Garuda - Garba Rujukan Digital

ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA UMKM (STUDI KASUS USAHA LADU ARAI PINANG â€œRANIâ€) Salfina, Lili; Febriani, Ayu; Oktaviani, Nichy
Ensiklopedia Sosial Review Vol 1, No 3 (2019): Volume 1 No 3 Oktober 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v1i3.344

This research aimed to know the implementation about Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) of Keripik Ladu Arai Pinang â€œRANIâ€ SMEs in Pariaman City. The method used in this study is qualitative approach. This research uses primary data source and secondary data source. The primary data source in the form of information and data supplied by the owner SMEs, while secondary data source are from website, and documents that support. Data collection techniques using triangulation techniques, namely the interview, documentation and observation. Data analysis techniques with data reduction, data display and conclusion. Based on the research in mind that Business Ladu Arai Pinang â€œRANIâ€ SMEs have not record based SAK ETAP. Therefore, researchers have drafted of the financial statement based SAK ETAP, include balance sheet, income statement, capital statement, cash flow statement and notes of financial statement. Financial statement SMEs made the researcher based on information obtained during the research, then processed into financial statement based SAK ETAP.

ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA UMKM (STUDI KASUS USAHA LADU ARAI PINANG “RANI”) Lili Salfina; Ayu Febriani; Nichy Oktaviani
Ensiklopedia Social Review Vol 1, No 3 (2019): Volume 1 No 3 Oktober 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v1i3.344

This research aimed to know the implementation about Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) of Keripik Ladu Arai Pinang “RANI” SMEs in Pariaman City. The method used in this study is qualitative approach. This research uses primary data source and secondary data source. The primary data source in the form of information and data supplied by the owner SMEs, while secondary data source are from website, and documents that support. Data collection techniques using triangulation techniques, namely the interview, documentation and observation. Data analysis techniques with data reduction, data display and conclusion. Based on the research in mind that Business Ladu Arai Pinang “RANI” SMEs have not record based SAK ETAP. Therefore, researchers have drafted of the financial statement based SAK ETAP, include balance sheet, income statement, capital statement, cash flow statement and notes of financial statement. Financial statement SMEs made the researcher based on information obtained during the research, then processed into financial statement based SAK ETAP.

PENGARUH DIFERENSIASI, PROMOSI DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN LAPTOP MEREK ACER (STUDI KASUS MAHASISWA FAKULTAS EKONOMI UPI YPTK PADANG) Nichy Oktaviani
JURNAL MANAJEMEN PENDIDIKAN Vol 3, No 2 (2018): JURNAL MANAJEMEN PENDIDIKAN
Publisher : STKIP Pesisir Selatan

ABSTRACTThis study aims to determine how much influence Differentiation, Promotion and Brand Image on the Decision to Purchase Asus Brand Laptops, this method of data collection is by circulating questionnaires with a sample of 100. The analytical method used is multiple regression analysis. The results obtained are: (a) Differentiation has an effect of 0.297 on purchasing decisions. Then differentiation does not have a positive and significant influence, (b) Promotion has an influence of 0,000 on purchasing decisions. So promotion has a positive and significant influence. (c) brand image has an effect of 0.010 on purchasing decisions. So the brand image has a positive and significant influence, with (d) differentiation, promotion and brand image having an influence of 0,000 on purchasing decisions. So, differentiation, promotion and brand image together have a positive and significant relationship. Finally the author suggests Acer Laptops are expected to increase differentiation by paying attention to the characteristics, values, images and prices in order to satisfy their customers so that they can be enjoyed by the wider community, can improve the promotion of Acer Laptop products so that they are better known by many people and can enhance the brand image Acer Laptop products are those that consist of recognition, reputation, attractiveness and domain.Keywords: Purchase Decision, Differentiation, Promotion, Brand Image

EFEKTIFITAS PENGGUNAAN LAPORAN KEUANGAN SEDERHANA BAGI PEDAGANG KAKI LIMA PASAR TRADISIONAL KOTA PARIAMAN Nichy Oktaviani; Patria Nagara; Fathiah Fathiah
Ensiklopedia of Journal Vol 4, No 4 (2022): Vol 4 No. 4 Edisi 2 Juli 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

