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All Journal Jurnal Ilmiah Raflesia Akuntansi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Gemilang: Jurnal Manajemen dan Akuntansi Basic and Applied Accounting Research Journal Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC)
Witra Maison
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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The Influence of Fiscal Balance Funds and Regional Own-Source Revenues on Regional Expenditures Kartilah, Dise Apri; Witra Maison; Nidia Anggreni Das
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.06

Abstract

The purpose of this study is to examine the relationship between regional original income and general allocation funds as well as the spending patterns of regency and municipal administrations in West Sumatra Province from 2018 to 2022. Twenty regencies/cities and West Sumatra Province were selected for the sample using a comprehensive sampling technique within the allotted period. A t-test result of 7.788 and a significance level of 0.000 demonstrate that the General Allocation Fund does, in fact, have an effect on Regional Expenditures. There is a discrepancy between the calculated t-value (7.788) and the t-table value (1.987), which means that the significance value (0.000) is less than 0.05. There is no statistically significant relationship between regional original income and regional expenditures, as shown by the calculated t-test result of 1.389 and a significance value of 0.168. The comparison reveals that the calculated t-value (1.389) is lower than the t-table value (1.987), and that the significance value (0.168) is more than 0.05. However, Regional Expenditures are affected by both the General Allocation Fund and Regional Original Income, as shown by the F-test result of 51.233. This number is much lower than the 0.05 cutoff and higher than the 3.10 F-table value at the 0.000 level of significance.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN KEUANGAN DESA (Studi Empiris Seluruh Nagari Di Kecamatan X Koto Singkarak Kabupaten Solok) Ediska Harosa Putri; Witra Maison; Rita Dwi Putri
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 3 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i3.314

Abstract

his study aims to determine the Effect of Transparency (X1) on Village Financial Management (Y), the Effect of Accountability (X2) on Village Financial Management (Y). The results showed that Transparency (X1) had an effect on Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 9,823 > t_table of 1,673 with a significance value of 0,000 < 0,05. While Accountability (X2) affects Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 5,729 > t_table of 1,673 with a significance value of 0,000 < 0,05. After that, Transparency (X1), Accountability (X2) have a simultaneous effect on Village Financial Management (Y). This result is proven by having a value of F_(count ) 101,905> F_(table ) 3,17, with a significant value of 0,000 < 0,05.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH: (Studi Empiris Pemerintah Daerah Kabupaten Solok) Resi Andika Putri; Siska Yulia Defitri; Witra Maison
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 3 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i3.315

Abstract

Penelitian ini bertujuan untuk mengetahui Kapasitas Sumber Daya Manusia (X1) terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y), Pengaruh Pemanfaatan Teknologi Informasi (X2) terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y), dan Pengaruh Secara Simultan Kapasitas Sumber Daya Manusia (X1) dan Pemanfaatan Teknologi Informasi (X2) terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y). Hasil penelitian menunjukkan bahwa Kapasitas Sumber Daya Manusia (X1) berpengaruh terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y). Hal ini dibuktikan, dengan nilai ketentuan t_tabel = 1,661, yaitu thitung sebesar 8,668 > 1,661. Selain itu dapat dibuktikan dengan ketentuan nilai signifikasi sebesar 0,05, yaitu nilai signifikasi t sebesar 0,000 < 0,05. Sedangkan Pemanfaatan Teknologi Informasi (X2) berpengaruh terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y). Hal ini dibuktikan, dengan nilai ketentuan t_tabel = 1,661, yaitu thitung sebesar 2,774 > 1,661. Selain itu dapat dibuktikan dengan ketentuan nilai signifikasi sebesar 0,05, yaitu nilai signifikasi t sebesar 0,007 < 0,05. Setelah itu, Kapasitas Sumber Daya Manusia (X1) dan Pemanfaatan Teknologi Informasi (X2) berpengaruh secara simultan terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Y). Hal ini dibuktikan dengan dengan Fhitung = 64,442 > Ftabel = 3,09 dengan tingkat signifikan 0,000 < 0,05.
PENGARUH GOOD GOVERNANCE DAN PEMAHAMAN AKUNTANSI SERTA PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH DI KABUPATEN TANAH DATAR Charles Ronal Bejo; Lili Wahyuni; Witra Maison
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 3 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i3.316

