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All Journal Jurnal Kajian Manajemen Bisnis JAM Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Poli Bisnis Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) Indonesian Journal of Community Services Cel Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JIMEKA
Variyetmi Wira
Politeknik Negeri Padang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Pengaruh Growsal, Firm size, Profitabilitas, terhadap Struktur Modal Novadilastri, Novadilastri; Gustati, Gustati; Wira, Variyetmi; Chandra, Benny
Jurnal Kajian Manajemen Bisnis Vol 3, No 1 (2014): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.013 KB) | DOI: 10.24036/jkmb.474800

Abstract

Consumer goods industry is an industry that is engaged in a business that meets the needs of human life. To run the activities of the company, the company has a policy in the use of sources of funds, especially debt. Capital structure is the composition of debt and equity capital. The purpose of the study was to observe the effect of sales growth, firm size and the profitability of the company on the capital structure. This study used a sample of consumer goods companies listed in Indonesia Stock Exchange from 2009 to 2011. The method used is regression using SPSS for windows version 19. The result  showed that in the consumer goods industry, the three variables (sales growth, firm size  and profitability) simultaneously statistically proven not affect the capital structure. Partial test showed significance greater than 5%. This means that the three variables (sales growth, firm size and profitability was also not statistically proven to affect the capital structure during the period 2009 to 2011 in consumer goods industry.
Profil Industri Rumah Tangga Rakik di Kecamatan Pauh Kota Padang Wira, Variyetmi; Gustati
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.106

Abstract

West Sumatra is famous for various types of cuisine that contain a lot of spices, marinades and have good taste. This can be either culinary or cooking traditional cakes. One of the traditional cakes are brittle or known by Rakik. These efforts form of home industry. This study is a survey of two industry tanggga rakik house in the district of Padang Pauh, which had stood for 20 years, namely Mrs. Fatmawati Rakik Enterprises and Enterprises Rakik Mother Yulidar. Various problems faced by the domestic industry of which this is still traditional activities, lack of good financial management, packaging products and trademarks are less attractive, and yet the drafting of financial statements in accordance with standards (SAK-ETAP).
Identifikasi Minat Mahasiswa Program Studi Administrasi Bisnis Politeknik Negeri Padang Dalam Berbisnis Online afifah afifah; Muhammad Rizkyi Ramadhana; Variyetmi Wira
Jurnal Ilmiah Poli Bisnis Volume 11 Nomor 1 Tahun 2019
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.11.1.211

Abstract

Politeknik Negeri Padang sebagai perguruan tinggi vokasi yang lebih menerapkan pendidikan pada penguasaan keahlian juga memberikan pedidikan kewirauhaan kepada mahasiswanya. Teridentifikasi Beberapa mahasiswa Program Studi Administrasi Bisnis Politeknik Negeri Padang yang sudah berwirausaha di bidang bisnis online. Untuk mengetahui lebih dalam dilakukan penelitian yang bertujuan mengetahui besar minat dan faktor-faktor pendorong yang mempengaruhi minat mahasiswa Program Studi Administrasi Bisnis Politeknik Negeri Padang dalam berbisnis online. Untuk mencapai tujuan tersebut dilakukan pengumpulan data dengan cara menyebarkan kuesioner kepada 70 mahasiswa Program Studi Administrasi Bisnis yang aktif perkuliahan pada semester genap 2017/2018. Hasil peyebaran kuesioner menujukkan bahwa 75% mahasiswa Program Studi Administrasi Bisnis berminat dalam berbisnis online. Faktor pendorong mahasiswa dalam berbisnis online adalah dari faktor intrinsik dan faktor ekstrinsik
PERANCANGAN APLIKASI DATABASE PENJUALAN PADA USAHA YULIWARDI’S SNACK PADANG Revi Fatimah; Variyetmi Wira; Gustati Gustati
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

