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Factors Affecting Audit Quality in Public Accounting Firms in Padang ERFINES, Sherly; DAHEN, Lovelly Dwinda; ROSYA, Nilmadesri
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

This study aims to analyze the influence of competence, independence, accountability, integrity, professionalism, and audit fees on audit quality in Public Accounting Firms (PAFs) in Padang City. This research employed a quantitative approach. Data were collected through questionnaires distributed to 37 auditors from 7 PAFs selected using purposive sampling. The data analysis techniques used in this study were descriptive analysis and inductive analysis employing multiple linear regression. The results show that competence, independence, integrity, and professionalism have a positive and significant effect on audit quality. Meanwhile, accountability and audit fees have no significant effect. Simultaneously, all six variables significantly influence audit quality, with an Adjusted R² value of 0.783, indicating that these variables can explain 78.3% of the variation in audit quality.
Pengembangan New Era Enterpreneurs Make Up Artist bagi Pemudi Aisyiyah di Kecamatan Tanjung Raya Hayati, Annur Fitri; Oknaryana, Oknaryana; Astuti, Murni; Rosya, Nilmadesri
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 24, No 1 (2024): Suluah Bendang: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.05620

Abstract

Provinsi Sumatera Barat (Sumbar) menjadi wisata prioritas 2023 oleh Kementerian Pariwisata dan Ekonomi Kreatif yang akan kaya dengan potensi wisata alam, budaya serta usaha mikro kecil dan menengah (UMKM). Masyarakat sekitar Danau Maninjau sebagian besar mendapatan penghasilannya dari karamba ikan akan tetapi keramba ikan sekarang sudah sering tercemar. Maka dari pada itu perlu adanya usaha pengadaan pemberdayaan ekonomi agar masyarakat mulai beralih menjadi new entrepreneur. Tujuan dari program PKM ini adalah memberikan keterampilan Make Up  dan fotography serta memberikan pelatihan pembuatan media promosi untuk jasa yang dihasilkan. Metode kegiatan dalam pengabdian ini melalui tahapan persiapan, pertemuan penyamaan persepsi dan diskusi bentuk kegiatan dengan mitra, persiapan pelaksanaan, kegiatan inti serta evaluasi kegiatan. Hasil dari PKM ini adalah peserta memeliki keterampilan Make UP Artist (MUA) sehingga permintaan penyewaan pelaminan sekaligus tata rias penganten dan keluarga penganten dapat dipenuhi. Selain itu, peserta dapat menyediakan jasa fotografi untuk acara pernikahan dan juga di objek wisata sekitar Danau Maninjau. Kemudian peserta dapat membuat media promosi untuk jasa yang mereka hasilkan. Dari pelatihan yang telah dilakukan dapat disimpulkan peserta dapat menambah pengetahuan dan keterampilan Make Up Artist (MUA), fotografi dan pembuatan media promosi.  
Pendampingan Nagari Sungai Nyalo Sebagai Nagari Yang Mandiri Berbasis CHSE Melalui Pengelolaan Digital Marketing Sulkaisi, Neffi; Putri, Yosi Eka; Nurdin, Bernediv; Irwan, Irwan; Rosya, Nilma Desri
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 3 (2023): August 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i3.110

Abstract

The natural tourist attraction managed by Nagari Sungai Nyalo Mudiak Aia is qualified, it's just that in terms of management, the available infrastructure facilities are still lacking. The purpose of the service is to solve partner problems by assisting with skills in using digital marketing and it is needed in business development - establishing relationships, marketing, promotion, also in developing and empowering personal branding/self empowering. The implementation of PKM Digital Marketing will be carried out by Marketing Management and Digital Skill experts by Lecturers of the Entrepreneurship Study Program, Economic Education, Informatics Education and Environmental Sciences, PGRI University, West Sumatra and assisted by 3 students who already understand the concept of entrepreneurship and digital. The technology that will be applied to Sungai Nyalo MSME actors is digital-based marketing. Starting from the awareness of business actors and the availability of human resources. Then proceed with the development of social media and tourism management websites. For example, the introduction of tourist attractions through posting videos or posting photos accompanied by interesting captions that are shared on social media
PRIORITY DETERMINATION FOR THE DEVELOPMENT OF THE WEST SUMATRA CREATIVE ECONOMY SUBSECTOR Ansofino, Ansofino; Sari, Putri Meliza; Rosya, Nilmadesri; Yulio, Anggri; Rezki, Afrital
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 12, No 1 (2023): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2023.v12.i1.6569

Abstract

The focus of this research is how to rank the West Sumatra creative economy sub-sector using creative economy indicators according to law No. 24 of 2019, Added Value, Intellectual Property, Cultural Heritage and Science and Technology. The research was conducted in six sub-sectors with the largest proportion of creative entrepreneurs in 2022. This study used the promethee ranking method, and GAIA analysis. The results of the study show that the competitiveness of the West Sumatra creative economy sub-sector is determined by cultural heritage and use of technology as well as the role of the workforce and developing the creative economy. There are three sub-sectors that have advantages based on creative economic indicators in West Sumatra, namely the Fashion, Performing Arts and Design sub-sectors. The factors causing its superiority are mainly in terms of cultural inheritance and the application of technology in the products created. The design policy for increasing the competitiveness of the West Sumatra creative economy sub-sector can be carried out most urgently (necessary conditions), increasing awareness of creative business actors registering intellectual property rights for creative products.
Pelatihan Peningkatan Kompetensi SDM Pengurus Koperasi Desa Merah Putih Kabupaten Pesisir Selatan Susanti, Nora; Syahrul, Alfattory Rheza; Harini, Gustia; Amelia, Mona; Pratama, Indra Mulia; Rosya, Nilmadesri; Selvia, Nisha; Ananta, Asti
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/f5g60f42

Abstract

The Human Resources (HR) Competency Improvement Training for the Management of the Merah Putih Village Cooperative in Pesisir Selatan Regency was conducted as an effort to increase the capacity of the management in professional, transparent, and accountable cooperative management. The implementation methods included lectures, interactive discussions, case studies, and hands-on practice in bookkeeping and analyzing cooperative financial reports. The training results showed an increase in the understanding and skills of cooperative management in recording financial transactions, preparing cooperative financial reports, and analyzing the cooperative's financial condition in a simple manner. In addition, this training encouraged increased awareness of the management of the importance of good cooperative governance. This activity is expected to support the sustainability and performance of the Merah Putih Village Cooperative in Pesisir Selatan Regency and increase member trust in cooperative management