Article Per Year (5 Year)
p-Index From 2020 - 2025
0.888
P-Index
This Author published in this journals
All Journal JIA (Jurnal Ilmiah Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Journal of Social Science
Betavia, Ade Elsa
Unknown Affiliation
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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

Found 5 Documents
Search

 1 
Analyzing Performance of Islamic and Conventional Bank in Southeast Asia: The Firm Size View Serly, Vanica; Septiari, Dovi; Betavia, Ade Elsa
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28981

Abstract

This paper examines how the firm size of Islamic and Conventional bank different in performance of efficiency, stability and asset quality. The result of the study is aimed to see the extent of Islamic banks compete with conventional banks in the ASEAN context. The type of this research is a comparative study. The data is obtained from 31 conventional banks and 17 Islamic banks in Southeast Asia over the period of 2013-2017. Collected data are analyzed using DEA Analysis, Loan Loss Provision, Loan Loss Reserves and Z_Score. The findings showed that there were differences in efficiency and stability between conventional banks and Islamic banks based on firm size.
Peningkatan Profesionalisme Guru dalam Penyusunan Laporan Keuangan Perusahaan Manufaktur dengan Menggunakan Metode Drill and Practice Sari, Vita Fitria; Afriyenti, Mayar; Betavia, Ade Elsa
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 2 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.561 KB) | DOI: 10.21632/jpmi.1.2.412-419

Abstract

On June 7, 2018 the Director General of Primary and Secondary Education Regulation No. 07 / D.D5 / KK 2018 was issued concerning the Curriculum Structure of Vocational High Schools (SMK)/Madrasah Aliyah Majors (MAK) as the latest revision of the 2013 Curriculum Structure. Since it was published the revision of K13 has brought many changes in the curriculum structure of business and management vocational for vocational schools with a major in accounting and financial institutions. One of them is the emergence of "accounting practice of services, trades and manufacturing company” that will be taught in classes XI and XII. The problem faced by the MGMP Accounting Team in West Sumatra Province is manufacturing accounting material which is part of the subject of "accounting practice of services, trades and manufacturing company" is a new thing that requires an increase in understanding in manufacturing accounting materials, especially the practice of preparing financial statements of manufacturing companies as a form of improving teacher’s professionalism in teaching this material, especially for students of class XII 2019/2020 school year. The implementation team believes that the drill and practice method is the most appropriate method used as a learning method for "accounting practice of manufacturing companies" subjects. This activity is carried out through two approaches namely capacity building which focuses on the important concepts of preparing financial statements of manufacturing companies and workshops that use comprehensive modules as learning practices with drill and practice methods. At the end of the activity the participant can understand 81.26% and be able to complete 65.00% of the cases of preparing financial statements of manufacturing companies. So it can be concluded that this activity has been able to increase teacher professionalism in teaching the subject of " accounting practice of manufacturing companies ".
Performance Measurement at Universities: Systematic Literature Review Betavia, Ade Elsa; Sanusi, Ahmad; Muda, Iskandar; Ade Kusuma, Sambas
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The success of a university is influenced by the implementation of performance measurement. Performance at the university can be seen in terms of finance and non-finance. One of the most widely used indicators to determine the success of a university is in its research dimension. Where rankings are based on research to assess the performance of a university do not reflect the overall quality of the university as in the field of teaching. For this reason, it is necessary to apply performance measurements that can assess several existing dimensions, one of which is the balanced scorecard (BSC) approach. By applying the right performance measurement, eating will be able to create improvements in all fields that lead to the realization of Good University Governance. This literature aims to present information about performance measurement at universities both in terms of measurement indicators and what methods are used in performance measurement. The constraints and benefits of performance measurement are also described in this literature. Lack of understanding of the purpose and process of using the Performance Measurement System is the biggest obstacle in the successful implementation of university performance measurement. Pressure from external parties such as stakeholders and cultural differences within the university make performance measurement not work properly.
Peningkatan Pemahaman Perpajakan Yayasan Pendidikan di Kota Padang Sesuai PMK-68/Pmk.03/2020 dalam Rangka Meningkatkan Kepatuhan Perpajakan Helmayunita, Nayang; Serly, Vanica; Helmy, Herlina; Cheisviyanny, Charoline; Handayani, Dian Fitria; Betavia, Ade Elsa; Sariyanah, Sariyanah
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 21, No 3 (2021): Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.01830

