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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 Jurnal Akuntansi dan Keuangan LEBAH JPLED Jurnal Horizon Pendidikan Economica: Journal of Economic and Economic Education RANGKIANG: Jurnal Pengabdian Pada Masyarakat Lentera Review of Management, Accounting, and Business Studies Journal of Creative Power and Ambition (JCPA) Jurnal Ekonomi dan Bisnis Jurnal Ecogen
Yesmira Syamra, Yesmira
Universitas PGRI Sumatera Barat
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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 ECONOMICA : Research of Economic And Economic Education Vol 12, No 2 (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.v12.i2.8225

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.
Optimalisasi Tatakelola Pariwisata Pariangan melalui Pemberdayaan Pokdarwis dan Teknologi Web Zulfaneti, Zulfaneti; Samudra, Ami Anggraini; Syamra, Yesmira; Zahra, Salwa; Febrian, Rizky; Putri, Asti Ananda Amelia
Lebah Vol. 19 No. 2 (2025): November: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian masyarakat ini bertujuan meningkatkan kapasitas pengelolaan pariwisata di Nagari Tuo Pariangan, Kabupaten Tanah Datar, Sumatera Barat, melalui pemberdayaan Kelompok Sadar Wisata (Pokdarwis) dan pemanfaatan teknologi informasi berbasis web. Nagari Tuo Pariangan memiliki potensi besar dalam sektor pariwisata berkat keindahan alam dan kekayaan budaya Minangkabau, namun pengelolaannya masih menghadapi tantangan, seperti kurangnya pusat informasi terintegrasi, manajemen yang belum tertata, serta konten promosi yang jarang diperbarui. Kegiatan ini menggunakan metode partisipatif aktif, yang melibatkan mitra secara langsung melalui diskusi, demonstrasi, simulasi, dan studi kasus. Tahapan kegiatan meliputi persiapan, pelatihan manajemen website, penerapan teknologi melalui pengembangan website desa wisata, serta pendampingan dan evaluasi. Hasil kegiatan menunjukkan peningkatan signifikan dalam pengetahuan konseptual dan keterampilan digital peserta, khususnya dalam pengelolaan konten dan penggunaan website pariwisata. Website yang dikembangkan mencakup fitur informasi destinasi, pemesanan, galeri foto, dan kalender kegiatan. Pelatihan ini efektif dalam meningkatkan kemampuan Pokdarwis dan memperkuat pengelolaan pariwisata berbasis teknologi dan berkelanjutan
PELATIHAN AKUNTANSI BAGI USAHA MIKRO KECIL MENENGAH (UMKM) UNTUK MENINGKATKAN KINERJA KEUANGAN USAHA RAKYAT NAGARI TIUMANG, KECAMATAN TIUMANG, KABUPATEN DHARMASRAYA Gustia Harini; Yesmira Syamra; Indra Mulia Pratama
Ekasakti Jurnal Penelitian dan Pengabdian Vol. 1 No. 2 (2021): Ekasakti Jurnal Penelitian dan Pengabdian
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 Profitabilitas, Likuiditas, Struktur Modal dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan Pada Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Annisa Dwi Putri Annisa; Nora Susanti; Yesmira Syamra
Jurnal Ecogen Vol. 8 No. 3 (2025): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ecogen.v8.i3.12

Abstract

The objective of this project is to promote collective health through occupational therapy, focusing on mechanics, operators, and supervisors. This initiative aims to enhance the technical skills of personnel and increase the value of infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research is quantitative, with the population consisting of all infrastructure sector companies listed on the Indonesia Stock Exchange, totaling 70 companies. Purposive sampling was used for data collection. The findings reveal: (1) Profitability does not significantly influence company value. (2) Liquidity also does not significantly affect company value. (3) Capital structure has a significant impact on company value. (4) Corporate governance does not significantly influence company value. (5) Collectively, profitability, liquidity, capital structure, and corporate governance significantly affect company value in infrastructure sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The F-test results indicate that these variables have an Fstatistic values of 3.02234 and a probability value of 0.019597, which is less than 0.05.
Pengaruh Selfefficacy, Dukungan Orang Tua, Teman Sebaya dan Biaya Pendidikan terhadap Keputusan Memilih Program Studi di Universitas PGRI Sumatera Barat Adela Puspita; Yesmira Syamra; Jolianis Jolianis
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6107