Small and Micro Enterprises (SME) are type of enterprises that can be carried out by the community to improve their welfare. The most in-demand enterprise of consumers is the food enterprise, one of which is Yuliwardi's Snack, which then chosen as the subject of this study. The challenge faced by enterprises is inconsistency of their sales records. This study aims to design a bookkeeping application that is needed by enterprises with an order-based sales system. The data were collected through semi-structured interview with the owner of this SME. Whereas the design analysis in this study was based on PIECES analysis in constructing a database design framework. The sales application was created using Microsoft Access 2013.  The design of the sales application program consisted of calculating sales orders, recapitulating daily and monthly sales values, and generating receipts in any sales transaction. In view of this, the benefit obtained by the enterprises was the efficiency of recording monthly sales.
PEMBERDAYAAN USAHA UBI JALAR UNGU SEBAGAI UPAYA PENGUATAN DAN PENINGKATAN USAHA Variyetmi Wira; Gustati Gustati; Revi Fatimah
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 5 (2021): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.639 KB) | DOI: 10.31764/jmm.v5i5.5311

Abstract

Abstrak: Industri Mikro dan Kecil (IMK) merupakan jenis usaha yang dapat dilakukan masyarakat untuk meningkatkan kesejahteraan hidup. Bidang usaha yang paling banyak diminati masyarakat adalah usaha makanan, salah satunya usaha Yuliwardi’s Snack yang memiliki spesifikasi bahan baku berasal dari ubi jalar ungu. Tujuan kegiatan Program Kemitraan Masyarakat (PKM) pada usaha ini adalah (1) memberikan penguatan manajemen usaha, (2) memberikan pelatihan dan pendampingan aplikasi sederhana pencatatan penjualan berbasis database dan menyusun sistem pencatatan keuangan sederhana berdasarkan SAK Entitas Mikro, Kecil dan Menengah (EMKM), (3) meningkatkan pengetahuan mitra dalam pengelolaan keuangan dan pemasaran. (4) memberikan perbaikan pada peralatan produksi. Metode pelaksanaan kegiatan dilakukan dengan dua cara yaitu pelatihan dan pendampingan. Mitra kegiatan PKM berjumlah empat orang terdiri dari satu orang pemilik dan tiga orang tenaga kerja. Pelaksanaan kegiatan ditanggapi sangat baik bagi mitra karena dapat membantu peningkatan proses produksi, memiliki sistem pencatatan dan keuangan yang sudah tersistem dan memiliki kemasan produk yang telah berlabel. Umpan balik dilakukan menggunakan kuesioner kepada mitra. Seluruh mitra (100%) menyatakan bahwa kegiatan ini sangat membantu dalam peningkatan produktivitas usaha, mampu mempermudah pelaksanaan operasional usaha, sangat sesuai dengan kebutuhan mitra saat ini dan mampu mendorong peningkatan usaha di masa yang akan datang. Abstract: Small and Micro Enterprises (SME) are type of enterprises that can be carried out by the community to improve their welfare. The most in-demand enterprise of consumers is the food enterprise, one of which is Yuliwardi's Snack where its raw materials are particularly derived from purple sweet potatoes. The aims of the Community Partnership Program (CPP) activities are (1) to reinforce the business management, (2) to provide training and support on simple sales recording applications based on database, and compile a simple financial record-keeping system based on Financial Accounting Standards for Micro, Small and Medium Enterprises (FAS MSMEs), (3) to enhance partner’s knowledge in financial management and marketing, and (4) to supply the maintenance on the production equipment. The method for the activities aforementioned was conducted in two ways, specifically, training and supporting. There are four people in total chosen as the partners in performing CPP activities consisting of one owner and three employees. The implementation of the activity was responded positively by partners as it can stimulate the increase on the production process, and to have a systematized recording and financial system, and to have labelized product packaging. Moreover, the feedback was done using questionnaires to partners. All partners (100%) stated that this activity is beneficial in escalating the enterprise productivity. Along with that, it also facilitates the implementation of enterprise operations that are in accordance with the needs of current partners, and is able to encourage enterprise improvement in the coming future. 
The Effects of Financial Performance toward Firm Value on Tourism, Hotel and Restaurant, and Transportation Sectors Listed on Indonesia Stock Exchange Variyetmi Wira
Inovbiz: Jurnal Inovasi Bisnis Vol 9, No 1 (2021)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v9i1.1903

