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All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis JURNAL KOULUTUS Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Ilomata International Journal of Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara Bima Journal : Business, Management and Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic International Journal of Advanced Science Computing and Engineering Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research SJEE (Scientific Journals of Economic Education)

Wiwik Andriani

Politeknik Negeri Padang

Author-ID : 227851

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Bimtek Penyusunan Laporan Keuangan dengan Menggunakan Aplikasi berbasis Database pada BUMNag Madani Fera Sriyunianti; Wiwik Andriani; Gustati -; Firman Surya
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 4 No 1 (2022)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Di era 4.0 ini, perkembangan teknologi dan informasi sangatlah cepat di berbagai bidang, salah satunya di bidang akuntansi. Penggunaan teknologi informasi, baik pada entitas berskala kecil, menengah maupun besar, serta oleh masyarakat pada umumnya, dapat memudahkan kegiatan operasional maupun sehari-hari secara ekonomis, efektif dan efisien. Salah satu entitas ekonomi yang membutuhkan teknologi informasi adalah BUMNag Madani yang terletak di nagari Lubuk Malako, Solok Selatan. Saat ini BUMNag Madani masih melakukan pencatatan secara manual dengan pembukuan sederhana serta sitem informasinya belum terintegrasi. Padahal apabila dilihat dari segi kegiatan operasionalnya, entitas ini sangat membutuhkan suatu aplikasi akuntansi yang dapat mempermudah penyusunan laporan keuangan. Tujuan pengabdian ini adalah memberikan pelatihan mengenai penyusunan laporan keuangan dengan menggunakan aplikasi berbasis database. Khalayak sasarannya adalah para seluruh pegawai BUMNag Madani, khususnya bagian bendahara BUMNag. Kegiatan yang dilakukan adalah memberikan pelatihan mengenai penyusunan laporan keuangan, membuatkan aplikasi berbasis database untuk penyusunan laporan keuangan, serta melakukan bimtek penggunaan aplikasi penyusunan laporan keuangan berbasis database tersebut. Selain itu juga dilakukan diskusi mengenai praktek serta solusi terkait pencatatan dan pelaporan keuangan yang ada. Hasil dari pengabdian ini adalah, adanya pemahaman mengenai pencatatan dan pelaporan keuangan serta penggunaan aplikasi akuntansi berbasis akuntansi. Selain itu, diperoleh informasi lebih lanjut bahwa kebutuhan aplikasi akuntansi tidak hanya pada satu unit bisnis saja, tetapi juga untuk keseluruhan unit yang ada.

Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic Wiwik Andriani; Rangga Putra Ananto; Dandi Aprila; Wina Nofrima Fitri
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

The analysis carried out to see how far a company has carried out by using the rules of financial implementation correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing a company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine policy strategies based on the results of comparative tests of the financial performance of companies in the technology and infrastructure sector before and during the 2018-2021 Covid-19 pandemic. This study uses secondary data. The sampling technique used was the purposive sampling method. This study used the normality test and paired difference test. The results of this study indicate that the financial performance of technology companies during the Covid-19 pandemic obtained significant results for all variables. In contrast, for the variables in the infrastructure sector companies, only one variable was significant. Based on the comparative test results, a policy strategy is needed to overcome problems related to financial performance experienced by infrastructure and technology companies listed on the Indonesia Stock Exchange. Through the eight determined policy strategies, it is expected to be able to make the company survive and choose the proper steps in developing its business.

Factors Influencing Local Government Financial Performance Wiwik Andriani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.3094

This study aims to examine: The effect of local revenue, balancing funds, and capital expenditures on the financial performance of local governments. The population in this study were all local governments in West Sumatra Province, which consisted of 19 regencies and cities. The sample in this study amounted to 19 districts/cities. The data analysis techniques are descriptive statistics, multiple regression analysis, classical assumption test, hypothesis test, and R square test. The results showed that: regional income has a negative effect, the balanced fund has no effect, and capital expenditure has no impact on the financial performance of local governments.

