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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) Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan 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) JAKBS Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Imara: Jurnal Riset Ekonomi Islam Journal of Innovative and Creativity Management Studies and Business Journal Accounting Studies and Tax Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Journal of Economics and Management Jurnal Cendekia Ilmiah Ulil Albab Jejak digital: Jurnal Ilmiah Multidisiplin 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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Effect of Interest Rates on Stock Returns in The Banking and Real Estate Industries Yosep Eka Putra; Mega Rahmi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 3: April 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i3.3555

Abstract

The study aims to explore the effect of interest rates on stock returns in the banking and real estate industries. Quantitative methods with an associative approach are used to explore relationships between certain variables. The data type used is secondary data, namely interest rate, stock return, type of industry, and market capitalization (size). The population in this study is banking companies listed on the Indonesia Stock Exchange and Bank Indonesia from January 1, 2016 to December 31, 2022. The sample selection method used is purposive sampling. The sample data amounted to 16,380 observations, which were monthly data (short-term). The results showed that interest rates significantly negatively influence stock returns, especially in the banking industry, compared to the real estate industry.
BARBERSHOP HARI INI : PERSPEKTIF PENERAPAN AKUNTANSI Rauf, Abdul Rauf; Adella Fitri, Sri; Oktavia, Abel; Nabila, Aisyah; R, Ramadanis.; A, Aysyah.; Rahmi, Mega; Zubaidah, Dea; Fitria, Nita; Yuliani, Dila; Marlin, Khairul; Nirmala, Dina; Putri Utami, Elfina
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5608

Abstract

This study aims to be able to describe the procedures for making accounting records and financial reports on barbershop services that are in accordance with the accounting cycle, so that they have appropriate and correct financial reports to be given to certain parties or related parties who will later assist in developing and progressing their business. and facilitate decision making for barbershop service companies in the future as the basis for policies or business development strategies. The results of the research conducted by observing the location and conducting interviews related to the basic concept of recording which consists of 6 parts, the counter concept consists of 3 parts, the concept of business continuity consists of 3 parts, and the time period used consists of 3 parts. These four stages have an effect on making financial reports which will be very useful for businesses.
Analisis Diferensial dalam Pengambilan Keputusan Menjual Atau Memproses Lebih Lanjut Rahmi, Mega; Septiani, Nazila; Rahmadani, Olivia; Putra, Yosep Eka
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/mjb5vz97

Abstract

This study analyzes strategic decisions in managing a ground chili business, particularly in choosing between selling raw chilies or processing them into ground chili products. The research employs differential analysis to compare these two alternatives' revenue, costs, and contribution margins. Data were collected through interviews, direct observations, and documentation from UD Rahmad Usaha Hasil Bumi, a family-owned business operating for over two decades. The findings reveal that although the contribution margin per unit is higher for raw chili sales, the decision to further process chilies into ground chili products offers strategic advantages in product diversification and access to broader market opportunities. Break-even analysis was conducted to evaluate the business's financial feasibility, using contribution margin analysis and contribution margin ratio as key performance indicators. This study provides recommendations for business owners to prioritize product value addition as a critical factor in making business decisions.
Full Costing: Sebuah Metode dalam Perhitungan Harga Pokok Produksi Rahmi, Mega; Aida, Resvina; Maharani, Salsa Nanda; Fadila, Ulfa; Putra, Yosep Eka; Fitri, Sri Adella
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/8ejkbt49

Abstract

This study aims to describe the effect of production cost to determine the selling price on the profitability of the Dakak-dakak Ni Nun production business in Nagari Simabur, Pariangan District. This study aims to implement and compile the production cost in the business, where the results of this study can be used as a reference to determine the selling price of the product and how much profit will be obtained. The research method used is a qualitative approach, where data is obtained through interviews with business owners and collection of financial data. This study is expected to contribute to the development of the Dakak-dakak Ni Nun business in Nagari Simabur, Pariangan District, as well as being a reference for other businesses that have similar characteristics.
Penerapan Analisis Cost Volume Profit dalam Pengambilan Keputusan Menajemen pada Usaha Tungku Dakak-Dakak Nila Rahmi, Mega; Putri, Melati; Sari, Mila Yulia; Naimatulhuda, Naimatulhuda; Rahmadani, Novida; Putra, Yosep Eka
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/9hhe9251

Abstract

Cost volume profit analysis is used in measurable planning in sales and determining the Company's profit based on the relationship between costs, volume and overall profit. This study aims to determine how to apply the cost volume profit method to the Nila Dakak-Dakak Furnace Business. This study uses a quantitative descriptive research method where data collection techniques are carried out through direct interviews with owners and employees, observation and documentation of production and financial data of the Nila Dakak-Dakak Furnace Business. Based on the results of the research that has been carried out, it can be concluded that the Nila Dakak-Dakak Furnace Business made a profit in 2023 of IDR 154,760,000 with sales of IDR 686,400,000. Sales at the break-even point are 2,154 so that if sales are less than that amount, the Company will experience a loss. For this reason, a margin of safety calculation is carried out which produces 15,000 kg per year for the safety level of product sales. Management also targets a profit of Rp. 200,000,000 for the following year, namely 2024-2025, so to achieve this profit target, it must produce 26,145 kg.
Efektivitas Pengelolaan Badan Usaha Milik Nagari (BUMNag) Pada Nagari Gunung Medan Kecamatan Sitiung Kabupaten Dharmasraya Vadila, Riska Okta; Rahmi, Mega
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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)
PENGARUH AKUNTABILITAS AUDITOR, PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU Melia, Yeni; Afriano, Bobi; Amran, Elsa Fitri; Rahmi, Mega
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i1.11850

