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All Journal AKUNTABILITAS EKONOMIS : Journal of Economics and Business INVENTORY: JURNAL AKUNTANSI Jurnal Akuntansi dan Bisnis ASAWIKA: Media Sosialisasi Abdimas Widya Karya Target : Jurnal Manajemen Bisnis Jurnal Ilmiah Raflesia Akuntansi JCA (Jurnal Cendekia Akuntansi) JURNAL ILMIAH GLOBAL EDUCATION Al Dzahab Jurnal Point Equilibrium Manajemen dan Akuntansi Journal Of Humanity Dedication Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Jurnal Akuntansi Syariah (JAkSya)
RISA WAHYUNI EDT
UNIVERSITAS SUMATERA BARAT
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Other

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Altman Z-Score Dan Springate: Metode Komparasi Dalam Memprediksi Kemungkinan Kebangkrutan Suatu Perusahaan Risa Wahyuni EDT; Hafizia Seriska
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.28600

Abstract

Bankruptcy can be experienced by every company that has a decline in the value of profits from year to year. Because Indonesia was hit by COVID-19 in the past, this study will predict company bankruptcy using the Altman Z-Score and Springate methods. In addition, this study was conducted to determine the most accurate bankruptcy prediction method in predicting infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique with a total sample of 23 companies. The data were analyzed using the calculation of the level of accuracy and type of error from each bankruptcy prediction model, to predict companies experiencing potential bankruptcy. The results of this study indicate that the Z-Score method is the most accurate method. Therefore, it can be concluded that the Altman Z-Score method is more accurate in calculating bankruptcy predictions than the Springate method.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL DISTRESS DAN SIKLUS HIDUP PERUSAHAAN Risa Wahyuni EDT; Maretha Primadyan; Winona Kumara Dewi
Jurnal Ilmiah Global Education Vol. 4 No. 2 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 2, Juni 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i2.726

Abstract

The purpose of this study is to test and analyze the effect of Corporate Social Responsibility on Financial Distress and Firm Life Cycle. The researcher used the sampling method by Purposive Sampling. The data collection technique in this study used documentation techniques by collecting financial reports and annual reports of mining companies from the Indonesian Stock Exchange. Based on the results of the study, it can be concluded that Corporate Social Responsibility has a positive effect on Financial Distress and Corporate Social Responsibility has no effect on the Firn Life Cycle. Where the value of R Square of Corporate Social Responsibility on Financial Distress is 0,109 or the effect is 10,9% and the value of R Square of Corporate Social Responsibility on the Firm Life Cycle is 0,032 or the effect is 3.2%, the rest is influenced by other variables not described in this research.  
Pelatihan Penerapan ISAK 35 Pada Panti Asuhan Aisyiyah Pariaman Risa Wahyuni EDT; Ilham Multama; Winona Kumara Dewi
Journal of Humanity Dedication Vol 1 No 1 (2023): Journal of Humanity Dedication
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062//JABDIMAS.2023.v1i1/187/5

Abstract

Laporan keuangan berisikan informasi-informasi mengenai keuangan yang nantinya akan digunakan untuk mengukur kinerja entitas tersebut dalam suatu periode. Penyusunan laporan keuangan entitas berorientasi nonlaba diatur dalam Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. ISAK 35 juga diterapkan pada organisasi nonlaba seperti Yayasan Panti Asuhan. Salah satunya adalah Yayasan Panti Asuhan Aisyiyah yang berada di Kecamatan Pariaman Tengah Kota Pariaman, Provinsi Sumatera Barat. Pada panti asuhan ini pengurus hanya melakukan pencatatan atas kas yang masuk dan kas yang keluar saja dikarenakan belum memahami bagaimana proses pelaporan keuangan yang seharusnya. Sehingga laporan keuangan yang dihasilkan setiap bulannya belum sesuai dengan standar akuntansi untuk sentitas yang berorientasi nonlaba. Kegiatan ini dilaksanakan dengan metode edukasi yang mana kami para pemateri memberikan pendampingan kepada para pengurus Panti Asuhan untuk menyusun laporan keuangan sesuai dengan ISAK 35. Yayasan Panti Aisyiyah ini belum membuat laporan perubahan aset neto, laporan posisi keuangan, laporan arus kas dan catatan atas laporan keuangan. Oleh sebab itu kami membantu membuat laporan komprehensif, laporan perubahan aset neto, laporan arus kas, membuat laporan posisi keuangan dan catatan atas laporan keuangan.
Pengaruh Literasi Keuangan terhadap Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah Winona Kumara Dewi; Risa Wahyuni EDT
Target : Jurnal Manajemen Bisnis Vol 5 No 2 (2023): Target : Jurnal Manajemen Bisnis
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/target.v5i2.3549

