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<![CDATA[Pengaruh ROE, ROA, EPS dan DER terhadap Harga Saham dengan PER sebagai Variabel Moderasi: Studi Empiris pada Perusahaan LQ-45 di Bursa Efek Indonesia ]]>
<![CDATA[Amelia Prasetya]]>;
<![CDATA[Halkadri Fitra]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.554
<![CDATA[The purpose of this research was to determine how the effect of financial ratios on stock prices. The renewal of this research where this study also aims to determine the role of PER in moderating the effect of ROE, ROA, EPS and DER on stock prices. This study uses the object of research in LQ-45 companies for than 2016-2020 period and obtains samples using the purposive sampling method as many as 21 companies. This research found that variables ROE, ROA, DER had no effect on stock prices with a significance value of 0.994, 0.935 and 0.514 which were greater than 0.05. But the results of this research state that EPS has an effect on stock prices with a significance value of 0. 000 which is less than 0.05. This study found that PER can moderate the relationship between EPS and stock prices with a significance value of 0.000 great we than 0.05 and positive direction, which means that PER can strengthen the relationship between EPS and stock prices. However, PER is not proven to moderate the relationship between ROE, ROA, EPS and DER to stock prices with a significance value of 0.180, 0.334 and 0.521 greater than 0.05. Recommendations for further research are expected to use other independent variables that are considered relevant to the research and use different data processing techniques such as Uji Moderasi Residual.]]>
<![CDATA[Minat Mahasiswa Berkarir Sebagai Auditor Pemerintah: Pengaruh Norma Subjektif, Marketability, dan Penghargaan Finansial ]]>
<![CDATA[Aziza Ananta Putri]]>;
<![CDATA[Halkadri Fitra]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i1.698
<![CDATA[This study aims to examine the effect of subjective norms, marketability, and financial rewards on career choice as external government auditors. The method used in this sampling is using purposive sampling technique. In this study, 166 UNP accounting students class 2018 and 2019. This study uses multiple regression analysis with the help of the SPSS application. The results of this study partially prove that subjective norms, marketability, and financial rewards have a positive effect on students' interest in a career as external government auditors. The limitations of this study are that there is only one object of this research, This study uses a survey method in the form of a questionnaire which allows respondents to fill in the questionnaire not seriously so that it can lead to misleading results, and his research is only limited to 3 factors this allows the neglect of other factors that have a greater influence on career choice as an external government auditor.]]>
<![CDATA[Tinjauan Manajemen Pelaporan dan Pertanggungjawaban Keuangan Desa di Kabupaten Agam Provinsi Sumatera Barat ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Jurnal Kajian Manajemen dan Wirausaha Vol 5, No 1 (2023): Jurnal Kajian Manajemen dan Wirausaha ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmw02145230
<![CDATA[Latar belakang penelitian adalah lahirnya Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa yang didalamnya mengharuskan pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa dilaksanakan secara transparan, akuntabel, partisipatif, tertib dan disiplin. Tujuan penelitian ini adalah untuk mengetahui dan mendapatkan gambaran tentang pelaksanaan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di Kabupaten Agam Provinsi Sumatera Barat. Penelitian ini merupakan penelitian lapangan (field research) dan masuk pada jenis penelitian kuantitatif. Populasi penelitian adalah semua desa di Kabupaten Agam dengan teknik pemilihan sampel secara cara purposive sampling. Pengumpulan data dilakukan dalam bentuk dokumentasi literatur, survey, dan pengisian kuisioner dengan pelaporan dan pertanggungjawaban pengelolaan keuangan desa. Analisis data dilakukan melalui proses pengumpulan data (collection), kemudian seleksi data (reduction), selanjutnya penyajian data (display) dan terakhir adalah pengambilan kesimpulan. Hasil penelitian ini menunjukkan bahwa kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa di kabupaten Agam Provinsi Sumatera Barat berdasarkan indikator Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 sudah terlaksana dengan baik oleh aparatur desa dan pihak lainnya yang terlibat dalam kegiatan pelaporan dan pertanggungjawaban pengelolaan keuangan desa tersebut. Untuk itu disarankan supaya pemerintahan desa di kabupaten Agam supaya dapat mempertahankan pelaksanaan manajemen pelaporan dan pertanggungjawaban pengelolaan keuangan ini. Apabila diperlukan maka pemerintah desa dapat membuat peraturan teknis tentang pelaporan dan pertanggungjawaban pengelolaan keuangan di masing-masing desa sehingga akan memudahkan setiap aparatur yang melaksanakan kegiatan tersebut.]]>
<![CDATA[PKM PELATIHAN TRADING SAHAM ONLINE PADA GURU MGMP (MAJELIS GURU MATA PELAJARAN) AKUNTANSI DAN EKONOMI SMA/SMK SE- KOTA PARIAMAN ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Fefri Indra Arza]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Journal of Community Service Vol 2 No 2 (2020): JCS, December 2020 ]]>
Publisher : <![CDATA[Ikatan Dosen Menulis ]]>
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DOI: 10.56670/jcs.v2i2.54
