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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Management Scienties Ekasakti Pareso Jurnal Akuntansi Jurnal Riset Akuntansi, Perpajakan dan Auditing 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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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.
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.
Analisis Pengelolaan Aset Tetap Pada Dinas Perdagangan Kota Padang Rosyana, Bunga; Desmiwerita
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 3 No. 2 (2025): November
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/vh8wz731

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan aset tetap pada Dinas Perdagangan Kota Padang, yang meliputi proses perencanaan, pengadaan, pencatatan, pemeliharaan, penyusutan, hingga penghapusan aset tetap. Aset tetap memiliki peran strategis dalam mendukung operasional dan pelayanan publik, sehingga pengelolaannya harus dilakukan secara efisien, transparan, dan akuntabel. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi lapangan, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan aset tetap di Dinas Perdagangan Kota Padang sudah mengikuti sebagian besar ketentuan perundang-undangan, namun masih ditemukan beberapa kendala, seperti pencatatan yang belum sepenuhnya terintegrasi, pemeliharaan yang tidak terjadwal secara sistematis, serta lambatnya proses penghapusan aset. Penelitian ini merekomendasikan peningkatan sistem informasi aset, pelatihan bagi pegawai, dan optimalisasi prosedur inventarisasi agar pengelolaan aset tetap lebih efektif dan efisien.
Pengaruh Minat Belajar Siswa Terhadap Prestasi Belajar Pada Mata Pelajaran Akuntansi Di Sman 2 Lengayang Kabupaten Pesisir Selatan Tahun Ajaran 2017 / 2018 Arizon, Surya; Rinaldo, Jhon; Desmiwerita
Ekasakti Pareso Jurnal Akuntansi Vol. 4 No. 1 (2026): Ekasakti Pareso Jurnal Akuntansi (Januari 2026)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v4i1.1373

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar minat belajar siswa dalam mata pelajaran akuntansi. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan menggunakan angket, yaitu teknik pengumpulan data yang dilakukan dengan cara memberikan seperangkat pertanyaan atau pernyataan kepada Siswa kelas XI IPS di SMAN 2 Lengayang Kabupaten Pesisir Selatan. Hasil penelitian ini menunjukkan bahwa: 1) Secara parsial Minat Belajar Siswa berpengaruh positif dan tidak signifikan terhadap Prestasi Belajar Siswa pada Mata Pelajaran Akuntansi di SMAN 2 Lengayang Kabupaten Pesisir Selatan. Hal ini diketahui dari nilai koefisien regresi sebesar 0,004 satuan dan hasil uji t dimana t hitung sebesar 0,690 yang lebih kecil dari nilai t tabel sebesar 2,004 atau dapat dilihat dari nilai signifikan sebesar 0,493 > 0,05. 2) Sumbangan variabel minat belajar siswa terhadap prestasi belajar pada mata pelajaran akuntansi adalah sebesar 1%. Hal ini dikarenakan angka R Square sebesar 0,01 atau sebesar 1%. Berarti terdapat 99% varians variabel prestasi belajar pada mata pelajaran akuntansi yang dijelaskan oleh variabel lain diluar penelitian.
Co-Authors Andre Bustari Aprinando Arizon, Surya Delvianti Ebit Bimas Saputra Istiqamah, Asih Jhon Rinaldo Khairunisya, Ifanni Nofrialdi, Reski Oktavia, Nadila Putrima, Mega Agustia Rosyana, Bunga Saputra, Ebit Bimas Tesanalianti