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All Journal Owner : Riset dan Jurnal Akuntansi Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Universitas Bung Hatta AMAR (Andalas Management Review) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Akuntansi Keuangan dan Bisnis Buletin Dharmas Andalas
Sanda Patrisia Komalasari
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Andalas
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Business Camp: MSME Financial Management in West Sumatra Sanda Patrisia Komalasari; Muhammad Parkesit Wisnubroto; Kiki Yulianto
Warta Pengabdian Andalas Vol 31 No 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.2.426-435.2024

Abstract

Financial management is the heart of a business. Many businesses fail and eventually go bankrupt due to poor financial management. Quality products and services with sound financial management will be helpful with thorough financial planning. Empowering MSMEs is one of the government's commitments. Universities have a role in helping the government in empowering MSMEs. Therefore, Andalas University has organized various programs to carry out this role. One of the programs organized by Andalas University is the Business Camp activity. Business Camp activities consist of several types of empowerment material, including MSME financial management. First Business Camp activities with Financial Management material were conducted online using the Zoom Meeting Application. The activity was held on Saturday, 28 October 2023. The main participants in this activity were MSME owners whom Andalas University accompanied. However, this activity did not close the opportunity for other MSMEs who want to join. Therefore, as many as 80 participants had taken part in this activity. The result of this activity was the motivation for MSMEs to separate their financial books first so that sound financial management can be carried out. This activity is essential to carry out so that MSME businesses can become businesses that continue to grow.
STRATEGI PENGUATAN KEMANDIRIAN BLUD-SMK MELALUI PENDAMPINGAN PENYUSUNAN RANCANGAN PERATURAN GUBERNUR MENGENAI TARIF PRODUK SMKN DI SUMATERA BARAT Sanda Patrisia Komalasari; Rayna Kartika; Silmi Silmi; Fitriyeni Oktavia
BULETIN ILMIAH NAGARI MEMBANGUN Vol 7 No 1 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i2.593

Abstract

This service activity aims to increase financial independence and provide clear tariff standards for the Regional Public Service Agency (BLUD) of State Vocational High Schools (SMKN) in West Sumatra in setting tariffs for the products they produce. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. The method of this service activity is in the form of a mentoring workshop for 43 representatives of SMKN in West Sumatra. The West Sumatra Education Service held this activity at the ZHM Padang Hotel. In this activity, the Andalas University Accounting Lecturer was trusted as a resource person who accompanied and prepared the tariff calculation formula that SMKN will use in West Sumatra. The activity was carried out over two days, 7-8 November 2023. During the activity, the team from Andalas University guided the activity participants to calculate the rates for several products they had produced. Before the workshop, the team held an online meeting with participants to determine the data that needed to be prepared for calculating tariffs. The output of this activity is an attached formula and example of calculating tariffs for SMKN Regional Public Service Agency (BLUD) products, which are connected to the West Sumatra Governor's Regulation.
KOLABORASI STRATEGIS BERSAMA BANK INDONESIA: MENINGKATKAN KUALITAS KEUANGAN UMKM KOTA PADANG MELALUI PENDAMPINGAN AKUNTANSI DENGAN APLIKASI SIAPIK Sanda Patrisia Komalasari; Muhammad Wafiq; Ghina Luqyana Ref; Rayna Kartika; Rita Rahayu
BULETIN ILMIAH NAGARI MEMBANGUN Vol 7 No 2 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i2.598

Abstract

This activity aims to train and assist several MSMEs in Padang City in utilizing the SIAPIK Application in their business. SIAPIK application is an application from Bank Indonesia for web-based accounting records designed to make it easier for MSMEs to carry out financial records. The methods used in this activity include socialization sessions, direct training and regular mentoring. Activities began with two days of socialization and training at the Bank Indonesia Building, West Sumatra, on 15-16 September 2023, followed by intensive assistance for three months until the end of December 2023. Socialization was conducted to introduce the SIAPIK Application and its benefits, while direct training provided MSMEs with an understanding of how to use the application—three months of assistance ensured that MSMEs could implement accounting records independently. The results of this activity show that all participants are proficient in using the SIAPIK Application. However, even though they have been provided with training and assistance, not all MSMEs carry out financial records regularly and comprehensively. This shows that there are internal obstacles among MSMEs that must be overcome. The conclusion from this activity is that intensive training and mentoring are very effective in improving the ability of MSMEs to use the SIAPIK Application. However, additional efforts are needed to achieve consistent financial records, such as providing incentives or ongoing support. The next recommended activity is to hold periodic follow-up sessions to monitor developments and motivate MSMEs to continue carrying out financial records in a disciplined manner using the SIAPIK Application.
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NON LABA: STUDI KASUS RUMAH SAKIT PENDIDIKAN Komalasari, Sanda Patrisia; Edmawati, Sri Dewi
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2021

