Articles
<![CDATA[Change management on digital transformation in vehicle tax payment process: An understanding from institutional analysis ]]>
<![CDATA[Helga Rini Fadhina]]>;
<![CDATA[Nurul Fauzi]]>;
<![CDATA[Eka Siskawati]]>;
<![CDATA[Muhammad Rizky Prima Sakti]]>;
<![CDATA[Nazliatul Aniza Abdul Aziz]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i3.48
<![CDATA[Although the application of new technologies in an organization is very challenging, changes in the external environment must be responded by the organization in order to survive in the midst of business competition. The implementation of new technologies must be accompanied by changes in the internal culture and the readiness of management organization. Motor vehicle tax is the largest source of state revenue in the West Sumatra region. The implementation of the advanced digital technology in vehicle payment process (SIGNAL technology) is a government strategy in an effort to increase the effectiveness and accountability of the motor vehicle tax payment process. This paper analyzes the dynamics of change management in the One-stop Administration Services (SAMSAT) office of west sumatra province during the adoption of SIGNAL technology. This study used the qualitative approach, located in the SAMSAT office in West Sumatra. The choice of informants through purposive sampling techniques. Data collection techniques are observation, interviews, and documentation analyzed through data reduction, data presentation, verification, and conclusions. The results show that the government's readiness to face changes in the implementation of the motor vehicle tax payment application through the SIGNAL application for SAMSAT West Sumatra is good. In the sense that it is ready to implement the signal application. The obstacles faced when implementing the Signal application to increase motor vehicle tax revenues are in the form of attitudes of employees and leaders.]]>
<![CDATA[The role of social media in improving the transparency of village fund management ]]>
<![CDATA[Yose Rizal]]>;
<![CDATA[Eka Siskawati]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i2.25
<![CDATA[The village financial management aims to account for the use of the budget to realize good governance. Village financial management must be carried out openly, and the information presented can be accessed by the public. The information presented must show accountability for a village official's performance to the authorities who obtain the information. However, there is still a management crisis in managing village funds caused by the unsatisfactory performance of village officials. One of the unsatisfactory performances was motivated by the competence of village officials, who were still not following the expected standards. Kumanis village was named the most transparent Village in West Sumatra. In this article, Kumanis village's success in implementing aspects of openness and transparency in financial management is explored in depth. With an inductive qualitative approach, data were collected through in-depth interviews, field observations, and focus group discussions. This study found that transparency in financial management was carried out by involving the people of Kumanis Village. Village meetings are used as a communication forum for village officials to accommodate and resolve community complaints against the performance of the Village government. In addition, social media and mass media are optimized to publish Village activities to all levels of society. This research provides implications for tactical practices in improving the principles of transparency, accountability, and participation in village financial management.]]>
<![CDATA["Not a lot of benefits, but you can survive”, the role of technology in micro business resilience during the Covid-19 pandemic ]]>
<![CDATA[Diah Gandoriah]]>;
<![CDATA[Eka Siskawati]]>;
<![CDATA[Zahara]]>;
<![CDATA[Oladokun Nafiu Olaniyi]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v1i2.32
