Garuda - Garba Rujukan Digital

PENERAPAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH : Studi Kasus Pada UMKM Ladu Arai Pinang Gusti Irni Yusnita; Maharani Putri; Wahyu Nurul Amaliah
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 1 (2022): Al-Fiddhoh FEBI IAIN Kerinci: E-Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

This study aims to to know recording and our financial report conducted by small and medium businesses UMKM ladu arai pinang gusti, to see how recording and our financial report small and medium businesses UMKM ladu arai pinang gusti that is in accordance with the accounting standard entity micro small and medium enterprises ( SAK EMKM ). The qualitative method was used in the study with the approach descriptive, researchers used 2 the kind of data that is primary and secondary data. Researchers used in this research stage 4 which are (1) data collection , of the stages this researchers used interview techniques, observation and also documentation (2) reduction data (3) presentation of data (4) towing conclusion. The results of the study showed that the registration of a financial report done by the owners of the small and medium businesses umkm ladu arai pinang gusti use and very modest, the reason why small and medium businesses umkm in village records not financial report in accordance with SAK EMKM is the owner did not understand SAK EMKM and how preparing financial reports that is in accordance with the accounting standard entity micro small and medium enterprises (SAK EMKM).

Pengaruh Lifestyle, Kelompok Referensi, Atribut Produk terhadap Keputusan Perpindahan Merek Sri Mulyani; Yanti Murni; Maharani Putri
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.528

Partially liftstyle has a positive and significant effect on brand switching with a calculated tvalue of 2.944 >ttable of 1.98 and a significant value of 0.004 <0.05. Partially the reference group has a positive and significant effect on brand switching with a tcount of 4.127 >ttable of 1.98 and a significant value of 0.000<0.05. Partially product attributes have no effect on brand switching with a t-value of 1.110<t-table of 1.98 and a significant value of 0.270>0.05. Simultaneously lifestyle, reference groups and product attributes have a positive and significant effect on brand switching with an Fcount of 87.221>Ftable of 2.70 and a significant value of 0.000<0.05. Then the hypothesis is accepted. The R2 test results in this study obtained an R2 value of 0.740. This shows that the influence of the independent variable on the dependent variable is 74%, while the remaining 26% is influenced by other factors not examined in this study.

Pengaruh Persepsi Harga Dan Brand Image Terhadap Keputusan Pembelian Ulang Sabun Mandi Merek Nuvo (Studi Kasus di Desa Rawang Kota Pariaman) Maharani Putri; Sri Mulyani
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This research is entitled The Influence of Price Perception and Brand Image on the Decision to Repurchase Nuvo Brand Bath Soap (Case Study in Rawang Village, Pariaman City) where research by many people has made bath soap a daily necessity. People with low economic conditions tend to use Nuvo soap as an alternative to meet their needs, but there are so many new brands available that this soap is less popular with consumers. This research uses primary data by distributing questionnaires to respondents and the data is processed using SPSS. Looking at the test results that have been carried out proves that partially the price perception and brand image variables have a significant influence on repurchase decisions, and simultaneously price perception and brand image have a significant influence on repurchase decisions.

Pengaruh Komunikasi dan Kemampuan Sumber Daya Manusia terhadap Efektivitas Kerja Pegawai Sri Mulyani; Yanti Murni; Maharani Putri; Rini Afrianti
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.776

The aim of this research is to realize Quality and Accountability of Government Services in the District. The data source used in this research is primary data. This research was conducted at the South Pariaman District Head Office, Pariaman City, located on Jl. Zaini No.1, Balai Kurai Taji, Pariaman Sel., Pariaman City, West Sumatra 25536, Indonesia. The research will be carried out in June 2022 until completion. Based on the research results, it was concluded that communication had a significant effect on employee work effectiveness at the South Pariaman District Head Office, Pariaman City with a significance level of 0.000 < 0.05; Human Resource Capabilities have a significant effect on Employee Work Effectiveness at the South Pariaman Subdistrict Office, Pariaman City with a significance level of 0.001 < 0.05; and Communication and Human Resource Capabilities have a significant effect on Employee Work Effectiveness at the South Pariaman Subdistrict Office, Pariaman City with a significance level of 0.000 < 0.05;. The R Square value was obtained at 0.984, this means 98.4%, which means that the ability of the Communication (X1) and Human Resources Ability (X2) variables in explaining the Work Effectiveness variable (Y) is 98.4%. Meanwhile, the remainder (100% - 98.4%= 1.6%) is explained by other variables outside of this research variable.

