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Desain Aplikasi Sistem Informasi Akuntansi untuk Usaha Bengkel Studi Kasus pada AA Cempaka Auto Service Surya, Firman; Santi, Elfitri; Yentifa, Armel; Frima, Rini; Djefris, Dedy
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.55

This study aims to design an accounting information system application in AA Cempaka Auto Service workshop. Case study used as research approach. The application design process begins with studying the forms and reports that are required by the workshop business i.e purchasing form, sales form, general journal form, vehicle service record, debt payment and receivables. Required reports consist of transaction journal records, general ledger, balance sheet, income statement, balance sheet, inventory position, and vehicle service record. Application development stage using Microsoft Access 2007 software and VBA facilities for automation of journal posting and inventory cost calculation based on moving average method. The next step is to test the application to get sufficient confidence in transaction processing by comparing the results of the processing with the manual calculations performed. The implementation process is carried out by converting the initial data on the conversion date and inputting the transaction up to the company's operating date. After carrying out the implementation and conversion, the final stage is to carry out training to users and carry out the process of improvement and adjustments to the application based on feedback received from the user. The system design and implementation process have been deemed successful after the user has stated that the application has met all user needs and is operating properly.

Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Rahmadona, Suci; Sukartini; Djefris, Dedy
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.82

Going concern audit opinion is an opinion issued by the auditor to ascertain whether the company can maintain its survival. This research was conducted to examine the factors that influence the going concern audit opinion. These factors are, company size, company growth, solvency and previous year's audit opinion. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample selection is done by purposive sampling technique, namely the selection of samples based on certain criteria. So that the total sample of this study was 60 samples. Data analysis used is logistic regression analysis using SPSS version 20. The results of this study are company size, company growth and solvency does not affect the going concern audit opinion. Whereas, the previous year's audit opinion affects the going-concern audit opinion.

Analisis Standar Belanja (ASB) Pada Pemerintah Kabupaten Padang Pariaman Djefris, Dedy; Rosalina, Eka; Rasyidah, Rasyidah; Wirahadi Ahmad, Afridian; Misra, Fauzan
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.116

In general, regional financial management goes through the following stages: budget preparation, activity implementation and financial accountability or financial report preparation. Based on the above, Permendagri No. 21 of 2011 concerning Guidelines for Regional Financial Management, states the need for Standard Expenditure Analysis (ASB) as a main research tool in conducting performance-based budgeting. Expenditure Standard Analysis (ASB) is an assessment of the fairness of the costs and workloads used to carry out an activity at each Regional Apparatus Organization (OPD). This study aims to determine the reasonableness of spending in carrying out an activity so as to minimize unclear expenses that cause budget inefficiency. This research was conducted at the Regional Government of Padang Pariaman Regency, West Sumatra. The stages of preparing this Standard Expenditure Analysis (ASB) are to input data and group similar data, determine the Cost Driver, create regression equations, determine the average, upper and lower limits, and analyze the fairness of costs and workloads of the ASB model. has been compiled. The preparation of a Standard Expenditure Analysis (ASB) at the District Government of Padang Pariaman which is discussed in this is for the types of training activities for personnel and training for the community.

Pelatihan dan Pendampingan Peningkatan Keterampilan Akuntansi Pada UMKM "Sala Lauak Kito" Lisa Amelia Herman; Josephine Sudiman; Dedy Djefris
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

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

The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is quite dominating and is the backbone that supports economic growth and provides jobs. Its existence needs to be appreciated and developed by providing access to financing, guidance and assistance so that it can develop its business. Training and mentoring activities are carried out in order to improve accounting skills for one of the micro businesses in Padang City "UD. Sala Lauak Kito. There is a need for partners to gain knowledge and understanding of accounting books and the ability to make financial reports. Until now, partners have not carried out the bookkeeping process so that cost and income information is not generated accurately. Implementation of activities consists of three stages: planning, implementation and final stage. Overall, all stages were carried out for 2 months. From planning to final stage. The training was carried out for 1 day and mentoring was carried out 1 month after the training. The method of implementation is in the form of material explanation presentations, exercises, discussions, question and answer discussions and independent learning through modules. The training material provided is in the form of knowledge related to the accounting cycle from recording to financial reporting. After the implementation of the activities there is an increase in accounting knowledge, the creation of complete and valid financial information, the existence of documented bookkeeping, the preparation of financial reports as information from the business. The output of this activity is the publication of print/digital newspapers and activity videos via YouTube media.

Pengaruh pengetahuan, sanksi, dan kualitas pelayanan pajak terhadap wajib pajak kendaraan bermotor di kabupaten agam Fadhilah Al Usna; Dedy Djefris; Dita Maretha Rissi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to determine whether tax knowledge, tax sanctions, and tax service quality are related to taxpayer compliance. This type of research is quantitative research. The data collection method in this study used oral questionnaires to respondents as well as interviews, observations, and literature studies. The population of this research is all Agam Regency Taxpayers who are registered in SAMSAT Lubuk Basung. The sample used in this study were taxpayers who were registered at SAMSAT Lubuk Basung, amounting to 100 people. The sampling technique used is the purposive sampling technique used in determining the criteria from those tested in this study. Data analysis in this study used multiple linear regression analysis using the SPSS version 25 program. The results of this study indicate that knowledge of taxation, taxation and service quality have a significant effect on taxpayer compliance in paying for motorized vehicles in Agam Regency. Keywords: Knowledge of taxation, tax sanctions, service quality, and tax compliance

PERAN BIG DATA DAN AUDIT FORENSIK TERHADAP PENDETEKSIAN FRAUD Suci Rosa Pratiwi; Firman Surya; Dedy Djefris
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.v5i2.246

