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AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI NAGARI SICINCIN KECAMATAN 2X11 ENAM LINGKUNG KABUPATEN PADANG PARIAMAN Fitria, Nita
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

This paper aims to study the accountability of Nagari financial management in Sicincin, 2X11 Enam Lingkung, Padang Pariaman regency in 2017. This type of research is Field Research with descriptive method. Data collection techniques in this research used interviews and collection of documents. The results showed that the government of 2X11 Enam Lingkung Nagari Sicincin of Padang Pariaman Regency had applied the principles of accountability in the management of Nagari finance in 2017. In general, accountability had begun to be implemented. However, there are still some indicators of accountability criteria that have not been implemented by the government of Nagari Sicincin.

KEPUTUSAN PEMBELIAN : KUALITAS PELAYANAN DAN HARGA DI BENDANG MINIMARKET LIMA KAUM, BATUSANGKAR Shobirin, Khairulis; Mirawati, Mirawati; Fitria, Nita; Hariani, Atika
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2092

The purpose of this study was to find out the influence of services quality and prices toward purchasing decisions at Bendang Minimarket, Lima Kaum, Batusangkar. This type of research was field research with descriptive methods. The results showed (1) there is a positive and significance influence of service qualities on purchasing decisions, (2) there is no influence of prices on purchasing decisions, and (3) both service qualities and prices have positive influence (70,9%) on purchasing decisions at Bendang Minimarket. While other factors (29,1%) also influence purchasing decisions.

KEPUTUSAN PEMBELIAN : KUALITAS PELAYANAN DAN HARGA DI BENDANG MINIMARKET LIMA KAUM, BATUSANGKAR Shobirin, Khairulis; Mirawati, Mirawati; Fitria, Nita; Hariani, Atika
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2092

The purpose of this study was to find out the influence of services quality and prices toward purchasing decisions at Bendang Minimarket, Lima Kaum, Batusangkar. This type of research was field research with descriptive methods. The results showed (1) there is a positive and significance influence of service qualities on purchasing decisions, (2) there is no influence of prices on purchasing decisions, and (3) both service qualities and prices have positive influence (70,9%) on purchasing decisions at Bendang Minimarket. While other factors (29,1%) also influence purchasing decisions.

Pendampingan Penyusunan Laporan Keuangan Berdasarkan PSAK ETAP di BUMNag Baringin Saiyo Kecamatan Lima Kaum Nita Fitria; Sri Adella Fitri; Mega Rahmi; Nasfizar Guspendri; Khairul Marlin
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2022): OCTOBER 2022
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ajad.v2i2.95

Financial reports can have a positive impact on the development of BUMNag. From financial reports, systematic data and information can be obtained on the business so as to assist in making decisions. The presentation of financial statements must be good and in accordance with the criteria that are understandable, relevant, reliable, and comparable, so that it can be useful in making decisions that affect the performance and image of the company going forward. In making financial statements, a company must comply with existing Financial Accounting Standards. In compiling the financial statements of BUMNag Baringin Saiyo encountered several obstacles, namely the problem of existing human resources, a lack of knowledge of accounting knowledge which was not sufficient to make account adjustments, and the preparation of financial statements in accordance with Financial Accounting Standards. The purpose of the service activity is to prepare financial reports for BUMNag Baringin SAIYO according to Financial Accounting Standards. The resulting financial statements consist of a Profit and Loss report, a Statement of Financial Position, and notes to the financial statements.

ANALISIS KINERJA PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI NAGARI PANINJAUAN Fitri Yenni; Desi Farina; Nita Fitria; Elsa Fitri Amran
Jurnal Akuntansi Syariah (JAkSya) Vol 3, No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8677

