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All Journal JAM Jurnal ASET (Akuntansi Riset) MBIA Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Ilmiah Poli Bisnis Jurnal Vokasi Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen E-Amal: Jurnal Pengabdian Kepada Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Chandra, Novrina
Politeknik Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences

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Kecurangan Akademis Mahasiswa: Kenapa Terjadi dan Apa yang Harus Dilakukan? Fontanella, Amy; Sukartini, Sukartini; Chandra, Novrina; Sriyunianti, Fera
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.22378

Abstract

This study investigates determinants of academic dishonesty. Using the fraud triangle concept, this study examined the effect of pressure, opportunity and rationalizations towards academic dishonesty. This research conducted on Accounting Department of Padang State Politechnic (PNP).  This study also analyzes the efforts made by PNP to minimize academic dishonesty. Using a sample of 436 students, this study found that pressure, opportunity and rationalization have a positive effect on academic dishonesty. We also found an opportunity to cheat strengthens the effect of academic pressure on academic dishonesty. The results of interviews and focus group discussions indicate the commitment of PNP to instill honesty values for students through various ways such as determination and dissemination rules related to academic dishonesty, contract agreements related to fraud rules and the implementation of severe sanctions for the perpetrators of fraud. However, a comprehensive and systematic approach is needed to make honesty as a value of department. Penelitian ini bertujuan menginvestigasi determinan perilaku kecurangan akademis mahasiswa. Dengan menggunakan konsep fraud triangle, penelitian ini menguji pengaruh tekanan untuk melakukan kecurangan, kesempatan berbuat curang dan rasionalisasi dalam melakukan kecurangan terhadap perilaku kecurangan mahasiswa. Penelitian ini dilakukan pada Jurusan Akuntansi Politeknik Negeri Padang (PNP. Penelitian ini juga menganalisis upaya-upaya yang telah dilakukan PNP untuk meminimalisir tingkat kecurangan. Dengan menggunakan sampel 436 mahasiswa, penelitian ini menemukan bahwa faktor tekanan, kesempatan dan rasionalisasi berpengaruh positif terhadap perilaku kecurangan mahasiswa. Penelitian ini juga menemukan kesempatan untuk berbuat curang memperkuat pengaruh tekanan akademis terhadap kecurangan akademis. Hasil wawancara dan focus group discussion menunjukkan komitmen PNP untuk menanamkan nilai-nilai kejujuran bagi mahasiswa melalui berbagai cara seperti penetapan dan sosialisasi aturan terkait kecurangan akademis, penandatangan kontrak kesepakatan terkait aturan kecurangan serta penerapan sanksi yang berat bagi pelaku kecurangan. Namun masih perlu dilakukan pendekatan yang komprehemsif, sistematis dan melibatkan seluruh komponen untuk menjadikan kejujuran sebagai value Jurusan.
Pengelolaan dan Penyusunan Laporan Keuangan Desa/Nagari Sukartini; Amy Fontanella; Novrina Chandra
Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i1.74

Abstract

Pemerintah desa/nagari mendapat kucuran dana dari pemerintah pusat dalam jumlah yang tidak sedikit. Namun perangkat nagari belum memiliki kompetensi yang memadai dalam mengelola, menatausahakan dan mengelola keuangan nagari. Pengelolaan keuangan memerlukan akuntabilitas dan transparansi kepada public karena dana yang digunakan bersumber dari dana publik. UU No.6 tahun 2015 menjelaskan bahwa pemerintah desa mulai dari tahun 2015 akan memperoleh dana 10% dari total anggaran. Oleh karena itu diperlukan kompetensi yang memadai dari perangkat desa dalam mengelola dan menyusun laporan keuangan untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan. Untuk memudahkan perangkat nagari dalam menyusun laporan keuangan, penelitian ini mengembangkan aplikasi sederhana dalam penyusunan laporan keuangan nagari dengan basis Microsoft excel. Penggunaan aplikasi sederhana ini juga dapat meminimalkan kemungkinan terjadinya kesalahan dalam penyusunan laporan keuangan seperti kesalahan dalam perhitungan yang selama ini dilakukan melalui proses manual. Hasil penelitian ini menunjukkan berdasarkan proses pendampingan dalam menggunakan aplikasi, perangkat pengelola keuangan nagari merasa terbantu dalam melakukan pekerjaannya.
Rancangan Pembukuan Akuntansi Berbasis Excel for Accounting Pada Koperasi Jasa Keuangan Syariah (KJKS) Chandra, Novrina; Sukartini
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.108

