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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 Jurnal Ilmiah Raflesia Akuntansi 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

Author-ID : 846277

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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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

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

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

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

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

Kampung Adat Dalam Potret Akuntabilitas: Suatu Kajian Etnografi Sesmi Oktavia; Hidayatul Ihsan; Rasyidah Mustika
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.872

This research aims to understand the accountability of indigenous village management. Specifically, the focus of this research is to explain how indigenous village managers demonstrate accountability in terms of five dimensions, namely, transparency, liability, control, responsibility, and responsiveness. In addition to the dimensions of accountability, stakeholder theory is also used in understanding the accountability of managers to stakeholders. Furthermore, this research was conducted using an ethnographic design, in which the Sijunjung Traditional Village was chosen as the object of research. The research findings indicate that indigenous village managers have demonstrated accountability through the accountability dimensions of transparency, liability, control, responsibility and responsiveness, but improvements in some aspects are still needed. Therefore, indigenous village managers need to establish work programs and a clear vision and mission, improve responses to stakeholder input and complaints, and implement an efficient and technology-based complaints system.

Pengaruh Pelaksanaan Self Assessment System, Pengetahuan Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Restoran di Kota Padang Amirah Febtrina; Afridian Wirahadi Ahmad; Rasyidah Mustika
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Kepatuhan wajib pajak merupakan suatu keadaan dimana wajib pajak paham atau berusaha untuk memahami semua ketentuan peraturan perundang-undangan perpajakan. Wajib pajak perlu mengetahui hak dan kewajiban perpajakannya. Wajib pajak diberi kepercayaan untuk menghitung, menyetor, dan melaporkan sendiri kewajiban pajaknya. Tujuan penelitian ini adalah untuk menguji pengaruh pelaksanaan self assessment system, pengetahuan perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak restoran di Kota Padang. Populasi penelitian ini adalah seluruh wajib pajak restoran yang terdaftar di Badan Pendapatan Daerah (Bapenda) Kota Padang. Jumlah sampel dalam penelitian ini adalah 83 responden wajib pajak restoran yang ada di Kota Padang yang memiliki NPWPD (nomor pokok wajib pajak daerah) berdasarkan metode probability sampling dengan teknik proportionate stratified random sampling. Dalam penelitian ini teknik analisis yang dilakukan adalah analisis regresi linear berganda dengan menggunakan SPSS 25.0. Berdasarkan hasil analisis, pelaksanaan self assessment system dan pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak restoran di Kota Padang sedangkan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak restoran di Kota Padang.

Peran Audit Internal dalam Pencegahan Fraud pada Sektor Pemerintahan (Studi Kasus pada Inspektorat Daerah Provinsi Sumatera Barat) Yolivia Nurfadillah; Rasyidah Mustika; Armel Yentifa
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Penelitian ini bertujuan untuk mengetahui peran audit internal dalam pencegahan fraud pada sektor pemerintahan. Penelitian ini dilakukan di Inspektorat Daerah Provinsi Sumatera Barat. Jenis penelitian yang digunakan adalah penelitian studi kasus dengan pendekatan deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan studi dokumentasi dan wawancara dengan fungsional auditor di Inspektorat Daerah Provinsi Sumatera Barat. Menurut Rezaee & Riley (2005) terdapat tiga unsur yang harus diperhatikan dalam mencegah terjadinya fraud. Hasil penelitian ini menunjukkan bahwa (1) audit internal Inspektorat Daerah Provinsi Sumatera Barat dalam menciptakan dan mengembalikan budaya yang menghargai kejujuran dan nilai-nilai etika yang tinggi, telah sesuai dengan perannya dalam mencegah terjadinya fraud; (2) audit internal Inspektorat Daerah Provinsi Sumatera Barat dalam penerapan dan evaluasi proses pengendalian anti-fraud, telah sesuai dengan perannya dalam mencegah terjadinya fraud; (3) audit internal Inspektorat Daerah Provinsi Sumatera Barat dalam pengembangan proses pengawasan (oversight process), telah sesuai dengan perannya dalam mencegah terjadinya fraud.