<![CDATA[Teknologi perdagangan saham telah berkembang dari cara tradisional hingga cara online seperti saat sekarang ini, sehingga membuat masyarakat yang terlibat dalam perdagangan saham ini harus menyesuaikan diri, termasuk juga dunia pendidikan tingkah sekolah menengah atas (SMA). Majelis Guru Mata Pelajaran (MGMP) Ekonomi dan Akuntansi Kota Pariaman berkeinginan untuk meningkatkan pengetahuan dan pemahaman serta praktek guru ekonomi dan akuntansi tentang perdagangan saham di Bursa Efek Indonesia (BEI). Berdasarkan survey identifikasi masalah maka tim kegiatan pengabdian kepada masyarakat melaksanakan kegiatan pelatihan dan praktek terbimbing kepada guru yang tergabung dalam MGMP Ekonomi dan Akuntansi Kota Pariaman tentang perdagangan saham secara online dengan menghadirkan narasumber dari BEI Perwakilan Sumatera Barat, Perusahaan Sekuritas Perwakilan Sumatera Barat dan Tim Galeri Investasi Bursa Efek Indonesia (GIBEI) Fakultas Ekonomi Universitas Negeri Padang. Berdasarkan kegiatan ini maka guru mendapatkan pemahaman dan pengalaman tentang transaksi perdagangan saham di BEI secara online, sehingga sangat membantu proses belajar mengajar di bangku sekolah.]]>
<![CDATA[Tinjauan Penatausahaan Keuangan Nagari di Kabupaten Agam dengan Menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Wenni Futria Mori]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.837
<![CDATA[This study aims to determine the governance of village financial administration in Agam District, West Sumatra Province. This research is a field research (field research) and included in the type of quantitative descriptive research. The study population was all village apparatus in Agam Regency using a purposive sampling technique with sample criteria being village apparatus who carry out direct activities in the field of village finance. Collecting data in the form of literature documentation, surveys, and filling out questionnaires about village financial administration. Data analysis was carried out through a reduction process, then display and finally the conclusion and verification. The results of this study indicate that village financial administration activities in Agam district, West Sumatra Province, based on the indicators of Minister of Home Affairs Regulation Number 20 of 2018, have been implemented in the very good category by village officials with a percentage of 90.91% and in the good category with a score of 9.00. For this reason, it is hoped that the village government in Agam district will be able to maintain the implementation of this financial administration and if necessary, the village government can make technical regulations regarding the administration of financial management in each village so that it will make it easier for each apparatus carrying out these activities.]]>
<![CDATA[Effect of asset structure, liquidity on financial performance with leverage as a mediation (intervening) on companies listed Jakarta Islamic Index ]]>
<![CDATA[Hanifa Yosmawardani -]]>;
<![CDATA[Halkadri Fitra]]>
<![CDATA[ Financial Management Studies Vol. 1 No. 2 (2021): Financial Management Studies ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jkmk.v1i2.9
<![CDATA[This study aims to see the effect of asset structure, liquidity on financial performance with leverage as an intervening variable in companies listed on the Jakarta Islamic Index. This research is classified as a quantitative research. The population in this study were all companies listed in the Jakarta Islamic Index 2014-2019. The sample in this study was determined by purposive sampling, the criteria used to select the sample were all sharia-based companies listed on the Jakarta Islamic Index (JII) on the Indonesia Stock Exchange for the period 2014-2019; consecutive companies included in the Jakarta Islamic Index during 2014-2019. The sample in this study is 89 annual reports listed in the Jakarta Islamic Index which are included in the sample of this study. The type of data used is secondary data from the website www.idx.co.id. This study uses a data analysis approach, namely Structure Equation Modeling (SEM). The type of SEM method used in this research is Partial Least Square Path Modeling (PLS-SEM). The results of this study found that there is a direct and significant influence between asset structure and liquidity on leverage on the Jakarta Islamic Index; There is a direct and significant influence between asset structure, leverage on financial performance on the Jakarta Islamic Index; There is no significant direct effect between liquidity on financial performance on the Jakarta Islamic Index; There is an indirect and significant influence between asset structure and liquidity on financial performance through leverage as the mediating variable.]]>
<![CDATA[PELATIHAN PENINGKATAN PEMAHAMAN PEMANFAATAN APLIKASI SISTEM KEUANGAN DESA (NAGARI) DI KABUPATEN AGAM ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/cdj.v4i4.19907
<![CDATA[Kegiatan pelatihan peningkatan pemahaman pemanfaatan aplikasi sistem keuangan desa (nagari) di Kabupaten Agam dilaksanakan sebagai salah satu bentuk kegiatan pengabdian kepada masyarakat dengan tujuan untuk meningkatkan kemampuan aparatur desa di bidang pengelolaan keuangan desa sehingga menjadi sumber baru atau referensi tambahan bagi kepala urusan keuangan desa dalam hal perencanaan, pelaksanaan, penatausahaan dan pelaporan serta pertanggungjawaban pengelolaan keuangan desa. Urgensi pelatihan pengelolaan keuangan desa adalah ketidaktahuan perangkat desa yang maksimal dalam aplikasi sistem keuangan desa terutama dalam pemanfaatan fitur-fitur yang tersedia sehingga akan mempengaruhi terhadap kualitas pelaporan dan pertanggungjawaban keuangan desa. Kegiatan dilaksanakan di Kantor Camat Ampek Angkek Kabupaten Agam Provinsi Sumatera Barat dengan jumlah peserta 47 orang kepala urusan keuangan desa dari 9 kecamatan yang berada di Kabupaten Agam dan menghadirkan narasumber dari Dinas Pemberdayaan Masyarakat dan Nagari Kabupaten Agam dan Tim Dosen Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Negeri Padang. Kegiatan pengabdian ini dirancang dalam bentuk pelatihan dan berdasarkan hasil evaluasi kegiatan diperoleh hasil terjadi peningkatan pemahaman peserta yang tinggi terhadap pemanfaatan aplikasi sistem keuangan desa.]]>
