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All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Ilmiah Poli Bisnis Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Ilomata International Journal of Management Ilomata International Journal of Social Science Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference Jurnal Sains dan Informatika : Research of Science and Informatic Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Eka Rosalina
Politeknik Negeri Padang
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Mental Budgeting dan Motivasi Terhadap Pengelolaan Keuangan Individu Eka Rosalina; Rida Rahim; Tafdil Husni; Fany Alfarisi
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.3008

Abstract

Budgeting cannot be separated from personality and by itself arises from the human individual—people who will make and run the budget. With the budget, financial management will be better. This research was conducted to find out the influence of mental budgeting and motivation on the financial management of individuals. This research was conducted through a questionnaire survey distributed to polytechnic students in 2021 who had taken budget and financial management courses. The sample from this study was 108 samples using Slovin and random sampling techniques. It was then continued with hypothesis testing using multiple linear regressions. The results of this study state that mental budgeting has a positive effect on individuals' financial management, and motivations positively affect personal financial management.
Excel For Accounting Untuk Penyusunan Laporan Keuangan Pada Yayasan Panti Asuhan Eka Rosalina; Wiwik Andriani; Afridian Wirahadi; Fera Sriyuniati; Desi Handayani
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.61

Abstract

Financial Statements is an accounting process that are arranged and reported objectively which can be useful for its users. Each financial statement preparation must be based on applicable financial accounting standards. One of them is the preparation of financial statements for the foundation. A foundation is a legal entity that has the aims and objectives of social, religious and humanitarian benefits. Case Study conducted at the Shine Al-Falah Foundation. The procedures in preparing the financial statements of the Al Falah foundation start from with studying the transactions in the form of cash in and cash out transaction books. After that, a needs analysis is made in the preparation of financial statements using Exel For Accounting which starts from plan the Account List, making ledgers, work sheet and continuing to design the Financial Statements of the Foundation. Last is to provide assistance and training to the preparation of financial statements using Exel for Accounting.
Pengaruh Motivasi, Culture, dan Mental Budgeting Terhadap Management of Household Finance Melalui Komitmen Eka Rosalina; Asratul Rahmi
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4596

Abstract

This study aims to determine the effect of motivation, culture, and mental budgeting on household finance management through commitments made by homemakers aged 20-50 years, high school/vocational school education level, and not working. The population in this study is homemakers in 2021 in West Sumatra. The number of samples in this study was 160 respondents, using the convenience sampling method. The data analysis was path analysis on the Structural Equation Modeling (SEM) model using STATA 16 software. The research instrument used was a questionnaire distributed via a google form. Based on the data processing results, motivation does not directly affect household finance management. In contrast, culture, mental budgeting, and commitment have a direct effect on the management of household finance. Commitment cannot mediate the relationship between motivation and culture in managing household finance, while commitment can mediate the relationship between mental budgeting and managing household finance.
Pandemi Covid-19 dan Dampaknya Terhadap Perubahan Kebijakan Perusahaan Sektor Teknologi Wiwik Andriani; Rangga Putra Ananto; Eka Rosalina; Wina Nofrima Fitri; Dandi Aprila
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4701

Abstract

Analysis conducted to see the extent to which a company has implemented by using financial implementation rules correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing the company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine a policy strategy based on the results of a comparison test of the financial performance of technology sector companies before and during the 2018-2021 period of the covid-19 pandemic. In this study, secondary data are used. Purposive sampling was utilized as the sampling methodology. This study employed a normality test and Paired Sample T-Test. The results of this study indicate that the financial performance of technology companies during the covid-19 pandemic got significant results for all variables. Based on the comparison test results, a policy strategy is needed to solve the problems related to financial performance.
Faktor Belanja Modal dan Ukuran Pemerintah Sebagai Prediktor dari Anggaran Pemerintah Daerah di Indonesia Eka Rosalina; Rini Frima; Yolla Maysanti
ABEC Indonesia Vol. 10 (2022): 10th Applied Business and Engineering Conference
Publisher : Politeknik Caltex Riau

