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PENGARUH TOTAL AKTIVA, DEBT EQUITY RATIO DAN EARNING PER SHARE TERHADAP MANAJEMEN LABA Novita, Wellia
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.248 KB)

The purpose of this study is to examine the impact of total asset, Debt to Equity Ratio (DER)and Earning Per Share (EPS) to earning management using PT Adhi Karya (Persero) Tbkfinancial statement (audited) for the year 2007 to 2011. Based on facts, most of financialstatement?s user only concern to earning not to how company generated the earning. Thisstudy use linear regression as data analysis technic. The results show that total asset, Debt toEquity Ratio and earning per share are significantly and positively influence the earningmanagement at PT Adhi Karya (Persero) Tbk.

Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies Anita Ade Rahma; Anatia Agusti; Devi Edriani; Wellia Novita; Winda Afriyenis
International Journal of Social Science and Business Vol. 6 No. 2 (2022): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i2.46369

Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules. This study aims to analyze the effect of financial stability, external pressure, industry nature, rationalization, and capability on financial statement fraud. This study uses secondary data. The design used in this research is causal research. The research population was conducted on all manufacturing companies that went public and were active on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. The sampling technique used the purposive sampling method. According to the sampling criteria, a total sample of 63 companies was obtained from the observations in this study. The results of this study prove that financial stability and rationalization affect financial statement fraud. Meanwhile, external pressure, the nature of the industry, and the capability do not affect fraudulent financial statements.

Analisis Pengaruh Penggunaan Media Sosial, Pengetahuan Kewirausahaan, Motivasi Berwirausaha Terhadap Minat Berwirausaha (Studi Pada Mahasiswa Manajemen Upi Yptk Padang) Yohan Fitriadi; Wellia Novita
Journal Of Science Education And Management Business Vol. 1 No. 1 (2022): JOSEAMB ( Januari 2022 )
Publisher : Riset Sinergi Indonesia

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Penelitian ini bertujuan untuk mendeskripsikan pengaruh penggunaan media sosial, pengetahuan kewirausahaan, dan motivasi berwirausaha terhadap minat berwirausaha Pengurus UPI YPTK Padang Mahasiswa dalam mata kuliah Studi Kelayakan Bisnis. Metode penelitian menggunakan kuantitatif dengan sensus desain. Populasi seluruh siswa kelas Studi Kelayakan Usaha adalah 102 siswa dan diperoleh 92 siswa yang mengisi angket. Teknik pengumpulan data dengan kuesioner dan dokumentasi. Teknik analisis data menggunakan analisis regresi berganda. Hasil dari analisis regresi terdapat persamaan garis regresi: Y = 40,029 + 0,293 X1 + 0,199 X2. Itu Persamaan tersebut menjelaskan bahwa penggunaan media sosial tidak mempengaruhi minat berwirausaha. Namun, Variabel Pengetahuan Berwirausaha dan Motivasi Berwirausaha berpengaruh signifikan terhadapminat mahasiswa untuk berwirausaha.

Analisis Pengaruh Penggunaan Media Sosial, Pengetahuan Kewirausahaan, Motivasi Berwirausaha Terhadap Minat Berwirausaha (Studi Pada Mahasiswa Manajemen Upi Yptk Padang) Fitriadi, Yohan; Novita, Wellia
Journal of Science Education and Management Business Vol. 1 No. 1 (2022): 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.v1i1.40

Penelitian ini bertujuan untuk mendeskripsikan pengaruh penggunaan media sosial, pengetahuan kewirausahaan, dan motivasi berwirausaha terhadap minat berwirausaha Pengurus UPI YPTK Padang Mahasiswa dalam mata kuliah Studi Kelayakan Bisnis. Metode penelitian menggunakan kuantitatif dengan sensus desain. Populasi seluruh siswa kelas Studi Kelayakan Usaha adalah 102 siswa dan diperoleh 92 siswa yang mengisi angket. Teknik pengumpulan data dengan kuesioner dan dokumentasi. Teknik analisis data menggunakan analisis regresi berganda. Hasil dari analisis regresi terdapat persamaan garis regresi: Y = 40,029 + 0,293 X1 + 0,199 X2. Itu Persamaan tersebut menjelaskan bahwa penggunaan media sosial tidak mempengaruhi minat berwirausaha. Namun, Variabel Pengetahuan Berwirausaha dan Motivasi Berwirausaha berpengaruh signifikan terhadapminat mahasiswa untuk berwirausaha.

