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All Journal Jurnal Kajian Manajemen Bisnis JAM Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Riset Akuntansi Terpadu EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Vokasi Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Entrepreneurship and Small Business Research Jurnal Penelitian dan Pengabdian Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat JIMEKA

Gustati Gustati

Politeknik Negeri Padang

Author-ID : 271412

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Security, Privacy dan Familiarity terhadap Minat Penggunaan Aplikasi Samsat Digital Nasional (Signal) dengan E-Trust sebagai Variabel Intervening Reno Fithri Meuthia; Ferdawati; Gustati; Desi Handayani; Reni Endang Sulastri
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5759

Penelitian ini dilakukan untuk mengetahui minat masyarakat untuk menggunakan aplikasi signal dengan menggunakan variabel security, privacy, familiarity, dan e-trust sebagai variabel intervening. Hasil penelitian menunjukkan bahwa variabel security yang paling besar dalam membentuk kepercayaan masyarakat untuk menggunakan aplikasi Signal, diikuti oleh variabel privacy. Selanjutnya variabel familiarity terbukti tidak signifikan dalam mempengaruhi minat untuk aplikasi Signal. Rendahnya pengaruh familiarity menunjukkan walaupun masyarakat tidak mengalami kesulitan dalam penggunaan aplikasi ini, tapi ternyata hal tersebut tidak serta merta meningkatkan minat masyarakat untuk menggunakan aplikasi Signal. Untuk mengatasi hal ini, sebaiknya pihak kepolisian dan samsat kota Padang dapat melakukan sosialisasi untuk memperkenalkan aplikasi Signal pada masyarakat, mengedukasi masyarakat bahwa dengan menggunakan aplikasi Signal dapat menghemat waktu dan tenaga ketika membayar pajak kendaraan bermotor, sehingga target pemerintah untuk menciptakan cashless society dapat diwujudkan

Bimtek Penyusunan Laporan Keuangan dengan Menggunakan Aplikasi berbasis Database pada BUMNag Madani Fera Sriyunianti; Wiwik Andriani; Gustati -; Firman Surya
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 4 No 1 (2022)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Di era 4.0 ini, perkembangan teknologi dan informasi sangatlah cepat di berbagai bidang, salah satunya di bidang akuntansi. Penggunaan teknologi informasi, baik pada entitas berskala kecil, menengah maupun besar, serta oleh masyarakat pada umumnya, dapat memudahkan kegiatan operasional maupun sehari-hari secara ekonomis, efektif dan efisien. Salah satu entitas ekonomi yang membutuhkan teknologi informasi adalah BUMNag Madani yang terletak di nagari Lubuk Malako, Solok Selatan. Saat ini BUMNag Madani masih melakukan pencatatan secara manual dengan pembukuan sederhana serta sitem informasinya belum terintegrasi. Padahal apabila dilihat dari segi kegiatan operasionalnya, entitas ini sangat membutuhkan suatu aplikasi akuntansi yang dapat mempermudah penyusunan laporan keuangan. Tujuan pengabdian ini adalah memberikan pelatihan mengenai penyusunan laporan keuangan dengan menggunakan aplikasi berbasis database. Khalayak sasarannya adalah para seluruh pegawai BUMNag Madani, khususnya bagian bendahara BUMNag. Kegiatan yang dilakukan adalah memberikan pelatihan mengenai penyusunan laporan keuangan, membuatkan aplikasi berbasis database untuk penyusunan laporan keuangan, serta melakukan bimtek penggunaan aplikasi penyusunan laporan keuangan berbasis database tersebut. Selain itu juga dilakukan diskusi mengenai praktek serta solusi terkait pencatatan dan pelaporan keuangan yang ada. Hasil dari pengabdian ini adalah, adanya pemahaman mengenai pencatatan dan pelaporan keuangan serta penggunaan aplikasi akuntansi berbasis akuntansi. Selain itu, diperoleh informasi lebih lanjut bahwa kebutuhan aplikasi akuntansi tidak hanya pada satu unit bisnis saja, tetapi juga untuk keseluruhan unit yang ada.