Abstract

This study aims to examine the effect of financial ratios on firm value. The sample was chosen using purposive sampling with the data collection period 2016-2019, particularly in the tourism, hotels and restaurants, and transportation sectors listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, in order to obtain 45 companies per year. The data was collected through the datastream and www.idx.co.id website, and analyzed by employing SPSS 26 version. Financial performance variables are measured using Current ratio, Acid test ratio, Debt ratio, Debt to Equity ratio, Receivables collection period, Accounts receivable turnover, Gross Profit Margin and Net Profit Margin, while the firm value variable is measured by Price to Book Value (PBV). Since the data should meet the classical assumption test, therefore, normality test, multicollinearity test, heteroscedasticity and autocorrelation were carried out. The results showed that the debt ratio, accounts receivable turnover and net profit margin had a significant effect on firm value. On the other hands, other ratios such as current ratio, acid test ratio, debt to equity ratio, accounts receivable collection period, and gross profit margin do not have a significant effect on firm value.
Penilaian Kapasitas Koperasi Jasa Keuangan Syariah (KJKS) untuk Penguatan Institusi Variyetmi Wira; - Gustati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 2 (2017)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.646 KB)

Abstract

AbstractDeveloping Koperasi Jasa Keuangan Syariah (KJKS) is a priority program of the city government to reduce poverty though rural micro enterprises empowerment in the area of Padang city by creating KJKS BMT (Koperasi Jasa Keuangan Syariah Baitul Maal Wat Tamwil). The aim of this research is to assess the KJKS BMT capacity based on explorative case study and primary data collection through questionaire distribution to the total sample of 103 KJKS BMT village. The results show that 66% KJKS BMT village have Good capacity and only 5.8% KJKS BMT village have Very Good capacity. Some proposed recommendation to increase capasity are: improving cooperation with other private institutions based on Islamic principles, increasing the KJKS BMT village capital, and managing business risks, particularly in dealing with cases of non financial performance.AbstrakKoperasi Jasa Keuangan Syariah (KJKS) merupakan program prioritas dari pemerintah kota Padang untuk dapat menanggulangi kemiskinan dengan memberdayakan usaha mikro berbasis kelurahan yang kemudian dikenal dengan KJKS BMT (Koperasi Jasa Keuangan Syariah Baitul Maal Wat Tamwil). Tujuan penelitian adalah menilai kapasitas KJKS BMT dengan metode penelitian exploratif yang bersifat studi kasus dengan mengumpulkan data primer melalui penyebaran kuisioner pada total sampel sebanyak 103 KJKS BMT Kelurahan. Hasil penelitian memperlihatkan bahwa 66% KJKS BMT Kelurahan memiliki kapasitas Baik dan hanya 5,8% KJKS BMT Kelurahan memiliki kapasitas Sangat Baik. Beberapa rekomendasi untuk meningkatkan kapasitas KJKS adalah meningkatkan kerjasama dengan lembaga swasta lainnya berdasarkan prinsip syariah, meningkatkan permodalan KJKS BMT dan mengelola resiko pembiayaan bermasalah.
Pembuatan dan Pelatihan Tata Kelola Website Nagari Untuk Promosi Digital Yuhefizar; Ikhsan Yusda Prima Putra; Yenida; Lilimiwirdi; Novadilastri; Witri Handayani; Variyetmi Wira; Hidra Amnur; Zulka Hendri; Deddy Prayama
Prosiding SISFOTEK Vol 5 No 1 (2021): SISFOTEK V 2021
Publisher : Ikatan Ahli Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (960.314 KB)

