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All Journal Wahana Riset Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Economac: Jurnal Ilmiah Ilmu Ekonomi Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi eCo-Buss Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Amanah Kesehatan JRABA Journal of Community Service Menara Pengabdian Jurnal Nuansa Karya Akuntansi
Fiola Finomia Honesty
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Capital Intensity, Investment Opportunity Set dan Corporate Social Responsibility terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022 Zelvira, Rahma; Honesty, Fiola Finomia; Honesty, Helga Nuri; Pebriyani, Dewi
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.51

Abstract

This study will examine the relationship between capital intensity, investment opportunities and corporate social responsibility on accounting conservatism. The scope of this research includes food and beverage companies with a total sample of 24 companies spanning a period of 5 years, namely from 2018-2022, so the total research sample is 120 food & beverage companies using a purposive sampling method based on certain criteria. The data in this research uses secondary data using the eviews analysis method. The research results show that capital intensity, investment opportunities and corporate social responsibility have no effect on accounting conservatism.
Pelatihan Kewirausahaan: “Penentuan Harga Pokok dan Branding Produk UMKM Masyarakat Tepian Danau Maninjau” Honesty, Fiola Finomia; Setiawan, Mia Angelina; Yolanda, Mike; Jefriyanto, Jefriyanto; Honesty, Helga Nuri; Fasyni, Awisal
Menara Pengabdian Vol 4, No 1 (2024): Vol. 4 No. 1 Juni 2024
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/jmp.v4i1.5595

Abstract

Pada dekade beberapa tahun ini telah terjadi kerusakan lingkungan di Danau Maninjau akibat budidaya ikan jaring apung dan juga penurunan pariwisata akibat pandemi, sehingga secara signifikan menurunkan tingkat pendapatan ekonomi masyarakat Nagari. Hal ini dikarenakan perekonomian daerah sekitarnya yang sangat bergantung pada pariwisata, budidaya ikan dan pertanian, namun kurang dalam berwirausaha. Untuk itu perlu pelatihan kewirausahaan agar masyarakat Bayua bisa menjalankan usahanya dengan baik sehingga terdapat peningkatan dalam bidang usaha khususnya dalam bidang UMKM.  Pelatihan penentuan harga pokok produk dan branding produk UMKM yang telah diadakan di Nagari Bayua mendapatkan respon yang baik dari para peserta.  Hal ini dikarenakan pelatihan ini memberikan penambahan pengetahuan dan pemecahan masalah yang dihadapi oleh Masyarakat sekitar.
Pengaruh Environmental, Social, Governance (ESG) Disclosure, dan Kinerja Keuangan Terhadap Return Saham Rani Putri; Finomia Honesty, Fiola; Nuri Honesty, Helga
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1990

Abstract

This study aims to examine the impact of environmental, social, and governance (ESG) disclosure and financial performance on stock returns. This research employs a quantitative approach. The research subjects are mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sample was selected using purposive sampling. The research sample obtained was 96 for a four-year research period. The data analysis employed in this study is multiple linear regression, conducted using SPSS version 26. The results of this study indicate that Environmental disclosure, Social disclosure, Governcance disclosure and return on assets do not have a significant influence on stock returns. Earnings per share has a positive influence on stock returns. This research contributes to the advancement of knowledge and insights in the field of accounting, as well as the factors influencing stock returns in the mining sector.future research should expand population and sample sizes beyond mining sector companies. Utilizing comprehensive ESG databases (e.g., MSCI ESG Ratings, Sustainalytics) and analizing additional factors like industry growth and company size to moderate ESG – return relationships is recommended  
Pengaruh Capital Expenditure, Net Working Capital dan Investment Opportunities terhadap Cash Holding Ardhana, Delia; Honesty, Fiola Finomia; Honesty, Helga Nuri
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2084

Abstract

The purpose of this study is to analyze the effect of capital expenditure, net working capital, investment opportunities on cash holding in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This research is quantitative research. The sampling technique used purposive sampling. The number of samples during the study year amounted to 73 data. The statistical method used is multiple linear regression analysis. The results showed that capital expenditure has a significant negative effect on cash holding, net working capital has a significant positive effect on cash holding and investment opportunities have no significant effect on cash holding in manufacturing companies in the basic and chemical industry sectors in 2020-2023.
Pengaruh Kualitas Laba dan Readability terhadap Biaya Modal Perusahaan Sektor Pertambangan yang terdaftar di BEI Junaidi, Wahyu; Honesty, Fiola Finomia; Honesty, Helga Nuri
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.42