Abstract

This research aims to provide an overview for hospitals about how to present hospital financial reports using case studies in education hospitals. This research will describe how education hospital presents its financial reports, then this research will also show the quality of the hospital's financial reports and the hospital accountant's understanding of financial reports. The presentation of financial reports for non-profit entities is regulated in ISAK 35. A hospital is a non-profit entity, this means that the hospital uses ISAK 35 in presenting its financial reports. The data in this research was obtained through a survey of financial reports and interview with accountants in charge of presenting financial reports. The education hospital used as the object of this research has fully implemented ISAK 35. The quality of financial reports and the Hospital accountant's understanding of financial reports were found to be very good.
EFEK MODERASI GENDER PADA PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT Silmi, Silmi; Yurniwati, Yurniwati; Oktavia, Fitriyeni; Ramdany, Kevry; Komalasari, Sanda Patrisia; Fajri, Aulia; Aulia, Siti
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2022

Abstract

This research aims to reveal the moderating effect of gender on the influence of independence on audit quality. This type of research is descriptive and associative research. The sample in this research is State Civil Apparatus (SCA) as internal auditors who work at the Bukittinggi City Inspectorate Office. The sample was selected using a random sampling method of 30 respondents. The data source for this research is primary data from a questionnaire that was announced to respondents with closed questions and secondary data from documentation. The data analysis technique used in this research is quantitative analysis using the Structural Equation Model (SEM) or variant-based Structural Equation Model which can simultaneously test the measurement model as well as test the structural model. The research results reveal that independence has a positive effect on audit quality and female gender is more likely to moderate the influence of independence on audit quality than male gender.
PROJECT BASED LEARNING (PjBL) BERBASIS INSENTIF UNTUK MATAKULIAH KOMPUTER AKUNTANSI Komalasari, Sanda Patrisia
Ensiklopedia of Journal Vol 6, No 3 (2024): Vol. 6 No. 3 Edisi 2 April 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i3.2337

Abstract

The study aims to develop a learning program for the Computerized Accounting Practicum course. This research was conducted among second-semester Diploma in Accounting students in Class A3 of the Faculty of Economics and Business at Andalas University during the even semester of the 2022/2023 academic year. The inherent learning system of this course is fundamentally based on practicum. To enhance learning outcomes and other benefits, we introduced a project element into this learning system. This project involves a community service program. Students are required to find a school to serve as the object of their service. The activities they can undertake include the socialization and training of computerized accounting usage, which they have learned during the practicum class. They then report these activities in the form of a service article. Articles that have been published and meet the incentive submission requirements will be proposed for incentives to the university through the supervising lecturer. From the assessment of learning outcomes and the results of questionnaires distributed to students and the community benefiting from this learning, we found a positive contribution. The implemented learning activities have been able to enhance students' understanding of the course material. This activity will improve the students' ability for independent learning, their interest in the course, as well as their teamwork and communication skills.Keywords: Computerized Accounting Practicum, Project-Based Learning, Incentive
EFISIENSI MANAJEMEN PEMESANAN MELALUI APLIKASI PENCATATAN DIGITAL PADA RUMAH JAHIT IBU BYPASS KECAMATAN KOTO TANGAH KOTA PADANG Komalasari, Sanda Patrisia; Primadini, Nurul Ulfa; Wisti, Mutia Pramodya; Fitriyani, Widya Nurul; Putri, Zelvoni Yunitra; Sefnita, Sefnita; Utami, Widi Mega
Jurnal Hilirisasi IPTEKS Vol 7 No 3 (2024)
Publisher : LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v7i3.793

