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All Journal Wahana Riset Akuntansi JURNAL AKUNTANSI UNIVERSITAS JEMBER BAKI (Berkala Akuntansi dan Keuangan Indonesia) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Buana Akuntansi Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi
Dian Fitria Handayani
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGUATAN PENGELOLAAN KEUANGAN DAN SUMBER DAYA MANUSIA BADAN USAHA MILIK NAGARI (BUMNAG) DI NAGARI TALANG BABUNGO, KAB. SOLOK Dian Fitria Handayani; Mayar Afriyenti; Yolandafitri Zulfia; Deviani Deviani
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i4.12127

Abstract

ABSTRAKBadan Usaha Milik Nagari/Desa (BUMNag) di Nagari (Desa) Talang Babungo, Kecamatan Gumanti, Kabupaten Solok Sumatera Barat merupakan salah satu BUMNag yang dalam proses mengambangkan potensi geowisata Pincuran Puti. Dalam pengembangannya BUMNag Talang Babungo belum mampu membuat dan melaporkan keuangan Nagari sesuai dengan pedoman pelaporan keuangan berdasarkan ketentuan yang berlaku. Tujuan kegiatan ini untuk membantu pengelola/pengurus BUMNag Talang Babungo dalam menyusun laporan Keuangan sesuai dengan SAK ETAP. Metode yang digunakan adalah memberikan pelatihan, dan pendampingan dalam penyusunan Laporan Keuangan berdasarkan SAK ETAP dan Implementasi langsung penyusunan Laporan Keuangan menggunakan Excel. Tahapan akhir dari kegiatan ini melakukan evaluasi. Berdasarkan hasil pengamatan dan evaluasi selama Kegiatan, terjadi peningkatan pemahaman pengelola BUMNag dalam melakukan penyusunan Laporan Keuangan BUMNag.                                                                               Kata kunci: laporan keungan; BUMDes; sumber daya manusia. ABSTRACTThe Nagari/Village Owned Enterprise (BUMNag) in Nagari (Village) Talang Babungo, Gumanti District, Solok Regency, West Sumatra is one of the BUMNag which is in the process of developing Pincuran Puti's geotourism potential. In its development BUMNag Talang Babungo has not been able to prepare and report Nagari finances in accordance with financial reporting guidelines based on applicable regulations. The purpose of this activity is to assist the manager/administrator of BUMNag Talang Babungo in compiling financial reports in accordance with SAK ETAP. The method used is to provide training and assistance in the preparation of Financial Statements based on SAK ETAP and direct implementation of the preparation of Financial Statements using Excel. The final stage of this activity is to evaluate. Based on the results of observations and evaluations during the Activity, there was an increase in the understanding of BUMNag managers in preparing BUMNag Financial Reports. keywords: financial statement; BUMDes; human resources.
Pengaruh Persepsi, Pengetahuan Akuntansi Syariah, dan Religiusitas terhadap Minat Mahasiswa Akuntansi Berkarir di Lembaga Keuangan Syariah Anggun Rahma Auwldhani; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.614

Abstract

This research explore the impact of Shariah calculations, implications and knowledge on professional interests in Shariah financial institutions. The sample in this study is students who have taken sharia accounting courses. The type of research used in this study is quantitative approach using primary data. Primary data was obtained by distributing questionnaire directly to 100 respondents. The data was the analyzed using multiple linear regression techniques. The results of this study are (1) perception (2) Sharia accounting knowledge (3) religiosity on the interest of accounting students for a career in Sharia financial institutions.
Pengaruh Fee Audit, Rotasi Audit, Reputasi Auditor dan Spesialisasi Auditor terhadap Kualitas Audit Famelya Ayuni; Dian fitria handayani
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.2958

