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All Journal Jurnal Kajian Manajemen Bisnis JAM JOURNAL OF APPLIED ACCOUNTING AND TAXATION Economac: Jurnal Ilmiah Ilmu Ekonomi Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta Devotion: Journal of Research and Community Service Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Innovative: Journal Of Social Science Research Entrepreneurship and Small Business Research JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat
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FINANCIAL MANAGEMENT OF NAGARI OWNED ENTERPRISES (BUMNAG) AND ITS IMPACT ON COMMUNITY WELFARE Dandi Aprila; Wiwik Andriani; Rangga Putra Ananto
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.4461

Abstract

Background: Based on the initial observations that have been made, it was found that the application of the principle of transparency in the management of BUMNag in Nagari X had not been appropriately implemented because many programs from BUMNag were unknown to the public even though the program was already running. This is caused by the need to disseminate information to the public by BUMNag. Then, based on data accessed through the official Nagari website, there have yet to be any financial reports that the public can access. Furthermore, based on observations, no vision and mission of BUMNag could describe the commitment of BUMNag in Nagari X. The governance of BUMNag should pay attention to applying the principle of transparency to information as a form of accountability to the public. The duties and responsibilities carried out by BUMNag in Nagari X have yet to be carried out following the rules stipulated in Dharmasraya Regent Regulation Number 42 of 2018 concerning Nagari-Owned Enterprises. A business entity, if managed properly, will certainly be able to provide benefits to various parties and can have a positive influence on village development, community welfare, and others.Purpose: This study aims to determine and explain the influence of accountability, transparency, and organizational commitment in managing Nagari-Owned Enterprises (BUMNag) funds on people's welfare.Research Method: The research method uses a quantitative approach. The population in this study is the strata of society in Nagari X. The selection of samples was made by stratified random sampling technique with 98 respondents.Research Results: The results showed that accountability, transparency, and organizational commitment in the management of Nagari-Owned Enterprises (BUMNag) funds positively improved community welfare.Novelty: This research is the first study to discuss the financial management of BUMNAg and its impact on people's welfare using qualitative methods.
The Influence of Financial Literacy and Educational Background on the Financial Governance of Nagari Owned Enterprises Wiwik Andriani; Rangga Putra Ananto; Zahara Zahara; Dandi Aprila
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.928

Abstract

Initial observations carried out at Nagari-Owned Enterprises (BUMNag) in Nagari Z found that BUMNag managers' understanding of good financial governance still needed to be improved, causing the financial governance of BUMNag in Nagari Z not to be improved. This is due to a need for more training regarding financial literacy and a mismatch in the educational background of the BUMNag managers. This research aims to determine and analyze the influence of financial literacy and educational background on financial governance in Nagari-owned enterprises (BUMNag) in Nagari Z. The approach used in this research is quantitative with a survey method. The data used in this research is primary data obtained from distributing questionnaires to managers of Nagari-owned enterprises in Nagari Z with 83 respondents. The sampling method used in this research is the stratified random sampling method. The research results show that financial literacy and educational background partially influence the financial governance of BUMNag in Nagari Z. In line with these results, financial literacy and educational background simultaneously influence the financial governance of BUMNag in Nagari Z.
Pelatihan Dan Pendampingan Pembukuan Melalui Pemanfaatan Aplikasi Excel For Accounting Pada UMKM Sala Lauak Kito Lisa Amelia Herman; Rangga Putra Ananto; Rasyidah Mustika; Dedy Djefris
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 5 No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jppm.v5i2.1238

Abstract

Kegiatan ini menargetkan peningkatan keterampilan akuntansi dan pembukuan sederhana menggunakan aplikasi excel for accounting untuk menyusun laporan harga pokok produksi dan menyusun laporan keuangan sederhana UMKM "Sala Lauak Kito". Lokasi mitra beralamat di Jl. Rambai Gang 2 No. 10 Purus Baru, Kelurahan Purus, Kecamatan Padang Barat, Kota Padang, Sumatera Barat. Kegiatan ini dilatarbelakangi oleh kondisi mitra dimana masih kurangnya pengetahuan dan keterampilan pemilik dan pengelola dalam hal akuntansi, dan pembukuan hingga menyusun laporan keuangan perusahaan. Pelaksanaannya bertujuan membangun sistem pembukuan berbasis aplikasi excel. Dengan penerapan hasil pelatihan ini diharapkan nantinya usaha mempunyai kegiatan pembukan yang baik dan pembuatan laporan keuangan setiap periode. Mitra mendapatkan pengetahuan, dan peningkatan keterampilan dan kemampuan melalui pelatihan dan pendampingan. Pelaksana kegiatan memiliki kepakaran di bidangnya. Kegiatan dilaksanakan hingga tanggal 16 Oktober 2023. Jasa yang diberikan berupa pelatihan, bimbingan teknis dan pendampingan pengelolaan keuangan, pembukuan dan penyusunan laporan keuangan. Hasil yang diperoleh selama pelatihan telah mampu menghasilkan perhitungan harga pokok produksi dan penyusunan laporan keuangan melalui siklus akuntansi berbasis excel. Luaran yang dicapai dari kegiatan ini berupa publikasi artikel di jurnal pengabdian kepada masyarakat, publikasi berita pada media massa cetak dan luaran lainnya seperti video kegiatan dan lain sebagainya.
Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Di Kota Padang Fariq Ananda Diratama; Dedy Djefris; Rangga Putra Ananto
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.818 KB) | DOI: 10.30630/jabei.v1i2.36

