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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang SELODANG MAYANG UPI YPTK Journal of Business and Economics Journal Of Science Education And Management Business Governors Jurnal Pengabdian Masyarakat Dharma Andalas Innovative: Journal Of Social Science Research JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS) Jurnal Bisinis Digital
Tri Ayu Parwati
Universitas Putra Indonesia YPTK Padang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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SISTEM ADMINISTRASI PASAR TRADISIONAL DESA SUNGAI LUAR BERBASIS WEBSITE Juherdea, Desva; Rianto, Bayu; Ayu Parwati, Tri
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 11 No. 2 (2025): JURNAL SELODANG MAYANG
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v11i2.469

Abstract

The Traditional Market Administration System of Sungai Luar Village was previously managed manually, which resulted in inefficiencies, disorganized data management, vulnerability to errors, and difficulty in accessing information. This research aims to develop a web-based administration system to facilitate the management of trader data, stall availability, and financial transactions in a more effective and structured manner. The study employs qualitative methods including interviews, observation, and literature review. Data analysis was conducted using the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service). The system development follows the Waterfall model, consisting of sequential phases from requirement analysis to testing. The final system was developed using PHP with the CodeIgniter framework and MySQL database. The system enables administrators to manage trader registration, stall data, and financial records efficiently, while traders can access stall information and make rental transactions online. Usability testing shows a high level of user satisfaction with an average score of 84.47% from 54 respondents. The result demonstrates that the system significantly improves administrative processes in traditional market management and provides better control and access to structured data. Sistem Administrasi Pasar Tradisional Desa Sungai Luar sebelumnya dikelola secara manual, yang menyebabkan proses administrasi menjadi tidak efisien, tidak terstruktur, rentan terhadap kesalahan, serta menyulitkan pencarian informasi. Penelitian ini bertujuan untuk mengembangkan sistem administrasi berbasis web guna mempermudah pengelolaan data pedagang, ketersediaan lapak, dan transaksi keuangan secara lebih efektif dan terstruktur. Penelitian ini menggunakan metode kualitatif melalui wawancara, observasi, dan studi literatur. Analisis data dilakukan menggunakan pendekatan PIECES (Performance, Information, Economy, Control, Efficiency, Service). Pengembangan sistem mengikuti model Waterfall dengan tahapan berurutan dari analisis kebutuhan hingga pengujian. Sistem dibangun menggunakan bahasa pemrograman PHP dengan framework CodeIgniter dan basis data MySQL. Sistem ini memungkinkan admin untuk mengelola pendaftaran pedagang, data lapak, serta pencatatan keuangan dengan lebih efisien, sementara pedagang dapat mengakses informasi lapak dan melakukan transaksi penyewaan secara daring. Hasil pengujian menunjukkan tingkat kepuasan pengguna yang tinggi dengan nilai rata-rata 84,47% dari 54 responden. Hasil penelitian ini membuktikan bahwa sistem yang dikembangkan mampu meningkatkan proses administrasi pasar tradisional dan memberikan kemudahan dalam kontrol serta akses terhadap data yang terstruktur.
Training on Data Implementation From Transactions to Financial Reports at CV Geha Pratama: Pelatihan Implementasi Data Dari Transaksi Menjadi Laporan Keuangan Pada CV Geha Pratama Tri Ayu Parwati; Olandari Mulyadi; Putri Azizi
Journal of Community Service and Application of Science Vol. 1 No. 2 (2022): JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS)
Publisher : KPN Kopertis X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/871t7a10

Abstract

The socialization of the company's simple financial report is very much needed by many people, especially for the owner of the company as the initiator, the bank as the credit provider, and the government that provides facilities for the arrangement of laws and regulations, where each party has its own interests. Investors want to know the benefits of investment, banks want to know the level of security of loans provided and smooth returns, and the government is more focused on the benefits of these investments for the economy and equal distribution of employment opportunities. Application of financial reports regarding various transactions starting from identification and recording of transactions, recording transactions through general journals, posting ledgers, and transferring to trial balance. Until a company's financial statements are created. Financial reports The results can be used to make decisions about whether the business being run experiences a profit or loss, as well as an evaluation material for ongoing businesses, whether the financial records made are correct or not. In general, this business can be said to still use the traditional way of recording financial statements. Therefore, socialization and training are needed about the importance of recording financial statements in a company in a simple way.
PENGARUH INTELLECTUAL CAPITAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI (PERUSAHAAN MANUFAKTUR BEI 2020-2024) Ghina Mubarok; Ramdani Bayu Putra; Tri Ayu Parwati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.11891

Abstract

This study aims to examine the influence of intellectual capital, leverage, and firm size on firm value, with dividend policy as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample selection technique used purposive sampling, selecting 12 companies. The analysis method used moderated regression analysis with Eviews 13.Based on the results of hypothesis testing, it was found that intellectual capital has a significant effect on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Leverage has a significant effect on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Company size does not have a significant effect on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Intellectual capital does not have a significant effect on company value with dividend policy as a moderator in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Dividend policy is able to weaken the influence between intellectual capital on company value. Leverage does not have a significant effect on company value with dividend policy as a moderator in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Dividend policy is able to weaken the influence between leverage on company value. Company size does not have a significant effect on company value with dividend policy as a moderator in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Dividend policy is able to weaken the influence of company size on company value.
PENGARUH KOMUNIKASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA PADA PUSKESMAS RASIMAH AHMAD KOTA BUKITTINGGI Habib Maulid; Tri Ayu Parwati; Zefriyenni
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.1914

