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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Pengabdian Masyarakat Dharma Andalas JAKBS
Khadijah Ath Thahirah
Universitas Dharma Andalas
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering

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TUJUAN AKUNTANSI PERTANIAN BERBASIS FILOSOFI RANGKIANG Khadijah Ath Thahirah; Dedi Fernanda
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 1 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.1.2021.23-32

Abstract

Penelitian ini bertujuan untuk menemukan tujuan dari akuntansi pertanian yang dimiliki masyarakat Minangkabau berbasis filosofi rankiang. Metode yang digunakan adalah analisa terhadap makna-makna yang terkandung pada fungsi dan bentuk dari beberapa jenis rangkiang. Penelitian ini menemukan bahwa masyarakat Minangkabau memiliki praktik akuntansi pertanian yang tidak bertujuan untuk memenuhi kepentingan diri sendiri apalagi mengutamakan laba, namun lebih mengutamakan kemakmuran bersama dalam masyarakat. Bahkan rangkiang hadir sebagai pendukung masyarakat dalam menunaikan kewajiban agama Islam yaitu zakat. Abstract: The Goals of Agricultural Accounting Based on the Rangkiang Philosophy. This study aims to find the objectives of agricultural accounting owned by the Minangkabau community based on the rankiang philosophy. The method used is an analysis of the meanings contained in the functions and forms of several types of rangkiang. This study found that the Minangkabau people have agricultural accounting practices that do not aim to fulfill their own interests, let alone prioritize profit, but prioritize mutual prosperity in society. Even cheerful is present as a supporter of the community in fulfilling the Islamic religious obligation, namely zakat Abstract This study aims to find the objectives of agricultural accounting practices that the Minangkabau community had in the past. The four types of rangkiang with different functions and forms are believed to have important philosophies and meanings for the Minangkabau people. The method used in this research is to trace the meanings of the functions and forms of various types of rankiang buildings. This study found that the Minangkabau community has agricultural accounting practices that do not aim to fulfill their own interests, prioritize profit, but prioritize mutual prosperity in society. Even rangkiang is present as a supporter of the community in fulfilling the Islamic religious obligation, namely zakat.
Penyusunan Laporan Keuangan Sebagai Dasar Perhitungan Pajak Bagi Umkm Lubuk Minturun Indrayeni Indrayeni; Ratnawati Raflis; Enny Arita; Ingra Sovita; Khadijah Ath Thahirah
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.321 KB) | DOI: 10.47233/jpmda.v2i1.768

Abstract

Micro, small and medium enterprises have an important role for a country's economic growth. However, MSMEs are still unable to keep financial records properly. With good records, MSMEs will be able to compile financial reports as a basis for calculating income tax. In order to help MSMEs in Lubuk Minturun in compiling financial reports and calculating taxes, the Unidha Accounting S1 lecturer team carried out PkM activities. The number of participants who took part in this activity were 20 participants who came from various business actors. It is known that 80% of participants have not recorded their business, so they cannot calculate their business tax. One of the obstacles faced by most MSMEs is the low level of education of MSME actors, limited entrepreneurial and management competencies. Through this community service activity, it is hoped that it can help MSME actors to gain understanding and knowledge in compiling financial reports in accordance with applicable accounting standards, so that MSME actors can calculate their income tax.
Analisis Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Financial Distress Fauziah Arif Efendi; Dedi Fernanda; Khadijah Ath Thahirah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.72

Abstract

This research was conducted with the aim of proving the effect of profitability, leverage, and company size on financial distress. The population in this study are all service companies in the tourism sub-sector, hotels and restaurants listed on the IDX in 2018-2021. The research method used is quantitative with a sampling technique using purposive sampling so that there are 28 companies with 4 years of observation. The data collection method used is documentation and the data used is secondary data from the company's annual financial reports. The data analysis technique is multiple linear regression using SPSS 25. The results of the study partially show that profitability as measured by return on assets has a positive effect on financial distress, leverage as measured by the debt to assets ratio has a negative effect on financial distress, and firm size as measured by the natural logarithm of assets has no effect on financial distress. While simultaneously the variables of profitability, leverage, and firm size have a significant effect on financial distress
Literasi Perencanaan Keuangan Syariah Pada Mahasiswa Program Studi Ekonomi Islam UIN Syech M. Djamil Djambek Bukittinggi Khadijah Ath Thahirah; Indrayeni Indrayeni; Rahmaita Rahmaita; Dedi Fernanda; Rita Srihasnita RC; Maivalinda Maivalinda
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 2 No 1 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v2i1.1017

Abstract

This Community Service Program aims to provide awareness to the public, especially students, of the importance of planning and managing finances according to sharia. Especially in this day and age, we are faced with various conveniences in spending money, lifestyles are increasingly binding on society so that they can easily fulfill their needs and desires. Debt has become very commonplace. So that all transactions tend to be carried out using the convenience of credit financing which causes a lot of people and even students to be in debt through online loans. This should be an important concern for students so they are not easily snared by the temptation of usury. So, it takes awareness from students to start managing their finances and this starts with personal finance. In this Community Service Program, we will provide an explanation of how to manage personal finances in an Islamic manner and will also provide training on how to prepare daily cash flow reports and personal financial notes.
Co-Authors Dedi Fernanda Enny Arita Fauziah Arif Efendi Indrayeni Indrayeni Ingra Sovita Maivalinda Maivalinda Rahmaita Rahmaita Ratnawati Raflis Rita Srihasnita RC