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All Journal Ensiklopedia of Journal Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Jurnal Ekonomika Dan Bisnis Journal of Research Applications in Community Services Jurnal Pengabdian Masyarakat Jurnal Akuntansi Syariah (JAkSya)
Fathiah
Universitas Sumatera Barat
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.976 KB) | DOI: 10.33559/eoj.v4i4.878

Abstract

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
Sosialisasi Peran Ibu Rumah Tangga dalam Meningkatkan Perekonomian Keluarga di Desa Bato Sulastri, Sulastri; Arivetullatif, Arivetullatif; Fathiah, Fathiah; Putri, Maharani; Azuxetullatif, Azuxetullatif; Junaidi, Junaidi
Journal of Research Applications in Community Service Vol. 3 No. 4 (2024): Journal of Research Applications in Community Service
Publisher : Universitas Nahdlatul Ulama Sunan Giri Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/jarcoms.v3i4.3399

Abstract

Sosialisasi ini diadakan berdasarkan analisis kondisi ibu rumah tangga di Desa Bato yang masih kurang dalam meningkatkan kemampuan keuangan di luar rutinitas rumah tangga. Hal ini disebabkan oleh terbatasnya pengetahuan mengenai kegiatan yang dapat dilakukan untuk membantu meningkatkan pendapatan keluarga. Melalui kegiatan sosialisasi ini, diharapkan ibu rumah tangga dapat membuka wawasan mengenai potensi diri mereka dalam berkreasi dan berkontribusi dalam perekonomian keluarga. Metode yang digunakan adalah penyajian materi yang disertai dengan sesi tanya jawab untuk menggali potensi dan keterampilan yang dimiliki peserta. Selain itu, sosialisasi ini juga bertujuan untuk membangun motivasi dan kepercayaan diri peserta melalui diskusi dan pendekatan emosional. Pemaparan materi disampaikan dengan cara yang sederhana dan mudah dipahami agar peserta dapat mengaplikasikannya dengan baik. Hasil yang diharapkan dari pelatihan ini adalah peningkatan pendapatan keluarga melalui usaha yang dikelola oleh ibu rumah tangga, perbaikan kualitas hidup keluarga melalui peningkatan akses terhadap pendidikan, kesehatan, dan infrastruktur, serta penguatan peran ibu rumah tangga sebagai agen perubahan dalam keluarga dan masyarakat. Beberapa usaha yang dapat dikembangkan setelah sosialisasi ini antara lain program home industry seperti pengolahan makanan dan kerajinan tangan, pembentukan koperasi ibu rumah tangga untuk meningkatkan akses ke modal dan pasar, serta pembangunan pusat pelatihan keterampilan vokasional bagi ibu rumah tangga.
Evaluasi penerapan Permendagri No.19 Tahun 2016 Dalam Penatausahaan Aset Milik Daerah Pada Badan Pengelola Keuangan Daerah Kabupaten Padang Pariaman Novita, Rara; Fathiah, Fathiah; Yusnita, Irni
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 3 No 1 (2024): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppisb.v2i1.704

Abstract

This study aims to determine the effectiveness of the application of regionally owned asset administration in the regional financial management agency of Padang Pariaman Regency in accordance with the Permendagri No. 19 of 2016. The object of this research is the Regional Financial Management Agency of Padang Pariaman Regency. The data used are Primary Data (KIB, FIR, BI) and Secondary (Capital Expenditure Recap and other Documentation). The indicators used in this research are Bookkeeping, Inventory, and Reporting. Data collection techniques using Observation, Interview, and Documentation. The results showed that the Regional Financial Management Agency of Padang Pariaman Regency had carried out the administration in accordance with the Regulation of the Permendagri No. 19 of 2016 has not been optimal.
Pengaruh Nilai-Nilai Sosial, Pertimbangan Pasar Kerja Dan Pengakuan Profesional Terhadap Minat Mahasiswa Akuntansi Menjadi Akuntan Publik (Studi Kasus pada Mahasiswa Akuntansi Angkatan 2020 UNISBAR) Sulastri, Sulastri; Fathiah, Fathiah; Mukhtar, Akasby
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2486

Abstract

This study aims to determine the effect of social values, labor market considerations and professional recognition on partially and simultaneously the interest of accounting students to become public accountants in Accounting Students class of 2020 at the University of West Sumatra. This type of research is quantitative with associative methods. The population in this study were accounting students at the University of West Sumatra in the 2020 class of 50 people. Withdrawal of samples using the total sampling method, the number of samples used as many as 50 respondents. Data collection techniques used questionnaires, while data analysis methods used validity and reliability tests, descriptive statistics, classical assumptions (normality test, multicollinearity test and heteroscedasticity test), multiple linear regression analysis, and statistical tests (t test, F test and coefficient of determination).The results showed that the social values ​​variable had no effect and was not significant on the interest of accounting students to become public accountants with a tcount of -0.999 < ttable 1.675 at a significant level of 0.323 > 0.05, the labor market considerations variable had a significant effect on interest in accounting students to become a public accountant with a t-value of 4.601 > t-table 1.675 at a significant level of 0.000 <0.05, the professional recognition variable is influential and significant to the interest of accounting students to become a public accountant with a t-count of 3.096 > t-table 1.675 at a significant level of 0.004 <0, 05 and the variable social values, labor market considerations and professional recognition simultaneously have a significant effect on the dependent variable the interest of accounting students to become public accountants with a value of Fcount = 35.058 > Ftable 2.56 with sig = 0.000 <0.05.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) Fathiah, Fathiah; EDT, Risa Wahyuni; Rizky, Gilang Muhammad
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.15776

