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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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Penerapan Innovation Diffusion Theory terhadap Niat Mengadopsi Fintech Peer to Peer Lending Yola Suryafma; Anda Dwi Haryadi; Zalida Afni
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.50

Abstract

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.
Analisis Pengaruh Pressure, Opportunity, Rationalization, Capability & Arrogance Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang Amanda Anindya; Zalida Afni; Irda Rosita
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.52

Abstract

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.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility: (Studi Kasus Pada Perusahaan Sektor Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021) Dyna Marina; Fera Sriyunianti; Zalida Afni
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 1 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i1.66

Abstract

ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dan media exposure terhadap pengungkapan corporate social responsibility (studi kasus pada perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2021). Jenis penelitian ini adalah kuantitatif kausalitas. Populasi pada penelitian ini adalah perusahaan sektor barang baku yang terdaftar di BEI tahun 2018-2021. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif terhadap pengungkapan corporate social responsibility. Sedangkan ukuran perusahaan dan media exposure berpengaruh positif terhadap pengungkapan corporate social responsibility.
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 Noviani Adilla; Zalida Afni; Eka Siskawati
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.74

Abstract

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.
Rancangan Sistem Akuntansi Penerimaan Kas, Pengeluaran Kas dan Penggajian Pada PT Lanefa Karya Persada Zalida Afni; Anda Dwi Haryadi; Salma D
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.259

Abstract

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.
Metode Pembelajaran Mata Kuliah Audit: Apakah Sudah Relevan? Renda Saura; Anda Dwiharyadi; Zalida Afni
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.244

Abstract

This study aims to determine the relevant learning methods used by tertiary institutions in the course audit course, which will produce graduates who have competencies that are in line with industry needs. This research focuses on identifying the learning methods currently applied by universities through semester plan learning (RPS) at various universities in Indonesia, which are obtained via the internet. As for identifying learning methods that can produce graduates who have competence in accordance with the industry, data is obtained through questionnaires distributed to accounting practitioners. This study applies a quantitative descriptive approach using survey methods. The population in this study were students majoring in accounting in Indonesia and practitioners in the fields of accounting, finance, and auditing. The results show that there is a gap between the learning methods currently applied by universities and those expected by practitioners. Higher education institutions mostly apply group discussions, while the industry applies case-based learning
ANALISIS PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2019-2022 Atikah Pratiwi Herman; Zalida Afni; Sukartini
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.255

Abstract

This study seeks to assess the impact of applying the Fraud Hexagon (comprising pressure, opportunity, rationalization, capability, arrogance, and collusion) on the likelihood of fraudulent financial statements within banking companies listed on the Indonesia Stock Exchange during the period from 2019 to 2022. Employing a quantitative approach, the research utilized purposive sampling, selecting a sample of 36 companies. Logistic regression analysis was conducted on the data using IBM SPSS 26 software. Fraudulent Financial Statements were identified through restatements in the sample companies' financial statements, serving as the dependent variable. The Fraud Hexagon elements were represented by variables such as financial target, ineffective monitoring, change in auditor, change in director, frequent appearance of CEO's image, and collaboration with government projects, serving as independent variables. The findings indicate that the change in auditor and collaboration with government projects have a significant impact on the potential for financial report fraud. However, variables such as financial target, ineffective monitoring, change of director, and frequent appearance of CEO's image were found to have no effect on the potential for financial report fraud.
Co-Authors Adillah, adillah Amanda Anindya Amy Fontanella Ananto, Rangga Putra Anda Dwi Haryadi Anda Dwi Haryadi Anda Dwiharyadi Atikah Pratiwi Herman Aulia, Rentih Bella Utami Putri Chandra, Novrina Damara, Meridipa Dyna Marina Eka Siskawati Elfitri Santi Eliyanora Eliyanora Febrianita Hadis Fera Sriyunianti Fithri Meuthia, Reno Fitrianisa, Elsya Gusmita Sofia Harjimen, Saskia Herman, Atikah Pratiwi Hidayatul Ihsan Irda Rosita Mustika, Rasyidah Noviani Adilla Octa Azzani, Olivia Rahmayani, Rezkia Ramadia, Anggun Aulia Renda Saura Reno Fithri Meuthia Salma D Saura, Renda Sukartini Tasniem Fauzia Ulfa Nely, Meri Ulfi Maryati Wiwik Andriani Yola Suryafma Yossi Septriani Yossi Septriani Zahara Zahara Zahara