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All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Ilomata International Journal of Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Bima Journal : Business, Management and Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic International Journal of Advanced Science Computing and Engineering Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA)

Wiwik Andriani

Politeknik Negeri Padang

Author-ID : 227851

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pandemi Covid-19 dan Dampaknya Terhadap Perubahan Kebijakan Perusahaan Sektor Teknologi Wiwik Andriani; Rangga Putra Ananto; Eka Rosalina; Wina Nofrima Fitri; Dandi Aprila
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4701

Analysis conducted to see the extent to which a company has implemented by using financial implementation rules correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing the company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine a policy strategy based on the results of a comparison test of the financial performance of technology sector companies before and during the 2018-2021 period of the covid-19 pandemic. In this study, secondary data are used. Purposive sampling was utilized as the sampling methodology. This study employed a normality test and Paired Sample T-Test. The results of this study indicate that the financial performance of technology companies during the covid-19 pandemic got significant results for all variables. Based on the comparison test results, a policy strategy is needed to solve the problems related to financial performance.

Financial Performance of Infrastructure Companies Before and During the Covid-19 Wina Nofrima Fitri; Wiwik Andriani; Rangga Putra Ananto
Jurnal Manajemen Universitas Bung Hatta Vol. 18 No. 1 (2023): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v18i1.22064

This research looks at what was carried out to decide the difference in the financial performance of infrastructure companies listed on the Indonesian Stock Exchange before and during COVID-19. This observation uses a quantitative approach to comparative studies. Sampling for this study was performed using a targeted sampling technique, resulting in a sample of 31 infrastructure companies. This research used secondary data from annual reports provided by the IDX website. Data were processed using SPSS software version 25, and hypothesis tests were performed using the standard Kolmogorov-Smirnov test and Wilcoxon signed rank test. The study measures financial performance by eight criteria: current ratio, short-term ratio, total debt, leverage, total asset turnover, and asset turnover ratio. , net profit margin, and investment rate of return. Complete As a result, and we found a significant difference before and after Covid-19 in current ratios, short-term ratios, total debt, total asset turnover ratio, net profit margin, and rate of return on investment. Furthermore, there were no significant differences in indebtedness and debt turnover before and during Covid-19.

Bimbingan Teknis Pengelolaan Keuangan Unit Usaha Menggunakan Laporan Arus Kas Pada Badan Usaha Milik Nagari eka siskawati; Armel Yentifa; Fitra Oliyan; Wiwik Andriani
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 1 No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.042 KB)

Tujuan kegiatan PKM ini adalah untuk memberikan bimbingan teknis kepada tim manajemen Badan Usaha Miliki Nagari (BUMNag), tentang pengelolaan keuangan unit usaha menggunakan laporan arus kas. Bimbingan teknis ini dilakukan pada BUMNag Pakandangan Emas yang berada di Nagari Pakandangan, Kecamatan Enam Lingkung, Kabupaten Padang Pariaman. Tema bimbingan teknis ini diperoleh berdasarkan kebutuhan manajemen BUMNag yang diutarakan pada saat kunjungan dan diskusi awal antara tim dengan pihak BUMNag. Berdasarkan hasil diskusi tersebut didapatkan informasi bahwa kendala yang dihadapi BUMNag saat ini adalah (1) aktivitas kegiatan bisnis yang berlangsung secara rutin, namun belum dapat membukukan laba; (2) terbatasnya pengetahuan manajemen BUMNag tentang pengelolaan keuangan dan analisis keuangan. Bimbingan teknis ini dilaksanakan dengan pendekatan Participatory Training melalui tahapan pendahuluan, pelaksanaan dan evaluasi. Hasil evaluasi kegiatan PKM ini terlihat bahwa pemahaman rata – rata manajemen BUMNag terhadap pengelolaan kas meningkat dari yang awalnya hanya berada dikisaran 40% sebelum bimtek dilaksanakan, hingga naik menjadi 80% setelah bimtek dilaksanakan.

