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All Journal Equator Journal of Management and Entrepreneurship Journal of Economic, Bussines and Accounting (COSTING) Menara Ilmu Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Informatika Ekonomi Bisnis Jurnal Akuntansi dan Keuangan Jurnal Pengabdian UNDIKMA Jurnal Ekonomika Dan Bisnis Menara Pengabdian Journal of Management and Social Sciences Jurnal Pengabdian Masyarakat Dharma Andalas Jurnal Riset Manajemen e-Jurnal Apresiasi Ekonomi Jurnal Informatika Ekonomi Bisnis Konsienti: Community Services Journal Jurnal Bisinis Digital Journal of Business Economics and Management International Journal of Economics and Management Research
Andre Ilyas
Universitas Putra Indonesia “YPTK” Padang
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Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar PBB-P2 Di Kelurahan Batuang Taba Nan XX Kecamatan Lubuk Begalung Kota Padang Fitrah Mulyani; Dewi Sartika; Andre Ilyas
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 1 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i1.746

Abstract

This study aims to determine the factors that influence taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Batuang Taba Nan XX Village, Lubuk Begalung District, Padang City. This type of research is a quantitative study using a questionnaire as a research instrument. The population in this study were taxpayers in the Batuang Taba Nan XX Village, totaling 1597 taxpayers, with a sample of 100 taxpayers using the slovin formula with an e value of 10%, and 94 samples that can be processed. The independent variables in this study include notification of tax payable (X1), knowledge of taxpayers (X2), quality of tax services (X3), awareness of taxpayers (X4), income of taxpayers (X5), tax sanctions (X6) and variable dependent, namely taxpayer compliance (Y). The data in this study uses primary data that has been tested for validity and reliability. Methods of data analysis using descriptive statistical analysis, multiple linear regression analysis, classical assumption test and hypothesis testing. The results of the study show that partially the variables of tax returns payable (SPPT), quality of tax services, taxpayer awareness have a positive and significant effect on taxpayer compliance in Batuang Taba Nan XX Village, but taxpayer knowledge, taxpayer income and tax sanctions are not has a positive and not significant effect on taxpayer compliance in Batuang Taba Nan XX Village ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kelurahan Batuang Taba Nan XX Kecamatan Lubuk Begalung Kota Padang. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan kuesioner sebagai instrument penelitian. Populasi dalam penelitian ini adalah Wajib Pajak di Kelurahan Batuang Taba Nan XX yang berjumlah sebanyak 1597 wajib pajak, dengan pengambilan sampel sebanyak 100 wajib pajak menggunakan rumus slovin dengan nilai e 10%, dan sampel yang dapat diolah sebanyak 94. Adapun variabel independen dalam penelitian ini meliputi surat pemberitahuan pajak terhutang (X1), pengetahuan wajib pajak (X2), kualitas pelayanan pajak (X3), kesadaran wajib pajak (X4), pendapatan wajib pajak (X5), sanksi perpajakan (X6) dan variabel dependen yaitu kepatuhan wajib pajak (Y). Data dalam penelitian ini menggunakan data primer yang telah dilakukan uji validitas dan reliabilitasnya. Metode analisis data menggunakan analisis statistik deskriptif, analisis regresi linear berganda, uji asumsi klasik dan uji hipotesis. Adapun hasil penelitian menunjukkan secara parsial variabel surat pemberitahuan pajak terutang (SPPT), kualitas pelayanan pajak, kesadaran wajib pajak berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak di Kelurahan Batuang Taba Nan XX, namun pengetahuan wajib pajak, pendapatan wajib pajak dan sanksi perpajakan tidak berpengaruh secara positif dan tidak signifikan terhadap terhadap kepatuhan wajib pajak di Kelurahan Batuang Taba Nan XX.
Penyusunan Laporan Keuangan Mesjid Darul Hikmah Berdasarkan Isak 35 Menggunakan Aplikasi Excel For Accounting (EFA) Dewi Sartika; Dina Anggraini; Andre Ilyas
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 2 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i2.969

