022): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v13i2.310

Abstract

The purpose of this study is to analyze the factors that influence local revenue in Pariaman City over the last 10 years. The independent variables used include the number of tourists, the number of tourist objects and GRDP at constant prices. while the dependent variable is the local revenue of Pariaman City. The method in analyzing the data to be used is by means of multiple linear analysis by looking at the influence and relationship between the independent variable and the dependent variable, to see whether or not there is an influence between the number of tourists, the number of tourists, and the variable the amount of gross regional domestic product on the basis of price. constant to local revenue in the tourism sector. The results showed that partially GRDP at constant prices had a positive and significant effect on local revenue in the tourism sector of Pariaman City, while the variable number of tourists and the number of tourist objects did not significantly affect local revenue in the tourism sector of Pariaman City.
Peningkatan Kapasitas Pengelola Badan Usaha Milik Desa dalam Pengelolaan Keuangan: Studi Pada BUMNAg di Sumatera Barat Rita Rahayu; Husna Roza; Sri Dewi Edmawati; Abdul Karib
Jurnal Pemberdayaan Ekonomi Vol. 1 No. 1 (2022): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.675 KB) | DOI: 10.35912/jpe.v1i1.737

Abstract

Purpose: The activity aims to improve the ability of BUMDes managers in terms of financial management. The reason for this activity is that the understanding and ability of BUMDes managers, especially in West Sumatra, is still low regarding financial management. Method: The method used in this activity is to carry out ongoing training and mentoring programs, which are carried out for a period of 6 months. Result: It is hoped that the activities carried out in a sustainable manner will certainly increase the ability and understanding of BUMDes managers, especially those in West Sumatra in terms of financial management. One of the outputs of this activity is that BUMDes are able to prepare their financial reports. Conclusion: This training and mentoring activity is very useful, especially with the issuance of PP No. 11 of 2021 concerning BUMDEs, one of which is to require BUMDes to compile accountability reports in the form of periodic financial reports. Contribution: This activity will certainly contribute in terms of developing the capacity of human resources in the village, and will certainly have a positive impact on improving the village economy.
Financial literacy of village owned enterprises (BUMDes) managers: A study of BUMNag managers in West Sumatra Province Rita Rahayu; Indah Permata Suryani; Abdul Karib; Viya Guziana Sari
Jurnal Kajian Manajemen Bisnis Vol 11, No 1 (2022): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmb.11650500

Abstract

 This study investigates the level of financial literacy of Village Owned Enterprises (BUMdes) managers in West Sumatra and identifies the determinant factors that affect their financial literacy. This study involves 208 BUMDES managers in West Sumatra province. Using an online questionnaire, we found that the literacy level of these BUMDES financial managers is categorized as 'less literate.' Furthermore, using SPSS to process the data, we found three determining factors that affect the level of financial literacy of BUMDes managers: age, educational background, and total income. This study found that the educational background is the sole determinant that has a positive and significant influence on these BUMDes managers’ financial literacy, while the other factors have less significant influence. The results of this study contribute to providing an overview to the government, especially the West Sumatra regional government, regarding the financial literacy condition of BUMDES managers, so that local governments and other related parties can consider this financial literacy factor in making policies related to the development of BUMDES. The implication of this research is that the West Sumatra regional government needs to focus more on the development of BUMDES Human Resources (HR) through formal education or non-formal education such as training, workshops or seminars, especially related to financial literacy. With good financial literacy, of course, it will be able to guide BUMDES managers in making good financial planning and management as well, which will certainly lead to improving the welfare of BUMDES. 
Co-Authors Abd. Rasyid Syamsuri Denny Yohana Desriani, Rahmi Husna Roza Kamarni, Neng Rahayu, Rita Sri Dewi Edmawati Suryani, Indah Permata Verni Juita Viya Guziana Sari Yusrizal Yulius