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Governance (X1) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y), Pemahaman Akuntansi (X2) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y), Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y) serta pengaruh secara simultan Good Governance (X1), Pemahaman Akuntansi (X2) dan Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Jenis data yan digunakan pada penelitian ini adalah data primer. Data penelitian ini diperoleh dari penyebaran kuesioner.penelitian ini dilakukandengan menggunakan metode total sampling, dimana seluruh anggota populasi dijadikan sampel. Sampel dalam penelitianini adalah Kepala OPD, bendahara OPD dan Kepala Sub Bagian Keuangan OPD yang berada di Kabupaten Tanah Datar. Hasil penelitian menunjukkan bahwa secara parsial Good Governance (X1) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 11,840 > ttabel sebesar 1,675 dan nilai signifikansinya 0,000 < 0,05. Pemahaman Akuntansi (X2) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 6,016 > ttabel sebesar 1,675 dan nilai signifikansinya sebesar 0,000 < 0,05. Kemudian, Pengendalian Akuntansi (X3) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 2,796 > ttabel sebesar 1,675 dan nilai signifikansinya sebesar 0,007 < 0,05. Serta Good Governance (X1), Pemahaman Akuntansi (X2) dan Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan Fhitung sebesar 134,300 > Ftabel sebesar dan nilai signifikansinya sebesar 0,000 < 0,05.
Pengaruh Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Lili Wahyuni; Witra Maison; Latifa Arrafi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2242

Abstract

This study aims to determine the effect of company size on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Company size is measured using the natural logarithm of total assets, while financial performance is proxied by Return on Assets (ROA). The research method used is a quantitative approach with a simple linear regression analysis technique. Data were obtained from the company's annual financial reports published on the official website of the Indonesia Stock Exchange. The number of samples was 104 observations selected using a purposive sampling technique. Based on the results of the data analysis, it is known that company size does not have a significant effect on financial performance. This is evidenced by the t value of 0.968 which is smaller than the t table of 1.9879, and the significance value of 0.334 which is greater than 0.05. These results indicate that the size of the company does not directly determine the efficiency or profitability of the company. This finding is an important consideration for management in formulating financial and investment strategies.  
Implementasi Sistem Pengendalian Internal dalam Tata Kelola Keuangan Minimarket : Kajian Praktis Berbasis Program Pengabdian Masyarakat Siska Yulia Defitri; Dillfa Lailatul Rahmi Dani; Alifa Deisma Rizika; Iis Daryanti; Sarah Sarah; Witra Maison; Nidia Anggreni Das
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 4 (2025): Juli : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i4.2186

Abstract

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.
Transformasi Digital Showroom Motor melalui Penerapan E Commerce: Studi Pengabdian Kepada Masyarakat pada Showroom Buya Yusri Siska Yulia Defitri; Adinda Putri Syahrila; Hafitra; Resti Puspita Sari; Witra Maison; Juita Sukraini
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 6 (2025): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i6.5609

Abstract

Transformasi digital menjadi kebutuhan penting bagi pelaku usaha, termasuk Usaha Mikro, Kecil, dan Menengah (UMKM), untuk meningkatkan daya saing di era digital. Pengabdian kepada masyarakat ini dilaksanakan pada Showroom Buya Yusri Motor di Kabupaten Solok, Sumatera Barat, yang bergerak di bidang penjualan motor bekas. Showroom ini telah beroperasi sejak tahun 2009 dan pada tahun 2022 mulai memanfaatkan media sosial seperti Facebook dan TikTok sebagai sarana pemasaran, menggantikan metode konvensional melalui agen. Kegiatan pengabdian ini bertujuan untuk mengkaji proses transformasi digital yang dilakukan secara mandiri oleh pelaku UMKM dan dampaknya terhadap jangkauan pemasaran. Metode pelaksanaan meliputi observasi langsung dan wawancara dengan pemilik showroom. Hasil kegiatan menunjukkan bahwa pemanfaatan e-commerce mampu memperluas jangkauan pasar, meningkatkan interaksi dengan konsumen, serta memberikan efisiensi dalam proses promosi. Meskipun masih dihadapkan pada kendala seperti maraknya penipuan digital, transformasi ini memberikan kontribusi positif terhadap keberlangsungan dan pengembangan usaha. Temuan ini menunjukkan bahwa inisiatif digitalisasi secara mandiri oleh pelaku UMKM memiliki potensi yang besar untuk didukung lebih lanjut melalui kegiatan pengabdian masyarakat.
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan (studi empiris pada Pemerintah Daerah Kabupaten Solok) Juita Sukraini; Witra Maison; Sakinah, Hanifatus
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.946

