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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 Jurnal Manajemen Universitas Bung Hatta AMAR (Andalas Management Review) Jurnal Eksplorasi Akuntansi (JEA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Akuntansi Keuangan dan Bisnis IIJSE IJMA Buletin Dharmas Andalas
Sanda Patrisia Komalasari
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Andalas
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Pembuatan Aplikasi Pencatatan Penjualan dan Pembelian pada UMKM 45 Cake n Donat dengan Microsoft Access Sanda Patrisia Komalasari; Ihsani Mazelfi; Luthfia Azizah Isra; Najla Shabrina Aulia; Zazqia Ramadhani; Ammar Dzaky; Harfiona Agustin; Rahman Syarif Masri; Tio Putra Wendari
Buletin Dharmas Andalas Vol. 1 No. 1 (2024): Buletin Dharmas Andalas
Publisher : Departemen Budidaya Tanaman Perkebunan Fakultas Pertanian Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bda.v1i1.4

Abstract

UMKM 4S Cake n Donat adalah usaha kecil yang berfokus pada produksi kue dan donat berkualitas tinggi. Untuk meningkatkan efisiensi operasional dan akurasi pencatatan transaksi, sebuah aplikasi pencatatan penjualan dan pembelian dikembangkan menggunakan Microsoft Access. Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi tantangan yang dihadapi "4S Cake n Donat" dalam mengelola inventaris dan melacak penjualan serta pembelian. Metodologi yang digunakan melibatkan perancangan dan pengembangan aplikasi database. Proses ini mencakup pembuatan tabel, penetapan relasi, perancangan formulir, pembuatan query, dan pembuatan laporan untuk memastikan manajemen data yang komprehensif dan ramah pengguna. Aplikasi tersebut diuji dan diterapkan, dengan pelatihan staf yang disediakan untuk memastikan penggunaan yang efektif. Aplikasi ini memungkinkan pelacakan penjualan dan pembelian dengan cepat dan mengurangi kesalahan. Dengan aplikasi ini diharapkan UMKM akan mengalami peningkatan efisiensi dalam pemrosesan pesanan dan layanan pelanggan. Inisiatif pengembangan aplikasi ini menunjukkan potensi teknologi dalam meningkatkan proses bisnis dan mendukung usaha kecil dalam mencapai kinerja yang lebih baik.
PENINGKATAN KAPASITAS DIGITAL SUSI SEPRAI DAN BEDCOVER MELAUI PENDAMPINGAN DAN PEMBUATAN KONTEN VISUAL DI KECAMATAN LUBUK BEGALUNG KOTA PADANG Komalasari, Sanda Patrisia; Rahman, Annisaa; Kartika, Rayna; Triani, Laura Amelia; Aprilita, Vivi; Alamsyah, Adithya; Alfiqri, Muhammad Rozaq; Tri, Diwah Ganda; Hadelina, Rizka; Mardiah, Ainul; Harzikra, Rafki
Jurnal Hilirisasi IPTEKS Vol 7 No 4 (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.v7i4.836

Abstract

This community service activity aims to enhance the digital marketing capabilities of the Susi Seprai and Bedcover MSME by providing assistance and creating visual content in the form of product photos and videos. With high-quality visual content, it is expected to increase product appeal and broaden online marketing reach. The activity is carried out in two phases: a product photography training on August 15, 2024, and visual content creation assistance from August 1, 2024, to October 1, 2024, at the Susi Seprai and Bedcover MSME location in Padang City, West Sumatra. The methods used in this activity include technical training in product photography, an introduction to and use of photo editing applications such as Canva and Photoshop, and video editing applications like Premiere Pro. This training is designed to provide practical knowledge to MSME owners on how to take attractive product photos and edit them for a more professional look. The results of this activity show an improvement in the MSME owner's ability to take and edit photos and videos of their products and to use editing applications like Canva for digital marketing purposes. Additionally, photos and videos have been produced as promotional content. The conclusion of this activity is that training and assistance in visual content creation are effective in enhancing MSME digital marketing capabilities. The recommendation is for further training on other digital marketing techniques and deeper exploration of editing applications to optimize visual content outcomes.
PENGEMBANGAN DESAIN, KUALITAS PRODUK DAN PEMASARAN BERBASIS DIGITALISASI DALAM MENINGKATKAN DAYA SAING PRODUK USAHA TENUN PADA MIYHA SONGKET KABUPATEN SIJUNJUNG Triani, Laura Amelia; Lita, Ratni Prima; Komalasari, Sanda i Patrisia; Yanti, Yanti; Rahim, Rida; Suziana, Suziana; Syafira, Tama Aulia; Sari, Dellani Mutia; Fanessa, Fanessa
Jurnal Hilirisasi IPTEKS Vol 7 No 4 (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.v7i4.838

