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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM) International Journal of Accounting & Finance in Asia Pasific Journal of Economics and Management Scienties Ekasakti Pareso Jurnal Akuntansi Jurnal Riset Akuntansi, Perpajakan dan Auditing Greenation International Journal of Economics and Accounting Dinasti Accounting Review
Desmiwerita
Akademi Akuntansi Indonesia Padang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Profesionalisme, Etika Profesi. Pengalaman Auditor dan Pengaruhnyaterhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik Padang D Desmiwerita
Journal of Economics and Management Scienties Volume 4 No. 4, September 2022
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v4i4.1

Abstract

This study aims to determine whether the effect of professionalism, professional ethics and experience of the auditor's consideration of materiality levels either partially or simultaneously. sample in this study is the public accounting firm of auditors in Padang, amounting to a total of 36 respondents from five public accounting firm in Padang. Sampling technique using non probability of sampling. Analysis techniques using multiple linear regression. Based on the analysis found that the auditor professionalism partially significant effect on the level of materiality considerations, while the auditor's professional ethics and partially experience no effect on the level of materiality considerations. The results of simultaneous analysis found that the professionalism, professional ethics and work experience jointly significant effect on the level of materiality considerations
Pengaruh Kinerja Manajemen UMKM di Kota Padang terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM Andre Bustari; D Desmiwerita
Journal of Economics and Management Scienties Volume 5 No. 2, March 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i2.12

Abstract

Accounting practices, financial statements produced by an entity, especially in SMEs in Padang that the financial statements have been stated in accordance with accounting standards based on SAK EMKM. SAK EMKM is applied to SMEs in Indonesia for the preparation of effective financial statements as of January 1, 2018. Lack of understanding of Financial Accounting Standards (GAAP) from owners and managers due to the absence of regulations that require the preparation of financial statements for SMEs. The main problem in this research is how the influence of small and medium business perceptions on the use of SAK EMKM. The purpose of this study was to determine the effect of the performance of SME management in Padang on the application of financial statements based on SAK EMKM. The results showed that the performance of SME management in Padang had a significant effect on the application of financial statements based on SAK EMKM. The contribution of the performance of SME management in Padang has a significant effect on the application of financial statements based on SAK EMKM is 41.1% while the remaining 58.9% is influenced by other factors beyond this research
The Influence of Capital Structure and Dividend Payments on Corporate Income Tax Expenses Payable to Manufacturing Companies Listed on the IDX Desmiwerita Desmiwerita; Amalina Maharani
Journal of Accounting and Finance Management Vol. 4 No. 4 (2023): Journal of Accounting and Finance Management (September-October 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i4.277

Abstract

Manufacturing companies need capital for business expansion and are companies that require management in paying taxes owed to maximize profits. This research examines the influence of capital structure and dividend payments on the corporate income tax burden payable to manufacturing companies listed on the Indonesia Stock Exchange in 2010-2014. The method used in this research is purposive sampling and uses multiple linear regression. Data obtained from financial reports at manufacturing companies. The research results show that capital structure has a significant effect on the income tax burden payable, dividend payments do not have a significant effect on the income tax burden payable and capital structure and dividend payments together have a significant effect on the income tax burden payable.
ANALYSIS OF CASH FLOW REPORTS IN ASSESSING FINANCIAL PERFORMANCE AT THE PESISIR SELATAN DISTRICT HEALTH OFFICE Desmiwerita; Ebit Bimas Saputra
Dinasti International Journal of Management Science Vol. 1 No. 2 (2019): Dinasti International Journal of Management Science (November - December 2019)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i2.53

Abstract

The Pesisir Selatan District Health Office Technical Implementation Unit that has been determined to apply the Financial Management Pattern of the BLUD Work Unit is given in the form of flexibility or flexibility to apply sound business practices to optimally improve health services to the community. Testing the hypothesis in this paper by using a comparison of the value of the test sign with the test table sign. The results of the study found (1) The evaluation of cash flow performance through the current liability ratio in the South Pesisir District Health Office is not good, so the department is unable to pay its current liabilities using only operating cash flow. (2) Evaluation of cash flow performance through the capital expenditure ratio shows quite good results from year to year so there is no need to wait for external funding such as creditors and investors. However, in the last 2 years, there has been a decline so external funding is needed. (3) The evaluation of cash flow performance through debt expenditure ratios at the South Coastal District Health Office is not good. The company does not have a good ability to pay all of its obligations using cash flow originating from the company's normal operating activities and (4) The results of the answers to the second problem found in the South Pesisir District Health Office have applied to account by PSAP and Government Regulation Number 71 of 2010 both in terms of Operating Activities, Non-Financial Asset Investment Activities, Financing Activities, and Non-Budget Activities.
The Effect of Leadership Style and Job Satisfaction on Employee Work Discipline at the Tanah Datar Education Office Ebit Bimas Saputra; Desmiwerita Desmiwerita
Greenation International Journal of Economics and Accounting Vol. 1 No. 1 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (March 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i1.14