Abstract

In order to increase the society empowerment, Government of Padang create a program PKBK-BMT. This program is an integrated activity in order to accelerates poverty reduction, so that thegovernment of Padang form KJKS-BMT in every districts which aims to facilitates the poor society with microfinance and sustainable assistance, so that they can empower themselves. KJKS must convey accountability and financial reports activities to the local government. Therefore it needs accountable, accurate and timely financial statement. Both partners in these activities together are equaly have very good potential business development, but lack in the processing of financial transaction data and in the preparing of qualified financial statement for the decision making process of business development accountability.The results of this activitiy are the design of accounting bookkeeping based on excel for accounting, creating administrators who has ability to operate financial database, analizing and inputting financial transaction on the design of application. Beside, administrators can get the latest financial information at anytime by accessing that application design. The goals are to be known how far this program will run well and if there are some constraints encountered in the field then can immediately discussed with the administrators from both partners.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Jurusan Akuntansi Berkarir Di Bidang Perpajakan anugrah muzialani lani; Desi Handayani; Novrina Chandra
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.v15i2.5168

Abstract

This study aims to determine the positive influence of motivation, professional recognition and perception on the interest of students majoring in accounting for a career in taxation. The population in this study were students of the Department of Accounting, Padang State Polytechnic and Andalas University who had studied taxation courses and the number of samples was 280 respondents. The method in this research is quantitative. The data used is primary data obtained through distributing questionnaires in the form of google form and measured using a Likert scale. The data processing program uses the Statictical Product and Service Solution (SPSS) version 18 program. The results show that motivation has a positive effect on student interest in accounting for a career in taxation, professional recognition has a positive effect on student interest in accounting for a career in taxation, perception has a positive effect on student interest majoring in accounting for a career in taxation. Keywords: Motivation, Professional Recognition, Perception and Interest in a Career in Taxation
Pengaruh Financial Knowledge, Financial Anxiety dan Financial Self-Efficacy Terhadap Pengelolaan Keuangan Mahasiswa Yomi Fatma Sari; Novrina Chandra; Sukartini Sukartini
MBIA Vol 22 No 2 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i2.2551

Abstract

This study aims to determine the effect of financial knowledge, financial anxiety and financial self-efficacy on college student financial management. This research is a research quantitative approach. The data collection method used primary data by distributing online questionnaires. The population in this study were college students of the city of Padang. The sample of 400 respondents. Analysis of the data using SPSS v.28 software. The results showed that financial knowledge and self-efficacy variables affected student financial management. Meanwhile, the financial anxiety variable does not affect student financial management. Keywords: Financial Knowledge, Financial Anxiety, Financial Self-Efficacy and Financial Management. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh financial knowledge, financial anxiety dan financial self-efficacy terhadap pengelolaan keuangan mahasiswa. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer yaitu dengan menyebarkan kuesioner secara online. Populasi dalam penelitian ini adalah mahasiswa Kota Padang. Jumlah sampel dalam penelitian ini adalah sebanyak 400 responden. Analisis data menggunakan Software SPSS v.28. Hasil penelitian menunjukkan bahwa variabel financial knowledge dan financial self-efficacy berpengaruh terhadap pengelolaan keuangan mahasiswa. Sedangkan, variabel financial anxiety tidak berpengaruh terhadap pengelolaan keuangan mahasiswa. Kata kunci: Financial Knowledge, Financial Anxiety, Financial Self-Efficacy dan Pengelolaan Keuangan
Pengaruh Stakeholder Pressure, Ukuran Perusahaan dan Kinerja Keuangan terhadap Sustainability Reporting Disclosure Syakira, Nadiya; Chandra, Novrina; Mustika, Rasyidah
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.48

Abstract

The aim of this research is to determine the influence of employee pressure, foreign ownership, management ownership, financial performance, and company size on Sustainability Reporting Disclosure in environmentally sensitive companies. The independent variables used in this study are employee pressure, foreign ownership, management ownership, Return on Assets (ROA), and the logarithm of total assets. The dependent variable, Sustainability Reporting Disclosure, is measured according to the Global Reporting Initiative (GRI) reporting guideline with 79 indicator items. This research employs a quantitative approach. The research population includes companies categorized as environmentally sensitive and listed on the Indonesia Stock Exchange (IDX) that have published Sustainability Reports during the research period from 2019 to 2021. The data collection technique used purposive sampling, in which the sample was based on predefined criteria. The sample consists of 46 companies with 138 observations. Data analysis was conducted using multiple linear regression technique using IBM SPSS Statistics 25 software. The research findings reveal that the foreign ownership and company size variables have a significant influence on Sustainability Reporting Disclosure, while employee pressure, management ownership, and financial performance variables do not exhibit any significant influence.
Pengaruh Konsentrasi Kepemilikan, Profitabilitas, Konservatisme Akuntansi dan Pertumbuhan Penjualan, terhadap Nilai Perusahaan Putri, Deanti Utami; Chandra, Novrina
Jurnal Ilmiah Poli Bisnis Vol 16 No 1 (2024): Volume 16 Nomor 1
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.v16i1.1395