Abstract

The purpose of this activity is to assist Rumah Jahit Ibu, located in Bypass, Padang City, in overcoming challenges related to product order recording, which is currently done manually using a ledger. This manual recording method leads to disorganization, delays, and potential errors in managing order data. To address these issues, the service team designed and developed a digital recording application using Microsoft Access. The process began with analyzing Rumah Jahit Ibu's needs, followed by designing an appropriate application, development, and user training to ensure effective use of the application. The outcome of this activity is an order recording application that enables Rumah Jahit Ibu to record, manage, and monitor orders in a more structured and accurate manner. The application provides features that facilitate transaction recording, data processing, and receipt identification for each customer. With this application, the recording process becomes faster, errors in recording can be minimized, and order data can be accessed and managed more effectively. The conclusion of this activity indicates that the implementation of the Microsoft Access-based application significantly improves efficiency and accuracy in order management at Rumah Jahit Ibu. The use of this application not only enhances the recording system but also provides ease in monitoring and identifying orders, ultimately improving customer satisfaction and overall business performance
PENGEMBANGAN INOVASI PRODUKSI TENUN UNGGAN MENGGUNAKAN DESAIN MOTIF TENUN UNTUK MENINGKATKAN KAPASITAS PRODUKSI USAHA LANSEK MANIH DI KABUPATEN SIJUNJUNG Lita, Ratni Prima; Rahmadya, Budi; Komalasari, Sanda Patrisia; Elsandra, Yesi; Harits, Muhammad Dzakwan El; Khotimah, Husnul
Jurnal Hilirisasi IPTEKS Vol 7 No 3 (2024)
Publisher : LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v7i3.816

Abstract

Unggan weaving is a superior product of Sijunjung Regency and is a priority in the Sijunjung Regency Industrial Development Plan. The aim of the activity is to develop the ability to design Unggan weaving motifs digitally and optimize Unggan weaving production. The method used is a training and mentoring method with quantitative measurement of the success of activities. The activity stages begin with the preparation stage and continue with the implementation stage, namely with motif design training and production assistance to increase product capacity. Every activity is monitored and evaluated to see the success of the activity. The result of the training activities was that 10 craftsmen were trained in designing. The activities carried out are able to increase the ability of entrepreneurs/craftsmen to design motifs digitally, so that the motifs created become more varied with attractive color combinations. The availability of new non-machine looms (ATBM) will increase production capacity. Activities are also able to increase production with the availability of yarn spinning equipment, which will streamline raw material acquisition costs and reduce dependence on raw material suppliers. This activity will continue until 2025 to 2026, so it could have an impact on partners' business performance. The obstacles faced by craftsmen are limited to getting used to designing digitally and needing further training and assistance. From the activities carried out, it can be concluded that craftsmen are able to design digitally and increase production capacity. Craftsmen are expected to use yarn spinning equipment and this could become a new business activity, namely providing yarn spun at CV. Lansek Manih at a cheaper price than yarn suppliers from Silungkang or Bukittinggi.
PELATIHAN INOVASI TENUN MELALUI DESAIN DIGITAL UNTUK PENINGKATAN KUALITAS TENUN PADA SONGKET BERKAH NAGARI SUNGAI JANIAH KABUPATEN SOLOK Lita, Ratni Prima; Komalasari, Sanda Patrisia; Rahmadya, Budi; Yanti, Yanti; Rahim, Rida; Suziana, Suziana; Besra, Eri; Triani, Laura Amelia; Rahayu, Rita; Verinita, Verinita; Fahmy, Rahmi; Pujani, Vera; Saldi, Wardah Awwalin; Meuthia, Meuthia; Khatimah, Husnul; Harits, Muhammad Dzakwan El; Syafira, Tama Aulia; Sari, Dellani Mutia; Hakimi, Nurul; Fanessa, Fanessa
Jurnal Hilirisasi IPTEKS Vol 7 No 3 (2024)
Publisher : LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v7i3.817

Abstract

This community service activity aims to enhance the quality and innovation of Tenun Songket Berkah designs in Nagari Sungai Janiah, Solok Regency, through digital design training using Adobe Illustrator. The program was held on July 27, 2024, at the Tenun Songket Berkah micro-enterprise, employing various methods such as training, hands-on practice, and mentoring. The primary goal of this activity is to introduce digital design techniques that can develop traditional tenun motifs to be more innovative, modern, and appealing to both local and international markets. The implementation methods included intensive training on the use of Adobe Illustrator, practical sessions on creating digital-based tenun motifs, and ongoing mentoring to develop unique and creative designs. Participants were trained to optimize the use of this software to create complex and detailed motifs, which were then integrated into the production process. The results of the activity showed a significant improvement in the participants' ability to use Adobe Illustrator for designing tenun motifs, positively impacting the quality, variety, and added value of the products. A total of 10 new motifs were successfully created, marketed, and registered as Intellectual Property Rights (IPR), strengthening the position of the micro-enterprise in the market. In conclusion, this training proved effective in fostering innovation in the Tenun Songket Berkah industry, enhancing human resource skills, and expanding the market reach. It is recommended to continue with advanced training in product design and digital marketing to maintain and enhance the competitiveness of the products in the global market.
Financial Ratios as Performance Indicators: Empirical Analysis at PT. Bank Nagari Period 2019-2023 Ananda Isa Salsabila Yanuarmana; Sanda Patrisia Komalasari
AMAR (Andalas Management Review) Vol 8 No 1 (2024)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.8.1.22-38.2024

