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All Journal JAM Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Economac: Jurnal Ilmiah Ilmu Ekonomi Maker: Jurnal Manajemen Jurnal Akuntansi Kompetif Jurnal Vokasi Jurnal Riset Akuntansi Politala Review of Islamic Economics and Finance Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Journal of Applied Accounting And Business (JAAB) Economics, Business, Accounting & Society Review E-Amal: Jurnal Pengabdian Kepada Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Amy Fontanella
Politeknik Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Social Sciences

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Kecurangan Akademis Mahasiswa: Kenapa Terjadi dan Apa yang Harus Dilakukan? Fontanella, Amy; Sukartini, Sukartini; Chandra, Novrina; Sriyunianti, Fera
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.22378

Abstract

This study investigates determinants of academic dishonesty. Using the fraud triangle concept, this study examined the effect of pressure, opportunity and rationalizations towards academic dishonesty. This research conducted on Accounting Department of Padang State Politechnic (PNP).  This study also analyzes the efforts made by PNP to minimize academic dishonesty. Using a sample of 436 students, this study found that pressure, opportunity and rationalization have a positive effect on academic dishonesty. We also found an opportunity to cheat strengthens the effect of academic pressure on academic dishonesty. The results of interviews and focus group discussions indicate the commitment of PNP to instill honesty values for students through various ways such as determination and dissemination rules related to academic dishonesty, contract agreements related to fraud rules and the implementation of severe sanctions for the perpetrators of fraud. However, a comprehensive and systematic approach is needed to make honesty as a value of department. Penelitian ini bertujuan menginvestigasi determinan perilaku kecurangan akademis mahasiswa. Dengan menggunakan konsep fraud triangle, penelitian ini menguji pengaruh tekanan untuk melakukan kecurangan, kesempatan berbuat curang dan rasionalisasi dalam melakukan kecurangan terhadap perilaku kecurangan mahasiswa. Penelitian ini dilakukan pada Jurusan Akuntansi Politeknik Negeri Padang (PNP. Penelitian ini juga menganalisis upaya-upaya yang telah dilakukan PNP untuk meminimalisir tingkat kecurangan. Dengan menggunakan sampel 436 mahasiswa, penelitian ini menemukan bahwa faktor tekanan, kesempatan dan rasionalisasi berpengaruh positif terhadap perilaku kecurangan mahasiswa. Penelitian ini juga menemukan kesempatan untuk berbuat curang memperkuat pengaruh tekanan akademis terhadap kecurangan akademis. Hasil wawancara dan focus group discussion menunjukkan komitmen PNP untuk menanamkan nilai-nilai kejujuran bagi mahasiswa melalui berbagai cara seperti penetapan dan sosialisasi aturan terkait kecurangan akademis, penandatangan kontrak kesepakatan terkait aturan kecurangan serta penerapan sanksi yang berat bagi pelaku kecurangan. Namun masih perlu dilakukan pendekatan yang komprehemsif, sistematis dan melibatkan seluruh komponen untuk menjadikan kejujuran sebagai value Jurusan.
Analisis Penerapan Anggaran Berbasis Kinerja dengan Konsep Money Follow Program Dalam Perencanaan dan Penganggaran Kota Padang Silvia Ningsih; Afridian Wirahadi; Amy Fontanella
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.28