Abstract

The purpose of this study is to compile and present the financial statements of the Darul Hikmah Mosque based on ISAK 35 using the Excel For Accounting application. The benefits that are expected to be obtained from this research are that it can be useful for mosques in the city of Padang and in Indonesia in order to be able to compile financial reports based on the Interpretation of Financial Accounting Standards 35 on financial reporting of non-profit entities, so that mosque management can be accountable and transparent. This research is also expected to serve as a guide for carrying out community service activities in the form of technical guidance and assistance so that mosque administrators can implement the results of this research in a sustainable manner. This study resulted in the Darul Hikmah mosque's financial statements consisting of a statement of financial position, comprehensive income statement, cash flow statement and notes to financial statements. The comprehensive income report contains an income account and an expense account. Total Income in the Comprehensive Income report is Rp. 22,954,500 while for expenses it is Rp. 14,721,958. So that the total comprehensive income report at Darul Hikmah Mosque is Rp 8,232,542. The statement of financial position consists of total assets of 3,454,994,408 and net assets with restrictions of Rp 20,066,700 and net assets without restrictions of Rp 3,434,927,708 so that the total net assets at Darul Hikmah Mosque are Rp 3,454,994,408. Abstrak Tujuan dari penelitian ini adalah untuk menyusun dan menyajikan laporan keuangan Masjid Darul Hikmah berdasarkan ISAK 35 menggunakan aplikasi Excel For Accounting. Manfaat yang diharapkan diperoleh dari penelitian ini yaitu dapat berguna bagi Masjid-Masjid di Kota Padang maupun di Indonesia agar dapat menyusun laporan keuangan berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 tentang pelaporan keuangan entitas nonlaba, sehingga pengelolaan masjid bisa akuntabel dan transparan. Penelitian ini juga diharapkan sebagai pedoman untuk melakukan kegiatan pengabdian kepada masyarakat dalam bentuk bimbingan teknis dan pendampingan sehingga pengurus masjid dapat mengimplementasikan hasil penelitian ini secara berkelanjutan. Penelitian ini menghasilkan laporan keuangan masjid Darul Hikmah yang terdiri dari laporan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Arus Kas dan Catatan atas Laporan Keuangan. Laporan penghasilan komprehensif terdapat akun Pendapatan dan akun Beban. Jumlah Pendapatan dilaporan Penghasilan Komprehensif sebesar Rp 22.954.500 sedangkan untuk beban sebesar Rp 14.721.958. Sehingga total laporan penghasilan komprehensif pada Mesjid Darul Hikmah adalah sebesar Rp 8.232.542. Laporan posisi keuangan terdiri dari total aset sebesar 3.454.994.408 dan aset neto dengan pembatasan sebesar Rp 20.066.700 dan aset neto tanpa pembatasan sebesar Rp 3.434.927.708 sehingga total aset neto pada Mesjid darul Hikmah sebesar Rp 3.454.994.408
Sosialisasi Literasi dan Inklusi Keuangan Pada SMK Bougenvile Lubuk Basung Nofritar Nofritar; Yuliarman Mahmudin; Andre Ilyas; Dewi Sartika; Nini Nini; Yentisna Yentisna
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 2 No 1 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v2i1.999

Abstract

This time the community service is aimed at Bougenvile Vocational School students located on Jl. Patih Aminuddin No. 177 Parit Rantang Mudik nagari Lubuk Basung, Lubuk Basung District. This community service aims to provide education to Bougenvile Vocational High School students about financial literacy and financial inclusion. The method for implementing Community Service activities consists of three stages of activity. The first stage of preparation includes pre-survey, team formation, preparation and submission of proposals, team and partner coordination and preparation of training tools and materials. The second stage is the screening stage, in the form of preparing speakers, ensuring complete supporting facilities and infrastructure, consumption, surprises and others. The third stage is the activity implementation stage. Provide material on motivation, financial literacy and financial inclusion. Evaluation is carried out by comparing the conditions of the partners before and after the implementation of the program using interview and observation methods. By carrying out this activity, SMK Plus Banking students have a deep understanding of financial literacy and inclusion. After that, a report is prepared for further publication in the form of articles in electronic media/national journals.
Peran Perilaku Keuangan Dalam Memediasi Pengaruh Literasi Keuangan dan Pendapatan Terhadap Keputusan Berinvestasi Ilyas, Andre; Nuryati, Arnita; Suryadi, Dodi; Yeni, Fitri
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16657

Abstract

This research aims to see whether financial literacy and income affect investment decisions with financial behavior as an intervening variable. The population in this study were 53 SMEs in the services sector in Kec. Padang Barat, Kota Padang. The sampling technique in this research was Nonprobability Sampling using Total Sampling with a total of 53 SMEs Services that are Actively Investing in Kec. Padang Barat, Kota Padang. Analysis of processing data used in SPSS 23. The results of this study are financial literacy has a negative and not significant effect on financial behavior, income has a positive effect on financial behavior, financial literacy has a negative effect on investment decisions, income and financial behavior have a positive effect on investment decisions. Furthermore, financial literacy and income has a negative effect on investment decisions through financial behavior.
PENGARUH PENGEMBANGAN KARIR DAN KOMPETENSI KERJA TERHADAP PRESTASI KERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INVENING DI PUSKESMAS SUNGAI NANAM Afriziana, Fiza; Afuan, M.; Ilyas, Andre
Jurnal Bisnis Digital Vol. 2 No. 2 (2024): Jurnal Bisnis Digital, Vol. 2 No. 2 November 2024
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v2i2.1878

