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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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Problematika Tata Kelola Aset Bersejarah: Studi Kasus di Provinsi Sumatera Barat Indah Siti Aisyah Erwis; 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.v6i1.1351

Abstract

This research aims to find out the governance of historical assets in West Sumatra Province, find out how historical assets should be valued for financial statements in pursuit of good governance. And find out what obstacles and challenges are faced in realizing the governance of historical assets. This type of research is qualitative research so this research uses a combined type of data from primary data and secondary data. Data collection by means of observation, interviews and documentation. Qualitative data analysis techniques occur interactively and take place continuously until completion, so that the data becomes valid by reducing data, presenting data and drawing conclusions. The results of this study are Based on the results of the presentation and discussion, it can be seen that the historic assets in West Sumatra are managed by the West Sumatra Cultural Heritage Preservation Center, the West Sumatra Culture Office and the local city / district education and culture office are as follows The governance of historic assets that have been implemented by the cultural heritage preservation agency and the West Sumatra provincial government is in accordance with the theory of Good Governance.
Pengaruh Media, Pelatihan Akademik dan Kenalan Auditor terhadap Stereotipe Auditor: Studi Empiris pada Mahasiswa Akuntansi di Perguruan Tinggi Negeri Kota Padang Gessa Gessa; 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.v6i2.1361

Abstract

The purpose of this study was to determine how the influence of media, academic training, and having auditor acquaintances on auditor stereotypes. The sample in this study were Accounting Students at State Universities in Padang City. Sampling was carried out using purposive sampling technique. The questionnaire was distributed to 332 Accounting Students at State Universities in Padang City. The statistical method used in this research is multiple regression analysis. The results of this study indicate that there is a significant influence of media, academic training, and having auditor acquaintances on auditor stereotypes. The major influence is on academic training as a source of knowledge information about perceptions of the auditor profession being the main information that can reduce the gap between public expectations of the auditor profession and the reality of auditor performance because students' views on audit responsibilities and other professional values change significantly after students take additional audit courses. The implication of this study is that when we have more information about a profession, it will improve our views about the profession and can increase students' intention to enter this profession.
Eksplorasi Tantangan BPK Terkait Audit SDGs: Studi Kasus BPK Perwakilan Provinsi Sumatera Barat Gita Gusriantika; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1583

Abstract

This research aims to find out how the highest audit institution in West Sumatera (BPK) applies various strategies to audit SDGs implementation and the challenges they face (Case Study of BPK Representative of West Sumatra Province). This research is research with a qualitative approach using phenomenological research. This research looks at and listens more closely and in detail to individual explanations and understanding of their experiences and explores meaning through exploring the experiences of the subjects studied. Researchers in this study collected data through interviews with BPK auditors for West Sumatra Province. The results of the research state that BPK auditors have understood the potential challenges that exist, but have not been able to maximize SDGs audit performance, especially in the field of poverty. There is still little research regarding SDGs Audit Challenges carried out by BPK auditors. And researchers conducted research in the West Sumatra Province area, where in this area the research carried out by researchers was something new. This research has a contribution, namely that based on the research results, it can pay attention to strategies in auditing the implementation of SDGs, especially in the field of poverty, and can be an inspiration for anyone to carry out similar research.
Penggunaan Informasi Anggaran dan Keuangan oleh Politisi di Parlemen Yelia Findy Tiara; 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.v6i2.1585

Abstract

This research aims to find out how budget and financial information is used by politicians in parliament (case study of the Regional People's Representative Council (DPRD) Agam District). This research is qualitative research using a descriptive approach. This research emphasizes processes and meanings that are not measured but places more emphasis on the socially constructed nature of reality, the close relationship between the researcher and the subject and forming an investigation that contains value. Researchers for this research collected data through interviews with members of the Agam Regency DPRD. The results of this research state that budget and financial information is really needed, but Agam District DPRD members have not been able to use these reports optimally. There is still little research on the use of budget and financial information by members of the Regional People's Representative Council (DPRD). And the researchers conducted research in the Agam Regency area, where in this area the research carried out by the researchers was something new. This research has a contribution in that, based on the research results, it can improve the work patterns or composition of DPRD members in the budget sector, so that it can create a better budget
Implementasi Nilai-Nilai Moderasi Beragama Melalui Kegiatan Huma Tabela di Desa Tumbang Tanjung Jasiah, Jasiah; Triadi, Defri; Riwun, Riwun; Roziqin, Muhammad Arif; Khofifah, Khofifah; Aldianor, Aldianor; Deviani, Deviani; Parwati, Eka; Riyana, I Kadek; Lamiang, Lamiang; Melaweny, Melaweny; Selvia, Selvia; Palias, Sosiopater
Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Vol 3 No 2 (2023): JIPPM - Desember 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jippm.162

