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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Ekonomika JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Hilirisasi IPTEKS (JHI) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AMAR (Andalas Management Review) TAMWIL: Jurnal Ekonomi Islam Jurnal Akuntansi Keuangan dan Bisnis
Asniati Bahari
Department Of Accounting, Faculty Of Economic Andalas University, Padang West Sumatra Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Engineering Health Professions Public Health Social Sciences Veterinary Other

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PENGEMBANGAN METODE PEMASARAN MELALUI DIGITAL MARKETING BAGI PRODUK UMKM DI NAGARI KAMANG MUDIAK KECAMATAN KAMANG MAGEK KABUPATEN AGAM Asniati Bahari; Devi Yulia Rahmi; Jefril Rahmadoni; Khairil Anwar
Jurnal Hilirisasi IPTEKS Vol 5 No 1 (2022)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v5i1.592

Abstract

Digital marketing is the marketing of goods or services that are targeted, measurable, and interactive by using digital technology to reach many consumers. Through the scheme to build a Nagari at Andalas University, the authors carry out service by providing socialization and direct digital marketing practices to MSME actors. This activity is very necessary, considering that SMEs in Nagari Kamang Mudiak, Kamang Magek District, Agam Regency, have been doing traditional marketing through direct sales to consumers. Thus, this training was carried out for MSME actors in the Kamang Mudiak village. The purpose of this activity is to (1) provide knowledge as well as training to MSME actors to increase the marketing of MSME products with digital marketing methods, (2) increase the knowledge of MSME actors in Nagari Kamang Mudiak related to the types of digital marketing, and (3) MSMEs are able to market their products digitally. This activity is carried out using the lecture method and then the participants practice directly how to do product marketing digitally with their respective social media. The training which was attended by 36 participants succeeded in achieving the goal because the participants were able to market their products with various types of digital marketing media through WhatsApp Business, Facebook Marketplace, Instagram and Shopee. After training, MSME actors can place their own using WhatsApp Business, Facebook Marketplace, Instagram and Shopee. MSME actors and the nagari government hope that service activities like this will continue to be carried out in the context of business continuity for MSME actors in Kamang Mudiak Nagari.
Analisis Peningkatan Kapabilitas SDM Bidang Pengawasan Intern Pemerintah Berdasarkan Internal Audit Capability Model (IACM) Asniati Bahari; Galefwor Wezdy Inramus
AMAR (Andalas Management Review) Vol 2 No 2 (2018)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.2.2.11-27.2018

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kemampuan tenaga SDM Inspektorat serta identifikasi hambatan dan tantangan dalam rangka peningkatan kapabilitas dan usaha yang perlu dilakukan dalam rangka peningkatan kapabilitas tersebut. Dalam rangka pelaksanaan penelitian deskriptif dengan pendekatan kualitatif ini, data dikumpulkan melalui teknik wawancara, reviu dokumen dan studi kepustakaan. Wawancara dilakukan pada Inspektorat Kota Padang. Penilaian dilakukan berdasarkan analisis terhadap enam elemen Peraturan Kepala BPKP Nomor 16 Tahun 2015 untuk menentukan level Internal Audit Capability Model (IACM). Selanjutnya dikakukan analisis hambatan dan tantangan serta langkah-langkah yang dilakukan dalam meningkatkan kapabilitas SDM pada Inspektorat ini. Ditemukan bahwa Inspektorat Kota Padang masih berada pada level 2 dengan catatan; dokumentasi formulir kendali mutu yang kurang baik; seta sumber daya manusia dan anggaran pengawasan yang terbatas. Untuk itu, Inspektorat Kota Padang, meningkatkan kapabilitas apClose Panelarat dengan cara membentuk tim peningkatan kapabilitas; mengidentifikasi area yang perlu diperbaiki untuk mencapai level 2 penuh; melaksanakan kegiatan sosialisasi terkait kendali mutu audit; melaksanakan telaah sejawat antar Inspektur Badan dan antar APIP Se-Sumatera Barat; melaksanakan kegiatan assurans berupa audit kinerja. Di samping itu juga membentuk klinik konsultasi pengawasan; melakukan pengukuran dan verifikasi atas peningkatan kapabilitas APIP untuk pemenuhan level 2 dan level 3 serta sekaligus melakukan penginputan dokumen dan penjelasan pada aplikasi peningkatan kapabilitas APIP yang telah disediakan oleh BPKP yang berbasis web.
Pengaruh Good Corporate Governance Terhadap Profitabilitas Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Pada Perusahaan Peserta Corporate Governance Perception Index Pada Tahun 2013-2017 Atika Rahmi Pratiwi; Asniati Bahari
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 1 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.253 KB) | DOI: 10.35143/jakb.v13i1.3425