<![CDATA[The existence of the Indonesian MSME group is recognized as the backbone of national economic development. However, the limited resources of MSME actors are a challenge for MSME actors in adjusting to environmental changes and adapting to the digital technology used. Therefore, this study aims to see and explore the acceptance model of digital technology in the resilience of micro-enterprises in the city of Padang. This research is a non-positivism research with a phenomenological design. The object of this research is micro-enterprises in the city of Padang, selected purposively with snowball sampling. Data was collected by means of in-depth interviews and naturalistic observations. The results of this study found that digital technology helps micro-enterprises to survive during the COVID-19 pandemic. In addition, the cost of implementing the technology tends to be more economical. The use of technology is able to create a wider target market. This research provides an understanding of the role of digital technology in maintaining the resilience of micro-enterprises during the COVID-19 pandemic.]]>
<![CDATA[Model Akuntabilitas Organisasi Non Profit pada Masjid ]]>
<![CDATA[Eka Siskawati]]>;
<![CDATA[Ferdawati]]>;
<![CDATA[Firman Surya]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 1 (2015): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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<![CDATA[The purpose of this study is to examine accountability model for mosque and its relation to organisational culture and organisational learning. Data were collected from 60 mosques located in Padang through distributed questionaire to mosques’ managers. Findings reveal that only internal accountability positively significant affects organisational culture and organisational learning. While upward accountability significantly does not affect organisational culture which implies that lower intention of donor to monitoring how do mosques’ management spend the donation. This lower control from donor may attributed to the spiritual aspect of donor who believe that anything good that donated to mosque will be rewarded by Allah SWT, regardless the way management to allocate it. Other explanation is that it may attribute to the difficulty in classifying between donator and beneficiary, because in mosque organisation a donator is also a beneficiary of mosque services and vice versa. Downward accountability does not affect organisational culture, this implies that there is a weak responsibility of mosques’ managers ini Padang that serve beneficiary. Regarding to the low degree of accountability to beneficiary (congregation), it contradicts to the main purpose of mosque’s establishment. Abstrak ), it contradicts to the main purpose of mosque’s establishment. Tanggal revisi 04-02-2015 Tanggal diterima 06-02-2015 Keywords: Mosque Accountability Organisational Culture Organizatinal Learning Kata kunci: Abstrak Masjid Akuntabilitas Budaya Organisasi Pembelajaran Organisasi Penelitian ini bertujuan untuk menguji model akuntabilitas masjid dan hubungannya dengan budaya organisasi dan pembelajaran organisasi. Data penelitian ini dikumpulkan terhadap 60 masjid yang berlokasi di kota Padang. Hasil penelitian ini menemukan bahwa akuntabilitas „keatas‟ tidak berpengaruh signifikan terhadap budaya organisasi, yang mengimplikasikan bahwa lemahnya tuntutan donatur terhadap akuntabilitas pengelolaan dana oleh manajemen masjid. Hal ini mungkin disebabkan oleh keyakinan spiritual yang dimiliki oleh donatur, bahwa apapun yang diniatkan oleh donatur untuk kemakmuran masjid akan mendapat pahala dari Allah SWT terlepas dari bagaimana pengurus masjid mengelolanya. Penjelasan lainnya adalah karena kaburnya batas dan sekat dalam mengelompokkan antara donatur, pengurus, dan jamaah, karena dalam suatu masjid seorang donatur pada saat yang sama juga merupakan seorang jamaah dan begitu juga sebaliknya. Akuntabilitas „kebawah‟ juga menunjukkan hasil yang tidak signifikan berpengaruh terhadap budaya organisasi, hal ini mengimplikasikan rendahnya sikap akuntabilitas pengurus masjid terhadap jamaah. Hanya akuntabilitas „ke dalam‟ berpengaruh signifikan terhadap budaya organisasi, yang mengindikasikan tingginya rasa tanggungjawab pengurus masjid terhadap sesama staf dalam menjaga visi dan misi masjid.]]>
<![CDATA[Budaya Korupsi Dan Kebijakan Pemberantasan Tindak Pidana Pencucian Uang (Money Laundering) ]]>
<![CDATA[Nurhidayati Nurhidayati]]>;
<![CDATA[Satriya Nugraha]]>;
<![CDATA[Eka Siskawati]]>;
<![CDATA[Reslawati Reslawati]]>;
<![CDATA[Luhgiatno Luhgiatno]]>
<![CDATA[ MORALITY: Jurnal Ilmu Hukum Vol 9 No 1 (2023): Morality : Jurnal Ilmu Hukum ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas PGRI Palangkaraya ]]>