Implementasi Akuntabilitas Pada Organisasi Pengelola Zakat (Studi Kasus : Baznas Kabupaten Agam) Bella Kurnia Putri; Wiwik Andriani; Rasyidah Mustika
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.91

Zakat is an alternative that can be utilized in poverty reduction. Zakat is expected to minimize the income gap between the rich and the poor. Therefore, zakat management organizations are required to become accountable institutions. This is because funds managed by the zakat management organization are people's funds. This study aims to determine the implementation of accountability in National Zakat Agency (NZA) Agam Regency. The accountability principle used is the principle stated by the Humanitarian Forum Indonesia (HFI) and the Public Interest Research Advocacy Center (PIRAC). Data is collected through interviews, document review and observation. Analysis of the data used is thematic analysis. The results showed that NZA of Agam Regency had implemented a good management of testes. However, the application of the principle of accountability has not been maximized so that it still needs to be improved. It is expected that NZA of Agam Regency can maximize the application of the principle of accountability in the future.

Pentingnya Pemahaman dan Penerapan SAK EMKM pada UMKM Kripik Sanjai Asia Wiwik Andriani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.936

This study aims to provide education related to the preparation of financial statements at Kripik Sanjai Asia based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using Microsoft Excel. This study used a qualitative approach, data was collected through observation, interviews, and documentation studies. The results showed that Kripik Sanjai Asia was still recording and processing data manually. The entity only has a record of cash in and out manually. So it cannot be known quickly and precisely whether the entity has a profit or loss. In this study, the researcher suggested to Kripik Sanjai Asia to use Microsoft Excel to make it easier for entities to prepare financial statements.

Household financial management with personality factors and locus of control through mental budgeting Eka Rosalina; Wiwik Andriani; Elfitri Santi; Asratul Rahmi
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Personality and locus of control cannot be separated from within a person given the high consumption growth and supported by a luxurious lifestyle compared to a relatively low income. This study aims to determine the influence of personality and locus of control on the management of household finance through mental budgeting. This research was conducted through a questionnaire survey which was distributed to housewives with an age range of 20-50 years, SMA/SMK, not working, and not earning. The sample of this study was 140 samples using convenience sampling technique, then continued with hypothesis testing using path analysis on the SEM (Structural Equation Modeling) model using STATA 16 software. The results of this study stated that motivation and locus of control variables directly affect management of household finance. Meanwhile, the commitment variable does not directly affect the management of household finance. The mental budgeting variable as an intervening variable does not directly affect the management of household finance. Mental budgeting cannot mediate the relationship between motivation, commitment and locus of control with management of household finance.

Pengaruh Perceived Usefulness, Ease of Use, Security dan Risk terhadap Penggunaan E-wallet pada Mahasiswa Politeknik Negeri Padang Aprilyani Wirheny Putri; Wiwik Andriani; Firman Surya
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study was conducted to determine the effect of perceived usefulness, ease of use, security and risk on use behavior the e-wallet in Politeknik Negeri Padang students. This study uses a quantitative approach. The population of this study is Politeknik Negeri Padang students who use e-wallet. The sampling method in this study was non-probability sampling with accidental sampling technique so that a sample of 110 respondents was obtained. The data used is primary data obtained through the distribution of online questionnaires via google form. The hypothesis testing in this study used multiple linear regression analysis which was processed with the help of the IBM SPSS version 25 program. The results showed that the perceived usefulness and ease of use variables had a positive effect on use behavior the e-wallet, while the perceived security variable does not have a positive effect on use behavior the e-wallet, and the perceived risk variable does not negative effect on use behavior the e-wallet in Politeknik Negeri Padang students. In addition, simultaneously the variables of perceived usefulness, ease of use, security and risk effect on use behavior the e-wallet in Politeknik Negeri Padang students.

