Articles
<![CDATA[Penerapan Innovation Diffusion Theory terhadap Niat Mengadopsi Fintech Peer to Peer Lending ]]>
<![CDATA[Suryafma, Yola]]>;
<![CDATA[Haryadi, Anda Dwi]]>;
<![CDATA[Afni, Zalida]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v2i1.50
<![CDATA[Penelitian ini bertujuan untuk mengetahui karakteristik inovasi yang mempengaruhi niat adopsi terhadap fintech peer to peer lending dengan menggunakan Innovation Diffusion Theory. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan teknik purposive sampling. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner. Sampel penelitian ini sebanyak 239 responden yang menggunakan fintech peer to peer lending di Indonesia. Penelitian ini menggunakan analisis regresi linear berganda untuk pengujian hipotesis yang diolah dengan alat bantu program komputer SPSS Versi 25.0. Hasil penelitian menunjukkan bahwa secara parsial karakteristik inovasi yaitu relative advantage, compatibility dan trialability berpengaruh positif terhadap niat adopsi fintech peer to peer lending sedangkan complexity dan observability tidak berpengaruh terhadap niat adopsi fintech peer to peer lending.]]>
<![CDATA[Analisis Pengaruh Pressure, Opportunity, Rationalization, Capability & Arrogance Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang ]]>
<![CDATA[Anindya, Amanda]]>;
<![CDATA[Afni, Zalida]]>;
<![CDATA[Rosita, Irda]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v2i1.52
<![CDATA[ABSTRACT This study aims to analyze the pressure, opportunity, rationalization, capability & arrogance of academic cheating behavior in students of the Accounting Department of the Padang State Polytechnic using fraud pentagon theory. This research uses quantitative methods. The data used are primary data obtained through questionnaires. The population of this study is active students of the Accounting Department of the Padang State Polytechnic (Regular and Non-Regular) odd semester in 2021/2022. The sample in this study was 248 students. The Method used in this study was purposive sampling using a multiple linear regression model. The results of this study simultaneously show that pentagon fraud theory affects academic cheating behavior. It partially shows that pressure, opportunity, rationalization, capability affect academic cheating behavior. In contrast, arrogance has no effect on academic cheating behavior.]]>
<![CDATA[Pengaruh Corporate Social Responsibility (CSR), Likuiditas, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Pada Perusahaan Sektor Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 ]]>
<![CDATA[Adilla, Noviani]]>;
<![CDATA[Afni, Zalida]]>;
<![CDATA[Siskawati, Eka]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v2i1.74
<![CDATA[This study aims to analyze the factors that affect corporate social responsibility, liquidity, and sales growth on profitability in raw goods sector companies listed on the IDX in 2018-2021. The theory used in this research is Stakeholder Theory within the variable of Corporate Social Responsibility (CSR), Liquidity, Sales Growth as independents variables, and the dependent variable was profitability proxied by ROA. The population of this research was goods sector companies listed on the IDX in 2018-2021. The sampling with a total of samples are 28 companies from 93 populations. This research method used a quantitative approach with the analysis technique used, panel data regression analysis. This study used secondary data in the form of annual report and sustainability report which id processed with the SPSS version 25. The results show that Corporate Social Responsibility (CSR) and sales Growth both negatively effects the profitability, but liquidity has no effects to words profitability.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Nilai Pasar Terhadap Carbon Emission Disclosure pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 ]]>
<![CDATA[Adillah, Adillah]]>;
<![CDATA[Maryati, Ulfi]]>;
<![CDATA[Afni, Zalida]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v7i1.2327