Abstract

Miyha Songket's business is one of the business groups that produces Unggan weaving. However, this business is not yet optimal in design, product quality and social media marketing. The aim of this activity is to design motifs to be attractive in the eyes of consumers, design motifs digitally so that production is fast, improve product quality and optimize social media marketing to reach the target market. Activity methods are training, practice, discussion and business consultation methods. The training activities were carried out in 2 days consist of motif training and digital motif training. For consultation method carried in 6 months with 6 times consultations in order to make sure about social media development and evaluation of motif created by the craftsmen. There are three stages, namely the preparation, implementation and monitoring activity. The results of the training activities, there was an increase in ability to design motifs and the implementation of digital use in designing motifs. One of them is the presence of 2 craftsmen who are responsible for motif designs such as color combinations, contemporary designs and digital designs. Improving product quality is carried out by providing direction and business consultations to leaders and craftsmen. This is supported by the preparation of product SOPs to maintain products in accordance with specified quality standards. Other strengthening is also carried out through increased marketing through content creation on social media.
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.
The Role of Social Capital in Innovation and Performance: Evidence From Women Owned Smes in a Matrilineal Society Games, Donard; Putri Ananda, Resky; Kurnia Sari, Dessy; Abbas, Asmi; Patrisia Komalasari, Sanda; Albatati, Bader Albatati
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 19 No 2 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i2.24877

Abstract

Women-owned small and medium-sized enterprises (SMEs) may have difficulties in establishing networks and business partnership. This is in particular because they may have limitations in building social interaction, which in turn enhances their entrepreneurial activities and business performance. However, this may differ in matrilineal such as Minangkabau, where women have privileges, including in business activities. They are inherited ancestral properties such as land and houses that can be seen as valuable assets in starting and developing businesses. Therefore, it is interesting to know whether women-owned SMEs in Minangkabau can benefit from social capital, more specifically, bridging social capital. This type of social capital signifies social interaction with weak ties or new people from new places. This paper aims  to examine the relationships between social capital, innovation, and performance in the context of women-owned SMEs in Minangkabau. We employed a quantitative approach using smartPLS 4.0. Data were analyzed from 100 women-owned SMEs in Padang, the capital of West Sumatra. It was found that bridging social capital is significantly and positively related to innovation and performance. Additionally, innovation mediated the relationship between bridging social capital and women-owned SME performance. Accordingly, promoting bridging social capital and innovation to women-owned SMEs is an effective way to enhance business performance. This may confirm that women-owned SMEs need to expand their social interaction with new people and from new places. In this case, they can benefit from digital technology facilitating this and increase their degree of innovation.
MODEL SMART VILLAGE UNTUK PEMBANGUNAN BERKELANJUTAN DI PERDESAAN Asniati, Asniati; Komalasari, Sanda Patrisia; Dewi, Tari Buana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7376

Abstract

Daerah perdesaan cukup banyak ditemukan diberbagai negara, banyak masyarakat yang mendiami daerah ini. Wilayah perdesaan banyak menyumbang sumberdaya dalam perekonomian suatu negara. Namun saat ini keadaan di perdesaan cukup sangat tertinggal. Konsep Smart Village telah muncul sebagai strategi inovatif untuk mempromosikan pembangunan berkelanjutan di pedesaan. Penelitian ini bertujuan untuk mengembangkan model konsep Smart Village yang dapat diaplikasikan sebagai solusi untuk mengatasi berbagai tantangan di desa. Penelitian ini menggunakan metode kualitatif yang disurvei melalui tinjauan sistematis mengikuti PRISMA (Preferred Reporting Items for Systematic Review and Meta-Analyses). Dengan menggunakan PRISMA, kami mendapatkan 32 artikel yang dapat digunakan sebagai bahan rujukan untuk menyiapkan model smart village untuk Pembangunan berkelanjutan. Komponen dimensi model smart village tersebut adalah ekonomi, TIK (Teknologi Informasi dan Komunikasi), komunitas, tata kelola, lingkungan, energi, kehidupan, infrastruktur, dan jaringan. Model konseptual yang dihasilkan dari penelitian ini diharapkan dapat menjadi masukan bagi pemerintah maupun akademisi dalam membangun desa dengan Pembangunan yang berkelanjutan.
EVALUATION OF BANK NAGARI'S FINANCIAL HEALTH: RISK-BASED BANK RATING (RBBR) ANALYSIS DURING THE 2020-2023 PERIOD Hia, Yulia; Komalasari, Sanda Patrisia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.8663

Abstract

This research aims to evaluate the health level of Bank Nagari using the Risk-Based Bank Rating (RBBR) method during the 2020-2023 period. The RBBR method evaluates bank performance based on four main components: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC). This research uses a quantitative descriptive method by collecting data from the annual financial reports and GCG reports of Bank Nagari for the last four years. This analysis includes measuring various risk indicators such as credit risk, market risk and liquidity risk, as well as evaluating financial performance based on profitability and capital adequacy. The research results show that Bank Nagari's overall health level is very healthy. In 2020, Bank Nagari obtained a composite score of 86%, increasing to 90% in 2021 and returning to stability at 86% in 2022 and 2023. Factors such as Return on Assets (ROA) and Capital Adequacy Ratio (CAR) show consistent improvement, reflecting solid financial performance and good risk management. This research concludes that effective risk management and good GCG practices have contributed to the stability and health of Bank Nagari during the analyzed period.
Implementation of ISAK 35: How Hospitals in West Sumatera Present Their Financial Statements? Edmawati, Sri Dewi; Komalasari, Sanda Patrisia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2287