<![CDATA[Pengaruh Implementasi Akuntansi Berbasis Akrual, Sistem Pengendalian Intern dan Teknologi Informasi terhadap Kualitas Laporan Keuangan: Studi pada Pemerintahan Daerah Padang Pariaman ]]>
<![CDATA[Gimeilia Sarma]]>;
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Dewi Pebriyani]]>
<![CDATA[ Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jnka.v1i1.5
<![CDATA[This study aims to see 1) The application of accrual-based accounting has an effect on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government, 2) Technology and information have a significant influence on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government. 3) The internal control system affects the quality of financial reports in the Padang Pariaman Regional Government. Padang Pariaman. 4) The application of accrual-based accounting, internal control systems and information technology have a significant influence on the quality of financial reports in the Padang Pariaman Regional Government. This study utilizes a quantitative design because this study is presented statistically. The population used in this research is 44 Regional Apparatus Work Units in the financial sector throughout Padang Pariaman Regency consisting of 427 employees based on data from the Personnel Service, Padang Pariaman Regency Education and Training Office in 2019. This research was carried out by distributing 207 questionnaires which will be distributed directly to the public. Regional Apparatus Work Unit in the financial section of Padang Pariaman Regency. Analysis of the data used in this study is using multiple regression analysis. Based on the results of the study, it was found that 1) The implementation of accrual-based accounting had a significant effect on the quality of the financial statements of the Padang Pariaman Regency Government. 2) The internal control system has a significant effect on the quality of the financial reports of the Padang Pariaman Regency Government. 3) The use of information technology has a significant effect on the quality of the financial statements of the Regional Government of Padang Pariaman Regency.]]>
<![CDATA[Program Kemitraan Pelatihan Sertifikasi Halal Gratis (Sehati) Untuk UMKM di Kecamatan Kamang Magek Kabupaten Agam ]]>
<![CDATA[Hendri Andi Mesta]]>;
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Mike Triani]]>;
<![CDATA[Miftahul Khair]]>;
<![CDATA[Venny Irmi]]>
<![CDATA[ Manaruko: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Manaruko: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/manaruko.v2i2.20
<![CDATA[Kamang Magek District in Agam Regency has 177 small industries with 708 workers and 2 large industries with 51 workers. The products produced are dominated by the food sector so that product halalness is the main thing to pay attention to. Along with this, activities are needed regarding the need for the halalness of a product that will be consumed by the public for existing industrial players. Through the initiation of the Nagari government, Kamang Hilia sent a request to LPPM Padang State University to carry out community service activities regarding product halal certification. Community service activities are carried out by inviting resource persons from the Padang State University Halal Center in the form of training and discussions as well as assistance in the process of obtaining halal certification. This activity will succeed the Sehati program targeted by the government, especially for the province of West Sumatra. With this training, communication and supervision of industry players is getting better and opening opportunities for small partner industries to obtain a significant number of halal certificates.]]>
<![CDATA[Peningkatan Kapasitas Pemahaman Aparatur Nagari Kamang Hilia Kabupaten Agam tentang Penatausahan, Pelaporan dan Pertanggungjawaban Keuangan Dana Desa ]]>
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Herlina Helmy]]>;
<![CDATA[Hendri Andi Mesta]]>;
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Mike Triani]]>
<![CDATA[ Manaruko: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Manaruko: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/manaruko.v2i2.21
<![CDATA[This community service activity in Nagari Kamang Hilia, Agam Regency was motivated by the issuance of Law Number 6 of 2014 and Minister of Home Affairs Regulation Number 20 of 2018 as well as the many village officials in various regions of Indonesia who have legal cases related to the use of village funds. The aim of this activity is to provide understanding for village officials about planning, administration, reporting and accountability of village finances so as to contribute to the creation of a transparent, accountable, participatory, orderly and disciplined nagari financial management system. This activity presents resource persons who are competent in the fields of planning, administration, reporting and accountability as well as supervision of village finances. The activity pattern is carried out in the form of lectures, training and discussions as well as mentoring with 30 participants. The activity ran smoothly and participants' understanding of nagari financial management increased.]]>
