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All Journal JAM Nagari Law Review Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Ensiklopedia Social Review Jurnal Eksplorasi Akuntansi (JEA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Hukum dan Peradilan Ensiklopedia Research and Community Service Review ABIS: Accounting and Business Information Systems Journal Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Akuntansi dan Governance Andalas Buletin Dharmas Andalas
Mazelfi, Ihsani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Andalas
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Peningkatan Kapasitas Pengelola Keuangan Badan Layanan Umum Daerah (BLUD) pada Puskesmas di Kabupaten Tanah Datar Fauzan Misra; Ilmainir Ilmainir; Jonhar Jonhar; Elvira Luthan; Rahmat Kurniawan; Ihsani Mazelfi
Warta Pengabdian Andalas Vol 26 No 4.c (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Regional Public Service Agency (BLUD) has empowered financial managers in the Regional Government to understand and understand the financial reporting process. The application of BLUD can provide flexibility in financial/goods management. In the practice of preparing financial statements, most financial managers do not have an educational background in economics, so they have limitations in understanding the preparation of financial statements. This community service aims to provide more understanding to financial managers in local governments to be able to prepare the reports needed in the context of BLUD application. Participants who are financial managers positively welcomed the community service activities carried out. They also suggested that this activity could be carried out more intensively and that an application was created to facilitate the process of preparing the financial statements of regional governments implementing BLUD.
JURIDICAL PROBLEMS ON COOPERATIVE BANK REGULATIONS ON INDONESIA'S ECONOMIC GOALS Almaududi Almaududi; Ihsani Mazelfi
Jurnal Hukum dan Peradilan Vol 11, No 3 (2022)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.11.3.2022.437-452

Abstract

This paper is concerned with the juridical problems on cooperative banks’ regulations on Indonesia’s goals stated in the 1945 Constitution Republic of Indonesia. The problems arise due to the absence of commercial banks in the form of cooperative banks. Furthermore, Indonesia has a minimum number of cooperative rural banks (BPR Co). Currently, OJK registered only 19 BPR Co out of 1545 BPRs (0.01%). The study aims to examine the juridical problems of cooperative bank regulation in Indonesia’s goals as stated in the 1945 Constitution. It is normative research, analyzed qualitatively and presented in a descriptive. The study reveals that the Government and the Financial Services Authority (OJK) have no intention of further regulating the legal form of Cooperative Banks. We can see it from the non-accommodation of Cooperative Banks in Law on Syariah Banking. In addition, we could also see it from the absence of regulation on Cooperatives Commercial Bank in OJK Regulation. Therefore, it is not surprising that no commercial banks in Indonesia are in the legal form of cooperative. 
Analisis Perbedaan Pengungkapan Aspek Sebelum dan Setelah Penerapan Prinsip Materialitas pada Penyusunan Laporan Keberlanjutan (Studi pada Perusahaan Gas Negara) Ihsani Mazelfi
ABIS: Accounting and Business Information Systems Journal Vol 6, No 2 (2018): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v6i2.59098

Abstract

Global Reporting Initiative (GRI) menerapkan prinsip materialitas dalam proses penentuanaspek yang akan diungkapkan pada laporan keberlanjutan entitas. Prinsip ini baru mulai diterapkanpada pedoman pelaporan keberlanjutan GRI 4. Pada artikel ini, peneliti ingin mengidentifikasiperbedaan antara kerangka pedoman pelaporan sebelum dan sesudah penerapan prinsip materialitas,serta perbedaan aspek yang diungkapkan pada laporan keberlanjutan tahun sebelum dan sesudahditerapkannya prinsip materialitas. Penelitian ini menggunakan kerangka pedoman pelaporankeberlanjutan dan laporan keberlanjutan Perusahaan Gas Negara. Teknik analisis data menggunakananalisis data kualitatif, mengikuti konsep Spradley (1980). Hasil identifikasi menampilkan bahwaada 44 aspek yang diungkapkan pada laporan keberlanjutan sebelum penerapan prinsip materialitasnamun tidak diungkapkan pada laporan keberlanjutan setelah penerapan prinsip materialitas.
Analisis Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Perilaku Pengambilan Risiko dan Penghindaran Pajak Pada Perbankan Syariah Di Indonesia Luciana Luthan; Ihsani Mazelfi
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.217

Abstract

Sharia Supervisory Board (DPS) in sharia banking plays an important role in supervising the activities of sharia banking to make sure that the bank can be free from usury (interest), gharar (unclear contract), and maisir (speculation). DPS in Islamic banks is expected to make Islamic banks more obedient to the rules. This study examines the effect of the DPS characteristics on risk-taking and tax avoidance behavior in Indonesian Islamic banking from 2010-2019. The characteristics studied included DPS financial expertise and the number of DPS meetings. Financial expertise is measured by the number of DPS who have expertise in finance. The research method used is multiple linear regression. The test results show that the number of DPS who are financial experts does not affect risk-taking behavior at Islamic banks. In contrast, the number of DPS meetings positively affects Islamic bank risk-taking. Then the number of DPS who are financial experts has a positive effect on tax avoidance at Islamic banks while the number of DPS meetings has no effect on tax avoidance at Islamic banks. The results of this study can be used as determinant to issue policies related to DPS responsibilities to maximize its role as a supervisory board in tax avoidance and risk taking.
PENINGKATAN TINGKAT HUNIAN MELALUI MANAJEMEN HOMESTAY BERBASIS WEBSITE DI KOTA PAYAKUMBUH Asniati Bahari; Elvira Luthan; Yurniwati Yurniwati; Jonhar Jonhar; Warnida Warnida; Riza Reni Yanti; Ihsani Mazelfi; Ali Nursal
Jurnal Hilirisasi IPTEKS Vol 6 No 4 (2023)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v6i4.732