Abstract

This study aims to determine the effect of Self-Efficacy, parental support,peers, tuition feeson the decision to choose an accounting education study program at Universitas PGRI Sumatera Barat. The analysis technique used descriptive analysis and inductive analysis, namely multiple linear regression analysis with the help of Eviews12 data processing tools, the coefficient of determination (R2) and hypothesis testing using the T test and F test The results of the study: 1) There is a significant influence between self efficacy (X1) on the decision to choose a study program (Y) with a coefficient value of 0.455, tcount of 3.202> t table of 1.659. 2) There is a significant influence between parental support (X2) on the decision to choose a study program (Y) with a coefficient value of 0.261, the tcount value of 3.183> t table of 1.659. 3) There is a significant influence between peers (X3) on the decision to choose a study program (Y) with a coefficient value of 0.327, the tcount value of 3.155> ttable of 1.659. 4) There is a significant influence between education costs (X4) on the decision to choose a study program (Y) with a coefficient value of 0.181, the tcount value of 2.063> t table of 1.659. 5) There is an effect of self efficacy (X1), parental support (X2), peers (X3), and tuition fees (X4) simultaneously on the decision to choose a study program (Y) with an Fcount value of 27.83> Ftable 2.46.
The influence of member loans, own capital, total assets, and number of members on surplus in Sharia Financing Saving and Loan Cooperatives Resmita Sakoleh; Nora Susanti; Yesmira Syamra
Review of Management, Accounting, and Business Studies Vol. 3 No. 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i1.4551

Abstract

This research aimed to analyse the influence of member loans, own capital, total assets, and number of members on Surplus in Sharia Financing Saving and Loan Cooperatives (SFSLC) in Padang City. This type of research was associative research. The sample in this research was a Sharia financing savings and loan cooperative in Padang City in 2018-2022. The sampling used a purposive sampling technique. The data analysis technique used panel data regression with EViews 8 software. The research results showed that: 1) Member loans had a positive and significant effect on the surplus of SFSLC in Padang city. 2) Own capital had a positive and significant effect on the surplus of SFSLC in Padang city. 3) Total assets did not have a positive and significant effect on the surplus of SFSLC in Padang city. 4) The number of members had a positive and significant effect on the surplus of SFSLC in Padang city. In conclusion, member loans, own capital, and number of members have a positive and significant effect on the surplus of SFSLC in Padang city.
The Influence of Intellectual Capital, Good Corporate Governance, Green Accounting, Business Risk, and Audit Quality on the Value of Energy Sector Companies Zaina Fiah; Nora Susanti; Yesmira Syamra
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research results indicate that: (1) intellectual capital does not have a significant effect on firm value, with a t-statistic of 1.952160 and a probability value of 0.0666 (> 0.05); (2) Good Corporate Governance does not have a significant effect on firm value, with a t-statistic of 1.143517 and a probability value of 0.06 (> 0.05); (3) Green Accounting has a significant effect on firm value, with a t-statistic of 1.974321 and a probability value of 0.0323 (< 0.05); (4) business risk does not have a significant effect on firm value, with a t-statistic of -0.623606 and a probability value of 1.14 (> 0.05); and (5) audit quality has a significant effect on firm value, with a t-statistic of 1.032861 and a probability value of 0.0053 (< 0.05). Thus, of the five independent variables tested, only intellectual capital, green accounting, and audit quality were proven to have a significant effect on firm value.  
The Influence of Technology Use in Learning, Learning Interest, Parental Support, School Environment, on the Learning Achievement of 10th Grade Students in Economics Through Learning Motivation as an Intervening Variable Titin Rahayu Putri; Erita; Yesmira Syamra
Journal of Practice Learning and Educational Development Vol. 6 No. 3 (2026): Journal of Practice Learning and Educational Development (JPLED) in Press
Publisher : Global Action and Education for Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58737/jpled.v6i3.1194