Analisis Perbandingan Prediksi Kebangkrutan Bank Syariah Dan Bank Konvensional Menggunakan Altman’s EM Z- Score Model Agnes Anggun Minati; Gustati; Hidayatul Ihsan
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.90

The development of Islamic banks in Indonesia increasingly shows that Islamic banks are ready to become competitors for conventional banks. Islamic banks that use margin systems or profit sharing whereas conventional banks use interest systems give rise to different expectations. It is possible to have a difference in terms of bankruptcy prediction using the Altman EM Z-Score Model ratio. The Altman EM Z-Score Model is a modification of the Altman ratio in 2002 that is used for non-manufacturing companies and has not gone public. This final project aims to analyze the comparison of predictions of bankruptcy of conventional Islamic banks and banks using Altman's EM Z-Score Model for the period 2012-2014. This type of research is descriptive comparative research. The sample used was 11 Islamic Commercial Banks and 23 Conventional Commercial Banks selected using the purposive sampling method. Data analysis techniques use different tests in whitney SPSS version 20. Based on the results of Z '' - Score shows that Indonesian banks are in a healthy state, but Islamic banks are more stable than conventional banks, while the results of whitney test show there are differences in working capital to total assets, retained earnings to total assets, EBIT to total assets, but there is no difference in the book value of equity to total liabilities of Islamic banks and conventional banks.

Penilaian Kapasitas Koperasi Jasa Keuangan Syariah (KJKS) untuk Penguatan Institusi Variyetmi Wira; Gustati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 2 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Developing Koperasi Jasa Keuangan Syariah (KJKS) is a priority program of the city government to reduce poverty though rural micro enterprises empowerment in the area of Padang city by creating KJKS BMT (Koperasi Jasa Keuangan Syariah Baitul Maal Wat Tamwil). The aim of this research is to assess the KJKS BMT capacity based on explorative case study and primary data collection through questionaire distribution to the total sample of 103 KJKS BMT village. The results show that 66% KJKS BMT village have Good capacity and only 5.8% KJKS BMT village have Very Good capacity. Some proposed recommendation to increase capasity are: improving cooperation with other private institutions based on Islamic principles, increasing theKJKS BMT village capital, and managing business risks, particularly in dealing with cases of non financial performance. Abstrak Koperasi Jasa Keuangan Syariah (KJKS) merupakan program prioritas dari pemerintah kota Padang untuk dapat menanggulangi kemiskinan dengan memberdayakan usaha mikro berbasis kelurahan yang kemudian dikenal dengan KJKS BMT (Koperasi Jasa Keuangan Syariah Baitul Maal Wat Tamwil). Tujuan penelitian adalah menilai kapasitas KJKS BMT dengan metode penelitian exploratif yang bersifat studi kasus dengan mengumpulkan data primer melalui penyebaran kuisioner pada total sampel sebanyak 103 KJKS BMT Kelurahan. Hasil penelitian memperlihatkan bahwa 66% KJKS BMT Kelurahan memiliki kapasitas Baik dan hanya 5,8% KJKS BMT Kelurahan memiliki kapasitas Sangat Baik. Beberapa rekomendasi untuk meningkatkan kapasitas KJKS adalah meningkatkan kerjasama dengan lembaga swasta lainnya berdasarkan prinsip syariah, meningkatkan permodalan KJKS BMT dan mengelola resiko pembiayaan bermasalah.

Pengaruh Financing To Deposit Ratio (FDR), Risiko Pembiayaan, Kecukupan Modal, Dana Pihak Ketiga, Suku Bunga, dan Inflasi Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Kamelia; Eliyanora; Gustati
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.83

This study aims to examine the effect of financing to deposit ratio (FDR), financing risk, capital adequacy, third-party funds, interest rates, and inflation on profitability of Islamic Commercial Banks in Indonesia. The independent variables used in this study are financing to deposit ratio (FDR), financing risk, capital adequacy, third-party funds, interest rates, and inflation. The dependent variable is the profitability that measured using the return on assets (ROA). The study population are 13 Islamic Commercial Banks that registered in the Financial Services Authorities and Indonesian Bank during 2013-2017. Determination of sample was made by applying purposive sampling method and obtaining the sample of 9 Islamic Commercial Banks. Analysis of data used is multiple regression with the help of SPSS version 20. The results showed that financing risk had a significant effect on profitability, while financing to deposit ratio (FDR), capital adequacy, third-party funds, interest rates, and inflation had no significant effect on profitability.