Abstract

Currently, homestays in the city of Payakumbuh generally do not maximize the use of information systems. This is due to a lack of understanding among homestay owners about appropriate governance methods and a shortage of knowledge regarding computer-based information system management and homestay operation capabilities. The objective of this activity is to implement a homestay management information system in the city of Payakumbuh. The method employed for this activity is training. A total of 23 homestay owners in Payakumbuh participated in the training. This initiative aims to implement a website-based information system to enhance homestay owners' understanding of effective governance, computer-based information system management, and operational capabilities in managing homestay systems. The outcomes of this initiative include improved capabilities among homestay owners to effectively utilize the Website-Based Homestay Management Information System. This training not only benefits homestay owners but also faculty, departments, and the university. It creates opportunities for homestay managers to collaborate and share experiences, thereby strengthening the SME community in the homestay sector in Payakumbuh. The implementation of a website-based information system in homestay management is intended to expand promotional networks, catering not only to local tourists but also to international visitors. In conclusion, this training program has significantly benefited homestay managers and has the potential to support local economic growth and the development of the tourism sector in the Payakumbuh region. It is anticipated that this initiative will contribute knowledge towards homestay management development and the application of information technology in the tourism sector.
Analisis Penerapan Prinsip Materialitas Standar GRI pada Penyusunan Laporan Keberlanjutan : Studi pada Perusahaan yang Mendapatkan Peringkat Dalam Ajang Asia Sustainability Reporting Rating (ASRRAT) 2020 Ihsani Mazelfi
Jurnal Akuntansi dan Governance Andalas Vol 4 No 1 (2021): Jurnal Akuntansi dan Governance Andalas 4 (1)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v4i1.57

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan prinsip materialitas dalam penyusunan laporan keberlanjutan menggunakan Standar GRI. Populasi dalam penelitian ini adalah laporan untuk perusahaan yang mendapat peringkat dalam ajang Asia Sustainability Reporting Rating (ASRRAT) 2020. Pengumpulan data dengan mengakses website resmi perusahaan yang mendapatkan rating. Studi ini menggunakan kerangka pedoman pelaporan keberlanjutan Standar GRI. Hasil identifikasi menunjukkan bahwa perusahaan yang dinilai pada tahun 2020 mengungkapkan lebih banyak aspek yang dianggap material dibandingkan tahun sebelumnya. Hasil ini menunjukkan bahwa perusahaan menambahkan lebih banyak topik material ke laporan keberlanjutannya dari tahun ke tahun.
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN DIVERSITAS GENDER DEWAN DIREKSI SEBAGAI MODERASI Salsabila Putri Nita; Ihsani Mazelfi
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.76

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kinerja ESG dan ukuran perusahaan terhadap kinerja keuangan perusahaan dan peran diversitas gender dewan direksi dalam memperkuat pengaruh tersebut. Penelitian ini dilakukan dengan metode kuantitatif dengan menggunakan teknik purposive sampling dalam mengumpulkan sampel. Sampel yang digunakan sebanyak 103 observasi yang terdiri dari perusahaan yang terdaftar secara konsisten di Bursa Efek Indonesia selama tahun 2020-2022. Data yang digunakan diproses menggunakan software SPSS 26. Metode analisis yang digunakan yaitu metode asumsi klasik dan MRA. Hasil studi ini menunjukkan bahwa kinerja ESG dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan keuangan perusahaan. Lalu, diversitas gender dewan direksi tidak dapat memperkuat pengaruh kinerja ESG terhadap kinerja keuangan perusahaan, namun dapat memperlemah pengaruh ukuran terhadap kinerja keuangan perusahaan. Temuan ini mengimplikasikan bahwa pentingnya diversitas gender dalam pengambilan keputusan strategis, penelitian ini memberikan kontribusi kepada perusahaan untuk dapat meningkatkan kinerja keuangan mereka secara aktif memperhatikan dan mengelola diversitas gender dalam dewan direksi.
Eksistensi Asosiasi Fintech Dalam Pengawasan Peer To Peer (P2P) Lending Almaududi Almaududi; Ihsani Mazelfi
Nagari Law Review Vol 4 No 2 (2021): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.4.i.2.p.175-187.2021

