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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) UPI YPTK Journal of Business and Economics Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Manajemen Dan Akuntansi Medan Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Manajerial dan Bisnis Tanjungpinang Cahaya Pengabdian
Umar, Desyani
Sekolah Tinggi Ilmu Ekonomi KBP
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Perhitungan HPP Secara Praktis dan Akurat dengan Excel: Solusi Bagi Pengusaha Dapur Tahu Rivandi, Muhammad; Ananda, Febryandhie; Meirina, Elsa; Umar, Desyani; Putra, Gerry Hamdani
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 2 (2025): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i2.588

Abstract

Calculating the Cost of Goods Production (COGS) is an important aspect in managing a business, especially for entrepreneurs in the culinary sector, such as tofu kitchen entrepreneurs. Accurate and practical COGS will determine success in determining selling prices and maximizing profits. In this dedication, practical and accurate HPP calculation solutions using Microsoft Excel are discussed. Using Excel as a tool allows entrepreneurs to manage data on raw materials, labor costs and overhead costs in a more structured manner. By applying customized formulas and Excel features, kitchen entrepreneurs can calculate COGS quickly, minimize calculation errors, and produce transparent reports. The implementation method is by providing presentation material to Tofu Factory employees. This solution is expected to provide time efficiency and increase profitability for tofu kitchen entrepreneurs in facing the challenges of market competition. The results obtained provide useful knowledge for tofu factory owners and employees who can understand the application of using Excel in determining HPP practically and simply.
Intellectual Capital Disclosure and Corporate Governance Terhadap Biaya Ekuitas dengan Pendekatan Model Ohlson Rivandi, Muhammad; Susanti, Rini; marlina, Marlina; Umar, Desyani
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6041

Abstract

Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used. The cost of equity measurement used in this study is the Ohlson model. This study aims to analyze the effect of intellectual capital disclosure, independent commissioners, and leverage on the cost of equity. The sample of companies used by LQ45 companies listed on the Indonesia Stock Exchange in 2020-2023 was selected using purposive sampling techniques. The analysis method uses panel data regression. The results of this study show that 1) intellectual capital disclosure has no effect on the cost of equity, 2) independent commissioners have a negative and significant effect on the cost of equity and 3) leverage has no effect on the cost of equity. The implications of the research are expected to be used as a basis in future research and provide an overview of intellectual capital disclosure and corporate governance on the cost of equity through the Ohlson model approach..
Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center in Padang City Ananda, Febryandhie; Meirina, Elsa; Hamdani Putra, Gerry; Rivandi, Muhammad; Umar, Desyani
Cahaya Pengabdian Vol. 1 No. 2 (2024): Desember 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v1i2.112

Abstract

The purpose of this activity is so that MSME actors can prepare business proposals and be able to analyze financial statements so that MSMEs are realized as efficient, healthy and high-growth businesses, able to become the people's economic strength and make a great contribution to national economic development. The activity began with observation and correspondence through WA to find out the needs of Micro, Small and Medium Enterprises (MSMEs) Then it was carried out by delivering material related to Improving the Quality of Financial Reports Using the Zahir Application. Community Empowerment Activities for MSMEs Through Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center were carried out in accordance with what was expected. This can be seen from the positive response of MSME actors. It is hoped that in the future similar training and mentoring activities can be held again in order to improve the knowledge and skills of MSME actors in compiling financial statements and analyzing financial statements in order to access capital in banking institutions and other financial institutions
PENGARUH PAD, DAU DAN BELANJA MODAL TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PROVINSI SUMATERA BARAT Dewi, Mike Kusuma; Sabablat, Lisha Ruraria; Meirina, Elsa; Umar, Desyani
Manajerial dan Bisnis Tanjungpinang Vol. 8 No. 2 (2025): Jurnal Manajerial dan Bisnis Tanjung Pinang vol 8 no 2 2025
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

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

Abstract

Tingkat kemandirian keuangan daerah adalah ukuran sejauh mana suatu pemerintah daerah mampu membiayai sendiri kegiatan pemerintahan, pembangunan, dan pelayanan publik tanpa ketergantungan besar pada bantuan pemerintah pusat maupun provinsi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah (PAD), dana alokasi umum (DAU) dan belanja modal terhadap tingkat kemandirian keuangan daerah pada 19 kabupaten/kota di provinsi Sumatera Barat tahun 2019-2022. Hasil penelitian menunjukkan bahwa PAD berpengaruh positif dan signifikan terhadap tingkat kemanidirian keuangan daerah. Dana alokasi umum juga memiliki pengaruh positif dan signifikan terhadap tingkat kemandirian keuangan daerah. Sebaliknya, belanja modal berpengaruh negatif dan signifikan terhadap tingkat kemandirian keuangan daerah. Temuan ini menegaskan perlunya optimalisasi potensi penerimaan daerah dan peningkatan efektivitas belanja modal untuk memperkuat kemandirian keuangan daerah.
Revitalisasi Pemahaman Laporan Keuangan Berbasis SAK EMKM pada UMKM  Kerupuk Azizah Kota Padang Desyani Umar; Muhammad Rivandi; Elsa Meirina; Elvirha Dwi Kartika; Hayu Yolanda Utami; Mike Kusuma Dewi
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/em5qp753