<![CDATA[The goal of this study is to examine how carbon emission disclosure is impacted by profitability, leverage, company size, and market value. This study was carried out using an associative approach and quantitative methods. The Indonesia Stock Exchange's sustainability and annual reports, as well as the websites of individual companies, provided the data for this study. The study's sample comprised 21 companies from the energy sector that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Multiple linear regression analysis served as the primary analysis technique to test the hypothesis, and the sample selection process was founded on the purposive sampling method. The results of this study show partially that profitability, company size and market value have a positive effect on carbon emission disclosure. Meanwhile, leverage has no effect on carbon emission disclosure.]]>
<![CDATA[Model of Competency Development for Accounting Students: Case Study: Auditing Course ]]>
<![CDATA[Afni, Zalida]]>;
<![CDATA[Haryadi, Anda Dwi]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 7, No 2 (2024): The International Journal of Business Review. December 2024 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v7i2.63966
<![CDATA[This study aims to identify relevant competencies for accounting students in auditing and design a relevant learning model to face the disruption era. This research uses a survey method with a descriptive quantitative approach. The selection sample technique in this study used purposive sampling technique involving practitioners in the fields of accounting, finance and auditing. The results showed that the relevant competencies for accounting students in the field of auditing in accordance with industry needs are intellectual, technical and functional, organizational and management, interpersonal and communication, and personal competencies. Meanwhile, the design of the learning model in this study is based on learning methods that are relevant to universities and in accordance with industry needs. The learning methods used are lectures, group discussions, and cooperative learning for Audit Fundamentals, group discussions and simulations for Advanced Audit, case-based learning and project-based learning for Audit Practicum.]]>
<![CDATA[Pengaruh Corporate Governance Terhadap Penghindaran Pajak ]]>
<![CDATA[Damara, Meridipa]]>;
<![CDATA[Chandra, Novrina]]>;
<![CDATA[Afni, Zalida]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v20i1.315
<![CDATA[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.]]>
<![CDATA[Rancangan Sistem Akuntansi Penerimaan Kas, Pengeluaran Kas dan Penggajian Pada PT Lanefa Karya Persada ]]>
<![CDATA[Afni, Zalida]]>;
<![CDATA[Dwi Haryadi, Anda]]>;
<![CDATA[Salma D]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v4i1.259
<![CDATA[This study aims to determine and provide recommendations for improving the existing accounting system at the company PT Lanefa Karya Persada. PT Lanefa Karya Persada is a company engaged in housing and real estate construction. Based on the data that the authors get, there are still weaknesses in the accounting system for cash receipts, cash disbursements and payroll, both in terms of procedures, documents and accounting records. This study recommends that companies further maximise cash receipt and expenditure procedures for housing. In addition, the authors advise companies to complete or improve accounting documents and records in accordance with the principles of document design.]]>
<![CDATA[Peningkatan Kompetensi Siswa dan Guru SMK dengan Pelatihan Aplikasi ABSS ]]>
<![CDATA[Mustika, Rasyidah]]>;
<![CDATA[Afni, Zalida]]>;
<![CDATA[Rosita, Irda]]>
<![CDATA[ JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): JAPEPAM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat ]]>
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DOI: 10.30630/japepam.v1i1.6
<![CDATA[Tuntutan dunia kerja yang semakin tinggi terhadap lulusan SMK agar mampu menggunakan aplikasi komputer dalam setiap bidang ilmu, salah satunya akuntansi. Hal ini terkait dengan Ujian Kompetensi yang diselenggarakan oleh sekolah-sekolah dan menjadi syarat bagi siswa SMK. Setiap lulusan SMK program studi akuntansi, harus mampu mengoperasikan aplikasi komputer akuntansi, yaitu ABSS Accounting. SMKN 2 Pariaman, memiliki keterbatasan Sumber Daya dalam pengajaran aplikasi komputer akuntansi, khususnya aplikasi ABSS dalam penyusunan dalam keuangan perusahaan manufaktur, selain itu kondisi pandemi yang selama ini terjadi, membuat pembelajaran dilaksanakan secara online, berdampak kepada siswa yang tidak paham dengan penggunaan aplikasi komputer akuntansi (ABSS) ini, karena tidak bisa praktik secara langsung. Pelatihan Penyusunan Laporan Keuangan Perusahaan Manufaktur (job order costing) dengan aplikasi ABSS dilakukan untuk siswa dan Guru SMKN 2 Pariaman. Kegiatan meliputi penyusunan modul ajar penggunaan Aplikasi ABSS untuk perusahaan manufaktur bagi guru program studi akuntansi agar bisa digunakan dalam proses belajar mengajar ke depannya. Kegiatan pelatihan sudah terlaksana dengan baik. Pelatihan ini diikuti oleh 26 orang siswa dan 4 orang guru jurusan Akuntansi SMKN 2 Pariaman.]]>
