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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Ensiklopedia of Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks

Silmi Silmi

Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Andalas

Author-ID : 2611053

Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 12 Documents Claim Missing Document

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“Is The Banking Industry The Right Choice To Invest?” (Analisis Laporan Keuangan PT. Bank Central Asia, PT. Bank Rakyat Indonesia, PT. Bank Nasional Indonesia, PT. May Bank dan PT. Bank Permata Periode 2013-2017) Silmi Silmi; Kevry Ramdany; Yudi Mufti Prawira
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v20i2.987

Financial statements are one of the analytical tools that contain information that can be used by potential investors to make investment decisions. Prospective investors need a capable and trusted analysis to analyze the financial statements of the industry in the Bank, to determine which banks need funds for short-term investors and long-term prospective investors involve investing their capital through the purchase of shares, explained to the Bank that provides funds as expected investment returns by potential investors even more. There are 5 banks that submit comparisons and assess their ratios and performance in this study so that potential investors can invest appropriately, expecting: PT. Bank Central Asia, PT. Bank Rakyat Indonesia, PT. Bank Nasional Indonesia, PT. May Bank and PT. Bank Permata, for 5 years analysis time period. From the results of research and analysis conducted, Bank BCA is the right choice for investors for short-term investors and BRI is the right choice for potential investors for long-term investment.

“Why Industrial Textile to Right Choice for Investment” (Analisis Laporan Keuangan PT. Eratex Djaja dan PT. Polychem Indonesia Tahun 2013-2017) Fitrisia Fitrisia; Irma Suryani Indra; Silmi Silmi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Investors need analytical assistance to invest and related to what capital will be invested in the industry and what benefits will be obtained. Therefore, industry analysis can help investors make choices. One good industry choice for investing is the textile industry, because the needs of textile goods are everyone's basic needs for making clothes and other items such as dolls, blankets, bags and wallets. This makes the textile industry needs to be a consideration for investing. The development of the textile industry in Indonesia is growing rapidly, because there are currently 43 companies engaged in the textile sector that have gone public. This shows that the textile industry is very good for investment analysis. The analysis uses industry financial data for five years, from 2013 to 2017.

ANALISIS INDEPENDENSI AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DI KOTA PADANG (Studi Empiris pada Perusahaan Swasta dan KAP Wilayah Kota Padang) Silmi Silmi
Ensiklopedia of Journal Vol 2, No 3 (2020): Vol 2 No 3 Edisi 2 April 2020
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

This research aims to find and examine whether external auditors are more independent than internal auditors and the effect of age on auditor independence (Empirical study on private companies and public accounting firms Padang). This research is quantitative research. The population is 7 public accounting firms and 7 private companies in Padang. The sample of this research includes 37 internal auditors and 38 external auditors. The data source is primer data. Data was collected by distributing questionnaire to the private companies and public accounting firms Padang. The method of data analysis is independent sample t-test to examine hypothesis 1 and simple regression to examine hypothesis 2, with independence as dependent variable and age as independent variable. The result of this research show that external auditors are not more independent than internal auditors, where thitung< ttabel -0,852 < 2,02 and (sig 0,397 > 0,05), so hypothesis 1 is not accepted. And age effect on auditors independence where, sig (0,002) < (0,05) and thitung > ttabel, (3,241 > 1,992), so hypothesis 2 is accepted.

ANALISIS MARKET BASKET DENGAN ALGORITMA APRIORI PADA TRANSAKSI PENJUALAN (Studi Kasus: Minimarket Permata) Silmi Silmi
Ensiklopedia of Journal Vol 4, No 4 (2022): Vol 4 No. 4 Edisi 1 Juli 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

This study aims to analyze consumer habits in buying products simultaneously at one time by utilizing market basket analysis with a priori algorithms on sales transactions. The research method uses quantitative methods and the type of data used is the type of primary data by making direct observations to the first minimarket. The data is analyzed by Market Basket Analysis which is one of the methods or techniques that is often used and the most useful for the marketing environment. The results of this study indicate that Data Mining can be implemented to predict itemset sales promotion items at the Permata Mini market. The use of the Market Basket Analysis (MBA) method can find trends in the pattern of item sets combinations so that they can be used as very valuable information in the sales process. Then from the results of the calculations that have been carried out, there are 19 Rule Associations that meet the minimum confidence value.