Abstract

Laporan keuangan merupakan informasi penting yang yang digunakan untuk pengambilan keputusan, baik bagi manajemen maupun pihak eksternal. Namun, banyak UMKM yang belum memahami dan menerapkan SAK EMKM secara optimal, sehingga laporan keuangan yang dihasilkan kurang informatif dan akurat, bahkan masih banyak juga UMKM yang belum menyusun laporan keuangan. Penelitian ini bertujuan untuk menganalisis penerapan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entits Mikro, Kecil dan Menengah (SAK EMKM). Metode penelitian yang digunakan adalah pendekatan kualitatif, dengan studi kasus pada Rumah Makan Talao Jaya kota Pariaman. Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa Rumah Makan Talao Jaya masih belum mengikuti prinsip prinsip SAK EMKM . Beberapa kendala yang dihadapi termasuk minimnya pemahaman tentang akuntansi, keterbatasan sumber daya, dan kurangnya pelatihan. Implikasi dari dilakukannya penelitian tersusunya laporan keuangan yang sesuai dengan SAK EMKM terdiri dari laporan laba rugi, laporan posisi keuangan, dan catatatn atas laporan keuangan pada bulan juli 2024. Kata kunci : Akuntansi, Laporan Keuangan, SAK EMKM, UMKM 
PELATIHAN PERHITUNGAN PENYUSUTAN ASET TETAP METODE GARIS LURUS VS MACRS DAN IMPLIKASI PADA LABA SEBELUM PAJAK Agusman Agusman; Risa Wahyuni EDT; Winona Kumara Dewi; Erniwati Erniwati; Fathiah Fathiah; Alhazar Rinaldi
Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/2024.v2i1/393/5/juramas

Abstract

Accounting students essentially learn the process of preparing financial statements for companies. Among the various accounts in financial statements, one is the fixed asset account. When calculating fixed assets, depreciation expenses must be considered, as asset values can decrease over time. This training aims to enhance students' understanding and compare the straight-line method applied in Indonesia with the MACRS method used in the United States. Calculating depreciation using MACRS is not taught in accounting courses. However, in line with our objectives, we are conducting this training to calculate depreciation expenses and compare the two methods to analyze their implications for gross profit. The methods employed in this activity are lectures and discussions. It is expected that through this program, students will broaden their knowledge and gain insight into how depreciation expense calculations differ between countries. The financial statements to be used in this activity are from PT Unilever Tbk.
PERFORMANCE-BASED BUDGET DETERMINATION AT THE AIRPORT AUTHORITY OFFICE OF REGION VI PADANG EDT, Risa Wahyuni; Fathiah, Fathiah
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16087

Abstract

This study aims to determine the effect of internal control and organizational commitment on performance-based budgeting at the Airport Office of Region VI-Padang. The problem in this study is weak internal control, especially in the supervision of official vehicles and the lack of organizational commitment to follow up on findings related to violations of Standard Operating Procedures (SOP). The type of research used in this study is field research with a quantitative approach. The sample used a total sampling of 36 people. The data collection technique used a questionnaire. The data analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results of this study indicate that: (1) Internal Control has an effect on performance-based budgeting at the Airport Office of Region VI-Padang, with a calculated t_value > t_table, namely 5.303 > 1.691 and a sig. value of 0.000 < (α) 0.05. (2) Organizational Commitment has a positive and significant effect on performance-based budgeting at the Airport Office of Region VI-Padang, with a calculated t_value > t_table, namely 3.032 > 1.691 and a sig. 0.005 < (α) 0.05. (3) Together, internal control and organizational commitment have a positive and significant effect on the use of performance-based budgeting at the Airport Office of Region VI-Padang, with F_count > F_table, namely 21.112 > 2.503 and a sig. 0.000 < (α) 0.05. The conclusion is that Internal Control and Organizational Commitment partially or simultaneously influence the use of performance-based budgeting at the Airport Office of Region VI-Padang. Theoretically, this research can help identify the success of peformance based budgeting, such as internal.control and organizational commitment. Meanwhile practically, this research can increase the efficiency and effectivenes of implementing performance based budgets in public sector organizations.
Co-Authors Agusman Agusman Alhazar Rinaldi Arivetullatif, Arivetullatif Azuxetullatif, Azuxetullatif Erniwati Erniwati Irni Yusnita Junaidi Junaidi Mukhtar, Akasby Nichy Oktaviani Patria Nagara Putri, Maharani Rara Novita, Rara RISA WAHYUNI EDT Rizky, Gilang Muhammad Sulastri Sulastri Winona Kumara Dewi