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All Journal JAM Jurnal ASET (Akuntansi Riset) EKONOMIS : Journal of Economics and Business The International Journal of Business Review (The Jobs Review) Jurnal Eksplorasi Akuntansi (JEA) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Economics, Business, Accounting & Society Review JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Zalida Afni
Politeknik Negeri Padang
Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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 1 
Analisis Penerapan Model Rancangan Struktur Metode Student Centre Learning (Scl) Dalam Mata Kuliah Sistem Akuntansi Dengan Kurikulum Berbasis Kompetensi (KBK) Zahara; Afni, Zalida
Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i1.99

Abstract

This research porpuse to design the structure of Student Centre Learning (SCL) methode in accounting system subject that use curriculum based on competency. This is an action research in accounting system study at accounting departement of Padang State Polytechnic. This research uses Kemmis dan Mac Tanggart model which is devided in 5 steps that are: 1. Planning, 2. Action&Observation, 3. Reflecting&Replanning, 4. Action&Observation and 5. Reflecting. The application of SCL metode in accounting system study will be evaluated based on the score of student respons and student academic score in accounting system. The student respons questioners are measured by Linkert scale. Datas of student respons and student academic score are classified for 5 level such as: 5=A=Very Good, 4=B=Good, 3=C=Fair, 2=D=Bad, and 1=E=Very Bad. All of score data will be analysed to define the appropriateness of SCL methode for accounting system subject. This research evalued the applicatian of 5 (five) SCL model that chosen as the result of the first step research (planning) i.e. Small Group Discussion, Discovery Learning, Role Play, Contextual Instruction dan Problem Based Learning. The result shown all the SCL method that is used in this research are “good” for accounting system subject, based on student respons as “good” as their academic score.
Perancangan Struktur Metode Student Centre Learning (SCL) Dalam Mata Kuliah Sistem Akuntansi Dengan Kurikulum Berbasis Kompetensi (KBK) Zahara; Afni, Zalida
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.103

Abstract

This research porpuse to design the structure of Student Centre Learning (SCL) methode in accounting system subject that use curriculum based on competency. This is an action research in accounting system study at accounting departement of Padang State Polytechnic. This research uses Kemmis dan Mac Tanggart model which is devided in 5 steps that are: 1. Planning, 2. Action&Observation, 3. Reflecting&Replanning, 4. Action&Observation and 5. Reflecting. The application of SCL metode in accounting system study will be evaluated based on the score of studying observation, student respons and student score academic in accounting system. The observation and student respons questioners are measured by Linkert scale for 5 level as well as student academic score there are: 5=A=Very Good, 4=B=Good, 3=C=Enought, 2=D=Bad, and 1=E=Very Bad. All of score data will be process by SPSS package program to define the appropriateness of SCL methode for accounting system subject. This research is still going on to the second step. There are 5 SCL model that chosen as the result of the first step research (planning) i.e. Small Group Discussion, Discovery Learning, Role Play, Contextual Instruction dan Problem Based Learning.
Analisis Komparatif Tingkat Kepuasan Mahasiswa antar Jurusan di Politeknik Negeri Padang terhadap Pelayanan Pendidikan Zahara; Eliyanora; Septriani, Yossi; Afni, Zalida
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.111

Abstract

This study is aimed at identifying students’ satisfactory levels toward educational services provided by Politeknik Negeri Padang (PNP) and further determine whether there is a gap between their expectation and actual services that they receive. We define educational services as services provided by lecturers, administration staffs, and managerial officers. It is also included students’ perception on teaching-enhanced tools. The measurement of students’ satisfactory level is conducted using 5 variables, i.e reliability, responsiveness, assurance, empathy and tangible. Moreover, these variables are operationalised through several questions. All answers of these questions use likert scale within the range of 1 to 4. The score of students’ satisfactory level of PNP is further converted to the standard of Quality Assurance Services for government organizations, referring to KEPMENPAN No. KEP/25/M.PAN/2/2004. This study finds that educational services provided by PNP is reasonably good. There is a gap between students’ expectation level and actual services that they receive. On average, the score for their expectation is 3.71 whilst it is 2.59 for actual services (using the scale from 1 to 4). Of all departments in PNP, Accounting and Machinery Engineering has the lowest gap, 1.07 and 0.95 consecutively. Meanwhile, the highest gap occurs for Civil and Electrical Engineering, with score of 1.21. Overal, based on the Standard of Quality Assurance Services of KEPMENPAN No: KEP/25/M.PAN/2/2004, we conclude that students’ satisfactory level for PNP is in “B” category, indicating that the performance of its educational service is “good”.
Analisis Faktor-Faktor yang Mempengaruhi Minat UMKM Terhadap Penggunaan Uang Elektronik Di Kota Padang Fithri Meuthia, Reno; Putra Ananto, Rangga; Afni, Zalida
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.113

Abstract

The purpose of the study is to identify the intention to use e-money for SME owners in Padang, West Sumatra. We used the modification of UTAUT model and added Power Distance and Long Time Orientation as new variables. Data were gathered from 128 SME owners who never use e-money in their business activities. Data obtained were analyzed using multiple linear regression analysis for hypotheses testing. The results showed that Social Influence was the most strongly affected behavioral intention to use e-money followed by Performance Expectancy, Power Distance and Effort Expectancy.
Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan Tasniem Fauzia; Afni, Zalida; Elfitri Santi
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.146