Abstract

This study aims to examine the effect of audit fees, audit rotation, auditor reputation and auditor specialization on audit quality in transportation sub-sector companies listed on the Indonesian stock exchange in 2018 to 2021. The population in this study was 47 transportation sub-sector companies that listed on the Indonesian stock exchange from 2018 to 2021. Sampling uses purposive sampling, namely sampling by setting certain criteria. Based on the criteria that have been set so that a sample of data is obtained as many as 29 companies in the transportation sub-sector for an observation period of four years, a sample of 116 data is obtained. In this study, the data analysis used was descriptive statistical analysis and logistic regression analysis. The results of this study indicate that audit fees have a significant and positive effect on the audit quality of transportation sub-sector companies listed on the Indonesian stock exchange in 2018 to 2021. While audit rotation, auditor reputation and auditor specialization have no effect on audit quality of transportation sub-sector companies that are listed on the Indonesian stock exchange. listed on the Indonesian stock exchange from 2018 to 2021.
Pengaruh Akuntabilitas dan Sistem Pengendalian Internal terhadap Kinerja Pemerintah Daerah Flora Evita; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1107

Abstract

The objective of this research was to explore the impact of both accountability and internal control systems on the performance of the local government within Pasaman District. The study encompassed a population of 38 OPD in Pasaman District. The study's participants consisted of OPD heads, treasurers, finance heads, and SPI heads. Employing primary data collected through questionnaires, the research involved 152 direct respondents. The findings of the research indicate that:1) Accountability yields a favorable influence on the performance of the local government in Pasaman District. 2) The internal control system also demonstrates a positive impact on the local government's performance within Pasaman District. The combined contribution of the independent variables in explaining the dependent variable amounts to 8.5%, leaving the remaining 81.5% to be explained by external factors not covered in this research. To enhance future research, it is recommended to introduce additional variables that are relevant to local government performance. Moreover, increasing the respondent pool and expanding the research scope can enhance generalizability.
Pengaruh Akuntabilitas dan Kualitas Laporan Keuangan terhadap Kinerja Pemerintah Daerah Azima Hanisa; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1108

Abstract

The purpose of this research is to examine the effect of accountability and the quality of financial reports on the performance of local government in Sijunjung District. The population of this research is 35 OPD in Sijunjung Regency. The respondents were the head of OPD, the treasurer, and the finance department. This research used a questionnaire distributed to 140 respondents. The results of this research indicate that 1) accountability has a positive effect on the performance of local government in Sijunjung Regency 2) the quality of financial reports has a positive effect on the performance of local government in Sijunjung Regency. The contribution of the independent variables in explaining the dependent variable is 38.4% while the remaining 61.1% is explained by other variables not examined in this research. Suggestions for further research are suggested to add other variables such as organizational culture.
Analisis Faktor-Faktor yang Mempengaruhi Praktik Akuntansi Manajemen pada Usaha Kecil dan Menengah di Kota Padang Nurfaadhilah Nurfaadhilah; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1134

Abstract

Small and medium enterprises (SMEs) create a major contribution to the country's economic growth. The development of SMEs can be encouraged by the use of management accounting practices (MAPs) as a basis for decision making in order that their business performances become effective and efficient in achieving goals. However, a few research has been done on MAPs in SMEs in developing countries. This study aims to show what contingency factors (company size, owner participation, market competition, and information technology) affect the implementation of MAPs in the SMEs sector in one of the SMEs central cities in developing country (Indonesia). namely the city of Padang. This study employs a quantitative descriptive survey method, by distributing questionnaires. A sample of 96 respondents was determined by purposive sampling technique. The respondents of the study are owners or staff/managers of SMEs accounting/finance. Multiple regression analysis with SPSS 29 is used to analyze the data. The results of the study conclude that the level of company size, owner participation, market competition, and information technology has a positive and significant effect on the implementation of MAPs by SMEs. This research is expected to be a reference for further research in the field of management accounting and corporate governance in SMEs.
Pengaruh Opini Audit, Temuan Audit, dan Karakteristik Daerah terhadap Ketepatan Waktu Laporan Keuangan Pemerintah Daerah di Sumatera Rezi Oktawiana; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1196