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komunikasi dan disiplin kerja terhadap kinerja pegawai melalui kepuasan kerja di Puskesmas Rasimah Ahmad Kota Bukittinggi. Metode kuantitatif digunakan dengan populasi 44 pegawai. Hasil analisis regresi linear berganda menunjukkan bahwa kepuasan kerja berpengaruh signifikan terhadap kinerja pegawai. Temuan ini sejalan dengan penelitian terdahulu yang menyoroti pentingnya kepuasan kerja dalam meningkatkan kinerja. Selain itu, disiplin kerja juga berpengaruh signifikan terhadap kinerja pegawai. Implikasi praktis dari penelitian ini adalah pentingnya meningkatkan kepuasan kerja dan disiplin kerja pegawai untuk meningkatkan kinerja organisasi. Hasil ini dapat menjadi acuan bagi manajemen dalam mengembangkan strategi untuk meningkatkan kinerja pegawai melalui peningkatan kepuasan kerja dan disiplin kerja.
Peran Kebijakan Dividen dalam Hubungan Profitabilitas, Ukuran Perusahaan, dan Harga Saham Suchi Avita Rici; Tri Ayu Parwati; Yosi Puspita Sari
Journal of Science Education and Management Business Vol. 5 No. 1 (2026): JOSEMB (Journal Of Science Education And Management Business)
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v5i1.968

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, dan Ukuran perusahaan terhadap Harga Saham dengan Kebijakan dividen sebagai variabel intervening pada subsektor industri makanan dan minuman di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 sejumlah 95 perusahaan. Metode analisis data menggunakan analisis jalur dan analisis regresi linear berganda berbantuan spss versi 26. Hasil penelitian menunjukkan bahwa: profitabilitas berpengaruh signifikan terhadap kebijakan dividen, ukuran perusahaan berpengaruh signifikan terhadap kebijakan dividen, profitabilitas berpengaruh signifikan terhadap harga saham, ukuran perusahaan berpengaruh signifikan terhadap harga saham, kebijakan dividen berpengaruh tidak signifikan terhadap harga saham, profitabilitas tidak berpengaruh signifikan terhadap harga saham melalui kebijakan dividen sebagai variabel intervening, ukuran perusahaan tidak berpengaruh signifikan terhadap harga saham melalui kebijakan dividen sebagai variabel intervening.
TINJAUAN LITERATUR SISTEMATIS TENTANG MOTIVASI, TEKNIK, DAN KONSEKUENSI MANAJEMEN LABA: SINTESIS RISET DAN PRAKTIK AKUNTANSI INTERNASIONAL Tri Ayu Parwati; Elvira Luthan; Annisaa Rahman; Syahril Ali
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 12 No. 2 (2026): Jurnal Selodang Mayang
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v12i2.537

Abstract

Earnings management is a complex phenomenon that affects the quality of financial reporting and economic decision-making. This study aims to identify and synthesize the motivations, techniques, and consequences of earnings management based on international accounting literature published between 2020 and 2025. A systematic literature review using the PRISMA protocol was conducted on 309 articles retrieved from five databases, which were subsequently screened to obtain 50 high-quality articles for analysis through narrative synthesis and thematic categorization. The findings indicate that the motivations for earnings management have evolved from competitive pressures and capital structure considerations toward ESG sustainability issues and responses to systemic crises, including the COVID-19 pandemic. Manipulation techniques have shifted from traditional accrual-based methods toward more complex forms of real earnings management. The consequences include declining market valuation, distorted financial stability, and changes in investor perceptions of earnings quality. Corporate governance and board gender diversity act as significant moderators. The study recommends strengthening ESG-based oversight, utilizing machine learning, and reforming regulations to enhance transparency and accountability. Manajemen laba merupakan fenomena kompleks yang memengaruhi kualitas pelaporan keuangan dan pengambilan keputusan ekonomi. Penelitian ini bertujuan mengidentifikasi dan mensintesis motivasi, teknik, serta konsekuensi manajemen laba berdasarkan literatur akuntansi internasional periode 2020–2025. Metode yang digunakan adalah systematic literature review dengan protokol PRISMA terhadap 309 artikel dari lima basis data, yang diseleksi menjadi 50 artikel berkualitas untuk dianalisis melalui sintesis naratif dan kategorisasi tematik. Hasil penelitian menunjukkan bahwa motivasi manajemen laba berkembang dari tekanan kompetisi dan struktur modal menuju isu keberlanjutan ESG serta respons terhadap krisis sistemik, termasuk pandemi COVID-19. Teknik manipulasi bergeser dari metode berbasis akrual menuju real earnings management yang lebih kompleks. Konsekuensinya meliputi penurunan valuasi pasar, distorsi stabilitas keuangan, dan perubahan persepsi investor terhadap kualitas laba. Tata kelola perusahaan dan keberagaman gender dewan berperan sebagai moderator. Penelitian merekomendasikan penguatan pengawasan berbasis ESG, pemanfaatan machine learning, serta reformasi regulasi untuk meningkatkan transparansi dan akuntabilitas.
Co-Authors Azizi, Putri Bayu Rianto Berta Agus Petra Dodi Suryadi Elfiswandi, Elfiswandi Elvira Luthan Ghina Mubarok Habib Maulid Hamdy Hadi Juherdea, Desva Maulid, Habib Muhammad Fajar Nadia, Putri Nadila, Nia Nia Nadila Nia Nadilla Olandari Mulyadi Putra, Ramdani Bayu Resyelly Viona Rindy Citra Dewi Sari, Rr Putri Intan Permata Selvi Zola Fenia Suchi Avita Rici Syahril Ali Wahyudi Rahmat Yosi Puspita Sari Yusvi Diana Zefriyenni Zefriyenni Zefriyenni