Abstract

Penelitian ini bertujuan untuk menguji seberapa besar Pengaruh Pengembangan Karir Dan Kompetensi Kerja  Terhadap Prestasi Kerja Dengan Kepuasan Kerja Sebagai Variabel Intervening Di Puskesmas Sungai Nanam Metode pengumpulan data melalui survei dan menyebarkan kuesioner, dengan sampel 55 responden. Metode analisis yang digunakan adalah analisis jalur menggunakan aplikasi SmartPLS. Hasil penelitian yang didapatkan berdasarkan uji persial pengaruh positif dan signifikan Pengembangan Karir terhadap Kepuasan Kerja, pengaruh positif dan tidak signifikan Kompetensi Kerja terhadap Kepuasan Kerja, pengaruh positif dan tidak signifikan Pengembangan Karir terhadap Prestasi Kerja, pengaruh positif dan tidak signifikan Kompetensi Kerja terhadap Prestasi Kerja, pengaruh positif dan tidak signifik Pengembangan Karir Terhadap Prestasi Kerja Melalui Kepuasan Kerja, pengaruh positif dan tidak signifikan Kompetensi Kerja Terhadap Prestasi Kerja melalui Kepuasan Kerja.  
Pengaruh Kompetensi dan Komitmen Organisasi terhadap Kinerja Guru dengan Motivasi sebagai Variabel Intervening pada Yayasan Murni Padang Selvi Oktavia Azra Putri; M Fuan; Andre Ilyas
JURNAL RISET MANAJEMEN (JURMA) Vol 3 No 1 (2025): JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v3i1.3009

Abstract

This research aims to determine the effect of competence on motivation, the effect of organizational commitment on motivation, the effect of competence on teacher performance, and the effect of organizational commitment on teacher performance at the Murni Padang Foundation. The sample used in this research was the Teachers of the Murni Padang Foundation, Jl. Nipah No.33, Berok Nipah, West Padang, Padang City, West Sumatra. Totaling 40 respondents. The data collection methods used were library studies and field studies. The instruments of this research are observation and questionnaires. The data analysis method used is Structural Equation Model Partial Least (SEM-PLS) using SMART PLS 3.0 software. The results of this study indicate that there is a significant influence between competence on motivation, there is an insignificant influence between organizational commitment on motivation, there is a significant influence between competence on teacher performance, there is a significant influence between organizational commitment on teacher performance, there is a significant influence Between motivation and teacher performance, there is a significant influence between competence on teacher performance through motivation, there is an insignificant influence between organizational commitment on teacher performance through motivation.
ANALYSIS OF INFLATION AND RUPIAH EXCHANGE RATE ON STOCK TRADING VOLUME THROUGH STOCK PRICE AS INTERVENING VARIABLE Mayliza, Riri; Mulyadi, Olandari; Ilyas, Andre; Yerismal, Yerismal
Jurnal Apresiasi Ekonomi Vol 13, No 1 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i1.851

Abstract

This research examines the effects of inflation and the rupiah exchange rate on stock trading volume, with stock price acting as a mediating variable on BUMN companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. Employing quantitative analysis, the studys population includes all BUMN companies listed on the IDX 2017-2023. A purposive sampling method was applied, yielding a sample of 29 companies. Secondary data were obtained from www.idx.co.id and www.investing.com. The analysis utilized panel data regression through Eviews 12. The results indicate that inflation significantly and positively affects stock prices, while the rupiah exchange rate has a significant negative impact on stock prices. Inflation also significantly and negatively affects stock trading volume, On the other hand, the volume of stock trading is significantly positively impacted by both the rupiah exchange rate and stock price. However, stock prices does not operate as a mediator between the impact the volume of stock trading by inflation and the rupiah exchange rate for BUMN companies listed on the IDX from 2017 to 2023.
DIGITAL TRANSFORMATION IN HR MANAGEMENT: EMBRACING A NEW ERA OF DIVERSITY AND INCLUSION Wellia Novita; Andre Ilyas; Andry Novrianto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14269

Abstract

This study examines the impact of digital transformation on diversity and inclusion (D&I) within Human Resource (HR) practices, focusing on how AI and data-driven tools enhance recruitment, performance evaluation, and employee engagement. Through a qualitative case study of HR departments in Indonesia, key findings reveal that digital tools reduce biases in hiring and foster a more inclusive work environment. However, challenges such as algorithmic bias and depersonalization of employee experiences were also identified, indicating the need for a balanced approach. This study contributes to understanding the practical applications of digital transformation in D&I, offering recommendations for HR departments to conduct regular audits of AI tools and adopt hybrid models that integrate both digital and human-centered practices. Future research should expand on these findings by exploring diverse cultural contexts and the long-term effects of digital HR practices on inclusivity. This research underscores the importance of ethical AI use and provides valuable insights for creating inclusive, diverse workplaces.
PENGARUH PENGUASAAN TEKNOLOGI INFORMASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DENGAN PRODUKTIVITAS KERJA SEBAGAI VARIABEL INTERVENING Basuki, Enjellina; Afuan, M.; Ilyas, Andre
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.1904

