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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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Studi Minat Beli Kembali Lipstik Hanasui: Peran Brand Image dan Kelompok Referensi Hendri, Novi; Meidona, Syofria; Wahyuni EDT, Risa
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 1 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i1.429

Abstract

This study aims to determine the influence of brand image and reference groups on repurchase intention of Hanasui lipstick cosmetic products among university students in Pariaman City, using a sample of 75 respondents. The background of this research stems from the increasing number of business players in the cosmetics industry, which has intensified market competition. Preliminary surveys indicate that the brand image of Hanasui lipstick is still not optimal and has not succeeded in making the brand a market leader or widely recognized by consumers. This research adopts a quantitative approach with a cross-sectional study design. Primary data were collected through questionnaires that were tested for validity and reliability. The data analysis techniques used include multiple linear regression, classical assumption tests, hypothesis testing (t-test and F-test), and coefficient of determination analysis. Data processing was conducted using SPSS version 27. The results show that the t-count value for the brand image variable (X1) is 5.044 with a significance of 0.000 (< 0.05), indicating a significant effect on repurchase intention. The reference group variable (X2) has a t-count of 2.381 with a significance of 0.019 (< 0.05), also showing a significant effect. Simultaneously, the F-count value is 23.400 with a significance of 0.000 (< 0.05), which means both variables significantly influence repurchase intention. The coefficient of determination (R²) is 0.606, indicating that 60.6% of the variation in repurchase intention is influenced by brand image and reference groups, while the remaining 39.4% is influenced by other variables not examined in this study.
Pengaruh Literasi Keuangan terhadap Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah Dewi, Winona Kumara; EDT, Risa Wahyuni
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.
Pelatihan Penerapan ISAK 35 Pada Panti Asuhan Aisyiyah Pariaman EDT, Risa Wahyuni; Multama, Ilham; Dewi, Winona Kumara
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 STRUKTUR MODAL DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2020-2023 Dewi, Winona Kumara; EDT, Risa Wahyuni; Sunarya, Fitria Afni
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.14449

Abstract

Pasar modal memberikan kesempatan untuk menghubungkan pihak yang mempunyai kelebihan dana dengan pihak yang membutuhkan dana dengan tujuan untuk investasi. Penelitian ini bertujuan untukmenganalisis pengaruh struktur modal dan price earning ratio terhadap return saham pada perusahaan yang terdaftar di LQ45 tahun 2020-2023. Metode penelitian ini menggunakan metode penelitian kuantitatif. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang berindeks LQ45 tahun 2020-2023. Jenis data yang digunakan adalah data sekunder. Populasi penelitian ini adalah laporan keuangan tahunan perusahaan LQ45 tahun 2020-2023. Sampel diambil menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yaitu statistic deskriptif, asumsi klasik, regresi liner berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial struktur modal tidak berpengaruh terhadap return saham dan price earning ratio berpengaruh signifikan terhadap return saham. Sedangkan secara simultan variabel struktur modal dan price earning ratio berpengaruh terhadap return saham.Kata Kunci: Struktur Modal, Price Earning Ratio, Return Saham
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) Fathiah, Fathiah; EDT, Risa Wahyuni; Rizky, Gilang Muhammad
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.15776

Abstract

Laporan keuangan merupakan informasi penting yang yang digunakan untuk pengambilan keputusan, baik bagi manajemen maupun pihak eksternal. Namun, banyak UMKM yang belum memahami dan menerapkan SAK EMKM secara optimal, sehingga laporan keuangan yang dihasilkan kurang informatif dan akurat, bahkan masih banyak juga UMKM yang belum menyusun laporan keuangan. Penelitian ini bertujuan untuk menganalisis penerapan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entits Mikro, Kecil dan Menengah (SAK EMKM). Metode penelitian yang digunakan adalah pendekatan kualitatif, dengan studi kasus pada Rumah Makan Talao Jaya kota Pariaman. Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa Rumah Makan Talao Jaya masih belum mengikuti prinsip prinsip SAK EMKM . Beberapa kendala yang dihadapi termasuk minimnya pemahaman tentang akuntansi, keterbatasan sumber daya, dan kurangnya pelatihan. Implikasi dari dilakukannya penelitian tersusunya laporan keuangan yang sesuai dengan SAK EMKM terdiri dari laporan laba rugi, laporan posisi keuangan, dan catatatn atas laporan keuangan pada bulan juli 2024. Kata kunci : Akuntansi, Laporan Keuangan, SAK EMKM, UMKM 
PELATIHAN PERHITUNGAN PENYUSUTAN ASET TETAP METODE GARIS LURUS VS MACRS DAN IMPLIKASI PADA LABA SEBELUM PAJAK Agusman Agusman; Risa Wahyuni EDT; Winona Kumara Dewi; Erniwati Erniwati; Fathiah Fathiah; Alhazar Rinaldi
Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/2024.v2i1/393/5/juramas

Abstract

Accounting students essentially learn the process of preparing financial statements for companies. Among the various accounts in financial statements, one is the fixed asset account. When calculating fixed assets, depreciation expenses must be considered, as asset values can decrease over time. This training aims to enhance students' understanding and compare the straight-line method applied in Indonesia with the MACRS method used in the United States. Calculating depreciation using MACRS is not taught in accounting courses. However, in line with our objectives, we are conducting this training to calculate depreciation expenses and compare the two methods to analyze their implications for gross profit. The methods employed in this activity are lectures and discussions. It is expected that through this program, students will broaden their knowledge and gain insight into how depreciation expense calculations differ between countries. The financial statements to be used in this activity are from PT Unilever Tbk.
PERFORMANCE-BASED BUDGET DETERMINATION AT THE AIRPORT AUTHORITY OFFICE OF REGION VI PADANG EDT, Risa Wahyuni; Fathiah, Fathiah
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16087