One of the causes of the lack knowledge of street vendors is the low level financial literacy. On the other hand, financial literacy is one of the key principles of entrepreneurship that will assist in making decisions and carrying out activities that have financial consequences. When the financial literacy of street vendors is low, this will be a barrier in achieving business success considering that street vendors operate in a dynamic and complex environment. Most of the problems faced by business actors are related to financial statements that are not clear and do not even have financial statements. Therefore, we must prepare maximum accounting concepts for street vendors so that they are easy to understand and can be applied to managed businesses. Financial reports in traditional markets are dominated by traders who have quite large businesses. So in this study, the researchers tried to provide an effective use of simple books (simple financial statements) for street vendors in traditional markets in order to determine the net profit earned in one period. The method used in this research is descriptive quantitative. The study used a Pre-Experimental design, namely One-Group Pretest-Posttest Design. This research only involved 1 experimental group without a control group. This design compares the situation before and after being treated with the use of simple books (simple financial statements) to see net income. Data collection techniques used are questionnaires, interviews, and documentation studies. While the data analysis technique used will be descriptive statistical analysis which refers to the existing interval values to measure effectiveness and describe the results of these measurements. From the results of data analysis calculated based on each indicator, it is obtained; First, it can be understood to obtain 3.168. Second, Relevance got 3,196. Third, Reliability got 3,172. Fourth, comparability obtained 3.172. From some of these indicators, the average variable is 3,177 which is in the interval value of 2.45 - 3.2 and shows effectiveness. So, the conclusion of this study is that the use of Simple Financial Statements for Street Vendors in Pariaman Traditional Markets has been effective.Keywords: Effectiveness, Financial Report

Pengaruh Biaya Overhead Pabrik dan Biaya Tenaga Kerja Langsung terhadap Hasil Penjualan Pada Usaha Loyang Pak May Padang Nichy Oktaviani; Dedi Mardianto; Deby Handayani
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.530

This study aims to determine the effect of factory overhead costs and direct labor costs on sales results in Pak May Padang's baking pan business. Taking this title is based on the phenomenon that many business actors do not understand the calculation of production reports so that sales results are not clear, as we can see for ourselves business actors often neglect recording financial reports, the need to know sales results so that they can determine the number of products to be produced and sold in more detail. This study uses a type of quantitative research. The data taken is in the form of secondary data by conducting direct interviews with business owners, by preparing question materials and looking at records of factory overhead costs and direct labor costs during the period 2018 to 2022. This study conducted a classic assumption test, hypothesis testing using SPSS version 21. With the results of the study stating Seeing the results of the tests that have been carried out proves that partially Factory Overhead Costs have a significant effect on Sales Results, direct labor costs have no significant effect on sales results and simultaneously both variables have a significant effect on Sales Results, and can also be seen Adjusted R Square of 0.501 or 50.1% This means that 50.1% of the Sales Results variable is influenced by Factory Overhead Costs and Direct Labor Costs, the remaining 49.9% is influenced by other variables outside of this research variable.

PENGARUH CUSTOMER BONDING DAN HARGA TERHADAP LOYALITAS PELANGGAN DI CV. TIGA PUTRA PADANG Nichy Oktaviani; Irni Yusnita; Sudirman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.81

Pada penelitian mengenai pengaruh customer bonding dan harga terhadap loyalitas pelanggan di CV. Tiga Putra Padang. Mengharapkan agar pelanggan dapat selalu loyalitas terhadap Perusahaan guna memperoleh keuntungan yang sebesar-besarnya. Salah satu faktor terpentng yaitu Customer bonding dan harga. Dengan hasil penelitian secara simultan berpengaruh simultan terhadap loyalitas Pelanggan karena nilai sig 0,002 lebih kecil dari pada level of significant (α) 0,05 dan 10% loyalitas dijelaskan oleh customer bonding dan Harga sedangkan sisanya 90% dijelaskan oleh selain model yang diteliti. Berdasarkan tabel diatas dapat dilihat besar nilai Adjusted R Square sebesar 0,101 (10,1%). Hal ini berarti bahwa 10,1% adalah kemampuan customer bonding dan harga dalam menjelaskan loyalitas pelanggan sedangkan sisanya 89,9% dijelaskan oleh variabel lain diluar dari variabel pada penelitian ini.

