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All Journal JAM EKONOMIS : Journal of Economics and Business Economac: Jurnal Ilmiah Ilmu Ekonomi Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Dharma Andalas Nakhoda: Jurnal Ilmu Pemerintahan Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Mustika, Rasyidah
Politeknik Negeri Padang
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Peningkatan Kompetensi Siswa dan Guru SMK dengan Pelatihan Aplikasi ABSS Mustika, Rasyidah; Afni, Zalida; Rosita, Irda
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v1i1.6

Abstract

Tuntutan dunia kerja yang semakin tinggi terhadap lulusan SMK agar mampu menggunakan aplikasi komputer dalam setiap bidang ilmu, salah satunya akuntansi. Hal ini terkait dengan Ujian Kompetensi yang diselenggarakan oleh sekolah-sekolah dan menjadi syarat bagi siswa SMK. Setiap lulusan SMK program studi akuntansi, harus mampu mengoperasikan aplikasi komputer akuntansi, yaitu ABSS Accounting. SMKN 2 Pariaman, memiliki keterbatasan Sumber Daya dalam pengajaran aplikasi komputer akuntansi, khususnya aplikasi ABSS dalam penyusunan dalam keuangan perusahaan manufaktur, selain itu kondisi pandemi yang selama ini terjadi, membuat pembelajaran dilaksanakan secara online, berdampak kepada siswa yang tidak paham dengan penggunaan aplikasi komputer akuntansi (ABSS) ini, karena tidak bisa praktik secara langsung. Pelatihan Penyusunan Laporan Keuangan Perusahaan Manufaktur (job order costing) dengan aplikasi ABSS dilakukan untuk siswa dan Guru SMKN 2 Pariaman. Kegiatan meliputi penyusunan modul ajar penggunaan Aplikasi ABSS untuk perusahaan manufaktur bagi guru program studi akuntansi agar bisa digunakan dalam proses belajar mengajar ke depannya. Kegiatan pelatihan sudah terlaksana dengan baik. Pelatihan ini diikuti oleh 26 orang siswa dan 4 orang guru jurusan Akuntansi SMKN 2 Pariaman.
Optimalisasi Kompetensi Akuntansi melalui Pelatihan Aplikasi Accurate bagi Siswa dan Guru di SMK Taruna 1 Padang Mustika, Rasyidah; Wirahadi Ahmad, Afridian; Dwiharyadi, Anda; Endrawati, Endrawati; Santi, Elfitri
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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Abstract

The training on the use of Accurate software at SMK Taruna 1 Padang aims to enhance the competence and professionalism of accounting students and teachers in preparing digital financial statements. This activity is part of a community service program conducted by a team of lecturers from Politeknik Negeri Padang (PNP). Accurate Accounting, known as a user-friendly accounting software, is widely used in the industry for preparing financial reports in service, trading, and manufacturing companies. The software is also aligned with Indonesian tax regulations, making it a vital skill for SMK graduates entering the workforce. The training was attended by 22 students and 2 teachers from SMK Taruna 1 Padang. One of the identified challenges is the absence of a specific curriculum teaching the use of Accurate at the school, which could leave graduates lacking relevant skills for industry demands. Therefore, this training was designed to bridge that gap, focusing on mastering the use of Accurate Accounting in preparing corporate financial statements. The results of the training have successfully improved the technical skills of both students and teachers in operating the accounting software. Furthermore, the outcomes of this program include training modules, tutorial videos, media publications, and scientific article publications in national journals. It is hoped that these efforts will support the development of accounting competencies among students and strengthen the professionalism of teachers at SMK Taruna 1 Padang.
Dinamika Implementasi Kebijakan Transformasi Eks PNPM Menjadi BUM Desa Bersama di Kecamatan Sungai Tarab Fitri, Ulya; Dahlan, Dewi; Mustika, Rasyidah; Ramadhani, Rindi
Nakhoda: Jurnal Ilmu Pemerintahan Vol 22 No 1 (2023)
Publisher : Laboratorium Jurusan Ilmu Pemerintahan FISIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35967/njip. v22i1.386

