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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Pendas : Jurnah Ilmiah Pendidikan Dasar OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Rangkiang: Jurnal Pengabdian Pada Masyarakat Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Journal of English Language and Education Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Horizon Pendidikan Economica: Journal of Economic and Economic Education RANGKIANG: Jurnal Pengabdian Pada Masyarakat Journal Economic Education, Business and Accounting Lentera Review of Management, Accounting, and Business Studies Education Curiosity Jurnal Ekonomi Dan Bisnis Annusfy Jurnal Pengabdian Pemersatu Bangsa (JPPB) Edueksos: Journal Pendidikan Sosial dan Ekonomi
pratama, Indra Mulia
Universitas PGRI Sumatera Barat, Accounting Education Study Program
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COLLABORATION OF THE ACCOUNTING EDUCATION STUDY PROGRAM OF THE UNIVERSITY OF PGRI WEST SUMATRA WITH STATE VOCATIONAL SCHOOL 1 LUBUK SIKAPING AS A GUEST LECTURER IN THE FIELD OF ACCOUNTING ACCURATE SOFTWARE Harini, Gustia; Syamra, Yesmira; Amelia, Mona; Pratama, Indra Mulia; Benia, Gelsa Juni; Putri, Tiara Dian
RANGKIANG: Jurnal Pengabdian Pada Masyarakat Vol 7, No 1 (2025)
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/rangkiang.2025.v7i1.9966

Abstract

Quality human resources are inseparable from the quality of education available. This condition will certainly encourage the education sector to continue preparing educational systems and materials to prepare students who are able to compete and meet all current challenges. The development of the 4.0 revolution requires us to be able to understand and practice existing computer applications, one of which is computer applications using Accurate Accounting software. In fact, every company must develop its system according to the complexity, company development, and to keep up with the times. Several types of computer accounting applications that have been widely used in the world are Accurate Accounting. To keep up with all these technological advances, students must be prepared to face these developments and teachers are provided with provisions to be proficient in using these programs. Providing practical computer accounting training for vocational high school teachers aims to provide teachers with vocational skills competencies to improve their abilities in training their students to become productive individuals, able to work independently or fill job openings in the workforce as middle-level workers. This activity seeks to provide a correct understanding of accounting by using Accurate applications to assist in preparing financial reports.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA SEKTOR FINANCIAL YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2019-2024 (STUDI KASUS PERUSAHAAN PERBANKAN: PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA SEKTOR FINANCIAL YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2019-2024 (STUDI KASUS PERUSAHAAN PERBANKAN Pratama, Indra Mulia; gusfianti, mela; Amaluis, Dina
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v9i2.28494

Abstract

Penelitian ini bertujuan mengetahui: Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, Kualitas Audit, dan Profitabilitas pada sektor financial yang terdaftar di Bursa Efek Indonesia Periode 2019-2024 (Studi Kasus Perusahaan Perbankan) secara persial dan simultan. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh Perusahaan yang terdaftar pada Perusahaan perbankan sektor financial periode 2019-2024 dengan menggunakan analisis regresi logistic, dengan bantuan SPSS 25. Sampel dalam penelitian ini adalah 26 perusahaan perbankan sektor financial periode 2019-2024 dengan menggunakan teknik purposive sampling. Berdasarkan hasil penelitian dan kesimpulan yang telah penulis uraikan, maka untuk memperbaiki manajemen laba penulis menyarankan bagi perusahaan perbankan sektor financial lebih memperhatikan bagaimana kondisi dari pperusahaan tersebut
PENGARUH SELF-EFFICACY, POTENSI DIRI, KONDISI EKONOMI ORANG TUA DAN LINGKUNGAN SOSIAL TERHADAP MINAT MELANJUTKAN PENDIDIKAN KE PERGURUAN TINGGI PADA SISWA KELAS XII AKUNTANSI SMK NEGERI 1 BENAI Nisa Sahfitri; Mona Amelia; Indra Mulia Pratama
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.31142