Abstract

This study aims to analyze the effect of the use of technology in learning, learning interest, parental support, and school environment on learning achievement through learning motivation as an intervening variable among tenth-grade students of SMA Negeri 1 Sipora in the 2024/2025 academic year. This research employed a quantitative approach with explanatory research design. The population consisted of 95 tenth-grade students, and the sample was selected using proportional random sampling. Data were collected using closed questionnaires with a Likert scale. The data were analyzed using path analysis and hypothesis testing with t-test and F-test. The results show that: (1) the use of technology in learning significantly affects learning motivation (β=0.429; t=5.663), (2) learning interest significantly affects learning motivation (β=0.372; t=5.174), (3) parental support significantly affects learning motivation (β=0.145; t=2.179), (4) school environment does not significantly affect learning motivation (β=0.085; t=1.425), (5) the use of technology significantly affects learning achievement (β=0.218), (6) learning interest significantly affects learning achievement (β=0.184), (7) parental support significantly affects learning achievement (β=0.120), (8) school environment significantly affects learning achievement (β=0.155), and (9) learning motivation significantly affects learning achievement (β=0.439). Learning motivation plays a significant role as an intervening variable in improving students’ learning achievement. Therefore, schools are expected to enhance technological facilities and strengthen learning support systems to improve students’ motivation and academic achievement.
Pengaruh Pengaruh Adversity Quotient, Kemandirian Belajar,Lingkungan Keluarga, Teman Sebaya dan Task Commitment sebagai Variabel Intervening Terhadap IPK Mahasiswa Pendidikan Ekonomi Angkatan 2022 Universitas PGRI Sumatera Barat: Adversity Quotient, Kemandirian Bealajar, Lingkungan Keluarga, Teman Sebaya, Task Commitment Putri Fauziah; Lovelly Dwinda Dahen; Yesmira Syamra
Journal of Practice Learning and Educational Development Vol. 6 No. 3 (2026): Journal of Practice Learning and Educational Development (JPLED) in Press
Publisher : Global Action and Education for Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58737/jpled.v6i3.1223

Abstract

This study aims to analyze: 1) the influence of adversity quotient on task commitment. 2) the influence of learning independence on task commitment. 3) the influence of family environment on task commitment. 4) the influence of peers on task commitment. 5) the influence of adversity quotient on student GPA. 6) the influence of learning independence on student GPA. 7) the influence of family environment on student GPA. 8) the influence of peers on student GPA. 9) the influence of task commitment on student GPA. This research was conducted in July 2025. The research method used was descriptive associative research. The population was all 112 students in the Economics Education study program, graduating class of 2022. The sampling technique used was a total sample size. Data analysis techniques used were descriptive and inductive analysis, using SPSS version 16.0. The results of the study indicate that: 1) adversity quotient has a positive and significant effect on task commitment, obtained a path coefficient value of 0.377, t-count value of 4.202> and tTable 0.05 (1.65936). 2) learning independence has a positive and significant effect on task commitment, obtained a path coefficient value of 0.215, t-count value of 2.648> and tTable 0.05 (1.65936). 3) the family environment has a positive and significant effect on task commitment, obtained a path coefficient value of 0.190, t-count value of 2.077> and tTable 0.05 (1.65936). 4) peers have a positive and significant effect on task commitment, obtained a path coefficient value of 0.191 because the t-count value of 2.559> and tTable 0.05 (1.65936). 5) adversity quotients have a positive and significant effect on students' GPA, with a path coefficient value of 0.294, a calculated t value of 3.848 > and a t table of 0.05 (1.65936). 6) learning independence has a positive and significant effect on students' GPA, obtained a path coefficient value of 0.178, a calculated t value of 2.693> and tTable 0.05 (1.65936). 7) family environments have a positive and significant effect on students' GPA, obtained a path coefficient value of 0.168, a calculated t value of 2.285> and tTable 0.05 (1.65936). 8) peers have a positive and significant effect on students' GPA, obtained a path coefficient value of 0.158, a calculated t value of 2.619> and tTable 0.05 (1.65936). 9) task commitments have a positive and significant effect on students' GPA, obtained a path coefficient value of 0.241, a calculated t value of 3.174> and tTable 0.05 (1.65936).
Co-Authors Adela Puspita agustina, yenni Aidil Akbar Annisa Dwi Putri Annisa Ansofino Ansofino Apriyeni, Deltri Benia, Gelsa Juni Chairani, Mira Citra Ramayani Defriko Gusma Putra Delfita, Risma Desi Ramadhani Dina Amaluis Erita Erita Erita Erita Erita Erita, Erita Febrian, Rizky Gustia Harini Gustia Harinia Harini, Gustia Intan Sari jimi ronald, jimi Joliani Jolianis ME S.Pd Lovelly Dwinda Dahen mona amelia, mona Mutmaina Nurul Enisa Nepi, Rista Nora Susanti pratama, Indra Mulia Puguh Setiawan Putri Fauziah Putri, Asti Ananda Amelia Putri, Tiara Dian Rahmania, Meri Resmita Sakoleh Rista Nepi Samudra, Ami Anggraini Saputra, Syailendra Eka Sherly Ganda Putri Stevani, Stevani Titin Rahayu Putri Vivina Eprillison Wati Wati Yosi Eka Putri Zahara Zahara Zahra, Salwa Zaina Fiah Zulfaneti Zulfaneti