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All Journal Jurnal Akuntansi Multiparadigma Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Mahakam EconBank : Journal Economics and Banking Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Applied Community Engagement (JACE) E-JURNAL AKUNTANSI
Wijayani, Dahyang Ika Leni
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik Dahyang Ika Leni Wijayani; Nur Vita Opu; Hendra Sanjaya Kusno
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.2046

Abstract

According to students enrolled in accounting study programs, the purpose of this study is to map the skills of an accounting graduate, particularly from vocational school. The purpose of this competence mapping is to help vocational education institutions (PTPV) determine which key competencies students need to possess to be prepared for a career in the workforce. Students in vocational colleges in East Kalimantan are the subjects of this study to gather their opinions on the essential skills of accountants. The core competencies are derived from the International Federation of Accountants (IFAC) lists five professional skills: intellectual, technical & functional, organizational & management, interpersonal & communication. Confirmatory Factor Analysis (CFA) is used in data analysis using SPSS AMOS 26 software. The five dimensions- that comprise 31 question items can be used to career adaptability skills for accountants. The findings of this study can be utilized to develop a career adaptability skills questionnaire for accountants that can be used by both the workplace and vocational education.
Competency-Based Training for Business and Management’s Vocational Teachers in East Kalimantan Dahyang Ika Leni Wijayani*; Hendra Sanjaya Kusno; Hasto Finanto
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i1.16586

Abstract

As evidence of their proficiency, Accounting Vocational School graduates are required to possess a TA Junior Competency Certificate. There is only one certified accounting technician teacher in Balikpapan now. This service attempts to address this problem by certifying accounting teachers with professional skills. It is envisaged that as SMK Accounting teachers become certified, SMK graduates' competence will rise as well. The program provided as part of this community service aims to assist in resolving current issues by providing: (1) offline training to get ready for junior accounting technician competency exam; and (2) support during the exam. Forty-five teachers from vocational schools in East Kalimantan participated in this program. Overall, 56% of participants reported feeling extremely satisfied, and up to 44% reported feeling satisfied and assisted by the training. According to the feedback from this program, participants thought that more training time was necessary, particularly for computer accounting application schemes.
Penerapan Solar Cell untuk Mendukung Ketahanan Energi dan Perekonomian Pedagang Kaki lima Ruang Terbuka Hijau Kota Balikpapan Kango, Riklan; Kusno, Hendra Sanjaya; Pongtuluran, Ezra Hartarto; Wijayani, Dahyang Ika Leni; Suhaedi, Suhaedi
Journal of Applied Community Engagement Vol 2 No 2 (2022): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.408 KB) | DOI: 10.52158/jace.v2i2.444

Abstract

The electricity source of the street vendor community in Taman Bekapai, Balikpapan City, depends on PLN sources, resulting in an electrical energy crisis. As well as the amount of investment that must be spent to build a cable system power grid is an obstacle. This service aims to implement 60 WP solar panel technology products with solar cell electricity generation integrated into street vendor cart storefronts as an environmentally friendly electricity operational cost efficiency. The method of implementing activities directly and limitedly pays attention to health protocols. The stages are: (1) implementing electricity source products from new energy for street vendor carts (2) technical and operational assistance for solar panel maintenance for traders, (3) accounting information management training as financial management of partner businesses, (4) evaluation and monitoring of the results of village development program activities. The result of this program is the availability of 1 (one) street vendor cart integrated with 60 WP/h solar panel technology as a source of electrical energy and lighting. The installation of these solar panels can reduce the trader's electricity operations with an efficiency of about 13-17%. In addition, there was a 56% increase in partner knowledge of venture management and a 70% increase in skills in using solar panels as an alternative source of electricity to merchant carts.
Junior Accounting Technician Training for the Business and Management Subject Teacher Forum (STWG) of Balikpapan Wijayani, Dahyang Ika Leni; Kusno, Hendra Sanjaya; Finanto, Hasto
Journal of Applied Community Engagement Vol 3 No 2 (2023): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jace.v3i2.693

Abstract

The purpose of this community service project is to improve the business and management competencies of Balikpapan City vocational school instructors, with a focus on junior accounting technicians' abilities. The service team and partners have agreed upon priority concerns, which include aspects related to partner capabilities and information technology. Regarding partner capability, the challenges faced by partners are as follows: (1) there are very few teachers (one in every 50, or approximately 2% of teachers) who are certified in junior accounting technical competency; (2) teachers want to be able to graduate students from vocational schools who are capable of working as junior accounting technicians; and (3) there are no resources available to assist teachers in becoming certified in junior accounting technical competency. In order to address current issues, the following activity is provided as part of the community service: offline training to help prepare for the junior accounting technician competency exam. There are multiple steps involved in the implementation of this activity: (1) planning; (2) implementation; and (3) monitoring and assessment. Community service journals, mentorship materials, publishing in local mass media are the output targets to be met in this program.
The Role of Vocational Accountants To Support SDG's Through Green Accounting Armadhana, Annisa Nur Maghfirah; Wati, Ririn Reyna; Rahmatullah, Sri Wahyu; Wijayani, Dahyang Ika Leni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.7079