Perancangan Database Akuntansi Menggunakan Microsoft Access pada Usaha Konveksi Taylor Abadi Wiwik Andriani; Eka Rosalina; Fera Sriyunianti; Ferdi Afrizon; Dandi Aprila
SAINS DAN INFORMATIKA : RESEARCH OF SCIENCE AND INFORMATIC Vol. 9 No. 1 (2023): Jurnal Sains dan Informatika : Research of Science and Informatic
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah X

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

This service aims to help design accounting applications at the Konveksi Taylor Abadi Convection Business using Microsoft Access. The application is designed according to the needs of the store, where this application has a form that is equipped with Visual Basic for Application (VBA) and other facilities such as an account list form, inventory list, fixed asset list, transaction recording consisting of sales, purchases, raw material usage, allocation forms. factory overhead costs, direct labor costs, finished production or finished products. This application provides financial reports ranging from reports on the cost of production, profit and loss reports, reports on changes in capital, balance reports and cash flow reports as well as other data needed by the company. From the results of this service, it was found that there were deficiencies in the recording and financial reports at Taylor Abadi Convection. Therefore, the author provides a solution for Konveksi Taylor Abadi Convection to use Microsoft Access computer applications in recording transactions and preparing financial reports in accordance with Financial Accounting Standards (SAK) quickly and automatically.

Analisis Akuntabilitas Pengelolaan Dana Desa (Studi pada Nagari Aia Manggih periode 2018-2022) Gusmita Sofia; Zalida Afni; Wiwik Andriani
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1390

This study aims to find out and analyze how Accountability is in the management of Village Funds in Nagari Aia Manggih, Lubuk Attitudeing District, Pasaman Regency. The analytical method used is descriptive qualitative analysis by conducting in-depth and semi-structured interviews with informants, namely Nagari Wali, Nagari Secretary, Nagari Treasurer, and the general public. The results of the analysis show that the application of village fund management accountability in Nagari Aia Manggih has been running in accordance with applicable regulations. However, in implementing this accountability for village fund management, it was not followed by the high participation of the Nagari Aia Manggih community. The local government also hopes that there will be an increase in community participation so that the management of village funds can be maximized.

The Impact of Resource Exploration and Capital Expenditures on the Realization of Local Government Budgets in Indonesia Eka Rosalina; Rini Frima; Wiwik Andriani; Ulfah Arima Rm
Ilomata International Journal of Social Science Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i4.935

This study aims to determine how factors, namely the period of government, gender, government size, and capital expenditure, can affect the realization of the 2018–2021 government budget. This study used a saturated sample consisting of the entire population, namely all provinces in Indonesia for the 2018–2021 period, with a total of 34 provinces, so a sample of 136 was obtained. In this study, the data analysis methods used were descriptive statistics, multiple linear regression analysis, namely the standard effect model, fixed effect model, and random effect model, and hypothesis testing, namely the coefficient of determination test (R2), simultaneous test (F), and partial test (t). The data used are statements of financial position and budget realization reports obtained from the official BPK website, namely https://www.bpk.go.id/ihps. The data were analyzed using STATA v.16 software. Based on the test results, the research results obtained were that the variables of government period and gender did not affect the realization of provincial and local government budgets in Indonesia. Meanwhile, government size and capital expenditure variables affect the realization of provincial government budgets in Indonesia.

Co-Authors - Johan Afridian Wirahadi Ahmad Alang Sari, Putrie Alvionita, Revi Amy Fontanella Ananto, Rangga Putra Anastasia Yaniarwana Sarumaha Andani Eka Putra Annisa Oktaviona Aprilyani Wirheny Putri Armel Yentifa Armel Yentifa Asratul Rahmi Ayu, Melati Sukma Aziyah, Herlina Bella Kurnia Putri Dandi Aprila Dedy Djefris Defni, - Dini Marisa Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Firman Surya Fitra Oliyan Fitri Nova, Fitri Gusmita Sofia Gustati Gustati Hasanah, Anggun Desmita Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Megawati Nawara Putri Muhammad Ansar, Muhammad Muhammad Daffa Mustika, Rasyidah Natsir, Irmawaty Nofita, Resti Nur’aini Prima Widitia Leoni Putri, Sanniyah Alya Rahmadani Rini Frima Roni Putra Roni Putra Safitri, Anisa Zelvia Siswanto, Azi Sixtia Apriyana Asrul Syafira Ramadhea Jr Ulfah Arima Rm Ulfi Maryati Wina Nofrima Fitri Wira Hendri Zahara Zahara Zahara Zalida Afni

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