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All Journal Wahana Riset Akuntansi JURNAL AKUNTANSI UNIVERSITAS JEMBER PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Aplikasi Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Akuntansi
Ade Elsa Betavia
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING Nayang Helmayunita; Ade Elsa Betavia
Jurnal Aplikasi Akuntansi Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v4i1.68

Abstract

This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers with low self efficacy will do slack budgeting compared to those with high self efficacy. It is also proposed that the individual with low moral reasoning will do slack budgeting rather than the individual with high moral reasoning. The research design in this study was a quasi 2 x 2 laboratory experiment, with Accounting students who had sat in the 5th semester of Padang State University as lower level managers who participated in budgeting. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that the compensation scheme can affect slack budgeting actions, self efficacy has no effect on slack budgeting actions, and the interaction between slack inducing compensation schemes with low self efficacy has no effect on slack budgeting actions. Moral reasoning affects slack budgeting actions, and at lower level managers who have low levels of moral reasoning and low levels of self efficacy, interactions with slack inducing compensation schemes affect slack budgeting actions. The results of this study can contribute in the management accounting literature related to budgetary slack and its causal factors. Keyword: Slack Budgeting, Compensation Schemes, Self Efficacy, and Moral Reasoning.
Drill and Practice Sebagai Metode Pembelajaran Alternatif Untuk Mata Pelajaran Pratikum Akuntansi Manufaktur di Sekolah Menengah Kejuruan Vita Fitria Sari; Mayar Afriyenti; Ade Elsa Betavia
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.184 KB) | DOI: 10.24036/wra.v7i2.106937

Abstract

This study aims to explain the readiness of teachers in teaching the subject of "manufacturing accounting practicum" in vocational high schools majoring in accounting and explaining whether drill and practice is a learning method that can be used for subjects "manufacturing accounting practices". The subject of "manufacturing accounting practicum" is a new subject taught in vocational high schools since the 2017 curriculum revision where the main competency expected from this subject is students being able to compile the financial statements of manufacturing companies. This research is classified as a descriptive study with participants as many as 35 accounting teachers in vocational high schools in West Sumatra. The results of this study indicate that the readiness of vocational high school accounting teachers in teaching manufacturing accounting practicum subjects is still limited. However, participants in this study believe that drill and practice learning is the right learning method for "manufacturing accounting practicum" subjects. Therefore there is no doubt making drill and practice as an alternative learning method for manufacturing accounting practicum subjects in vocational high schools.Keywords: drill and practice, learning method, manufacturing accounting practicum vocational teachers, vocational schools
Persepsi Mahasiswa Terhadap Penerapan Blended Learning Dalam Pengajaran Akuntansi Pemerintahan: Tingkat Kepuasan dan Rancangan Pengajaran Dewi Pebriyani; Vita Fitria Sari; Ade Elsa Betavia
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.112695

Abstract

One of the trends in today's learning methods is to combine face-to-face meetings with online lectures. The application of blended learning for technical subjects such as accounting is still limited. This study aims to determine students' perceptions of the application of blended learning in government accounting teaching, the level of student satisfaction with the government accounting teaching process using traditional methods compared to blended learning, as well as the correct composition in the application of blended learning between face-to-face lectures and online teaching via e-learning in government accounting teaching. Respondents in this study were students who had passed government accounting courses. Data analysis was performed using the Mann Whitney difference test. The results of this study indicate that there are differences in student perceptions of the application of traditional learning and blended learning as many as 5 statement items. The results of this study also conclude that learning design using the blended learning method can be implemented for teaching government accounting but this does not mean eliminating face-to-face meetings, lecturers must design a combination of online and face-to-face meetings that are considered ideal by taking into account the number of students in the class and the number of students in the class. members in study groups Keywords: Blended learning; Course design; Government accounting; Learning method; Students’ satisfaction.
PENERAPAN BLENDED LEARNING DALAM MENINGKATKAN PEMAHAMAN GURU AKUNTANSI DALAM PENYUSUNAN LAPORAN ARUS KAS Vita Fitria Sari; Mayar Afriyenti; Ade Elsa Betavia; Dewi Pebriyani
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022): Edisi Mei
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20324

