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All Journal JAM Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Geografi Jurnal ASET (Akuntansi Riset) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI International Journal of Educational Dynamics (IJEDS) Unes Law Review M A T H L I N E : Jurnal Matematika dan Pendidikan Matematika Jurnal Ilmiah Edunomika (JIE) Jurnal Vokasi Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting IJECA (International Journal of Education and Curriculum Application) Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Environmental, Sustainability, and Social Science Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Agrimansion: Agribusiness Management & Extension INSPIREE: Indonesian Sport Innovation Review UNES Journal of Swara Justisia Jurnal Pengabdian Masyarakat Nusantara Journal of Tourism Economics and Policy International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prabayaksa: Journal of History Education Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) IWJ : Inland Waterways Journal Entrepreneurship and Small Business Research SJEE (Scientific Journals of Economic Education) Eruditio : Indonesia Journal of Food and Drug Safety Riwayat: Educational Journal of History and Humanities Cendikia: Jurnal Pendidikan dan Pengajaran Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) SAJARATUN : Jurnal Sejarah dan Pembelajaran Sejarah Jurnal Ilmiah Mahasiswa Fakultas Keperawatan Jurnal Kelautan dan Perikanan Indonesia ZONA: Jurnal Pengabdian Masyarakat Champions: Education Journal of Sport, Health, and Recreation Jurnal Kawistara Smart Humanity: Jurnal Pengabdian Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Zahara Zahara
Politeknik Negeri Padang
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Telaah Kualitatif Model Penerapan, Pelaporan dan Pemeriksaan Green Accounting Pada Perusahaan Afni, Zalida; Meuthia, Reno Fithri; Zahara, Zahara; Rahmayani, Rezkia
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.20794

Abstract

Abstract. This study aims to examine the model of applying, reporting and examining green accounting at the PT PLN (Persero) unit, UPK Bukittinggi. This study uses four progressive stages, namely environmental awareness, environmental involvement, environmental reporting, and environmental audit according to the stages in the study of Teoh and Thong (1984). This research also describes the Limited Liability Company policy which is able to encourage companies to carry out corporate social and environmental responsibility. This research is a descriptive qualitative research with case study method. Data obtained by interview and documentation techniques. The results of this study indicate that PT PLN (Persero) UPK Bukittinggi has an awareness of social and environmental responsibility. Implementing corporate social and environmental responsibility is known as CSR. The policies governing Limited Liability Companies are able to encourage the involvement of PT PLN (Persero) UPK Bukittinggi on social responsibility. Hydroelectric activities under the auspices of PT PLN (Persero) UPK Bukittinggi and CSR activities carried out are considered to have contributed to environmentally friendly industrial policies.Keywords. green accounting; environmental, corporate social responsibility Abstrak. Penelitian ini bertujuan untuk menelaah model penerapan, pelaporan dan pemeriksaan  green accounting pada unit PT PLN (Persero) yaitu UPK Bukittinggi. Penelitian ini menggunakan empat tahapan progresif yaitu environmental awarness, environmental involvement, environmental reporting, dan environmental audititng sesuai tahapan pada penelitian Teoh and Thong (1984). Penelitian ini juga mendeskripsikan kebijakan Perseroan Terbatas mampu mendorong perusahaan untuk melaksanakan tanggung jawab sosial dan lingkungan perusahaan. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metode studi kasus. Data diperoleh dengan teknik wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa PT PLN (Persero) UPK Bukittinggi memiliki kesadaran untuk melakukan tanggung jawab sosial dan lingkungan. Pelaksanakan tanggung jawab sosial dan lingkungan perusahaannya dikenal dengan istilah CSR. Kebijakan yang mengatur Perseroan Terbatas mampu mendorong keterlibatan PT PLN (Persero) UPK Bukittinggi terhadap tanggung jawab sosial. Aktivitas PLTA yang dinaungi oleh PT PLN (Persero) UPK Bukittinggi dan kegiatan CSR yang dilakukan dianggap telah turut andil dalam kebijakan industri ramah lingkungan.Kata Kunci. green accounting; environmental; tanggung jawab sosial perusahaan
Perancangan Struktur Metode Student Centre Learning (SCL) Dalam Mata Kuliah Sistem Akuntansi Dengan Kurikulum Berbasis Kompetensi (KBK) Zahara; Afni, Zalida
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.103

