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All Journal JAM The International Journal of Business Review (The Jobs Review) Pengmasku Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi dan Keuangan Indonesia Akuntansiku Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Anda Dwiharyadi
Politeknik Negeri Padang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Students Readiness in Online Lectures During the Pandemic: What is the Ideal Lecture Model? Dwiharyadi, Anda; Afni, Zalida; Aulia, Rentih
The International Journal of Business Review (The Jobs Review) Vol 3, No 1 (2020): The International Journal of Business Review. June 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i1.34436

Abstract

Abstract. This study identifies the readiness, perceptions and preferences of students in facing online learning. This study will also propose an effective online learning model design. Data obtained from 362 students through a questionnaire using a likert scale. The results shows that in general the students are ready to carry out the process of online learning. Besides using a live conference media, students prefer the use of teaching videos made by lecturers himself as an alternative method when quota and internet signals are the main problems. The distribution of learning materials should be carried out at least one day before the learning schedule. Meanwhile, the allocation of lecture time is not too much in the attendance process. Furthermore, the evaluation process is also carried out for each material topic. Thus, the focus of the on learning model should consider teaching media, material distribution, time allocation and learning evaluation process. Keywords: readiness, preferences, on line learning; effective
Analisis Kebutuhan Kompetensi Lulusan Akuntansi Dwiharyadi, Anda; Asrina, Novi; Rosalina, Eka
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.v16i2.151

Abstract

In accordance with the demands of the times in today's digital era resulting in the industry looking for skilled human resources in their fields. Job seekers are required to have the skills expected by the industry in order to compete for the expected job positions. For that it is important for job seekers to equip themselves with skills that are the needs of the industry. Skill improvement needs support from educational institutions in creating skilled human resources in accordance with the qualifications required by the industry. This study aims to identify what is needed from an accounting graduate. This research was conducted with descriptive quantitative method, with content analysis approach. By using the incidental sampling technique, 705 industrial job vacancies were published on the online job vacancy website for the period January 2021 to June 2021. This study focuses on accounting work including financial accountants, auditors, and tax accountants. The results showed that the basic technical skills of accounting (Technical Skills) which include basic understanding of accounting, mastery of accounting software and Microsoft office are the skills most needed by the world of work. Meanwhile, the generic skills needed by the industry are communication skills, which are derived skills from interpersonal skills.
PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA Dwiharyadi, Anda
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study examines whether the proportion of members of the audit committee and board of commissioner with accounting and/or financial expertise reduces earnings management. Accounting expertise is separated to financial expertise because accounting expertise is assumed to be able to cope with more earnings management while financial expertise focuses more on the financial management of company’s operations. By using panel data, this study finds that the existence of members of audit committee and board of commissioner with accounting expertise or financial expertise do not have a negative effect on earnings management. However, the existence of both expertises on members of board of commissioner reduces earnings management, while that is not the case for audit committee.
Analisis Faktor-Faktor Kesiapan Pemerintah Daerah Dalam Menerapkan Permendagri Nomor 47 Tahun 2021 Perihal Pemanfaatan Aplikasi e-BMD Dalam Pengelolaan Barang Milik Daerah Kota Bukittinggi Fadhil Muhamad; Anda Dwiharyadi; Yuhefizar Yuhefizar
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.200

Abstract

This study aims to analyze factors of the readiness of the Regional Government, especially the Bukittinggi City Government in implementing the Minister of Home Affairs Regulation Number 47 of 2021 and the E-BMD Application. The population in this study were all OPDs in Bukittinggi City, which amounted to 29 SKPD. The sampling method was carried out by using a purposive sampling technique to determine the sample. Sampling is done by taking samples from the population based on certain criteria. A total of 100 respondents participated in the study consisting of Regional Property Management Officers, OPD Property Administration Officers, OPD Property Managers and Assistant OPD Property Managers. The data collection technique is carried out using a questionnaire sent via Google Form. The results of the analysis using multiple regression show the Quality of Human Resources, Utilization of Technology and Information, Leadership Style and Organizational Culture that affect Readiness in the Implementation of Permendagri Number 47 of 2021 and E-Applications BMD. The results of the research have contributed to the government in preparing the implementation of regulatory changes.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Febrianita Hadis; Hidayatul Ihsan; Anda Dwiharyadi; Yossi Septriani; Zalida Afni
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.202

