Article Per Year (5 Year)
p-Index From 2021 - 2026
2.374
P-Index
This Author published in this journals
All Journal JAM Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) SJEE (Scientific Journals of Economic Education)
Dedy Djefris
Politeknik Negeri Padang
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : JAM

 1 
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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Afridian Wirahadi Ahmad Anda Dwi Haryadi Anda Dwiharyadi Anjani, Yolla Ariqah, Hana Armel Yentifa Astri Anggraini, Astri Aziyah, Herlina Desi Handayani Dita Maretha Rissi Dyana, Putri Eka Rosalina Elfitri Santi Endrawati Fadhilah Al Usna Faradilla, Yosi Aunia Fauzan Misra Fithri Meuthia, Reno Frima, Rini Humaira, Shirly Josephine Sudiman Josephine Sudiman Pratiwi, Suci Rosa Rahmadona, Suci Rasyidah Rasyidah Sain, Muhammad Husain Sari, Yesi Permata Sukartini Wiwik Andriani Zahara Zahara