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Govenance terhadap Profitabilitas perusahaan dengan Corporate Social Responsibility sebagai variabel moderasi pada perusahaan yang menjadi peserta Corporate Governance Perception Index pada tahun 2013-2017. Komponen Corporate Governance yang digunakan pada penelitian ini adalah Direksi, Dewan Komisaris dan Komite Audit. Sedangkan rasio Profitabilitas diproksikan dengan ROA, ROE, ROI dan EPS. Sampel penelitian ini terdiri dari 8 perusahaan dengan metode pengambilan sampel purposive sampling setelah dilakukan eliminasi berdasarkan kriteria yang ada. Data penelitian yang digunakan adalah laporan tahunan dan laporan keberlanjutan perusahaan yang dipublikasikan melalui website www.idx.co.id dan website masing-masing perusahaan. Pengujian hipotesis penelitian dilakukan dengan Structual Equation Model (SEM) dengan menggunakan Partial Least Square (PLS) sebagai teknik analisis data dengan software SmartPLS versi 3.0.M3. Hasil penelitian ini menunjukkan bahwa Good Corporate Governance berpengaruh terhadap profitabilitas perusahaan, sedangkan Corporate Social Responsibility tidak berpengaruh terhadap profitabilitas serta Corporate Social Responsibility bukan variabel moderasi pada pengaruh Good Corporate Governance terhadap Profitabilitas.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING DALAM PENETAPAN HARGA JUAL PADA DIAN KONVEKSI Ratna Dewi; Asniati Bahari
Tamwil Vol 8, No 2 (2022)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v8i2.7978

Abstract

Penelitian ini mengkaji mengenai perhitungan harga pokok produksi dalam penetapan harga jual pada DIAN Konveksi. Permasalahannya yaitu dalam perhitungan harga pokok produksi yang dilakukan oleh DIAN Konveksi  masih dilakukan secara tradisional dan tidak menggolongkan biaya berdasarkan unsur-unsur biaya, selanjutnya  masih banyak biaya-biaya yang tidak dimasukan dalam perhitungan harga pokok produksinya. Tujuan penelitian ini yaitu untuk mengetahui bagaimana analisis perbandingan perhitungan harga pokok produksi dengan menggunakan metode full costing dan variable costing dalam penetapan harga jual di DIAN Konveksi. Metode yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif dengan menggunakan sumber data primer dan data sekunder. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi dengan menggunakan metode full costing lebih tinggi dibandingkan dengan mengunggunakan metode variable costing dan perhitungan yang dilakukan oleh DIAN Konveksi lebih rendah dibandingkan dengan perbandingan perhitungan kedua metode tersebut. Jadi metode yang paling tepat dan efektif dilakukan adalah dengan menggunakan metode full costing, karena dengan menggunakan  metode ini seluruh unsur biaya dimasukkan dan digolongkan berdasarkan klasifikasi biaya, baik biaya tetap maupun  biaya variable.
Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan Suci Oktavia; Asniati Bahari; Rayna Kartika
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4207

Abstract

Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of the fraud hexagon theory on financial statement fraud. Hexagon fraud has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that the stimulus in terms of financial stability, the stimulus assessed from external pressure, and ego had an effect on fraudulent financial statements. The stimulus in terms of financial targets, capability assessed from the change of directors, opportunity or ineffective supervision on financial performance monitoring, rationalization, and collusion have no effect on fraudulent financial statements.
ANALYSIS OF THE IMPLEMENTATION OF RISK MANAGEMENT IN HOTEL BUNDA SYARIAH PADANG DURING THE COVID19 PANDEMIC Boedi Satria; Maritime Asniati
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

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

Abstract

The pandemic has had a huge impact on the hotel sector. Risk management is an attempt to identify, analyze, and control risks in every company activity with the aim of obtaining higher effectiveness and efficiency. The purpose of this study was to analyze how the process of implementing Risk Management at Bunda Syariah Hotel in Padang during the Covid 19 Pandemic. This study used a qualitative descriptive approach. The object of this research is Bunda Syariah Hotel Padang. The data collection method uses interviews. The results showed that the implementation of risk management at the Bunda Syariah Hotel Padang during the Pandemic was carried out in a structured manner through the following stages: identifying risks, analyzing risks, evaluating risks, analyzing risk treatment. All of these were managed based on emerging risks, and the researchers themselves. There are many risks that occur, including: Process risks and HR risks, but the risk management application process carried out at the Bunda Syariah Padang Hotel during the pandemic was able to minimize the impact of greater risks in the future so that the hotel could still survive during the pandemic.
Universitas di Indonesia: Apakah Sudah Siap Untuk Menyusun Laporan Keberlanjutan? Asniati Bahari; Dwivana Asri Chasvella; Sanda Patrisia Komalasari
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5342

