Article Per Year (5 Year)
p-Index From 2021 - 2026
5
P-Index
This Author published in this journals
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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
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.
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.
The Role of Sustainability Disclosure in Shaping the Performance of State-Owned Enterprises: An Indonesian Perspective Sanda Patrisia Komalasari; Khalilul Rahman; Andesta Brilian Nelson
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3595

Abstract

Despite the growing emphasis on sustainable development, the extent to which sustainability transparency influences the performance of state-owned entities remains empirically debated. This study investigates the impact of sustainability disclosure on the corporate performance—conceptually defined as "financial health"—of Indonesian State-Owned Enterprises (SOEs). Utilizing a sample of 61 non-bank SOEs from 2018 to 2022, this research employs multiple linear regression with unbalanced panel data. Sustainability disclosure is measured comprehensively using 85 indicators from the GRI Standards, while corporate performance is assessed through the regulatory framework of Decree No. KEP-100/MBU/2002. The results demonstrate that sustainability disclosure does not have a significant effect on the performance of Indonesian SOEs. This lack of significance suggests that sustainability reporting in Indonesian SOEs may still be at a symbolic stage, primarily serving as a tool for legitimacy rather than a driver of substantive performance improvement. These findings imply a need for more stringent enforcement of sustainability regulations and a shift from quantitative reporting to qualitative integration of ESG practices to genuinely enhance SOE value.
FINANCIAL HEALTH ASSESSMENT OF PT. PLN (PERSERO) 2019-2022: TOWARDS FINANCIAL SUSTAINABILITY Regita Vyonda; Sanda Patrisia Komalasari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (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.v9i1.8769

Abstract

This research aims to measure the financial performance of PT. PLN (Persero) in 2019-2022 uses financial ratios in accordance with the regulations of the Ministry of State-owned enterprises (BUMN). The sample for this research is PT PLN (Persero) financial report for four years. The research method used is a case study with an analysis of liquidity, solvency, activity and profitability ratios. The analysis was carried out based on the Decree of the Minister of BUMN No. KEP-100/MBU/2002. The research results show that the liquidity ratio of PT. PLN (Persero) was 95.02%, 64.98%, 58.63% and 82.30%, respectively. The solvency ratio shows debt to assets of 41.37%, 40.85%, 39.15% and 39.48%. Profitability ratios show ROEs of 0.47%, 0.64%, 1.34% and 1.45%. Based on this analysis, PT. PLN (Persero) was categorized as "Less Healthy" during that period. In conclusion, despite some stable financial indicators, several aspects require further attention to ensure continued positive performance. Companies are advised to improve operational efficiency and debt management to strengthen their overall financial position.
THE EFFECT OF BANKING HEALTH LEVEL ON SUSTAINABILITY DISCLOSURE IN THE BANKING SECTOR Sanda Patrisia Komalasari; 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.
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.
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