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All Journal EKONOMIS : Journal of Economics and Business Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Indonesian Journal of Advanced Research (IJAR) Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Akuntansi dan Governance Andalas JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Afridian Wirahadi Ahmad
Jurusan Akuntansi Politeknik Negeri Padang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh E-System Pajak, Self Assessment dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Zinny, Haffiz; Ahmad, Afridian Wirahadi; Zerma, Desi Handayani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.57

Abstract

This research aims to examine the influence of the tax e-system, self-assessment, and tax understanding on the compliance of individual taxpayers who own restaurant businesses in the city of Padang. Data collection method for this research involves primary data by distributing questionnaires directly to the respondents. The population in this study consists of all restaurant taxpayers in Padang who are registered with BAPENDA Padang. The sampling technique used is simple random sampling with a 10% error rate according to the Slovin formula. The sample in this study consists of 83 individual taxpayers who own restaurant businesses. The data analysis method employed is multiple linear regression. The results of this study indicate that the tax e-system and self-assessment have an influence on the compliance of individual taxpayers. However, tax understanding does not have an influence on the compliance of individual taxpayers.
The Effect of Just in Time and Total Quality Management on Managerial Performance (Case Study on 13 Shrimp Ponds of Lebak Regency) Sari, Gina Nikita; Ahmad, Afridian Wirahadi
Indonesian Journal of Advanced Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i12.12753

Abstract

This study explores the impact of Just-In-Time (JIT) and Total Quality Management (TQM) on managerial performance in the Paguyuban Shrimp Farming Company, Lebak Regency. The variables studied were managerial performance (Y), JIT (X1), and TQM (X2), involving 52 pond managers from 13 ponds as a census sample. Data collection methods included questionnaires, observations, and interviews, analyzed using SmartPLS 4.0. The study found that JIT positively and significantly affects managerial performance, with a parameter coefficient of 0.533 and a statistical T-value of 4.873 (>1.96, P=0.000). Conversely, TQM showed a negative and negligible effect, with a parameter coefficient of -0.018 and a statistical T-value of 0.125 (<1.96, P=0.900). Together, JIT and TQM significantly influence managerial performance, as indicated by a combined P-value of 0.000 (<0.05).
Analisis Pengendalian Intern pada Sistem Penjualan dan Persediaan (Studi Kasus Perusahaan Dagang Frozen Food Prima Freshmart) Azza deanjani, Naila mutiara; Ahmad, Afridian Wirahadi
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.v4i1.269

Abstract

The study was conducted to analyze the implementation of the Internal Control System (ISC) in the sales and inventory system at the Frozen Food trading company Prima Fresh mart. The focus of the study is to evaluate the implementation and compliance with the Standard Operating Procedure (SOP) of the Internal Control System (SSC) as part of the operational risk management strategy. This research method uses qualitative descriptive research with interview and observation techniques with employees. From this study, the results of the study indicate that although the SOP has been created as an operational guide, there are still several weaknesses in the implementation of the SOP that affect the effectiveness of internal control. Such as analyzing delays in making inventory reports and suboptimal staff understanding. This has an impact on the risk of recording errors, stock discrepancies, and lack of efficiency in the sales process.
Pengembangan Usaha Komersil dan Intelektual Kampus Melalui Jasa Bidang Perpajakan Ahmad, Afridian Wirahadi; Sumira, Sumira; Zahara, Zahara; Maryati, Ulfi; Maulina, Vira
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan Pengabdian Iptek Masyarakat (IPM) dengan topik Pengembangan Usaha Produk Intelektual Kampus ini merupakan kegiatan yang akan dilaksanakan dengan tujuan untuk (1) mempercepat pengembangan budaya kewirausahaan di kampus dengan mengembangkan bisnis di kampus sehingga mampu menghasilkan pendapatan bagi perguruan tinggi dan dosen, (2) mendorong tumbuhnya wirausaha dan calon wirausahawan baru yang bergerak sebagai konsultan pajak bagi UMKM dan koperasi serta (3) berkontribusi dalam pembangunan nasional dalam meningkatkan kesadaran dan kepatuhan pajak. Kegiatan ini dirancang selama satu tahun dengan tujuan mempunyai adanya unit usaha pada mitra berupa Unit Jasa Perpajakan yang mampu berdaya saing dan mandiri khususnya untuk segmen UMKM dan Koperasi. Kegiatan ini dilaksanakan dari bulan Juni sampai November 2023 dengan berkolaborasi bersama Ikatan Akuntan Indonesia Wilayah Sumatera Barat dalam bentuk pelatihan Brevet Perpajakan A dan B serta Pendampingan Jasa Perpajakan berkolaborasi dengan Kantor Pelayanan Pajak Pratama dan Perguruan Tinggi Penyelenggaran pendidikan akuntansi di Sumatera Barat.
Analisis Pengaruh Bancassurance dan Tingkat Kecukupan Modal terhadap Profitabilitas Bank Pembangunan Daerah Tahun 2018-2022 Darapalgia, Ni Komang Maysarah; Eliyanora, Eliyanora; Ahmad, Afridian Wirahadi
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1432