Abstract

This study aims to analyze the higher education in Indonesia’s level of readiness in conducting sustainable reporting in accordance with the standards applied by the GRI (Global Reporting Initiative), which is GRI Standards. The assessment was done by looking at the percentage of suitability presented by universities on their websites with information that should be disclosed in accordance with the standards of the indicators issued by the GRI. The variables used to measure the level of readiness are in the form of disclosure items on each GRI indicator, namely indicators on disclosure of universal standards, economic standards, environmental standards, and social standards. The data used in this study are secondary data in the form of the whole available information for the public posted on the university's websites. The research object used in this study was the 35th best university according to the Ministry of Research, Technology, and Higher Education in 2019. The results of this study indicate that overall, universities in Indonesia are less prepared for universal standard disclosure indicators. For economic, environmental, and social standards indicators, universities are declared unprepared. In this case, clear guidelines are needed to be used by universities in Indonesia in preparing sustainability reports.
Corporate Social Responsibility dan Ketahanan Perusahaan Dalam Menghadapi Pandemik di Asia Tenggara Asniati Bahari
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.21994

Abstract

This study aims to find empirical evidence regarding the influence of CSR on corporate resilience in facing the COVID-19 pandemic in Southeast Asia during the first and second waves of the pandemic. The independent variable in this research is the company's CSR which consists of economic, environmental and social disclosures, while the dependent variable is company resilience. There were 175 companies as research samples in the first wave and 176 in the second wave. Data is obtained from sustainability reports and annual reports published by each company through its official website. Using SmartPLS 3.3.9, it was found that, both in the first and second waves of COVID-19, overall CSR had a positive effect on corporate resilience. In the first wave, disclosure of economic topics had a positive effect on corporate resilience, but disclosure of environmental and social topics had a negative effect. In the second wave, disclosure of social topics had a positive effect on corporate resilience, but disclosure of economic and environmental topics had a negative effect. The implications of this research show that companies need to disclose their business continuity activities during a pandemic to increase corporate resilience. With the longer the pandemic lasts, social activities are more important than economic and environmental activities. The results of this study can enrich knowledge in the field of sustainability accounting which is useful for company management in managing corporate sustainability and also for investors in choosing their investment objects.
CORPORATE GOVERNANC, CORPORATE SOCIAL RESPONSIBILITY DAN KETAHANAN PERUSAHAAN DI INDONESIA: CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA Khalilul Rahman; Asniati Bahari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.165-178

Abstract

This study aims to provide empirical evidence about the influence of internal corporate governance mechanisms and corporate social responsibility on corporate resilience. This research's novelty is to analyze companies' resilience during the Covid-19 pandemic in Indonesia from March to September 2020. Data analysis in this study used SmartPLS 3.3.9 software. Based on the purposive sampling technique, a sample of 44 companies was obtained, which were registered at IDX80 as of February 2020. The findings of this study are that CSR on the topic of Environment does not have a significant effect on corporate resilience; however, Economic and Social topics have a significant effect on corporate resilience. Corporate governance on the board of commissioners and directors has no significant effect on corporate resilience, but the audit committee significantly affects corporate resilience. Other findings in this study indicate that Firm Size and Sales Growth significantly affect corporate resilience. The results of this study help investors and management understand the importance of CG, CSR, Firm Size, and Sales Growth in building corporate resilience in facing the coming crisis.
Factors Affecting The Level of Corporate Resilience as The Impact of The Covid-19 Pandemic in Indonesia Khalilul Rahman; Asniati Bahari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.19741

Abstract

This study aims to provide empirical evidence on the impact of corporate social responsibility, corporate governance, sales growth, and corporate size on corporate resilience. The purposive sampling technique obtained a sample of 44 companies registered in IDX80 as of February 2020. This study uses corporate quantitative methods with secondary data from sustainability reports and annual reports published by each corporate through the website www.idx.co.id or its official website. Data analysis in this study uses multiple linear regression analysis with IBM SPSS 25 software. The findings of this study are that partially, CSR on the topic of Environment has no significant effect on corporate resilience, but the topic of Economics and Social affect corporate resilience significantly. Corporate governance on the board of commissioners and directors has no significant effect on corporate resilience, but the board of audit committee significantly affects corporate resilience. Sales growth and corporate size significantly affect the corporate's resilience. Then, CSR, corporate governance, sales growth, and corporate size significantly affect the corporate's resilience.
Co-Authors Alfin Adha Anshar Anwar, Khairil Atika Rahmi Pratiwi Boedi Satria Devi Yulia Rahmi Dwivana Asri Chasvella Galefwor Wezdy Inramus Khairil Anwar Khalilul Rahman Khalilul Rahman Rahmadoni, Jefril Ratna Dewi Rayna Kartika, Rayna Sanda Patrisia Komalasari Suci Oktavia Yd Ferdian Eka Saputra