Abstract

This study aims to determine the effect of the use of information technology and the competence of financial management human resources on the quality of financial reports. The samples in this study were treasurers and financial management staff at Andalas University, Padang City. Data collection in this study used the questionnaire method consisting of 29 questions based on the indicators of each variable which were distributed directly to treasurers and financial management staff of 68 people and 68 people returning questionnaires. Testing the research data using multiple linear regression analysis with statistical testing of the hypothesis test Coefficient of Determination (R²), Simultaneous (F Test) and Statistical Test t, type of descriptive research. With the research results, the use of information technology has a positive effect on the quality of financial reports at Andalas University in Padang City. This can prove that when information technology facilities are properly installed, optimal utilization, scheduled maintenance can improve the quality of financial reports. Competence of Human Resources for financial managers has a positive effect on the quality of financial reports at Universities in Padang City. This can prove that when financial management human resources have the knowledge, skills and attitudes that support them in carrying out their functions, they can improve the quality of financial reports.
Relevansi Nilai Dari Nilai Wajar dan Corporate Governance: Cross Country Analysis Anda Dwiharyadi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.1 KB) | DOI: 10.30630/aista.v1i1.7

Abstract

This study aims to measure fair value to the relevance and to find the mechanism of corporate governance strengthens the relevance of fair value to stock prices. The results show that the fair value of assets and fair value of liabilities has value relevance at the 5% and 1% confidence levels, respectively. However, the coefficient of fair value of liabilities is negative. If fair value is interacted with corporate governance mechanisms, only the number of board of commissioners meeting frequency that has value relevance is positive. This shows that the number of meetings of the board of commissioners strengthens the value relevance of the fair value of assets. The number of audit committees will weaken the value relevance of the fair value of assets. If the number of members is too large, the audit committee tends to lose focus and participate less. The number of audit committees with financial and accounting backgrounds does not moderate the value relevance of the fair value of assets. Big 4 Audit Office, weakens the value relevance of the fair value presentation of assets. If tested separately, the fair value presentation of both assets and liabilities has no value relevance, either for companies with high or low meeting frequency.
Metode Pembelajaran Mata Kuliah Audit: Apakah Sudah Relevan? Renda Saura; Anda Dwiharyadi; Zalida Afni
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.v5i2.244

Abstract

This study aims to determine the relevant learning methods used by tertiary institutions in the course audit course, which will produce graduates who have competencies that are in line with industry needs. This research focuses on identifying the learning methods currently applied by universities through semester plan learning (RPS) at various universities in Indonesia, which are obtained via the internet. As for identifying learning methods that can produce graduates who have competence in accordance with the industry, data is obtained through questionnaires distributed to accounting practitioners. This study applies a quantitative descriptive approach using survey methods. The population in this study were students majoring in accounting in Indonesia and practitioners in the fields of accounting, finance, and auditing. The results show that there is a gap between the learning methods currently applied by universities and those expected by practitioners. Higher education institutions mostly apply group discussions, while the industry applies case-based learning
Persepsi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Terhadap Minat Penggunaan Aplikasi Akuntansi Digital Di Kota Padang Fitrianisa, Elsya; Dwiharyadi, Anda; Afni, Zalida
Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i2.238