Abstract

This study describes the dynamics of the policy of transferring former PNPM to Village Owned Enterprises (BUM Desa). This transfer is based on Government Regulation No. 11 of 2021 concerning the BUM Desa. This research was conducted in the former PNPM Sungai Tarab District. The purpose of this study is to examine how this transformation took shape and what were the obstacles faced by UPK DAPM Lenggogeni, who was a former PNPM, in transforming into a Joint Village-Owned Enterprise (BUM Desa bersama). The research method used is descriptive qualitative research method. Interviews were conducted with the Head of DAPM Lenggogeni, Sungai Tarab District, Secretary of Nagari, Head of Sungai Tarab Sub-District and Head of Community Empowerment Division of Tanah Datar DPMD. The results obtained are that looking at aspects of policy implementation by Edward III in the form of non-smooth communication between the former PNPM managers and the PMD PPKB service due to firm refusal from the manager became a dynamic in itself. Then for the aspect of human resources there is a shortage of personnel from the agency, as well as financial resources that must be taken from the ex-PNPM managing fund assets, making it difficult for the PMD PPKB agency to continue the transformation phase. The disposition of the agency is quite clear even though some SOP instructions have not been provided, as well as aspects of fragmentation that have not been developed between village institutions. This made it difficult to form an established organizational structure as a result of the implementation of the transformation of the former PNPM into BUM Desa bersama. None of the four stages of transformation have been carried out, so it is feared that in the remaining two months or so this policy cannot be implemented in Sungai Tarab District.
Pengaruh Pendapatan Perkapita, Belanja Daerah dan Opini Audit terhadap Aksesibilitas Internet Financial Reporting pada Pemerintah Kabupaten/Kota di Sumatera Selatan Sarumaha, Anastasia Yaniarwana; Andriani, Wiwik; Mustika, Rasyidah; Zahara, Zahara
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.v8i2.2085

Abstract

This research aims to determine the influence of per capita income, regional expenditure, and audit opinions on internet financial reporting (IFR) accessibility in Regency and City Governments in South Sumatra, which consists of 17 governments. This research uses a saturated sampling method with a quantitative approach. The research results show that per capita income, regional expenditure, and audit opinion can simultaneously influence IFR accessibility in Regency and City Governments in South Sumatra. Partially, only audit opinions do not affect IFR accessibility.
Analisis Tingkat Kemampuan Mahasiswa Akuntansi dalam Penyusunan Anggaran Komprehensif Perusahaan (Studi Kasus pada Mahasiswa Akuntansi Politeknik Negeri Padang) Mustika, Rasyidah; Elvaretta, Dissa; Heriyanto, Randy; Susanti, Rini; Maulina, Vira
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2159

Abstract

This research aims to analyze the level of ability of accounting students in preparing a company's comprehensive budget. The research method used is a qualitative descriptive method with a case study design on Padang State Polytechnic accounting students. Primary data consists of observations of 28 accounting students. The research results found that the average ability of Padang State Polytechnic accounting students in preparing a company's comprehensive budget was still relatively high at 73.5%.
Analisis Kinerja Keuangan Pemerintah Nagari Situmbuk Tahun 2018-2022 Daffa, Muhammad; Mustika, Rasyidah; Andriani, Wiwik
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.251