Abstract

Penelitian ini sendiri berlatar belakang untuk melihat bagiamanakah pengaruh dari penerapan e-filing dan perspektif wajib pajak terhadap penerapan sistem tersebut dan melihat apakah sosialisasi dan pengetahuan perpajakan dapat memberikan informasi dan pengetahuan yang cukup kepada wajib pajak sehingga dapat mempengaruhi kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh dari penerapan e-filing, sosialisasi perpajakan dan pengetahuan perpajakan terhadap kepatuhan wajib pajak. Pengukuran jumlah sampel penelitian menggunakan metode Quota Sampling. Sampel penelitian yang digunakan adalah sebanyak 100 wajib pajak dan KPP Pratama 1 Padang. Penelitian menggunakan data primer yang didapatkan dari responden dengan menyebarkan kuesioner secara langsung maupun online dengan menggunakan google form. Hasil akhir dari penelitian ini yaitu e-filing berpengaruh signifikan terhadap kepatuhan wajib pajak, sosialisasi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak dan pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak.
Analysis of State Civil Apparatus Understanding of Zakat as a Deduction for Taxable Income Handayani, Desi; Ananto, Rangga Putra; Qodri, Chelvin
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.85

Abstract

There are still many people who do not know the role and position of zakat in income tax, that zakat can actually reduce taxable income provided that payments are made to zakat recipient institutions that have been determined and authorized by the government as stipulated in Government Regulation Number 60 of 2010. This study aims to determine how State Civil Apparatus (ASN) lecturers in the Politeknik Negeri Padang (PNP) understand zakat as a reduction in taxable income. The research method used is a survey with a qualitative approach. The population in this study were ASN lecturers at PNP. The sampling technique was carried out using the quota sampling method with 83 respondents. The data collection in this study was to conduct open interviews directly to ASN lecturers at PNP. The data was processed with a qualitative descriptive approach. The results showed that the majority of respondents did not know and understand about zakat as a deduction for taxable income and most respondents paid zakat not to official state institutions. It is hoped that the results of this study can be used by respondents in managing their zakat and taxes, and for policy makers to consider zakat not only as a deduction from taxable income but as a deduction from gross income in the calculation of personal tax and socialize the regulations that have been set.
Analisis Faktor-Faktor Yang Mempengaruhi Prinsip Prudence Akuntansi Pada Perusahaan Sektor Finansial Yang Tercatat Di Bursa Efek Indonesia tahun 2020-2022 Windiani, Titik; Ananto, Rangga Putra; Ferdawati
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

This research aims to determine the effect of independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size on prudence accounting. Population in this study is the financial sector listed on the Indonesia Stock Exchange in 2020-2022. Purposive sampling method was used to determine the research sample so that a sample of 193 observations was obtained. Hypothesis testing using multiple linear regression analysis. The data is processed using the SPSS v.25 application. The results showed that litigation risk, capital intensity and profitability affect accounting prudence. Independent commissioners, institutional ownership, audit quality, fair value intensity and company size have no effect on accounting prudence. Simultaneously, independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size affect prudence accounting.
Pengaruh Intellectual Capital, Kinerja Keuangan, Sales Growth, dan Arus Kas Operasi terhadap Financial Distress pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI Periode 2020-2023 Andini, Aulia Putri; Ananto, Rangga Putra; Eliyanora, Eliyanora
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17735