Abstract

Sekolah Menengah Kejuruan (SMK) dengan bidang peminatan akuntansi dan bisnis cukup menarik perhatian karena dianggap memiliki prospek karier yang dijanjikan. Lulusan SMK dengan peminatan akuntansi diharapkan dapat memiliki kompetensi dalam menyusun laporan keuangan. Laporan arus kas merupakan laporan  keuangan yang disusun dengan menggunakan basis kas berbeda dengan laporan keuangan lainnya. Oleh karena itu laporan arus kas sering dianggap lebih rumit dalam proses penyusunannya. Tim MGMP Akuntansi SMK Provinsi Sumatera Barat menyatakan bahwa dalam proses pembelajaran akuntansi di SMK, penyusunan laporan arus kas merupakan yang paling sulit untuk dipahami dan diajarkan. Selama ini guru-guru dalam mengajarkan penyusunan laporan arus kas berpedoman pada solusi manual (kunci jawaban) yang sudah disiapkan, namun tidak benar-benar memahami konsep penyusunan laporan arus kas perusahaan. Oleh karena itu tim pengusul meyakini diperlukannya pelatihan dalam rangka meningkatkan pemahaman guru-guru akuntansi SMK dalam penyusunan laporan arus kas. Metode pelaksanaan yang akan digunakan dalam kegiatan ini adalah blended learning yakni kombinasi antara pertemuan online dengan pertemuan tatap muka mengingat kondisi pandemi covid-19 yang masih berlangsung. Pada akhir kegiatan peserta telah dapat memahami 70% materi penyusunan laporan arus kas dan mampu menyusun laporan arus kas secara mandiri dan benar.Kata kunci: akuntansi, blended learning, laporan arus kas
PENGARUH RELIGIUSITAS DAN PENDIDIKAN ETIKA BISNIS PROFESI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN AUDIT Dian Fitria Handayani; Ade Elsa Betavia
Jurnal Buana Akuntansi Vol 7 No 1 (2022): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i1.2216

Abstract

Penelitian ini dilakukan untuk melihat pengaruh dari pendidikan etika dan religiusitas dalam pengambilan keputusan audit. Sampel pada penelitian sebanyak 176 mahasiswa akuntansi dari Universitas Negeri Padang. Data diuji menggunakan regresi linier berganda. Penelitian ini menemukan bukti bahwa Pendidikan etika mampu mengenaralisasikan keputusan audit. Keberadaan pendidikan etika yang diberikan pada mahasiswa akuntansi semester akhir mampu menurunkan dilema etika dalam pengambilan keputusan audit. Disisi lain, religiusitas masih belum mampu memberikan pengaruh yang signifikan dalam pengambilan keputusan audit. Keyword: pendidikan etika, religiusitas, keputusan Audit, Profesi Akuntan
Pelatihan Pemanfaatan Spreadsheet untuk Meningkatkan Kompetensi Guru SMK Bisnis dan Manajemen dalam Menyusun Laporan Keuangan Nayang Helmayunita; Ade Elsa Betavia; Dovi Septiari; Sany Dwita
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 3 (2021): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v6i3.1762

Abstract

Based on interviews conducted with the Head of the Vocational High School Management and Business Vocational High School Subject Teacher Conference in West Sumatra Province, it was found that teachers need to improve their competence about the use of Computer Accounting Applications. It is known that teachers still lack competence, and teachers are still unfamiliar with how to operate various menus and functions that can be used in a spreadsheet program to complete company financial reports. Based on this condition, the teaching and learning process for subjects has been done more with the lecture method and a little practice. So that this affects the competence of SMK graduates. In fact, the guidance for the world of work requires SMK graduates to operate this application program properly. The community's activity was carried out for two days on 18 and 19 September 2020 at SMKN 2 Kota Padang. The implementation is carried out in three stages, namely material presentation, integrated training, and evaluation. At the end of the activity, it was known that there was an increase in the understanding of the participants regarding the preparation of financial statements of trading companies using Microsoft Excel with a case settlement value that could be achieved was 85.71%. Furthermore, this increase in teacher competence is expected to be transferred to students and is reflected in the value of UKK and the acceptance of graduates in the world of work.
APAKAH RELIGIUSITAS, GENDER, DAN TINGKAT PENDIDIKAN BERPENGARUH PADA PEMBAYARAN ZAKAT? Dian Fitria Handayani; Ade Elsa Betavia; Dewi Pebriyani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i1.30994

Abstract

This study aims to see the effect of religiosity, gender, ethics and level of education on the payment of zakat. In addition, it also examines the religiosity dimension whether it has a significant effect on zakat payments. This study finds evidence that religiosity and gender have a significant effect on zakat payments, while ethics and education level have no effect on zakat payments. The data used in this study is primary data. The data collection technique used a questionnaire which was distributed to 150 respondents. The sampling technique used is the snowball sampling method.Keywords: Education Level, Gender, Religiosity, Zakat ABSTRAKPenelitian ini bertujuan untuk melihat pengaruh dari religiusitas, jenis kelamin, etika dan tingkat pendidikan terhadap pembayaran zakat. Selain itu juga menguji dimensi religiusitas apakah berpengaruh secara signifikan terhadap pembayaran zakat. Pada penelitian ini menemukan bukti bahwa religiusitas dan gender berpengaruh signifikan dalam pembayaran zakat, sedangkan etika dan tingkat pendidikan tidak berpengaruh dalam pembayaran zakat. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner yang disebar ke 150 responden. Teknik pengambilan sampel yang digunakan adalah metode snowball sampling.Kata Kunci: Gender, Religiusitas, Tingkat Pendidikan, Zakat
Co-Authors Dewi Pebriyani Dian Fitria Handayani Dovi Septiari Mayar Afriyenti Nayang Helmayunita Sany Dwita Vita Fitria Sari