Abstract

This study aims to determine the effect of internal control and organizational commitment on performance-based budgeting at the Airport Office of Region VI-Padang. The problem in this study is weak internal control, especially in the supervision of official vehicles and the lack of organizational commitment to follow up on findings related to violations of Standard Operating Procedures (SOP). The type of research used in this study is field research with a quantitative approach. The sample used a total sampling of 36 people. The data collection technique used a questionnaire. The data analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results of this study indicate that: (1) Internal Control has an effect on performance-based budgeting at the Airport Office of Region VI-Padang, with a calculated t_value > t_table, namely 5.303 > 1.691 and a sig. value of 0.000 < (α) 0.05. (2) Organizational Commitment has a positive and significant effect on performance-based budgeting at the Airport Office of Region VI-Padang, with a calculated t_value > t_table, namely 3.032 > 1.691 and a sig. 0.005 < (α) 0.05. (3) Together, internal control and organizational commitment have a positive and significant effect on the use of performance-based budgeting at the Airport Office of Region VI-Padang, with F_count > F_table, namely 21.112 > 2.503 and a sig. 0.000 < (α) 0.05. The conclusion is that Internal Control and Organizational Commitment partially or simultaneously influence the use of performance-based budgeting at the Airport Office of Region VI-Padang. Theoretically, this research can help identify the success of peformance based budgeting, such as internal.control and organizational commitment. Meanwhile practically, this research can increase the efficiency and effectivenes of implementing performance based budgets in public sector organizations.
Financial Distress in Indonesian Mining Firms: Do Liquidity, Profitability, and Solvency Matter? Rahmawati, Sonia; Nurtati, Nurtati; EDT, Risa Wahyuni; Agusman, Agusman
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.6073

Abstract

Purpose: This study aims to examine whether liquidity, profitability, and solvency influence financial distress in Indonesian mining firms. The study focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period to determine whether these financial ratios play a significant role in explaining the occurrence of financial distress. Design/Methodology/Approach: This research employs a quantitative approach using secondary data obtained from the annual financial statements of mining companies listed on the IDX from 2021 to 2024. The sample was selected using purposive sampling, resulting in 13 companies that met the research criteria. The data were analyzed using multiple linear regression analysis to examine the relationship between liquidity, profitability, solvency, and financial distress. Hypothesis testing was conducted using the t-test to assess partial effects and the F-test to evaluate simultaneous effects. Findings: The results indicate that liquidity has a significant effect on financial distress in mining firms. Profitability also significantly affects financial distress, suggesting that the firm’s ability to generate profit plays an important role in preventing financial difficulties. In addition, solvency significantly influences financial distress, indicating that the firm’s level of leverage is associated with the likelihood of financial distress. Simultaneously, liquidity, profitability, and solvency significantly influence financial distress in Indonesian mining companies. Research Implications: The findings provide important implications for investors, creditors, and corporate managers in assessing the financial condition of firms, particularly in identifying early signals of financial distress through financial ratio analysis. This study also contributes to the financial management literature by providing empirical evidence on the role of liquidity, profitability, and solvency in explaining financial distress within the mining sector in an emerging market context.
PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PERGURUAN TINGGI MELALUI PROGRAM BERBAGI AL-QUR’AN PADA TPA/TPSA IRSYADUNNAS KAMPUNG PARIT TANDIKEK BARAT Risa Wahyuni EDT; Nurtati; Agusman; Alhazar Rinaldi; Muhammad Fadhil Al Amin; Reza Fadhillah; Nova Oktavia
Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Vol. 5 No. 2 (2025): Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/prestise.v5i2.51515

Abstract

This community service activity aims to implement the concept of Corporate Social Responsibility (CSR) within the higher education environment through a social and religious program. The program was designed to strengthen the social role and moral responsibility of universities in supporting the community’s spiritual education. This activity employed a participatory approach involving lecturers and students from the Accounting Study Program at Universitas Sumatera Barat. The implementation consisted of several stages, namely the preparation, implementation, mentoring, and evaluation phases. The results of this activity indicate that CSR practices in the form of social and religious programs can enhance public trust and strengthen the university’s image as a socially responsible institution. Moreover, this activity provided direct benefits to the community by increasing access to Qur’an copies and supporting Islamic learning activities at local TPA/TPSA institutions. The program also fostered students’ awareness of social accountability and ethics in the field of accounting, aligning with the values of integrity, transparency, and empathy. This activity demonstrates that integrating CSR into community service programs can serve as an effective means of building sustainable relationships between higher education institutions and society.
Serial Mediation of Digital Literacy and Managerial Ability Towards The Relationship Between Managerial Characteristics and Bumdes Performance Abstract Sudarmiani; Astuti, Elly; FX Sri Sadewo; Tutik , Yuliani; Risa Wahyuni EDT
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23371

Abstract

BUMDes is a business unit at the village level that aims to build economic independence by improving the welfare of its people. However, the achievement of this goal still needs to be met due to its limited resources. As a result, BUMDes business operational activities could be improved due to difficulties in determining its business roadmap. This study aims to test age, education level, and experience managing BUMDes as a proxy for managerial characteristics in improving BUMDes performance. This study uses two mediating variables, namely digital literacy and managerial ability. The study's results indicate managerial characteristics cannot directly affect BUMDes performance. The results of the serial mediation test indicate that managerial characteristics can indirectly affect BUMDes performance through digital literacy and managerial ability. 
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