Abstract

The existence of a website in the current digitalization era has become a mandatory requirement for every Nagari (Village), as a promotional medium and an effort to digitize all business processes in the Nagari. For this reason, in this service activity an official village website was created and given website management training to village staff for digital promotion purposes. The website is equipped with menus that explain in detail the profile, potential, and facilities of the Nagari. Based on the results of a survey conducted after the training activities, it was concluded that an increase in the understanding of Nagari staff in managing the website was achieved by 90%, so that by utilizing the website media there was an increase in efficiency and effectiveness in digitally disseminating Nagari information to the wider community. This has a positive impact on the performance of the nagari government.
Penilaian Kapasitas Koperasi Jasa Keuangan Syariah (KJKS) untuk Penguatan Institusi Variyetmi Wira; Gustati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 2 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.646 KB) | DOI: 10.33795/jraam.v2i2.69

Abstract

Developing Koperasi Jasa Keuangan Syariah (KJKS) is a priority program of the city government to reduce poverty though rural micro enterprises empowerment in the area of Padang city by creating KJKS BMT (Koperasi Jasa Keuangan Syariah Baitul Maal Wat Tamwil). The aim of this research is to assess the KJKS BMT capacity based on explorative case study and primary data collection through questionaire distribution to the total sample of 103 KJKS BMT village. The results show that 66% KJKS BMT village have Good capacity and only 5.8% KJKS BMT village have Very Good capacity. Some proposed recommendation to increase capasity are: improving cooperation with other private institutions based on Islamic principles, increasing theKJKS BMT village capital, and managing business risks, particularly in dealing with cases of non financial performance. Abstrak Koperasi Jasa Keuangan Syariah (KJKS) merupakan program prioritas dari pemerintah kota Padang untuk dapat menanggulangi kemiskinan dengan memberdayakan usaha mikro berbasis kelurahan yang kemudian dikenal dengan KJKS BMT (Koperasi Jasa Keuangan Syariah Baitul Maal Wat Tamwil). Tujuan penelitian adalah menilai kapasitas KJKS BMT dengan metode penelitian exploratif yang bersifat studi kasus dengan mengumpulkan data primer melalui penyebaran kuisioner pada total sampel sebanyak 103 KJKS BMT Kelurahan. Hasil penelitian memperlihatkan bahwa 66% KJKS BMT Kelurahan memiliki kapasitas Baik dan hanya 5,8% KJKS BMT Kelurahan memiliki kapasitas Sangat Baik. Beberapa rekomendasi untuk meningkatkan kapasitas KJKS adalah meningkatkan kerjasama dengan lembaga swasta lainnya berdasarkan prinsip syariah, meningkatkan permodalan KJKS BMT dan mengelola resiko pembiayaan bermasalah.
Intangible Asset to Improve Firm Value: The Moderating Role of Managerial Ability Wira, Variyetmi; Lukviarman, Niki; Rahim, Rida; Yonnedi, Efa
Inovbiz: Jurnal Inovasi Bisnis Vol 12, No 1 (2024)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v12i1.3947

Abstract

This study examines the relationship between intangible assets and firm value moderated by the role of managerial ability. The study used 498 companies from 2012 to 2022 on the Indonesia Stock Exchange. Data was processed using unbalanced panel regression, using Eviews application version 13. The study's results stated that intangible assets have a negative relationship with firm value. Second, managerial ability can positively moderate the relationship between intangible assets and firm value. When managers are able to provide communication and provide good management of intangible assets, it will provide positive value and will be able to increase the contribution of company value. This research implies that the role of managers in managing intangible assets is very important to achieve company value. These results also provide reinforcing evidence on RBV theory that managerial ability is a unique resource capable of creating value and providing a competitive advantagethis purpose.
Co-Authors Afifah, Afifah Ariani Tanjung Benny Chandra Deddy Prayama Fatimah, Revi Fisla Wirda Gustati Gustati Hidra Amnur Ikhsan Yusda Prima Putra Lilimiwirdi Lilimiwirdi Muhammad Rizkyi Ramadhana Niki Lukviarman, Niki Novadilastri Novadilastri, Novadilastri Revi Fatimah Rida Rahim Wardani, Rahmi Witri Handayani Yenida Yenida Yonnedi, Efa Yuhefizar Yuhefizar Zulka Hendri