Abstract

Keragaman agama di Indonesia merupakan kekayaan namun juga potensi konflik. Konflik sosial berbasis agama telah mengancam persatuan dan harmoni bangsa. Untuk mengatasi hal ini, diperlukan pendekatan moderasi beragama. Pengabdian ini bertujuan untuk menerapkan moderasi beragama melalui kegiatan "Huma Tabela" di Desa Tumbang Tanjung. Metode yang digunakan ialah Pendekatan Participatory Action Research (PAR) dalam pelaksanaan program ini. Pendekatan ini melibatkan semua pemangku kepentingan untuk merencanakan, melaksanakan, dan mengevaluasi perubahan sosial. Mahasiswa KKN berperan sebagai fasilitator dalam mendukung masyarakat setempat dalam pembelajaran dan pengajaran nilai-nilai moderasi beragama kepada anak-anak. Kegiatan sosialisasi moderasi beragama dilakukan di SMPN 3 Pulau Malan, termasuk materi tentang toleransi, anti kekerasan, dan komitmen kebangsaan, ditambahkan dengan menonton film-film yang mengandung unsur penguatan moderasi beragama, kemudian dilanjutkan dengan tanya jawab untuk melihat pemahaman anak-anak terhadap materi yang disampaikan. Setelahnya, anak-anak difasilitasi ruang belajar tambahan yakni Huma Tabela (rumah pemuda) yang berada di secretariat PKK desa Tumbang Tanjung, Huma Tabela difungsikan sebgai tempat belajar mengajar tambahan berupa ilmu agama, umum, serta menjadi wadah implementasi moderasi beragama pada anak-anak tanpa memandang latar belakang agama. Hasil pelaksanaan pengabdian kepada masyrakat khususnya pada anak-anak adalah antusias anak-anak dalam mengikuti dan memperhatikan materi yang disampaikan tentang moderasi beragama. Harapan kedepannya dengan adanya sosialisasi moderasi beragama serta Huma Tabela sebagai wadah belajar tambahan dapat memberikan wawasan yang luas kepada anak-anak sehinggga dapat mengimplementasikan kehidupan moderasi beragama dengan cara hidup rukun, toleransi, anti kekerasan dan saling menghormati pada sesama.
Peran Masyarakat Desa Manggung dalam Pengawasan Dana Desa Handayani, Rispa; Deviani, Deviani
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.125422

Abstract

AbstractPurpose – This research aims to contribute to literature and evaluation for related parties by finding out the role of the Manggung Village community in monitoring village funds  Design/methodology/approach – This research is qualitative research with a case study approach. Data was collected through interviews and Focus Group Discussions with BPD member communities, self-help member communities, Musrenbang member communities and pure communities with a total of 32 informants.Findings – The research results provide an overview of the accountability stages where the information stage illustrates that there are limitations in information publication and some information publications are only for community groups that are pro towards the Village Government, making the information provided a mere formality. The discussion stage showed that the intensity of discussions between village community representatives and the Village Government was high, but the quality of the discussions was felt to be low. Some finalization of deliberation results were only represented by certain communities who ended up in a different program than before the finalization. Meanwhile, the provision of consequences by village communities is relatively low. The contributing factor is that people do not trust community representatives and audit bodies because they are seen as working together. A family system that is still strong reduces the provision of consequences. And the public also does not understand the mechanisms and complaints services for irregularities found.Originality/value – This research provides a clearer picture than previous research, because there are differences in cases and data collection methods using Focus Group Discussions which reveal the practice of creating accountability at the Village Government level. Education and evaluation not only for the community but also for the village government.Research limitations/implications – This research is not free from shortcomings and limitations, where this research only adds a few informants from previous research. Research informants described the existence of pros and cons which made it difficult to draw conclusions from the interview results. The need for additional data from observation and documentation to support research results.
Potential Loss From Parking Levies Sari, Vita Fitria; Cheisviyanny, Charoline; Deviani, Deviani
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1814

