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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) 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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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.
RSPO CERTIFICATION AS A MODERATOR IN THE ESG–FIRM VALUE NEXUS: EVIDENCE FROM SOUTHEAST ASIAN PALM OIL INDUSTRY Rahman, Khalilul; Komalasari, Sanda Patrisia; Wafiq, Muhammad; Mustika, Yana
IJMA (Indonesian Journal of Management and Accounting) Vol. 6 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(2).184-203

Abstract

This study is necessary to measure the effects of variables that can provide insights into firm value, particularly for palm oil companies in Southeast Asia. The impact of Environmental, Social, and Governance (ESG) performance on firm value in Southeast Asia’s palm oil industry, emphasizing the moderating role of Roundtable on Sustainable Palm Oil (RSPO) certification. Data from 26 publicly listed companies in Indonesia, Malaysia, and Singapore are analyzed using OLS regression with STATA 17. ESG data are sourced from SPOTT (2019–2023), and financial data from Thomson Reuters up to December 2023. Results reveal a significant negative effect of ESG performance on firm value, likely due to short-term cost perceptions. However, RSPO certification positively moderates this relationship by improving market perception and mitigating negative effects. This study contributes new insights into the ESG–firm value nexus, highlighting the strategic importance of sustainability certification. Firms are encouraged to adopt integrated sustainability strategies, while regulators should promote sustainable practices through incentive-based policies.
Strategic Thinking in Identifying and Evaluating New Business Ideas of Master of Management Students at Andalas University Al Hakim, Husnul Fikri; Games, Donard; Alfitman, Alfitman; Komalasari, Sanda Patrisia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8840

Abstract

This study aims to explore how strategic thinking plays a role in the process of identifying and evaluating new business ideas among Magister Management students at Universitas Andalas. In this context, strategic thinking is used to identify opportunities and challenges in business idea development, as well as to evaluate the feasibility and potential of business ideas through systematic methods. This research also examines the application of the How Might We (HMW) method in formulating business ideas and the Venture Idea Assessment (VIA) framework in evaluating the feasibility of business ideas. Data were collected through Focus Group Discussions (FGD) involving students and several professionals from the fields of entrepreneurship, academia, and investment. The results of the analysis using NVivo show that strategic thinking, which involves systematic problem-solving, market opportunity understanding, and risk analysis, plays a crucial role in the success of business idea identification and evaluation. The HMW method proved effective in helping students identify relevant problems, while the VIA framework provided a tool to assess business ideas based on market potential, operational feasibility, and existing risks. Overall, this research highlights the importance of strategic thinking in creating business ideas that are not only creative but also executable and market-accepted, as well as how the HMW method and the VIA framework can complement each other to form a more effective approach in developing sustainable new business ideas.
THE EFFECT OF BANKING HEALTH LEVEL ON SUSTAINABILITY DISCLOSURE IN THE BANKING SECTOR Komalasari, Sanda Patrisia; Maulana Irsyad; Khalilul Rahman
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): 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.v9i2.10131

Abstract

This study examines the effect of bank health on sustainability disclosure in Indonesia’s banking sector. Using a quantitative, causal approach, the research analyzes data from 123 observations of banks listed with the Indonesian Financial Services Authority between 2021 and 2023, selected through purposive sampling. The results indicate that bank health does not significantly influence sustainability disclosure, suggesting that higher levels of financial health do not necessarily lead to greater transparency in sustainability reporting. This finding highlights that banks with strong financial performance may prioritize profitability over sustainability issues. The study underscores the importance of balancing financial stability and sustainability disclosure, recommending that banks and policymakers develop strategies to encourage both. These results also suggest the need for further research to explore other factors—such as regulatory frameworks, market dynamics, or organizational culture—that may affect the relationship between bank health and sustainability disclosure. By addressing these aspects, the banking sector can better contribute to sustainable development goals.
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.
PENINGKATAN EFISIENSI KEUANGAN DAN BISNIS ECOPRINT EIKORA MELALUI PELATIHAN DAN PENDAMPINGAN DI PADANG PANJANG Rayna Kartika; Sanda Patrisia Komalasari; Laura Amelia Triani; Rahma Dini Putri; Naila Nurul Afifah; Andes Setia; Fhirasa Istivani
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 1 (2025)
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.v8i1.714

