Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal International Conference on Law, Business and Governance (ICon-LBG) Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Pemberdayaan Ekonomi
Sri Dewi Edmawati
Fakultas Ekonomi, Universitas Andalas, Padang, Sumatera Barat
Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analysis of Corporate Social Responsibility Implementation And Social Audit at PT Semen Padang Elvira Luthan; Sri Dewi Edmawati
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.459 KB)

Abstract

The number of Corporate Social Responsibility (CSR) implementation in Indonesia is not so muchwhile the potential targets are very huge, such as environmental damage, unemployment, school drop-out,and poverty. One of its implementations that are common now is community development, which theemphases are on social and community capacity development. This study describes the implementation ofCSR and social audit in PT Semen Padang. PT Semen Padang as one of the largest states ownedenterprise in West Sumatra has a big hand in the development of West Sumatra.Analyses were performed with descriptive statistics and content analysis. Collecting data on the CSRactivities of PT Semen Padang was done by performing content analysis on the company's annual reportthat has been audited. Results of the analysis showed CSR’s model implementation in PT. Semen Padangis on the form of physical development such as public facilities, development of education, employmentempowerment, economic empowerment, community services, public health services, environmentalprotection, sports, and the arts. A pattern of implementation of CSR programs is generally done directlyand independently by a company-appointed team. PT Semen Padang has not implemented purely socialaudit of the implementation of the CSR report, but integrated in the audit of the company's annual report.
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN Elvira Luthan; Sri Amelia Rizki; Sri Dewi Edmawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2017.v1.i2.2754

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui : (1) Pengaruh pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility/CSR) terhadap kinerja keuangan perusahaan (2) Pengaruh karakteristik perusahaan sebagai variabel moderating dalam hubungan antara pengungkapan tanggung jawab sosial perusahaan dan kinerja keuangan perusahaan. Penelitian ini menggunakan analisis regresi berganda. Sampel penelitian adalah 45  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2014. Sampel penelitian dipilih dengan teknik purposive sampling dengan kriteria yang telah ditetapkan. Umur perusahaan, ukuran dewan komisaris dan ukuran perusahaan digunakan sebagai proksi dari karakteristik perusahaan, sedangkan return on asset (ROA) dan tobin’s Q sebagai proksi dari kinerja keuangan perusahaan. Hasil uji hipotesis menunjukkan pengungkapan tangung jawab sosial perusahaan berpengaruh secara signifikan terhadap kinerja keuangan yang diukur dengan ROA, sedangkan terhadap kinerja keuangan yang diukur dengan tobin’s Q tidak berpengaruh signifikan. Hasil uji interaksi menunjukkan umur perusahaan mampu meningkatkan pengaruh (memoderating) pengungkapan tanggung jawab sosial perusahaan terhadap kinerja keuangan yang diukur dengan ROA. Sementara itu ukuran dewan komisaris dan ukuran perusahaan tidak mampu memoderating dalam hubungan antara pengungkapan tanggung jawab sosial perusahaan dan kinerja keuangan baik yang diukur dengan ROA atau tobin’s Q.
PREPARATION OF FINANCIAL STATEMENTS BASED ON SAK EMKM USING SPREADSHEET ON MSMEs IN BUKITTINGGI Rita Rahayu; Verni Juita; Denny Yohana; Rahmi Desriani; Sri Dewi Edmawati; Abdul Karib
Warta Pengabdian Andalas Vol 28 No 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.28.3.256-262.2021

Abstract

This activity aims to increase Small Medium Micro Enterprises (MSME) managers' capacity in preparing financial reports by the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) using a spreadsheet application. Implementing this activity was by providing training to MSMEs in Bukittinggi on financial management using a Microsoft Excel-based application previously developed by the team. MSMEs can use eight main menus to manage their finances in this simple application. The menus are Account List, Code List, Journal, Ledger, Work Sheet, Subsidiary Ledger, Income Statement and Statement of Financial Position. The MSME owners will fill in these menus according to their activities and transactions. 17 MSMEs in Bukittinggi participated in this activity. The results of this activity show that the application makes it easier for MSME managers to understand financial management, and it also assists them in preparing their financial statements. This activity contributed to MSMEs improving their capabilities related to transaction recording and financial reporting based on Financial Accounting Standards.
Peningkatan Kapasitas Pengelola Badan Usaha Milik Desa dalam Pengelolaan Keuangan: Studi Pada BUMNAg di Sumatera Barat Rita Rahayu; Husna Roza; Sri Dewi Edmawati; Abdul Karib
Jurnal Pemberdayaan Ekonomi Vol. 1 No. 1 (2022): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.675 KB) | DOI: 10.35912/jpe.v1i1.737

Abstract

Purpose: The activity aims to improve the ability of BUMDes managers in terms of financial management. The reason for this activity is that the understanding and ability of BUMDes managers, especially in West Sumatra, is still low regarding financial management. Method: The method used in this activity is to carry out ongoing training and mentoring programs, which are carried out for a period of 6 months. Result: It is hoped that the activities carried out in a sustainable manner will certainly increase the ability and understanding of BUMDes managers, especially those in West Sumatra in terms of financial management. One of the outputs of this activity is that BUMDes are able to prepare their financial reports. Conclusion: This training and mentoring activity is very useful, especially with the issuance of PP No. 11 of 2021 concerning BUMDEs, one of which is to require BUMDes to compile accountability reports in the form of periodic financial reports. Contribution: This activity will certainly contribute in terms of developing the capacity of human resources in the village, and will certainly have a positive impact on improving the village economy.
Implementation of ISAK 35: How Hospitals in West Sumatera Present Their Financial Statements? Sri Dewi Edmawati; Sanda Patrisia Komalasari
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2287

Abstract

Hospitals are a form of non-profit entity. For accountability, hospitals should provide financial reports that comply with applicable accounting standards, namely ISAK No. 35. The purpose of this study is to see whether hospitals have implemented interpretation of financial accounting standard, namely Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. The limited amount of research on this subject makes us compelled to do so. This research is important to do in order to improve the quality of financial reporting in hospitals. ISAK No. 35 regulates the presentation of financial statements of non-profit oriented entities. The method used to achieve this purpuse is to carry out an analysis of financial reports and distribute questionnaires regarding the content of financial reports for hospitals that not provide access to their financial reports. The samples in this study were 22 major hospitals in Padang City and several hospitals outside Padang City in West Sumatra. The findings of this study are that only 2 from 22 hospitals have implemented ISAK 35. All BLU/BLUD government hospitals in this study implemented SAP, but not ISAK 35. This research provides information that financial reporting in hospitals is still inadequate, regardless of whether hospitals implement ISAK 35 or not. This research will provide data for the government to make various efforts to improve the quality of hospital financial reporting.
Co-Authors Abd. Rasyid Syamsuri Abdul Karib Damayanti, Elok Denny Yohana Desriani, Rahmi Elvira Luthan Husna Roza Rahayu, Rita Sanda Patrisia Komalasari Verni Juita