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DOI: 10.52947/morality.v9i1.371
<![CDATA[Tindak pidana korupsi merupakan salah satu jenis kejahatan inkonvensional yang dapat menyentuh berbagai kepentingan yang menyangkut hak asasi, ideologi negara, perekonomian, keuangan Negara, moral bangsa dan lain sebagainya. Sehingga menjadi suatu perilaku jahat yang semakin sulit untuk dapat kita rumuskan dalam sebuah norma hukum dan dapat menanggulanginya. Menurut pandangan sistimatis, kebudayaan sebagai suatu sub-sistem kehidupan yang memberikan landasan yang kuat untuk dapat memfungsikannya secara politik di daerah. Membudidayakan perilaku koruptor yang tidak bernilai etis di mata masyarakat dalam lembaga dipengaruhi oleh sifat yang timbul oleh kebiasaan diri sendiri dan lingkungan yang menarik dan menggiurkan untuk dapat mencapai kehidupan yang lebih baik dengan cepat. Tabir pembuka hasil kejahatan yang merugikan aset negara, dimana perbankan sebagai gerbang atau pintu masuk terjadinya money laundering. Dan kebijakan pemberantasan tindak pidana pencucian uang memasukan delik money laundering sebagai masalah transnasional/ internasional sebagai akibat pengaruh globalisasi ekonomi dan perkembangan kemajuan teknologi.]]>
<![CDATA[The Relations Among Environmental Performance, Profitability, Firm Size, Firm Value, And Environmental Disclosure: A Case Study of Basic Material Industry ]]>
<![CDATA[Merlin Berlian]]>;
<![CDATA[Eka Siskawati]]>;
<![CDATA[Rasyidah Mustika]]>;
<![CDATA[Barykin Sergey E.]]>;
<![CDATA[Catapan Anderson]]>
<![CDATA[ Entrepreneurship and Small Business Research Vol. 2 No. 1 (2023): Entrepreneurship and Small Business Research (April - July) ]]>
Publisher : <![CDATA[Publication Division of International Ecsis Association ]]>
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DOI: 10.55980/esber.v2i1.63
<![CDATA[Environmental Disclosure is a information related to the environment, and is presented in financial statements. Financial Accounting Standards do not yet mandate corporate responsibility for environmental disclosures. This study aims to examine the factors that determine environmental disclosure in Indonesia. This research uses quantitative research methods, using secondary data of annual reports and sustainability reports from companies listed on the Indonesia Stock Exchange, especially companies engaged in the Basic Material sector. The data collection of this study used purposive sampling method with several criteria. The test tool used in multiple regression analysis is the Eviews program version 10. Environmental Disclosure uses GRI (Global Reporting Initiatives) standard indicators. Environmental Performance uses the performance ratings in PROPER. While profitability uses ROE (Return on Equity) indicators. Firm Size uses the Asset Growth indicator, and Firm Value uses the Tobin'sq indicator. The results of this study partially show that the firm size variable has an influence on the environmental disclosure variable. Environmental disclosure is not influenced by measures of environmental performance, profitability, or business value. But simultaneously all independent variables, namely environmental performance, profitability, firm size, and firm value affect environmental disclosure.]]>
<![CDATA[Pengaruh Corporate Social Responsibility (CSR), Likuiditas, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Pada Perusahaan Sektor Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 ]]>
<![CDATA[Adilla, Noviani]]>;
<![CDATA[Afni, Zalida]]>;
<![CDATA[Siskawati, Eka]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v2i1.74
<![CDATA[This study aims to analyze the factors that affect corporate social responsibility, liquidity, and sales growth on profitability in raw goods sector companies listed on the IDX in 2018-2021. The theory used in this research is Stakeholder Theory within the variable of Corporate Social Responsibility (CSR), Liquidity, Sales Growth as independents variables, and the dependent variable was profitability proxied by ROA. The population of this research was goods sector companies listed on the IDX in 2018-2021. The sampling with a total of samples are 28 companies from 93 populations. This research method used a quantitative approach with the analysis technique used, panel data regression analysis. This study used secondary data in the form of annual report and sustainability report which id processed with the SPSS version 25. The results show that Corporate Social Responsibility (CSR) and sales Growth both negatively effects the profitability, but liquidity has no effects to words profitability.]]>
