Fitriyeni Oktaviani
Fakultas Ekonomi Dan Bisnis, Universitas Andalas, Padang, Sumatera Barat

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Peningkatan Daya Saing Produk “RAYO” dengan Pelatihan Ragam Teknik dan Motif Rajut pada Sanggar Kerajinan Wanita Rangkiang Selayo Verni Juita; Warnida Warnida; Fitriyeni Oktaviani
Warta Pengabdian Andalas Vol 29 No 4 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.29.4.407-416.2022

Abstract

Sanggar Rangkiang is a women’s group in Selayo village with a common interest in improving their family living standards. Through the group, they learn together how to master knitting skills. Using their little own pocket money, they try to buy the knitting material and turn it into various kinds of knitted products. Some have also successfully sold the products to their acquaintances through direct selling or personal approaches. Despite those achievements, however, this group has been facing critical challenges, such as limited product varieties, unstandardized product qualities, and lack of neat consistency, undermining the product’s potential to compete in the larger knitted products market. Due to this condition, the team of Universitas Andalas has provided knitting materials and conducted training series on various knitting techniques and models. The training was conducted through three sections the delivery of learning materials through lecturing, the application of learning materials, and counselling and monitoring through mentoring. After the training, the participants can produce a variety of good-quality products according to the given time target. Ultimately, the knitted products are expected to be sold in the larger market, paving the way for their business independence.
EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SIKLUS PENJUALAN DAN PENERIMAAN KAS BUMDES XYZ PELALAWAN RIAU Fitriyeni Oktavia
Ensiklopedia of Journal Vol 5, No 2 (2023): Volume 5 No. 2 Edisi 3 Januari 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.234 KB) | DOI: 10.33559/eoj.v5i2.1567

Abstract

Sales is the agency's main business activity to earn profits and maintain business development. In an effort to optimize profits, an internal control system is needed that prevents, detects and corrects errors and fraud that can hinder the achievement of sales objectives. BUMDes XYZ is a Village-Owned Enterprise which has three business units, namely sales of building materials, fuel and BRIlink service units. The study was conducted to evaluate the internal control system in the sales and cash receipts cycle of BUMDes XYZ Pelalawan Regency, Riau. A qualitative approach with descriptive analysis is used based on data collection through interviews, observation and collection of literature studies. The data is processed by describing the description of the research object and evaluated using a theoretical study based on the components of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) internal control conceptual framework. The results of this study are that it is still found that implementation is not optimal in the basic principles of internal control in the sales and cash receipts cycle which causes a lot of uncollectible receivables and sales losses.
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

Abstract

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 Pelatihan Akuntansi untuk Penyusutan Aset Tetap pada BUMDes Amanah Desa Bukit Gajah Kecamatan Ukui Kabupaten Palalawan Riau Sanda Patrisia Komalasari; Fitriyeni Oktavia; Berri Brilliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 2 (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.30.2.314-320.2023

Abstract

This activity aims to provide socialization and training regarding the depreciation of fixed assets to village-owned enterprises called BUMDes Amanah Bukit Gajah, Palalawan Regency, Riau. It was due to that BUMDes have never depreciated their fixed assets at all. Depreciating fixed assets owned by BUMDes will improve the current quality of financial reporting. This activity began with understanding the business of BUMDes. Then it continues with the provision of training and pilots following existing cases in BUMDes, including compiling tables and making sheets of Microsoft Excel-based depreciation calculators needed by BUMDes. This activity was attended by 5 BUMDes employees responsible for financial reporting. The depreciation method and useful life of fixed assets will be adjusted to tax regulations. The result of this activity was in the form of the socialization of fixed assets and their depreciation.
Pembenahan Pencatatan dan Pelaporan Keuangan Sanggar Rangkiang Salayo dengan menggunakan Program Akuntansi berbasis Excel Verni Juita; Fitriyeni Oktavia
Warta Pengabdian Andalas Vol 30 No 2 (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.30.2.288-296.2023