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penguasaan teknologi informasi dan disiplin kerja terhadap kinerja karyawan dengan produktiviyas kerja sebagai variabel intervening pada PT. Incasi Raya Pom Pangian Dharmasraya dengan populasi 205 orang karyawan dan sampel dengan rumus slovin yakni 67 orang karyawan, menggunakan data primer yang diperoleh dari menyebarkan kuesioner kepada 67 orang karyawan sebagai responden yaitu pada PT. Incasi Raya Pom Pangian. penelitian ini menggunakann alat Analisis Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). hasil penelitian menunjukkan bahwa: teknologi informasi, disiplin kerja berpengaruh yang signifikan terhadap produktivitas kerja pada PT.Incasi Raya Pom Pangian. Penguasaan teknologi informasi berpengaruh yang signifikan terhadap kinerja karyawan PT.Incasi Raya Pom Pangian. Disiplin kerja, produktifitas kerja terdapat pengaruh yang signifikan terhadap kinerja karyawan pada PT. Incasi Raya Pom Pangian. Penguasaan teknologi informasi, disiplin kerja berpengaruh yang signifikan terhadap kinerja karyawan dengan produktivitas kerja sebagai variabel intervening.
DAMPAK PENGEMBANGAN TEKNOLOGI DAN KINERJA BEKELANJUTAN TERHADAP KINERJA PEGAWAI DENGAN LINGKUNGAN KERJA SEBAGAI VARIABEL INTERVENING Rezaliana, Dwi Atika; Afuan, M.; Ilyas, Andre
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.2413

Abstract

Penelitan bertujuan untuk mengetahui pengaruh pengembangan teknologi dan kinerja berkelanjutan terhadap kinerja pegawai melalui lingkungan kerja pada RSUD Prof DR M A Hanafiah SM Batusangkar. Populasi dalam penelitan ini adalah seluruh pegawai dan staf yang bekerja di RSUD Prof DR M A Hanafiah SM Batusangkar, sebanyak 70 Responden. Metode pengumpulan data melalui observasi dan menyebarkan kuesioner kepada pegwai dan staf sebagai responden atau menggunakan metode Kuantitatif. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan pengembangan teknologi terhadap lingkungan kerja. Terdapat pengaruh positif dan tidak signifikan kinerja berkelanjutan terhadap lingkungan kerja. Terdapat pengaruh positif dan tidak signifikan pengembangan teknologi terhadap kinerja pegawai. Terdapat pengaruh positif dan signifikan kinerja berkelanjutan terhadap kinerja pegawai. Terdapat pengaruh positif dan signifikan lingkungan kerja terhadap kinerja pegawai. Lingkungan kerja memediasi pengaruh pengembangan teknologi terhadap kinerja pegawai. Dan Lingkungan kerja tidak memediasi pengaruh kinerja berkelanjutan terhadap kinerja pegawai
Co-Authors Afriziana, Fiza Afuan, Muhammad Agusti, Anatia Ahmad Vajri Rahman Atika Ulfa Awalul Khairi Basuki, Enjellina Deby Clara Monita Dewi Sartika Dewi Sartika Dewi Sartika DEWI SARTIKA Dewi Sartika Dianti, Muthia Rahma Dina Anggraini Dodi Suryadi Dwi Atika Rezaliana Edriani, Devi Elsa Febriyeni Enjellina Basuki Ferdilla Vezalin Fitrah Mulyani Fitrah Mulyani Fitri Yeni, Fitri Fiza Afriziana Gusri Susanti Gusri Susanti Hartati Hartati Khairi, Awalul M Fuan Mayliza, Riri Mirsal Muhammad Iqbal Mulyani, Fitrah Nini Nini Nofritar Nofritar Nofritar Nofritar Nofritar Nofritar Nofritar, Nofritar Novrianto, Andry Nur Eliza Nuryati, Arnita Olandari Mulyadi Perdana Oskar, Dimas Rangga Eka Putra Rezaliana, Dwi Atika Salsa Billa Selvi Oktavia Azra Putri Serly Novia Putri Suci Ramadhani Vicky Brama Kumbara Wellia Novita Yentisna Yentisna Yerismal Yuliarman Mahmudin Yuliarman Mahmudin