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh self-efficacy, potensi diri, kondisi ekonomi orang tua, dan lingkungan sosial terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XII Akuntansi SMK Negeri 1 Benai, secara bersama-sama berpengaruh terhadap minat melanjutkan pendidikan ke perguruan tinggi. Jenis penelitian ini adalah penelitian kuantitatif, populasi dalam penelitian ini adalah siswa kelas XII Akuntansi SMK Negeri 1 Benai yang berjumlah 63 siswa. Pengambilan sampel pada penelitian ini menggunakan metode total sampling dengan jumlah seluruh populasi dijadikan sampel, serta data dianalisis dengan regresi linear berganda dan uji hipotesis menggunakan uji t dan uji F. Hasil penelitian ini menunjukkan bahwa : 1) Self-Efficacy berpengaruh signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XII Akuntansi SMK Negeri 1 Benai. Hal ini ditunjukkan oleh nilai koefisien sebesar -0.295. Nilai koefisien dinyatakan signifikan karena nilai thitung sebesar -2.354 > ttabel sebesar 1.671 dengan nilai signifikan 0.022 < α = 0.05. 2) Potensi diri berpengaruh sigifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XII Akuntansi SMK Negeri 1 Benai. Hal ini ditunjukkan oleh nilai koefisien sebesar 0.338. Nilai Koefisien dinyatakan signifikan karena nilai thitung sebesar 4.403 > ttabel sebesar 1.671 dengan nilai signifikan 0.000 < α = 0.05. 3) Kondisi ekonomi orang tua berpengaruh signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XII Akuntansi SMK Negeri 1 Benai. Hal ini ditunjukkan oleh nilai koefisien sebesar 0.638. Nilai koefsien dinyatakan signifikan karena nilai thitung sebesar 4.155 > ttabel sebesar 1.671 dengan nilai signifikan 0.000 < α = 0.05. 4) Lingkungan sosial berpengaruh signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XII Akuntansi SMK Negeri 1 Benai. Hal ini ditunjukkan oleh nilai koefisien sebesar -0.330. Nilai koefisien dinyatakan signifikan karena nilai thitung sebesar -2.350 > ttabel sebesar 1.671 dengan nilai signifikan 0.022 < α = 0.05. 5) Self-efficacy, potensi diri, kondisi ekonomi orang tua dan lingkungan sosial secara bersama-sama berpengaruh signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XII Akuntansi SMK Negeri 1 Benai. Hal ini ditunjukkan oleh nilai Fhitung sebesar 10.820 > Ftabel 2.53 dengan nilai signifikan sebesar 0.000 < 0.05.
CTL AND BLENDED LEARNING MODELS IN IMPROVING LEARNING OUTCOMES Ronald, Jimi; Amelia, Mona; Eprillison, Vivina; Stevani, Stevani; Amaluis, Dina; Pratama, Indra Mulia; Selvia, Nisha
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 12, No 1 (2023): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2023.v12.i1.7582

Abstract

Contextual Teaching And Learning (CTL) and Blended Learning models are learning models that both improve student learning outcomes. The purpose of this study was to analyze the effect of the Contextual Teaching And Learning (CTL) Learning Model on the learning outcomes of students in Class 2022 A of the Economic Education Study Program, Faculty of Economics and Business, Universitas PGRI Sumatera Barat, to analyze the effect of the Blended Learning Model on the learning outcomes of students in Class 2022 B of the Economic Education Study Program, Faculty of Economics and Business, Universitas PGRI Sumatera Barat, and to see the difference in the effect of the Contextual Teaching And Learning (CTL) Learning Model with the Blended Learning Model on the learning outcomes of students in Class 2022 of the Economic Education Study Program, Faculty of Economics and Business, Universitas PGRI Sumatera Barat. The method in this study uses the Quasy Experiment method, with the population being 108 batch students with the sample being batch 2022 A and 2022 B with a total of 50 people. The hypothesis test used is using factorial analysis which is modified by a different test. From the results of the study obtained the results that: there is an effect of the Contextual Teaching And Learning Model (CTL) on the learning outcomes of students in Class 2022 A of the Economic Education Study Program, Faculty of Economics and Business, Universitas PGRI West Sumatra, there is an effect of the Blended Learning Model on the learning outcomes of students in Class 2022 B of the Economic Education Study Program, Faculty of Economics and Business, Universitas PGRI West Sumatra, and there is a difference in the effect of the Contextual Teaching And Learning Model (CTL) with the Blended Learning Model on the learning outcomes of students in Class 2022 of the Economic Education Study Program, Faculty of Economics and Business, Universitas PGRI Sumatera Barat.
The Effect of Good Corporate Governance, Sales Growth, Capital Structure, Liquidity, and Firm Size on Firm Value: Evidence From Indonesian Industrial Rusti Juliandini, Wiga; Susanti, Nora; Pratama, Indra Mulia
Journal of English Language and Education Vol 11, No 1 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v11i1.1394