<![CDATA[Bimbingan Teknis Penyusunan Laporan Keuangan Entitas Wakaf Berdasarkan PSAK 112 Pada Badan Pengelola Wakaf Ar Risalah ]]>
<![CDATA[Eliyanora, Eliyanora]]>;
<![CDATA[Ihsan, Hidayatul]]>;
<![CDATA[Afni, Zalida]]>;
<![CDATA[Ramadia, Anggun Aulia]]>
<![CDATA[ JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2024): JAPEPAM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat ]]>
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<![CDATA[Diterbitkannya Pernyataan Standar Akuntansi Keuangan (PSAK) N0 112 tentang Akuntansi Wakaf yang berlaku efektif sejak Januari 2021 merupakan salah satu wujud keseriusan pemerintah untuk terus memaksimalkan pengelolaan aset wakaf yang lebih baik. Pemerintah melalui Badan Wakaf Nasional (BWI) yang merupakan regulator wakaf tertinggi di tanah air menggandeng Ikatan Profesi Akuntan (IAI) untuk menerbitkan standar akuntansi tentang wakaf sehingga dengan keberadaan PSAK 112 diharapkan laporan keuangan entitas wakaf menjadi lebih transparan dan akuntabel. Pemberlakuan PSAK No 112 tersebut sangat berkepentingan dengan BPW Ar Risalah karena PSAK wakaf ini ditujukan bagi nazhir atau pengelola wakaf organisasi dan berbadan hukum sebagaimana halnya dengan BPW Ar Risalah Minimnya pengetahuan sebahagian besar pengurus tentang PSAK No 112 serta belum adanya lembaga wakaf yang dapat dijadikan referensi dalam pengimplementasian PSAK No 112 menjadi kendala utama bagi pengurus BPW Ar Risalah. Oleh karena itu tujuan kegiatan pengabdian ini adalah untuk memberikan pengetahuan dan pemahaman mengenai PSAK 112 tentang Akuntansi Wakaf serta untuk mempraktikkan bagaimana pengimplementasian PSAK 112 tersebut pada BPW Ar Risalah. Metode pelaksanaan yang digunakan adalah diskusi, pelatihan dan pendampingan dengan pendekatan melalui wawancara dan brainstorming. Dari kegiatan yang telah dilaksanakan pengurus dan staf BPW Ar Risalah telah memiliki pengetahuan dan pemahaman mengenai PSAK 112 dan diharapkan mampu untuk mengimplementasikan PSAK 112 tersebut kedepannya.]]>
<![CDATA[The Role of Political Competition and Government Size to Enhance Government Financial Transparency ]]>
<![CDATA[Octa Azzani, Olivia]]>;
<![CDATA[Fontanella, Amy]]>;
<![CDATA[Chandra, Novrina]]>;
<![CDATA[Afni, Zalida]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v3i2.151
<![CDATA[This study aims to analyze the influence of political competition and local government size on local government financial transparency in Indonesia. This study was conducted in 362 local governments in Indonesia. Local government financial transparency was measured through the disclosure of financial information at the planning, implementation, and reporting stages carried out on the official government websites. Political competition was proxied by the percentage of regional legislative members from the party supporting the regional head compared to the total number of council members in each district or city. The findings indicate that financial transparency is positively affected by political competition. Regions with higher political competition are found to disclose more financial information through their official websites, as increased competition leads to more stringent oversight. Furthermore, it is revealed that larger local governments disclose more financial information, indicating that governments with greater assets tend to maintain better transparency due to their access to adequate resources. Additionally, the demand for transparency is higher in larger governments. This study providing empirical evidence on the positive impact of political competition and local government size on financial transparency, highlighting the role of competitive governance and resource adequacy in fostering accountability through online financial disclosures in Indonesia.]]>