Abstract

Hospitals are a form of non-profit entity. For accountability, hospitals should provide financial reports that comply with applicable accounting standards, namely ISAK No. 35. The purpose of this study is to see whether hospitals have implemented interpretation of financial accounting standard, namely Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. The limited amount of research on this subject makes us compelled to do so. This research is important to do in order to improve the quality of financial reporting in hospitals. ISAK No. 35 regulates the presentation of financial statements of non-profit oriented entities. The method used to achieve this purpuse is to carry out an analysis of financial reports and distribute questionnaires regarding the content of financial reports for hospitals that not provide access to their financial reports. The samples in this study were 22 major hospitals in Padang City and several hospitals outside Padang City in West Sumatra. The findings of this study are that only 2 from 22 hospitals have implemented ISAK 35. All BLU/BLUD government hospitals in this study implemented SAP, but not ISAK 35. This research provides information that financial reporting in hospitals is still inadequate, regardless of whether hospitals implement ISAK 35 or not. This research will provide data for the government to make various efforts to improve the quality of hospital financial reporting.
Financial Ratios as Performance Indicators: Empirical Analysis at PT. Bank Nagari Period 2019-2023 Yanuarmana, Ananda Isa Salsabila; Komalasari, Sanda Patrisia
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.
STRATEGI PENGUATAN KEMANDIRIAN BLUD-SMK MELALUI PENDAMPINGAN PENYUSUNAN RANCANGAN PERATURAN GUBERNUR MENGENAI TARIF PRODUK SMKN DI SUMATERA BARAT Komalasari, Sanda Patrisia; Kartika, Rayna; Silmi, Silmi; Oktavia, Fitriyeni
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.
Co-Authors AA Sudharmawan, AA Abbas, Asmi Ainul Mardiah Ainul Mardiah Al Hakim, Husnul Fikri Alamsyah, Adithya Albatati, Bader Albatati Alfairah Azmi Alfiqri, Muhammad Rozaq Alfitman Alfitman Alfitman Alfitman Ammar Dzaky Amsal, Ares Albirru Ananda Isa Salsabila Yanuarmana Andes Setia Andesta Brilian Nelson Annisa Pratiwi Annisa Rana Tsabitah Aprilita, Vivi Asniati Bahari Asniati, Asniati AULIA, SITI Berri Briliant Albar Budi Rahmadya Bunga Jacinda Creaktivina Faozi Zai Dewi, Tari Buana Dika Amelia Agustina Donard Games Dwivana Asri Chasvella ERI BESRA, ERI Fahmy, Rahmi Fajri, Aulia Fanessa, Fanessa Fhirasa Istivani Fitriyani, Widya Nurul Fitriyeni Oktaviani Ghina Luqyana Ref Ghina Luqyana Ref Hadelina, Rizka Hakimi, Nurul Hanifah Shabrina Hanum Yashthafi Anjani Harfiona Agustin Harits, Muhammad Dzakwan El Harzikra, Rafki Hia, Yulia Husnul Khatimah Kevry Ramdany Khalilul Rahman Khalilul Rahman Khalilul Rahman Kiki Yulianto Kurnia Sari, Dessy Laura Amelia Triani Luthfia Azizah Isra Maulana Irsyad Mazelfi, Ihsani Meuthia, Meuthia Muhammad Iqbal Abdi Lubis Muhammad Parikesit Wisnubroto Muhammad Parkesit Wisnubroto Muhammad Wafiq Muhammad Wafiq Mustika, Yana Naila Nurul Afifah Najla Shabrina Aulia Nurul Ulfah Primadini Nurul Ulfah Primadini Abdalliza Zikra Oktavia, Fitriyeni Primadini, Nurul Ulfa Puti Rahmayani Putri Ananda, Resky Putri Triani Ma’ruf Putri, Zelvoni Yunitra Rafki Harzikra Rahayu, Rita Rahma Dini Putri Rahman Syarif Masri Rahman, Khalilul Ratni Prima Lita Rayna Kartika, Rayna Regita Vyonda Reza Fahlevi Rida Rahim Rita Rahayu Rizka Hadelina Rizki Dafa Naldi Saldi, Wardah Awwalin Sari, Dellani Mutia Saskia Fadhilla Sefnita, Sefnita Silmi Silmi Suziana, Suziana Syafira, Tama Aulia Tio Putra Wendari Tri, Diwah Ganda Triani, Laura Amelia Utami, Widi Mega Vera Pujani Verinita, Verinita Vika Ramadhani Wafiq, Muhammad Wisti, Mutia Pramodya Wulandari Putri Shayen Yanti Yanti Yanuarmana, Ananda Isa Salsabila Yesi Elsandra Yola Yulianita Yuliana Firdasari Yurniwati Yurniwati Zazqia Ramadhani