Abstract

This research porpuse to design the structure of Student Centre Learning (SCL) methode in accounting system subject that use curriculum based on competency. This is an action research in accounting system study at accounting departement of Padang State Polytechnic. This research uses Kemmis dan Mac Tanggart model which is devided in 5 steps that are: 1. Planning, 2. Action&Observation, 3. Reflecting&Replanning, 4. Action&Observation and 5. Reflecting. The application of SCL metode in accounting system study will be evaluated based on the score of studying observation, student respons and student score academic in accounting system. The observation and student respons questioners are measured by Linkert scale for 5 level as well as student academic score there are: 5=A=Very Good, 4=B=Good, 3=C=Enought, 2=D=Bad, and 1=E=Very Bad. All of score data will be process by SPSS package program to define the appropriateness of SCL methode for accounting system subject. This research is still going on to the second step. There are 5 SCL model that chosen as the result of the first step research (planning) i.e. Small Group Discussion, Discovery Learning, Role Play, Contextual Instruction dan Problem Based Learning.
The Portrait Of Good Governance Implementation Onto Padang City Government In The Development Of Sustainable Tourism Eka SISKAWATI; Zahara ZAHARA; Haniva Dela GUSTA
Journal of Tourism Economics and Policy Vol. 1 No. 1 (2021): Journal of Tourism Economics and Policy (April - July 2021)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v1i1.148

Abstract

This article describes on how the implementation of good governance is carried out by Padang City Government in sustainable tourism management. This research is aimed to (1) Overseeing the good governance implementation in Padang City Government in term of the development of sustainable tourism destinations. (2) Analyzing the sustainable tourism management viewing it from agency theory by using three approaches of agency relationship; the relationship between executive and legislative; the relationship between legislative and public; and the relationship in budgeting context. It is a qualitative descriptive research, and performed in Padang City Culture and Tourism Office. More over, data collection utilizes observation, interview, and documentation. The good governance principle employed in this research are accountability, participation, and transparency. The result shows that the implementation of good governance at Padang City Culture and Tourism Office has been achieved well. It is as a result of the agency relationships occured within local government; the relationship with the executive in the role of Culture and Tourism Office, with the legislative in the role of Padang City Mayor, and with public as the community.
Faktor-Faktor Yang Memengaruhi Perilaku Penggunaan Fitur PayLater pada Aplikasi Shopee (SPayLater) Dengan Model UTAUT2 Oca Amartya Awdes; Firman Surya; Zahara
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.207 KB) | DOI: 10.30630/aista.v1i2.13

Abstract

This study aims to determine the factors that can influence the behavior of using the paylater feature in the Shopee application (SPayLater) using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model. The factors used in this study are performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habits. Respondents of this study were Politeknik Negeri Padang students who used the paylater feature in the Shopee application (SPayLater). The data used is primary data obtained using a survey technique by distributing online questionnaires via google form. Analysis of research data using multiple linear regression analysis with the help of the IBM SPSS version 25 program. The results showed that performance expectancy and habits had a positive effect on the behavior of using the Paylater feature on the Shopee application (SPayLater), while the factors of effort expectancy, social influence, facilitating conditions, hedonic motivation, and price value do not have a positive effect on the behavior of using the paylater feature on the Shopee application (SPayLater ).
Pengaruh Motivasi, Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) Helni Rahma Fitri; Zahara; Ulfi Maryati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.894 KB) | DOI: 10.30630/aista.v1i2.19

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, biaya pendidikan dan lama pendidikan terhadap minat mahasiswa akuntansi untuk mengikuti Pendidikan Profesi Akuntansi (PPAk). Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer dengan cara memberikan kuesioner kepada responden. Populasi penelitian ini adalah mahasiswa akuntansi perguruan tinggi di Kota Padang. Sampel yang digunakan sebanyak 142 responden. Metode pengambilan sampel pada penelitian ini menggunakan convenience sampling. Teknik analisis yang digunakan adalah regresi linear berganda yang diolah dengan bantuan program IMB SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel motivasi karir, motivasi kualitas dan lama pendidikan berpengaruh dan signifikan terhadap minat mahasiswa akuntansi untuk mengikuti PPAk, sedangkan variabel motivasi ekonomi dan biaya pendidikan tidak berpengaruh terhadap minat mahasiswa akuntansi untuk mengikuti PPAk
"Not a lot of benefits, but you can survive”, the role of technology in micro business resilience during the Covid-19 pandemic Diah Gandoriah; Eka Siskawati; Zahara; Oladokun Nafiu Olaniyi
Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.059 KB) | DOI: 10.55980/esber.v1i2.32

Abstract

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.
Social Computing: A Model of Technology Acceptance to Maintain Micro Enterprise Business During Covid-19 Zahara Zahara; Diah Gandoriah; Shalu Kumari; Eka Siskawati
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.296 KB) | DOI: 10.55980/esber.v1i3.59

