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All Journal Management and Economics Journal (MEC-J) KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL PUNDI IMARA : Jurnal Riset Ekonomi Islam Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Jurnal Abdimas ADPI Sosial Dan Humaniora AJAD : Jurnal Pengabdian kepada Masyarakat Parta: Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 Indonesian Journal of Multidisciplinary Science Jurnal Akuntansi Syariah (JAkSya) Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Imara: Jurnal Riset Ekonomi Islam Management Studies and Business Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Journal of Economics and Management J-CEKI Jurnal Akuntansi Syariah (JAkSya)
Mega Rahmi
UIN Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH PROFESIONALISME, INDEPENDENSI, ETIKA PROFESI, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN, TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PADANG DAN MEDAN Rahmi, Mega
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1654

Abstract

This study aims to determine the effect of professionalism, independence, professionalethics, organizational culture and leadership style of the performance auditor. This type of research isquantitative. The population is all auditors working on a public accounting firm in Padang and Medanincorporated in the Institute of Certified Public Accountants Indonesia totaling 29 public accountingfirm of 98 respondents. Source data used are primary data from questionnaires. Data analysis techniqueusing the measurement model, the structural model and the independent samples t-test. Analysis ofdata using SmartPLS program version 3 and SPSS version 16.The results of this study indicate that theprofessionalism, independence, professional ethics, organizational culture and leadership style affectthe performance of auditors.
The Covid -19 Impact on the Capitalization of Indonesian Sharia Capital Market Nengsih, Ifelda; Rahmi, Mega
MEC-J (Management and Economics Journal) Vol 5, No 2 (2021)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v5i2.12068

Abstract

The purpose of this study is to see whether Covid 19 pandemic affects stocks listed on the Jakarta Islamic Index (JII) in Indonesia. This study uses data time series as seen from the combined Islamic stock price index in JII from July 2019 to July 2020. In testing the hypothesis, the independent sample t-test and Mann Whitney test are applied to prove the effects of the Covid 19 pandemic on the Jakarta Islamic Index. The results showed that there is an impact of the Covid 19 pandemic on JII. A significance value of 0.000 evidence this 0.05 on the independent sample t-test and 0.004 0.05 on the Mann Whitney test. This means that during the covid 19 periods, the JII Index was under pressure compared to conditions before covid 19.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020 Wahyu Gusriandari; Mega Rahmi; Yosep Eka Putra
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.406

Abstract

The main problem in this research is the weak implementation of Good Corporate Governance in mining companies due to selfish interests and the neglect of shareholders' interests so that fraud will have an impact on company value. The purpose of this study is to determine the effect of managerial ownership, independent commissioners and audit committees on firm value. The type of research used is ex post facto with a quantitative approach, the data sources used in this research are secondary data sources. Secondary data taken from the financial statements of mining companies listed on the Indonesia Stock Exchange in 2017-2020 through the official website of the Indonesia Stock Exchange www.idx.co.id. The data analysis technique in this study uses the Classical Assumption Test, to test the hypothesis using multiple linear analysis, T-test and F-Test and Determination Test.
Analisis Kinerja PT. Amanah Insanillahia Batusangkar dengan Metode Balancescorecard Mega Rahmi; Febby Tiara Revinda
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.246

Abstract

This study analyzes the performance of PT. Amanah Insanillahia uses the balace scorcard method from a financial, customer, internal business process, and learning and growth perspective. Financial perspective is measured using profitability ratios, growth ratios, and shareholder value. Customer perspective is measured using the Core Measurement Group and Customer Value Proposition. The internal business process perspective is measured by the innovation process, the operating process and after-sales service. Learning and growth perspectives are measured by employee satisfaction, worker retention and worker productivity. Viewed from a financial perspective, PT. Amanah Insanillahia Batusangkar financial ratio measurement is quite well categorized. Performance from the customer's perspective is very good. Seen from customer satisfaction indicators that customers are very satisfied with the services provided by the company. Seen from the perspective of internal business processes it is said to be good, because PT. Amanah Insanillahia Batusangkar is able to increase sales of its products and always try to maintain consumer confidence by always delivering orders on time and in accordance with customer demand. Learning and growth perspective performance is categorized as good. Keywords : Balance Scorecard
Efektivitas Pengelolaan Badan Usaha Milik Nagari (BUMNag) Pada Nagari Gunung Medan Kecamatan Sitiung Kabupaten Dharmasraya Riska Okta Vadila; Mega Rahmi
Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.146 KB) | DOI: 10.31958/jaksya.v2i2.5627

Abstract

BUMNag Multi Usaha didirikan pada tanggal 4 Maret 2016 akan tetapi baru mendapatkan modal akhir tahun 2018 dan mulai melakukan kegiatan operasional usaha pada tahun 2019 dengan modal Rp 232.00.000. BUMNag Multi Usaha bergerak di bidang sewa tenda dan dekorasi pesta. Dalam pengelolaannya belum melakukan sosialisasi mengenai tujuan dan tujuan didirikannya BUMNag di Nagari Gunung Medan. Kemampuan Sumber Daya Manusia yang dimiliki masih kurang. Hal-hal tersebut terlihat dari terlambatnya laporan keuangan serta belum lengkapnya laporan keuangan yang disajikan. Maka tujuan dari penelitian ini adalah untuk mengetahui pengelolaan BUMNag pada nagari Gunung Medan. Jenis penelitian adalah penelitian lapangan dengan metode deskriptif kualitatif. Teknik pengumpulan data yang penulis lakukan adalah melalui wawancara dan dokumentasi. Hasil penelitian yang penulis lakukan mengenai ukuran efektivitas menunjukkan bahwa pengelolaan Badan Usaha Milik Nagari di Nagari Gunung Medan kecamatan Sitiung Kabupaten Dharmasraya sudah berjalan efektif. Hal tersebut dilihat dari terpenuhinya 7 indikator dan 4 yang belum terpenuhi dari 11 indikator efektivitas yang digunakan. Adapun 4 indikator yang belum tercapai adalah efektifitas keseluruhan, pemanfaatan, lingkungan, dan semangat kerja.Kata Kunci: Efektivitas; Badan Usaha Milik Nagari (BUMNag)
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