Abstract

Sanggar Rangkiang Salayo is a women's business group in Solok, West Sumatra. It has been developing a knitting business. The business program focuses on improving product quality, innovation, and systematic business administration. One of the essential aspects of business administration is having good and proper financial records and reporting. Several activities have been carried out to improve the recording and reporting of their business finances using an Excel-based accounting program. In this activity, participants were given training and accompanied when practising each financial recording and reporting stage using a pre-designed accounting program. The method used in this activity was providing material through lectures and training using Excel-based accounting programs demonstrated in front of the training participants. This Excel-based accounting program was designed according to Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM), which consists of six working papers integrated. The results of this activity were members of the Rangkiang Salayo who were more skilled in recording and reporting financial transactions for their business.
Pelatihan Penyusunan Laporan Arus Kas pada BUMDes Bintang Muda Mandiri Desa Sialang Kubang, Kecamatan Perhentian Raja, Kabupaten Kampar Fitriyeni Oktavia; Sanda Patrisia Komala Sari; Berri Briliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 2 (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.30.2.238-244.2023

Abstract

The cash flow statement provides relevant information regarding cash receipts and payments of a company in one period. The information presented on it assists the company in making decisions on using available cash. It serves as the basis for evaluating the performance of receiving and cash disbursement in a period. Decision errors can result in several circumstances, such as debt accumulation, jammed cash inflows, uncollectible customer receivables, and BUMDes' failure to pay for daily operational needs. BUMDes Bintang Muda Mandiri is one of the best BUMDes from the Deepening Program of Bank BRI Brilian Village, a village incubation program organized by PT Bank Rakyat Indonesia, Tbk. in 2022. BUMDes Bintang Muda Mandiri has also reported profits in the last three years, which reflects the potential for future growth. This community service activity provided training in preparing a Statement of Cash Flow using Excel worksheets prepared by the Andalas University Community Service Team. The method used in this activity was the delivery of material and training. The benefit of this activity was the realization of independent BUMdes human resources who can prepare the cash flow statement and analyze it as a financial report for decision-making.
Pelatihan Pengendalian Internal pada Siklus Penjualan dan Dasar Pencatatan Akuntansi pada BUMDes Mitra Mandiri Fitriyeni Oktavia; Sanda Patrisia Komala Sari; Berri Briliant Albar; Ares Albirru Amsal
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.30.3.504-511.2023

Abstract

BUMDes is a village-owned enterprise that aims to strengthen the village economy. In order to realize the goals, a system is needed to prevent, reduce and correct errors and fraud that can hinder the goals and sustainability of BUMDes. According to COSO (Committee of Sponsoring Organization of Treadway), internal control is a method or system used to achieve company goals effectively and efficiently. The Community service team from Universitas Andalas conducted training on internal control to increase BUMDes teams' understanding of the importance of internal control in business operations. BUMDes Mitra Mandiri owns business units engaged in buying and selling fuel and building materials, so the training focuses on the scope of the sales cycle. This activity aims to provide BUMDes managers with an understanding of the importance of internal control in operations and to assist and guide managers in implementing reasonable internal control in the sales cycle and keeping correct accounting records. This activity was carried out through practical training and coaching. The benefit of this activity was that BUMDes teams understand the importance of internal control in the sales cycle to increase operational effectiveness and efficiency, maintain assets and prevent and repair errors and damage that can collapse the BUMDes businesses.
Pelatihan Penyusunan Laporan Keuangan BUMDes Bintang Muda Mandiri, Desa Sialang Kubang, Kecamatan Perhentian Raja, Kampar, Riau Sanda Patrisia Komalasari; Fitriyeni Oktavia; Berri Brilliant Albar; Ares Albirru Amsal
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.30.3.396-404.2023

Abstract

This financial report training activity aims to improve the quality of Bintang Muda Mandiri BUMDes financial reporting. Training in preparing financial reports is necessary because, based on the observations made, many accounts still need to be by the transactions. In addition, the format of the report also still needs improvement. Observations of the existing financial reports and interviews regarding the accounts in the financial statements were first carried out. The training content was compiled, and the training was carried out. This activity was attended by BUMDes employees, especially those who have an interest in financial reporting. Mistakes found during observations were corrected to achieve the appropriate financial statements. The financial statements to be prepared consist of an income statement, a statement of changes in equity, and a statement of financial position. This community service activity results in an increase in the quality of the Bintang Muda Mandiri BUMDes financial reports.
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

Abstract

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.