Abstract

This research discusses the influence of ownership concentration, profitability, accounting conservatism and sales growth on company value. The main objective of this research is to analyze and obtain empirical evidence whether there is an influence of ownership concentration, profitability, accounting conservatism, and sales growth on company value. The ownership concentration variable is measured using the Ownership formula, profitability is measured using the Return of Assets formula, accounting conservatism is measured using the Non-Operating Accrual formula, and sales growth is measured using the sales growth indicator formula. The method used to process data is a quantitative method with data collection techniques using the purposive sampling method. Data processing uses multiple linear regression analysis techniques. The research object is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2022, where from the results of the analysis it was found that there were 27 non-cyclical consumer companies listed on the Indonesian Stock Exchange during 2019 to 2022. Results This research shows that the variables that influence company value include profitability variables and sales growth variables.
Pengaruh Audit Jarak Jauh (Remote Audit) Dan Jumlah Penugasan Auditor Terhadap Kualitas Audit Okta Putri, Rizka; Dwiharyadi, Anda; Chandra, Novrina
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.296

Abstract

This research aims to determine the effect of remote audits and the number of auditor assignments on audit quality, moderated by audit information technology and professional development (empirical study on BPKP representatives in West Sumatra Province). The population in this study was 95 people with a sample of 95 respondents. The type of data in this research is quantitative data. Data was obtained by conducting a questionnaire, then processed and tested using SmartPLS. The data analysis method used is descriptive analysis, quality testing (data normality), confirmatory test (validity test, reliability test, model suitability test results (goodness of fit test) and hypothesis testing. From the research conducted it is known that based on the results of hypothesis testing it shows that Remote audit and audit assignments have a positive and significant effect on audit quality, Professional Development has no mediation between Audit Assignments and audit quality, Professional Development has mediation between remote audits and audit quality, Information Technology has no mediation between Audit Assignments and audit quality and Information Technology has mediation between remote audit and audit quality.
Peningkatan Minat Siswa Berwirausaha Melalui Penggunaan Business Model Canvas Dalam Perencanaan Usaha Chandra, Novrina; Fontanella, Amy; Yusnani, Yusnani
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3: September-Desember 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i3.3610

Abstract

Salah satu tujuan SMK Negeri 2 Padang adalah menghasilkan lulusan yang mempunyai keterampilan untuk hidup mandiri dan mengikuti pendidikan lebih lanjut sesuai dengan program keahliannya. Menunjang tercapainya tujuannya ini mahasiswa selain dibekali dengan ilmu terapan juga dibekali dengan ilmu kewirausahaan. Namun minat kewirausahaan masih rendah karena masih terbatasnya pengetahuan siswa dalam menggali ide bisnis dan potensi yang ada didaerah. Program yang dilaksanakan pada kegiatan Pengabdian Masyarakat ini adalah untuk membangun jiwa kewirausahaan para siswa. Kegiatan yang dilakukan adalah pelatihan bagi siswa membuat perencanaan bisnis. Siswa di ajak mencari potensi daerah dan menggali ide-ide bisnis. Kegiatan ini dimulai dengan pelatihan tentang membuat rencana bisnis dengan menggunakan elemen-elemen Business Model Canvas (BMC). Kemudian, siswa melakukan praktek membuat ide dan rancangan bisnis dengan menggunakan kerangka BMC. Hasil dari kegiatan ini, siswa akan mampu menuangkan berbagai ide usaha yang sesuai dengan potensi daerahnya dan juga akan mampu dalam perencanaan bisnis dengan menggunakan kerangka BMC.
ENGARUH KOMPONEN INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR CONSUMER NON-CYLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Mulya Adi; Maryati, Ulfi; Chandra, Novrina
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.394

Abstract

This study aims to test the influence of intellectual capital, and the company's measure against the company's financial performance as measured by Return On Assets (ROA). The research method used is multiple linear regression with sampling technique purposive sampling which resulted in a sample of 47 companies consumer non-cyclicals which is listed  on the Indonesia Stock Exchange (IDX). This research was conducted using the observation year, namely 2021-2023. The type of data used is secondary data. Data is obtained from the company's annual financial statements taken from www.idx.co.id. The results of this study partially show that the components of the intellectual capital (VACA, VAHU, STVA) affect the company's financial performance (ROA), while the size of the company has no effect on the company's financial performance (ROA). The results of the hypothesis test simultaneously show that VACA, VAHU, STVA, and company size together affect the company's financial performance (ROA).
Co-Authors Afridian Wirahadi Ahmad Amy Fontanella Anda Dwiharyadi anugrah muzialani lani April, Reza Damara, Meridipa Dita Maretha Rissi Eka Safitri Elfitri Santi Elvaretta, Dissa Endrawati Fanny Effiandi Fera Sriyunianti Gustati Gustati Hidayatul Ihsan I Gusti Bagus Wiksuana Indah Musfita Irda Rosita Mardiyah, Al Aina Ul Mulya Adi Mustika, Rasyidah Nurpadila, Anisa Octa Azzani, Olivia Okta Putri, Rizka Putri, Deanti Utami Randy Heriyanto Rezi Reflia Saputri Sukartini Sukartini Sukartini Syakira, Nadiya Ulfi Maryati Yomi Fatma Sari Yossi Septriani Yusnani Yusnani Zalida Afni