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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat IMARA : Jurnal Riset Ekonomi Islam International Journal of Environmental, Sustainability, and Social Science AJAD : Jurnal Pengabdian kepada Masyarakat Parta: Jurnal Pengabdian Kepada Masyarakat International Journal of Applied Sciences in Tourism and Events MABIS: Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya) Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Imara: Jurnal Riset Ekonomi Islam Jurnal Manajemen Bisnis Syariah Tijarah Al-bank: Journal of Islamic Banking and Finance
Nita Fitria
UIN Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pendampingan Penyusunan Laporan Keuangan Berdasarkan SAK ETAP Pada BUMNag Barokah Koto Tuo Kecamatan Sungai Tarab Menggunakan Microsoft Excel Kholiza Pesma; Sri Adella Fitri; Nita Fitria; Mega Rahmi
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v4i1.4246

Abstract

BUMNag Barokah merupakan badan usaha nagari terletak di Koto Tuo Kecamatan Sungai Tarab yang menjual perlengkapan yang dibutuhkan oleh Masyarakat Nagari Koto Tuo, diantaranya adalah pembuatan merk, plastic kemasan dan lainnya. Pengabdian ini bertujuan membagikan ilmu dalam bentuk pendampingan penyusunan laporan keuangan BUMNag sesuai dengan SAK ETAP dengan menggunakan Microsoft Excel. Metode pendekatan dalam pelatihan ini adalah dengan menggunakan model pemberdayaan dan pendampingan. Setelah selesai diadakannya pendampingan ini dapat memberikan pemahaman dan pengetahuan mengenai penyusunan laporan keuangan, hal ini dapat dilihat dari kemampuan pengelola BUMNag Barokah yang sudah bisa mengenal dan mengimplementasikan pengelolaan keuangannya dengan menggunakan Microsoft excel. Selain itu, PKM yang dilakukan ini dapat memberikan pencerahan kepada pengelola BUMNag yang sebelumnya tidak mengenal akuntansi menjadi paham bagaimana proses pencatatan dan penyusunan laporan keuangan BUMnag. Melalui pendampingan ini BUMNag Barokah telah mampu melakukan pencatatan atas semua transaksinya sampai Menyusun laporan keuangan dengan menggunakan Microsoft excel berdasarkan PSAK ETAP.
Pengaruh Return On Asset, Return On Equity, dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Farmasi di Bursa Efek Indonesia Irmansyah Irmansyah; Nita Fitria; Nofrivul Nofrivul; Sri Madona Saleh
Jurnal Manajemen Bisnis Syariah Vol 4, No 1 (2024): Jurnal Manajemen Bisnis Syariah
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v4i1.11978

Abstract

This research aims to determine the effect of Return On Assets (ROA), Return On Equity (ROE), and Earning Per Share (EPS) on share prices in pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. This research uses the method quantitative with secondary data sources. This research uses the analysis method T Test (partial), F Test (simultaneous), and company multiple linear regression. The analysis tool used is Eviews 10. The results of this research are that the variables Return On Assets (ROA) and Return On Equity (ROE) have no influence on share prices in pharmaceutical sector manufacturing companies on the Indonesian Stock Exchange in 2018-2022. The Earning Per Share (EPS) variable has an influence on share prices in pharmaceutical sector manufacturing companies on the Indonesian Stock Exchange in 2018-2022. The variables Return On Assets (ROA), Return On Equity (ROE), and Earning Per Share (EPS) influence share prices in pharmaceutical sector manufacturing companies on the Indonesian Stock Exchange in 2018-2022
Pendampingan penyusunan laporan keuangan UMKM Laura Pulau Harapan berdasarkan SAK EMKM dengan bantuan Microsoft Excel Heryani, Novelia; Fitri, Sri Adella; Guspendri, Nasfizar; Rahmi, Mega; Fitria, Nita
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 6, No 3 (2023): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v6i3.1646