<![CDATA[Accounting Information System In The Decision-Making Of Fixed Asset Investments At PT. Sawit Jujuhan Abadi (Asian Agri Group) ]]>
<![CDATA[Edy Prabowo]]>;
<![CDATA[Eka Siskawati]]>;
<![CDATA[Nurul Fauzi]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i2.5507
<![CDATA[This research delves into the pivotal role of Accounting Information Systems (AIS) in the decision-making process concerning fixed asset investments at PT. Sawit Jujuhan Abadi, a subsidiary of the esteemed Asian Agri Group. The study aims to scrutinize the existing practices of AIS within the company and assess the managerial readiness to adopt the E-Capex Accounting Information System model. This model is specifically designed to facilitate effective decision-making in the realm of fixed asset investments. Through an in-depth analysis, the research endeavors to provide valuable insights into the utilization of AIS, shedding light on its impact on decision-making processes related to fixed asset investments. The study anticipates contributing practical knowledge to the management of PT. Sawit Jujuhan Abadi, empowering them to make more informed and strategic decisions. Furthermore, the research seeks to enhance the broader understanding of AIS applications in the dynamic context of fixed asset investments within the Asian Agri Group.]]>
<![CDATA[Dampak lingkungan kerja, disiplin kerja dan kompensasi terhadap kinerja karyawan saat bekerja dari rumah ]]>
<![CDATA[Uhai, Sabalius]]>;
<![CDATA[Siskawati, Eka]]>;
<![CDATA[Makkulawu Panyiwi Kessi, Andi]]>;
<![CDATA[Yuniarti Utami, Eva]]>;
<![CDATA[Liswandi, Liswandi]]>
<![CDATA[ Journal of Management and Digital Business Vol. 4 No. 3 (2024): Journal of Management and Digital Business ]]>
Publisher : <![CDATA[Nur Science Institute ]]>
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DOI: 10.53088/jmdb.v4i3.1233
<![CDATA[Remote work poses challenges for companies to ensure employees remain effective in their roles. This study aims to examine whether work environment, work discipline, and compensation individually or simultaneously influence employee performance during remote work. This is a quantitative study involving a sample of 55 employees currently working from home. Data were collected using a questionnaire with a Likert scale and subsequently analyzed. Instrument testing confirmed that all items were valid and reliable. The findings revealed that work environment, work discipline, and compensation positively and significantly influence employee performance both individually and simultaneously during remote work. This research provides several important implications that can assist companies in optimizing employee performance while working from home. Moreover, companies can enhance overall employee performance and achieve greater efficiency and productivity in remote work settings.]]>
<![CDATA[Pendampingan dan Bimbingan Teknis Akuntansi Persediaan Sesuai PSAK 202 Bagi Guru MGMP Akuntansi Sumatera Barat ]]>
<![CDATA[Ferdawati, Ferdawati]]>;
<![CDATA[Siskawati, Eka]]>;
<![CDATA[Gustati, Gustati]]>;
<![CDATA[Sulastri, Reni Endang]]>;
<![CDATA[Haykal, Muhammad]]>
<![CDATA[ Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/jp2m.v2i4.318
<![CDATA[This community service activity aims to improve the understanding and skills of accounting teachers in implementing the latest PSAK 202 standards. This activity was carried out on June 27, 2024 at the secretariat of the West Sumatra Accounting MGMP. The main focus of this activity is on inventory valuation methods, including FIFO, LIFO, and Average Cost, and their impact on financial statements. This activity was carried out in two sessions, namely the presentation session and interactive discussion. This activity involved collaboration between the West Sumatra Accounting MGMP and the community service team from the Padang State Polytechnic. The results of the service showed a significant increase in the conceptual understanding of teachers, as reflected in their responses in the questionnaire evaluation. This mentoring successfully facilitated increased knowledge and adaptation of teaching practices in accordance with applicable financial accounting standards]]>
