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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Pendas : Jurnah Ilmiah Pendidikan Dasar International Journal of Educational Dynamics (IJEDS) Journal of RESIDU Rangkiang: Jurnal Pengabdian Pada Masyarakat International Journal of Management and Business (IJMB) Jurnal Pendidikan PKn Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Comsep : Jurnal Pengabdian Kepada Masyarakat LEBAH Jurnal Horizon Pendidikan Economica: Journal of Economic and Economic Education RANGKIANG: Jurnal Pengabdian Pada Masyarakat Lentera Review of Management, Accounting, and Business Studies Jurnal Ekonomi dan Bisnis
Yesmira Syamra, Yesmira
Universitas PGRI Sumatera Barat
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Analisis Faktor yang Berpengaruh Terhadap Pendapatan UMKM Sektor Industri Makanan Ringan di Kecamatan Padang Utara: Analisis Faktor yang Berpengaruh Terhadap Pendapatan UMKM Sektor Industri Makanan Ringan di Kecamatan Padang Utara Syamra, Yesmira
International Journal of Management and Business (IJMB) Vol. 4 No. 1 (2023): IJMB Vol 4. No. 1 (2023)
Publisher : Perkumpulan Doktor Indonesia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46643/ijmb.v4i1.91

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in increasing national economic growth. So it is very important to do research to analyze the factors that can affect the income of MSMEs. This study aims to analyze the effect of the level of education, capital and labor on the income of SMEs in the snack industry sector in the North Padang District and can provide policy-related analysis in improving the development of MSMEs. In this study, there were 39 MSME palaku units engaged in the snack industry sector in the North Padang District, Padang City, West Sumatra Province, which became the research sample of 210 populations of MSMEs registered in the North Padang district. Samples were taken using purposive sampling method. The analysis method used for testing the truth of the hypothesis is regression analysis processed with SPPS 16.0. The results of hypothesis testing that have been carried out show that the education level of MSME actors has a significant effect on the income of the SME sector in the snack industry sector in North Padang District. Likewise, capital and labor have a significant influence on the income of SMEs in the snack industry sector in North Padang District.
The Influence of Work Motivation and Discipline on the Performance of Social Studies Teachers in JHS in Bireuen Regency Zahara, Zahara; Chairani, Mira; Akbar, Aidil; Syamra, Yesmira; Agustina, Yenni
International Journal of Educational Dynamics Vol. 7 No. 1 (2024): International Journal of Educational Dynamics (IJEDs)
Publisher : Postgraduate School, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijeds.v7i1.531

Abstract

This study was motivated by findings on the implementation of the "Merdeka Curriculum" by Social Studies (teachers in Junior High School (JHS) in Bireuen Regency, where performance in teaching and learning responsibilities did not meet expectations. This was evident from the lack of analysis of learning evaluation results and the failure to implement 21st-century framework-based learning, which emphasizes student-centered teaching, critical thinking, and innovation. The research aims to 1) analyze the effect of work motivation on the work discipline of Social Studies teachers in JHS in Bireuen Regency; and 2) examine the combined effects of work motivation and discipline on their performance. The study involved 52 Social Studies teachers in Bireuen Regency, selected using Slovin's formula. Path analysis using SPSS was applied as the analytical technique, and the research employed a causal descriptive approach to investigate direct and indirect relationships between variables. Data were collected through questionnaires distributed to respondents. The findings revealed that 1) work motivation significantly influences the work discipline of Social Studies teachers, indicating that improving teacher motivation enhances their discipline; and 2) work motivation and discipline significantly affect teacher performance, suggesting that enhancing both factors can improve the performance of Social Studies teachers in JHS in Bireuen Regency.
Board of Commissioners and Corporate Social Responsibility Disclosure: The Role of Corporate Performance As Moderation Putra, Defriko Gusma; Saputra, Syailendra Eka; Setiawan, Puguh; Susanti, Nora; Syamra, Yesmira
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.85-96

