Garuda - Garba Rujukan Digital

Penyusunan Laporan Keuangan berbasis Spreadsheet untuk Badan Usaha Milik Nagari (BUMNAG) di Tanah Datar Sumatera Barat Rita Rahayu; Verni Juita; Husna Roza; Annisa Rahman; Deny Yohana; Rayna Kartika
Jurnal Nusantara Mengabdi Vol. 1 No. 2 (2022): Februari
Publisher : Penerbit Goodwood

Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compiling their financial reports by designing simple programs using MS Excel.. Method: the are 4 stages conducted in this activity, which are identification stage of the business field, designing code of account, designing simple application with MS Excel, and training the users. Result: The result of this activity is a simple application for preparing financial reports using the excel program. This application can help BUMDes managers in preparing their financial reports Contribution: The results of this activity are very useful for BUMDes managers because it can help them in preparing financial reports

Pengembangan Unit Usaha Pembuatan Sanggan pada Bahan Usaha Milik Nagari Tunas Mekar Simpuruik, Kecamatan Sungai Tarab, Kabupaten Tanah Datar, Sumatera Barat Rita Rahayu; Fery Adrianus; Rayna Kartika; Annisa Rahman
Warta Pengabdian Andalas Vol 29 No 4 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.29.4.467-473.2022

The activity aimed to assist Village-Owned Enterprises in Nagari Simpuruik, Sungai Tarab District, Tanah Datar Regency, West Sumatra. It has been developing business units based on village potential as it is known that today Nagari Simpuruik is famous for its "ketupat", i.e. rice cake boiled in a rhombus-shaped packet of plaited young coconut leaves. It is made of coconut leaves and produces coconut sticks as waste. Coconut sticks can be used and processed into value-added products. Seeing this potential, a community service team from the Faculty of Economics and Business of Andalas University formed a business unit by involving the Nagari Simpuruik community under the auspices of a Nagari-Owned Enterprise to produce products made from the coconut sticks known as "Sanggan". These activities consisted of surveys, Focus Group Discussions, and training. This activity certainly involves the people of Nagari Simpuruik, and it is hoped that this activity will encourage the improvement of the community's economy. The result of this activity is the form of increasing the community's ability to process waste into value-added products.

The Role of Government’s Social Media to Enhance Environmental Awareness Nini Syofriyeni; Rayna Kartika
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75397

Environmental awareness is an important aspect to create a clean environment. One of the best alternatives to encourage society to have environmental awareness is by promoting and introducing the importance of carbon mitigation and energy saving through campaigns on the government’s social media. This paper aims to test empirically to what extent the determinant of information in government campaigns on so cial media affects the quality of information on the government’s social media. The determinants of information used in this paper are relevant, reliable, timely, and complete. This research is a quantitative descriptive approach where the data is obtained through questionnaire distribution to Facebook, Twitter, and Instagram users from July to December 2022. The data is analyzed by multiple regression model using SPSS. To address this, there are 205 questionnaires collected in this research. The findings show that relevant and complete have effects on the quality of information while reliable and timely do not have effects on the information quality. In addition, the practical implication of the research is also discussed in this paper.

Social Media Fatigue in the Healthcare Industry and its Impact on Environment and Energy Consumption Rayna Kartika
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75413

The significant number of users on social media platforms (SMP) has shown a positive trend lately in the healthcare industry. However, the side effects of social media platforms can cause social media fatigue (SMF) and stress due to the information delivered. While this phenomenon still occurs, some evidence has also shown that users’ fatigue and stress from high social media consumption have been increasing. In addition, it can also reduce environmental activism and education, such as; activities that lead to electronic waste and energy consumption. To address this issue, this research will empirically examine the association between information quality and media richness of social media platforms towards social media fatigue and their implication for the environment and well-being in the healthcare industry. The purposive sampling is designed with 150 respondents using WhatsApp platforms as samples. To analyse the data, this study proposed a structural equation model (SEM) with PLS 3.3 as the tool of the quantitative approach. The findings from WhatsApp users show: (1) Information Quality (IQ) has negatively affected social media fatigue, where it is shown that the better the quality of information, the less fatigue the social media is, (2) Media Richness (MR) has negatively affected to the social media fatigue, it is shown that the richer the media, the less fatigue the social media is. In addition, to enrich the knowledge and fill the novelty, the practical implication of the research is also discussed in this paper.