The large number of fraud cases that occur is still a concern for many parties, so there is a need for action that can detect fraud. One effort that can be made to detect fraud is by utilizing technology through the role of big data. Apart from that, the use of forensic audit science can also be applied in an effort to detect fraud. This research aims to analyze the role of big data in forensic auditing, and this research was also carried out to analyze the role of big data and forensic auditing in fraud detection. The research method used is a survey method with a quantitative approach. The population of this study are auditors who work in Public Accounting Firms (KAP) which researchers can reach in DKI Jakarta, Pekanbaru and Surabaya. The type of data used is primary data and the sampling technique uses the snowball sampling technique with the number of respondents obtained being 132 respondents. Data collection was carried out by distributing questionnaires via Google Form which were distributed to auditors who worked at KAP. The data analysis method uses Structural Equation Modeling (SEM) with Partial Least Squares (PLS) technique. Data processing uses SmartPLS 3.0 software. The results of this research show that big data has a positive effect on forensic audits, big data has a positive effect on fraud detection, and forensic audits have no effect on fraud detection.

PENGARUH PENGETAHUAN PAJAK, PENGHARGAAN FINANSIAL, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA JURUSAN AKUNTANSI UNTUK BERKARIR DIBIDANG PERPAJAKAN Anjani, Yolla; Sukartini, Sukartini; Djefris, Dedy
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.v2i1.53

Penelitian ini dilakukan untuk menganalisis pengaruh pengetahuan pajak, penghargaan finansial, dan pertimbangan pasar kerja terhadap minat berkarir dibidang perpajakan. Populasi pada penelitian ini adalah Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang angkatan 2018 prodi D4 Akuntansi dan angkatan 2019 prodi D3 Akuntansi. Metode pengumpulan sampel pada penelitian ini adalah secara non probabilitas yaitu convenience sampling. Pengumpulan data dalam penelitian ini menggunakan teknik pengumpulan data primer yang berupa kuesioner. Hasil penelitian ini menunjukkan bahwa penghargaan finansial dan pertimbangan pasar kerja berpengaruh positif terhadap minat mahasiswa akuntansi berkarir dibidang perpajakan. Penelitian ini membuktikan bahwa pengetahuan pajak memiliki pengaruh negatif terhadap minat mahasiswa akuntansi berkarir dibidang perpajakan.

Pengaruh Perceived Usefulness, Perceived Ease of Use dan Perceived of Risks Terhadap Minat Penggunaan ShopeePay di Kota Padang (Studi Kasus Pada Mahasiswa Politeknik Negeri Padang) Ariqah, Hana; Fithri Meuthia, Reno; Djefris, Dedy
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.v2i1.85

This study examines factors influencing the intention to use ShopeePay in Padang using adoption theory of TRA, namely TAM and TPB. The research is to find out how the Politeknik Negeri Padang students intention to use ShopeePay, in terms of perceived usefulness, perceived ease of use, and perceived of risks variables. A total of 108 completed and usable questionnaires were collected from Politeknik Negeri Padang students to test the hypotheses. The results show that perceived usefulness and perceived ease of use have the most significant influence on intention to use ShopeePay in Padang. Meanwhile, perceived of risks not have a strong influence on intention to use ShopeePay in Padang. These findings are expected to be a reference or consideration for developing or improving the ShopeePay service system.

Pengaruh Persepsi Akuntabilitas, Kompetensi, Profesionalisme, Integritas dan Objektivitas Terhadap Persepsi Kualitas Audit Anggraini, Astri; Djefris, Dedy; Haryadi, Anda Dwi
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.v2i1.92

This study aims to determine the influence of perceptions of accountability, competence, professionalism, integrity, and objectivity on the perception of audit quality, while the variables used in the research are accountability, competence, professionalism, integrity, and objectivity as independent variables, while audit quality as dependent variables. The population in this study were auditors working at a Public Accounting Firm in the South Jakarta area, data collection using primary data and sampling was carried out using the purposive sampling method with the number of samples obtained as many as 98 respondents. Data collection is carried out by distributing questionnaires through a google form which is intended to be filled out by auditors working at a Public Accounting Firm in the South Jakarta area. Data processing using SPSS V.25 software. The results of this study show that the auditor accountability variable has no influence on the quality of the audit, while the variables of auditor competence, auditor professionalism, auditor integrity and auditor objectivity have an influence on audit quality.

Pelatihan dan Pendampingan Peningkatan Keterampilan Akuntansi Pada UMKM "Sala Lauak Kito" Amelia Herman, Lisa; Sudiman, Josephine; Djefris, Dedy
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.1258

The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is quite dominating and is the backbone that supports economic growth and provides jobs. Its existence needs to be appreciated and developed by providing access to financing, guidance and assistance so that it can develop its business. Training and mentoring activities are carried out in order to improve accounting skills for one of the micro businesses in Padang City "UD. Sala Lauak Kito. There is a need for partners to gain knowledge and understanding of accounting books and the ability to make financial reports. Until now, partners have not carried out the bookkeeping process so that cost and income information is not generated accurately. Implementation of activities consists of three stages: planning, implementation and final stage. Overall, all stages were carried out for 2 months. From planning to final stage. The training was carried out for 1 day and mentoring was carried out 1 month after the training. The method of implementation is in the form of material explanation presentations, exercises, discussions, question and answer discussions and independent learning through modules. The training material provided is in the form of knowledge related to the accounting cycle from recording to financial reporting. After the implementation of the activities there is an increase in accounting knowledge, the creation of complete and valid financial information, the existence of documented bookkeeping, the preparation of financial reports as information from the business. The output of this activity is the publication of print/digital newspapers and activity videos via YouTube media.

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