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Upaya Pengurangan Hama Tumbuhan Melalui Program Pembuatan Pestisida Nabati di Jorong Aie Karuah Nagari Salimpek Kabupaten Solok Fitra, Halkadri; Dwi Zulfi, Fara; Amelia Cahyati, Suci; Aminarti, Aminarti; Suhandai, Imel; Tsani, Raihan
Manaruko: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Manaruko: Jurnal Pengabdian Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/manaruko.v4i1.50

This community service activity aims to educate and empower the residents of Jorong Aie Karuah, Nagari Salimpek, Lembah Gumanti Subdistrict, Solok Regency in reducing plant pests through the production and application of botanical pesticides. The main issue faced by local farmers is the high incidence of pest attacks and their dependence on chemical pesticides, which have negative impacts on the environment and human health. The program was conducted through counseling sessions, training, and hands-on practice in making botanical pesticides using natural ingredients such as soursop leaves, garlic, and lemongrass. The results of the activity showed strong community enthusiasm and an initial adoption of botanical pesticides in local farming practices. This initiative is expected to raise awareness of environmentally friendly agriculture and help reduce production costs for farmers. Furthermore, the program supports the community’s self-reliance in addressing agricultural problems sustainably

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Annisa, Nurul; Fitra, Halkadri
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.102

This research examines the influence of Human Resource Competence, Utilization of Information Technology, Organizational Commitment, Government Accounting Standards, and Good Government on the Quality of Local Government Financial Reports. Using a quantitative approach, data were collected through questionnaires from 60 Regional Apparatus Organizations (OPD) employees in Padang City, selected through purposive sampling. Data analysis was conducted using Multiple Linear Regression Analysis to measure the simultaneous effects of these factors on the quality of financial reports. The results indicate that human resource competence and utilization of information technology have a significant positive effect on the quality of financial reports. Organizational commitment has a minor effect. Government accounting standards and good government also have a significant positive effect, enhancing the transparency and accountability of financial reports. Overall, the competence of human resources, information technology, accounting standards, and good governance are important for improving the quality of financial reports, while organizational commitment has little impact.

Pengaruh Green accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan: Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI periode 2019-2023 Husna, Imalatul; Helmayunita, Nayang; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2572

The aim of this research is to examine the impact of the implementation of Green Accounting and Environmental Performance on the Financial Performance of Companies in the mining sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research used the multiple linear regression method with the assistance of SPSS software. The research sample was selected using a purposive sampling technique; from 46 companies in the population, 21 companies were chosen as samples. The results showed that the implementation of Green Accounting negatively affects the financial performance of companies (Tobin's Q). Meanwhile, Environmental Performance has no effect on the Financial Performance of Companies.

Pengaruh Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Kota Payakumbuh Yovani, Yovani; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2915

This study aims to examine the impact of implementing accounting information systems, internal control systems, and human resource competencies on the quality of financial reports in Payakumbuh City. The research population consisted of 31 regional apparatus organizations (OPDs) in Payakumbuh City. Samples were selected using a purposive sampling technique with a total of 62 respondents representing the saturated sample. The data were analyzed using multiple linear regression analysis. The findings revealed that: 1) The application of accounting information systems significantly influences the quality of financial reports of regional apparatus organizations in Payakumbuh City. 2) The internal control system significantly affects the quality of financial reports of these organizations. 3) Competence of human resources significantly impacts the quality of their financial reports. For future studies, it is recommended to incorporate direct interview methods for data collection, include additional variables to verify the consistency of findings, and broaden the scope of the research objects to enhance generalizability.

Peran Mediasi Partisipasi Masyarakat dalam Pengaruh Kompetensi Aparatur dan Tranparansi terhadap Akuntabilitas Pengelolaan Dana Desa Fitra, Halkadri; Agustin, Henri; Mulyani, Erly; Taqwa, Salma; Halmawati, Halmawati
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3086

This study aims to examine the influence of apparatus competence and transparency in village fund management on the accountability of village fund management, with community participation as a mediating variable. Community participation is included as a mediating variable because the active involvement of village residents in the planning, implementation, and evaluation of village programs is believed to strengthen the relationship between competence and transparency with accountability. This study employs a quantitative approach using a survey method involving village fund financial management officials, with a total sample of 86 respondents. The data were analysed using path analysis techniques to test both the direct and indirect relationships among the variables. The results of the direct relationship analysis show that the apparatus competence variable does not have a significant effect on community participation, but it does have a positive and significant effect on the accountability of village fund management. Meanwhile, transparency has a positive and significant effect on both community participation and the accountability of village fund management. In addition, community participation has a positive and significant effect on the accountability of village fund management. For the indirect relationship, the results indicate that community participation does not mediate the relationship between apparatus competence and the accountability of village fund management. However, community participation has a positive and significant mediating effect in the relationship between transparency and the accountability of village fund management.