Abstract

This study aims to analyze the influence of audit opinions, audit findings, and regional characteristics on the timeliness of local government financial reports in Sumatra in 2021. This research uses a quantitative approach. Sampling method using Purposive based on predetermined criteria and produced sample 90 local governments in Sumatra in 2021. Multiple regression analysis was employed to test the hypothesis. The results shows that audit opinions and local government measures have negative effect on LKPD timeliness, while the findings audit and the age of the local government have no effect on the timeliness of LKPD.
Pengaruh Budaya Organisasi dan Ketidakpastian Lingkungan terhadap Penerapan Praktik Akuntansi Manajemen pada Usaha Kecil dan Menengah Try Meilinda; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1554

Abstract

This paper aims to determine the influence of organizational culture and environmental uncertainty on the implementation of management accounting practices in SMEs in Limapuluh Kota Regency. Objective data was taken from a questionnaire with a sample of 100 companies. The statistical test tool used is SPSS version 24. Findings from data analysis show that an important factor influencing the level of implementation of management accounting practices in SMEs is organizational culture. Organizations that have good commitment and vision in achieving their goals will be more flexible in accepting reforms, including in implementing management accounting practices. Apart from that, the environmental uncertainty felt by companies also encourages companies to use various kinds of management accounting practices in order to maintain and sustain their business. Previous research has studied various contingent factors that influence the implementation of PAM in SMEs, but there is still little previous research that studies the influence of culture in implementing corporate PAM, especially in small and medium enterprises.
Pengaruh DAU, DAK, dan Belanja Modal terhadap Fiscal Stress pada Pemerintah Daerah Provinsi Sumatera Barat Yurnal, Randy Givari; Handayani, Dian Fitria
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1594

Abstract

The purpose of this study is to ascertain the impact of capital spending, the Special Allocation Fund (DAK), and the General Allocation Fund (DAU) on the budgetary pressures placed on the provincial regional administration of West Sumatra. Purposive sampling was the method of sampling that was applied. For the 2019–2021 timeframe, 19 districts/cities in the West Sumatra Province were included in the research sample. Secondary data from the Ministry of Finance's DJPK website and the Central Statistics Agency (BPS) were utilized. Multiple regression analysis, which includes the t, f, and coefficient of determination tests, is the analytical technique employed. The regression test's findings indicate that capital spending has no significant impact on fiscal stress, but DAK and DAU have substantial negative and positive effects, respectively. the concurrent impact of capital spending, DAU, and DAK on major fiscal strain in the West Sumatra Province regional government in 2019–2021.
Pengaruh Opini Audit, Reputasi KAP, dan Financial Distress terhadap Auditor Switching Abdi, Aisha Nabila; Handayani, Dian Fitria
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2165

Abstract

This study aims to examine the impact of audit opinion, the reputation of the KAP (Public Accounting Firm), and financial difficulties on auditor turnover. The data used in this study consists of annual financial reports from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The purposive sampling method was applied to select the data. Logistic regression analysis was employed to analyze the data. The study's findings indicate that audit opinion is associated with auditor turnover, while the reputation of the KAP is negatively related to auditor turnover. Additionally, financial difficulties are found to be related to auditor turnover. Future studies could consider including other variables, such as audit fees and audit delays, as well as other factors that might influence auditor turnover.
Co-Authors Abdi, Aisha Nabila Ade Elsa Betavia Aimatul Yumna Anggun Rahma Auwldhani Arif Adrian Azima Hanisa Betavia, Ade Elsa Charoline Cheisviyanny Deviani Deviani Dewi Pebriyani Dewi Pebriyani Famelya Ayuni Fefri Indra Arza Fiola Finomia Honesty Flora Evita Hayati, Annur Fitri Helmy, Herlina Herlina Helmy Lila Afiska Marna, Jean Elikal Mayar Afriyenti Mega Melati Mia Angelina Setiawan Nayang Helmayunita Nindy Okniafita Novia Juita Nurfaadhilah Nurfaadhilah Oknaryana, Oknaryana Pumadari, Indah R.A. Supriyono Rezi Oktawiana Sariyanah, Sariyanah Septiani, Elsi Mobila Serly, Vanica Syaza Furqana Try Meilinda Vanica Serly Vanica Serly Vita Fitria Sari Yolandafitri Zulfia Yolandafitri Zulvia Yurnal, Randy Givari Zahra, Yasmin Putri