Bimtek Penyusunan Laporan Keuangan dengan Menggunakan Aplikasi berbasis Database pada BUMNag Madani Fera Sriyunianti; Wiwik Andriani; Gustati -; Firman Surya
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 4 No 1 (2022)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Di era 4.0 ini, perkembangan teknologi dan informasi sangatlah cepat di berbagai bidang, salah satunya di bidang akuntansi. Penggunaan teknologi informasi, baik pada entitas berskala kecil, menengah maupun besar, serta oleh masyarakat pada umumnya, dapat memudahkan kegiatan operasional maupun sehari-hari secara ekonomis, efektif dan efisien. Salah satu entitas ekonomi yang membutuhkan teknologi informasi adalah BUMNag Madani yang terletak di nagari Lubuk Malako, Solok Selatan. Saat ini BUMNag Madani masih melakukan pencatatan secara manual dengan pembukuan sederhana serta sitem informasinya belum terintegrasi. Padahal apabila dilihat dari segi kegiatan operasionalnya, entitas ini sangat membutuhkan suatu aplikasi akuntansi yang dapat mempermudah penyusunan laporan keuangan. Tujuan pengabdian ini adalah memberikan pelatihan mengenai penyusunan laporan keuangan dengan menggunakan aplikasi berbasis database. Khalayak sasarannya adalah para seluruh pegawai BUMNag Madani, khususnya bagian bendahara BUMNag. Kegiatan yang dilakukan adalah memberikan pelatihan mengenai penyusunan laporan keuangan, membuatkan aplikasi berbasis database untuk penyusunan laporan keuangan, serta melakukan bimtek penggunaan aplikasi penyusunan laporan keuangan berbasis database tersebut. Selain itu juga dilakukan diskusi mengenai praktek serta solusi terkait pencatatan dan pelaporan keuangan yang ada. Hasil dari pengabdian ini adalah, adanya pemahaman mengenai pencatatan dan pelaporan keuangan serta penggunaan aplikasi akuntansi berbasis akuntansi. Selain itu, diperoleh informasi lebih lanjut bahwa kebutuhan aplikasi akuntansi tidak hanya pada satu unit bisnis saja, tetapi juga untuk keseluruhan unit yang ada.

Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic Wiwik Andriani; Rangga Putra Ananto; Dandi Aprila; Wina Nofrima Fitri
Ilomata International Journal of Tax and Accounting Vol 4 No 1 (2023): January 2023
Publisher : Yayasan Ilomata

The analysis carried out to see how far a company has carried out by using the rules of financial implementation correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing a company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine policy strategies based on the results of comparative tests of the financial performance of companies in the technology and infrastructure sector before and during the 2018-2021 Covid-19 pandemic. This study uses secondary data. The sampling technique used was the purposive sampling method. This study used the normality test and paired difference test. The results of this study indicate that the financial performance of technology companies during the Covid-19 pandemic obtained significant results for all variables. In contrast, for the variables in the infrastructure sector companies, only one variable was significant. Based on the comparative test results, a policy strategy is needed to overcome problems related to financial performance experienced by infrastructure and technology companies listed on the Indonesia Stock Exchange. Through the eight determined policy strategies, it is expected to be able to make the company survive and choose the proper steps in developing its business.

Factors Influencing Local Government Financial Performance Wiwik Andriani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.3094

This study aims to examine: The effect of local revenue, balancing funds, and capital expenditures on the financial performance of local governments. The population in this study were all local governments in West Sumatra Province, which consisted of 19 regencies and cities. The sample in this study amounted to 19 districts/cities. The data analysis techniques are descriptive statistics, multiple regression analysis, classical assumption test, hypothesis test, and R square test. The results showed that: regional income has a negative effect, the balanced fund has no effect, and capital expenditure has no impact on the financial performance of local governments.