BEHAVIOUR MANAGERS IN EARNING MANAGEMENT PRACTICES Silmi Silmi
Ensiklopedia of Journal Vol 5, No 3 (2023): Volume 5 No. 3 Edisi 1 April 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

This study aims to analyze the parties who experience losses due to the activities of managers in earnings management practices and to analyze actions or strategies that can be taken by company owners to reduce earnings management practices carried out by company managers. This study reviews the results of several relevant previous articles. The result of this study found that the company’s annual report which is opportunistic from earnings management practices carried out by manager result in losses for shareholders, corporate clients and stakeholders related to the company’s annual report. Strategies that can be carried out by company owners to reduce earnings management practices carried out by company managers, (1) By changing the accounting recording methods used by companies with lower risk methods in earnings management activities that can be carried out by company managers. (2) Implementing good corporate governance within the company, with the existence of good corporate governance will certainly reduce or limit the space for managers to practice earnings management.

PENYULUHAN PENGGUNAAN APLIKASI ABSS ACCOUNTING DI SMA NEGERI 3 PADANG Sanda Patrisia Komalasari; Dika Amelia Agustina; Silmi Silmi; Fitriyeni Oktavia
Ensiklopedia of Journal Vol 5, No 4 (2023): Vol. 5 No. 4 Edisi 3 Juli 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v5i3.1817

This article aims to provide information about community service activities carried out by Accounting Students at Andalas University. Service activities carried out in the form of counseling on the ABSS Accounting Application. Counseling was carried out to students of SMA Negeri 3 Padang class XI IPS. The ABSS Accounting application is a computer-based accounting application. Counseling aims to provide understanding and skills to participants in using the ABSS Accounting application. In this counseling, participants were introduced to various basic concepts of ABSS Accounting and their use. At the end of the counseling, questionnaires were distributed to students to see their opinions regarding the counseling being carried out. The results show that this activity brings positive value to the students. This activity is useful and motivates them so it needs to be continued.

Sosialisasi dan Bimbingan Penyusunan Laporan Keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) kepada Pengelola UMKM Silmi Silmi; Laura Amelia Triani; Berri Brilliant Albar; Indah Permata Suryani
Warta Pengabdian Andalas Vol 30 No 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.3.492-497.2023

Financial reports are financial information about a business entity that must be prepared by business entity managers, including managers of Micro, Small and Medium Enterprises (MSMEs). The Indonesian Accountants Association sets two standards that MSMEs can use as guidelines in preparing their financial reports. The two standards are the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). MSME managers are free to choose both standards with the condition that they must be consistent in each report. Therefore, a webinar activity was needed for MSME managers regarding SAK ETAP and SAK EMKM. This webinar was attended by 52 participants from various MSMEs in Indonesia. The webinar implementation method consisted of 3 stages; (1) introduction of SAK EMKM, (2) applied of SAK EMKM, and (3) discussions. This webinar provided knowledge and information to MSMEs managers to be developed and applied in preparing financial reports for their MSMEs.

EFEK MODERASI GENDER PADA PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT Silmi Silmi; Yurniwati Yurniwati; Fitriyeni Oktavia; Kevry Ramdany; Sanda Patrisia Komalasari; Aulia Fajri; Siti Aulia
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2022

This research aims to reveal the moderating effect of gender on the influence of independence on audit quality. This type of research is descriptive and associative research. The sample in this research is State Civil Apparatus (SCA) as internal auditors who work at the Bukittinggi City Inspectorate Office. The sample was selected using a random sampling method of 30 respondents. The data source for this research is primary data from a questionnaire that was announced to respondents with closed questions and secondary data from documentation. The data analysis technique used in this research is quantitative analysis using the Structural Equation Model (SEM) or variant-based Structural Equation Model which can simultaneously test the measurement model as well as test the structural model. The research results reveal that independence has a positive effect on audit quality and female gender is more likely to moderate the influence of independence on audit quality than male gender.