Abstract

Selama beberapa dekade terakhir ini, para ilmuwan dan pembuat kebijakan baik di negara maju maupun negara berkembang telah menyadari bahwa literasi keuangan pengusaha sangat penting untuk pembentukan dan kelangsungan Usaha Mikro Kecil dan Menengah (UMKM). Penelitian bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pengelolaan keuangan pada UMKM. Data yang digunakan pada penelitian ini adalah data primer yang diperoleh dari responden melalui observasi, wawancara dan kuesioner. Adapun yang menjadi objek di dalam penelitian ini adalah para pelaku UMKM di Nagari Kapalo Hilalang. Metode yang digunakan dalam menganalisis data penelitian ini yaitu analisis Regresi Linear Sederhana menggunakan SPSS versi 23. Hasil penelitian ini menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap pengeloaan keuangan UMKM. Hal ini menunjukan bahwa semakin baik pengetahuan keuangan yang dimiliki pelaku usaha akan semakin baik pula pengeloaan keuangan usahanya. Penelitian ini dapat meningkatkan literasi keuangan melalui sosialisasi maupun pelatihan–pelatihan yang diadakan oleh pemerintah.
Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB) Dewi, Winona Kumara; EDT, Risa Wahyuni
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5343

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang akan memberikan peran yang sangat penting dalam pembangunan. Pajak Bumi dan Bangunan merupakan pajak daerah sebagai pendapatan daerah yang mempunyai potensi cukup tinggi dalam rangka pembiayaan pembangunan dan penyelenggaraan pemerintahan daerah. Oleh karena itu kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan sangat mempengaruhi tingkat pendapatan pemerintah daerah dari sektor pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan dan kesadaran wajib pajak terhadap kepatuhan membayar pajak bumi dan bangunan di Desa Sungai Kasai Kecamatan Pariaman Selatan. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dari responden melalui kusioner. Sampel dalam penelitian ini berjumlah 58 responden. Hipotesis dalam penelitiaan ini diuji menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis data dan uji statistik yang dilakukan pada penelitian ini menunjukkan bahwa secara parsial dan simultan pengetahuan perpajakan dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan membayar pajak.
STRATEGI MEMAKSIMALKAN KEUNTUNGAN: METODE PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA PEYEK 5 KIC Risa Wahyuni EDT; Agusman; Dorris Yadewani; Alhazar Rinaldi; Winona Kumara Dewi
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 9 No 01 (2024): Juni : Asawika
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v9i01.151

Abstract

AbstrakPelatihan mengenai praktik perhitungan harga pokok produksi bagi usaha Peyek 5 KIC diharapkan dapat memaksimalkan keuntungan dalam penjualannya. Penetapan metode harga pokok produksi yang digunakan yaitu metode Full Costing yang mana metode ini menghitung seluruh biaya baik bersifat tetap maupun variable, sehingga dalam 1 produk akan diperoleh berapa harga pokoknya dan usaha Peyek 5 KIC dapat menjual barang dagangannya dengan menggunakan keuntungan sebagaimana yang mereka harapkan. Usaha Peyek 5 KIC ini dijalankan oleh para mahasiswa Universitas Sumatera Barat yang tergabung dalam kelompok UKM Kewirausahaan. Kami sebagai dosen Fakultas Ekonomi memberikan pengetahuan kepada mahasiswa mengenai praktik perhitungan metode harga pokok produksi.Kata Kunci: full costing, metode harga pokok produksi, biaya tetap, biaya variable AbstractTraining on the practice of calculating the cost of goods produced for the Peyek 5 KIC business is expected to maximize profits in its sales. Determination of the cost of production method used is the Full Costing method, in which it calculates all costs both fixed and variable, so that in 1 product the cost of goods will be obtained and Peyek 5 KIC business can sell their merchandise and use the profit as they have hoped for. The Peyek 5 KIC business is run by students of the University of West Sumatra who are members of the Entrepreneurship student activity (UKM) group. We, as lecturers of the Faculty of Economics, provide knowledge to students about the practice of calculating the cost of production method.Kdeywords: full costing, cost of goods method, fixed costs, variable costs
Good Corporate Governance (GCG) Leverage Profitabilitas dan Nilai Perusahaan Pada BUMN Yang Melakukan Penambahan Saham Beredar Wahyuni EDT, Risa
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.394

Abstract

This research aims to see the influence of good corporate governance (GCG), leverage, profitability on company value. The data source used in this research is secondary data. The type of data used is quantitative data in the form of financial reports that have been uploaded to the Indonesia Stock Exchange (BEI) in 2016-2022. The objects of this research are five state-owned companies, namely PT Semen Indonesia, PT Waskita Karya, PT Adhi Karya, PT Karakatau Steel and PT Garuda Indonesia. So that samples taken using purposive sampling technique obtained a sample of 35 samples for research. The statistical method used is multiple linear regression analysis, with hypothesis testing using partial tests (t tests) and simultaneous tests (f tests). The results of research hypothesis testing show that GCG does not have a significant effect on company value, leverage has a negatif and significant effect on company value, profitability has a positive and significant effect on company value and together the variables GCG, leverage and profitability have an effect on company value
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Kumara Dewi, Winona; Wahyuni EDT, Risa; Sephia Muchda, Anisa
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i2.397

