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Indrayeni Indrayeni
Fakultas Ekonomi Dan Bisnis Universitas Dharma Andalas
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i3.173

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i3.175

Abstract

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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Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4353

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.
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 (2026): 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

Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Yang Terdaftar di Bursa Efek Indonesia Mhd Arif Perdana Putra; Indrayeni Indrayeni; Ratnawati Raflis
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 28 No 1 (2026): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v28i1.2482

Abstract

Pelatihan Pembukuan Digital bagi UMKM Perempuan untuk Peningkatan Pendapatan Keluarga Rita Srihasnita Rosali Caniago; Henny Sulistianingsih; Firsta; Maivalinda; Tiara Turay; Murniati; Indrayeni; Dian Hirma Surya Rahman; Delima Putri
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 4 No 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) yang dikelola oleh perempuan memiliki peran strategis dalam menopang dan meningkatkan perekonomian dan ketahanan finansial keluarga. Namun, banyak pelaku usaha perempuan di kawasan Rindang Alam, Kelurahan Koto Lua, Kota Padang, menghadapi kendala utama berupa rendahnya motivasi pengembangan diri dan ketidaktahuan dalam menyusun laporan keuangan yang baik. Motivasi diri merupakan salah satu faktor penting yang memengaruhi keberhasilan seseorang dalam menjalankan usaha. Pelaku UMKM perempuan yang memiliki motivasi tinggi cenderung lebih kreatif, inovatif, dan mampu bertahan menghadapi perubahan kondisi ekonomi. Oleh karena itu, diperlukan kegiatan pengabdian kepada masyarakat yang memberikan penguatan motivasi agar pelaku UMKM memiliki semangat dalam mengembangkan usaha dan meningkatkan kesejahteraan keluarga. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan motivasi diri serta ketrampilan teknis pelaku UMKM perempuan di kawasan Rindang Alam Kelurahan Koto lua, Padang melalui pelatihan pembukuan digital. Permasalahan utama yang dimiliki mitra adalah belum terpisahkannya keuangan pribadi dan usaha, tidak adanya pencatatan keuangan yang rapi, serta rendahnya motivasi untuk mengembangkan usaha secara profesional. Metode pelaksanaan yang digunakan meliputi penyuluhan motivasi kewirausahaan, penyampaian materi dan praktek langsung (simulasi) penggunaan aplikasi pembukuan digital yang mudah dioperasikan di smartphone (seperti BukuWarung,BukuKas atau SIAPIK). Hasil kegiatan menunjukkan adanya peningkatan yang signifikan terhadap pemahaman literasi keuangan digital. Para peserta pelatihan kini memiliki motivasi yang lebih tinggi untuk bersaing di pasar dan mampu menyusun catatan kas masuk-keluar secara sistematis menggunakan smartphone mereka. Dengan pembukuan yang tertata dan motivasi diri yang kuat, pelaku UMKM perempuan dapat memisahkan modal usaha dan keuntungan dengan jelas, yang pada akhirnya berdampak langsung pada peningkatan pendapatan ekonomi keluarga
Pengaruh Penggunaan Financial Technology, Media Sosial dan e-Commerce Terhadap Pendapatan UMKM di Kota Padang Friska Novalista; Indrayeni
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to analyze the effect of financial technology, social media, and e-commerce on the income of Micro, Small, and Medium Enterprises (MSMEs) in East Padang District, Padang City, both partially and simultaneously. The research population consists of 181 MSME actors registered at the Cooperative and MSME Office of Padang City in 2025. The sample was selected using a simple random sampling technique so that each member of the population had an equal chance of being chosen. The research approach used is quantitative, with primary data obtained through questionnaires distributed to respondents. Data analysis includes multiple linear regression, coefficient of determination, t-test, and F-test, processed using SPSS version 26. The results show that financial technology has a positive and significant effect on MSME income, social media has a positive and significant effect on MSME income, and e-commerce has a positive and significant effect on MSME income. Simultaneously, financial technology, social media, and e-commerce have a positive and significant effect on MSME income in East Padang District. The contribution of the three independent variables to MSME income is 55.5%.
Pengaruh Dewan Komisaris, Dewan Pengawas Syariah, Dan Struktur Modal Terhadap Kinerja Keuangan Pada perbankan Syariah Periode 2021-2023 Irsyad Alief Gutawa; Ratnawati Raflis; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v2i4.2364

Abstract

This study analyzes the influence of the Board of Commissioners, Sharia Supervisory Board, and Capital Structure on Financial Performance in Islamic Banking in Indonesia. A case study was conducted on Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) registered with the Financial Services Authority (OJK) during the 2021–2023 period. The research aims to examine the partial and simultaneous effects of each independent variable on financial performance, measured by Return on Assets (ROA). The research population includes 38 Islamic banks, with a sample of 21 banks (11 BUS and 10 UUS) selected using purposive sampling based on the availability of complete annual reports. Data were analyzed using multiple linear regression with classic assumption tests and hypothesis testing.The results indicate: (1) The Board of Commissioners has a significant effect on financial performance, (2) The Sharia Supervisory Board has no effect on financial performance, (3) Capital Structure (measured by the Debt to Asset Ratio) has a significant effect on financial performance, and (4) The Board of Commissioners, Sharia Supervisory Board, and Capital Structure collectively influence financial performance.
Co-Authors ., Rahmaita Abelto Abelto Afifah Saidah Agung Hartanto Bagas Al'kautsar Balqis Darratul Hikmah Dedi Fernanda Defika Yufiandra Delima Putri Dian Hirma Surya Rahman Diana Etika Hairani Amri Enny Arita Enny Arita Firsta Fitria Rahmi Friska Novalista Haril Aditya Nasfi Henny Sulistianingsih Ingra Sovita Intan Elsa Tri Dermawan Irsyad Alief Gutawa Khadijah Ath Thahirah Khairunisa Khairunisa Maivalinda Maivalinda Maivalinda Marwenny, Elwidarifa Mhd Arif Perdana Putra Muhammad Taufiq Murniati Murniati Murniati Naya Klaresa Nini Nini Oktria Oktria Putri Nathasia Rahmaita Rahmaita Rahmaita Rahmaita Ratnawati Raflis Riani Sukma Wijaya Riska Aulia Rita Srihasnita RC Rita Srihasnita Rosali Caniago Suci Az Zahra Zahra Tiara Turay Uci Ardila Putri Putri Wafa Mayang Nabilla Nursyid Yessi Yunelia Rahmi