Pokok permasalahan dalam penelitian ini adalah bagaimana kinerja pemungutan pajak bumi dan bangunan perdesaan dan perkotaan di Nagari Paninjauan, serta kendala atau rintangan kinerja yang dihadapi kolektor pajak dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Nagari Paninjauan. Tujuan penelitian ini adalah Untuk mengetahui kendala atau rintangan kinerja yang dihadapi Kolektor Pajak dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), dan menganalisis bagaimana Kinerja Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan di Nagari Paninjauan. Jenis penelitian yang penulis gunakan adalah penelitian lapangan dengan metode kualitatif. Teknik pengumpulan data yang digunakan adalah melalui wawancara dan dokumentasi. Teknis analisis data yang dilakukan secara deskriptif kualitatif, kemudian diuraikan serta melakukan klasifikasi terhadap aspek masalah tertentu dan memaparkan melalui kalimat yang efektif. Hasil penelitian menunjukkan bahwa kinerja petugas dalam pelaksanaan pemungutan pajak bumi dan bangunan perdesaan dan perkotaan di Nagari Paninjauan belum dilaksanakan secara efektif dimana masih terdapat petugas pemungut pajak yang belum dapat melaksanakan tugasnya dengan maksimal, belum jelasnya jadwal pemungutan pajak bumi dan bangunan yang dilakukan oleh petugas pajak, petugas pajak sering menunda dalam penyebaran SPPT, kurangnya sosialisasi yang dilakukan petugas pajak terkait kepemilikan data tanah, kurangnya pengetahuan mengenai pajak dari pihak wajib pajak maupun petugas pajak.

The effect of service, facility, and security toward tourists’ interest to Adityawarman Museum Siska Mandalia; Nita Fitria; Taufik Hidayat; Murniarti
International Journal of Applied Sciences in Tourism and Events Vol. 7 No. 1 (2023): June 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/ijaste.v7i1.69-77

This study aims to determine the effect of service on tourists' interest in visiting the Adityawarman Museum in West Sumatra, Indonesia. The method used in this research is a quantitative research method. The data collection technique was carried out by filling out a questionnaire. The number of respondents was 100 visitors to the Adityawarman Museum. The data analysis technique used is a validation test, reliability test, classic assumption test, multiple linear regression analysis, determinant coefficient test, and t-test, with all data processed by using SPSS 22. The results showed that service, facilities, and security variables influenced tourists' interest to visit the Museum, while service, facilities, and security variables together influenced tourists' interest to visit. For this reason, this research provides an overview of the Adityawarman Museum manager in maintaining and improving the services, facilities, and tourist safety. Then by providing better services, facilities, and security, it will attract tourists to re-visit the museum so which affects tourist satisfaction. In conclusion, the better the service, facilities, and security at the Adityawarman Museum, the more interest of tourists to visit the Adityawarman Museum will increase.

REKONSTRUKSI PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN BUMNag BARINGIN SAIYO BERDASARKAN PSAK ETAP Lesmana Niagara; Khairunnisaa Khairunnisaa; Sri Adella Fitri; Nita Fitria; Mega Rahmi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1545-1554

BUMNag Baringin Saiyo masih memiliki kendala dalam penyusunan laporan keuangannya. Masih menghadapi kendala tentang SDM yang kurang paham dengan ilmu akuntansi yang memadai untuk melakukan pencatatan laporan keuangan. BUMNag Baringin Saiyo ini masih melakukan pencatatan laporan keuangannya dengan sederhana seperti pencatatan uang masuk dan uang keluar. Tujuan Pendampingan pengabdian ini dilakukan yaitu untuk membantu BUMNag dalam Penyusunan Laporan Tahunannya yang berdasarkan dengan PSAK ETAP. Adapun metode yang digunakan yaitu 1. Focus group discussion (FGD) 2. Mengumpulkan data dan transaksi yang berkaitan dengan kegiatan operasional. 3. Pengurus BUMNag memberikan data transaksi tahun 2022 dalam bentuk soft copy yang berisi data transaksi dan rekening korannya. 4. Melakukan penyesuaian data transaksi yang di softcopy dengan rekening koran yang asli 5. Setelah data terkumpul semua, maka tim akan memulai melakukan pemanduan dalam menyusun Laporan Keuangannya. Dari pendampingan yang telah dilakukan selama tahun 2023 maka sudah tersusunan Laporan Keuangan BUMNag tahun 2022 yang berupa atas laporan posisi keuangan, laporan laba rugi, laporan biaya operasional serta catatan atas laporan keuangan. Selain itu juga membuatkan contoh atau templet yang berguna untuk panduan dalam menyusun laporan keuangan tahunan pada tahun berikutnya, sehingga BUMNag bisa menyusun laporan keuangan sendiri.

