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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Mandiri Journal of Management and Social Sciences
Rita Dwi Putri
Universitas Mahaputra Muhammad Yamin
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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EDUKASI PENCATATAN DAN PEMBUKUAN SEDERHANA PADA KERAJINAN SONGKET SILUNGKANG DEMI MEWUJUDAKAN WIRAUSAHA FROM LOCAL TO GLOBAL Siska Yulia Defitri; Juita Sukraini; Rita Dwi Putri; Witra Maison; Nidia Anggreni Das; Lili Wahyuni; Aldo Sofari; Desrial Ori Putra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i2.2874

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the national economy, but not all MSMEs have the ability to make financial reports. Meanwhile, financial statements provide benefits in describing business conditions. The purpose of the service is to provide education to MSMEs in this case the Silungkang Songket Craft so that they can understand and make simple financial reports at least. The method of devotion is carried out by providing materials and direct training in front of the Silungkang Songket Craft business actors. The hope of this service is that these business actors can make strategic decisions in an effort to develop their business from a local to a global level through the financial information available in the bookkeeping of financial statements
PENGUATAN LEMBAGA BUMNAG PURO NAGARI KOTO LAWEH, KECAMATAN LEMBANG JAYA, KABUPATEN SOLOK Nidia Anggreni Das; Edi Firnando; Yulhan Yuhan; Yendi Putra; Rita Dwi Putri; Witra Maison; Lili Wahyuni; Siska Yulia Defitri; Juita Sukraini; Aldo Sofari
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 11: November 2022
Publisher : Bajang Institute

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Abstract

According to PP 11 of 2021, Village-Owned Enterprises, hereinafter referred to as Village BUM, are legal entities established by villages and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the maximum welfare of the village community. BUM-Nag is a form of alternative business entity that needs special attention and is developed to improve the nagari economy, with the aim that the birth of Bum-Nag can create new economic resources for Nagari that are used for the economic welfare of the Nagari people. The service activity aims to contribute thoughts and counseling on strengthening the BUM-Nag institution as a form of effort in improving the nagari economy. Service activities were carried out in Nagari Koto Laweh, Lembang Jaya District, Solok Regency. Community service uses the Group Discussion Forum (FGD) method, assistance and counseling carried out by delivering BUMNag Institutional material by UMMY Solok Lecturers. The result to be achieved in this service activity is to improve science, understanding and and the ability or capacity of Nagari's apparatus to strengthen the institution and management of BUM-Nag as a form of efforts to improve the Nagari economy.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Yahdi Pratama; Rita Dwi Putri; Nidia Anggreni Das
Journal of Management and Social Sciences Vol. 2 No. 1 (2023): Februari : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1254.583 KB) | DOI: 10.55606/jimas.v2i1.135

Abstract

The phenomenon of the company's performance as happened to the banking company Citibank in March 2011. There was a burglary of funds by managers and tellers. The value of the stolen funds reached 17 billion. The suspect was a Citibank teller who abused Citibank's authority to manipulate data and transfer customer funds. The purpose of this study is to determine the effect of independent commissioners, audit committees, and managerial ownership and institutional ownership simultaneously on financial performance.This type of research is quantitative research to determine the effect of corporate governance (Independent Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership) on financial performance. The population in this study is the population in this study are banking companies listed on the Indonesia Stock Exchange for the 2017-2020 year and the samples taken in this study are annual financial statements taken from each financial report of each company for 4 years, namely 2017-2020 at banking companies that listed on the IDX.The test results show that independent commissioners have an effect on financial performance with t count 4.622 > t table value 19971 and significant 0.000 <0.05. The audit committee has no effect on financial performance with t count 1.571 < t table value 29971 and significant 0.121 > 0.05. Managerial ownership has no effect on financial performance with t count 0.326 < t table value 19971 and significant 0.267 < 0.05. Constitutional ownership has an effect on financial performance with t count 3,571 > t table value 19971 and significant 0.001 < 0.05. The results show that independent commissioners, audit committees, managerial ownership and institutional ownership simultaneously have an influence on financial performance with an F count of 16,662 with a significance level of 0.000, because the probability is much smaller than 0.05. Keywords:
THE APPLICATION OF PSAK 101 IN THE FINANCIAL STATEMENTS OF KSPPS BMT AL FATTAH Widi Amelia Sari; Lily Wahyuni; Rita Dwi Putri
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