Abstract

Anggaran berbasis kinerja merupakan perencanaan kinerja tahunan secara terintegrasi yang menunjukkan hubungan antara tingkat pendanaan dan hasil yang diinginkan dari program tersebut, sedangkan konsep money follow program merupakan pendekatan penganggaran yang lebih fokus kepada program/kegiatan yang terkait langsung dengan prioritas daerah serta memberikan dampak langsung bagi masyarakat. Penelitian ini bertujuan untuk mengevaluasi penerapan anggaran berbasis kinerja dengan konsep money follow program dalam perencanaan dan penganggaran Pemerintah Kota Padang. Penelitian menggunakan pendekatan analisis deskriptif kualitatif dengan data anggaran tahun 2017-2019. Indikator yang digunakan dalam mengevaluasi anggaran berbasis kinerja yakni adanya penetapan strategi organisasi (visi, misi, tujuan, dan sasaran), adanya penetapan aktifitas, dan evaluasi terhadap kinerja periode sebelumnya. Hasil penelitian menunjukkan bahwa Pemerintah Kota Padang telah menerapkan anggaran berbasis kinerja dengan konsep money follow program dalam kegiatan perencanaan dan penganggaran. Hal ini dapat dilihat dari adanya penetapan strategi organisasi (visi, misi, tujuan, dan sasaran), adanya penetapan aktifitas, dan adanya evaluasi terhadap kinerja periode sebelumnya.
Literasi Pelaporan Keuangan Pengurus Masjid Untuk Meningkatkan Transparansi Dan Akuntabilitas Keuangan Masjid Ulfi Maryati; Sukartini; Amy Fontanella; Armel Yentifa; Ermataty Hatta5
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.37

Abstract

Increasing the financial literacy of mosque administrators plays an important role to increase accountability and transparency in managing mosque finance. It is caused the mosque functions not only as a place of worship but also as a center for social activities of the community using funds originating from the community. Every rupiah of community funds used must be accounted to the community. Therefore, the existence of accounting used in the process of recording and preparing mosque financial reports is very vital. This Community service is held at the Imaduddin Mosque, which is one of the educational reference mosques in Padang. All this time, the mosque administrators managed funds in a very large amount. However, the management of these funds has not been supported by adequate financial recording and reporting, which make dissatisfaction to the funders. This is due to the limited competence of HR management and lack of understanding about recording and financial statements. To solve this problems, training will be provided for recording and preparing financial reports and simple applications for preparing financial statements. The output of this community service is to increase financial literacy and to train mosque administrators in recording and preparing financial reports. The approach offered to the partner is workshops and financial report training for non-profit organizations using Microsoft Excel. It is also produced a financial report preparation module which can be guided by the mosque management.
Pengaruh Faktor Individual Dan Situasional Terhadap Niat Untuk Melakukan Kecurangan Akademis Annisa Ghaida, Indri; Fontanella, Amy; Sriyuniati, Fera
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.62

Abstract

This research investigates the effect of individual factors (attitudes, subjective norms and behavioral controls) and situational factors (culture of academic integrity, ambiguity and pressure) towards students' intentions to commit an academic dishonesty. This research was conducted on accounting students at Politeknik Negri Padang (PNP). The data was collected through a questionnaire with total of 346 respondents. The study found that individual factors (attitudes, subjective norms and behavioral controls) have a negative effect on students academis dishonesty. However, situational factors (culture of academic integrity, ambiguity and pressure) did not have a significant effect on the intention to commit an academic fraud. This finding contribute to PNP, especially Accounting department in formulating policies to minimize students’ academic fraud.
Analisis Konten Informasi Dalam Laporan Keuangan, Laporan Kinerja dan Laporan Penyelenggaraan Pemerintah Daerah Sukartini; Amy Fontanella
Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i1.71

Abstract

Local government in Indonesia are obliged to produce at least 3 types of reports namely financial statements (LKPD), accountability reports (LAKIP) and performance report (LPPD). These three types of reports is regulated by different legal rules, using different formats and evaluated by different institutions. This research aims to analyze the information content of local government reports. Some previous research found that the usefulness of information presented on these three types of reports are relatively limited, whereas it requires high cost, involving many human resources and require a lot of infrastructure support. Thereforethe analysis of information presented in thesethree report needs to be done.This research conducted on Sleman and Malang district. The data used in this study were collected through document review, in-depth interviews, observation and focus group discusion. This study found many repetition of information on these three types of reports. This reseach also found inconsistencies of data used in these threereport.
Pengelolaan dan Penyusunan Laporan Keuangan Desa/Nagari Sukartini; Amy Fontanella; Novrina Chandra
Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i1.74