Abstract

MSMEs are entrepreneurship growth channels whose existence is recognized as the backbone of national economic development. However, not all MSMEs use technological developments in their business processes. Weak individual skills and expertise as a result of weak mastery of Science and Technology (IPTEK) in a general sense and technological mastery of related products and services in a specific sense. This has an impact on the acceptance of MSME actors for the existence of technology for business continuity, therefore this study aims to see how social computing can affect the technology acceptance model by micro-entrepreneurs in maintaining business. This research is a qualitative research with a phenomenological design. The object of this research is the five people of Padang City micro-entrepreneurs, selected purposively with snowball sampling . Data was collected by means of in-depth interviews and naturalistic observations. This study uses data triangulation to test the validity of the data. The results of this study found that technological efficiency can improve business performance. Besides, the use of technology is able to make the effectiveness of business continuity. The use of technology is also user-friendly when used by users. This study provides implications regarding social computing that occurs between business actors and technology adoption that affects business actors in accepting technology for business resilience.
The Influence of Financial Literacy and Educational Background on the Financial Governance of Nagari Owned Enterprises Wiwik Andriani; Rangga Putra Ananto; Zahara Zahara; Dandi Aprila
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.928

Abstract

Initial observations carried out at Nagari-Owned Enterprises (BUMNag) in Nagari Z found that BUMNag managers' understanding of good financial governance still needed to be improved, causing the financial governance of BUMNag in Nagari Z not to be improved. This is due to a need for more training regarding financial literacy and a mismatch in the educational background of the BUMNag managers. This research aims to determine and analyze the influence of financial literacy and educational background on financial governance in Nagari-owned enterprises (BUMNag) in Nagari Z. The approach used in this research is quantitative with a survey method. The data used in this research is primary data obtained from distributing questionnaires to managers of Nagari-owned enterprises in Nagari Z with 83 respondents. The sampling method used in this research is the stratified random sampling method. The research results show that financial literacy and educational background partially influence the financial governance of BUMNag in Nagari Z. In line with these results, financial literacy and educational background simultaneously influence the financial governance of BUMNag in Nagari Z.
Validasi Metode Analisis Penetapan Kadar 4-Amino-3-Nitrophenol Dalam Pewarna Rambut Oksidator Prabaning Budi, Hasti Kusuma; Zahara, Zahara
Eruditio : Indonesia Journal of Food and Drug Safety Vol 4 No 1 (2023): Edisi Desember
Publisher : Badan Pengawas Obat dan Makanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54384/eruditio.v4i1.164

Abstract

4-amino-3-nitrophenol (C6H6N2O3) has been widely used as an oxidative hair colourant. This compound was a structural isomer of 2-amino-4-nitrophenol (2,4-ANP) and 2-amino-5-nitrophenol (2,5-ANP). All of these compounds have different regulations in Indonesia. The maximum concentration of 4-amino-3-nitrophenol in oxidative hair colourants was 1.5% after being mixed with oxidator agents. Otherwise, 2-amino-4-nitrophenol and 2-amino-5-nitrophenol were prohibited substances contained in cosmetic products. Therefore, it was essential to validate the method to differentiate all these three compounds with a resolution of more than 1.5. The High-Performance Liquid Chromatography with Photo Diode Array Detector using octadecylsilane (C18) column (250 mm x 4.6 mm and 5 μm particle size) has been developed and validated. Acetonitrile HPLC grade and 0.05 M acetic buffer with pH 5.9 (20:80) have been used as mobile phase isocratically. The flow rate and column temperature were 1.0 ml/minute and 40oC, respectively. The validation result showed good linearity, with the correlation coefficient of the method being 1.0. The method is also selective in differentiating all three compounds and is specific to the methylparaben compound. The precision data on the concentration of 3.68 μg/ml, 14.70 μg/ml and 18.38 μg/ml was 0.59%, 1.92% and 0.68% respectively.  The percent recovery of this method on the same concentration above was 100.17-100.91, 99.06-100.39 and 100.38-101.05, respectively. The limit quantitation of this method was 0,07%. All validation parameters of the method have met the requirement so that the analysis method for determination of 4,3-ANP has been proven to be selective, accurate and reliable.
Menelusuri Jejak Sejarah Kebudayaan Jambi Di Jambi Seberang Andini, Puti Cahyo; Zahara, Zahara; Sinurat, Junita Yosephine
Prabayaksa: Journal of History Education Vol 4, No 2 (2024): Prabayaksa: Journal of History Education (September)
Publisher : Lambung Mangkurat University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/pby.v4i2.12510