Abstract

This study examines the effect of Good Corporate Governance (GCG), sales growth, capital structure, liquidity, and firm size on firm value in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using secondary data obtained from published financial statements. The sample consisted of 20 industrial companies selected through purposive sampling, resulting in 100 panel data observations. Panel data regression analysis was conducted using EViews 12. The findings indicate that capital structure has a positive and significant effect on firm value, while GCG, sales growth, liquidity, and firm size do not show a significant influence. Simultaneously, all independent variables jointly affect firm value. These results suggest that an optimal capital structure plays a crucial role in enhancing firm value by strengthening investor confidence and improving market perceptions. Therefore, managers in industrial sector companies are encouraged to carefully manage their capital structure to maintain financial stability and increase investment attractiveness in the capital market.
PENGARUH POTENSI DIRI, PERENCANAAN KARIR, PRESTASI BELAJAR, DAN DUKUNGAN ORANG TUA TERHADAP MINAT MELANJUTKAN PENDIDIKAN KE PERGURUAN TINGGI DI SMAN 2 GUNUNG TALANG Inggritia Sarnila Putri; Indra Mulia Pratama; Wati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42089

Abstract

This study aims to analyze the effect of self-potential, career planning, learning achievement, and parental support on students' interest in continuing their education to higher education at SMAN 2 Gunung Talang. This research uses a quantitative approach with associative descriptive methods. The population consists of 155 students of grade XI, and the sample of 111 students was obtained using the Slovin formula with random sampling technique. The data analysis technique used multiple linear regression with Eviews12 software. The results showed that self-potential, career planning, learning achievement, and parental support partially had a significant effect on students’ interest, except learning achievement which had a weaker influence. Simultaneously, all variables significantly affected students’ interest in continuing to higher education. This research highlights the importance of strengthening students’ self-potential, career planning, and parental involvement to increase their interest in pursuing higher education.
PENGARUH MEDIA PEMBELAJARAN, EKSTRAKURIKULER, FASILITAS BELAJAR, PERHATIAN ORANG TUA TERHADAP MINAT BELAJAR PELAJARAN EKONOMI Indah Permata Bunda; Erita Sofyan; Indra Mulia Pratama
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42510

Abstract

This research was conducted with the aim of analyzing the extent of the influence of learning media, extracurricular activities, learning facilities, and parental attention on class The research used a quantitative approach with a population of all class X Phase E students totaling 93 people, and the sampling technique was carried out using total sampling. The data analysis process was carried out with the help of multiple linear regression using Eviews 12 software. The research results showed several important findings, namely: (1) learning media had a significant influence on students' interest in learning; (2) extracurricular activities make a significant contribution to increasing interest in learning; (3) adequate learning facilities have been proven to have a significant effect on interest in learning; (4) parental attention also has a significant influence on interest in learning; and (5) simultaneously, these four variables have a very significant effect on students' learning interest. Thus, increasing interest in learning can be realized through optimizing learning media, developing extracurricular activities, providing supportive learning facilities, and continued attention from parents.
Interaction Of Family and Peers on Entrepreneurship Intentions Fernando Saragih; Indra Mulia Pratama; Christina Natalina Saragi; Lastri Wahyuni Manurung; Krisna Wati Mayang
Edueksos: Jurnal Pendidikan Sosial & Ekonomi Vol. 12 No. 01 (2023)
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v12i01.12594