Abstract

This research has the desire to prove the role of financial performance in strengthening the relationship between the role of the board of commissioners of liquidity and CSR. Research was conducted on consumer sector companies in the Indonesian capital market. The research was carried out from 2017 – 2021. The data analysis method used is Moderating Regression Analysis (MRA). The process of statistical testing is done with the help of STATA. The result of founding independent commissioners' roles and liquidity has a positive effect on CSR disclosure, besides that company performance which functions as a moderating variable also has a positive effect on company performance. In testing the moderating effect it was found that the company's performance weakened the relationship between liquidity and CSR, while the second test found that the company's performance strengthened the board of commissioners' relationship with CSR disclosure in consumers of good companies in the Indonesian Stock Market, Theoretically, our research will contribute to the development of the concept of green accounting and governance, which of course will encourage increased corporate reputation, besides that practically our research results can be used as a policy reference for public companies in Indonesia in increasing the implementation of environmental, social and environmental responsibility values governance. 
FACTORS AFFECTING BEHAVIORAL INTENTION TO USE MOBILE BANKING SERVICES Amelia, Mona; Ronald, Jimi; Syamra, Yesmira; Pratama, Indra Mulia; Putri, Yosi Eka
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 13, No 1 (2024): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2024.v13.i1.8736

Abstract

Our research aims to reveal factors that are considered effective in influencing intentions to use mobile banking services, especially those owned and managed by Bank Nagari Padang Main Branch. In our research, the population used was all customers who saved at Bank Nagari Main Branch in Padang, while the samples were 100 customers who had saved through Bank Nagari Main Branch for more than a year and were over 17 years old. The data collection stage was carried out by a survey, namely by distributing questionnaires directly to target respondents who met predetermined criteria. The analytical method used is multiple linear regression (OLS) and t-statistical testing. In accordance with the results of hypothesis testing, we found that three dimensions of the Unified Theory of Acceptance and Use of Technology (UTAUT), namely performance expectancy, effort expectancy and social influence, have a positive and significant effect on the intention to use Bank Nagari's mobile banking services, while the other dimension is Facilitating conditions do not have a significant influence on customers' intentions to use Bank Nagari's mobile banking services. Thus, it can be concluded that the hope of obtaining maximum benefits, the ease of operating procedures for technology-based devices, as well as the large influence of the social environment have an important role in shaping the intentions of Bank Nagari Padang Main Branch customers to use mobile banking services.
ANALYSIS OF INCOME INEQUALITY (GINI RATIO) AND ITS IMPACT ON THE HUMAN DEVELOPMENT INDEX (HDI) IN WEST SUMATRA PROVINCE Amaluis, Dina; Ronald, Jimi; Amelia, Mona; Stevani, Stevani; Syamra, Yesmira; Eprillison, Vivina
Jurnal Pendidikan PKN (Pancasila dan Kewarganegaraan) Vol 5, No 2 (2024): October 2024
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2024.v12.i2.8321

Abstract

This study aims to see or find out 1) the phenomenon of income inequality during 5 years of observation in the Districts / Cities of West Sumatra Province, 2) Human Development Index in Districts / Cities of West Sumatra Province, 3) The Impact of Income Inequality on the Human Development Index in Districts / Cities of West Sumatra Province, The type of research used is associative research. This research was conducted using the object of research in districts / cities in West Sumatra province consisting of 19 districts / cities in Sumatra Bara province. Research data used during the period 2017-2021 with 90 samples. The results showed that: 1) Income Inequality has a negative and significant impact on the Human Development Index in the Districts / Municipalities of West Sumatra Province.
ANALYSIS OF INCOME INEQUALITY (GINI RATIO) AND ITS IMPACT ON THE HUMAN DEVELOPMENT INDEX (HDI) IN WEST SUMATRA PROVINCE Amaluis, Dina; Ronald, Jimi; Amelia, Mona; Stevani, Stevani; Syamra, Yesmira; Eprillison, Vivina
Jurnal Pendidikan PKN (Pancasila dan Kewarganegaraan) Vol 5, No 1 (2024): April
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2024.v12.i2.2321

