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All Journal Wahana Riset Akuntansi Journal of Biology Education SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Akademi Akuntansi (JAA) Jurnal Pajak dan Keuangan Negara (PKN) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Jurnal Eksplorasi Akuntansi (JEA) Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Jurnal Nuansa Karya Akuntansi
Deviani Deviani
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Kompetensi Amil dan Akuntabilitas terhadap Kepercayaan Muzakki pada LAZISMU Payakumbuh Bayu Putra; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.725

Abstract

The problem in this study is that the trust of muzakki in paying their zakat to LAZISMU Payakumbuh is still low. The purpose of this study was to determine the effect of amil competence and accountability on muzakki's trust in LAZISMU Payakumbuh. This type of research is quantitative. The population in this study were all muzakki at LAZISMU Payakumbuh. The population technique used is accidental sampling. Accidental sampling is a sampling technique based on chance. The data analysis technique used the t-test and F-test techniques. Based on the data analysis and discussion that has been described previously, it can be concluded that amil competence has no significant effect on muzakki's trust, this can be seen from the T-test of the Amil competence variable having a significance value of 0.625 > 0.05, thus the first hypothesis in this study was rejected. so that the competence of amil has no significant effect on the level of trust in muzakki and accountability has a significant effect on the trust of muzakk seen from the results of the T test the accountability variable has a significance value of 0.002 > 0.05, thus the second hypothesis in this study is accepted. so that accountability has a significant effect on the level of trust in muzakki.
PENINGKATAN KOMPETENSI PERANGKAT NAGARI KOTO BARU SIMALANGGANG MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS DIGITAL Elvi Rahmi; Aimatul Yumna; Deviani Deviani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17807

Abstract

Provinsi Sumatera Barat menggunakan istilah Nagari untuk menyebut desa, dimana nagari merupakan lembaga pemerintah dan sekaligus merupakan lembaga pemberdayaan masyarakat. Sebagai lembaga kesatuan masyarakat, nagari dituntut untuk mampu melaksanakan pemerintahan yang bersifat good governance. Sesuai UU No.6 tahun 2014, pemerintah desa memperoleh dana 10% dari total anggaran Pemerintah yang harus dikelola untuk program pengembangan desa. Untuk memastikan dana desa ini dimanfaatkan dengan baik, diperlukan suatu sistem pelaporan keuangan desa. Akan tetapi, penelitian sebelumnya menunjukkan bahwa perangkat nagari belum memiliki kompetensi yang belum memadai dalam mengelola dan melaporkan keuangan nagari secara baik dan akuntabel. Kegiatan PKM (Program Kemitraan Masyarakat) ini bertujuan untuk meningkatkan pengetahuan dan ketrampilan perangkat Nagari Koto Simalanggang untuk melakukan pencatatan laporan keuangan dana desa menggunakan aplikasi digital, terutama SISKEUDES. Kegiatan PKM dilaksanakan pada tanggal 5 Agustus 2023 bertempat di Kantor Wali Nagari Koto Baru Simalanggang  Kecamatan Payakumbuh Kabupaten Lima Puluh dihadiri oleh semua perangkat Nagari dan kepala jorong. Jumlah peserta pelatihan sebanyak 12 orang. Metode pelatihan yang diberikan berbentuk bimbingan terpadu, dimulai dengan melakukan pre-test terkait kemampuan peserta mengenai pengelolaan keuangan nagari, kemudian dilanjutkan dengan pemberian materi diselingi tanya jawab dan diskusi. Akhir pelatihan peserta melakukan post-test untuk mengukur peningkatan kompetensi peserta dalam memahami materi pelatihan yang diberikan. Setelah mendapatkan pelatihan dari kegiatan ini, dapat dilihat peningkatkan pemahaman dan ketrampilan perangkat Nagari secara signifikan. Hasil kegiatan PKM ini diharapkan dapat mewujudkan transparansi dan akuntabilitas pengelolaan keuangan desa.
Pengaruh Faktor Politik dalam Pengungkapan Transparansi Informasi Website Pemerintah Daerah: Studi Empiris Kabupaten/Kota Pulau Jawa dan Bali Periode 2017-2020 Mega Mistika; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.825

Abstract

This research aims to determine the effect of political factors such as political strength and political competition level on transparency information of local government websites in Java and Bali. The sampling techniques used was purpose sampling with a total of 122 local government websites using multiple linear regression with the help of IBM SPSS 23 software. This result shows that political strength and political competition level does not affect the transparency of local government. There is no effect on transparency when the pressure from public and political party were high. In addition, people must remain wary of information from local government to hold them accountable.
Pengaruh Kompetisi Politik dan Kekuatan Politik terhadap Transparansi Pengelolaan Keuangan Daerah Fadila Sri Mulyati; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.875