Abstract

This research aims to determine the influence of the Accounting Information System (X1) and Internal Control (X2) on the Quality of Financial Reports (Y). The research results show that there is an influence of the Accounting Information System (X1) on the Quality of Financial Reports (Y). Theresults of testing this first hypothesis are proven bythe value |tcount| amounting to 2.891 > 1.992 and thesignificance value of t is 0.005 < 0.05. After that, there is an influence of Internal Control (X2) on the Quality of Financial Reports (Y). The results of testing this second hypothesis are proven by the value |tcount|amounting to 2.180 > 1.992 and the significance value of t is 0.032 < 0.05. Apart from that, there is an influence of the Accounting Information System (X1) and Internal Control (X2) on the Quality of Financial Reports (Y). The results of testing this third hypothesis are proven by the value |Fcount| amounting to 7,900 > f table 3.12 with a significance value of 0.001 < 0.05.
Pengaruh Dewan Komisari, Dewan Direksi dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Sektor Transportasi dan Logistik di BEI Tahun 2020-2024 Nidia Anggreni Das; Witra Maison; Rima Ramadhanti; Puti Chintia Maharani; Aprilia Sari Ningsih; Fina Finaldri; Farhan Wilanda Putra
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1071

Abstract

This study aims to analyze the effect of Weighted Average Cost of Capital (WACC) and Return on Equity (ROE) on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Firm value is measured using the Price to Book Value (PBV) ratio, which reflects investor perceptions of the company's performance and prospects. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The populations of this study are all companies listed on the IDX in the food and beverage sub-sector. The sample was determined using a purposive sampling method based on the completeness of the research variable data, the sample wa obtained as many as 48 companies and analyzed data for 2 years, so that 96 data were processed and analyzed. The data analysis technique used was multiple linear regression, preceded by a classical assumption test. The result of this study indicate that Weight Average Cost of Capital has no significant effect on Firm Value. Likewise, Return on Equity has no significant effect on Firm Value. Based on the simultaneous test results, it is found that Weight Average Cost of Capital and Return on Equity simultaneously have no significant effect on Firm Value.
Edukasi Pengembangan Badan Usaha Milik Nagari (BUMNag) Dalam Meningkatkan Perekonomian Nagari Bukik Tandang Ida Nirwana; Seflidiana Roza; Wahyu Indah Mursalini; Siska Yulia Defitri; Juita Sukraini; Witra Maison; Arfimasri; Ramadhani Kirana Putra
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 1 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

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

Abstract

Badan Usaha Milik Nagari (BumNag), merupakan salah satu bentuk pemberdayaan masyarakat di Nagari melalui usaha-usaha yang dapat memberikan efek pada perekonomian masyarakat dan nagari. Walau tidak semua nagari memiliki BumNag, namun BumNag yang sudah berkembang tidak semuanya berjalan mulus, karena kurangnya pengetahuan dan partisipasi masyarakat. Pengedukasikan peran BumNag diharapkan memberikan pemahaman yang lebih kepada masyarakat agar dapat terlibat dalam pengembangan BumNag dan berkontribusi dalam peningkatan perekonomian nagari.
Co-Authors Adinda Putri Syahrila Alifa Deisma Rizika Aprilia Sari Ningsih Arfimasri Charles Ronal Bejo Dillfa Lailatul Rahmi Dani Dini Onasis Ediska Harosa Putri Farhan Wilanda Putra Fina Finaldri Hafitra Ida Nirwana Iis Daryanti Juita Sukraini Kartilah, Dise Apri Latifa Arrafi Lili Wahyuni Nidia Anggreni Das Puti Chintia Maharani Ramadhani Kirana Putra Resi Andika Putri Resti Puspita Sari Rima Ramadhanti Rita Dwi Putri Sakinah, Hanifatus SARAH SARAH Seflidiana Roza Siska Yulia Defitri Wahyu Indah Mursalini