Abstract

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.
Geliat UMKM : Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Berdasarkan PSAK EMKM pada UMKM Laura Pulau Harapan Maninjau Sri Madona Saleh; Sri Adella Fitri; Nasfizar Guspendri; Mega Rahmi
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 4 No. 1 (2023): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v4i1.286

Abstract

One of Indonesia's sources of economic strength that has endured the epidemic that has been going on since 2020 is MSMEs. MSMEs are a type of industry that can take on labor thanks to labor-intensive business procedures. The UMKM Laura Pulau Harapan is one of the MSMEs found near Lake Maninjau. This MSME works in the food industry and relies on "Rinuak," a raw material source that comes from Lake Maninjau. Fish of the Rinuak variety can be found at Lake Maninjau. Rinuak sales are no longer dependent on the availability of raw materials because MSME companies have transformed it by turning it into several types of cuisine. UMKM Stretching was done by UMKM when processing Rinuak. Laura Pulau Harapan, manager of MSME, thinks that MSME can be grown even further but is limited by the framework issue. This is a result of managers' insufficient awareness of recording prior to the creation of MSME Financial Reports. There is no description of the business performance to date due to the lack of MSME Financial Reports. Managers are unable to manually or systematically record anything. This is because the manager was unable to record and prepare these financial reports and didn't understand how to do so. The team delivering training trains managers so they can record and compile financial reports using the mentoring approach and FGD. Managers have benefited from this training in that they have successfully completed various recording processes.
PERFORMANCE OF THE STATE CIVIL APPARATUS (ASN) AT THE TANAH DATAR REGENCY INSPECTORATE: OVERVIEW OF PERFORMANCE IN MINANGKABAU CULTURE, INDONESIA Sri Adella Fitri; Mega Rahmi; M. Tri Rahmat Fajri
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 9 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.702 KB) | DOI: 10.55324/ijoms.v1i9.178

Abstract

The problem of state civil servants (ASN) performance is an interesting issue to be discussed, and the development of various assessment methods have been unable to cause major improvements. The supervision carried out by the inspectorate is a performance indicator in carrying out their duties. Furthermore, the achievement depicted in the work ethics has become a Minangkabau culture and has been rooted in the values of life. This research used a mixed method with a survey approach, through the distribution of questionnaires to a sample of 42 ASN of Tanah Datar Regency Inspectorate. The results showed a significant positive effect of training (X1) and motivation (X2) on performance (Y). Simultaneously, there is a significant positive effect of variables (X1) and (X2) on employee performance (Y). The joints of life in Minangkabau culture have been regulated through the philosophy of life and have become the order of living by the community. The culture touches all aspects of life, including educational and performance values, as well as self-motivation, which are still maintained at work.
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

Abstract

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

Abstract

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.
Co-Authors A, Aysyah. A, Elsa Hidayatul AdeYulia Putri Afriano, Bobi Afrinaldi Afrinaldi Ahmad Hadiyan Aida, Resvina Alhayyu, Alhayyu Alhumairo, Kamila Alia Fatma Tanri Sari Amanda, Putri Amran, Elsa Fitri Andini, Nurmallah Annisa Putri Bunda, Dina Permata Cesy Anggraini Putri Dani, Bima Rahmad Debbyanggraiansyah Debbyanggraiansyah Desi Wulandari, Desi Dinata, Citra Putri Dora Amelya Eficandra Fadhilah, Rahmah Fitri Fadila, Ulfa Fatimah Azzahra Febby Tiara Revinda Fikri, Nurul Guspendri, Nasfizar Guspendri, Nasfizar Hafidzha, Gustia Hakim, Muhammad Irfanul Hamdani, Muchlas Hasanah, Niddhatul Heryani, Novelia Hidayat, Vegi Sabrina Khairunnisaa Khairunnisaa Kholiza Pesma Lesmana Niagara Lestari, Winda Ayu Lusi Tartila M. Tri Rahmat Fajri Madiah, Ainil Maharani, Salsa Nanda Marlin, Khairul Masdar, Rita Maulana, Vickry Adha Yurdeka Melati Putri Melia, Yeni Muhammad Erikko Abimayu Nabila, Aisyah Naimatulhuda, Naimatulhuda Nengsih, Ifelda Nirmala, Dina Nita Fitria Nita Fitria Nita Fitria Nur Hazizah Oktavia, Abel Patriansah, Cerry Putra, Yosep Eka Putri Utami, Elfina Putri, Gushita Putri, Rani Meilani Putri, Sherly Anike R, Ramadanis. Rahim, Alyah Nur Rahmadani, Novida Rahmadani, Olivia Ramadani, Diva Ramadanis Ramadanis Ramadhani, Ilas Rauf, Abdul Rauf Riska Okta Vadila Rita Masdar Rita Masdar Rohel, Natasya SAFITRI, LIDIA Saleh, Sri Madona Sari, Mila Yulia Septiani, Nazila Solly Aryza Sri Madona Saleh Sulastri Caniago Syafni, Bintang Teguh Aprianto Trinovila, Rahmi Trisnawati, Betis Vadila, Riska Okta Valencia, Dheva W, Miftahusa’ada Wahyu Gusriandari Wulansari, Novani Yenti, Elfina Yuliani, Dila Yusri, Misbah Zubaidah, Dea