Abstract

This study aims to determine the effect of political competition and political strength on the transparency of district/city regional financial management on the island of Sumatra. This type of research is quantitative research, the type of data using secondary data. The population in this study were 154 districts/cities on the island of Sumatra with a total sample of 125 samples for one year of observation namely 2021. The data analysis technique used in this study was multiple regression analysis. The results of this study are that political strength has a significant negative effect on the transparency of regional/cities on the island of Sumatra in 2021. However, the political competition variable has no effect on the transparency of regional financial management in districts/cities on the island of Sumatra in 2021.
Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia Sindy Putri Nur Rahmadanni; Deviani Deviani
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.23647

Abstract

Purpose: The study aims to examine and analyze the effect of democracy, political strength and local government size on transparency of provincial local government in Indonesia. Methodology/Approach: The study used quantitative methods. The secondary data was collected from provincial local government in Indonesia from 2018 to 2020. Transparency of ptovincial was measured using the result of monitoring and evaluation of public information from the Commission of Information for Indonesia (Komisi Informasi Indonesia). Findings: The study finds that democracy and local government size had a positive effect on transparency of provincial local government in Indonesia and the political strength has no effect on transparency of provincial local government in Indonesia. Practical and Theoritical Contribution/Originality: This study contributes to add insight and knowledge in the field of accounting, especially in public sector accounting about the factors that influence transparency in the local government.
Pengembangan ecoprint talang sarumpun di Nagari Talang Babungo kabupaten Solok Deviani Deviani; Jean Elikal Marna; Mega Asri Zona; Irdha Yusra; Weni Nelmira
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21613

Abstract

Abstrak Nagari Talang Babungo adalah sebuah desa di Kecamatan Hiliran Gumanti, Kabupaten Solok, Sumatera Barat. Nagari Talang Babungo merupakan  nagari yang memiliki bentang alam pertanian dan hutan yang memilki potensi wisata nagari. Selain potensi wisata, Nagari Talang Babungo memiliki produksi kain ecoprint yang merupakan manifestasi dari keindahan Nagari Talang Babungo ke kanvas dalam bentuk kain. Pengembangan Batik Ecoprint merupakan program pengembangan nagari yang di paparkan pada RPJM Nagari Talang Babungo tahun 2021-2026 sebagai potensi nagari yang dikelola melalui Badan Usaha Milik Nagari (BUMNag)Talang Sarumpun dengan menawarkan konsep berbasis pada isu lingkungan dan ekonomi berkelanjutan. Namun demikian, masih banyak permasalah yang ditemui, seperti permasalahan pada proses produksi, pemasaran produk, dan manajemen keuangan. Pada kegiatan pengabdian ini, dilakukan Pelatihan Inovasi Desain Kain Ecoprint Talang Sarumpun. Hal ini dikarenakan motif batik dari bahan baku yang berasal dari alam bisa menjadi kelemahan karena membuat kain ecoprint tidak bisa diproduksi seragam. Namun kegiatan pengabdian ini ingin menjadikan hal tersebut sebagai kekuatan dengan tujuan menjadikan batik ecoprint menjadi unik dan memiliki ciri khas. Ciri khas tersebut sebagai pembeda kain ecoprint Talang Sarumpun dengan ecoprint produksi UMKM lainnya. Selain itu, pelatihan ini juga menghasilkan desain khas yang kemudian menjadi logo yang bisa di aplikasikan pada setiap produk kain ecoprint Talang Babungo. Kata kunci: desain; BUMNag; ecoprint. Abstract Nagari Talang Babungo is a village located in Hiliran Gumanti District, Solok Regency, West Sumatra. Nagari Talang Babungo is a village that has agricultural and forest landscapes which have tourism potential. Apart from tourism potential, Nagari Talang Babungo has eco-print production which is a manifestation of the beauty of Nagari Talang Babungo on canvas in the form of fabric. The development of Ecoprint Fabric is a village development program outlined in the 2021-2026 Nagari Talang Babungo as a village potential which is implemented through the development of BUMNag Talang Sarumpun by offering concepts based on sustainable environmental and economic issues. However, there are still many problems encountered related to production, marketing, and financial management. In this community service activity, Talang Sarumpun Ecoprint Fabric Design Innovation Training was carried out. Batik from raw materials that come from nature can be a weakness because it means that eco-print fabric cannot be produced uniformly, but this can be a strength by highlighting that this is what makes eco-print fabric unique and has distinctive characteristics. This characteristic differentiates Talang Sarumpun eco-print fabric from other ecoprints produced by SMEs. Apart from that, this community service activity also produces a distinctive design which then becomes a logo that can be applied to every Talang Babungo eco-print fabric product. Keywords: design; BUMNag; ecoprint.
Pengaruh Alokasi Dana Desa (ADD) terhadap Tingkat Kemiskinan Masyarakat Desa Melalui Pertumbuhan Ekonomi Sebagai Variabel Intervening Ica Maulidna Fatimah; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.876

