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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis ANDHARUPA EKONOMIS : Journal of Economics and Business Economac: Jurnal Ilmiah Ilmu Ekonomi Jambura Accounting Review PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Menara Ilmu Jurnal Ilmiah Manajemen dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Studi Akuntansi, Keuangan, dan Manajemen Journal of Community Service Menara Pengabdian Jurnal Informatika Ekonomi Bisnis Financial Management Studies Jurnal Nuansa Karya Akuntansi Jurnal Penelitian Pendidikan Indonesia Manaruko: Jurnal Pengabdian Masyarakat Analisa: Jurnal Manajemen dan Akuntansi
Fitra, Halkadri
Universitas Nageri Padang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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

Abstract

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

Abstract

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.
PENGARUH KEPEMILIKAN KELUARGA DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Patrisia, Dina; Fitra, Halkadri; Febrianti, Luli
Jurnal Ilmiah Manajemen & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.459 KB)

Abstract

Pengaruh kepemilikan keluarga dan kepemilikan institusional terhadap nilai perusahaan. Tujuan penelitian ini adalah menyelidiki pengaruh kepemilikan keluarga dan kepemilikan Institusional terhadap nilai perusahaan. Populasi pada penelitian terdiri atas seluruh perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2012-2016. Pengambilan sampel didasarkan pada purposive sampling dengan kriteria kelengkapan data, sehingga total sampel terdiri atas 559 pengamatan. Data yang digunakan adalah secondary data. Analisis data menggunakan metode Multiple regression. Hasil analisis data memperlihatkan bahwa kepemilikan keluarga dengan pengukuran dummy  keterlibatan dalam jajaran direksi atau komisaris memiliki pengaruh negative terhadap nilai perusahaan. Sementara kepemilikan Institusional memiliki tidak memiliki pengaruh terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Transparansi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa Fitra, Halkadri; Syofyan, Erfrizal; Masdupi, Erni; Mulyani, Erly; Taqwa, Salma; Halmawati, Halmawati
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1906

Abstract

This research aims to examine the influence of apparatus competency, organizational commitment, transparency and community participation on accountability in managing village funds in Agam Regency, West Sumatra Province. This type of research is quantitative research, with data collection using primary data, namely distributing questionnaires to respondents. The research population was heads of village financial affairs throughout Agam Regency with samples taken using the full sampling method totaling 92 samples. The data processing method in this research is the multiple linear regression analysis method. The results of this research show that the variables of apparatus competency, organizational commitment and community participation have a positive but not significant effect on accountability in managing village funds, while transparency has a positive and significant effect on accountability in managing village funds.
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi: Studi Empris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Faridzan, Muhammad Nadhif; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3497

Abstract

The large number of companies with below-standard firm values indicates a lack of investor confidence in mining companies in recent years. Meanwhile, during the same period, companies were also required to report a sustainability report based on the Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017. This study aims to determine the effect of sustainability reporting on firm value with financial performance as a mediating variable, conducted on mining companies in the period 2021–2024. This research is a quantitative study using secondary data, with 87 mining company samples after outlier removal, which were then processed using the SmartPLS 4 application. The results show that sustainability reporting does not have a significant effect on firm value, while financial performance cannot mediate the relationship between sustainability reporting and firm value. It is suggested that future research increase the number of samples, consider adding other independent variables that may significantly affect firm value, and modify or complement the measurements of financial performance and firm value with alternative indicators.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Luas Wilayah terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi Zahra, Hanifah; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3611

Abstract

This study aims to examine the effect of local income, general allocation funds, and regional size on capital expenditure, with economic growth as a moderating variable, in local governments in Sumatra during the 2021–2023 period. This research uses a quantitative approach. Samples were selected using a purposive sampling technique with a total of 246 local governments in Sumatra during the 2021–2023 period. Data were analyzed using Moderated Regression Analysis (MRA) with EViews 13. Based on the analysis result, it was concluded that local income, general allocation funds, and regional size had a positive and significant effect on capital expenditure. This means that higher local income, increased general allocation funds, and larger regional size increase both the need for and the capacity to allocate capital expenditure. However, economic growth was unable to moderate the relationship between local income, general allocation funds, and regional size on capital expenditure.
Bimtek Pengawasan Pengelolaan Keuangan di Nagari Salimpek Kabupaten Solok Provinsi Sumatera Barat: The Technical Guidance on Financial Management Oversight in Nagari Salimpek, Solok Regency, West Sumatra Province Sari, Vita Fitria; Fitra, Halkadri; Sebrina, Nurzi; Taqwa, Salma; Cheisviyanny, Charoline; Helmy, Herlina; Syofyan, Efrizal
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (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.v10i11.10598