Abstract

Laporan termasuk keuangan salah satu aspek penting bagi kelansungan suatu entitas termasuk Usaha Mikro, Kecil, dan Menengah (UMKM). Dengan adanya laporan keuangan dapat membantu pemilik usaha dalam mengetahui keadaan dan kinerja usaha serta membantu dalam pengambilan keputusan. Tujuan penelitian ini yakni dapat menyusunnya laporan keuangan untuk UMKM Laura Pulau Harapan yang telah disampaikan kepada SAK EMKM dengan bantuan aplikasi Microsoft Excel . Metodologi yang digunakan untuk penelitan ini adalah metode deskriptif kualitatif dengan melalui beberapa tahapan.Berdasarkan hasil penelitian yang telah dilaksanakan menunjukkan bahwa UMKM Laura Pulau Harapan melakukan pencatatan keuangannya secara sederhana, terbatas pada kemampuan pemilik saja yaitu dengan mencatat pendapatan kas dari hasil penjualan produk dan pengeluaran kas dari pembelian bahan baku dan biaya-biaya saja. Akibatnya informasi yang menunjukkan kondisi keuangan usaha tidak lengkap.
Analysis of Presentation and Reporting of Financial Transactions in the Pulau Harapan Cooperative, Agam District GUSPENDRI, Nasfizar; FITRIA, Nita
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1107

Abstract

This research aims to analyze the presentation and reporting of financial transactions at the Pulau Harapan Cooperative, Agam Regency. As well as analyzing the extent to which the presentation is in accordance with sharia principles and applicable accounting standards. The research method used is qualitative with a case study approach. Data was obtained through in-depth interviews, observation and analysis of cooperative financial documents. This research uses data originating from daily financial transactions at the Pulau Harapan Cooperative, Agam Regency. Data is analyzed and processed to produce financial reports based on the Sharia Financial Accounting Standards (PSAK). The results of the research concluded that cooperative financial transactions, which only take the form of daily transactions, can already prepare financial reports based on the Sharia Financial Accounting Standards (PSAK) and produce financial reports for each business unit as well as consolidated financial reports
ANALISIS KINERJA KEUANGAN PT KINO INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID 19 Fitria, Nita; Asril, Yona
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12250

Abstract

The purpose of this research is to analyze and determine the financial performance of PT Kino Indonesia Tbk for the 2018-2022 period in terms of liquidity, solvency, activity and profitability ratios. Data collection was carried out by accessing the official website of the Indonesian Stock Exchange, namely: www.idx.co.id. The research results show that the financial performance of PT Kino Indonesia Tbk in terms of liquidity ratios seen from the current ratio, quick ratio and cash ratio in 2019-2020 and 2022 is in poor condition. The solvency ratio seen from DAR, DER and TATD in 2019-2020 and 2022 is in poor condition. Judging from the 2019-2022 LTDER, it is in poor condition. Judging from the 2019 TADC, it is in poor condition. The activity ratio seen from the WCTO 2021-2022 is in poor condition. Judging from TATO, 2019-2021 is not good. Judging from the ITO in 2020 and 2022, it is in poor condition. Judging from the 2019-2022 FATO and RTO, it is in poor condition. The profitability ratio is seen from NPM, ROA, ROE and ROS in 2019 compared to 2018 in good condition, 2020-2022 in less good condition. Judging from the GPM in 2019-2020 it is in good condition and in 2021-2022 it is in poor condition
Analisis Pengaruh Kecukupan Modal, Likuiditas, dan Risiko Pembiayaan terhadap Profitabilitas: Studi pada PT Bank Mega Syariah Tahun 2015–2023 Fitria, Nita; Farhan, Mhd
Tijarah: Jurnal Ekonomi Syariah Vol 4, No 1 (2025): Tijarah: Jurnal Ekonomi Syariah
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/tijarah.v4i1.1565

