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All Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Jurnal Pendidikan Dasar dan Sosial Humaniora Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Dwila Maresti
Universitas Mohammad Natsir
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementasi Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) Bidang Pendidikan di Sumatera Barat (Studi Empiris pada Lembaga Bimbingan Belajar di Sumatera Barat) Sri Wahyuni Riza; Dwila Maresti
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.657 KB) | DOI: 10.33087/jiubj.v20i1.819

Abstract

Technological developments directly drive the need for information, including the need for financial and accounting information for an entity or institution. Not only large entities or institutions, but the need for financial and accounting information from micro and small businesses has become important. One of the small and medium micro businesses that also have to meet the needs of financial and accounting information for external parties is a tutoring institution. Previous research has reviewed a lot about the development of accounting information systems and their application to micro, small and medium enterprises. The purpose of this study is to conduct an empirical study of the implementation of accounting information systems in micro small and medium enterprises of tutoring institutions in West Sumatra. This research is quantitative research. The data obtained is primary data through the distribution of online quizzes through Google Drive to tutoring institutions in West Sumatra. The result is that in micro businesses, especially tutoring institutions in West Sumatra are still minimal in the use of accounting information systems in managing business finances.
Penilaian Kesehatan Keuangan Koperasi Berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM RI Nomor: 07/PER/DEP.6/IV/2016 pada KSPPS Tanah Sirah Piai Nan XX Kota Padang Periode 2016-2018 Dwila Maresti; Sriwahyuni Riza
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.38 KB) | DOI: 10.33087/ekonomis.v4i1.88

Abstract

The purpose of this study was to determine the level of health of a Savings and Loan Cooperative and Sharia Financing (KSPPS) in one of the Padang City sub-districts namely Tanah Sirah Piai Nan XX in 3 (three) years of operation. The research is intended to help the Padang City Cooperative Office to find out the health condition of cooperatives in the Padang City area as well as the KSPPS Cooperative to find out the health of cooperatives managed. Based on quantitative research with a descriptive approach, this health assessment analysis refers to the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07 / Per / Dep.6 / IV / 2016 concerning Guidelines on Health Assessment for Savings and Loans Cooperatives and Sharia Financing and Units Savings and Credit Sharia Financing. The results showed the health level of KSPPS Tanah Sirah Piai XX was concluded that KSPPS Tanah Sirah Piai Nan XX was quite healthy.
Pengaruh Leverage dan Ukuran Dewan Direksi Terhadap Pengungkapan CSR Rahmatullaili Ramadhani; Dwila Maresti
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.262

Abstract

This study aims to determine the influence of leverage variables and board size on disclosure of social responsibility (CSR). This research is a quantitative research. The sample used is companies that are included in LQ 45 which are listed on the Indonesia Stock Exchange in 2019. The results of this study show that leverage and board size have an effect on CSR disclosure.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBERHASILAN KSPPS KOTA PADANG (Studi Pada KSPPS Kelurahan Lubuk Begalung Kota Padang Sumatera Barat) Dwila Maresti
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 2: Desember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.324 KB)