Abstract

This research aims to analyze PT Bank Nagari financial performance. Ratio analysis was used in this research for the 2019-2023 period. The research method used is a case study, where data is taken from PT Bank Nagari financial reports. PT Bank Nagari was analyzed using various financial ratios. Financial performance analysis is carried out by calculating liquidity, profitability and solvency ratios. The liquidity ratios analyzed include the Quick Ratio, Loan to Asset Ratio (LAR), and Loan to Deposit Ratio (LDR). The profitability ratios used are Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and Net Interest Margin (NIM). Meanwhile, the solvency ratios analyzed include the Capital Adequacy Ratio (CAR) and debt-to-equity ratio (DER). The research results show that the financial ratio analysis of PT. Bank Nagari, during the 2019-2023 period, complies with applicable regulations and does not experience significant obstacles—the economic performance of PT. Bank Nagari shows consistent stability and improvement during the analysis period, reflecting the bank's ability to maintain its liquidity, profitability and solvency.
Co-Authors AA Sudharmawan, AA Abbas, Asmi Afifah, Naila Nurul Agustin, Harfiona Ainul Mardiah Alamsyah, Adithya Albatati, Bader Albatati Alfiqri, Muhammad Rozaq Ammar Dzaky Amsal, Ares Albirru Ananda Isa Salsabila Yanuarmana Annisa Pratiwi Annisa Rana Tsabitah Aprilita, Vivi Asniati Bahari Asniati, Asniati Aulia, Najla Shabrina AULIA, SITI Azmi, Alfairah Berri Briliant Albar Berri Brilliant Albar Budi Rahmadya Creaktivina Faozi Zai Dewi, Tari Buana Dika Amelia Agustina Donard Games Dwivana Asri Chasvella Dzaky, Ammar ERI BESRA, ERI Fahmy, Rahmi Fajri, Aulia Fanessa, Fanessa Fitriyani, Widya Nurul Fitriyeni Oktaviani Ghina Luqyana Ref Hadelina, Rizka Hakimi, Nurul Hanifah Shabrina Hanum Yashthafi Anjani Harfiona Agustin Harits, Muhammad Dzakwan El Harzikra, Rafki Hia, Yulia Husnul Khatimah Isra, Luthfia Azizah Istivani , Fhirasa Jacinda, Bunga Kevry Ramdany Kiki Yulianto Kurnia Sari, Dessy Luthfia Azizah Isra Masri, Rahman Syarif Mazelfi, Ihsani Meuthia, Meuthia Muhammad Iqbal Abdi Lubis Muhammad Parikesit Wisnubroto Muhammad Parkesit Wisnubroto Muhammad Wafiq Najla Shabrina Aulia Naldi, Rizki Dafa Nurul Ulfah Primadini Nurul Ulfah Primadini Abdalliza Zikra Oktavia, Fitriyeni Primadini, Nurul Ulfa Puti Rahmayani Putri Ananda, Resky Putri Triani Ma’ruf Putri, Rahma Dini Putri, Zelvoni Yunitra Rahayu, Rita Rahman Syarif Masri Rahman, Khalilul Ramadhani, Zazqia Ratni Prima Lita Rayna Kartika, Rayna Ref, Ghina Luqyana Reza Fahlevi Rida Rahim Rita Rahayu Saldi, Wardah Awwalin Sari, Dellani Mutia Saskia Fadhilla Sefnita, Sefnita Setia, Andes Silmi Silmi Suziana, Suziana Syafira, Tama Aulia Syahril, Nurul Hafizah Tio Putra Wendari Tri, Diwah Ganda Triani, Laura Amelia Utami, Widi Mega Vera Pujani Verinita, Verinita Vika Ramadhani Vyonda, Regita Wafiq, Muhammad Wisti, Mutia Pramodya Wulandari Putri Shayen Yanti Yanti Yanuarmana, Ananda Isa Salsabila Yesi Elsandra Yola Yulianita Yuliana Firdasari Yulihasri Yurniwati Yurniwati Zazqia Ramadhani