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All Journal UPI YPTK Journal of Business and Economics Journal Of Science Education And Management Business Governors Jurnal Pengabdian Masyarakat Dharma Andalas Jurnal Bisinis Digital
Parwati, Tri Ayu
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 1 
Identify Factors in Increasing the Income of Micro, Small and Medium Enterprises (MSMEs) in Padang City Nadilla, Nia; Parwati, Tri Ayu; Diana, Yusvi
UPI YPTK Journal of Business and Economics Vol. 9 No. 1 (2024): January 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i1.254

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the largest segment for national economic actors. MSME players can help the government reduce the number of unemployed people. So in Indonesia, micro, small and medium enterprises are often associated with government efforts to reduce unemployment, fight poverty, and equalize income. This research aims to identify the factors that influence the income of MSMEs in the city of Padang. The research design used in this research is causative research to identify factors that influence the income of micro, small and medium businesses in the city of Padang, where the research subjects used a purposive sampling approach with a margin of error of 5% so that the number of samples of micro and small business actors who have been and Having carried out digital promotions, the target was 385 respondents as measured by distributing a Likert scale questionnaire. Data analysis uses validity, reliability, classical assumption tests, multiple regression tests, F-tests and t-tests. The results of data analysis show that the role of government, capital, entrepreneurial competence and length of business have a significant effect, both partially and significantly, on MSME income.
Sosialisasi Mengenai Pelibatan dan Pemberdayaan Karyawan Pada UMK Makanan Keripik Azizah Fenia, Selvi Zola; Nadila, Nia; Parwati, Tri Ayu
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v2i1.1177

Abstract

Employees in a company are not only part of carrying out the company's functions, but are valuable assets in the company's success. In order to realize the success of the company, the company's valuable assets, namely employees, need to have full involvement in the company. Companies must also encourage employee involvement in their work so that they can improve company performance. Kerupuk Azizah was formed in 2009 which started as a group of mothers when there was a social gathering, someone proposed a wish or idea for this business which initially was just a group effort. The aim of this activity is to provide knowledge regarding employee involvement and empowerment in the form of outreach to Azizah cracker workers located at Jalan Indarung, Lubuk Kilangan District, Padang City.
Strategi Peningkatan Minat Baca Siswa melalui Manajemen Waktu yang Efektif di SMA N 8 Padang Fenia, Selvi Zola; Nadila, Nia; Parwati, Tri Ayu
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v3i2.1857

Abstract

Reading interest among high school students in Indonesia is still relatively low, which can impact academic achievement and the development of critical thinking skills. Factors such as the dominance of social media use, lack of interesting reading materials, and ineffective time management are often the main causes of low reading interest. This activity aims to provide strategies to increase the reading interest of SMA N 8 Padang students through the implementation of effective time management. These strategies include developing a regular reading schedule, applying time management techniques such as the Pomodoro method, and limiting excessive screen time. In addition, the school's role in providing attractive reading facilities, such as reading corners or digital libraries, is also an important factor. Support from teachers and parents is needed to build a sustainable reading habit. This activity was conducted at SMA N 8 Padang on January 23, 2025.
Moral Hazard, Aristotle's Virtue Ethics and Accounting Education in the Preparation of Corporate Financial Reports: Systematic Literature Review. Parwati, Tri Ayu; Wahyudi, Rahmat; Suryadi, Dodi; Viona, Resyelly
UPI YPTK Journal of Business and Economics Vol. 10 No. 1 (2025): Januari 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v10i1.298

Abstract

The main objective of this study is to explore the relationship between moral hazard, virtue ethics and accounting education in the context of financial statement preparation practices. The literature search process was conducted using seven keyword combinations: Virtue Ethics AND Accounting Education, Virtue Ethics AND Financial Reporting, Moral Hazard AND Accounting Ethics, Accounting Education AND Ethics Integration, Financial Reporting AND Virtue Ethics, Ethical Decision Making AND Accounting Profession, Accounting Education AND Integrity in Financial Reporting. From this search, 1 article was found in Web of Science journals, 2 articles in Elsevier journals, 3 articles in Springer journals, 1 article in Willey-Blackweell journals, 2 articles in Taylor & Francis journals, 1 article in SAGE Publications journals, 4 articles in Emerald journals, 2 articles in ProQuest journals, 1 article in Ebsco journals and 2 articles in MDPI journals. The results of the literature review indicate that moral hazard in the accounting world can be minimized with an approach based on Aristotle's virtue ethics, which encourages accountants to develop personal virtues such as honesty, courage, and wisdom. Accounting education that focuses on these ethical values is expected to create accountants who are not only technically competent, but also have high moral awareness, so that the financial statements produced are more trustworthy and reflect the true financial condition of the company.
PENGARUH KOMUNIKASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA PADA PUSKESMAS RASIMAH AHMAD KOTA BUKITTINGGI Maulid, Habib; Parwati, Tri Ayu; Zefriyenni
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.1914