ANALISIS MATURITAS: SISTEM PENGENDALIAN INTERN PEMERINTAH TERINTEGRASI PERATURAN BPKP NOMOR 5 TAHUN 2021 Silmi Silmi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 8 No 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7304

Penelitian ini bertujuan untuk menganalisis faktor penyebab dan tindakan yang dapat dilakukan dalam mengatasi faktor penyebab belum sempurnanya level maturitas SPIP Terintegrasi di Lingkungan Pemerintah Kota Bukittinggi yang berlandaskan dasar hukum Badan Pengawasan Keuangan dan Pembangunan (BPKP) No. 5 tahun 2021. Sumber data penelitian adalah data primer dari wawancara dan data sekunder dari pengumpulan data dokumentasi pada Inspektorat Daerah Kota Bukittinggi. Penelitian ini merupakan penelitian kualitatif dengan teknis analisis menggunakan pendekatan Soft System Methodology (SSM). Hasil penelitian mengindikasikan faktor penyebab Pemerintahan Kota Bukittinggi belum meraih level maturitas SPIP Terintegrasi sempurna adalah data tidak terdokumentasi dengan baik, kurang komitmen dan motivasi, tidak ada reward dan punishment, tidak ada satuan petugas penanggungjawab khusus, bimbingan teknis dan sosialisasi tidak tepat sasaran, miskonsepsi, tidak ada anggaran khusus dan aplikasi rumit. Tindakan yang dapat dilakukan untuk mengatasi faktor penyebab tersebut dengan mengadakan kegiatan bimbingan teknis dan sosialisasi kepada seluruh staf SKPD, membentuk sistem reward dan punishment,menjalin komunikasi yang baik antar BPKP, Inspektorat dan SKPD, melakukan kontinuitas pemantauan dan pengendalian.

Sosialisasi Implementasi ABSS (Asian Business Software Solution) Accounting v.27 di SMAN 4 Padang Sanda Patrisia Komalasari; Creaktivina Faozi Zai; Reza Fahlevi; Yuliana Firdasari; Hanum Yashthafi Anjani; Silmi Silmi; Fitriyeni Oktavia
Warta Pengabdian Andalas Vol 30 No 4 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.4.771-779.2023

Manual accounting systems are no longer possible to use in business processes. This is due to the increasing number of business transactions. Therefore, a computer accounting system needs to be implemented immediately. The implementation and use of computer accounting is not only limited to technical aspects but also requires an effective socialization process to ensure acceptance and proper use by users. Socialization can start with those who study accounting. The dedication of this article is the socialization of how to implement Asian Business Software Solution (ABSS) Accounting by applying it, which is v.27 at SMAN 4 Padang. This service activity explained the basic concepts of accounting computers and identified the benefits obtained from their use so that SMAN 4 Padang students can apply them. Of the 34 students who participated in this service activity, 60.6% said that this activity increased their knowledge and motivation to study, while another 39.4% said it was helpful. According to the participants, this service activity had quite an impact on them.

Co-Authors Aulia Fajri Berri Brilliant Albar Creaktivina Faozi Zai Danny Hidayat Dessy Kurnia Sari Dika Amelia Agustina Donard Games Fitrisia Fitrisia Fitriyeni Oktavia Fitriyeni Oktaviani Hanalde Andre Hanum Yashthafi Anjani Irma Suryani Indra Kevry Ramdany Laura Amelia Triani Prima Fithri Reza Fahlevi Sanda Patrisia Komalasari Siti Aulia Suryani, Indah Permata Ullya Rahmi Aswin Yudi Mufti Prawira Yuliana Firdasari Yurniwati Yurniwati

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