Abstract

This study aims to analyze the effect of capital adequacy, liquidity, and financing risk on the profitability of PT Bank Mega Syariah for the period 2015-2023. Using a quantitative approach with multiple linear regression analysis, quarterly financial statement data were processed through SPSS 26. The results showed that partially, only capital adequacy had a significant effect on profitability. Liquidity and financing risk have no significant effect. Simultaneously, the three variables affect profitability with a contribution of 29.2%. This finding confirms the importance of capital strengthening in maintaining the financial performance of Bank Mega Syariah.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kecukupan modal, likuiditas, dan risiko pembiayaan terhadap profitabilitas PT Bank Mega Syariah periode 2015–2023. Menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda, data laporan keuangan triwulanan diolah melalui SPSS 26. Hasil penelitian menunjukkan bahwa secara parsial, hanya kecukupan modal yang berpengaruh signifikan terhadap profitabilitas. Likuiditas dan risiko pembiayaan tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh terhadap profitabilitas dengan kontribusi sebesar 29,2%. Temuan ini menegaskan pentingnya penguatan modal dalam menjaga kinerja keuangan Bank Mega Syariah.
Analisis Kinerja Keuangan Pada PT. Sekar Bumi TBK Pendekatan Rasio Keuangan Fitria, Nita; Fitri, Maisa; Shabri, Husni; Shobirin, Khairulis
Jurnal Manajemen Bisnis Syariah Vol 5, No 1 (2025): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v5i1.15095

Abstract

The purpose of this study was to analyze the financial performance of PT Sekar Bumi Tbk for the period 2019-2022. The type of research used is field research by taking data from the official website of the Indonesia Stock Exchange. The data collection technique of this research is documentation technique in the form of financial statements of PT Sekar Bumi Tbk. The data analysis technique uses financial ratio analysis. The results of this study are the financial performance of PT Sekar Bumi Tbk in 2019-2022 from the liquidity ratio seen from the company's current ratio in good condition. Quick ratio the company is in good condition. The company's cash ratio is also in good condition. The solvency ratio in 2019-2022, the company's financial performance shows good conditions. The solvency ratio on the debt to asset ratio, the company is in good condition. The company's debt to equity ratio is in good condition. The ratio of total assets to company debt is in good condition. The profitability ratio, the company's net profit margin is in good condition. The company's gross profit margin is in good condition. The company's operating profit margin is in good condition. Return on investment, the company is in good condition. The company's return on equity is in good condition. The activity ratio, the company's receivable turnover is in good condition. The company's inventory turnover is in good condition
Pengaruh Kompetensi dan Persepsi Mahasiswa Terhadap Fresh Graduate Syndrom Untuk Bekerja di Perbankan Syariah Fitria, Nita; Lestari, Widia; Shabri, Husni; Fahlefi, Rizal
Al-bank: Journal of Islamic Banking and Finance Vol 5, No 2 (2025): July - Desember 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i2.15097

Abstract

This research aims to determine the influence of competence and perception on fresh graduate syndrome working in sharia banking for students of the Sharia Banking Study Program at UIN Mahmud Yunus Batusangkar. The type of research used is quantitative research with data collection techniques using questionnaires. The results of this research show that the competency of sharia banking alumni influences fresh graduate syndrome working in sharia banking. Students need to develop various relevant competencies during the study period to minimize the impact of the syndrome of working in sharia banking. Competencies that new graduates must have include mastery of sharia banking knowledge, technical banking skills, financial analysis skills. Apart from increasing competence, forming a positive perception of the sharia banking industry also plays an important role in preparing students to face the world of work. Simultaneously, the competence and perception of Islamic banking alumni at the State Islamic University Mahmud Yunus Batusangkar influence the fresh graduate syndrome working in sharia banking. By combining competency development and forming positive perceptions, students will be ready to face the challenges of the world of work and can reduce the risk of fresh graduate syndrome and increase opportunities for career success in the sharia banking industry.
Co-Authors Asril, Yona Atika Hariani Desi Farina Elsa Fitri Amran Fahlefi, Rizal Farhan, Mhd Fitri Yenni Guspendri, Nasfizar Guspendri, Nasfizar Hariani, Atika Hariani, Atika Helmalia Putri Heryani, Novelia HUSNI SHABRI Irmansyah Irmansyah Khairulis Shobirin Khairunnisaa Khairunnisaa Khoirulis Shabirin Kholiza Pesma Lesmana Niagara Lusi Tartila Maisa Fitri Marlin, Khairul Mega Rahmi Mirawati Mirawati Mirawati Mirawati Murniarti Nofrivul Nofrivul Oumar Tidiane Doumbouya Rita Masdar Shobirin, Khairulis Siska Mandalia Solly Aryza Sri Madona Saleh Taufik Hidayat Widia Lestari