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

Abstract

This study aims to determine how capital expenditure factors and government size can affect the realization of the 2018-2020 government budget. This study uses a saturated sample, which is a sample consisting of the entire population, namely all provinces in Indonesia for the 2018-2020 period with a total of 34 provinces obtained from the official website of the local government of each province and also from the BPK website, namely https://www.bpk.go .id/ihps. The number of samples used in this study were 102 samples. The data analysis method in this study is the multiple linear analysis method of panel data. In this study, the data were analyzed using STATA 16 software. Based on the test results, the research results obtained that capital expenditure variables and the size of local government negatively affected the level of local government budget realization.
Perancangan Database Akuntansi Menggunakan Microsoft Access pada Usaha Konveksi Taylor Abadi Wiwik Andriani; Eka Rosalina; Fera Sriyunianti; Ferdi Afrizon; Dandi Aprila
SAINS DAN INFORMATIKA : RESEARCH OF SCIENCE AND INFORMATIC Vol. 9 No. 1 (2023): Jurnal Sains dan Informatika : Research of Science and Informatic
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah X

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

Abstract

This service aims to help design accounting applications at the Konveksi Taylor Abadi Convection Business using Microsoft Access. The application is designed according to the needs of the store, where this application has a form that is equipped with Visual Basic for Application (VBA) and other facilities such as an account list form, inventory list, fixed asset list, transaction recording consisting of sales, purchases, raw material usage, allocation forms. factory overhead costs, direct labor costs, finished production or finished products. This application provides financial reports ranging from reports on the cost of production, profit and loss reports, reports on changes in capital, balance reports and cash flow reports as well as other data needed by the company. From the results of this service, it was found that there were deficiencies in the recording and financial reports at Taylor Abadi Convection. Therefore, the author provides a solution for Konveksi Taylor Abadi Convection to use Microsoft Access computer applications in recording transactions and preparing financial reports in accordance with Financial Accounting Standards (SAK) quickly and automatically.
The Impact of Resource Exploration and Capital Expenditures on the Realization of Local Government Budgets in Indonesia Eka Rosalina; Rini Frima; Wiwik Andriani; Ulfah Arima Rm
Ilomata International Journal of Social Science Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i4.935

Abstract

This study aims to determine how factors, namely the period of government, gender, government size, and capital expenditure, can affect the realization of the 2018–2021 government budget. This study used a saturated sample consisting of the entire population, namely all provinces in Indonesia for the 2018–2021 period, with a total of 34 provinces, so a sample of 136 was obtained. In this study, the data analysis methods used were descriptive statistics, multiple linear regression analysis, namely the standard effect model, fixed effect model, and random effect model, and hypothesis testing, namely the coefficient of determination test (R2), simultaneous test (F), and partial test (t). The data used are statements of financial position and budget realization reports obtained from the official BPK website, namely https://www.bpk.go.id/ihps. The data were analyzed using STATA v.16 software. Based on the test results, the research results obtained were that the variables of government period and gender did not affect the realization of provincial and local government budgets in Indonesia. Meanwhile, government size and capital expenditure variables affect the realization of provincial government budgets in Indonesia.
Optimalisasi Teknologi Dalam Pembelajaran Komputer Akuntansi Pada Siswa dan Guru SMK di Dhamasraya Elfitri Santi; Eka Rosalina; Syafira Ramadhea Jr.; Desi Handayani; Zulvitri zulvitri
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 5 No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jppm.v5i2.1176

Abstract

Over the past five years the development of technology has experienced rapid growth and development, including computerization in the field of accounting. With the use of technology, all financial management can be done quickly, precisely and accurately. One software that is widely used by small and medium industries that is used for bookkeeping financial statements of various types of companies is the accurate accounting application. This application in the future will be tested on vocational students in the form of a Skills Competency Test (UKK). UKK results for students will be an indicator of achieving graduation competency standards. Meanwhile, for stakeholders, the UKK results are used as a source of information on the competencies possessed by prospective workers. However, currently there are still many teachers and students who cannot operate the accounting application, including at SMKN 1 Pulau Punjung school. Therefore, the community service team of the accounting department of Padang State Polytechnic had the opportunity to visit SMKN 1 Pulau Punjung, Dhamasraya Regency, to carry out training and assistance to teachers and students, so that these students have the competencies expected by the industry. In addition, an evaluation was also carried out to see the extent of the increase in students' understanding and skills in optimizing the accurate accounting application in managing financial data after the training was given, so that the knowledge provided was truly useful and could be used even though this service activity ended.
Pengaruh Profitabilitas dan Leverage Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021) Anisya, Rahmi; Yentifa, Armel; Rosalina, Eka
Akuntansi dan Manajemen Vol. 18 No. 2 (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.v18i2.231