LITERASI KEUANGAN SYARIAH SEBAGAI PEMODERASI RELIGIUSITAS DALAM MEMPENGARUHI MINAT MENGGUNAKAN PRODUK KEUANGAN SYARIAH: - Gustati Gustati; Dian Rahmiati; Reni Endang Sulastri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5946

Penelitian ini adalah penelitian survey, bertujuan memberikan bukti empiris tentang Literasi Keuangan Syariah dalam memoderasi pengaruh Religiusitas Terhadap Minat Menggunakan Produk Keuangan Syariah pada mahasiswa Akuntansi PNP angkatan 2018-2022 dan telah mengambil matakuliah Akuntansi Perbankan. Pengambilan sampel menggunakan rumus slovin. Pengumpulan data menggunakan kuisioner dengan skala likert 1-5, dan didistribusikan melalui media g-form, serta memuat 9 pernyataan Literasi Keuangan Syariah dengan indikatornya pengetahuan, kemampuan, sikap, dan kepercayaan; 6 pernyataan Religiusitas dengan indikatornya praktik agama, keyakinan, pengalaman, pengetahuan agama,dan konsekuensi, serta 6 pernyataan Minat Menggunakan Produk Keuangan Syariah dengan indikatornya kognisi, emosi, dan konasi. Analisis data menggunakan regresi sederhana untuk menguji pengaruh Religiusitas ataupun Literasi Keuangan Syariah terhadap Minat Menggunakan Produk Keuangan Syariah, dan Moderated Regression Analysis (MRA) dengan metode Selisih Nilai Mutlak untuk menguji Literasi Keuangan Syariah sebagai pemoderasi Hasil penelitian adalah baik variabel Religiusitas ataupun Literasi Keuangan Syariah berpengaruh terhadap minat menggunakan produk keuangan syariah. Hal ini ditunjukkan hasil signifikansinya masing-masingnya 0.000. Namun Literasi Keuangan Syariah tidak dapat memoderasi Religiusitas dalam mempengaruhi minat untuk menggunakan produk keuangan syariah, yang ditunjukkan oleh tingkat signifikansinya 0.649. Minat menggunakan produk keuangan syariah tidak sepenuhnya dipengaruhi oleh literasi keuangan yang dimikili, namun ada faktor lain yang mempengaruhinya dan tidak dimasukkan dalam penelitian ini.

Investigating Financial Reporting Practices in Hybrid Financial Institusions in Indonesia Makmur, Andrew; Fauzi, Nurul; Rosita, Irda; Handayani, Desi; Gustati, Gustati
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Hybrid financial institutions are sociopreneur organizations that carry out business activities with the aim of making profits and helping the community. Although these financial institutions make significant economic and social contributions to society, their financial reporting models still do not adequately present economic and non-economic information. This study aims to understand how financial reporting practices in financial institutions that have two functions or are often called hybrid financial institutions (profit motive and social motive) in Indonesia, especially in customary financial institutions Lumbung Pitih Nagari (LPN) in West Sumatra. The research design uses a case study at a hybrid financial institution of LPN. LPN is a customary financial institution whose main purpose of establishment is to help people who live in a village. In addition, this financial institution is also required to generate profit. The data collection technique is an in-depth interview with informants consisting of managers, communities, and other stakeholders. The results of this study show that LPN Limau Manis as a hybrid financial institution still uses financial reporting practices that are no different from conventional financial institutions in general. The types of financial statements produced following conventional financial institutions consist of income statements, statements of changes in equity, balance sheets, cash flow statements and notes to financial statements. While information about the social functions they perform is not reported in specific reports. It is only reported in a standard format in the form of social activity reports submitted at the General Meeting.

The factors that influence the entrepreneurial decision-making model moderated by Entrepreneurship education Gustati, Gustati; Santi, Elfitri; Endrawati, Endrawati; Oliyan, Fitra
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6388

In implementing Presidential Decree No. 02 of 2022 and Presidential Decree No.08 of 2012, universities as one of the educational institutions in Indonesia include the topic of Entrepreneurship as a compulsory subject in the curriculum. This study aims to provide empirical evidence of the factors that influence the entrepreneurial decision-making model moderated by Entrepreneurship education. This study uses a survey approach, data collection using questionnaires distributed via Google Form. The analysis method used is descriptive analysis, Multiple Regression, and Moderate Regression Analysis. The sample was collected using Purposive Sampling, namely students majoring in Accounting at Politeknik Negeri Padang who have taken Entrepreneurship courses in both D3 and D4 study programs. The results showed that partially the Entrepreneurial Decision was influenced by Profit Expectations, Use of Accounting Information Systems, and Entrepreneurship Education, but was not influenced by the Use of e-commerce. Entrepreneurship Education is able to strengthen entrepreneurial decision making. This research can provide recommendations and evaluations for the government, especially the academics, and entrepreneurs that the importance of Entrepreneurship Education in increasing the growth and development of the economy of Indonesia.