Abstract

This study aims to reveal and analyze: (1) The effect of leadership style on employee job satisfaction at the Tanah Datar Education Office, (2) The influence of leadership style and job satisfaction on employee work discipline at the Tanah Datar Education Office. This type of research is associative descriptive research. The data analysis technique used is descriptive analysis and inductive analysis using path analysis techniques with the SPSS Version 1 5.00 program. The research results show that: (1). leadership style has a significant effect on work discipline, (2). Job satisfaction has a significant effect on work discipline, ( 3 ). Leadership style And Job satisfaction have a significant effect on work discipline.
Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan dan Pengawasan Fungsional Terhadap Akuntabilitas Publik Putri, Rendalia; Sutarjo , Agus; Desmiwerita , Desmiwerita
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 2 (2023): Ekasakti Pareso Jurnal Akuntansi (April 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i2.847

Abstract

Abstract: This study aims to determine the effect of the presentation of financial reports, accessibility of financial reports, and functional supervision on public accountability in agencies and services that are members of regional apparatus organizations in the Agam Regency Government either partially or simultaneously. Methods of data analysis in this study using multiple regression. The results of this study indicate that: 1) Based on the t-test it is known that the variable presentation of financial statements influences public accountability. 2) Based on the t-test, it is known that the variable accessibility of financial reports influences public accountability. 3) Based on the t-test it is known that the variable of functional supervision affects public accountability. 4) Based on the F test it is known that the variables of presentation of financial statements, accessibility of financial reports, and functional supervision have a simultaneous effect on public accountability. Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh penyajian laporan keuangan, aksesibilitas laporan keuangan dan pengawasan fungsional terhadap akuntabilitas publik pada badan dan dinas yang tergabung dalam organisasi perangkat daerah di Pemerintah Kabupaten Agam baik secara parsial maupun secara simultan. Metode analisis data dalam penelitian ini menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa: 1) Berdasarkan uji t diketahui bahwa variabel penyajian laporan keuangan berpengaruh terhadap akuntabilitas publik. 2) Berdasarkan uji t diketahui bahwa variabel aksesibilitas laporan keuangan berpengaruh terhadap akuntabilitas publik. 3) Berdasarkan uji t diketahui bahwa variabel pengawasan fungsional berpengaruh terhadap akuntabilitas publik. 4) Berdasarkan uji F diketahui bahwa variabel penyajian laporan keuangan, aksesibilitas laporan keuangan, dan pengawasan fungsional berpengaruh secara simultan terhadap akuntabilitas publik.
The Influence of Accounting Students' Perceptions of the Auditor's Work Environment and Socio-Cultural Factors on Their Career Choices as Auditors Saputra, Ebit Bimas; Desmiwerita, Desmiwerita
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.247

Abstract

This study aims to determine (1) the effect of accounting students' perceptions of the auditor's work environment on their career choices as auditors, (2) the influence of socio-cultural factors on their career choices as auditors, (3 Effects of accounting students' perceptions of the auditor's work environment and socio-cultural factors on the auditor's work environment). career choice as an auditor. This type of research is descriptive quantitative using a questionnaire method. The results show that (1) the work environment has a significant effect on career choice as an auditor. (2) socio-cultural factors have a significant effect on career choice as an auditor. (3) work environment and social value factors simultaneously influence career choice as an auditor.
Pengaruh Penyusunan Partisipasi Anggaran, Komitmen Organisasi dan Motivasi Kerja Terhadap Kinerja Manajerial Pada PT. P&P Lembah Karet Padang Aprinando; Delvianti; Desmiwerita
Ekasakti Pareso Jurnal Akuntansi Vol. 3 No. 2 (2025): Ekasakti Pareso Jurnal Akuntansi (April 2025)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v3i2.1266