Pendampingan Penyusunan Laporan Keuangan Berdasarkan ISAK No 35 di Yayasan Puri Ratna Juwita Lusi Tartila; Sri Adella Fitri; Mega Rahmi; Nita Fitria; Rita Masdar
Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Vol 1 No 4 (2023): Juli 2023
Publisher : LPPM Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/madani.v1i4.7879

Puri Ratna Juwita Foundation is a non-profit organization. This foundation is run in the field of education, namely TK and KB Islamic Harapan Ibu. In financial reports, recording is still carried out in a simple manner and also lacks clarity of some transactions and is not yet guided by ISAK 35. The purpose of the researchers in carrying out this PKM activity is to be able to assist the Puri Ratna Juwita Foundation in preparing financial reports that apply and are in line with financial accounting standards ( ISAK 35). The method used in this PKM is with assistance which begins with the initial survey stage, then Focus Group Discussion (FGD), then continues with assistance in preparing financial reports with the foundation until the finalization stage in preparing financial reports. The research results contribute to and increase the understanding of the foundation's management in preparing financial reports based on financial accounting standards from creating account formats to financial reporting.

KEPUTUSAN PEMBELIAN : KUALITAS PELAYANAN DAN HARGA DI Bendang Minimarket LIMA KAUM, BATUSANGKAR Khairulis Shobirin; Mirawati Mirawati; Nita Fitria; Atika Hariani
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2092

The purpose of this study was to find out the influence of services quality and prices toward purchasing decisions at Bendang Minimarket, Lima Kaum, Batusangkar. This type of research was field research with descriptive methods. The results showed (1) there is a positive and significance influence of service qualities on purchasing decisions, (2) there is no influence of prices on purchasing decisions, and (3) both service qualities and prices have positive influence (70,9%) on purchasing decisions at Bendang Minimarket. While other factors (29,1%) also influence purchasing decisions.

BANKRUPTCY PREDICTION ANALYSIS OF MANUFACTURING COMPANIES CONSUMER GOODS INDUSTRY SECTOR USING ALTMAN Z-SCORE METHOD DURING THE COVID-19 PANDEMIC Nita Fitria; Helmalia Putri; Khoirulis Shabirin; Oumar Tidiane Doumbouya
Imara: JURNAL RISET EKONOMI ISLAM Vol 6, No 1 (2022): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v6i1.5681

The main problem in this thesis is that during the Covid-19 pandemic in 2020 the company experienced a decline in sales and company profits also decreased and some even experienced losses, and the company's total debt increased, this led to the factors that led to the company's bankruptcy. The purpose of this study was to determine the prediction of company bankruptcy before the pandemic and during the pandemic using the first Altman Z-Score model. The type of research used is descriptive research. The research method used is quantitative. Data collection techniques through documentation in the form of financial reports of eleven companies engaged in the Consumer Goods Industry Sector listed on the IDX for the 2017-2020 period through the official website www.idx.co.id. The data analysis technique used the first model Altman Z-Score method. The results of research that have been conducted on eleven companies engaged in the Consumer Goods Industrial Sector listed on the IDX in the 2017-2020 period, namely the period before the pandemic and during the Covid-19 pandemic using the Almant Z-Score method, obtained the following results: First, companies that are not affected by the pandemic are PT. HM Sampoerna Tbk and PT. Bantoel International Investama Tbk, and PT Sariguna Primatirta Tbk. Second, the companies affected by the pandemic are PT. Kino Indonesia Tbk, PT. Akasha Wira International Tbk, PT. Campina Ice Cream Industri Tbk, PT. Prima Cakrawala Abadi Tbk. Third, for other companies, namely PT. Merck Tbk, PT. Martina Berto Tbk, PT. FKS Food Sejahtera Tbk, and PT. Kedaung Indah Can Tbk was in a dangerous zone in the period before the pandemic and during the pandemic

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