Abstract

The objective of this activity is to improve the financial management efficiency of UMKM Ekoprint Eikora in Padang Panjang, West Sumatra, through comprehensive training and assistance related to financial management. The main focus is to help partners create more structured financial records, prepare annual budgets, and improve understanding of effective financial management to support the business's stability and sustainability. The methods used include intensive training in daily transaction recording, financial reporting, and operational budget planning. Mentoring is carried out directly through discussions, simulations, and evaluations to ensure optimal understanding in applying a better financial system. The results show that UMKM Eikora successfully improved the efficiency of financial recordkeeping, which was previously done manually, to become more systematic and digital-based. The preparation of the annual operational budget was successfully implemented with better cost control indicators, and the financial team’s ability to understand and use financial reports for business decision-making also significantly improved. This step supports more effective financial management, enhances business stability, and strengthens competitiveness in the market. The conclusion of this activity is that training and assistance in financial management have a positive impact on the efficiency and sustainability of UMKM Eikora. Recommendations for sustainability include further training in financial analysis and regular monitoring of the implementation of the financial system.
Digitalisasi Manajemen Keuangan Melalui Aplikasi Buku Warung Untuk Meningkatkan Kemandirian Ekonomi Pesantren Jabal Rahmah, Kabupaten Solok Sanda Patrisia Komalasari; Alfairah Azmi; Muhammad Iqbal Abdi Lubis; Rizka Hadelina; Ainul Mardiah; Rizki Dafa Naldi; Rafki Harzikra; Bunga Jacinda; Khalilul Rahman
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
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.v8i3.806

Abstract

This activity aims to strengthen this independence by integrating digital technology solutions into the school's financial management system. The method used was a participatory qualitative approach with four main stages: preparation, implementation, mentoring, and evaluation. This process involved the active participation of the school's administrators. The implemented solution focused on the use of the digital application "Buku Warung" to simplify transaction recording, stock management, and financial reporting. The results showed a significant impact. Before the intervention, 100% of the recording was done manually, incomplete, and prone to errors. After mentoring, the boarding school administrators' understanding of digital and financial literacy improved substantially. Adoption of the application reached 95%, effectively transforming the recording system into a digital and detailed one. The time efficiency of preparing financial reports such as profit and loss and cash flow increased by 75%, enabling administrators to make faster and more accurate business decisions. Despite obstacles such as limited internet access at the site and initial resistance to change, these obstacles were successfully overcome through ongoing education and practical mentoring. The conclusion of this activity was that the combination of technological solutions and practical mentoring proved effective in improving the economic management capacity of Islamic boarding schools. To ensure the program's sustainability, it is recommended that Islamic boarding schools integrate all their business units into a single, integrated system and expand collaboration with various parties for further support.
Co-Authors AA Sudharmawan, AA Abbas, Asmi Agustin, Harfiona 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 Annisa Pratiwi Annisa Rana Tsabitah Aprilita, Vivi Asniati Bahari Asniati, Asniati Aulia, Najla Shabrina AULIA, SITI Berri Briliant Albar Budi Rahmadya Bunga Jacinda 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 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 Isra, Luthfia Azizah Kevry Ramdany Khalilul Rahman Khalilul Rahman Kiki Yulianto Kurnia Sari, Dessy Laura Amelia Triani Luthfia Azizah Isra Masri, Rahman Syarif 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 Ramadhani, Zazqia Ratni Prima Lita Rayna Kartika, Rayna 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 Vyonda, Regita Wafiq, Muhammad Wisti, Mutia Pramodya Wulandari Putri Shayen Yanti Yanti Yanuarmana, Ananda Isa Salsabila Yesi Elsandra Yola Yulianita Yuliana Firdasari Yurniwati Yurniwati Zazqia Ramadhani