Faktor-Faktor yang Mempengaruhi Minat Masyarakat Terhadap Pembiayaan Kredit Kepemilikan Rumah (KPR) BTN Hendri Wira; Wiwik Andriani; Fera Sriyunianti
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.v2i1.45

According to PSAK No. 31 of 2004, banks act as institutions that have an intermediary function to manage the finances of various parties who have excess funds and those who have limited funds which also function as institutions to facilitate payment traffic. This study aims to see the effect of income level, number of dependents, education level, age, and housing location on public interest in financing BTN Home Ownership Credit (KPR) in Nagari Sungai Rumbai. The data used in this study is primary data. The data collection technique used a questionnaire distributed to the community in Nagari Sungai Rumbai. This research uses normality test, validity and reliability test, and hypothesis testing. The results showed that there was a significant effect of the variables of income level, number of family dependents, education level, age, and also the location of housing on public interest in the financing of BTN Home Ownership Credit (KPR).

Utilizing Requirement Testing Methods on Web-Based Swab Data Information System - Defni; - Johan; Andani Eka Putra; Fitri Nova; Wiwik Andriani
International Journal of Advanced Science Computing and Engineering Vol 4, No 1 (2022)
Publisher : Excelligent Academia

The spread of the virus caused by SARS-CoV-2 has been designated as an extraordinary event so that the government to speed up the collection and management of this disease then appoints several hospitals that serve as referral hospitals for people who want to check themselves. One of the hospitals used as a reference by the government in West Sumatra is Andalas University hospital. In just one day, the hospital received thousands of samples for examination. The number of samples to be examined and the limited number of administrations that conduct data collection results in the length of the sample collection process. This article aims to design and implement an information system in the data collection of Swab Covid-19 using waterfall model system development methods. The requirement testing model is used for testing a web-based Covid 19 swab data information system whether it is in accordance with system users' needs analysis and design.

Implementasi Akuntabilitas Pada Organisasi Pengelola Zakat (Studi Kasus : Baznas Kabupaten Agam) Bella Kurnia Putri; Wiwik Andriani; Rasyidah Mustika
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.91

Zakat is an alternative that can be utilized in poverty reduction. Zakat is expected to minimize the income gap between the rich and the poor. Therefore, zakat management organizations are required to become accountable institutions. This is because funds managed by the zakat management organization are people's funds. This study aims to determine the implementation of accountability in National Zakat Agency (NZA) Agam Regency. The accountability principle used is the principle stated by the Humanitarian Forum Indonesia (HFI) and the Public Interest Research Advocacy Center (PIRAC). Data is collected through interviews, document review and observation. Analysis of the data used is thematic analysis. The results showed that NZA of Agam Regency had implemented a good management of testes. However, the application of the principle of accountability has not been maximized so that it still needs to be improved. It is expected that NZA of Agam Regency can maximize the application of the principle of accountability in the future.

Pentingnya Pemahaman dan Penerapan SAK EMKM pada UMKM Kripik Sanjai Asia Wiwik Andriani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.936

This study aims to provide education related to the preparation of financial statements at Kripik Sanjai Asia based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using Microsoft Excel. This study used a qualitative approach, data was collected through observation, interviews, and documentation studies. The results showed that Kripik Sanjai Asia was still recording and processing data manually. The entity only has a record of cash in and out manually. So it cannot be known quickly and precisely whether the entity has a profit or loss. In this study, the researcher suggested to Kripik Sanjai Asia to use Microsoft Excel to make it easier for entities to prepare financial statements.

Co-Authors - Johan Afridian Wirahadi Ananto, Rangga Putra Andani Eka Putra Anisa Zelvia Safitri Annisa Oktaviona Aprilyani Wirheny Putri Armel Yentifa Armel Yentifa Asratul Rahmi Bella Kurnia Putri Dandi Aprila Dini Marisa Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Rosalina Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Firman Surya Fitra Oliyan Fitri Nova Gusmita Sofia Gustati Gustati Hendri Wira Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Megawati Nawara Putri Melati Sukma Ayu Mustika, Rasyidah Nur’aini Rahmadani Rini Frima Roni Putra Roni Putra Siswanto, Azi Sixtia Apriyana Asrul Syafira Ramadhea Jr Ulfah Arima Rm Ulfi Maryati Wina Nofrima Fitri Zahara Zahara Zahara Zalida Afni

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