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All Journal Pendidikan Ekonomi Riset Manajemen dan Akuntansi Mattawang: Jurnal Pengabdian Masyarakat Journal of Community Service
Fefri Indra Arza
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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PENGARUH KEANDALAN INFORMASI AKUNTANSI, RELEVANSI INFORMASI AKUNTANSI DAN PERSEPSI MANAJEMEN ATAS KUALITAS AUDIT TERHADAP KINERJA KOPERASI Yanti Insani, Novi; Indra Arza, Fefri; Rheza Syahrul, Alfatorry
Pendidikan Ekonomi Vol 1, No 1 (2014): Jurnal Wisuda Ke 48 Mahasiswa Prodi Pendidikan Ekonomi
Publisher : Pendidikan Ekonomi

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Abstract

 ABSTRACT The principal issues examined in this study is how to influence the reliability of accounting information , accounting information timeliness , and relevance of accounting information . This study aims to determine how much influence : 1 ) Reliability of accounting information on the performance of cooperative 2 ) Relevance of accounting information affects the performance of cooperative 3 ) Perception of management on the performance of the cooperative.This research was conducted in co-operatives registered with the Department of Cooperatives and SMEs Padang , the method in this research is a quantitative method . Where the population is 33 managers of cooperatives registered at the Department of Cooperatives and SMEs Padang. The data collected through questionnaires or questionnaire . Data analysis techniques of multiple linear regression.The results showed that : 1 ) a significant difference between the reliability of accounting information on the performance of the cooperative . This means that if the value of one variable increases the reliability of the unit will increase the value of the variable performance of a cooperative of 0,311 % . 2 ) a significant difference between the accuracy of the accounting relevance to the performance of the cooperative . This means that if the value of a variable timing increases 1 unit will increase the value of the variable performance of the cooperative at 0.195% . 3 ) a significant difference between the perceptions of management on the performance of the cooperative . If the value of the variable perception of an increase of 1 unit will increase the value relevance of 0.522% . So in conclusion the reliability of accounting information, accounting information timeliness , management perceptions significantly affect the performance of cooperatives in the city of Padang.
PENGARUH KINERJA KEUANGAN TERHADAP ALOKASI BELANJA MODAL PEMERINTAH DAERAH DI KABUPATEN DAN KOTA PROVINSI SUMATERA BARAT TAHUN 2013 – 2017 Muhammad Arif; Fefri Indra Arza
Riset Manajemen dan Akuntansi Vol 9, No 2 (2018)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v9i2.66

Abstract

The purpose of this study was to determine the effect of regional financial independence, effectiveness of PAD, efficiency of regional expenditures and harmony of expenditure on the allocation of capital expenditure. The sample used in this study is the entire population, namely 19 regencies / municipalities covering 12 regencies and 7 municipalities in West Sumatra Province. The research period is 2013-2016, so the total sample data is 76 sample data. The analysis is carried out using Eviews 8. The results of testing of the four factors that influence the allocation of capital expenditures show that regional financial independence and effectiveness of PAD do not affect the allocation of capital expenditure, while regional financial efficiency and harmonious regional expenditure have a significant positive effect on the allocation of capital expenditure . Keywords: Regional Financial Independence, Effectiveness, Local Revenue, Efficiency of Regional Expenditures, Harmony of Expenditures and Allocation of Capital Expenditures.
PKM PELATIHAN TRADING SAHAM ONLINE PADA GURU MGMP (MAJELIS GURU MATA PELAJARAN) AKUNTANSI DAN EKONOMI SMA/SMK SE- KOTA PARIAMAN Halkadri Fitra; Fefri Indra Arza; Erly Mulyani
Journal of Community Service Vol 2 No 2 (2020): JCS, December 2020
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1326.155 KB) | DOI: 10.56670/jcs.v2i2.54

Abstract

Teknologi perdagangan saham telah berkembang dari cara tradisional hingga cara online seperti saat sekarang ini, sehingga membuat masyarakat yang terlibat dalam perdagangan saham ini harus menyesuaikan diri, termasuk juga dunia pendidikan tingkah sekolah menengah atas (SMA). Majelis Guru Mata Pelajaran (MGMP) Ekonomi dan Akuntansi Kota Pariaman berkeinginan untuk meningkatkan pengetahuan dan pemahaman serta praktek guru ekonomi dan akuntansi tentang perdagangan saham di Bursa Efek Indonesia (BEI). Berdasarkan survey identifikasi masalah maka tim kegiatan pengabdian kepada masyarakat melaksanakan kegiatan pelatihan dan praktek terbimbing kepada guru yang tergabung dalam MGMP Ekonomi dan Akuntansi Kota Pariaman tentang perdagangan saham secara online dengan menghadirkan narasumber dari BEI Perwakilan Sumatera Barat, Perusahaan Sekuritas Perwakilan Sumatera Barat dan Tim Galeri Investasi Bursa Efek Indonesia (GIBEI) Fakultas Ekonomi Universitas Negeri Padang. Berdasarkan kegiatan ini maka guru mendapatkan pemahaman dan pengalaman tentang transaksi perdagangan saham di BEI secara online, sehingga sangat membantu proses belajar mengajar di bangku sekolah.
Tax Education According to the Latest Regulations for Vocational High School Taxation Teachers in West Sumatra: Edukasi Pajak Sesuai Aturan Terbaru bagi Guru Perpajakan Sekolah Menengah Kejuruan di Sumatera Barat Fefri Indra Arza; Sari, Vita Fitria; Cheisviyanny, Charoline; Pebriyani, Dewi; Ridhaningsih, Fitria
Mattawang: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3064

Abstract

In last 10 years tax compliance ratio in Indonesia continues to increase as well as the realization of tax revenues which have been able to exceed the target in the last 2 years. However, the tax ratio is still relatively low and homework for the government. One of the factors that influences the tax ratio is the level of tax compliance, which can be improved through a tax education program. In this activity, the target for tax education are members of the MGMP Accounting and Banking in West Sumatra Province who teach taxation subjects. The material that will be provided is the latest taxation regulations, namely income tax article 21 which will be effective from January 1, 2024 and the Core Tax Administration System (CTAS) which will be effective in July 2024. This community service has succeeded in increasing participants' understanding in calculating income tax article 21 according to the latest regulations, and is expected to be used as a reference in revising teaching materials for taxation subjects.
Co-Authors Alfatorry Rheza Syahrul Charoline Cheisviyanny Erly Mulyani Fitra, Halkadri Muhammad Arif Novi Yanti Insani Pebriyani, Dewi Ridhaningsih, Fitria Vita Fitria Sari