Pengaruh Motivasi Belajar dan Minat Terhadap Pembelajaran Daring di Masa Pandemi Covid-19 (Studi Kasus Pada Mahasiswa Akuntansi Politeknik Negeri Padang) Agustina Putri Manisha; Rasyidah Mustika; Fitra Oliyan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh motivasi belajar dan minat terhadap pembelajaran daring pada mahasiswa Jurusan Akuntansi Politeknik Negeri Padang. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer yang diperoleh langsung dari kuesioner dan diukur menggunakan skala likert. Populasi penelitian ini adalah mahasiswa Jurusan Akuntansi Program Studi Diploma III dan Diploma IV angkatan 2017-2019. Teknik pengambilan sampel menggunakan simple random sampling. Jenis penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 200 responden. Metode analisis data yang digunakan adalah metode regresi linear berganda dengan menggunakan Software SPSS 20. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifikan motivasi dan minat terhadap pembelajaran daring pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang di masa pandemi covid-19. Motivasi yang dimiliki mahasiswa selama pembelajaran daring ini mendorong mahasiswa untuk mencapai hasil yang diinginkan, dan minat belajar yang dimiliki mahasiswa ditunjukkan pada ketertarikan dalam mengikuti pembelajaran, memiliki kesenangan dalam belajar dan rasa nyaman dalam belajar sehingga meningkatkan proses pembelajaran daring dimasa pandemi covid-19.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern Terhadap Keandalan Pelaporan Keuangan Pemerintah Nagari Di Kabupaten Padang Pariaman Dewi Septiani Sukma; Rasyidah Mustika; Eliyanora Eliyanora
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.90

This study aims to determine the effect of the quality of human resources, the use of information technology and internal control on the reliability of the financial reporting of the nagari government in Padang Pariaman Regency. This research is a quantitative research. Methods of data collection by using a questionnaire that was distributed directly. The population of this research is all nagari governments in Padang Pariaman Regency. The research sample amounted to 51 people. The data analysis used is multiple linear regression analysis using SPSS version 25 program. The results showed that the quality of human resources had no positive effect on the reliability of the nagari government's financial reporting, the use of information technology had a positive effect on the reliability of the nagari government's financial reporting, and internal control had a positive effect on the reliability of the nagari government's financial reporting.

Dinamika Implementasi Kebijakan Transformasi Eks PNPM Menjadi BUM Desa Bersama di Kecamatan Sungai Tarab Ulya Fitri; Dewi Dahlan; Rasyidah Mustika; Rindi Ramadhani
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

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.

Analisis Perhitungan Harga Pokok Produksi Dengan Metode Harga Pokok Pesanan (Job Order Costing) Pada Amsha Konveksi Cindy Felini; Rasyidah Mustika; Meri Ulfa Nely
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2383

The business environment in Indonesia is increasingly competitive, encouraging companies to improve performance through effective policies, especially in determining production costs. Accurate cost calculation helps management in planning and controlling production, improving product quality, setting appropriate selling prices, and achieving targeted profits. One suitable method is Job Order Costing. This study aims to determine the cost of production using the Job Order Costing method, prepare order cost cards, and generate order profitability reports at Amsha Konveksi. A qualitative approach is used, with data collected through interviews and observations, including order lists, raw materials, supporting materials, and labor wages. In June 2025, Amsha Konveksi received five types of orders: Qurban T-shirts, jerseys, KKN vests, Jersey T-shirts, and Polo T-shirts, totaling 26 job orders. The profitability report shows a gross profit of Rp14.542.714 (36%) and a net profit of Rp11.043.714 (27%) after administrative and operational expenses. It is recommended that the company maintain proper transaction records and monitor selling prices for each product size. Implementing Job Order Costing with order cost cards will help the company determine profitability more accurately and produce reliable reports.

Co-Authors Adjie Avinda Afridian Wirahadi Ahmad Agustina Putri Manisha Akhnof Tria Kurnilah Alvionita, Revi Amirah Febtrina Ananto, Rangga Putra Ananto, Rangga Putra Anda Dwiharyadi Andriani, Meri Angriani, Ria Armel Yentifa Armel Yentifa Barykin Sergey E. Bella Kurnia Putri Catapan Anderson Chandra, Novrina Cindy Felini Cut Muthia Kesuma Hayati Daffa, Muhammad Dapersal, Permata Salsabilla Dedy Djefris Derosya, Vioni Dewi Dahlan Dewi Septiani Sukma Dita Maretha Rissi Dita Maretha Rissi Eka Siskawati Elfitri Santi Eliyanora Eliyanora Elvaretta, Dissa Endrawati Ermataty Hatta Ferdawati Ferdawati Fitra Oliyan Gustati Gustati Haslina, Welsi Hatta, Ermatati Hidayatul Ihsan Irda Rosita irman Surya Jr, Syafira Ramadhea Kurniawati Putri Lidya Suzanna Lisa Amelia Herman MARIA BINTANG Maulina, Vira Meri Ulfa Nely Merlin Berlian Mesi Putri Yenti Putri, Fini Shandi Ramadhani, Zahra Randy Heriyanto Rinaldi Dwi Putra Mooduto Rindi Ramadhani Rini Susanti Robi Amizar Sarumaha, Anastasia Yaniarwana Sesmi Oktavia Syakira, Nadiya Ulfi Maryati Ulya Fitri Wahyu Saputra, Arif Wiwik Andriani yoanna monica Yolivia Nurfadillah Yossi Septriani Zahara Zahara Zalida Afni

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