Abstract

Tax aggressiveness is a strategy employed by companies to minimize the tax burden they will incur by engaging in tax planning, using either legal methods (tax avoidance) or illegal methods (tax evasion). This study aims to examine the effect of Profitability and Leverage on Tax Aggressiveness, tested both partially and simultaneously. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The data in this study is secondary data sourced from the company's annual financial statements, and the type of research is quantitative. The population in this study consists of 59 manufacturing companies with a total sample of 177 financial statements over a 3-year research period. The hypothesis in this study was tested using multiple linear regression techniques with SPSS version 16. The sampling technique in this study used purposive sampling. The results of this study indicate that the Profitability variable partially has a positive effect on Tax Aggressiveness, Leverage partially does not affect Tax Aggressiveness, while simultaneously, the Profitability and Leverage variables together have an effect on Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021 – 2023.
MODEL PENGELOLAAN DANA DESA BERBASIS GOOD GOVERNANCE STUDI KASUS NAGARI LAREH NAN PANJANG SELATAN Meidona, Syofria; Wahyuni EDT, Risa; Hendri, Novi; Yusman, Ali
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i2.406

Abstract

This study analyzes the process of managing village funds in Nagari Lareh Nan Panjang Selatan, Padang Pariaman Regency, using the principles of accountability, transparency, and community participation to realize good governance. The analysis method used is included in qualitative descriptive research. Primary data is obtained through direct interviews with informants in related fields such as the village head, village secretary, BUMNag director and village officials around Nagari Lareh Nan Panjang. The results showed that Nagari Lareh Nan Panjang Selatan has implemented village fund management in accordance with applicable regulations, by prioritizing the principles of accountability, transparency, and community participation, which contribute to the achievement of good governance. This research provides insight into effective village fund management practices, in line with applicable regulations and can be said to be accountable, transparent and uphold community participation. The principle of accountability in the planning, implementation and accountability process of Village Fund Management in Nagari Lareh Nan Panjang Selatan is in accordance with Permendagri No. 113 of 2014. Good management will realize good government as well. The application of this accountability principle aims as a benchmark or reference for the government in carrying out activities in village financial management. The results of this study also participate in other regency.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN, PEMANFAATAN TEKNOLOGI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PARIAMAN Fikri, Ahmad; Multama, Ilham; Wahyuni EDT, Risa; Bur, Suhatri
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i2.372

Abstract

The purpose of this study is to analyze the effect of the implementation of financial management information systems, technology utilization and internal control on the quality of financial reports in the Pariaman City Government. Good financial report quality is very important for transparency and accountability in public financial management. This study uses variables of financial management information systems, technology utilization and internal control which are carried out to test their effect on the quality of financial reports of the Pariaman City Government. The process of data collection and sample determination uses the purposive sampling method, so that it is produced that by using this method 60 analysis samples are obtained consisting of 30 government agencies related to the OPD. The analysis method used is statistical analysis and is supported by using SPSS version 29. The statistical analysis method used is a descriptive analysis model and multiple linear regression analysis methods. The SIPD and Technology Utilization variables are tested partially which states that this variable has a significant effect on the Quality of Financial Reports while the Internal Control variable is tested partially which states that this variable does not affect the Quality of Financial Reports of the Pariaman City Government. Simultaneously, all independent variables, namely the financial management information system, technology utilization and internal control, have a joint effect on the quality of the Pariaman City Government's financial reports. The influence of the independent variable is 0.314 or 31.4% which can be seen in the value in this study.
Co-Authors Agusman Agusman Agusman Agusman Agusman, Agusman Ahmad Fikri Alhazar Rinaldi Annisa Rahman Bur, Suhatri Defika, Della Dewi, Winona Kumara Dorris Yadewani Elly Astuti, Elly Erniwati Erniwati Erniwati Erniwati Fathiah Fathiah Fathiah Febiola, 2Fiska FX Sri Sadewo Hafizia Seriska Hendri, Novi Ilham Multama Kumara Dewi, Winona Maretha Primadyan Muhammad Fadhil Al Amin Multama, Ilham Munawarti, Munawarti Nova Oktavia Nurtati Nurtati Nurtati, Nurtati Rahmawati, Sonia Reza Fadhillah Rizky, Gilang Muhammad Saputra, Romi Saputri, Mira Yulia Sephia Muchda, Anisa Sudarmiani Sunarya, Fitria Afni Syahrizal Syahrizal Syamsul Amar B Syofria Meidona Tutik , Yuliani Wardani, Rista Winona Kumara Dewi Yusman, Ali