Abstract

This community service aims to revitalize the understanding of MSME Kerupuk Azizah in Padang regarding SAK EMKM-based financial reporting to support business accountability. Post-pandemic, the partner stopped using paid applications and reverted to non-standard manual recording. The method used is participatory engagement through observation, financial education, and Cost of Goods Sold (COGS) simulation. The results showed a significant increase in understanding, with 85% of participants successfully completing a simple recording simulation. The partner actively participated in preparing Balance Sheets, Income Statements, and asset separation. This understanding becomes a foundation for preparing independent, efficient financial reports without software costs.
Analysis of Business Actors' Perceptions and Business Sizes on The Implementation of Sak Emkm in The Fashion Sector in Padang City Frity Ayu Azhari; Elsa Meirina; Dewi Zulvia; Desyani Umar
UPI YPTK Journal of Business and Economics Vol. 11 No. 2 (2026): May 2026
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.v11i2.324

Abstract

This study aims to analyze the influence of business owners' perceptions and company size on the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) in the fashion sector in Padang City. This study uses a quantitative method with a multiple linear regression approach. The population consisted of 340 MSMEs, with a sample of 80 respondents selected using a convenience sampling technique. The data used are primary data collected through questionnaires. The results show that business owners' perceptions have a positive but insignificant influence on the implementation of SAK EMKM. This indicates that although these perceptions are beneficial, they have not fully encouraged business owners to implement accounting standards, because these standards are still considered complex. Meanwhile, company size has a positive and significant influence on the implementation of SAK EMKM, meaning that the larger the business, the greater the need and ability to prepare financial reports in accordance with these standards. At the same time, business owners' perceptions and company size have a significant influence on the implementation of SAK EMKM.
Pengaruh Akuntansi dan Teknologi Informasi terhadap Kualitas Laporan Keuangan UMKM Sektor Kuliner di Kota Padang Umar, Desyani; Ayu, Sinta Gusti; Rivandi, Muhammad; Kartika, Elvirha Dwi
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54824

Abstract

This study aims to analyze the effect of accounting understanding and information technology on the quality of financial reports of MSMEs in the culinary sector in Padang City. The research method used is quantitative research with a survey approach. The data used are primary data obtained through the distribution of questionnaires to MSME actors in the culinary sector in Padang City. The research population consisted of 15,830 business units, with the sampling technique using purposive sampling, resulting in 90 respondents. The data analysis techniques used include instrument testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination test using the SPSS program. The results of the study indicate that accounting understanding has a positive and significant effect on the quality of MSME financial reports, while information technology does not have a significant effect on the quality of financial reports. This study implies that strengthening basic manual accounting competencies for culinary MSME actors is more urgently needed by stakeholders than merely focusing on digitalization, considering that the use of technology has not provided a significant contribution to the quality of financial reporting without a strong foundation in accounting understanding.
Pengaruh Kualitas Sumber Daya Manusia dan Usia Usaha terhadap Kualitas Laporan Keuangan di Sektor Kuliner Kota Padang Lestari, Dika; Umar, Desyani; Zulfia, Dewi; Rivandi, Muhammad
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54844

Abstract

Small and Medium Enterprises (SMEs) play a strategic role as the backbone of the economy, driving economic growth and income equality, particularly in Padang City, which contributes significantly to the GRDP of West Sumatra Province. Despite their significant potential, SMEs still face fundamental challenges, particularly in preparing high-quality financial reports. The low quality of financial reports is caused by limited accounting knowledge, weak human resources (HR) quality, and a lack of business experience, as reflected in the age of the business. This study aims to analyze the influence of HR quality and business age on the quality of financial reports of culinary sector SMEs in Padang City. The method used is a quantitative approach with multiple regression analysis. The sample consisted of 60 fast food SMEs in Padang City in 2025. The results of this study indicate that human resources and business age have a positive and significant influence on the quality of financial reports in fast food SMEs in Padang City. This finding indicates the importance of increasing human resource capacity through training and mentoring, as well as business experience in supporting the preparation of more accurate, relevant, and reliable financial reports. This research is expected to be a basis for the government and related parties in designing policies and programs for empowering SMEs to improve the quality of financial reports and business competitiveness in a sustainable manner.
Co-Authors Ananda, Febryandhie Ayu, Sinta Gusti Dewi, Mike Kusuma Elsa Meirina Frity Ayu Azhari Hayu Yolanda Utami Kartika, Elvirha Dwi Lestari, Dika Marlina Marlina Meirina, Elsa Putra, Gerry Hamdani Rini Susanti Rivandi, Muhammad Sabablat, Lisha Ruraria Zulfia, Dewi Zulvia, Dewi