Abstract

This research aims to determine the financial performance of Tanah Datar Nagari Situmbuk Regency 2018-2022. The research paradigm used is descriptive qualitative. Research methods namely case studies. Data collection techniques using in-depth interviews, observation and study document. Research results The research results show that the value of the financial dependency ratio Nagari Situmbuk in 2018-2022 tends to experience an increase every year. With value The highest regional financial dependency ratio occurred in 2021, namely 99.73% and the lowest ratio value in 2020 was 99.42%. Results of efficiency ratios from 2018-2020 categorized as quite efficient, and in 2021 Nagari Situmbuk will be categorized as efficient, so This states that there will be changes from 2020 to 2021, regarding the realization of spending. The decline in the operational expenditure matching ratio amidst an increase in total operational expenditure as well as total regional expenditure in Nagari Situmbuk indicating that total expenditure other than operational expenditure in Nagari Situmbuk experienced increases and decreases. Although a percentage fee in Nagari Situmbuk is quite high. With the highest ratio of capital expenditure to total expenditure in the year 2018, namely 45.96% and the lowest ratio value in 2021 was 14.20%
Pelatihan Penyusunan Laporan Keuangan Berbasis SAK EMKM Bagi Pengusaha Produksi Kayu Kota Padang Rissi, Dita Maretha; Elvaretta, Dissa; Herman, Lisa Amelia; JR, Syafira Ramadhea; Mustika, Rasyidah; Gustati, Gustati; Surya, Firman; Angriani, Ria
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan ilmu pengetahuan mengenai penyusunan laporan keuangan berbasisi SAK EMKM level usaha UMKM yang dipilih yaitu usaha Produksi Kayu di Kota Padang. Usaha ini telah berdiri sejak tahun 2000 dan berlokasi di kota Padang. Usaha ini dipimpin dan dikelola oleh Bapak Zul. Permasalah saat ini pada Usaha produksi kayu adalah belum diterapkannya pencatatan keuangan yang jelas. Dampak dari tidak adanya pencatatan keuangan ini adalah pemilik kesulitan mengetahui jumlah laba/rugi usaha setiap periodenya dan sulit untuk mengambil keputusan yang tepat dalam mengembangkan usahanya.  Metode pelaksanaan kegiatan ini diawali dengan survei dan wawancara, kemudian dilanjutkan dengan pelatihan mengenai cara mencatat transaksi harian, melakukan penjurnalan, dan menyusun laporan keuangan sederhana sesuai dengan SAK EMKM. Tahap akhir dilakukan monitoring untuk mengetahui sejauh mana pemilik usaha memahami dan mampu menerapkan pencatatan keuangan dalam kegiatan usahanya.
Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Dapersal, Permata Salsabilla; Mustika, Rasyidah; Andriani, Wiwik
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.80

Abstract

This research aims to determine the impact of transparency, competence, internal control systems, utilization of information technology, and community participation on the accountability of village fund management in Barangin District, Sawahlunto City. This research uses a quantitative approach with a survey method by distributing questionnaires to 6 villages. The sample consisted of 80 respondents, including village heads, village secretaries, members of the village consultative body, finance heads, planning heads, general administration heads, governance heads, welfare heads, public service heads, and hamlet heads. The sampling technique used is purposive sampling. The analysis technique applied is multiple linear regression using SPSS version 25.0. The results show that transparency and competence have a positive and significant effect on the accountability of village fund management in Barangin District, Sawahlunto City. Meanwhile, internal control systems, utilization of information technology, and community participation do not have a significant effect on the accountability of village fund management in Barangin District, Sawahlunto City
Co-Authors Adjie Avinda Afridian Wirahadi Ahmad Akhnof Tria Kurnilah Alvionita, Revi Amirah Febtrina Ananto, Rangga Putra Ananto, Rangga Putra Anda Dwiharyadi Andriani, Meri Angriani, Ria Armel Yentifa Barykin Sergey E. Bella Kurnia Putri Catapan Anderson Chandra, Novrina Cut Muthia Kesuma Hayati Daffa, Muhammad Dahlan, Dewi Dapersal, Permata Salsabilla Dedy Djefris Derosya, Vioni Dewi Septiani Sukma Dita Maretha Rissi Dita Maretha Rissi Eka Siskawati Elfitri Santi Eliyanora Eliyanora Elvaretta, Dissa Endrawati Endrawati Endrawati Ermataty Hatta Ferdawati Ferdawati Fitra Oliyan Fitri, Ulya Gustati Gustati Haslina, Welsi Hatta, Ermatati Irda Rosita irman Surya Jr, Syafira Ramadhea Kurniawati Putri Lidya Suzanna Lisa Amelia Herman Manisha, Agustina Putri MARIA BINTANG Maulina, Vira Merlin Berlian Mesi Putri Yenti Putri, Fini Shandi Ramadhani, Rindi Ramadhani, Zahra Randy Heriyanto Rinaldi Dwi Putra Mooduto Rini Susanti Robi Amizar Sarumaha, Anastasia Yaniarwana Syakira, Nadiya Ulfi Maryati Wahyu Saputra, Arif Wiwik Andriani yoanna monica Yolivia Nurfadillah Yossi Septriani Zahara Zahara Zalida Afni