Abstract

This study aims to see or find out 1) the phenomenon of income inequality during 5 years of observation in the Districts / Cities of West Sumatra Province, 2) Human Development Index in Districts / Cities of West Sumatra Province, 3) The Impact of Income Inequality on the Human Development Index in Districts / Cities of West Sumatra Province, The type of research used is associative research. This research was conducted using the object of research in districts / cities in West Sumatra province consisting of 19 districts / cities in Sumatra Bara province. Research data used during the period 2017-2021 with 90 samples. The results showed that: 1) Income Inequality has a negative and significant impact on the Human Development Index in the Districts / Municipalities of West Sumatra Province.
ANALYSIS OF INCOME INEQUALITY (GINI RATIO) AND ITS IMPACT ON THE HUMAN DEVELOPMENT INDEX (HDI) IN WEST SUMATRA PROVINCE Amaluis, Dina; Ronald, Jimi; Amelia, Mona; Stevani, Stevani; Syamra, Yesmira; Eprillison, Vivina
Jurnal Pendidikan PKN (Pancasila dan Kewarganegaraan) Vol 5, No 1 (2024): April
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2024.v12.i2.2331

Abstract

This study aims to see or find out 1) the phenomenon of income inequality during 5 years of observation in the Districts / Cities of West Sumatra Province, 2) Human Development Index in Districts / Cities of West Sumatra Province, 3) The Impact of Income Inequality on the Human Development Index in Districts / Cities of West Sumatra Province, The type of research used is associative research. This research was conducted using the object of research in districts / cities in West Sumatra province consisting of 19 districts / cities in Sumatra Bara province. Research data used during the period 2017-2021 with 90 samples. The results showed that: 1) Income Inequality has a negative and significant impact on the Human Development Index in the Districts / Municipalities of West Sumatra Province.
PELATIHAN AKUNTANSI BAGI USAHA MIKRO KECIL MENENGAH (UMKM) UNTUK MENINGKATKAN KINERJA KEUANGAN USAHA RAKYAT NAGARI TIUMANG, KECAMATAN TIUMANG, KABUPATEN DHARMASRAYA Harini, Gustia; Syamra, Yesmira; Pratama, Indra Mulia
Ekasakti Jurnal Penelitian dan Pengabdian Vol. 1 No. 2 (2021): (EJPP) Ekasakti Jurnal Penelitian & Pegabdian (Mei 2021 - Oktober 2021)
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ejpp.v1i2.318

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini berkaitan dengan penggunaan laporan keuangan untuk pelaku usaha masyarakat yaitu pelaku Usaha Mikro Kecil Menengah (UMKM). Peserta pelatian pada pengabdian ini berjumlah 20 orang dari setiap pelaku Usaha Mikro Kecil Menengah (UMKM). Pengabdian ini dilakukan di Kecamatan Tiumang, Kabupaten Dharmasraya. Pengabdian ini bertujuan yaitu memecahkan masalah tentang rendahnya pemahaman anggota UMKM usaha rakyat Nagari Tiumang diKecamatan Tiumang, Kabupaten Dharmasraya. Kegiatan ini dilakukan dengan menggunakan metode ceramah, tanya jawab dan diskusi. Hasil yang diperoleh dari pengabdian masyarakat ini yaitu: (1) Pelaku UMKM Nagari Tiumang Kecamatan Tiumang, Kabupaten Dharmasraya memperoleh pengetahuan dalam penyusunan dan penyajian laporan keuangan usahanya sesuai dengan prinsip dan standar akuntansi yang berlaku umum. (2) Kegiatan pelatihan ini sangat bermanfaat bagi pelaku UMKM Nagari Tiumang Kecamatan Tiumang Kabupaten Dharmasraya dalam meningkatkan kinerja keuangannya sehingga laporan keuangan yang mereka buat sesuai dengan prinsip dan standar akuntansi yang berlaku umum sehingga dapat memberikan informasi bagi pihak pengguna laporan tersebut. Kata kunci: Laporan Keuangan Akuntansi
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di SAMSAT Padang Nepi, Rista; Erita, Erita; Syamra, Yesmira
Surplus: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2023): Juni-Nopember 2023
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v1i2.578