Pengaruh Efisiensi Operasional, Pertumbuhan Perusahaan dan Struktur Modal terhadap Profitabilitas pada Perusahaan Sektor Transportasi dan Logistik di Bursa Efek Indonesia Daulay, Putri Abellia; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2917

This research examines the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange in relation to (1) operational efficiency, (2) company growth, and (3) capital structure. In addition, firm size was employed as a control variable. The research population includes all transportation and logistics companies registered on the Indonesia Stock Exchange, with 22 companies selected through purposive sampling based on the criteria of consistently publishing financial reports from 2019 to 2023, resulting in 71 observation data. Data were analyzed using multiple linear regression with IBM SPSS Statistics 25. The findings reveal that (1) operational efficiency has a significant positive effect on profitability, (2) company growth also significantly enhances profitability, while (3) capital structure shows no significant influence on profitability in transportation and logistics companies. This study adds to the body of empirical research on the factors that influence profitability in developing countries, specifically in the logistics and transportation industry in Indonesia. In order to enhance financial performance, managers should prioritize efficiency improvements and sustainable growth plans. Investors and policymakers may also use the findings as a guide for assessing the stability and future prospects of the industry.

The Effect of Capital Structure, Sales Growth, Cash Turnover, and Firm Size on Profitability Mediated by Operational Effiency: Evidance from Healthcare Industry Listed on IDX Syofyan, Hamad; Fitra, Halkadri
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1290

This study examines the effect of capital structure, sales growth, cash turnover, and firm size on profitability mediated by operational efficiency in Indonesia’s healthcare industry listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The healthcare sector is a capital-intensive industry that faces high operational costs and complex regulations, leading to fluctuating profitability despite strong sales growth. This topic is relevant because previous studies provide inconsistent findings regarding the relationship between leverage and profitability in capital-intensive firms. The research adopts a quantitative approach using secondary data from financial statements of healthcare companies listed on IDX. Samples were selected through a purposive sampling technique, and panel data regression with the Fixed Effect Model (FEM) was used for hypothesis testing. Operational efficiency was analyzed as a mediating variable through the Sobel test to examine indirect effects. The findings of this study indicate that capital structure (DER) and firm size have a significant negative effect on operational efficiency. However, capital structure does not significantly affect profitability (ROA), while firm size has a significant negative effect on profitability (ROA). The results also show that sales growth and cash turnover have no significant effect on operational efficiency. Furthermore, operational efficiency is proven to mediate the negative and significant effects of capital structure and firm size on profitability (ROA), but it does not mediate the relationship between sales growth and cash turnover with profitability (ROA).These findings imply that healthcare companies should optimize their capital structure and asset utilization while enhancing operational efficiency to sustain profitability.

The Effect of Capital Structure, Sales Growth, Cash Turnover, and Firm Size on Profitability Mediated by Operational Effiency: Evidance from Healthcare Industry Listed on IDX Syofyan, Hamad; Fitra, Halkadri
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1290

This study examines the effect of capital structure, sales growth, cash turnover, and firm size on profitability mediated by operational efficiency in Indonesia’s healthcare industry listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The healthcare sector is a capital-intensive industry that faces high operational costs and complex regulations, leading to fluctuating profitability despite strong sales growth. This topic is relevant because previous studies provide inconsistent findings regarding the relationship between leverage and profitability in capital-intensive firms. The research adopts a quantitative approach using secondary data from financial statements of healthcare companies listed on IDX. Samples were selected through a purposive sampling technique, and panel data regression with the Fixed Effect Model (FEM) was used for hypothesis testing. Operational efficiency was analyzed as a mediating variable through the Sobel test to examine indirect effects. The findings of this study indicate that capital structure (DER) and firm size have a significant negative effect on operational efficiency. However, capital structure does not significantly affect profitability (ROA), while firm size has a significant negative effect on profitability (ROA). The results also show that sales growth and cash turnover have no significant effect on operational efficiency. Furthermore, operational efficiency is proven to mediate the negative and significant effects of capital structure and firm size on profitability (ROA), but it does not mediate the relationship between sales growth and cash turnover with profitability (ROA).These findings imply that healthcare companies should optimize their capital structure and asset utilization while enhancing operational efficiency to sustain profitability.

Pelatihan Studi Kelayakan Unit Usaha BUMNag Kamang Hilia Kabupaten Agam Provinsi Sumatera Barat: Feasibility Study Training for BUMNag Business Units in Kamang Hilia, Agam Regency, West Sumatra Province Pebriyani, Dewi; Fitra, Halkadri; Sulaiman S, Ahmad Rahbani; Hayati, Dian Indah; Fawziah, Intan Nurbaiti; Taqwa, Salma; Putra, Rino Dwi
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10551

The feasibility study training program for BUMNag Kamang Hilia, Agam Regency, West Sumatra, was designed to enhance the capacity of village officials, BUMNag managers, and the local community in planning, analyzing, and developing business units that leverage local potential. This training emphasized the importance of well-structured and data-driven business planning before establishing or expanding business units, thereby increasing the likelihood of success and reducing potential risks. The materials combined theoretical concepts with practical applications, covering the fundamentals of feasibility studies and analyses of market, technical, managerial, legal, social, and financial aspects. Participants were also trained in conducting risk assessments and preparing feasibility recommendations. A participatory learning approach was adopted through group discussions, case studies, document preparation simulations, and presentations, enabling participants to apply their knowledge directly to real local business opportunities. The training significantly improved participants' knowledge and analytical skills, fostering more professional BUMNag management. In the long term, it is expected to generate economically viable business units, optimize local resource utilization, and contribute to the economic independence of the nagari.

Pengaruh Implementasi Akuntansi Berbasis Akrual, Sistem Pengendalian Intern dan Teknologi Informasi terhadap Kualitas Laporan Keuangan: Studi pada Pemerintahan Daerah Padang Pariaman Sarma, Gimeilia; Fitra, Halkadri; Pebriyani, Dewi
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.5

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.

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