Article Per Year (5 Year)
p-Index From 2021 - 2026
2.715
P-Index
This Author published in this journals
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

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Metode Pembelajaran Mata Kuliah Audit: Apakah Sudah Relevan? Saura, Renda; Dwiharyadi, Anda; Afni, Zalida
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 Herman, Atikah Pratiwi; Afni, Zalida; 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.
Analisis Pengaruh Gaya Hidup Digital, Kepercayaan, dan Promosi terhadap Keputusan Mahasiswa Politeknik Negeri Padang dalam Menggunakan ShopeePay Harjimen, Saskia; Afni, Zalida; Ulfa Nely, Meri
Akuntansi dan Manajemen Vol. 20 No. 2 (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.v20i2.356

Abstract

This study aims to analyze the influence of digital lifestyle, trust, and promotion on the decision of Padang State Polytechnic students to use ShopeePay. The development of digital technology has changed people's transaction patterns, including students who now widely use digital wallets such as ShopeePay. However, there has been a decline in usage, so it is necessary to study the factors that influence the decision to use. This study used a quantitative approach with an associative design. Data were collected through an online questionnaire from 150 active students selected by purposive sampling. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software. The results showed that digital lifestyle and trust had a positive and significant influence on the decision to use ShopeePay, while promotion had no significant influence. The results of this study indicate that the decision to use ShopeePay is more influenced by the suitability of digital lifestyle and the level of trust in the system, rather than by promotional factors. This confirms that students prioritize aspects of convenience, habit, and trust in using digital wallet services compared to temporary promotional benefits
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 Harjimen, Saskia 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 Ulfa Nely, Meri Ulfi Maryati Wiwik Andriani Yossi Septriani Yossi Septriani Zahara Zahara Zahara