Abstract

Culture is defined as thoughts, customs, something that has developed, something that has become a habit that is difficult to change. Jambi Seberang is an area rich in long and varied history. As part of Jambi Province, this region has been the center of civilization since ancient times. However, in the last decades, with rapid modernization and social change, there have been many aspects of culture and history in Jambi. The purpose of writing this article is to find out traces of the history of Jambi Seberang culture from prehistoric times until the arrivals of Islam. The research uses historical research methods with a contextual approach and data collection using library studies. The results of this article are that there are similarities in life patterns between prehistoric times and the people of Jambi Seberang now. Value traditional are also not abandonded but are incorporated into new patterns of life as an effort to adapt to the times and currents of globalization.
Co-Authors -, Anisha Mutia Abdurahman Abdurrahman Abdurrahman*, Abdurrahman Afridian Wirahadi Ahmad Agustiani, Mala agustina, yenni Aidil Akbar Alang Sari, Putrie Aldrin, Ilham Aulia Ali, Muhammad Fauzi Amy Fontanella Ananto, Rangga Putra Andini, Puti Cahyo Angriani, Ria Anisah Annisa Annisa Anshar, Alya Ledias Ardiansyah, Rahmad Arifqi, Muhammad Ariq, Ziyad Al Arkani, Hari Armel Yentifa Athreebil, Athreebil Azizah, Juwita Azzahra, Audree Bakti Setiawan, Dian Basir, M C. Kifli, Gontom Cahyani, Mhonyca Candra candra Chairani, Mira Cut Azizah Cut Santika D. Suretno, Nandari Dandi Aprila Darni, Surya Dedy Djefris Diah Gandoriah Diah Gandoriah Diptaningsari, Danarsi Dita Maretha Rissi Dori Gusti Alex Candra Dwi Priyanto Eka Rosalina Eka Siskawati Eka Siskawati Eka Siskawati Erdiansyah Erdiansyah Erdiansyah Fadillah Sabri Fatimah Zuhra Firman Surya Fitra Oliyan Fitri, Devianty Gusman, Mahesa Firdaus Gustia Westi Hakim, Fauzan halifah, elka Haniva Dela GUSTA Hanum, Fauziah Hasanah, Anggun Desmita Helni Rahma Fitri Henni Fitriani Ifwadi, Ifwadi Ifwandi Ifwandi, Ifwandi Iqram, Muhammad Jauza, Alfiyah Zahra Josephine Sudiman Junita Yosephine Sinurat Kiftia, Mariatul Kraugusteeliana Kraugusteeliana Kristina, Desi Kumalasari, Ine Kurniawati, Farida Leoni, Prima Widitia Limbong, Christine Herawati Lukman, Isna Rezkia Lusianti, Erita Lusono, Akhir Magdariza, Magdariza Mai Simahatie MARIA BINTANG Marlina Marlina Masyitah, Istiqamatul Maulina, Vira Mawardi, Rahadian Mediyanti, Risma Meidaliyantisyah, Meidaliyantisyah Mirwati, Yulia Mochammad Imron Awalludin Muhammad Aziz Muharramsyah, Rambang Muliani, Vonny Munawarah Munawarah, Munawarah Murni, Intan Permata Mustika, Rasyidah Mutia, Vina Nahlidar, Nahlidar Najmi Najmi, Najmi Novitasari, Erliana Nur Aini Nur Rohman Nurkhaliza, Lulub Oca Amartya Awdes Oktarina, Neneng Oladokun Nafiu Olaniyi Pingki, Anadiya Prabaning Budi, Hasti Kusuma Prisdinawati, Dwita Purba, Nadinda Oxa Zofandri Putri, Sanniyah Alya Putri, Siti Al Roza Selia Rahmawati, Aninda Salma Rahmayani, Rezkia Rahmi Novalita Rahmi Rahmi Rahmi Rahmi Rahmi, Ayu Raissa, Siti Rakhman, Muhammad Arief Ratna Sari Ratna Unaida, Ratna Reka Seprina, Reka Reno Fithri Meuthia Resti, Nindi Sulvina Mai Retna Qomariah Riski, Arpin Riyanti, Putri Robet Asnawi Sabrina, Najiha Salsabila, Nur Sarumaha, Anastasia Yaniarwana Satria, Teuku Dwirza Saumi, Fazrina Sembiring, Ibrahim Setiawaty, Sri Shafira Hijriya Shalu Kumari Shaofa, Rizki Audiah Silvi Listia Dewi Simahatie, Mai Siti Nurlaili Triwahyuni Slameto Slameto Sufritayati, Sufritayati sukri Sukri, sukri Sumaryanto Sumaryanto, Sumaryanto Sumira, Sumira Surnata, Surnata Sutrisno, Slamet Prasetyo Suwardi Suwardi Syafieh, Syafieh Syafira Ramadhea Jr Syam, Misnar Syamsulrizal Syamsulrizal, Syamsulrizal Syaputra, Hafiz Tarisma, Tantri Tasman Tasman Ulfi Maryati Vebrita, Gina Vivianda, Tricia Wardani, Asri Wardani, Suci Wiwik Andriani Wylis A, Ratna Yanuarti, Mira Yaumidin, Umi Karomah Yeni Marlina Yesmira Syamra, Yesmira Yossi Septriani YULIA, Meri Zalida Afni Zulfikar Zulfikar Zuraihan Zuraihan