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komunikasi dan disiplin kerja terhadap kinerja pegawai melalui kepuasan kerja di Puskesmas Rasimah Ahmad Kota Bukittinggi. Metode kuantitatif digunakan dengan populasi 44 pegawai. Hasil analisis regresi linear berganda menunjukkan bahwa kepuasan kerja berpengaruh signifikan terhadap kinerja pegawai. Temuan ini sejalan dengan penelitian terdahulu yang menyoroti pentingnya kepuasan kerja dalam meningkatkan kinerja. Selain itu, disiplin kerja juga berpengaruh signifikan terhadap kinerja pegawai. Implikasi praktis dari penelitian ini adalah pentingnya meningkatkan kepuasan kerja dan disiplin kerja pegawai untuk meningkatkan kinerja organisasi. Hasil ini dapat menjadi acuan bagi manajemen dalam mengembangkan strategi untuk meningkatkan kinerja pegawai melalui peningkatan kepuasan kerja dan disiplin kerja.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Pribadi Di Kota Payakumbuh Viona, Resyelly; Nadia, Putri; Parwati, Tri Ayu
Journal of Science Education and Management Business Vol. 4 No. 2 (2025): JOSEMB (Journal Of Science Education And Management Business)
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v4i2.684

Abstract

Kepatuhan pajak merupakan sebuah tindakan taat pajak oleh masyarakat kepada negara sesuai aturan dan sistem perundang-undangan yang berlaku. Kepatuhan Wajib Pajak yang rendah, mengakibatkan system tersebut tidak akan berjalan dengan baik, sehingga Wajib Pajak pun akan melaksanakan kewajiban pajaknya dengan tidak benar dan pada akhirnya penerimaan dari sektor pajak tidak akan tercapai. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak kendaraan bermotor di Kota Payakumbuh. Faktor-faktor yang menjadi variabel dalam penelitian ini adalah kualitas pelayanan, pengetahuan pajak, sanksi pajak dan kesadaran wajib pajak. Responden dalam penelitian ini adalah pewajib pajak kendaraan bermotor yang ada di Kota Payakumbuh dengan jumlah sampel 99 responden. Metode dalam penelitian ini menggunakan purposive sampling dengan beberapa kriteria yang diambil. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan alat bantu SPSS versi 23. Hasil penelitian dalam penelitian ini menunjukan bahwa a) kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, b) pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, c) sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dan d) kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
Profitability Intervention: Role of ESG Disclosure and Company Size on Financial Performance Parwati, Tri Ayu; Rici, Suchi Avita; Fajar, Muhammad
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6479

Abstract

This study aims to determine the effect of esg disclosure, company size, on financial performance with profitability as an intervening variable. The population used in this study are IDXESGLeader companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. The sampling technique in this study was purposive sampling and obtained 17 IDXESGLeader companies with 85 observations. The analysis method used is multiple linear regression analysis. Based on the simultaneous test results that the esg disclosure variable, company size, and profitability affect financial performance. While with intervening variables, the simultaneous test results of ESG disclosure variables, company size, affect financial performance through profitability as an intervening variable. Based on the partial test results that ESG disclosure and company size have no significant effect on profitability, ESG disclosure has a significant effect on financial performance, company size affects company size, and profitability affects financial performance. Meanwhile, with the intervening variable, the partial test results of the ESG disclosure variable, company size have no effect on financial performance through profitability in IDXESGLeader companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023.
Co-Authors Dodi Suryadi, Dodi Fenia, Selvi Zola Maulid, Habib Muhammad Fajar Nadia, Putri Nadila, Nia Nadilla, Nia Rici, Suchi Avita Viona, Resyelly Wahyudi Rahmat Yusvi Diana Zefriyenni