Analysis of the Relationship between Individual Taxpayer Compliance Viewed from Type of Work, Income Level, and Tax Digitalization Ningsih, Triana Zara; Handayani Z, Desi; Gustati, Gustati
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.29177

This study aims to look at the relationship between the type of job, income level, and tax digitization with individual taxpayer compliance. This study is a quantitative research that uses questionnaires as data collection instruments. The population in this study is individual taxpayers registered with several KPPs in Indonesia with a total of 162 respondents. The data were analyzed using the chi square test and contingency coefficient supported by frequency and crosstab. The results of this study prove that there is a positive and significant correlation between the type of work, namely employees and self-employed, and taxpayer compliance. In addition, there is a positive and significant correlation between income levels, both income less than PTKP and income more than PTKP, and taxpayer compliance. A positive and significant correlation was also found between the perception of tax digitization and taxpayer compliance. It is hoped that this study can provide insight into the factors that affect the compliance of individual taxpayers and produce recommendations for tax institutions to improve policies through the type of work, income level, and utilization of digitalization.

The Influence of Financial Ratios, GCG, and Sales Growth on Financial Distress Salsa Bila, Ghina; Putra Ananto, Rangga; Gustati, Gustati
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.29708

The purpose of this study is to investigate how financial distress is impacted by profitability, leverage, institutional ownership, the board of directors, the audit committee, the independent board of commissioners, and sales growth. Secondary data from the 2021–2023 financial statements of companies in the energy and basic material sectors listed on the Indonesia Stock Exchange were used in this study. Purposive sampling was the method utilized, and 72 data were collected based on the study's criteria. Multiple linear regression analysis is done with the SPSS (Statistical Product and Service Solution) version 25 program. Z-SCORE serves as a proxy for the dependent variable financial distress, and the Kolmogorov-Smirnov test, which employs a single sample, demonstrates that it is normally distributed. The study's findings suggest that financial difficulty is influenced by a number of factors, including audit committees, independent boards of commissioners, sales growth, leverage (debt to equity ratio), and profitability (return on assets). Financial distress is unaffected by the board of directors or institutional ownership. Financial distress is simultaneously influenced by sales growth, profitability, leverage, institutional ownership, the board of directors, the audit committee, and the independent board of commissioners.

Co-Authors Agnes Anggun Minati Amy Fontanella Angriani, Ria Annisa Oktaviona Annisa Qatrunnada Armel Yentifa Armel Yentifa Baehaqi Benny Chandra Chandra, Novrina Desi Handayani Dian Rahmiati Dilla Putri Cahyani Dita Maretha Rissi Ditha Maretha Rissi Eka Siskawati Elfitri Santi Eliyanora Eliyanora Elvaretta, Dissa Endrawati Fatimah, Revi Fera Sriyunianti Ferdawati Ferdawati Firman Surya Fitra Oliyan Frima, Rini Handayani Z, Desi Haslina, Welsi Hatta, Ermatati Haykal, Muhammad Hidayatul Ihsan I Gusti Bagus Wiksuana Insani, Anggia De Silva Irda Rosita Jr, Syafira Ramadhea Juliani, Ririn Kamelia Makmur, Andrew Mardiyah, Al Aina Ul MARIA BINTANG Marvita Yenti Syafrida anggaraini Maulina, Vira Megawati Nawara Putri Mitha Rahayu Safira Mustika, Rasyidah Ningsih, Triana Zara Novadilastri, Novadilastri Nurul Fauzi Putra Ananto, Rangga Qatrunnada, Annisa Randy Hardian Randy Heriyanto Reni Endang Sulastri Reni Endang Sulastri Reno Fithri Meuthia Reno Fithri Meuthia Revi Fatimah Safira, Mitha Rahayu Salsa Bila, Ghina Suci Rahmaddani Sadri Suci Rahmaddani Sadri Ulfi Maryati Uzzahraty Andri, Diah Variyetmi Wira Wiwik Andriani Yusnani Yusnani

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