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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) Jurnal Riset dan Pengabdian Interdisipliner
Dedy Djefris
Politeknik Negeri Padang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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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) Hana Ariqah; Reno Fithri Meuthia; Dedy Djefris
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

Abstract

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 Astri Anggraini; Dedy Djefris; Anda Dwi Haryadi
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

Abstract

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.
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

Abstract

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 Beban Pajak, Profitabilitas, dan Perencanaan Pajak terhadap Manajemen Laba Yesi Permata Sari; Desi Handayani; Dedy Djefris
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.v6i2.372

Abstract

Earnings management is management's effort to increase or decrease company profits by choosing accounting policies that can be used. This study aims to examine and analyze the effect of deferred tax expense, current tax expense, profitability and tax planning on earnings management. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out by purposive sampling method with total sample of 27 companies. Data is processed using the SPSS v.26 application. The results show that partially deferred tax expense has a negative effect on earnings management, current tax burden has a positive effect on earnings management, profitability has no leffect on earnings management and tax planning has a positive effect on earnings management. Simultaneously deferred tax expense, current tax burden, profitability and tax planning affect earnings management. It is hoped that this research can be used by users of financial statement in making decisions.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Anda Dwi Haryadi Anda Dwiharyadi Armel Yentifa Astri Anggraini Aziyah, Herlina Desi Handayani Dita Maretha Rissi Dyana, Putri Eka Rosalina Elfitri Santi Endrawati Fadhilah Al Usna Faradilla, Yosi Aunia Fariq Ananda Diratama Fauzan Misra Firman Surya Fitra Oliyan Frima, Rini Furqano Annasa Essera Gustina Gustina Hana Ariqah Hana Dwi Fani Ariska Humaira, Shirly Jihan Octani Josephine Sudiman Josephine Sudiman Nurwijayanti Pratiwi, Suci Rosa Rahmadona, Suci Reno Fithri Meuthia Sain, Muhammad Husain Sari, Yesi Permata Suci Rosa Pratiwi Sukartini Syafira Ramadhea Jr Wiwik Andriani Yesi Permata Sari Yolla Anjani Zahara Zahara