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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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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT UNTUK MENGGUNAKAN SISTEM KEUANGAN DESA (SISKEUDES) Faradilla Almeyda Putri; Amy Fontanella; Desi Handayani
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.249

Abstract

This research aims to examine the factors that influence interest in using the Village Fund Financial System (SISKEUDES). The research method used is a survey with a quantitative approach. Respondents in this research were village officials implementing SISKEUDES. Data collection was carried out using the questionnaire method. Sampling was carried out using the saturation sampling method resulting in 52 respondents. This research uses Structural Equation Modal using Partial Least Square (PLS) as the analysis method. The research results show that partially the quality of human resources and social factors have a positive effect on interest in using SISKEUDES.
Integrasi Pengelolaan Keuangan Dan Laporan Pertanggungjawaban Melalui Aplikasi Sakti (Studi Pada Perwakilan BPKP Provinsi Sumatera Barat) Rita Hariani; Afridian Wirahadi Ahmad; Amy Fontanella
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.282

Abstract

This research aims to see the impact on the use of the SAKTI application on the West Sumatra Province BPKP Representative as well as reviewing how the internal control system practices for the application so that it can provide good integration in the preparation of accountability reports and financial reports. The qualitative approach is the approach used in this research. There are several sources who are the core informants in this research, namely parties who directly use the SAKTI application for each module. The data collection process in this research used interviews, document reviews, and documentation related to the SAKTI application. The research results show that using the SAKTI application makes it very easy for BPKP representatives of West Sumatra Province to make accountability reports and financial reports. Apart from that, since the existence of the magic application, the internal control system over finances has become better
Program Inkubasi UMKM Kota Padang: Penguatan Manajemen Keuangan dan Operasional sebagai Pilar Pertumbuhan Usaha Maya Permata Sari; Amy Fontanella; Menhendri; Novrina Chandra; Haris
Jurnal Pengabdian kepada Masyarakat Indonesia Vol 1 No 3 (2026): April-Juli
Publisher : Samudra Ilmu Indonesia

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas operasional dan keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Padang. Program ini merupakan bagian dari tahap kedua inkubasi UMKM hasil kerja sama antara Politeknik Negeri Padang dan Dinas Koperasi dan UMKM Kota Padang, yang diikuti oleh 60 pelaku usaha. Metode pelaksanaan dilakukan melalui diskusi interaktif, penyampaian materi aplikatif, dan evaluasi melalui post-test. Materi pelatihan mencakup standar mutu dan kualitas produk, analisis SWOT, perhitungan biaya produksi dan penetapan harga jual, tata kelola keuangan, serta manajemen produksi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kemampuan peserta dalam menerapkan prinsip-prinsip manajerial secara sederhana namun efektif. Kegiatan ini juga mendorong penguatan ekosistem UMKM di Kota Padang melalui peningkatan daya saing produk dan efisiensi usaha. Penguatan kapasitas ini berkontribusi positif terhadap pertumbuhan ekonomi lokal melalui penciptaan lapangan kerja dan peningkatan produktivitas sektor informal. Diharapkan kegiatan ini menjadi model kolaboratif yang dapat direplikasi di daerah lain.
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 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 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