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan partisipasi penyusunan anggaran, komitmen organisasi dan motivasi kerja terhadap kinerja manajerial pada PT P&P Lembah Karet Padang. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dengan cara wawancara, pengamatan, dokumentasi dan menyebarkan angket atau kuesioner. Hasil penelitian ini menunjukka bahwa: 1) Partisipasi Penyusunan Anggaran berpengaruh signifikan terhadap Kinerja Manajerial pada PT. P&P Lembah Karet Padang. Hal ini diketahui dari hasil pengujian hipotesis uji t dimana t hitung sebesar 2,167 yang lebih besar dari t tabel sebesar 2,0395 atau dapat dilihat dari nilai signifikan sebesar 0,038 < 0,05. 2) Komitmen Organisasi tidak berpengaruh signifikan terhadap Kinerja Manajerial pada PT. P&P Lembah Karet Padang. Hal ini diketahui dari hasil pengujian hipotesis uji t dimana t hitung sebesar 0,988 yang lebih kecil dari t tabel sebesar 2,0395 atau dapat dilihat dari nilai signifikan sebesar 0,331 > 0,05. 3) Motivasi Kerja berpengaruh signifikan terhadap Kinerja Manajerial pada PT. P&P Lembah Karet Padang. Hal ini diketahui dari hasil pengujian hipotesis uji t dimana t hitung sebesar 4,521 yang lebih besar dari t tabel sebesar 2,0395 atau dapat dilihat dari nilai signifikan sebesar 0,000 < 0,05. 4) Partisipasi Penyusunan Anggaran, Komitmen Organisasi dan Motivasi Kerja berpengaruh terhadap Kinerja Manajerial pada PT. P&P Lembah Karet Padang. Hal ini diketahui dari nilai F hitung 20,718 yang lebih besar dari nilai F tabel sebesar 2,87 dengan nilai sig yang dihasilkan dari perhitungan adalah 0,000 yang lebih kecil dari ? yang digunakan sebesar 0,05.
Calculation of Income on Phaco Operations of BPJS Patients at Padang EYE Center Special Hospital in 2018 Desmiwerita, Desmiwerita
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 3 (2021): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i3.957

Abstract

This study aims to find out how the Pacho Operation Income for BPJS Patients at the Padang Eye Center Special Eye Hospital in 2018. The type of research used is quantitative descriptive research by calculating the amount of income received by the Padang Eye Center Special Eye Hospital for Pacho Operations for BPJS patients based on BPJS rates and based on the rates determined by the Padang Eye Center Special Eye Hospital. From the results of research on the Padang Eye Center Special Eye Hospital, the amount of income based on the tariff set by RSKM PEC was Rp.23,935,000,000 from the number of surgical patients during 2018 as many as 3,395. While the amount of income paid by BPJS is Rp. 23,765,000,000.
Analysis of Implementation of Fixed Assets At The Youth And Sports Department of Padang City, West Sumatera Province Desmiwerita, Desmiwerita
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i1.1363

Abstract

In general, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is in accordance with Government Accounting Standards. According to Governmental Accounting Standards, the initial measurement of property, plant and equipment is measured at cost. Likewise, the measurement of fixed assets carried out by the Youth and Sports Office of West Sumatra Province is also measured based on historical costs and uses the services of a third party in revaluing assets / Appraisal of Regional Property Valuation. According to the Youth and Sports Office of West Sumatra Province, fixed assets obtained from donations are recognized in the relevant period, namely when the assets are received and the ownership rights are transferred. This is in accordance with Government Accounting Standards that an asset can be recognized as belonging to the entity if it is proven that it has become a transfer of ownership rights supported by legal evidence. In its fixed asset accounting policy, the Department of Youth and Sports of West Sumatra Province has depreciated its fixed assets. It is also in accordance with Government Accounting Standards. In the Government Accounting Standard Statement No. 7 paragraph 57 states that “other than land and construction in progress, all property, plant and equipment can be depreciated according to the nature and characteristics of the asset.
Co-Authors Agus Sutarjo Amalina Maharani Andre Bustari Aprinando Ardiany, Yuli Asih Istiqamah Bunga Rosyana Delvianti Dhea Rivana Amanda Dorris Yadewani Ebit Bimas Saputra Ebit Bimas Saputra Ebit Bimas Saputra Ifanni Khairunisya Jhon Rinaldo Jihan Ritya Nisha Mega Agustia Putrima Melli Herfina Miftahul Jannah Nadila Oktavia Nofrialdi, Reski Putri, Rendalia Saputra, Ebit Bimas Surya Arizon Tesanalianti YULIA SYAFITRI