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh akuntabilitas auditor dan profesionalisme auditor secara parsial dan simultan terhadap kualitas audit pada Kantor Akuntan Publik di Pekanbaru. Jenis penelitian yang digunakan adalah penelitian asosiatif kausal dengan pendekatan kuantitatif. Penelitian ini dilakukan di Kantor Akuntan Publik di Pekanbaru. Jumlah sampel yang diambil sebanyak 41 Auditor dengan convenience sampling method. Pengumpulan data dilakukan dengan instrumen penelitian berupa kuisioner (menggunakan pertanyaan). Teknik analisis yang digunakan adalah statistik deskriptif, uji validitas dan reabilitas, uji asumsi klasik dan metode regresi linier berganda, uji secara parsial (T), uji secara simultan (F) dan uji koefisien determinasi. Hasil penelitian ini menunjukan bahwa akuntabilitas auditor secara parsial tidak berpengaruh terhadap kualitas audit, profesionalisme auditor secara parsial berpengaruh signifikan terhadap kualitas audit, akuntabilitas auditor dan profesionalisme auditor secara simultan berpengaruh signifikan terhadap kualitas audit.
PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING UNTUK PENENTUAN HARGA JUAL PADA USAHA KERUPUK KULIT PETO GUGUK KETITIRAN BATUSANGKAR Putri, Sherly Anike; Saleh, Sri Madona; Yenti, Elfina; Rahmi, Mega
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i1.10412

Abstract

Permasalahan dalam skripsi ini adalah usaha kerupuk kulit Peto belum melakukan perhitungan harga pokok produksi dengan rinci, karena belum memasukkan seluruh biaya yang berkaitan dengan kegiatan produksi kedalam harga pokok produksi. Tujuan penelitian ini untuk mengetahui perhitungan harga pokok produksi menggunakan metode full costing untuk penentuan harga jual pada usaha kerupuk kulit Peto Guguk Ketitiran Batusangkar. Penelitian ini merupakan penelitian lapangan (field research) dengan metode kualitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data dengan cara wawancara dan dokumentasi. Teknik analisis data yaitu menganalisis perhitungan harga pokok produksi menggunakan metode full costing, dan menentukan harga jual menggunakan metode biaya plus. Hasil penelitian yang dilakukaan penulis dapat disimpulkan bahwa terdapat selisih hasil perhitungan harga pokok produksi yang dilakukan oleh usaha kerupuk kulit Peto dengan peneliti. Harga pokok produksi per kg menggunakan metode full costing sebesar Rp 66.781, sedangkan untuk hasil perhitungan menurut usaha kerupuk kulit Peto sebesar Rp 64.320, sehingga terdapat selisih sebesar Rp 2.461. Hal ini disebabkan karena perusahaan belum memasukkan semua unsur biaya yang terlibat dalam proses produksi terutama biaya overhead pabrik serta pengalokasian dari masing-masing biaya produksi belum tepat. Kata Kunci: Harga Pokok Produksi, Metode Full Costing, Harga Jual
PELAPORAN KEUANGAN UMKM PSM DAN CABANG SESUAI DENGAN PSAK 65 Putra, Yosep eka; W, Miftahusa’ada; Trinovila, Rahmi; Rahayu, Sri; Hidayat, Vegi Sabrina; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.140

Abstract

This article discusses the financial recording and reporting practices of the Pekanbaru Shopping Mall (PSM) MSME and its branches, including Batusangkar, Bukit Gombak, and Cubadak. Based on observations and interviews, it was found that the recording system used is still very rudimentary and does not comply with PSAK 65 requirements for the preparation of consolidated financial statements. Transaction recording is limited to cash flow without account classification, without separation between head office and branches, and without the preparation of a structured income statement and balance sheet. Furthermore, internal transactions, such as shipments of goods from head office to branches, are not recorded in accounting, complicating the process of preparing consolidated reports and eliminating inter-unit transactions. These findings indicate the need for improvements to the accounting system at the PSM MSME to provide accurate, relevant, and standardized financial reports. By correctly implementing PSAK 65, the PSM MSME can improve the quality of financial information needed for decision-making and business control
PENGAKUAN TRANSFER PERSEDIAAN ANTARA KANTOR PUSAT DAN CABANG PADA PANDEKA CHICKEN DAN PANDEKA COFFEE 2.0 Putra, Yosep eka; Maharani, Khairunisa; Putri, Rani Meilani; Lestari, Winda Ayu; Andini, Nurmallah; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.141