Abstract

ABSTRACTEntrepreneurial intention is one of the right solutions to spur economic growth. Where this intention is strongly influenced by various factors, one of which is the environment. Based on this explanation, the researcher wants to focus on knowing how environmental variables (family and peers) influence the entrepreneurial intention variable (through the theory of planned behavior). Its process, this research is based on quantitative research (with the expo facto method) which focuses on questionnaires as the research instrument (using 111 respondents with accidental sampling). In addition, this research has also been said to be feasible and can be continued because it has fulfilled all the requirements starting from the instrument test and classical assumptions. Based on the analysis process (multiple linear regression analysis with SPSS 23), the results obtained explain that there is a positive and significant influence between the family environment and peers on entrepreneurial intentions (0.573 and 0.489).Keywords: Entrepreneurial intention, family, peer.
PELATIHAN AKUNTANSI BAGI USAHA MIKRO KECIL MENENGAH (UMKM) UNTUK MENINGKATKAN KINERJA KEUANGAN USAHA RAKYAT NAGARI TIUMANG, KECAMATAN TIUMANG, KABUPATEN DHARMASRAYA Gustia Harini; Yesmira Syamra; Indra Mulia Pratama
Ekasakti Jurnal Penelitian dan Pengabdian Vol. 1 No. 2 (2021): Ekasakti Jurnal Penelitian dan Pengabdian
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ejpp.v1i2.318

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini berkaitan dengan penggunaan laporan keuangan untuk pelaku usaha masyarakat yaitu pelaku Usaha Mikro Kecil Menengah (UMKM). Peserta pelatian pada pengabdian ini berjumlah 20 orang dari setiap pelaku Usaha Mikro Kecil Menengah (UMKM). Pengabdian ini dilakukan di Kecamatan Tiumang, Kabupaten Dharmasraya. Pengabdian ini bertujuan yaitu memecahkan masalah tentang rendahnya pemahaman anggota UMKM usaha rakyat Nagari Tiumang diKecamatan Tiumang, Kabupaten Dharmasraya. Kegiatan ini dilakukan dengan menggunakan metode ceramah, tanya jawab dan diskusi. Hasil yang diperoleh dari pengabdian masyarakat ini yaitu: (1) Pelaku UMKM Nagari Tiumang Kecamatan Tiumang, Kabupaten Dharmasraya memperoleh pengetahuan dalam penyusunan dan penyajian laporan keuangan usahanya sesuai dengan prinsip dan standar akuntansi yang berlaku umum. (2) Kegiatan pelatihan ini sangat bermanfaat bagi pelaku UMKM Nagari Tiumang Kecamatan Tiumang Kabupaten Dharmasraya dalam meningkatkan kinerja keuangannya sehingga laporan keuangan yang mereka buat sesuai dengan prinsip dan standar akuntansi yang berlaku umum sehingga dapat memberikan informasi bagi pihak pengguna laporan tersebut. Kata kunci: Laporan Keuangan Akuntansi
Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value Defriko Gusma Putra; Yodi Pratama; Indra Mulia Pratama; Nisha Selvia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4478

Abstract

This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies.
Co-Authors Alfattory Rheza Syahrul, Alfattory Rheza Asti Ananta Benia, Gelsa Juni Bunga Suci Maharani Christina Natalina Saragi Defriko Gusma Putra Dina Amaluis Erita Erita Erita Sofyan Fernando Saragih gusfianti, mela Gusti Harini Gustia Harini Gustia Harinia Gya Monica Harini, Gustia Hasanah, Annisa Nur Indah Permata Bunda Inggritia Sarnila Putri Isla Citra Okvoti jimi ronald, jimi Krisna Wati Mayang Lastri Wahyuni Manurung Mona Amelia mona amelia, mona Nilmadesri Rosya Nisa Sahfitri Nisha Selvia Nora Susanti Nurfika Dewi Putri, Tiara Dian Rahmadani, Nurul Rusti Juliandini, Wiga Saputra, Syailendra Eka Sefra Nelta Sherly Ganda Putri Sopiansah, Veri Aryanto Stevani, Stevani Vivina Eprillison Wati Wati Wati Wati Wati Yesmira Syamra, Yesmira Yodi Pratama Yosi Eka Putri yuliandra, avil