Pengembangan Kompetensi Manajemen Organisasi Pada Kesatuan Mahasiswa Tarbiyah Islamiyah (KMTI) Sumatera Barat Fitriadi, Yohan; Novita, Wellia
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 3 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i3.7468

Pelatihan manajemen dan organisasi yang dilaksanakan oleh tim Program Kreativitas Mahasiswa (PKM) UPI YPTK Padang bertujuan untuk meningkatkan kompetensi kepengurusan Kesatuan Mahasiswa Tarbiyah Islamiyah (KMTI) Sumatera Barat, organisasi mahasiswa baru yang pertama kali dideklarasikan di Sumatera Barat. Kegiatan ini memberikan kontribusi signifikan dalam pengembangan organisasi sayap berbasis ormas keislaman, yaitu PERTI. Pelatihan ini fokus pada peningkatan keterampilan manajerial dan kreativitas pengurus melalui metode pelatihan inovatif. Peserta berhadir sebanyak 25 orang menyatakan bahwa pelatihan ini memberikan pengetahuan penting dalam mengelola organisasi dan menyusun program kerja yang efektif, serta menunjukkan antusiasme tinggi untuk menerapkan perubahan positif dalam organisasi. Hasil pelatihan ini juga memicu rencana tindak lanjut yang akan difokuskan pada implementasi melalui pertemuan lanjutan.

The Impact Of Financial Management Skills, Financial Satisfaction, And Future Planning On Savings Levels Novita, Wellia; Edriani, Devi; Kusnara, Hasti Pramesti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4086

This article investigates the nexus of financial management skills, financial satisfaction, and future planning as determinants of savings levels among individuals in Bank Indonesia West Sumatra. Employing a multiple linear regression analysis with a sample of 45 participants and utilizing SPSS for data analysis, the study reveals compelling insights. Results indicate that higher financial management skills, increased financial satisfaction, and effective future planning positively correlate with elevated savings levels. The model, supported by robust F-square and R-square values, signifies its statistical significance and explanatory strength. These findings underscore the pivotal role of financial literacy, contentment, and proactive planning in shaping individuals' financial behaviors and, consequently, their savings levels. The implications extend to both personal financial decision-making and regional economic policies, emphasizing the need for targeted initiatives to enhance financial well-being in Bank Indonesia West Sumatra.

Pelatihan Pengelolaan E Commerce Bagi Usaha Produktif Di Nagari Bukik Batabuah, Kabupaten Agam Yohan Fitriadi; Wellia Novita
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 1 No. 6 (2023): Desember : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v1i6.349

This training plays a crucial role in providing training to 37 participants in Nagari Bukit Batabuah, Agam Regency. It focuses on micro, small, and medium-sized enterprises (MSMEs) in the region. Pre-training needs analysis helped the community service team understand the challenges faced by the partners and identify their primary needs. Survey data indicates that the majority of participants have been actively involved in various business sectors, with many already owning their businesses. Income analysis suggests income variation, with most participants falling into the middle and upper-middle-income categories. In the context of digital marketing, Shopee emerges as the primary platform chosen by participants, while diversification through WhatsApp Business, Facebook, and Instagram is also evident. This training provides a deep understanding and practical skills to MSME entrepreneurs, assisting them in developing effective marketing strategies and leveraging the full potential of online media for business growth

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Kabupaten/Kota Provinsi Sumatera Barat Elviza, Resti; Dewi, Mike Kusuma; Dewi, Aminar Sutra; Novita, Wellia; Zusmawati, Zusmawati
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 1 (2025): Januari - April 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v20i1.6730