Abstract

The existence of abundant illegal parking attendants in the city of X causes a leakage of parking revenue. The phenomenon of loss in parking levies encourages us to conduct this research. This research is an exploratory research with a quantitative descriptive approach to calculate the potential of parking loss in X city. Data were collected through interview and observation which never been done. We interviewed illegal parking attendants from 4 sub-districts by using convenience sampling which never been used before. This study found that the optimal potential of parking levies in a year reached IDR 8.682.868.820,- while the average realization of parking levies within five years was only IDR 1.427.539.500.- per year. This means that only 16.44% of potential parking levies are realized in a year. So there are still 83.56% potential parking levies haven't been recognized. It shows that local governments have not been able to identify the number of potential parking levies and impress parking mismanagement.
Akuntabilitas Keuangan Desa: Perspektif Masyarakat pada Pemerintah Nagari Panyakalan Kecamatan Kubung Kabupaten Solok Mulya, Ardyzal; Deviani, Deviani
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.63

Abstract

This research aims to determine village financial accountability from the perspective of village communities. This research is qualitative research with phenomenological approach. Data collection involved in-depth interview and documentations. The result of this study shows that village financial accountability from the perspective of village communities in Panyakalan Village is still categorized as low. The availability of information is still not optimal, the intensity of discussions is still low, and the consequences of sanctions are still not optimal.
ANALISIS SPASIAL BERBASIS PEMETAAN MENGGUNAKAN GEOGRAPHICALLY WEIGHTED REGRESSION (GWR) PADA SEBARAN JUMLAH WISMA DI KABUPATEN LOMBOK BARAT Deviani, Deviani; Wulandari, Baiq Yuliandita; Askariyah, Askariyah; Fitri, Ika Julia; Hastuti, Siti Hariati
Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Vol. 5 No. 2 (2024): Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistik
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/lb.v5i2.545

Abstract

This research aims to analyze the effect of population density, number of food stalls, and population on the number of homesteads using the Geographically Weighted Regression (GWR) model. GWR modeling is carried out based on spatial data using secondary data sourced from the Central Statistics Agency (BPS). First, multiple linear regression analysis was carried out to evaluate the relationship between variables. The results of multiple linear regression show that only the variable number of food stalls has a significant effect on the number of homesteads. Next, spatial aspects were tested, including spatial autocorrelation tests and spatial heterogeneity tests. Testing spatial aspects shows the existence of spatial autocorrelation and spatial heterogeneity in the data. Therefore, we continued with GWR modeling to obtain a more in-depth picture of the distribution of the number of homesteads in West Lombok Regency. The results of modeling with GWR show that the variables used have a spatially varying influence throughout the West Lombok Regency area. Mapping GWR results produces better modeling of the factors that influence the number of homesteads in each village. A comparison between the multiple linear regression model and the GWR shows that the GWR model is able to explain variations in the number of homesteads with a higher R-square and a smaller AIC value
Pengelolaan Keuangan Masjid: Studi Empiris pada Masjid Al Furqan Kecamatan Lubuk Begalung Kelurahan Pulau Aia Nan XX Kota Padang Rizki, Muhammad Fadhillah; Deviani, Deviani
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1994

Abstract

The specificity of the problem formulation is how to manage mosque finances at the Al-Furqan Mosque. The aim of the research results is to find out the dynamics of the financial management practices of the Al-Furqan Mosque. The method used is a qualitative method using an ethnomethodological approach. This research is different from previous research because specifically this research is related to the financial management of mosques in the month of Ramadhan because in the month of Ramadhan there are many activities carried out at the Al Furqan Mosque such as Taraweh, Ramadhan Islamic Boarding School, Makjlis Taklim, Wirid Pemuda and other activitie and the respondents in this study are mosque administrator and people that around the mosque. The conclusion of this research is that the financial management of the mosque has been running well, this is shown by the active role of the congregation directly in mosque activities, the programs have been running effectively, this can be seen from the active role of the leader in motivating all administrators to be able to serve the mosque congregation better by providing useful programs for mosque congregations and very clear cash flow reports. The suggestions given by researchers for further research are to carry out deeper research, both in terms of interviews with informants and data processing with more references. So that the information needed by researchers is more abundant and can be developed.
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