Abstract

Financial Services Authority Regulation Number 77 / POJK.01 / 2016 and Number 13 / POJK.02 / 2018 not only regulated the Fintech P2P Lending's operational activities but also became the basis for the creation of the Fintech Association. Based on Article 48 POJK 77/2016 jo. Article 21 POJK 13/2018, OJK appoints a Fintech Association (AFPI) which functions to establish a Code of Ethics and provides several regulations that have not been regulated by OJK. In this connection, problems arise related to order, the role and function of the Fintech Association in monitoring Fintech P2P Lending. It is worth questioning the basis and consideration of the OJK in establishing and making the Fintech Association an institution that joins Fintech P2P Lending. It is also necessary to analyze the extent to which the role or existence of the Fintech Association in realizing a balance between the principles of consumer protection and prudence with innovation and competition.
PERHITUNGAN DAN SOSIALISASI PAJAK PERTAMBAHAN NILAI YANG ADA PADA UMKM CV. X Silitonga, Asnat T.; Sukma, Diah Ayu Permata; Marjani, Usi; Sutan, Naufal; Silmi, Silmi; Mazelfi, Ihsani
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2549

Abstract

Value Added Tax, or VAT, is nothing new. Currently, many UMKM are subject to tax, such as CV.X. The Value Added Tax calculation available for UMKM can help UMKM in determining the amount of value added tax that must be paid by their company. This calculation is carried out in accordance with Tax Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The calculated data is taken from previous transactions CV.X. Apart from that, this data was collected through direct interviews with owners of UMKM at CV.X. The main aim of preparing this article is to help UMKM in matters of taxation, especially regarding the existing Value Added Tax, for successful business continuity in the future. With a deep understanding of VAT and applicable tax regulations, it is hoped that MSMEs can optimize their financial management, minimize the risk of tax violations, and increase the competitiveness of their business in a competitive market. Through this article, it is hoped that MSMEs can achieve long-term success and contribute positively to overall economic growth.
Pembuatan Aplikasi Pencatatan Penjualan dan Pembelian pada UMKM 45 Cake n Donat dengan Microsoft Access Sanda Patrisia Komalasari; Ihsani Mazelfi; Luthfia Azizah Isra; Najla Shabrina Aulia; Zazqia Ramadhani; Ammar Dzaky; Harfiona Agustin; Rahman Syarif Masri; Tio Putra Wendari
Buletin Dharmas Andalas Vol. 1 No. 1 (2024): Buletin Dharmas Andalas
Publisher : Departemen Budidaya Tanaman Perkebunan Fakultas Pertanian Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bda.v1i1.4

Abstract

UMKM 4S Cake n Donat adalah usaha kecil yang berfokus pada produksi kue dan donat berkualitas tinggi. Untuk meningkatkan efisiensi operasional dan akurasi pencatatan transaksi, sebuah aplikasi pencatatan penjualan dan pembelian dikembangkan menggunakan Microsoft Access. Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi tantangan yang dihadapi "4S Cake n Donat" dalam mengelola inventaris dan melacak penjualan serta pembelian. Metodologi yang digunakan melibatkan perancangan dan pengembangan aplikasi database. Proses ini mencakup pembuatan tabel, penetapan relasi, perancangan formulir, pembuatan query, dan pembuatan laporan untuk memastikan manajemen data yang komprehensif dan ramah pengguna. Aplikasi tersebut diuji dan diterapkan, dengan pelatihan staf yang disediakan untuk memastikan penggunaan yang efektif. Aplikasi ini memungkinkan pelacakan penjualan dan pembelian dengan cepat dan mengurangi kesalahan. Dengan aplikasi ini diharapkan UMKM akan mengalami peningkatan efisiensi dalam pemrosesan pesanan dan layanan pelanggan. Inisiatif pengembangan aplikasi ini menunjukkan potensi teknologi dalam meningkatkan proses bisnis dan mendukung usaha kecil dalam mencapai kinerja yang lebih baik.
Co-Authors Adisti, Adila Agustin, Harfiona Ali Nursal Almaududi Almaududi Almaududi Almaududi Almaududi, Almaududi Ammar Dzaky Andrian, Willy Anisa, Hilda Try Arief Cahyadi Asniati Bahari Aulia, Najla Shabrina Dzaky, Ammar Elvira Luthan Fauzan Misra Harfiona Agustin Ilmainir, Ilmainir Isra, Luthfia Azizah Jonhar Jonhar Luciana Luthan Luthan, Luciana Luthfia Azizah Isra Marjani, Usi Masri, Rahman Syarif Najla Shabrina Aulia Nita, Salsabila Putri Putri, Zsazsabila Natalia Rahman Syarif Masri Rahmat Kurniawan Ramadhan, Zacky Marsa Ramadhani, Ratih Ramadhani, Zazqia Riduwan, Muhammad Fazar Riza Reni Yanti Salsabila Putri Nita Sanda Patrisia Komalasari Saputra, Dendi Adi Silitonga, Asnat T. Silmi Silmi Sukma, Diah Ayu Permata Sutan, Naufal Tio Putra Wendari Warnida Warnida Wellyalina, Wellyalina Yurniwati Yurniwati Zazqia Ramadhani