Abstract

Pemerintah desa/nagari mendapat kucuran dana dari pemerintah pusat dalam jumlah yang tidak sedikit. Namun perangkat nagari belum memiliki kompetensi yang memadai dalam mengelola, menatausahakan dan mengelola keuangan nagari. Pengelolaan keuangan memerlukan akuntabilitas dan transparansi kepada public karena dana yang digunakan bersumber dari dana publik. UU No.6 tahun 2015 menjelaskan bahwa pemerintah desa mulai dari tahun 2015 akan memperoleh dana 10% dari total anggaran. Oleh karena itu diperlukan kompetensi yang memadai dari perangkat desa dalam mengelola dan menyusun laporan keuangan untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan. Untuk memudahkan perangkat nagari dalam menyusun laporan keuangan, penelitian ini mengembangkan aplikasi sederhana dalam penyusunan laporan keuangan nagari dengan basis Microsoft excel. Penggunaan aplikasi sederhana ini juga dapat meminimalkan kemungkinan terjadinya kesalahan dalam penyusunan laporan keuangan seperti kesalahan dalam perhitungan yang selama ini dilakukan melalui proses manual. Hasil penelitian ini menunjukkan berdasarkan proses pendampingan dalam menggunakan aplikasi, perangkat pengelola keuangan nagari merasa terbantu dalam melakukan pekerjaannya.
Penerapan E-Learning ¬Platform Google Classroom Untuk Menjawab Tantangan Revolusi Industri 4.0 Yolandari, Andhita; Fithri Meuthia, Reno; Fontanella, Amy
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.114

Abstract

This research is motivated by a change in the learning system as a result of the 4.0 industrial revolution. This research uses the theory of Technology Acceleration Model (TAM) developed by Fred. D. Davis in 1986. The purpose of this study was to investigate the application of the Google classroom e-learning platform to answer the challenges of the Industrial Revolution 4.0. in Accounting Department in the Polytechnic of Padang. Data gethered using a questionnaire. The population of the study were active students in the Accounting Department of the State Polytechnic of Padang in the 2018/2019 school year with cluster sampling and 241 respondents. The results of this study indicate that perceived usefulness has a positive and significant effect on student interest in using google classroom, and perceived ease of use has a positive and significant effect on student interest in using google classroom. Based on the results of this study indicate several things that must be considered by the Accounting Department of the Padang State Polytechnic before applying the use of technology.
From Kampus To Kampung : Sebuah Langkah Kecil Membangun Akuntabilitas Nagari Amy Fontanella; Akhnof Tria Kurnilah; Freshy Indrianti; Haniva Dela Gusta; Rido Putra; Gusranti Yuvitasari
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 2 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 2 Bulan Oktober 2018
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1179.659 KB) | DOI: 10.24036/economac/vol2-iss4/76

Abstract

This community service activity was conducted in Nagari Koto Laweh Kec. Lembang Jaya Kab. Solok Prov. West Sumatra. This activity aims to improve the competence of nagari devices in financial management and the use of Village Finance System (SisKeuDes) application. In addition, this activity also aims to raise awareness and understanding of nagari society on the importance of good financial management. This activity is motivated by problems experienced by partners related to the limited human resources in financial management and weak control of the surrounding community. This activity is carried out through two stages: first, financial management training and workshop on the use of SisKeuDes application for the nagari staff, both public education about household / business finance management. The results of this research are the improvement of nagari capability in implementing financial management, the availability of nagari finance management module which is easy to be understood by the nagari staff, the existence of simple application support in order to facilitate the preparation of nagari government report, draft article, the increasing of understanding and awareness of the importance good financial management.
Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia Viona Azzahra; Elvira Luthan; Amy Fontanella
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.333 KB) | DOI: 10.33087/ekonomis.v4i1.114

Abstract

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.
The Effect of Good Corporate Governance (GCG), Temporary Syirkah Funds, and Profitability on the Performance of the Maqasid of Sharia Commercial Banks in Indonesia Iftikar Arif Yuri; Annisaa Rahman; Amy Fontanela; Syamsurizal Syamsurizal
Review of Islamic Economics and Finance Vol 4, No 1 (2021): Review of Islamic Economics and Finance (RIEF) June 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v4i1.34801