Abstract

This study intends to determine the role of accountants in supporting Sustainable Development Goals (SDGs) and to what extent vocational education prepares accounting graduates in establishing green accounting as an effort to support the achievement of SDGs. The research method employed is qualitative descriptive, employing literature review and content analysis. The research findings conclude that accounting education plays a crucial role in achieving SDGs, particularly in vocational education. However, out of the 19 polytechnics in Indonesia that provide business/accounting programs, only 2 of them have courses specifically related to green accounting. This indicates both challenges and opportunities for vocational colleges in preparing their graduates to have skills related to sustainable accounting or green accounting. One of the efforts that can be undertaken is implementing an update to the curriculum with a focus on sustainability accounting and ensuring that accounting graduates have competencies related to green accounting.
Penentuan Goodwill Pendekatan Dua Kolom dengan Memperhitungkan Unsur Pajak Penghasilan pada Laporan Keuangan Kombinasi Bisnis Karman, I Wayan; Khairiyah, Nurul Musfirah; Wijayani, Dahyang Ika Leni
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 8, No 2 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v8i2.2011

Abstract

The assets and liabilities of the acquiree and the acquirer are combined because of the business merger. The value of goodwill will be recognized if there is a discrepancy between the entire investment value and the value of assets and liabilities recognized, or equity eliminated. Financial Accounting Standards No. 22 of 2014 solely considers the fair value of the net assets purchased for determining goodwill. The aim of this study is to define the amount of goodwill is determined using the two-column approach in PSAK 22 2014 when considering the income tax aspect of a business combination because, in accordance with the tax law, a business combination is an object of income tax. This study is qualitative descriptive that relies on doing literature reviews pertaining to the computation of goodwill. From the discussion's findings, it can be inferred that the acquirer would recognize more tax debt when assets and liabilities are combined, increasing goodwill. The calculation of goodwill when accounting for income tax components may be expressed algebraically: goodwill = consideration provided + prior ownership plus non-controlling interests plus taxes due minus net assets. Theoretically, the result is that the amount of goodwill recognized and recorded will increase in proportion to the amount of tax debt that is recognized when assets and liabilities are combined. The amount of tax that must be realized by the acquirer is implied managerially to be proportionate to the net assets that the acquirer has acquired.
GAP Ratio, Posisi Devisa Neto, Biaya Operasional Pendapatan Operasional dan Profitabilitas pada Perbankan di Indonesia Dahyang Ika Leni Wijayani; Raulita Azizah Brilliant Andriasma; Saiful Ghozali
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p09

Abstract

This research intends to examine the factors that influence the profitability of the banking industry since, as a sector that influences economic circumstances, the banking industry has witnessed fluctuations in profitability over the previous decade. This form of study employs quantitative secondary data sources. The population of this research consisted of all state-owned banks from 2010 to 2021. Multiple linear regression test and also hypothesis testing are employed in this study. Using descriptive quantitative statistics, the technique of analysis explains the relationship between the dependent and independent variables. The study's findings give empirical proof that gap ratio and BOPO have a negative impact on ROA. Meanwhile, PDN has no impact on ROA. This study also demonstrates the validity of the theory of asset-liability management (ALMA); maximizing earnings via risk-managing the structure of the business's financial situation and the anticipated income theory; increasing bank liquidity and optimize bank earnings by offering efficient long-term lending. Keywords: Gap Ratio; Net Open Position (NOP); Operating Cost of Operating Income (BOPO); Profitability (ROA)
Co-Authors Abd Rohman Taufiq Aditya Achmad Rakim Amelia Rahmah Armadhana, Annisa Nur Maghfirah Aulia Rizki Walidina Devy Ayu Kusuma Wardani Devy Ayu Kusuma Wardani Dian Saripujiana Diandra Febrianti Dito Rozaqi Arazy Finanto, Hasto Hadiyanto Hadiyanto Hasto Finanto Hasto Finanto I Nyoman Adi Putra Ismawanto, Totok Juspa Parasi Kango, Riklan Karman, I Wayan Khairiyah, Nurul Musfirah Kusno, Hendra Sanjaya Nur Vita Opu Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Putri Salindri Ayuning Tyas Qory Hidayati Rahmatullah, Sri Wahyu Raulita Azizah Brilliant Andriasma Ria Setyawati Saiful Ghozali Saiful Ghozi, Saiful Santika, Sisca Siti Nur Rahmawati Ar Rosyiid Subur Mulyanto Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Syarifah Annisa Nur Zahra Alkaf Wati, Ririn Reyna