Abstract

This study aims to determine the effect of profitability and leverage on earnings management (a case study in a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the 2017-2021 period). This research is a quantitative research. The sampling method was carried out using a purposive sampling technique. This study uses secondary data, namely from the financial reports of manufacturing companies in the food and beverage sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this study was 70 company data, with 2 outlier company data, so that the total sample used was 68 company data. The data analysis used was multiple linear regression analysis using the SPSS Version 25 program. Based on the results of the data processing it can be concluded that Profitability and Leverage have a positive and significant effect on Earnings Management (Case Study in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia Period 2017-2021).
Pengaruh Herding Factor dan Overconfidence terhadap Kualitas Pengambilan Keputusan Investasi Saham pada Generasi Z (Studi pada Mahasiswa Jurusan Akuntansi Program Studi D-IV Akuntansi Politeknik Negeri Padang) Rijalul Fikri; Rini Frima; Eka Rosalina
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.939 KB) | DOI: 10.30630/jabei.v1i2.28

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh herding factor dan overconfidence terhadap penggunaan informasi teknikal dan fundamental dalam pengambilan keputusan pada generasi Z. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer dengan cara mewawancarai responden sesuai dengan item pertanyaan kuesioner. Populasi penelitian ini adalah mahasiswa Jurusan Akuntansi Politeknik Negeri Padang. Metode pengumpulan sampel menggunakan purposive sampling. Sampel yang diperoleh sebanyak 53 responden. Teknik analisis yang digunakan adalah analisis SEM menggunakan software STATA SE 16. Hasil penelitian menunjukkan bahwa herding factor berpengaruh terhadap kualitas pengambilan keputusan pada generasi Z dengan nilai signifikan sebesar 0,001 lebih kecil dari 0,05 dan nilai Z sebesar 4,74. Hal ini berarti semakin tinggi tingkat herding factor maka akan semakin baik kualitas pengambilan keputusan investasi pada generasi Z. Overconfidence berpengaruh terhadap kualitas pengambilan keputusan investasi pada generasi Z dengan nilai signifikan sebesar 0,001 lebih kecil dari 0,05 dan nilai Z sebesar 4,26. Hal ini berarti bahwa semakin tinggi tingkat overconfidence yang dimiliki oleh investor maka semakin baik kualitas pengambilan keputusan oleh investor generasi Z.
Co-Authors Adrianto, Fajri Afridian Wirahadi Ahmad Ananto, Rangga Putra Anda Dwiharyadi Anisya, Rahmi Arfan Anugrah Asyhari Armel Yentifa Asratul Rahmi Asrina, Novi Awliya Rahmat Dandi Aprila Dedy Djefris Desi Handayani Dita Maretha Rissi Dwi Haryadi, Anda Elfitri Santi Eliyanora Eliyanora Endrawati Endrawati Fany Alfarisi Fauzan Misra Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Fitra Oliyan Frima, Rini Gustina Gustina Hasan, Puti Zeina Hanifah Husna, Mutia Rahmatul I Gusti Bagus Wiksuana Irda Rosita Josephine Sudiman Jr, Syafira Ramadhea Masyhuri Hamidi, Masyhuri Melsi Guswindi Niki Lukviarman, Niki Pertama Agustin, Zolanda Rahmi, Mustika Rasyidah Rasyidah Reni Endang Sulastri Reno Fithri Meuthia Rida Rahim Rijalul Fikri Rini Frima Sixtia Apriyana Asrul Syafira Ramadhea Jr Syafira Ramadhea Jr. Tafdil Husni Ulfah Arima Rm Wina Nofrima Fitri Wiwik Andriani Yolla Maysanti Yossi Septriani Zahara Zahara Zulvitri Zulvitri