Abstract

AbstractPurpose –This study aims to examine the effect of good corporate governance, temporary syirkah funds and profitability to the performance of maqasid sharia that occurs in Islamic banks registered as sharia commercial banks within a period of five years with purposive sampling methodMethodology - This research type is quantitative research to get the data and information that the authors obtained from several Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2012- 2016. Findings - The results showed that temporary syirkah funds had an effect on the performance of maqasid sharia. While Good Corporate Governance (independent board of commissioners, syariah supervisory board, DPS positions, audit committee), and profitability do not affect the performance of maqasid sharia.Keywords: Good Corporate Governance, independent board of commissioner, syariah supervisory board, DPS positions, audit committee, temporary syirkah fund, profitability, maqasid sharia. AbstractPurpose –This study aims to examine the effect of good corporate governance, temporary syirkah funds and profitability to the performance of maqasid sharia that occurs in Islamic banks registered as sharia commercial banks within a period of five years with purposive sampling method This study aims to explore and categorize research literature on Financial Technology in Islamic Capital Market systematically by mapping and visualizing it through bibliometric analysis using VOSviewer.Methodology - This research type is quantitative research to get the data and information that the authors obtained from several Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2012- 2016. The research from publications that have appeared in journals that are indexed by Google Scholar served as the foundation for the article data used in this study. A reference manager tool called Publish or Perish is used to gather research data. A literature review on the subject we chose was done with the help of the program Publish or Perish.  Findings - The results showed that temporary syirkah funds had an effect on the performance of maqasid sharia. While Good Corporate Governance (independent board of commissioners, syariah supervisory board, DPS positions, audit committee), and profitability do not affect the performance of maqasid sharia.The results show that research on Financial Technology in Islamic Capital Market is separated into 3 terms: Financial Technology, Islamic, Capital Market. The term "Financial Technology" is associated with 168 links with a total link strength of 581. The term "Islamic" has 191 links with a total link strength of 661. The term "Capital Market" has 219 links with a total link strength of 840. While the popular Islamic capital market research was carried out in 2019, namely 134 studies. Novelty – There have been many studies on bibliometric analysis, including bibliometric analysis in the field of economics, bibliometric analysis in Islamic economic research. However, research on financial technology and Islamic capital markets bibliometric analysis of published data specifically to determine research development has not been carried out. Research Limitation This study focuses on the financial technology in Islamic Capital Market in the last 10 years due to time constraint.Research Implication- The study presents how many articles have been published on financial technology in Islamic capital market and its relation to problem areas using VOSviewer.This review can be a basis for further research. Keywords: Good Corporate Governance, independent board of commissioner, syariah supervisory board, DPS positions, audit committee, temporary syirkah fund, profitability, maqasid sharia.
Co-Authors Afridian Wirahadi Ahmad Afridian Wirahadi Ahmad Akhnof Tria Kurnilah Aminuyati Anda Dwiharyadi Annisa Ghaida, Indri Annisa Rahman April, Reza Armel Yentifa Chandra, Novrina Desi Handayani Eddy R Rasyid Elvira Luthan Endrawati Ermataty Hatta5 Fera Sriyunianti Fithri Meuthia, Reno Freshy Indrianti Furqani, Nurmeita Gusranti Yuvitasari Gustati Gustati Haniva Dela Gusta Hariani, Rita Harmayuni, Vella Hidayatul Ihsan Iftikar Arif Yuri Irda Rosita Irma Suryani Indra Mardiyah, Al Aina Ul MARIA BINTANG Monica Verginia Octa Azzani, Olivia Putri, Faradilla Almeyda Putri, Sanniyah Alya Rahmat Febrianto Ramadhani, Rahmatullaili Silvia Ningsih Sriyuniati, Fera Sukartini Ulfi Maryati Vella Harmayuni Viona Azzahra Wiwik Andriani Wulan Dwi Putri Yolandari, Andhita Yuhefizar Yuhefizar Yusak Maryunianta Yusnani Yusnani Zahara Zahara Zalida Afni Zulyanda, Yogi