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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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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.
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.
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.
Pengaruh Audit Jarak Jauh (Remote Audit) Dan Jumlah Penugasan Auditor Terhadap Kualitas Audit Okta Putri, Rizka; Dwiharyadi, Anda; Chandra, Novrina
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.296

Abstract

This research aims to determine the effect of remote audits and the number of auditor assignments on audit quality, moderated by audit information technology and professional development (empirical study on BPKP representatives in West Sumatra Province). The population in this study was 95 people with a sample of 95 respondents. The type of data in this research is quantitative data. Data was obtained by conducting a questionnaire, then processed and tested using SmartPLS. The data analysis method used is descriptive analysis, quality testing (data normality), confirmatory test (validity test, reliability test, model suitability test results (goodness of fit test) and hypothesis testing. From the research conducted it is known that based on the results of hypothesis testing it shows that Remote audit and audit assignments have a positive and significant effect on audit quality, Professional Development has no mediation between Audit Assignments and audit quality, Professional Development has mediation between remote audits and audit quality, Information Technology has no mediation between Audit Assignments and audit quality and Information Technology has mediation between remote audit and audit quality.
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 Renda Saura 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 Zalida Afni