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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 JUPIKMAS
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 Other

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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.
Pengaruh Penggunaan Financial Technology, Gaya Hidup dan Pendapatan Orang Tua Terhadap Perilaku Keuangan Mahasiswa Wulan Dwi Putri; Amy Fontanella; Desi Handayani
Akuntansi dan Manajemen Vol. 18 No. 1 (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.v18i1.213

Abstract

This study aims to examine the effect of using financial technology, lifestyle and parental income on student financials behavior. This research was conducted on students of the Accounting Department of the DIII and DIV Study Programs of Accounting at the Padang State Polytechnic. This research method was conducted with a quantitative method using a questionnaire as a research instrument and measured using liket scale. The results of this study indicate that using financial technology affects students' financials behavior, meaning that if someone uses financial technology, it will impact on how he manages his finances. Lifestyle variables are not proven to have an effect on students' financials behavior while parental income has a negative effect on students' financial behavior. This result shows that the higher the income level of parents will reduce the ability of students' financial management behavior. The findings of this study imply that financial technology play an importants role in financials behaviour, the higher the use of financial technology, the better the financial behavior of students. Apart from being a transaction tool in daily activities, fintech can also support student financial activities such as saving, investing for future needs, making necessary payments and supporting business activities that can support income so that they can manage finances properly and precisely.
Pengaruh Big Data Terhadap Value Perusahaan Dengan Keputusan Investasi Sebagai Variabel Intervening Zulyanda, Yogi; Yuhefizar, Yuhefizar; Fontanella, Amy
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.v19i2.291

Abstract

In the current era of digitalization, big data has become one of the most valuable assets for companies to increase efficiency and competitiveness. This research aims to determine the influence of Big Data on Company Nilai with Investment Decisions as an Intervening Variable. The type of quantitative research and population are Technology Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Sampling used a purposive sampling method to obtain 7 companies with a research period of 5 years using quarterly data.The analysis method used is panel data regression to test the direct relationship between variables and SEM to test the mediation relationship. Data processing uses the STATA application. The results of this research show that (a) big data partially has no significant effect on company nilai (b) big data partially has a significant effect on investment decisions (c) partial investment decisions have no significant effect on company nilai (e) big data partially has no significant effect on company nilai with investment decisions as an intervening variable. These findings show that although big data influences investment decisions, its impact on company value is not yet optimal.
Antara Kepatuhan Formal dan Akuntabilitas Substantif: Menilik Pengelolaan Barang Milik Daerah pada Dinas Perhubungan Kota Pariaman Putri Wahyuni; Amy Fontanella; Desi Handayani
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.416

Abstract

Regional asset management stands at the intersection of regulatory compliance and substantive accountability, yet the tension between these two imperatives remains underexplored, particularly under newly enacted regulations. This study investigates the management of regional fixed assets (Barang Milik Daerah/BMD) at Dinas Perhubungan of Pariaman City, evaluated against Regulation of the Minister of Home Affairs Number 7 of 2024. Employing a qualitative case study design, data were gathered through semi-structured interviews with six purposively selected informants, direct observation, and documentary analysis, with validity ensured through source triangulation and assessed against credibility, transferability, dependability, and confirmability criteria. Findings reveal that while all sixteen asset management stages have been formally executed in accordance with regulatory prescriptions, substantive compliance characterized by consistent norm internalization and quality-oriented practices remains partial. Drawing on Compliance Theory, Institutional Theory, and the public accountability framework, this study uncovers a critical institutional decoupling: organizations demonstrate coercive isomorphism in procedural adherence, yet normative and mimetic institutional pressures have not translated into genuine practice transformation. Key deficiencies persist in asset valuation, disposal, inventory accuracy, and management information system utilization. This study contributes a multi-theoretical diagnostic framework for evaluating BMD governance and argues that bridging the compliance–accountability gap requires simultaneous investment in human capacity development, integrated information systems, and strengthened internal oversight.
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 Faradilla Almeyda Putri Fera Sriyunianti Fithri Meuthia, Reno Fitrah Azirial Akbar Freshy Indrianti Furqani, Nurmeita Gusranti Yuvitasari Gustati Gustati Haniva Dela Gusta Hariani, Rita Haris Harmayuni, Vella Hidayatul Ihsan Iftikar Arif Yuri Irda Rosita Irma Suryani Indra Josephine Sudiman Mardiyah, Al Aina Ul MARIA BINTANG Maya Permata Sari Menhendri Monica Verginia Octa Azzani, Olivia Putri Wahyuni Putri, Faradilla Almeyda Putri, Sanniyah Alya Rahmat Febrianto Ramadhani, Rahmatullaili Rita Hariani 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