Abstract

This study aims to analyze the recognition of inventory transfers between the head office (Pandeka Chicken) and branch (Pandeka Coffee 2.0) and to examine its impact on the accuracy of financial reporting. The research employed a descriptive qualitative approach through observation, interviews, and documentation. The findings reveal that the inventory transfer process has not been supported by a standardized accounting system. There is no formal transfer documentation, no transfer pricing policy, and no calculation of cost of goods sold (COGS) at the branch level. In addition, several costs related to production were misclassified as operational expenses, depreciation was not recorded, and the internal control system over inventory remains weak. These conditions resulted in financial statements that do not reflect the actual condition of the business and hinder performance evaluation and financial consolidation between the head office and the branch. The study concludes that the lack of standardized recording procedures for inventory transfer increases the risk of financial misstatement and reduces the reliability of financial information for decision-making. The results provide recommendations for implementing transfer pricing, improving reporting integration, and strengthening internal control procedures.
Co-Authors A, Aysyah. A, Elsa Hidayatul Abdul Rauf AdeYulia Putri Aditya Fahreza Afriano, Bobi Afrinaldi Afrinaldi Agustin, Yona Amelia Ahmad Hadiyan Ahmad Valevi Aida, Resvina Alhayyu, Alhayyu Alhumairo, Kamila Alia Fatma Tanri Sari Amanda, Putri Aminah Tul Hikmah Amran, Elsa Fitri Andari, Sonia Andini, Nurmallah Annisa Putri Assyifatul Jamila Bunda, Dina Permata Cesy Anggraini Putri Claudea Amanda Dani, Bima Rahmad Debbyanggraiansyah Debbyanggraiansyah Desi Wulandari, Desi Devi, Nayla Permata Dhea Sabrina Putri Dhilsy Faisya Azzahra Dinata, Citra Putri Diva Avivah Diva Fadillah Ramika Diva Fadillah Ramika Doli Zulmita Dora Amelya Eficandra Fadhilah, Rahmah Fitri Fadila, Ulfa Fakri Fakri Faradilla Raudha Azievan Fatimah Azzahra Febby Tiara Revinda Fikri, Nurul Fitri, Sari Ramadani Guspendri, Nasfizar Guspendri, Nasfizar Hafidzha, Gustia Hafizah Fauziah Hasibuan Hakim, Muhammad Irfanul Hamdani, Muchlas Hanif Hidayatullah Hanif Hidayatullah Hasanah, Niddhatul Heryani, Novelia Hidayat, Vegi Sabrina Ileh Satria Indri Nazwah Intan Salsabilla Jenny Selvia Karmila, Rena Khairunnisaa Khairunnisaa Kholiza Pesma Lesmana Niagara Lestari, Winda Ayu Lusi Ramadhani Lusi Tartila M, Melati M. Tri Rahmat Fajri Madiah, Ainil Maharani, Khairunisa Maharani, Salsa Nanda Marlin, Khairul Masdar, Rita Maulana, Vickry Adha Yurdeka Melati Putri Melia, Yeni Mery Handayani Muhammad Erikko Abimayu Nabila, Aisyah Nabila, Liana Putri Naimatulhuda, Naimatulhuda Nanda Hasfizanurizal Nania Desriana Naysilla Rasya Nengsih, Ifelda Nirmala, Dina Nisa, Putri Khairul Nita Fitria Nita Fitria Nur Hazizah Oktavia, Abel Patriansah, Cerry Putra, Yosep Eka Putri Putri, Putri Putri Utami, Elfina Putri, Gushita Putri, Rani Meilani Putri, Riza Yulia Putri, Sherly Anike R, Ramadanis. Rahim, Alyah Nur Rahmadani . Rahmadani, Novida Rahmadani, Olivia Rahmadani, Rahmi Rahmah, Miftahur Rahmi Rahmadani Ramadani, Diva Ramadanis Ramadanis Ramadanis Ramadanis Ramadanis Ramadanis Ramadanis Ramadanis Ramadhani, Ilas Rauf, Abdul Rauf Rena Karmila Riska Okta Vadila Rita Masdar Rita Masdar Riza Yulia Putri Rohel, Natasya SAFITRI, LIDIA Saleh, Sri Madona Sari Ramadani Fitri Sari, Mila Yulia Satria, Ileh Septiani, Nazila Sherlina Yudistira Sonia Andari Sri Madona Saleh SRI RAHAYU Sulastri Caniago Syafni, Bintang Syarifa Ainul Yaqin Taufik Ismail Teguh Aprianto Trinovila, Rahmi Vadila, Riska Okta Valencia, Dheva W, Miftahusa’ada Wahyu Gusriandari Wulansari, Novani Yaqin, Syarifa Ainul Yenti, Elfina Yona Amelia Agustin Yosep Eka Putra Yudistira, Sherlina Yuliani, Dila Yusri, Misbah Zubaidah, Dea