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Journal : JURNAL PUNDI

PENGARUH KUALITAS PELAYANAN WEBSITE AKADEMIK TERHADAP MINAT KULIAH DI AKBP PADANG Marlius, Doni; Ananda, Febryandhie
JURNAL PUNDI Vol 3, No 3 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v3i3.190

Abstract

College interest is an attitude of interest, pleasure, love, students towards a learning activity or lecture at a particular tertiary institution or in a particular department. The purpose of this study was to determine the effect of academic website service quality on interest in studying at AKBP Padang. Using multiple linear regression analysis that serves to measure the influence between tangible variables, reliability, responsibility, assurance, and empathy for the interest in lectures at AKBP Padang, the number of samples that can be used in this study were 57 respondents, the sampling technique used in this research is through non probability sampling. The results showed tangible, reliability, responsibility, assurance, and empathy variables partially or jointly had a significant effect on interest in studying at Padang AKBP.
Indikasi Machiavellianism Dalam Pembuatan Keputusan Etis Auditor Senior Febryandhie Ananda; Doni Marlius
JURNAL PUNDI Vol 5, No 2 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i2.368

Abstract

This study is a continuation of previous research which found inconsistent results. The purpose of this study is to examine the relationship between Machiavellianism and ethical decisions in earnings management in Indonesia in two forms of manipulation, namely operating manipulation and accounting manipulation. The data collection method in this study used as many as 70 respondents. Machiavellianism does not affect the ethical decisions of earnings management in a Public Accounting Firm in West Sumatra. This is because the customary system of ABS - SBK (Adat Bersandi Syara' - Syara' Bersandi Kitabullah) in West Sumatra has an impact on the Machiavellian nature of Senior Accountants, and there is a significant difference between operating manipulation and accounting manipulation.
Pengaruh Implementasi Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Terhadap Kualitas Laporan Keuangan (Studi pada Lingkungan Dinas Kesehatan Kabupaten Padang Pariaman) Febryandhie Ananda; Mustika Permata Sari
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.214

Abstract

The purpose of this study was to examine the effect of SIMDA on the Quality of Financial Statements at the Health Service Unit UPT. This research is based on the results of testing of 110 respondents at the Health Service UPT. This study uses research respondents who are directly distributed and uses multiple linear regression techniques to test research data with the help of SPSS 25. This study uses SIMDA one dependent variable, namely: Quality of Financial Statements. The results showed that partially, SIMDA had a significant influence on the quality of financial statements Keywords: SIMDA, Quality of Financial Statements
KESUKSESAN IMPLEMENTASI SYSTEM APPLICATION PRODUCT (SAP) STUDI DI PT. SEMEN PADANG Febryandhie Ananda; Rino Dwi Putra; Vito Shiga Hendrastyo
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.481 KB) | DOI: 10.31575/jp.v1i1.4

Abstract

Mandal & Gunasekaran (2003) states that one of the resources that have become the ERP system is based on information technology, because it can increase the efficiency on the part of the company's operations. The aims of this study is to measure the success of user training variables and data analysis of System Application Product implementation in PT. Semen Padang. The method used is a sample survey and time for certain problems. The result is That user training and data analysis successfully support SAP implementation in PT. Semen Padang is categorized as successful with mean of User Training, Data Analysis and SAP Implementation are 4,31; 4,46; dan 4,46.
The Influence of Promotion Costs and General Administrative to Cost of on PT. Jakarta International Hotels and Development.Tbk Febryandhie Ananda; Safrul Rahmadhan
JURNAL PUNDI Vol 4, No 1 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i1.211

Abstract

This research was conducted at PT. Jakarta International Hotels And Development.Tbk, which aims to determine the influence of promotion costs and the cost of administration against the price of staple inn. Using test tools Eviews 8, with secondary data from the years 2009-2018, quantitative research uses the data type of the time series. With the technique of multiple linear regression analysis, T test, and the test deteminasi (R2).The results of this study show that the Cost of Promotion significant positive effect on the financial performance of the Price of Staple Inn. So the hypothesis one in this study missed. It also happens in the variable Cost of Public Administration affect the financial performance of the Price of Staple Inn. So the hypothesis in this study positive significant. It can be seen from the results of t-Test showing the value prob is equal to 0.04 < alpha of 0.05. This means that the positive influence.
Analisis Pengendalian Internal Atas Transaksi Pengeluaran Kas Pada Dinas Kesehatan Provinsi Sumatera Barat Febryandhie Ananda; Mustika Winda; Riani Sukma Wijaya
JURNAL PUNDI Vol 6, No 2 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i2.423

Abstract

This research aims toto find out how to implement the internal control system for cash disbursements at the West Sumatra Provincial Health Office and to find out what obstacles arise in the implementation of the cash disbursement internal control system at the West Sumatra Provincial Health Office. This type of research is qualitative research, the data comes from several things, namely in the form of words and actions. The rest is additional data such as documents and others. To complete the research data, two data sources are needed, namely primary data sources and secondary data sources. The analytical method used in this research is descriptive analysis method, which is a method that aims to make a systematic, factual and accrual description of the facts, by comparing the theoretically studied cash disbursement procedure systems.The results of the observations presented by the author use closed questions through interviews with several trusted sources who work at the West Sumatra Health Office. The results of the study found that the cash disbursement procedure carried out by the West Sumatra Provincial Health Office was smooth and theoretical but not all procedures were the same because in a company there were different parties and different functions together. Procedures related to the cash disbursement system at the West Sumatra provincial health office have inconsistent procedures, namely the limited time in processing submitted documents, usually only 3 days, but some are neat in 5 days because the data checklist is not reviewed by PPKSKPD and Expenditures. The treasurer verifies the SPM document to be submitted to BPKAD.
Akuntabilitas Pengelolaan Keuangan Daerah Dilihat Dari Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Pada Kantor Bkd Provinsi Sumatera Barat Tahun 2020 Nursal Nursal; Febryandhie Ananda
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.457

Abstract

This study aims to determine the influence of the Presentation of Financial Statements and Accessibility of Financial Statements on the Accountability of Regional Financial Management at the BKD office of West Sumatra Province the year is 2020. With the purposive sampling method as many as 40 respondents from BKD office employees. Using the SPSS 25 Application to test: Instrument Test (Validity Test, Reliability Test), Classical Assumption Test (Normality Test, Multicollinearity Test, Heterochedasticity Test) Hypothesis Test (T Test, Determination Test, Simple / Multiple Linear Regression Test). After testing, it was found that the presentation of financial statements has an influence on accountability of Regional Financial Management, which is mean that the hipotesis is accepted. Accessibility of Financial Statements has not influence on accountability of   Regional Financial Management, which is mean  that the hipotesis is not accepted.