Abstract

The purpose of this study is to identify factors that contribute to financial distress in property and real estate companies listed on the IDX between 2020 and 2023 in terms of intellectual capital, sales growth, operational cash flow, profitability, solvency, and liquidity ratios. The financial distress of each company was assessed using the modified Altman Z-Score approach. An approach known as purposive sampling was used in the sampling process. With a total of 87 data observations, this study came from a population of 93 companies, with 28 companies being sampled. Multiple linear regression analysis was the approach used in this study. The study found that financial distress is affected by intellectual capital, liquidity ratio, and solvency ratio, but not by profitability ratio, sales growth, or operating cash flow.
Pengaruh Asimetri Informasi, Siklus Hidup Perusahaan dan Free Cash Flow Terhadap Manajemen Laba Pada Perusahaan Sektor Industri Yang Terdaftar Di BEI Periode 2018-2022 Alda Firisiah; Ananto, Rangga Putra; Herman, Lisa Amelia
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.379

Abstract

This study aims to examine the effect of information asymmetry, company life cycle and free cash flow on earnings management. This study was tested with a multiple linear regression model, using the SPSS tool. The population in the study were 34 industrial sector companies listed on the IDX 2018-2022, selected by purposive sampling so that the total sample was 119 data. The data used in this study are the annual financial reports of companies listed on the IDX. Information asymmetry uses bid-ask spread measurements, the company life cycle uses sales growth and free cash flow uses free cash flow measurements. The results of this study prove that information asymmetry and the company life cycle affect earnings management, but free cash flow does not affect earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT ALUMNI AKUNTANSI DALAM MEMILIH KARIR SEBAGAI AKUNTAN PUBLIK (STUDI KASUS PADA ALUMNI JURUSAN AKUNTANSI POLITEKNIK NEGERI PADANG) Ismul Hadist; Ditta Maretha Rissi; Rangga Putra Ananto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1101

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruh minat alumni akuntansi dalam memilih karir sebagai akuntan publik. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuesioner yang disebarkan kepada para responden. Metode analisis yang digunakan pada penelitian ini adalah metode analisis regresi linear berganda menggunakan SPSS 25. Hasil dari penelitian ini membuktikan bahwa pengakuan profesional, pengalaman magang dan pertimbangan pasar kerja tidak mempengaruhi minat alumni akuntansi dalam memilih karir sebagai akuntan publik, namun norma subyektif mempengaruhi minat alumni akuntansi dalam memilih karir sebagai akuntan publik. Berdasarkan secara simultan pengakuan profesional, pengalaman magang, pertimbangan pasar kerja dan norma subyektif berpengaruh terhadap minat alumni akuntansi dalam memilih karir sebagai akuntan publik. Kata Kunci: Minat memilih sebagai akuntan publik, Norma subyektif, Pengakuan professional, Pengalaman magang, Pertimbangan pasar kerja.
Pengaruh Literasi Keuangan, Sikap Keuangan, Kemampuan Akademik, Gender, Pengelolaan Uang Saku, dan Pendidikan Keluarga Terhadap Perilaku Pengelolaan Keuangan Zaky Syahputra; Rangga Putra Ananto; Elfitri Santi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1220

Abstract

This study aims to examine the influence of financial literacy, financial attitudes, academic ability, gender, pocket money management, and family education on the financial management behavior of accounting students at Politeknik Negeri Padang. This is a quantitative study conducted on students from the Accounting Department of Politeknik Negeri Padang from the 2020, 2021, 2022, and 2023 cohorts who reside in Limau Manis Subdistrict, Pauh District, Padang City, West Sumatra. The research was carried out starting in July 2024 until completion. The sampling technique used in this study was non-probability sampling. The results of the study indicate that financial attitudes, pocket money management, and family education have a significant influence on students' financial management behavior. Meanwhile, financial literacy, academic ability, and gender do not have a significant effect on the financial management behavior of accounting students at Politeknik Negeri Padang.
Co-Authors Alda Firisiah Andini, Aulia Putri Arfan Anugrah Asyhari Armel Yentifa Armel Yentifa Dandi Aprila Dedy Djefris Desi Handayani Dita Maretha Rissi Ditta Maretha Rissi Diviana, Sukma Eka Rosalina Elfitri Santi Eliyanora Eliyanora Fariq Ananda Diratama Fera Sri Yunianti Fera Sriyunianti Ferdawati Ferdawati Fithri Meuthia, Reno Fitra Oliyan Frima, Rini Haslina, Welsi Hatta, Ermatati I Gusti Bagus Wiksuana Ismul Hadist Lisa Amelia Herman MARIA BINTANG Muhammad, Rafi Mustika, Rasyidah Putra, Abdi Qodri, Chelvin Rahayu, Resi Rahmadani Randy Heriyanto Reni Endang Sulastri Reno Fithri Meuthia Roma Prima Roni Putra Siswanto, Azi Ulfi Maryati Wardasari, Yessi Welsi Haslina Wina Nofrima Fitri Windiani, Titik Wiwik Andriani Yusnani Yusnani Zahara Zahara Zahara Zaky Syahputra Zalida Afni