Abstract

The Technical Guidance (Bimtek) on Financial Management Oversight, held in Nagari Salimpek, Solok Regency, West Sumatra Province, aimed to strengthen the capacity of nagari officials in establishing transparent, accountable, and legally compliant financial governance. The activity involved the Nagari apparatus, the Nagari Consultative Body (BPN), and community representatives, with a focus on enhancing knowledge and skills in monitoring, reporting, and controlling the use of Nagari funds. The implementation of Bimtek employed methods such as material delivery, interactive discussions, case studies, and simulations to prepare oversight documents using digital applications. The results indicated an improvement in participants' understanding of village financial management procedures in accordance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018, as well as the applicable regulations in Solok Regency and the principles of public accountability. Participants were also able to identify potential risks of fund misuse and develop preventive strategies and effective monitoring mechanisms. Based on the post-activity evaluation, the achievement rates were 87% for knowledge, 85% for skills, and 95% for commitment awareness. This program is expected to serve as a model for continuous capacity-building in other nagaris in Solok Regency, enabling them to achieve professional and integrity-based village financial governance.
Determinasi Capaian Pembangunan Desa di Sumatera Barat: Bukti Empiris dari Efektivitas Dana Desa, Efisiensi Belanja Modal, dan Kapasitas Fiskal Daerah Halkadri Fitra; Muhammad Nadhif Faridzan; Salma Taqwa; Dewi Pebriyani; Vita Fitria Sari; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4548

Abstract

Fiscal decentralization implemented through the Village Fund program is expected to promote sustainable improvements in village development. This study examines the effects of Village Fund utilization effectiveness, capital expenditure efficiency, and regional fiscal capacity on village development performance, as measured by the Village Development Index (IDM), in West Sumatra Province. A quantitative causal research design was employed, using panel data regression analysis to assess the relationships among the variables. The results indicate that the effectiveness of Village Fund utilization does not have a statistically significant impact on the IDM. In contrast, capital expenditure efficiency and regional fiscal capacity exhibit positive and significant effects on village development outcomes. These findings suggest that development performance is driven more by the quality of budget management and the strength of regional fiscal capacity than by budget absorption levels alone. From a theoretical perspective, this study reinforces the relevance of the value for money principle and the capacity-based development approach in village development studies. In practical terms, the findings highlight the need for local governments to prioritize improvements in spending efficiency and fiscal capacity in order to enhance the developmental impact of Village Funds.
Pengaruh Kompetensi, Pengendalian Internal, dan Moralitas Aparat terhadap Kecurangan Keuangan Desa melalui Praktik Akuntabilitas Sebagai Variabel Mediasi Diva Putri Meisya; Halkadri Fitra
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.254

Abstract

Penelitian ini bertujuan menganalisis pengaruh kompetensi aparatur, sistem pengendalian internal, dan moralitas aparatur terhadap kecurangan pengelolaan keuangan desa dengan praktik akuntabilitas sebagai variabel mediasi. Kebaruan penelitian ini terletak pada pengujian praktik akuntabilitas sebagai mekanisme mediasi yang menjelaskan keterkaitan antara faktor individual aparatur dan sistem pengendalian dalam konteks pemerintahan desa. Penelitian ini juga memberikan perspektif empiris mengenai pentingnya integrasi faktor sumber daya manusia dan tata kelola keuangan desa dalam pencegahan kecurangan. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 210 aparatur pemerintah desa di Kota Pariaman dan dianalisis dengan Structural Equation Modeling Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, dan moralitas aparatur berpengaruh signifikan terhadap kecurangan pengelolaan keuangan desa, serta praktik akuntabilitas terbukti memediasi pengaruh ketiga variabel tersebut.
Effectiveness of product photography in improving consumer engagement on digital media platforms Erni Masdupi; Tri Kurniawati; Halkadri Fitra; Dini Faisal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 12 No. 1 (2026): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020266893

