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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi International Journal of Social Science and Business Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming To Maega: Jurnal Pengabdian Masyarakat Value: Jurnal Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Islamic Business and Management Review Journal Of Science Education And Management Business Asean International Journal of Business Journal of Economics and Management Scienties Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Escalate : Economics and Business Journal Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Novita, Wellia
Universitas Putra Indonesia YPTK Padang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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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)

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.929 KB)

Abstract

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

Abstract

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.
Analysis of External Factors Affecting Audit Quality in Indonesia Novita, Wellia; Rama Nopiana, Puspita; Annisa Putri, Yovy
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.272 KB) | DOI: 10.54099/ijibmr.v2i1.143

Abstract

This study aims to analyze the effect of audit tenure, auditor reputation and KAP rotation on audit quality, either partially or simultaneously in Indonesian companies, namely manufacturing the basic and chemical industrial sectors listed on the IDX for the 2015-2019 period. The method used is a quantitative method, where the population in the study is to take a total of Indonesian companies, especially manufacturing companies in the basic and chemical industrial sector in Indonesia from the 2015-2019 period, which is as many as 76 companies. Samples taken from the population are those that meet the predetermined criteria, so that only 43 companies are used as samples for this study. The data used for this study were 215 (43 companies x 5 years of financial reporting period). The results of the study explain a) Audit tenure has no significant effect on audit quality, where the audit engagement period is not a problem for quality audits, b) auditor reputation does not significantly affect audit quality in Indonesian companies. This proves that the size of the KAP does not affect the quality of the audit provided, so that the public accounting profession maintains public trust, c) KAP rotation has a significant influence on audit quality in Indonesian companies so that auditors must pay attention to KAP rotation which is regulated by regulations, d) audit tenure, auditor reputation and KAP rotation together have no significant effect on audit quality in Indonesian companies. This is generally regulated by regulations, so it is only necessary to supervise the established procedures so that audit quality can be presented properly and fairly.
Analysis Stock Price Comparison with Price To Book Value (PBV) Method as the Basis for Investment Decisions At Starup Indonesia Company Nopiana, Puspita Rama; novita, wellia
International Journal of Islamic Business and Management Review Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v2i2.401

Abstract

The research is motivated by the antuasias of the Indonesian people who want to invest today, especially in the era of digitalization, it is so easy to be able to make stock buying and selling transactions. Moreover, it is supported by the rise of starup issuers that have been listed on the Indonesia Stock Exchange. The purpose of this study provides an overview of fundamental stock analysis using the 2021 Price To Book Value (PBV) method in companies with the starup logo in Indonesia as the basis for investment decisions for investors or potential investors. This research method is quantitative descriptive, where there are 9 starup companies that have entered the capital market from 2017-2021. The results of this study show that of all starup issuers there are four issuers, namely PT Yelooo Integra Datanet Tbk., PT Yelooo Integra Datanet Tbk., PT Yelooo Integra Datanet Tbk., and PT Bukalapak.com Tbk. which are still in low stock prices. Meanwhile, the other 5 issuers stated that the stock price was quite expensive. Furthermore, all issuers are eligible as an option to invest, where only the issuer of PT Yelooo Integra Datanet Tbk. has an undervalued position, where the market price is lower than its book value. The rest are in an overvalued position, where the market price is higher than the book value. PBV analysis is one of the fundamental analyses that can be used as a basis for investment considerations, it is expected for investors or potential investors and other researchers to be able to use other analyses such as Price Earning Ratio (PER), Return On Equity (ROE), Devident Payout Ratio (DPR) and others as a basis for making investment decisions, especially in the long term
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Alfarisy, Moh Fany Anatia Agusti Anita Ade Rahma Annisa Putri, Yovy Devi Edriani Devi Edriani Dewi, Aminar Sutra Dewi, Mike Kusuma Edriani, Devi Elviza, Resti Endriani, Devi Fahmy, Rahmi Gustia Harini Kusnara, Hasti Pramesti Masyhuri Hamidi, Masyhuri Nopiana, Puspita Rama Puspita Rama Nopiana Rama Nopiana, Puspita Suhanda Suhanda Winda Afriyenis Yohan Fitriadi Yohan Fitriadi Zusmawati Zusmawati