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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Pengabdian Masyarakat Dharma Andalas JAKBS
Dedi Fernanda
Fakultas Ekonomi Dan Bisnis 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.
MEASURING EXPERIENCE ECONOMY AND VISITOR BEHAVIOR: EMPIRICAL STUDY OF SAWAHLUNTO CITY TOURISM DESTINATIONS Mulyatiunidha Yofina; Dedi Fernanda
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 2 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.278 KB) | DOI: 10.30871/jaemb.v7i2.1633

Abstract

Penelitian ini bertujuan untuk melihat (1) pengaruh educational experience terhadap emotion wisatawan, (2) pengaruh entertainment experience terhadap emotion wisatawan, (3) pengaruh escapism experience terhadap emotionwisatawan , (4) pengaruh esthetics experience terhadap emotion wisatawan, (5) pengaruh emotion terhadap kepuasan (satisfaction) wisatawan, (6) pengaruh emotion terhadap behavioral inetention wisatawan, (7) pengaruh kepuasan (satisfaction) terhadap behavioral inetention wisatawan. Objek penelitiannya adalah wisatawan yang berkunjung ke destinasi wisata kota sawahlunto pada tahun 2019 dengan jumlah sampel 246 orang wisatawan. Teknik pengambilan sampel menggunakan metode nonprobability sampling dengan teknik accidental sampling. Variabel dalam penelitian ini terbagi dua, yaitu : variabel independen (X) = experience economy terdiri dari (X1) = educational experience, (X2) = entertainment experience, (X3) = escapism experience,dan (X4) = esthetics experience serta Variabel dependent (Y1) = emotion, Y2 = satisfaction, Y3 = behavioral intention. Metode analisa datanya adalah Partial Least Square (PLS). Berdasarkan hasil penelitian, maka diperoleh hasil yang dirangkum sebagai berikut education berpengaruh positif signifikan terhadap emotion wisatawan , entertainment tidak berpengaruh positif signifikan terhadap emotion wisatawan , escapism berpengaruh positif signifikan terhadap emotion wisatawan , esthetics berpengaruh positif signifikan terhadap emotion wisatawan , emotion berpengaruh positif signifikan terhadap satisfaction wisatawan, emotion berpengaruh positif signifikan terhadap behavioral intentions wisatawan. Kemudian satisfaction berpengaruh positif signifikan terhadap behavioral intentions wisatawan.
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
Pengaruh Persepsi Dan Pengetahuan Tentang Perbankan Syariah Terhadap Minat Menabung Di Bank Syariah Yaniza Novitri; Khadijah Ath Thahirah; Dedi Fernanda
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 2 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i2.988

Abstract

Perception is an assumption that arises from the information received. Perception is one of the determining factors in understanding information that influences a person in determining interest. Knowledge is all the information that consumers have about various kinds of products, as well as other knowledge related to their functions. The purpose of this study is to determine how significant the influence of perception and knowledge on the intention to save in Islamic banks. This type of research is a quantitative research consisting of questionnaires. The sample in this study were 287 FEB students at Dharma Andalas University. The instrument test uses validity and reliability tests as well as data analysis methods, namely using simple and multiple regression analysis, classical assumption tests and statistical tests. The result of this study indicate that based on the R2 test, 59,3% of the variable perception and knowledge (X2) have a positive and significant effect on students' interest in saving in Islamic banks (Y). ABSTRAK Persepsi adalah asumsi yang muncul dari informasi yang diterima. Persepsi merupakan salah satu faktor penentu dalam memahami informasi yang mempengaruhi seseorang dalam menentukan minat. Pengetahuan adalah semua informasi yang dimiliki konsumen mengenai berbagai macam produk, serta pengetahuan lainnya yang berkaitan dengan fungsinya. Tujuan dari penelitian ini adalah untuk mengetahui sebrapa signifikan pengaruh persepsi dan pengetahuan terhadap minat menabung di bank syariah. Jenis penelitian ini merupakan penelitian kuantitatif, dengan penelitian survey yang terdiri dari kuesioner. Sampel dalam penelitian ini adalah mahasiswa FEB Universitas Dharma Andalas sejumlah 287 mahasiswa. Uji instrumen menggunakan uji validitas dan reabilitas serta metode analisis data yaitu menggunakan analisis regresi sederhana dan berganda, uji asumsi klasik serta uji statistik. Hasil penelitian ini menunjukkan bahwa berdasarkan uji R2, 59,3% variabel persepsi (X1) dan pengetahuan (X2) berpengaruh positif dan signifikan terhadap minat menabung mahasiswa di bank syariah (Y).
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 Fauziah Arif Efendi Indrayeni Indrayeni Khadijah Ath Thahirah Khadijah Ath Thahirah Maivalinda Maivalinda Rahmaita Rahmaita Rita Srihasnita RC Yaniza Novitri Yofina Mulyati