Pengaruh Perputaran Kas dan Perputaran Piutang terhadap Profitabilitas Pada UMKM di Kota Pariaman Mexano Hans Gery; Nichy Oktaviani; Henny Wati; Sudirman
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.822

This research aims to determine the influence of cash turnover and accounts receivable turnover on profitability in MSMEs in Pariaman City. The background to this title is that many MSMEs in Pariaman City do not have bookkeeping that is in accordance with accounting standards so that the level of profit obtained cannot be calculated in detail. collect This research uses a quantitative type of research. The data taken is secondary data by conducting direct interviews with business owners, by preparing questions and looking at bookkeeping records made by MSME actors. This research carries out classical assumption tests, hypothesis testing using SPSS version 21. The results of the research state that looking at the results of the tests that have been carried out proves that both variables partially and simultaneously have a significant effect on profitability and it can also be seen that the Adjusted R Square is 0.435. This means that 43.5% of the Profitability variable is influenced by cash turnover and the remaining 56.5% of receivables turnover is influenced by other variables outside of this research variable.

Analisis Rasio Solvabilitas Terhadap Laporan Keuangan Untuk Menilai Tingkat Kinerja Keuangan Perusahaan Studi Kasus Pada PT Perusahaan Gas Negara Tbk Irni Yusnita; Winona Kumara Dewi; Nichy Oktaviani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

PT Perusahaan Gas Negara merupakan perusahaan pertamina yang bergerak dibidang gas alam. Tujuan dari penelitian ini adalah untuk mengetahui dan menilai kinerja perusahaan dalam memenuhi kewajiban keuangan perusahaan dengan menggunakan rasio solvabilitas dengan indicator Debt to Equity Ratio, Debt to Asset Ratio dan Long Term Debt to Equity Ratio. Jenis penelitian ini adalah penelitian kuantitatif. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah laporan tahunan PT Perusahaan Gas Negara Tbk. Hasil dari penelitian ini menunjukkan bahwa kemampuan PT Perusahaan Gas Negara Tbk menunjukkan kondisi yang baik, hal ini ditunjukkan pada perhitungan Debt to equity ratio, Debt to Assets Ratio dan Long Term Debt to Equity Ratio, dimana perusahaan tidak mengandal utang untuk membiayai kegiatan operasional, pendanaan dan investasi perusahaan.

Pentingnya Sosialisasi Manajemen Keuangan Rumah Tangga Guna Meningkatkan Taraf Kesejahteraan Masyarakat Rawang Kota Pariaman Nichy Oktaviani; Asrul; Irni Yusnita; Sri Mulyani; Deby Handayani; Sudirman; Marshal Imar Pratama; Mexano Hans Gery; Zaki
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 2 No 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract A maximum of 150 Indonesian words printed in italics with Cambria 10 point. The abstract should be clear, descriptive and should provide a brief overview of community service issues undertaken / researched. Abstracts include reasons for the selection of topics or the importance of research topics / community service, methods of research / devotion and outcome summary. The abstract should end with a comment about the importance of the result or a brief conclusion.

Pengaruh Biaya Overhead Pabrik dan Biaya Tenaga Kerja Langsung terhadap Hasil Penjualan Pada Usaha Loyang Pak May Padang Oktaviani, Nichy; Mardianto, Dedi; Handayani, Deby
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

This study aims to determine the effect of factory overhead costs and direct labor costs on sales results in Pak May Padang's baking pan business. Taking this title is based on the phenomenon that many business actors do not understand the calculation of production reports so that sales results are not clear, as we can see for ourselves business actors often neglect recording financial reports, the need to know sales results so that they can determine the number of products to be produced and sold in more detail. This study uses a type of quantitative research. The data taken is in the form of secondary data by conducting direct interviews with business owners, by preparing question materials and looking at records of factory overhead costs and direct labor costs during the period 2018 to 2022. This study conducted a classic assumption test, hypothesis testing using SPSS version 21. With the results of the study stating Seeing the results of the tests that have been carried out proves that partially Factory Overhead Costs have a significant effect on Sales Results, direct labor costs have no significant effect on sales results and simultaneously both variables have a significant effect on Sales Results, and can also be seen Adjusted R Square of 0.501 or 50.1% This means that 50.1% of the Sales Results variable is influenced by Factory Overhead Costs and Direct Labor Costs, the remaining 49.9% is influenced by other variables outside of this research variable.

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search