Abstract

Sebagai bagian dari WP Badan, yayasan pendidikan kurang mendapat perhatian dari kantor pajak. Survei pendahuluan yang dilakukan terhadap yayasan pendidikan di Kota Padang menunjukkan bahwa masih ada yayasan pendidikan yang belum memahami tentang kewajiban perpajakan yang harus dijalankan, termasuk ketidaktahuan tentang adanya aturan terbaru yang mengatur tentang fasilitas perpajakan untuk yayasan pendidikan. Hal ini lah yang mendorong kami untuk mengadakan pelatihan perpajakan sekaligus sosialiasi PMK- 68/PMK.03/2020. Pelaksanaan pelatihan ini dilaksanakan selama dua hari. Persiapan pelaksanaan dimulai dengan melakukan survei terhadap mitra untuk lebih mengetahui permasalahan yang dihadapi oleh mitra. Kemudian dilanjutkan dengan tahapan persiapan pelaksanaan kegiatan, kemudian dilanjutkan dengan pelaksanaan kegiatan, dan terakhir dengan melakukan monitoring dan evaluasi. Kegiatan pelatihan dilaksanakan di Fakultas Ekonomi Universitas Negeri Padang. Pelaksanaan dilakukan melalui tiga tahapan, yaitu tahapan pemaparan materi, tahapan latihan dan diskusi, dan tahapan evaluasi. Pada akhir kegiatan diketahui bahwa terdapat peningkatan pemahaman dari peserta mengenai kewajiban perpajakan yang harus dijalankan pada yayasan pendidikan.
PENERAPAN BLENDED LEARNING DALAM MENINGKATKAN PEMAHAMAN GURU AKUNTANSI DALAM PENYUSUNAN LAPORAN ARUS KAS Sari, Vita Fitria; Afriyenti, Mayar; Betavia, Ade Elsa; Pebriyani, Dewi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20324

Abstract

Sekolah Menengah Kejuruan (SMK) dengan bidang peminatan akuntansi dan bisnis cukup menarik perhatian karena dianggap memiliki prospek karier yang dijanjikan. Lulusan SMK dengan peminatan akuntansi diharapkan dapat memiliki kompetensi dalam menyusun laporan keuangan. Laporan arus kas merupakan laporan  keuangan yang disusun dengan menggunakan basis kas berbeda dengan laporan keuangan lainnya. Oleh karena itu laporan arus kas sering dianggap lebih rumit dalam proses penyusunannya. Tim MGMP Akuntansi SMK Provinsi Sumatera Barat menyatakan bahwa dalam proses pembelajaran akuntansi di SMK, penyusunan laporan arus kas merupakan yang paling sulit untuk dipahami dan diajarkan. Selama ini guru-guru dalam mengajarkan penyusunan laporan arus kas berpedoman pada solusi manual (kunci jawaban) yang sudah disiapkan, namun tidak benar-benar memahami konsep penyusunan laporan arus kas perusahaan. Oleh karena itu tim pengusul meyakini diperlukannya pelatihan dalam rangka meningkatkan pemahaman guru-guru akuntansi SMK dalam penyusunan laporan arus kas. Metode pelaksanaan yang akan digunakan dalam kegiatan ini adalah blended learning yakni kombinasi antara pertemuan online dengan pertemuan tatap muka mengingat kondisi pandemi covid-19 yang masih berlangsung. Pada akhir kegiatan peserta telah dapat memahami 70% materi penyusunan laporan arus kas dan mampu menyusun laporan arus kas secara mandiri dan benar.Kata kunci: akuntansi, blended learning, laporan arus kas
Co-Authors Ade Kusuma, Sambas Afriyenti, Mayar Ahmad Sanusi Charoline Cheisviyanny Dian Fitria Handayani Dovi Septiari Helmy, Herlina Iskandar Muda Nayang Helmayunita Pebriyani, Dewi Sariyanah, Sariyanah Serly, Vanica Vita Fitria Sari