Abstract

This study aims to determine the effect of bancassurance and capital adequacy ratio on the profitability of Regional Development Banks (BPD) which is proxied in the form of ROA and ROE. This research uses secondary data sourced from the annual financial statements of 26 BPD from all provinces in Indonesia during 2018-2022. The sampling technique uses purposive sampling technique. The data analysis method used is canonical correlation analysis using the SPSS 25 application. The results of the study proved that when tested partially, bancassurance had an effect on ROA, but no effect on ROE, and the Capital Adequacy Ratio had an effect on ROA and ROE. When tested simultaneously, Bancassurance and Capital Adequacy Ratio have an effect on ROA and ROE.
Integrasi Pengelolaan Keuangan Dan Laporan Pertanggungjawaban Melalui Aplikasi Sakti (Studi Pada Perwakilan BPKP Provinsi Sumatera Barat) Hariani, Rita; Ahmad, Afridian Wirahadi; Fontanella, Amy
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.282

Abstract

This research aims to see the impact on the use of the SAKTI application on the West Sumatra Province BPKP Representative as well as reviewing how the internal control system practices for the application so that it can provide good integration in the preparation of accountability reports and financial reports. The qualitative approach is the approach used in this research. There are several sources who are the core informants in this research, namely parties who directly use the SAKTI application for each module. The data collection process in this research used interviews, document reviews, and documentation related to the SAKTI application. The research results show that using the SAKTI application makes it very easy for BPKP representatives of West Sumatra Province to make accountability reports and financial reports. Apart from that, since the existence of the magic application, the internal control system over finances has become better
Pengaruh Transparansi, Partisipasi Masyarakat, Kompetensi Aparatur, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa Devi, Atshari Sri; Ahmad, Afridian Wirahadi; Sriyunianti, Fera
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.368

Abstract

This research aims to examine and analyze the impact of transparency, community involvement, apparatus competence, and internal control systems on the accountability of village fund financial management in Pariaman City. Employing a quantitative approach, the study population comprised village officials from 55 villages in Pariaman City. A purposive sampling technique was utilized to select the sample, focusing on village heads, village secretaries, and finance clerks with a minimum of one year of service, resulting in a sample size of 165 respondents. Data was gathered through questionnaires distributed to the village officials and subsequently analyzed using the SPSS v.26 software. The findings revealed that transparency, apparatus competence, and internal control systems individually influenced the accountability of village fund financial management, whereas community participation did not. However, when considered collectively, transparency, community participation, apparatus competence, and internal control systems were found to have a significant effect on the accountability of village fund financial management.
Analisis Efisiensi dan Efektifitas Keuangan Desa/Nagari Kabupaten Tanah Datar Sumatera Barat ahmad, Afridian wirahadi; Putri, Gustia Eka
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.20

Abstract

This study aims to evaluate the level of efficiency and effectiveness of the use of village funds in villages / nagari located in Tanah Datar District, West Sumatra. Sources of village development funding come from village funds, village fund allocation and local revenue. The object of the study was 75 villages in Tanah Datar District using purposive sampling. The data analysis technique is used by Kepmendagri Number 690.900-327 concerning the criteria for evaluating the performance of financial statements. The results showed that the level of Nagari financial efficiency of 92.90% was included in the inefficient category. While the effectiveness level of 83.41% which is included in the category is quite effective.
Co-Authors Amy Fontanella Azza deanjani, Naila mutiara Darapalgia, Ni Komang Maysarah Devi, Atshari Sri Eliyanora Eliyanora Fera Sriyunianti Hariani, Rita Maulina, Vira Putri, Gustia Eka Sari, Gina Nikita Sumira, Sumira Ulfi Maryati Zahara Zahara Zerma, Desi Handayani Zinny, Haffiz