Abstract

The aim of this research is to determine the effect of earnings quality and readability on the capital costs of mining sector companies listed on BEI for the 2019 - 2022 period. The sample used was 55 mining sector companies registered on BEI. The data used is secondary data in the form of each company's annual report obtained from the official website of the Indonesian stock exchange and the company's official website. The data analysis used is descriptive analysis, normality testing and hypothesis testing using SPSS 25 software. Based on the results of this research, earnings quality has a significant positive effect on capital costs and readability has no significant effect on capital costs of mining sector companies listed in BEI for the 2019 - 2022 period.
Prevalensi Mukositis Oral pada Pasien Kanker Payudara yang Menerima Kemoterapi 5-Fluorouracil trisna ajani, anggra; Milya Novera; Fiola Finomia Honesty; Putri Minas Sari; Debby Shinthania; Mariza Elvira; Espasari; Yeni Masbiran; Keken Erva Nanda; Shindy Gustarina
Jurnal Amanah Kesehatan Vol 7 No 1 (2025): Jurnal Amanah Kesehatan
Publisher : Sekolah Tinggi Ilmu Kesehatan YPAK Padang

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

Abstract

Cancer treatment is currently carried out in various ways according to the stage of cancer diagnosed by the doctor. One of the cancer treatments is combination chemotherapy. Chemotherapy given to breast cancer patients is 5-fluorouracil combination chemotherapy, which can damage the basal epithelial cell layer directly, causing death of clonogenic cells, mucosal atrophy and ulceration called oral mucositis. Oral mucositis will be influenced by various things, namely high doses, age, gender, type of chemotherapy drug, repeated chemotherapy schedules (chemotherapy cycles), poor nutritional status, plus oral hygiene conditions. The purpose of this study was to determine the frequency distribution of oral mucositis characteristics of breast cancer patients with 5-fluorouracil combination chemotherapy. The research method is descriptive with consecutive sampling. The sample obtained was 45 people. The results of the study showed that the frequency distribution with the most age characteristics in the early elderly, almost all were diagnosed with stage, less than half underwent the 5th chemotherapy cycle and more than half had normal nutritional status, and more than half of breast cancer patients with 5-fluorouracil combination chemotherapy with mild oral mucositis. The suggestion of this study is that nurses in the chemotherapy room can provide education on the management of oral mucositis with nursing modalities such as cryotherapy
PKM Peningkatan Entrepreneurship Melalui Pelatihan Literasi Keuangan, dan The Renewal Of Packaging Produk Rinuak Kering Danau Maninjau Terhadap Improving The Quality Of Life Masyarakat Nagari Bayua Honesty, Fiola Finomia; Honesty, Helga Nuri; Sari, Vita Fitria; Pebriyani, Dewi; Yolanda, Mike
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 22, No 3 (2022): 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.03110

Abstract

UMKM merupakan salah satu usaha pendorong ekonomi masyarakat di suatu daerah. Dalam hal ini UMKM memacu masyarakat untuk berinovasi dengan memanfaatkan sumberdaya yang ada di sekitarnya. Nagari Bayur (Bayua) merupakan salah satu daerah di Kabupaten Agam yang terletak di sekitar danau Maninjau. Pada beberapa tahun terakhir, nagari Bayur mengalami penurunan secara ekonomi. Penurunan ekonomi yang terjadi disebabkan oleh berbagai faktor antara lain menurunnya tingkat pariwisata yang mengakibatkan berkurangnya aktivitas ekonomi dan tingkat penjualan produk olahan khas Danau di Bayur, Maninjau.Tujuan kegiatan PKM adalah untuk meningkatkan pemahaman dan keterampilan para pelaku UMKM di Nagari Bayur Maninjau terhadap pengelolaan keuangan dan konsep pembukuan sederhana serta pengemasan produk yang inovatif dan menarik. Dari hasil PKM yang telah dilakukan ternyata pelaku UKM sudah mampu meningkatan pengetahuan, pemahaman dan ketrampilan tentang pengelolaan keuangan dan konsep pembukuan sederhana serta menguasai keterampilan pengemasan produk.
PKM Pelatihan Kewirausahaan: “Pengolahan Produk Makanan Khas Maninjau Untuk Mendukung Pengembangan Nagari Bayur Sebagai Destinasi Wisata” Honesty, Fiola Finomia; Honesty, Helga Nuri; Yolanda, Mike
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 21, No 3 (2021): 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.01820

