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All Journal Ensiklopedia of Journal Jurnal Point Equilibrium Manajemen dan Akuntansi
Fathiah Fathiah
Universitas Sumatera Barat
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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EFEKTIFITAS PENGGUNAAN LAPORAN KEUANGAN SEDERHANA BAGI PEDAGANG KAKI LIMA PASAR TRADISIONAL KOTA PARIAMAN Nichy Oktaviani; Patria Nagara; Fathiah Fathiah
Ensiklopedia of Journal Vol 4, No 4 (2022): Vol 4 No. 4 Edisi 2 Juli 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.976 KB) | DOI: 10.33559/eoj.v4i4.878

Abstract

One of the causes of the lack knowledge of street vendors is the low level financial literacy. On the other hand, financial literacy is one of the key principles of entrepreneurship that will assist in making decisions and carrying out activities that have financial consequences. When the financial literacy of street vendors  is low, this will be a barrier in achieving business success considering that street vendors operate in a dynamic and complex environment. Most of the problems faced by business actors are related to financial statements that are not clear and do not even have financial statements. Therefore, we must prepare maximum accounting concepts for street vendors so that they are easy to understand and can be applied to managed businesses. Financial reports in traditional markets are dominated by traders who have quite large businesses. So in this study, the researchers tried to provide an effective use of simple books (simple financial statements) for street vendors in traditional markets in order to determine the net profit earned in one period. The method used in this research is descriptive quantitative. The study used a Pre-Experimental design, namely One-Group Pretest-Posttest Design. This research only involved 1 experimental group without a control group. This design compares the situation before and after being treated with the use of simple books (simple financial statements) to see net income. Data collection techniques used are questionnaires, interviews, and documentation studies. While the data analysis technique used will be descriptive statistical analysis which refers to the existing interval values to measure effectiveness and describe the results of these measurements. From the results of data analysis calculated based on each indicator, it is obtained; First, it can be understood to obtain 3.168. Second, Relevance got 3,196. Third, Reliability got 3,172. Fourth, comparability obtained 3.172. From some of these indicators, the average variable is 3,177 which is in the interval value of 2.45 - 3.2 and shows effectiveness. So, the conclusion of this study is that the use of Simple Financial Statements for Street Vendors in Pariaman Traditional Markets has been effective.Keywords: Effectiveness, Financial Report
Pengaruh Profitabilitas, Komite Audit Dan Ukuran Perusahan Terhadap Ketepatan Waktu Pelaporan Keuangan Annisa Annisa; Fathiah Fathiah; Ance Jusmaya
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.238

Abstract

Study This aim for find proof empirical about influencing factors accuracy timereporting finance company registered banking _ on the Indonesian Stock Exchange, the factors tested in study This that is profitability, Audit Committee, and Company Size. Sample from study This using 60 registered banking companies on the Indonesian Stock Exchange period 2020-2022 taken _ with use purposive sampling method. Method analysis of the data used is analysis quantitative, i.e test assumption consisting of classics from test normality, test multicollinearity and test heteroscedasticity, analysis multiple linear regression, test consisting hypothesis _ from t test, f test as well R2 test. Results study identify that profitability and influential audit committee on precision time reporting finance companym whereas size company No influential on accuracy time reporting finance company registered banking _ on the Stock Exchange Indonesian, On The Ftestisk nown that profitability, audit committe eand size company influential in a way together to accuracy time reporting finance.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Romi Saputra; Risa Wahyuni EDT; Fathiah Fathiah
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.274

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on Return on Assets (ROA) in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses an explanatory research approach, namely hypothesis testing research. The population in this study were all manufacturing companies in the Textile and Garment Sub-sector which were listed on the Indonesian Stock Exchange from 2017 to 2021, with a total of 22 companies. The sample used the Purposive Sampling method which aims to obtain a sample according to predetermined criteria with a final sample of 17 companies. The data collection technique is carried out by taking the annual report data (Annual Report) of manufacturing companies in the Textile and Garment Sub-sector which are published on the Indonesia Stock Exchange (IDX), especially in 2017 to 2021, which can be obtained from www.idx.co.id or the website each company, while the data analysis technique uses descriptive statistical analysis, classical assumptions (normality test, linearity test and homogeneity test), simple regression analysis, and hypothesis testing (t test and coefficient of determination). The results showed that the Corporate Social Responsibility variable had an effect on financial performance with a tcount = 5.727 with a significance value of 0.000 <0.05. The coefficient of determination or R Square (R2) is 0.283. To see how big the relationship between Corporate Social Responsibility and financial performance. So the relationship between Corporate Social Responsibility and financial performance is 28.3%. The remaining 100% - 28.3% = 71.7% is influenced by other variables that have not been included in this study.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan SAK EMKM Dengan Aplikasi SIAPIK Wahyu Rifki Rahmat; Sulastri Sulastri; Fathiah Fathiah
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.280

Abstract

Recording of financial statements is one of the important things in the continuity of a company, both large companies and micro, small and medium enterprises (MSMEs). Every company must have financial reports that are good and correct according to accounting standards, this aims to determine the condition and financial performance of the company and can help owners. This study aims to assist MSMEs in preparing financial reports based on SAK EMKM. Research conducted at PT. Tikar Ruyung by conducting interviews and asking for financial report data to be processed so that it is in accordance with SAK EMKM. The preparation of financial reports uses a qualitative method with the SIAPIK application starting from to January to June 2022. The results of the research show that PT. Tikar Ruyung in compiling financial reports is still very simple and not in accordance with accounting standards. Recording of financial statements of PT. Tikar Ruyung is done based on cash receipts and disbursements. Factors that cause financial records at PT. Tikar Ruyung is still very simple is due to a lack of human resources and understanding of financial reports. The study produced financial reports in accordance with SAK EMKM using the SIAPIK application consisting of income statements, statements of financial position and notes on financial statements in January to June 2022.
Co-Authors Ance Jusmaya Annisa Annisa Nichy Oktaviani Patria Nagara RISA WAHYUNI EDT Romi Saputra Sulastri Sulastri Wahyu Rifki Rahmat