PSAK 101 is a PSAK that regulates the presentation of Islamic financial statements. This research was conducted to know how the application of PSAK 101 in the financial statements of KSPPS BMT Al Fattah. In this study, qualitative descriptive research methods were used. The data collected is obtained through data collection techniques based on observation, interviews, documentation, and literature research. The results concluded that KSPPS BMT Al Fattah presented only the statement of financial position, income statement, and cash flow statement but the report presented has not applied PSAK 101 due to incomplete presentation of the report and there are errors in the report presented both in terms of naming and recognition. The reason for only three types of financial statements presented by KSPPS BMT Al Fattah is that BMT still does not understand the applicable standards. The two reports that have been presented are considered to have met the information needs of the BMT Al Fattah KSPPS. However, over time BMT Al Fattah also continues to improve the quality of existing experts and continues to utilize technology in assisting the presentation of financial statements by existing guidelines.
PEMBINAAN MASYARAKAT NAGARI KOTO LAWEH MELALUI EDUKASI INOVASI TEKNOLOGI Esi Sriyanti; Siska Yulia Defitri; Afni Yeni; Nurhayati Nurhayati; Juita Sukraini; Rita Dwi Putri; Witra Maison
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17043

Abstract

Pemerintah memiliki peran penting dalam mensejahterakan masyarakat termasuk masyarakat Nagari, salah satu cara dengan menfasilitasi lembaga tinggi dengan masyarakatnya dalam melakukan pembinaan agar dapat merubah pola pikir masyarakat untuk bisa berinovasi dalam merubah kehidupan yang lebih baik. Inovasi yang banyak menjamur saat ini memanfaatkan teknologi sehingga perlu juga dimanfaatkan oleh masyarakat. Pembinaan dilakukan dengan langsung turun ke masyarakat dan berkumpul pada satu tempat untuk memberikan edukasi dan pemahaman-pemahaman bahwa masyarakat dapat melakukan hal lain yang produtif dengan impact nanti dapat meningkatkan pendapatan untuk merubah ekonominya. Pengabdian kepada masyarakat dalam pembinaan dengan pemberian edukasi ini memiliki tujuan 1) Mempercepat pemulihan ekonomi, meningkatkan dan mengembangkan kegiatan usaha ekonomi produktif masyarakat. 2) Menunjang pengembangan wilayah melalui peningkatan kualtias sumber daya manusia dan pembangunan daerah.
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ermawati Ermawati; Rita Dwi Putri; Nidia Anggreni Das
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.548

Abstract

This research was conducted to determine the influence of audit quality (X1) on earnings management (Y), the audit committee (X2) on earnings management (Y) and the simultaneous influence of audit quality (X1) and the audit committee (X2) on earnings management (Y). The research results show that Audit Quality (X1) has an effect on Earnings Management (Y). This result is proven by the calculated t value of |2.177| ≥ |1.99300| and significance value 0.033 ≤ 0.05. For the Audit Committee (X2) it has no effect on Earnings Management (Y). This result is proven by the tcount value of |1.579| ≤ 1.99300 and significance value 0.119 ≥ 0.05. After that, Audit Quality (X1) and Audit Committee (X2) do not simultaneously influence Profit Management (Y). This result is proven by the Fcount value of |2.717| ≤ 2.859 and significance value 0.073 ≥ 0.05
Co-Authors Afni Yeni Aldo Sofari Desrial Ori Putra Edi Firnando Ermawati Ermawati Esi Sriyanti Juita Sukraini Lili Wahyuni Lily Wahyuni Nidia Anggreni Das Nurhayati Nurhayati Siska Yulia Defitri Widi Amelia Sari Witra Maison Yahdi Pratama Yendi Putra Yulhan Yuhan