Abstract

This study aims to examine the effect of village fund allocation on poverty levels through economic growth. This research is an empirical study of districts/cities in the ten poorest provinces in Indonesia in 2021. This type of research is causal quantitative. The type of data used is secondary data. The secondary data used is data and information on village fund allocations, poverty rates and economic growth through the official BPS website and the village ministry. Methods of data analysis using Path Analysis (Path Analysis). The results of the research on the variable allocation of village funds with a probability value of 0.157 > 0.05, the allocation of village funds has a positive and insignificant effect on the poverty level of rural communities. The village fund allocation variable has a probability value of 0.375 > 0.05, so the village fund allocation has no positive and significant effect on economic growth. The economic growth variable with a probability value of 0.000 <0.05, means that economic growth has a negative and significant effect on the poverty level of rural communities. Hypothesis testing obtained a calculated t value = 1.1769 < t table 1.65 with a significance level of 0.05, so it can be concluded that the mediation coefficient is 0.030 and there is no intervening influence. The results obtained show that economic growth as an intervening variable has a positive and insignificant effect on the poverty level of rural communities.
Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi: Studi Empiris pada Daerah Tertinggal di Indonesia pada Tahun 2019-2020 Muhammad Fadhil Zain; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1052

Abstract

This research aims to provide empirical evidence regarding the influence of village fund allocation on economic growth in underdeveloped regions in Indonesia in 2019-2020. This research uses quantitative descriptive methods and is grouped into causative research. The population in this research is the allocation of village funds to disadvantaged areas in accordance with Presidential Decree Number 63 of 2020 concerning the Determination of Disadvantaged Regions for 2020-2024, which consists of 62 districts. The sampling technique in this study used a saturated sample technique, where the number of samples in this study was 62 samples with a total sample size of 124 samples. The type of data used is secondary data obtained from the recapitulation of the 2019-2020 BPS Indonesia survey report. The data analysis method uses simple linear regression analysis. The results of this research show that village fund allocation has a positive and significant influence on the economic growth of underdeveloped regions in Indonesia in 2019-2020.
Dampak Tata Pemerintahan yang Baik terhadap Kepercayaan Masyarakat Kabupaten Pasaman Nurhatika Nurhatika; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1082

Abstract

This research aims to find out how much impact good governance has on the trust of the people of Pasaman district. This research uses legitimacy theory. The population of this study was the people of Pasaman district and data collection was carried out using a questionnaire which was distributed directly to 400 people of Pasaman district who were at least 17 years old, had a minimum of high school education, and people who had had dealings with the government. The research results show that 77.4% of good governance variables can influence public trust variables while the rest are influenced by other variables.
Pengaruh Good Governance dalam Pengelolaan Dana Desa Terhadap Kepercayaan Masyarakat: Suatu Persepsi dari Masyarakat di Kecamatan Pantai Cermin Della Yuni Arianti; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1143

Abstract

This study aims to determine the effect of good governance (perceived accountability, perceived transparency, and perceived responsiveness) in the management of village funds in Pantai Cermin District on public trust. This type of research is causative with a quantitative approach. The population in this study was the people of Pantai Cermin District with a sample of people who were or had completed their education at tertiary institutions. Primary data in this study were collected by distributing a 5-point Likert scale questionnaire. SPSS software version 24 is used as a tool in processing research data and multiple linear regression analysis is used as a data analysis technique in this study. The results of the study show that perceptions of accountability have no partial effect on public trust; conversely, perceptions of transparency and responsiveness influence public trust. Simultaneously the three components of good governance affect the community's trust in the village government in Pantai Cermin District.
Co-Authors Ahmad Rahbani Sulaiman S Aldianor, Aldianor Angrainy, Chindy Askariyah, Askariyah Bayu Putra Charoline Cheisiviyanny Charoline Cheisviyanny Daeli, Karolina Della Yuni Arianti Dian Fitria Handayani Elvi Rahmi Fadila Sri Mulyati Fibriani, Rani Fitri, Ika Julia Galuh Fajar Delanno Gessa Gessa Gita Gusriantika Gulo, Maria Selta Kurnia Murni Handayani, Rispa Ica Maulidna Fatimah Indah Siti Aisyah Erwis Irdha Yusra Jasiah Jasiah Khofifah Khofifah Lamiang, Lamiang Marna, Jean Elikal Mayar Afriyenti Mega Mistika Melaweny, Melaweny Muhammad Fadhil Zain Muhammad Rizal Mulya, Ardyzal Nugrahaningsih Wahyu Harini, Nugrahaningsih Wahyu Nurhatika Nurhatika Palias, Sosiopater Parwati, Eka Qaira, Miftahul Riwun, Riwun Riyana, I Kadek Rizki, Muhammad Fadhillah Rizky Zikri Sandunaez Roziqin, Muhammad Arif Safitri, Tiara Selvia Selvia Sindy Putri Nur Rahmadanni Siti Hariati Hastuti Suci Novalia Supriyanto Supriyanto Triadi, Defri Trini Wulandari Vita Fitria Sari Weni Nelmira Wulandari, Baiq Yuliandita Yelia Findy Tiara Yolanda Sari Hendra Yolandafitri Zulfia Yumna, Aimatul