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All Journal Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Pengabdian Masyarakat Multidisiplin Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Borobudur Accounting Review Jurnal Pengabdian Masyarakat Dharma Andalas JAKBS JEBD
Indrayeni Indrayeni
Fakultas Ekonomi Dan Bisnis Universitas Dharma Andalas
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Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Uci Ardila Putri Putri; Indrayeni Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengarahi struktur modal perusahaan yaitu profitabilitas, likuiditas, struktur aset dan ukuran perusahaan terhadap strukutr modal. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2018-2022. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah pusposive sampling dimana sampel dipilih atas dasar pertimbangan atau kriteria tertentu sehingga diperoleh sampel penelitian sebanyak 127 data observasi dari 26 perusahaan yang memiliki variabel lengkap dalam masa penelitian. Metode pengolahan data yang digunakan adalah anasisis statistik deskriptif, uji normalitas, uji multikolineritas, uji heteroskedasitas, uji autokorelasi, uji T dan uji koefesien determinasi. Hasil menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal, likuiditas berpengaruh negatif dan signifikan terhadap strukutr modal, struktur aset tidak berpengaruh terhadap strukutr modal, dan ukuran perusahaan tidak berpengaruh terhadap struktur modal.
Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap PengungkapanSustainability Reporting Pada Perusahaan Pertambangan Putri Nathasia; Indrayeni Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Sustainability Report Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap luas pengungkapan sustainability reporting perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018- 2022. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan pemilihan sampel penelitian menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa, profitabilitas (NPM) dan likuiditas (CR) berpengaruh terhadap pengungkapan sustainability reporting perusahaan, ukuran perusahaan (SIZE) berpengaruh terhadap pengungkapan sustainability reporting.
Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Dan Pengendalian Intern Terhadap Kualitas Laporan KeuanganDaerah (Studi Kasus Pada Badan Pengelolaan Keuangan Pendapatan dan AsetDaerah (BPKPAD) Kabupaten Pesisir Selatan) Wafa Mayang Nabilla Nursyid; Indrayeni Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Pengendalian Keuangan Daeraah (SIPKD) dan pengendalian intern terhadap kualitas laporan keuangan daerah. Populasi dalam penelitian ini sebanyak 25 Organisasi Perangkat Daerah (OPD) di Kabupaten Pesisir Selatan. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan pengedaran kuisioner dilakukan secara acakyang diberikan kepada responden, sehingga diperoleh 18 Organisasi Perangkat Daerah (OPD) di Kabupaten Pesisir Selatan. Data penelitian diperoleh dari kuisioner yang diedarkan kepada responden. Teknik analisis data yang dilakukan adalah analisis statistik deksriptif, uji kualitas, uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis. Hasil penelitian ini secara parsial menunjukkan bahwa Sistem InformasiPengendalian Keuangan Daerah (SIPKD) dan Pengendalian intern yang berpengaruh signifikan terhadap Kualitas Laporan Keuangan Daerah.
Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor Yang Mempengaruhi Pemilihan Karier Sebagai Akuntan Publik Dan Non-Akuntan Publik Indrayeni
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital
Publisher : CV. ITTC INDONESIA

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This study aims to determine the perception of accounting students about the factors that affect career selection. In this study, the perceptions of students are measured by the variables of financial reward, professional training, professional recognition, social values, work environment, job market considerations and personality. Data collection in this study was conducted through the dissemination of questionnaires to students majoring in Accounting State University and Private in the City of Padang. The number of samples in this study were as many as 160 respondents. Data analysis in this study using one way anova with the help of SPSS version 21. Instrument data collection using questionnaires with Likert scale that each has been tested and have met the validity and reliability. The results of the analysis show that there are different perceptions of accounting students in choosing careers as public accountants and non-public accountants in terms of financial reward, professional recognition, social values, work environment, job market considerations, and personality. Meanwhile, from professional training factor as a whole there is no difference of perception of accounting student in choosing career as public accountant and non-public accountant. This is because a career in the field of accounting both public accountants and non-public accountants must be accompanied by advance training to make someone professional in carrying out their work. This study is expected to be used as a comparative study for further research and to increase the knowledge and understanding of the accountant's perception of the factors influencing career selection.
Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) Berdasarkan Teori Technology Acceptance Model (TAM) Dalam Peningkatan Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah (OPD) Di Kabupaten Tanah Datar Diana Etika Hairani Amri; Indrayeni Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of perceived ease of use, perceived usefulness, attitude toward use, and behavioral intention to use on the quality of financial statements through the implementation of the Regional Government Information System (SIPD) in Regional Apparatus Organizations (OPD) in Tanah Datar Regency. This research employs a quantitative approach using a survey method. The sample consists of 89 respondents selected through judgment sampling technique. Data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that all variables in the Technology Acceptance Model (TAM) have a positive and significant effect on the quality of financial statements. This finding shows that user acceptance of SIPD plays an important role in improving the quality of local government financial statements. Therefore, optimizing the use of SIPD can support the preparation of more accurate, relevant, and reliable financial reports.
Money Talk: Membangun Literasi Keuangan dan Kewirausahaan Siswa SMK Riani Sukma Wijaya; Ratnawati Raflis; Rahmaita Rahmaita; Murniati Murniati; Indrayeni Indrayeni; Ingra Sovita; Nini Nini
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2650

Abstract

The program “Money Talks: When Gen Z Manages Money and Their Own Business” was designed as an educational effort to improve financial literacy and entrepreneurial skills among vocational high school (SMK) students. Initial observations showed that although students had a strong interest in entrepreneurship, many still lacked a basic understanding of financial management, were not accustomed to recording income and expenses, and tended to display consumptive behavior. This activity aimed to equip students with the ability to manage personal finances and small businesses through an applicative and contextual learning approach. The methods used included socialization on simple financial record-keeping and mentoring in entrepreneurial practice. The results showed an improvement in students’ understanding of the difference between needs and wants, budgeting, pocket money management, and the importance of saving. In addition, students began to realize that business opportunities can start from simple ideas that match their interests and skills.
Co-Authors ., Rahmaita Dedi Fernanda Diana Etika Hairani Amri Enny Arita Enny Arita Fitria Rahmi Ingra Sovita Khadijah Ath Thahirah Maivalinda Maivalinda Muhammad Nikko Prasetya Muhammad Taufiq Murniati Murniati Nini Nini Putri Nathasia Rahmaita Rahmaita Rahmaita Rahmaita Ratnawati Raflis Riani Sukma Wijaya Rita Srihasnita RC Suci Az Zahra Zahra Uci Ardila Putri Putri Wafa Mayang Nabilla Nursyid Yessi Yunelia Rahmi