Abstract

This study aimed to analyze the improvement of product photography knowledge and skills among craftsmen and partners of the Pinjaik Patah Embroidery Gallery, BUMNag Panampuang Saiyo, Agam Regency, West Sumatra, following product photography training for digital marketing purposes. A qualitative descriptive approach was employed. Data were collected through direct interviews, observation, and documentation of product photographs before and after the training. The evaluation focused on three key aspects of product photography, namely lighting and contrast, background selection, and object arrangement and composition. Product photographs published on the gallery’s Instagram account were used as the primary evidence of skill development. The findings revealed improvements in participants’ understanding and application of product photography techniques. Post-training photographs demonstrated better lighting utilization, stronger visual contrast, more consistent background selection, and improved photo composition, resulting in more attractive and persuasive product presentations for digital marketing. Product photography training effectively enhanced the basic competencies of MSME craftsmen and partners, enabling them to produce higher-quality visual content and strengthen their digital marketing performance through social media platforms.
Co-Authors Agustin, Henri Ahmad Rahbani Sulaiman S Al Arasy, Habib Alpon Satrianto Amelia Cahyati, Suci Amelia Prasetya Aminarti, Aminarti Andi Mesta, Hendri Ardi, Giffary Aulia Rahman, Faishal Ayola, Pebiana Aziza Ananta Putri Callista Nabilah, Shafira Charoline Cheisviyanny Daulay, Putri Abellia Dewi Pebriyani Dewi Pebriyani Dewi Pebriyani Dian Indah Hayati Dina Patrisia Dini Faisal Diva Putri Meisya Diva Putri Meisya Doni saputra Dwi Zulfi, Fara Efrizal Syofyan Efrizal Syofyan Erinos Erinos Erly Mulyani Erly Mulyani Erni Masdupi Erni Masdupi Ery Mulyani Faisal, Dini Farhan, Ananda Faridzan, Muhammad Nadhif Febri Mukhlis Febrianti, Luli Fefri Indra Arza Fefri Indra Arza Fefri Indra Arza Ferdiansya, Ferdiansya Finna Khairatun Hisanun Muhardi Firlana Firlana Grizmaldy, Fastri Prisma Gustina, Puspita Halmawati Halmawati Halmawati, Halmawati Hanifa Yosmawardani - Helmy, Herlina Hendri Andi Mesta Henri Agustin Henri Agustin Herlina Helmy Husna, Imalatul Husnil Khatimah Intan Nurbaiti Fawziah Lara Al Ashry Lara Al-Ashry Luli Febrianti Marta, Joan Maulana Ihsan, Maulana Miftahul Khair Muhammad Nadhif Faridzan Mustika Randhy Saputri Nayang Helmayunita Nelonda, Selli Novya Zulva Riani NURUL ANNISA Nurzi Sebrina Nurzi Sebrina Pathoroni, Hefri Patrisia, Dina Pebriyani, Dewi Putra, Rino Dwi R. Sapto Hendri Boedi Soesatyo Ra'atalia Hannum Rendy Andryan Rino Dwi Putra Rosyeni Rasyid Rubi, Samila Salma Taqwa Salma Taqwa Sapta Jonesti, Abi Sarma, Gimeilia Sintia Rama Dani Sri Mulyani Suci Oktavia, Suci Suci Ramadhani Suhandai, Imel Syofyan, Erfrizal Syofyan, Hamad Tiara Shasabillah Geofanny Tri Kurniawati Tri Kurniawati, Tri Triani, Mike Tsani, Raihan Ulal Zilfarid, Maf Venny Irmi Vita Fitria Sari Wahyuni, Nina Wenni Futria Mori Yola Fionita Yovani, Yovani Yuza Sari, Astri Zahra, Hanifah Zahro ilmi Efendi Zasabila, Dilla