Abstract

Penelitian ini bertujuan mengetahui : Pengaruh Kesadaran Wajib, Kualitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Padang secara persial dan simultan. Jenis penelitian ini adalah penelitian kuantitatif asosiatif. Populasi dalam penelitian ini adalah wajib pajak kendaraan bermotor di Samsat Padang dengan sampel berjumlah 380 wajib pajak. Dengan menggunakan teknik analisis regresi linear berganda, dengan bantuan progran SPSS Versi 15 dan Eviews Versi 16. Hasil penelitian ini menunjukkan bahwa : 1) kesadaraan wajib pajak terbukti berpengaruh positif signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Samsat Padang. 2) kualitas pelayanan terbukti berpengaruh positif signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Samsat Padang. 3) sanksi pajak terbukti berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor di Samsat Padang. 4) kesadaran wajib pajak, kualitas pelayaan dan sanksi pajak secara bersama-sama terbukti berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Samsat Padang.
COLLABORATION OF THE ACCOUNTING EDUCATION STUDY PROGRAM OF THE UNIVERSITY OF PGRI WEST SUMATRA WITH STATE VOCATIONAL SCHOOL 1 LUBUK SIKAPING AS A GUEST LECTURER IN THE FIELD OF ACCOUNTING ACCURATE SOFTWARE Harini, Gustia; Syamra, Yesmira; Amelia, Mona; Pratama, Indra Mulia; Benia, Gelsa Juni; Putri, Tiara Dian
RANGKIANG: Jurnal Pengabdian Pada Masyarakat Vol 7, No 1 (2025)
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/rangkiang.2025.v7i1.9966

Abstract

Quality human resources are inseparable from the quality of education available. This condition will certainly encourage the education sector to continue preparing educational systems and materials to prepare students who are able to compete and meet all current challenges. The development of the 4.0 revolution requires us to be able to understand and practice existing computer applications, one of which is computer applications using Accurate Accounting software. In fact, every company must develop its system according to the complexity, company development, and to keep up with the times. Several types of computer accounting applications that have been widely used in the world are Accurate Accounting. To keep up with all these technological advances, students must be prepared to face these developments and teachers are provided with provisions to be proficient in using these programs. Providing practical computer accounting training for vocational high school teachers aims to provide teachers with vocational skills competencies to improve their abilities in training their students to become productive individuals, able to work independently or fill job openings in the workforce as middle-level workers. This activity seeks to provide a correct understanding of accounting by using Accurate applications to assist in preparing financial reports.
Co-Authors agustina, yenni Aidil Akbar Ansofino Ansofino Apriyeni, Deltri Benia, Gelsa Juni Chairani, Mira Citra Ramayani Defriko Gusma Putra Delfita, Risma Desi Ramadhani Dina Amaluis Dina Amaluis Erita Erita Erita Erita Erita, Erita Febrian, Rizky Gustia Harini Gustia Harinia Harini, Gustia Intan Sari jimi ronald, jimi Joliani Meri Rahmania mona amelia, mona Mutmaina Nurul Enisa Nepi, Rista Nora Susanti pratama, Indra Mulia Puguh Setiawan Putri, Asti Ananda Amelia Putri, Tiara Dian Resmita Sakoleh Rista Nepi Samudra, Ami Anggraini Saputra, Syailendra Eka Sherly Ganda Putri Stevani, Stevani Vivina Eprillison Wati Wati Yosi Eka Putri Zahara Zahara Zahra, Salwa Zulfaneti Zulfaneti