Analisis Kualitas Pengungkapan Islamic Corporate Social Responsibility Bank Umum Syariah di Indonesia Dian Yuni Anggraini; Rayna Kartika
Jurnal Akuntansi dan Governance Andalas Vol 2 No 1 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.2

This study aims to examine the quality of Islamic Corporate Social Responsibility (ICSR) disclosure in Indonesian Islamic Banks for 2014-2017. Content analysis was used to identify the quality of information disclosed. The observation of the study isusing 50 observations(13 Islamic Banks and for 4 years). The operational definition of ICSR is encompassed by Islamic economic responsibility, Islamic legal responsibility, Islamic ethical responsibility, and Islamic philanthropic responsibility. The study shows that the information disclosed is more dominated by quantitative than qualitative information. There are positive trend on ICSR disclosure. Therefore, the increasing disclosure trends can be considered as a first step toward improved Indonesian Islamic Banks’ ICSR disclosure. The increasing disclosure trends can be considered as the fact that Islamic Banks in Indonesia have increasing their interest in social problems. This study provides a valuable contribution to researchers and practitioners, as it extends the understanding of how the narrative disclosures on ICSR were produced by Indonesian Islamic Banks.

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

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.

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

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.

Analisis abnormal returns dan trading volume activities Kartika, Rayna; Firdaus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Information contained in the capital market is the basis for investors in making decisions. This article is to investigate how much abnormal return (AR) and trading volume activities (TVA) are in the Indonesian capital market before and after the announcement of the new normal transition. The reaction of the capital market is important for investors in making decisions, so that investors know when to hold and buy shares with more precise estimates. When the Corona pandemic hit Indonesia, the world capital market was no exception in Indonesia, experiencing a slump. This is indicated by the stock price continuing to fall through the lower limit. For this reason, with the new normal transition, it is hoped that economic activity will be revived. So researchers are interested in knowing more about stock price movements before and after the new normal transition is announced and testing abnormal returns and trading volume activities on the LQ45 index. By conducting research on abnormal returns and trading volume activities in the capital market, information about stock prices can be more accurate so that it is more relevant in making decisions by investors.

PENINGKATAN KAPASITAS DIGITAL SUSI SEPRAI DAN BEDCOVER MELAUI PENDAMPINGAN DAN PEMBUATAN KONTEN VISUAL DI KECAMATAN LUBUK BEGALUNG KOTA PADANG Komalasari, Sanda Patrisia; Rahman, Annisaa; Kartika, Rayna; Triani, Laura Amelia; Aprilita, Vivi; Alamsyah, Adithya; Alfiqri, Muhammad Rozaq; Tri, Diwah Ganda; Hadelina, Rizka; Mardiah, Ainul; Harzikra, Rafki
Jurnal Hilirisasi IPTEKS Vol 7 No 4 (2024)
Publisher : LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v7i4.836

This community service activity aims to enhance the digital marketing capabilities of the Susi Seprai and Bedcover MSME by providing assistance and creating visual content in the form of product photos and videos. With high-quality visual content, it is expected to increase product appeal and broaden online marketing reach. The activity is carried out in two phases: a product photography training on August 15, 2024, and visual content creation assistance from August 1, 2024, to October 1, 2024, at the Susi Seprai and Bedcover MSME location in Padang City, West Sumatra. The methods used in this activity include technical training in product photography, an introduction to and use of photo editing applications such as Canva and Photoshop, and video editing applications like Premiere Pro. This training is designed to provide practical knowledge to MSME owners on how to take attractive product photos and edit them for a more professional look. The results of this activity show an improvement in the MSME owner's ability to take and edit photos and videos of their products and to use editing applications like Canva for digital marketing purposes. Additionally, photos and videos have been produced as promotional content. The conclusion of this activity is that training and assistance in visual content creation are effective in enhancing MSME digital marketing capabilities. The recommendation is for further training on other digital marketing techniques and deeper exploration of editing applications to optimize visual content outcomes.

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

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.

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