Abstract

The continue development of digital technology has had a major impact on the business world. Especially MSMEs. The most noticeable impact is the shift in data processing from manual system to computerized system. The existence of MSMEs, has not been separated from the obstacles, one of which is related to bookkepping or making financial reports. Digital based accounting applications exist as one of the technologies that are expected to overcome the problems faced. Even though digital accounting applications are available, both free and paid, there are still business actors who don’t use these applications. Meanwhile, the use of digital applications can make it easier for business actors to make decision. Therefore, it is necessary to increase the awareness of business actors to carry out digital bookkeeping. This research was conducted to determine the perceptions of MSME business actors regarding their interest in using digital accounting applications in Padang City. The theories used in this research are TAM and UTAUT. The population in the study were MSMEs in Padang City. Sampling was carried out using the purposive sampling method. The criteria for selecting the sample used were MSMEs based on data from the Department of Cooperatives and SMEs that have and have not used digital accounting applications. The results of this research indicate that perceived usefulness, perceived ease of use, behavioral intention to use, and attitude towards using technology do not influence the use of digital accounting applications for those who have not yet use or have already used the application. Meanwhile, the actual use of technology has no effect on the use of digital accounting applications for those who have not used or have used the application.
Analisis Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2017-2020 Jihan Octani; Anda Dwiharyadi; Dedy Djefris
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.81 KB) | DOI: 10.30630/jabei.v1i1.9

Abstract

Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon (stimulus, opportunity, rationalization, capability, ego, dan collusion) terhadap fraudulent financial reporting. Elemen stimulus diproksikan dengan financial target, financial stability, external pressure, dan personal financial need. Elemen opportunity diproksikan dengan ineffective monitoring, nature of industry, dan external auditor quality. Elemen rationalization diproksikan dengan change in auditor. Elemen capability diproksikan dengan change in director. Elemen ego diproksikan dengan frequent number of CEO’s picture, dan elemen collusion diproksikan dengan cooperation with government project. Populasi dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di BEI selama tahun 2017-2020 dengan jumlah sampel adalah 156 data. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukan bahwa financial stability berpengaruh positif terhadap fraudulent financial reporting, personal financial need dan frequent number of CEO’s picture berpengaruh negatif terhadap fraudulent financial reporting, sedangkan financial target, external pressure, ineffective monitoring, nature of industry, external auditor quality, change in auditor, change in director, dan cooperation with government project tidak berpengaruh terhadap fraudulent financial reporting.
Pengaruh Corporate Governance dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Rama Datul Ilham; Desi Handayani; Anda Dwiharyadi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.246 KB) | DOI: 10.30630/jabei.v1i2.30

Abstract

Penelitian ini dilatar belakangi oleh adanya isu negatif yang beredar di perusahaan pertambangan di Indonesia, salah satunya laporan indikasi penghindaran pajak. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tax avoidance pada perusahaan pertambangan seperti kepemilikan institusional, dewan komisaris, komite audit, kualitas audit, dan corporate social responsibility. Untuk mengukur tingkat tax avoidance perusahaan digunakan proksi Cash effective tax rate (CETR). Sampel penelitian yang digunakan adalah sebanyak 15 perusahaan Pertambangan yang terdaftar di BEI pada tahun 2017 - 2020. Penelitian ini menggunakan data sekunder berupa annual report dan sustainability report. Hasil penelitian menunjukkan kepemilikan institusional dan komite audit memiliki pengaruh terhadap tax avoidance. sedangkan dewan komisaris, kualitas audit, corporate social responsibility tidak memiliki pengaruh terhadap tax avoidance.
Co-Authors Adeliawan, Inaya Afridian Wirahadi Ahmad Alfarissi, Fadhil Amy Fontanella Anisa Anisa Aqilla, Hafsah Arkaan, M. Faturrohman Asrina, Novi Aulia, Rentih Ayunita Ajengtiyas Saputri Mashuri Chandra, Novrina Dedy Djefris Dedy Djefris Eka Rosalina Elfitri Santi Endrawati Endrawati Fadhil Muhamad Febrianita Hadis Fitrianisa, Elsya Hasan, Najwa Salsabila Hidayatul Ihsan Humaira, Naffry Humaira, Shirly Jhony Ver, Sindy Jihan Octani Josephine Sudiman MARIA BINTANG Milluspitasari, Milluspitasari Mustika, Rasyidah Nanda, Rafilah Eka Okta Putri, Rizka Praptiningsih, Praptiningsih Rafli, Muhammad Rama Datul Ilham Renda Saura Reno Fithri Meuthia Sakinah, Dwi Aprilia Syari, Amellya Yunita Syawalita, Naia Ulvatul Rahmita Putri Yasmin, Gina Mutiara Yossi Septriani Yuhefizar Yuhefizar Zalida Afni