Abstract

Tujuan dari penelitian ini adalah menganalisis faktor-faktor yang berpengaruh terhadap keberhasilan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Kota Padang (Studi Pada KSPPS Kelurahan Lubuk Begalung Kota Padang Sumatera Barat). Penelitian telah dilakukan dengan mengambil 100 sampel KSPPS di wilayah Kota Padang. Pengumpulan data dilakukan melalui wawancara dan kuisioner. Data selanjutnya diproses menggunakan SPSS ver 23. Hasil penelitian menunjukkan bahwa modal kerja, kemampuan/skill dan lokasi usaha berpengaruh positif dan signifikan terhadap keberhasilan KSPPS diketahui t hitung lebih besar dari t table (4,411 > 1,660)atau dengan tingkat probabilitas(0,000 < 0,05) berarti Modal kerja berpengaruh positif dan signifikan terhadap keberhasilan KSPPS. Nilai R Square sebesar 0,792 yang berarti pengaruh modal kerja, kemampuan/skill, dan lokasi terhadap keberhasilan KSPPS adalah 79,2% sedangkan sisanya 20,8% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Nilai koefisien korelasi ini mencerminkan hubungan yang kuat antara faktor-faktor yang di teliti.
Optimalisasi Penerimaan Pajak Daerah (Pajak Bumi dan Bangunan /PBB) di Nagari Magek Kabupaten Agam melalui Inovasi Pembayaran Berbasis Hasil Pertanian Dwila Maresti; Titik Delmarsih; Arrum Komala Sari; Syarifah Zuhra; Muhammad Wafiq; Aga Arye Perdana; Rio Rahmat Yusran; Sri Wahyuni Riza; Yessi; Wenny Sofia; Afridian Wirahadi Ahmad
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 3 (2025): Agustus
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i3.212

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk mengoptimalkan pengelolaan Pajak Bumi dan Bangunan (PBB) di Nagari Magek, Kabupaten Agam, yang selama ini menghadapi permasalahan rendahnya kesadaran masyarakat dan ketidakakuratan data objek pajak. Pajak Bumi dan Bangunan (PBB) merupakan salah satu sumber penting Pendapatan Asli Daerah (PAD) yang berfungsi mendukung pembangunan infrastruktur dan layanan publik. Metode pendekatan yang digunakan bersifat partisipatif, edukatif, kolaboratif, dan berbasis bukti melalui wawancara, sosialisasi, pemetaan data pajak, serta diskusi kelompok bersama masyarakat dan pemerintah nagari. Hasil kegiatan menunjukkan bahwa edukasi meningkatkan pemahaman masyarakat terhadap PBB, dan inovasi pembayaran Pajak Bumi dan Bangunan (PBB) menggunakan hasil panen pisang menjadi alternatif solusi yang relevan dengan kondisi lokal, mendukung ketahanan pangan sekaligus meningkatkan kepatuhan fiskal. Program ini juga menghasilkan luaran berupa modul sosialisasi dan peta tematik pajak. Kolaborasi antara universitas, masyarakat, dan pemerintah nagari menunjukkan efektivitas pengabdian berbasis pemberdayaan fiskal lokal yang dapat direplikasi di daerah agraris lainnya
Analisis Kelayakan Investasi Pembangunan Gedung Rawat Inap pada Rumah Sakit Islam Ibnu Sina Padang Panjang Anita Syafutri; Yessi Yessi; Dwila Maresti
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 1 (2026): Januari: Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i1.5642

Abstract

This study aims to analyze the investment feasibility of constructing an inpatient building at Ibnu Sina Islamic Hospital, Padang Panjang. The increasing need for healthcare facilities, along with regulatory policies regarding standardized inpatient care, encourages the development of a new building projected to enhance service quality and hospital capacity. The research employs quantitative methods, including analysis of NPV, IRR, Payback Period, and Profitability Index, complemented by non-financial analysis covering market, technical, management, and social aspects. The results show that the project is financially feasible, with a positive NPV of Rp 117,409,000, an IRR of 14%, and a Payback Period of six years and nine months, although the Profitability Index is under 1. Overall, the inpatient building construction is assessed as potential and feasible, with recommendations for periodic evaluations to ensure the sustainability of long-term benefits. This research also offers recommendations to hospital management for making investment decisions in the healthcare sector in response to regulatory changes and market demands.
Co-Authors Afridian Wirahadi Ahmad Aga Arye Perdana Anita Syafutri Arrum Komala Sari Muhammad Wafiq Rahmatullaili Ramadhani Rio Rahmat Yusran Sri Wahyuni Riza Sri Wahyuni Riza Sriwahyuni Riza Syarifah Zuhra Titik Delmarsih Wenny Sofia Yessi Yessi Yessi