Abstract

Bayur merupakan nagari yang berada di sekitar danau Maninjau. Sebagai nagari yang berada di sekitar danau, mata pencarian masyarakat di nagari Bayur sebagian besar bersumber dari danau. Salah satu jenis mata pencarian masyarakat adalah menjual olahan makanan dari hasil ikan di danau Maninjau. Salah satu jenis olahan makanan antara lain yaitu makanan berbahan dasar rinuak. Rinuak merupakan ikan kecil yang hidup di danau Maninjau berbentuk seperti ikan teri. Tujuan kegiatan pengabdian ini adalah untuk menumbuhkan semangat wirausaha dan inovasi produk makanan olahan dari rinuak Maninjau. Hasil dari kegiatan ini yaitu meningkatnya pengetahuan para pelaku usaha UMKM di Nagari Bayur mengenai konsep kewirausahaan, pengelolaan keuangan dan motivasi usaha. Selain dari pada itu dihasilkan inovasi produk olahan berbahan dasar dari rinuak Maninjau antara lain: dendeng rinuak, nugget rinuak, tahu isi rinuak, pastel rinuak, otak-otak rinuak dan lemper rinuak. Dengan adanya inovasi serta motivasi wirausaha yang baik dapat mendukung pengembangan nagari Bayur sebagai destinasi wisata di Sumatera Barat. 
PKM Pelatihan Kewirausahaan: “Pengolahan Produk Makanan Khas Maninjau Sebagai Upaya Pengembangan UMKM di Nagari Bayur Maninjau” Honesty, Fiola Finomia; Yolanda, Mike
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 22, No 1 (2022): 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.01950

Abstract

Bayur merupakan nagari yang berada di sekitar danau Maninjau. Sebagai nagari yang berada di sekitar danau, mata pencarian masyarakat di nagari Bayur sebagian besar bersumber dari danau. Salah satu jenis mata pencarian masyarakat adalah menjual olahan makanan dari hasil ikan di danau Maninjau. Salah satu jenis olahan makanan antara lain yaitu makanan berbahan dasar rinuak. Tujuan kegiatan pengabdian ini adalah untuk menumbuhkan semangat dan jiwa entrepreneurship pelaku UMKM di nagari Bayur serta pengenalan inovasi produk makanan olahan dari rinuak Maninjau. Hasil dari kegiatan ini yaitu meningkatnya pengetahuan para pelaku usaha UMKM di Nagari Bayur mengenai kewirausahaan, UMKM, dan pengelolaan keuangan. Selain dari pada itu terdapat pelatihan mengolah inovasi produk makanan dari rinuak Maninjau. Dengan adanya pengenalan konsep wirausaha serta penambahan keterampilah bagi pelaku UMKM diharapkan dapat mendukung peningkatan perekonomian di nagari Bayur Maninjau.
Pengaruh Akuntabilitas, Conflict of Interest dan Komitmen Organisasi terhadap Fraud Pengelolaan Dana BLT pada Masa Pandemic COVID-19 Pamungkas, Bintang; Helmayunita, Nayang; Honesty, Fiola Finomia
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.1

Abstract

This study aims to determine the effect of accountability, conflict of interest and organizational commitment to fraud in managing BLT funds during the Covid-19 pandemic. The population of this study were all village officials in the Air Pura sub-district. The sample used was 59 respondents with total sampling technique. This study used a quantitative method by distributing questionnaires directly. This study was tested using multiple regression analysis. The results obtained from this study indicate that accountability and conflict of interest did not have a significant effect on BLT fund management fraud during the Covid-19 pandemic, while organizational commitment had a positive and significant effect on BLT fund management fraud during the Covid-19 pandemic.
Co-Authors Ardhana, Delia Astra Prima Budiarti Awisal Fasyni Debby Shinthania Dian Fitria Handayani Espasari Fefri Indra Arza Helga Nuri Honesty Honesty, Helga Nuri Jefriyanto Jefriyanto Jefriyanto, Jefriyanto Junaidi, Wahyu Keken Erva Nanda Mariza Elvira Mayar Afriyenti Mia Angelina Setiawan Mia Angelina Setiawan Mike Yolanda Nayang Helmayunita Novera, Milya Nuri Honesty, Helga Pamungkas, Bintang Pebriyani, Dewi Rani Putri Reza Rosiani Salma Taqwa Sari, Putri Minas Shindy Gustarina Trisna Ajani, Anggra Vanica Serly Vita Fitria Sari Yeni Masbiran Yolanda, Mike Zelvira, Rahma