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All Journal JAM The International Journal of Business Review (The Jobs Review) Jurnal Eksplorasi Akuntansi (JEA) 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.
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 Rapat Komite Audit, Audit Internal, dan Whistleblowing System Terhadap Potensi Fraudulent Financial Reporting Ulvatul Rahmita Putri; Anda Dwiharyadi; Desi Handayani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4 (2024): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i4.461

Abstract

This study aims to analyze the influence of audit committee meetings, internal audits, and whistleblowing systems on the potential for fraudulent financial reporting. This research method is a quantitative method. The population in this study were non-bank financial sector companies listed on the Indonesia Stock Exchange in 2021 to 2023. Sampling was selected using the purposive sampling method. Sampling in this study used the perposive sampling technique with the criteria of 42 companies used as samples in this study. The observation period was carried out for 3 years. The results of the study were analyzed using SPSS software version 29.0. The results of this study are that audit committee meetings have a significant negative effect on fraudulent financial reporting, internal audits have no effect on financial reporting, while the whistleblowing system has no effect on fraudulent financial reporting
Analisis Pengaruh Karakteristik Komite Audit Dan Whistleblowing System Terhadap Potensi Terjadinya Fraud Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Sakinah, Dwi Aprilia; Meuthia, Reno Fithri; Dwiharyadi, Anda
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.51

Abstract

This study aims to examine the effect of audit committee independence, number of audit committee meetings, audit committee financial expertise and whistleblowing system on the potential for fraud. The study population is State-Owned Enterprises (SOEs) listed on the IDX in 2020-2022. Samples were determined by purposive sampling and 20 samples were obtained. The hypothesis in this study was tested using multiple linear regression. The results showed that the independence of the audit committee did not affect the potential for fraud. The number of audit committee meetings, audit committee financial expertise, and whistleblowing system affect the potential for fraud. The implications of this research can be useful as a consideration for companies in making policies related to the potential for fraud.
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Sektor Industri yang Terdaftar di BEI Tahun 2019-2022 Humaira, Shirly; Dwiharyadi, Anda; Djefris, Dedy
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.66

Abstract

This study aims to investigate the influence of the fraud hexagon, comprising stimulus, opportunity, rationalization, capability, arrogance, and collusion, on instances of financial statement fraud within the industrial sector listed on the Indonesia Stock Exchange from 2019 to 2022, involving 48 companies. The components of the fraud hexagon are operationalized as follows: financial targets represent the stimulus, nature of industry proxy for opportunities, auditor changes indicate rationalization, director change signify capabilities, the frequent presence of CEO pictures reflects arrogance, and collaborations with government projects represent collusion. Through purposive sampling, 33 companies meeting specific criteria were selected, resulting in a total of 132 observations. Logistic regression was employed for data analysis, with IBM SPSS 26 used for data processing. The study's findings reveal that financial targets, nature of industry, auditor changes, director change, and the frequency of CEO pictures do not exert influence on financial statement fraud. However, collaboration with government projects is identified as a factor impacting financial statement fraud.
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 Desi Handayani Eka Rosalina Elfitri Santi Endrawati Fadhil Muhamad Febrianita Hadis Fitrianisa, Elsya Hasan, Najwa Salsabila Hidayatul Ihsan Humaira, Naffry Humaira, Shirly Jihan Octani Josephine Sudiman MARIA BINTANG Milluspitasari, Milluspitasari Mustika, Rasyidah Nanda, Rafilah Eka Okta Putri, Rizka Praptiningsih, Praptiningsih Rafli, Muhammad Rama Datul Ilham Reno Fithri Meuthia Sakinah, Dwi Aprilia Saura, Renda Sindy Jhony Ver Syari, Amellya Yunita Syawalita, Naia Ulvatul Rahmita Putri Yasmin, Gina Mutiara Yossi Septriani Yuhefizar Yuhefizar Yuvitasari, Gusranti Zalida Afni