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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 Applied Research in Management and Business Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia IIJSE IJMA Buletin Dharmas Andalas
Sanda Patrisia Komalasari
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Andalas
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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.
EMISI GRK DAN KONTROVERSI ESG SEBAGAI SINYAL NEGATIF TERHADAP NILAI PERUSAHAAN : BUKTI DARI INDONESIA Khalilul Rahman; Sanda Patrisia Komalasari; Fatah Mario Andaru; Yuliantari Astasuci Nalurita; Aninda Puji Adila
Journal Applied Research in Management and Business Vol. 6 No. 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/phhyct87

Abstract

Degradasi lingkungan dan perubahan iklim adalah masalah strategis yang akan berdampak pada keuangan dan nilai bisnis. Studi ini menyelidiki bagaimana kontroversi ESG dan emisi gas rumah kaca (GRK) memengaruhi nilai perusahaan di sektor non-keuangan di Indonesia. Studi ini melibatkan 200 observasi pada 40 perusahaan publik yang tercatat di Bursa Efek Indonesia (IDX) dari tahun 2020 hingga 2024. Seluruh data emisi GRK, skor kontroversi ESG, dan informasi keuangan perusahaan diperoleh dari basis data Refinitiv Eikon. Metode yang diterapkan pada studi ini yaitu regresi data panel dengan model Fixed Effects (FEM) dengan robust standard errors untuk mengoreksi masalah heteroskedastisitas. Studi ini mendapati emisi GRK dan kontroversi ESG secara signifikan menurunkan nilai perusahaan. Temuan ini mengindikasikan bahwa pasar modal Indonesia sudah mulai memperhitungkan risiko lingkungan dan reputasi ESG pada nilai perusahaan. Novelty dari penelitian ini berfokus pada penghitungan emisi GRK terkini (Scope 1-3) yang selaras dengan IFRS S2. Untuk mempertahankan nilai perusahaan dan memenuhi harapan investor, studi ini menunjukkan betapa pentingnya pengendalian emisi GRK dan peningkatan tata kelola keberlanjutan ESG.
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.
OPTIMALISASI MANAJEMEN KEUANGAN DENGAN SISTEM PENERIMAAN KAS BERBASIS MICROSOFT ACCESS PADA KOS ANNISA: SEBUAH INOVASI UNTUK EFISIENSI BISNIS Sanda Patrisia Komalasari; Nurul Ulfah Primadini; Wulandari Putri Shayen; Annisa Rana Tsabitah; Annisa Pratiwi; Saskia Fadhilla; Yola Yulianita
Jurnal Hilirisasi IPTEKS Vol. 7 No. 1 (2024)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v7i1.707

Abstract

Computerized recording systems are much more efficient than manual recording systems. An automated recording system will be able to save paper and make it easier to search for the desired data. In the boarding house business, where many children rent rooms, the manual recording system often encounters difficulties determining when rent payments are due and tracing who still needs to pay the rent. This service activity aims to help solve these problems. This service aims to create a simple system related to the cash receipts of tenants who rent boarding houses. The cash receipt system design is created using Microsoft Access. The system is designed for use at the Annisa boarding house, an MSME located in the Jati area of Padang City. The service activity stages begin with analyzing user needs, then continue with system design, and end with introducing the system to users to apply in their business. This system is beneficial for boarding house businesses, especially Kos Annisa. This service activity is part of the project-based learning system in the System Design Analysis course in the Bachelor of Accounting Study Program at Andalas University. This system can be developed to be better and used by MSMEs operating in other boarding houses. Adding more comprehensive features related to recording related to the boarding house business and making it a web-based system is a development plan that can be carried out in the future.
Co-Authors AA Sudharmawan, AA 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 Aninda Puji Adila Annisa Pratiwi Annisa Pratiwi Annisa Rana Tsabitah Annisa Rana Tsabitah Aprilita, Vivi Asmi Abbas Asniati Bahari Asniati, Asniati AULIA, SITI Azhoma Gumala Berri Briliant Albar Budi Rahmadya Bunga Jacinda Creaktivina Faozi Zai Dewi, Tari Buana Dika Amelia Agustina Donard Games Dwivana Asri Chasvella ERI BESRA, ERI Fadhilah, Rifa Fahmy, Rahmi Fajri, Aulia Fanessa, Fanessa Fatah Mario Andaru Fauzana, Annisa Fhirasa Istivani Fitriyani, Widya Nurul Fitriyeni Oktaviani Ghina Luqyana Ref Ghina Luqyana Ref Hadelina, Rizka Hakimi, Nurul Hanifah Shabrina Hanifah Shabrina Hanum Yashthafi Anjani Harfiona Agustin Harits, Muhammad Dzakwan El Harzikra, Rafki Hia, Yulia Husnul Khatimah Husnul Khotimah Irwan, Naufal Rafif Kevry Ramdany Khalilul Rahman Khalilul Rahman 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 Muhammad Wafiq Naila Nurul Afifah Najla Shabrina Aulia Nurul Ulfah Primadini Nurul Ulfah Primadini Nurul Ulfah Primadini Abdalliza Zikra Nurul Ulfah Primadini Abdalliza Zikra Oktavia, Fitriyeni Primadini, Nurul Ulfa Puti Rahmayani Puti Rahmayani Putri Ananda, Resky Putri Triani Ma’ruf 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 Retnosari Retnosari, Retnosari Rida Rahim Rita Rahayu Rizka Hadelina Rizki Dafa Naldi Saldi, Wardah Awwalin Sari, Dellani Mutia Saskia Fadhilla 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 Vika Ramadhani Wafiq, Muhammad Wisti, Mutia Pramodya Wulandari Putri Shayen Wulandari Putri Shayen Yana Mustika Yanti Yanti Yanuarmana, Ananda Isa Salsabila Yesi Elsandra Yola Yulianita Yuliana Firdasari Yuliantari Astasuci Nalurita Yurniwati Yurniwati Zazqia Ramadhani