Diversifikasi Produk Olahan Tepung Inovasi Risol Kekinian Untuk Meningkatkan Pendapatan UMKM Lokal Sulastri; Arivetullatif; Azuxetullatif; Fathiah; Maharani Putri; Rini afrianti; Yanti Murni; Irni Yusnita
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 3 No 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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This community service activity aims to improve the skills and income of MSMEs in Cubadak Air Selatan village through diversification of risol products. The methods used were training, mentoring, and hands-on practice in making risol with contemporary fillings such as smoked beef, mayo, egg, sausage, vegetables, and cheese. Results showed that 80% of participants were able to produce risol independently and will market these risol product variants both online and offline. Training on simple calculations for determining cost of goods sold and how to determine selling prices was also provided. This was done to provide participants with the understanding and skills to determine appropriate selling prices and income. This activity demonstrates that innovation in processed flour products can be an effective strategy for strengthening household economies.

PENERAPAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH : Studi Kasus Pada UMKM Ladu Arai Pinang Gusti Irni Yusnita; Maharani Putri; Wahyu Nurul Amaliah
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 1 (2022): Al-Fiddhoh FEBI IAIN Kerinci: E-Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v3i1.1158

This study aims to to know recording and our financial report conducted by small and medium businesses UMKM ladu arai pinang gusti, to see how recording and our financial report small and medium businesses UMKM ladu arai pinang gusti that is in accordance with the accounting standard entity micro small and medium enterprises ( SAK EMKM ). The qualitative method was used in the study with the approach descriptive, researchers used 2 the kind of data that is primary and secondary data. Researchers used in this research stage 4 which are (1) data collection , of the stages this researchers used interview techniques, observation and also documentation (2) reduction data (3) presentation of data (4) towing conclusion. The results of the study showed that the registration of a financial report done by the owners of the small and medium businesses umkm ladu arai pinang gusti use and very modest, the reason why small and medium businesses umkm in village records not financial report in accordance with SAK EMKM is the owner did not understand SAK EMKM and how preparing financial reports that is in accordance with the accounting standard entity micro small and medium enterprises (SAK EMKM).

CAMPUR KODE DAN ALIH KODE PADA ANAK USIA 7 TAHUN DI DESA KOTO BURUK KECAMATAN LUBUK ALUNG KABUPATEN PADANG PARIAMAN Okma Permata; Ance Jusmaya; Maharani Putri
Ensiklopedia Research and Community Service Review Vol 5, No 3 (2026): Vol. 5 No. 3 Juni 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/err.v5i3.3970

Abstract: The system of communication used by humans in general is language. The language we know is not only the national language, but there are also regional languages that we must learn to maintain its sustainability and also English as a foreign language that also needs to be learned. The phenomenon of language pronunciation in children is still mixed and shifting one language to another. This study aims to determine the code mixing and code switching used by 7-year-old children in Koto Buruk Village, Lubuk Alung District, Padang Pariaman Regency. This study uses a qualitative descriptive method. The data processing and data collection techniques are carried out through observation, interviews, recordings, and notes. The subjects in this study were 7-year-old children in Koto Buruk Village, Lubuk Alung District, Padang Pariaman Regency. The results of this study indicate that the use of language in 7-year-old children still has a mixture and shifting language. The existence of code mixing and code switching used by 7-year-old children is a language that is mastered by listening to other people's conversations, so that the arrangement of vocabulary is still messy. So, when using language in front of children, it's better to place the language so that the vocabulary the child hears is structured and not mixed up.Keywords: Code Mixing, Code Switching

PENINGKATAN AKTIFITAS DAN MOTIVASI MAHASISWA DALAM PEMBELAJARAN BAHASA INGGRIS MENGGUNAKAN HANDOUT Maharani Putri; Ance Jusmaya; Okma Permata
Ensiklopedia of Journal Vol 7, No 4 (2025): Vol. 7 No. 4 Edisi 2 Juli 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i4.3314

Abstract: This study aims to improve students' engagement and motivation in learning English through the use of handout media. The research was conducted on students of the Accounting Study Program, Class of 2023/2024, at Universitas Sumatera Barat. The method used was Classroom Action Research (CAR), which consisted of two cycles. The results showed that the use of handouts significantly increased students' positive engagement and reduced negative behaviors during learning. Learning mastery also improved from 63% to 96%. These findings indicate that handouts are an effective learning aid in teaching English at the university level.Keywords: Learning Activity, Motivation, Handout, English, Students

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