Abstract

Changing trends in business and finance have an impact on accounting learning and curriculum. This study aims to see how the college accounting curriculum produces competent graduates and their conformity with the IQF competency standards, the competencies needed to prepare graduates to enter the accounting profession and the competencies expected by users (employers). This study uses a mix-method with a sequential exploratory model (content analysis and descriptive statistical analysis). The results of this study show that colleges provide graduates with competencies in accounting, business, general competencies and other competencies that can support graduates' careers. The compatibility between graduates competencies based on the college accounting curriculum and the IQF competency standards has been appropriate, while the compatibility between graduates competencies with the professional organizations competency and user expectations competency has not been appropriate. In their curriculum, some college have included courses related to digital technology. We hoped there will be further harmonization and adjustment between the accounting curriculum and graduate competency standards to improve graduates work ability.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Febrianita Hadis; Hidayatul Ihsan; Anda Dwiharyadi; Yossi Septriani; Zalida Afni
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.202

Abstract

This study aims to determine the effect of the use of information technology and the competence of financial management human resources on the quality of financial reports. The samples in this study were treasurers and financial management staff at Andalas University, Padang City. Data collection in this study used the questionnaire method consisting of 29 questions based on the indicators of each variable which were distributed directly to treasurers and financial management staff of 68 people and 68 people returning questionnaires. Testing the research data using multiple linear regression analysis with statistical testing of the hypothesis test Coefficient of Determination (R²), Simultaneous (F Test) and Statistical Test t, type of descriptive research. With the research results, the use of information technology has a positive effect on the quality of financial reports at Andalas University in Padang City. This can prove that when information technology facilities are properly installed, optimal utilization, scheduled maintenance can improve the quality of financial reports. Competence of Human Resources for financial managers has a positive effect on the quality of financial reports at Universities in Padang City. This can prove that when financial management human resources have the knowledge, skills and attitudes that support them in carrying out their functions, they can improve the quality of financial reports.
Persepsi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Terhadap Minat Penggunaan Aplikasi Akuntansi Digital Di Kota Padang Fitrianisa, Elsya; Dwiharyadi, Anda; Afni, Zalida
Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i2.238

Abstract

The continue development of digital technology has had a major impact on the business world. Especially MSMEs. The most noticeable impact is the shift in data processing from manual system to computerized system. The existence of MSMEs, has not been separated from the obstacles, one of which is related to bookkepping or making financial reports. Digital based accounting applications exist as one of the technologies that are expected to overcome the problems faced. Even though digital accounting applications are available, both free and paid, there are still business actors who don’t use these applications. Meanwhile, the use of digital applications can make it easier for business actors to make decision. Therefore, it is necessary to increase the awareness of business actors to carry out digital bookkeeping. This research was conducted to determine the perceptions of MSME business actors regarding their interest in using digital accounting applications in Padang City. The theories used in this research are TAM and UTAUT. The population in the study were MSMEs in Padang City. Sampling was carried out using the purposive sampling method. The criteria for selecting the sample used were MSMEs based on data from the Department of Cooperatives and SMEs that have and have not used digital accounting applications. The results of this research indicate that perceived usefulness, perceived ease of use, behavioral intention to use, and attitude towards using technology do not influence the use of digital accounting applications for those who have not yet use or have already used the application. Meanwhile, the actual use of technology has no effect on the use of digital accounting applications for those who have not used or have used the application.
Pengaruh Corporate Governance Terhadap Penghindaran Pajak Damara, Meridipa; Chandra, Novrina; Afni, Zalida
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.315

Abstract

This study aims to obtain empirical evidence whether corporate governance represented by the board of commissioners, institutional ownership, audit committee and independent commissioners can influence tax avoidance behavior in a company. In this study, the measuring instrument used to measure tax avoidance behavior is the Cash Effective Tax Rate (CETR). The object of research in this study is all non-cyclical consumer sector companies listed on the IDX from 2021 to 2023. In this study, the technique used to determine the sample to be studied was by using the purposive sampling technique, from 128 non-cyclical consumer companies listed on the IDX within a period of one year, the number of samples that met the requirements was 62 companies. The research data in this study were obtained from the financial statements of non-cyclical consumer sector companies and in this study the data will be analyzed using panel data regression assisted by using the STATA application. The results obtained from this study indicate that corporate governance represented by the board of commissioners, institutional ownership, audit committee and independent commissioners has no effect on corporate tax avoidance behavior.
Co-Authors Adilla, Noviani Adillah, adillah Amy Fontanella Ananto, Rangga Putra Anda Dwi Haryadi Anda Dwiharyadi Anindya, Amanda Aulia, Rentih Chandra, Novrina Damara, Meridipa Dwi Haryadi, Anda Eka Siskawati Elfitri Santi Eliyanora Eliyanora Eliyanora Febrianita Hadis Fithri Meuthia, Reno Fitrianisa, Elsya Gusmita Sofia Herman, Atikah Pratiwi Hidayatul Ihsan Irda Rosita Mustika, Rasyidah Octa Azzani, Olivia Rahmayani, Rezkia Ramadia, Anggun Aulia Reno Fithri Meuthia Salma D Saura, Renda Sukartini Suryafma, Yola Tasniem Fauzia Ulfi Maryati Wiwik Andriani Yossi Septriani Yossi Septriani Zahara Zahara Zahara