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Politeknik Negeri Padang, Padang
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Strengthening Strategies for Institutional Readiness of Public Universities in the Transformation toward Public Service Agency Status: A Case Study of PTN X Andriani, Wiwik; Zahara, Zahara; Yentifa, Armel; Herman, Lisa Amelia; Septriani, Yossi; Angriani, Ria
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3878

Abstract

This study was carried out to understand how PTN X prepares itself to become a Public Service Agency (Badan Layanan Umum or BLU). Research on this topic is still limited, especially in the context of vocational higher education, even though the transformation toward BLU has a big impact on how institutions manage their finances, governance, and human resources. The purpose of this study is to describe PTN X current level of readiness and to identify strategies that can strengthen its institutional capacity in facing the BLU transition. The study used a qualitative descriptive approach involving 15 key informants selected through purposive sampling. Data were collected through interviews, focus group discussions, and document review, and analyzed thematically to capture the main issues and strategies emerging from the transformation process. The results show that PTN X is partly ready for BLU implementation. Progress has been made in governance and planning systems, but some weaknesses remain, such as limited coordination between units, dependence on government funding, and incomplete digital integration. Leadership commitment and clear policies play a key role in maintaining progress, although bureaucratic procedures still slow down flexibility and innovation. In general, this study concludes that PTN X readiness can be strengthened through better coordination, improved financial independence, digital integration, and continuous staff development. The findings also highlight that BLU transformation is not just about meeting regulations but about changing the institutional mindset to be more adaptive and accountable. The results are expected to give insight to policymakers and other vocational institutions that are preparing for the same transition.
PENGARUH MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 masitoh, dian; Santi, Elfitri; Angriani, Ria
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11277

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen risiko terhadap kinerja keuangan pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah 38 bank konvensional yang terdaftar di Bursa Efek Indonesia periode 2019-2023, dengan menggunakan teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan program STATA. Hasil penelitian menunjukkan bahwa secara parsial, variabel manajemen risiko Non Performing Loan (NPL) dan Beban Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif signifikan terhadap Return on Asset (ROA). Net Interest Margin (NIM) berpengaruh positif signifikan terhadap Return on Asset (ROA), dan Loan to Deposit Ratio (LDR) tidak berpengaruh terhadap Return on Asset (ROA). Secara simultan, keempat variabel manajemen risiko berpengaruh terhadap kinerja keuangan. Temuan ini berimplikasi bahwa bank perlu meningkatkan efisiensi operasional dan menjaga kualitas aset agar profitabilitas dapat meningkat. Kata Kunci: Manajemen Risiko; Pinjaman Bermasalah; Margin Bunga Bersih; Rasio Pinjaman terhadap Simpanan; Biaya Operasional terhadap Pendapatan Operasional; Pengembalian Aset.
Pelatihan Pengenalan Dasar-Dasar Akuntansi Bagi Siswa SMAN 11 Solok Selatan Untuk Meningkatkan Pemahaman Literasi Akuntansi Ria Angriani; Tika Arizona; Lasmi Yupita; Ridho Deza Perkasa; Yeni Sofiarna
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 3 (2025): Desember: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i3.9729

Abstract

This community service activity aims to improve accounting literacy through basic accounting cycle training for students of SMAN 11 Solok Selatan in grades 10, 11, and 12. This training equips them to manage personal or small business finances and prepares them for university or the workforce. Without a basic understanding of accounting, students are susceptible to recording errors, non-transparent cash management, and a lack of ability to assess the financial health of a business. Initial identification results indicate that over 70% of students have never received formal accounting material. The national curriculum only covers basic economic concepts but does not cover practical financial record-keeping practices applicable to everyday life. Improving accounting understanding among students can also foster awareness of the importance of good financial record-keeping. Students of SMAN 11 Solok Selatan need to improve their accounting literacy to better understand and apply basic accounting concepts, such as financial transactions, financial statement preparation, and financial decision-making based on accounting data. This training is expected to improve the competency of SMAN 11 Solok Selatan students in general and their understanding of accounting specifically.
Co-Authors Agung Joni Saputra Agustin, Viranisa Dwina Armel Yentifa Atsarina, Alyani Dissa Elvaretta Dita Maretha Rissi Dita Maretha Rissi Elfitri Santi Elvaretta, Dissa ernikawati, ernikawati Febriani, Tika Arizona Febriani, Widya Fitra Oliyan Frima, Rini Gustati Gustati Jr, Syafira Ramadhea Lasmi Yupita Lasmi Yupita masitoh, dian Maulina, Vira Mustika, Rasyidah Nurul Hafizah Rahmadani, Ike Randy Heriyanto Ridho Deza Perkasa S, Aznafti Ummu Yasin Sintia Dewi, Suci Syafira Ramadhea Jr Tika Arizona Wiwik Andriani Yeni Sofiarna Yossi Septriani Yupita, Lasmi Zahara Zahara Zarman, Cutri