Capital expenditure is a form of capital creation, which includes investments and expenditures made to acquire or develop assets with an expected economic return period of more than one year. The aim of this research is to determine the effect of capital expenditure on local revenue (PAD) and balancing funds in districts/cities in West Sumatra Province in 2019-2023. The research method used is a quantitative research method. This data comes from the following websites: https://www.bps.go.id/ and https://djpk.kemenkeu.go.id/, which are managed by the Indonesian Directorate General of Financial Balance (DJPK). This research uses 95 reports covering the years 2019-2023 covering districts/cities in West Sumatra province, to examine the realization of local original income, balancing funds, and district/city capital expenditures in West Sumatra province, namely using the Econometric Views (EViews) version of the software. 10 using descriptive statistical tests, model feasibility, classical assumptions, panel data regression, hypotheses, and the Adjusted R Square coefficient test used in data analysis. The findings of this study confirm the null hypothesis that balancing funds do not influence capital expenditure positively and significantly, but local revenue influences capital expenditure positively and significantly.

Ekonomi Kreatif Sebagai Solusi Bagi Keluarga Pra Sejahtera Untuk Bertahan Dalam Era New Normal Fitriadi, Yohan; Novita, Wellia; Endriani, Devi
To Maega : Jurnal Pengabdian Masyarakat Vol 4, No 1 (2021): Februari 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v4i1.473

AbstrakTerjadinya pandemi virus covid-19 menyebabkan peran keluarga semakin penting dalam rangka mencegah penularan pandemi Covid-19. Keluarga menjadi harapan untuk pencegahanÂ pandemi covid dengan tetap berada di rumah, membimbing anak untuk tetap belajar di rumah. Oleh sebab itu team PKM UPI YPTK pun mencoba menawarkan solusi kepada keluarga Pra sejahtera untuk mencari solusi lain dalamÂ rangka mendapatkan pemasukan tambahan walau tetap berada di rumah. Metode pelaksanaan kegiatan pengabdian ini dilaksanakan mulai dari identifikasi mitra, kesepakatan penentuan objek pelatihan, pelatihan dan pendampingan, dan evaluasi bersama. Hasil yang didapatkan dari kegiatan tersebut adanya pemahaman, dan motivasi untuk memanfaatkan Ekonomi Kreatif bagi keluarga Pra Sejahtera sebagai kegiatan tambahan dalam mendapatkan pemasukan tambahan bagi keluarga. Kesimpulan dari kegiatan pengabdian tersebut diantaranya (1)Semua peserta bersemangat untuk mencari tahu kegiatan ekonomi lain, walau tetap berada di rumah (2) Dukungan dari Pemerintah terkait peningkatan ekonomi kreatif bagi keluarga Pra sejahtera perlu digalakan agar masyarakat pra sejahtera bisa meningkatkan ekonomi walau dalam keadaaan krisisKata Kunci: Permbedayaan, Keluarga, Produktivitas, Ekonomi Kreatif, UMKM,AbstractThe occurrence of the covid-19 virus pandemic has made the role of the family increasingly important in order to prevent the transmission of the Covid-19 Â pandemic.. Families become hope for the prevention of the Covid pandemic by staying at home, guiding children to keep studying at home. Therefore, the UPI YPTK PKM team also tried to offer a solution to the Pra-prosperous family to find other solutions in order to get additional income even though they were still at home. The method of implementing this service activity is carried out starting from partner identification, agreement on determining training objects, training and mentoring, and joint evaluation. The results obtained from these activities were understanding, knowledge and motivation to take advantage of the Creative Economy for poor families as an additional activity in getting additional income for the family. The conclusions of these service activities include (1) All participants are eager to find out other economic activities, even though they are still at home (2) Support from the Government related to increasing the creative economy for the Pra-prosperous family, it needs to be encouraged so that the pre-prosperous community can improve the economy even in a state of crisisKey Word: Empowerment, Family, Productivity, Creative Economy, UMKM.

Peningkatan Kapasitas Pelaku Usaha Keripik Singkong Mentah di Kabupaten Solok melalui Pelatihan Manajemen Usaha dan Penguatan Nilai Spiritual Yohan Fitriadi; Wellia Novita; Puspita Rama Nopiana
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 3 (2025): Juli : Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i3.2033

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.

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