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All Journal E-JUPEKhu JAM Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Elfitri Santi
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Rancangan input-ouput Pengembangan Aplikasi AFAD untuk Pembukuan perusahaan yang memiliki usaha jasa dan dagang Endrawati; Elsa Rusdina; Dita Maretha Rissi; Elfitri Santi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.538 KB) | DOI: 10.30630/aista.v1i1.5

Abstract

This study aims to design an application program for financial reporting at the Mardhotillah Truss Store quickly and automatically using Microsoft Access. The results of the study found deficiencies in the Mardhotillah Truss Store, namely in terms of recording transactions and in preparing financial statements. Therefore, the author provides a solution for Mardhotillah Truss Stores to use the Microsoft Access computer application to assist the Store in recording transactions and preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) quickly and automatically. This application has advantages because the form uses Visual Basic for Application (VBA) and there is a login facility. The forms used for transaction input are the account list form, the fixed asset list form, the goods list form, the goods category list form, the supplier list form, the customer list form, the service type list form, the wage rate list form, and the initial balance form for accounts receivable, the form beginning balance of debt, beginning of inventory balance form, sales form, purchase form, debt payment form, receivable receipt form, service order form, completed service form, fixed asset depreciation posting form, closing journal posting form and general journal form. This application generates the required reports, namely financial statements (profit and loss statements, changes in equity reports, statements of financial position) and transaction reports.
Tingkat Pendapatan, Sanksi Perpajakan, dan Gender Terhadap Kepatuhan Pajak Kendaraan Bermotor (Studi Kasus pada Wajib Pajak Kendaraan Bermotor di Kota Padang) Estesia Nita Estesia Nita; Afridian Wirahadi Ahmad; Elfitri Santi
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 (425.907 KB) | DOI: 10.30630/aista.v1i2.20

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mendapatkan bukti secara empiris mengenai pengaruh tingkat pendapatan, sanksi perpajakan dan gender terhadap kepatuhan wajib pajak kendaraan bermotor. Populasi penelitian ini adalah pembayar pajak kendaraan bermotor yang terdaftar di SAMSAT Kota Padang. Penelitian ini merupakan penelitian kuantitatif dengan metode pengumpulan data menggunakan instrument kuesioner. Teknis analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dan uji t-test dengan menggunakan program SPSS versi 26. Berdasarkan hasil pengolahan data menunjukan bahwa tingkat pendapatan wajib pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam pembayaran pajak kendaraan bermotornya, sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotornya, gender tidak terdapat beda antara jenis kelamin perempuan dan laki-laki terhadap kepatuhan wajib pajak. Sedangkan secara simultan tingkat pendapatan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor.Kata kunci: Tingkat Pendapatan, Sanksi Perpajakan, Gender, Kepatuhan Wajib Pajak. ABSTRACTThe purpose of this study was to obtain empirical evidence regarding the effect of income levels, tax sanctions and gender on motor vehicle taxpayer compliance. The population of this study are motor vehicle taxpayers registered at SAMSAT Padang City. This research is a quantitative research with data collection method using a questionnaire instrument. Technical analysis of the data used in this study is multiple linear regression and t-test using the SPSS version 26 program. significantly to taxpayer compliance in paying motor vehicle tax, gender there is no difference between the sexes of women and men to taxpayer compliance. Meanwhile, simultaneously the level of income and tax sanctions have a significant effect on taxpayer compliance in paying motor vehicle taxes.Keywords: Income Level, Tax Sanctions, Gender, Taxpayer Compliance.
Desain Aplikasi Database Sistem Informasi Akuntansi Sekolah pada Yayasan Ainur Rahmah Firman Surya; Elfitri Santi; Fera Sriyunianti; Randy Heriyanto
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.v18i1.215

Abstract

This study aims to develop an accounting information system database application for Ainur Rahmah Foundation school in West Pasaman, West Sumatra Province. The problem faced by the Ainur Rahmah Foundation is the absent of an information system to manage student data, tuition fees, admission of new students, receipt and disbursement of cash, purchase and use of consumables, acquisition and depreciation of fixed assets. The developed accounting information system database application consists of two main subsystems, namely the back-end and front-end. The back-end system uses DBMS MySQL Server 8.0 while the front-end system is developed using Microsoft Access 2010. Application modules and reports are developed on the front-end using the Visual Basic for Application programming language which is available in Microsoft Access database tools. Applications that have been developed are then tested for use by users to find out if there are errors and adjustments that must be made. After making adjustments based on the user trial stage, the application can be accepted by users and can be operated according to needs.
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.
Corporate Social Responsibility (CSR) dan Profitabilitas: Pengaruh aspek ekonomi, lingkungan, dan social pada Perusahaan Manufaktur Endrawati, Endrawati; Santi, Elfitri; Putri, Velli Maita
Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i1.252

Abstract

This study was conducted to determine how the influence of Corporate Social Responsibility (CSR) disclosure on profitability. This research uses a quantitative approach method. The data analysis technique used in this research is panel data regression analysis technique and the data is processed using STATA software version 16. Disclosure of economic, environmental, and social aspects of CSR as independent variables, company size, and sub-sector as control variables and profitability projected by Return on Asset (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the disclosure of CSR in economic, environmental, and social aspects does not have a significant effect on ROA. Likewise, CSR disclosure of environmental and social aspects. The larger the size ot the firm, the higher CSR disclosure carried out by the company.
Analisis Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI) Bella Utami Putri; Elfitri Santi; Zalida Afni
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.732 KB) | DOI: 10.30630/jabei.v1i1.12

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi CSRD Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) dan Program Penilaian Peringkat Kinerja Perusahaan (PROPER) di Kementerian Lingkungan Hidup dan Kehutanan periode 2018-2020. Faktor-faktor yang digunakan pada penelitian ini adalah profitabilitas, leverage, ukuran perusahaan, ukuran dewan komisaris, dan kinerja lingkungan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi BEI, website perusahaan sampel, dan website kementerian lingkungan hidup dan kehutanan. Penelitian ini menggunakan metode penelitian kuantitatif, dan teknik Pengambilan sampel yang dilakukan adalah dengan metode purposive sampling, dengan jumlah sampel yang diperoleh sebanyak 84 data perusahaan. Metode analisis data yang digunakan adalah metode regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas, leverage dan kinerja lingkungan berpengaruh positif dan signifikan terhadap CSRD, sedangkan ukuran perusahaan, dan ukuran dewan komisaris tidak berpengaruh terhadap CSRD.
Pengaruh Minat, Dukungan Orang Tua dan Citra Kampus terhadap Keputusan Mahasiswa Memilih Kuliah di Jurusan Akuntansi Politeknik Negeri Padang (Studi Empiris pada Mahasiswa Program Studi D-III dan D-IV Akuntansi Politeknik Negeri Padang) Putri Nanda Leri; Elfitri Santi; Irda Rosita
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.016 KB) | DOI: 10.30630/jabei.v1i1.14

Abstract

Perguruan tinggi merupakan satuan pendidikan penyelenggara pendidikan tinggi. Banyak faktor yang mempengaruhi seseorang dalam memilih perguruan tinggi dan bahkan jurusan yang akan mereka ambil, karena akan berdampak pada kehidupannya di masa yang akan datang. Penelitian ini bertujuan untuk untuk mengetahui apakah minat, dukungan orang tua dan citra kampus berpengaruh terhadap keputusan mahasiswa memilih kuliah di Jurusan Akuntansi Politeknik Negeri Padang. Sampel pada penelitian ini adalah mahasiswa Jurusan Akuntansi Politeknik Negeri Padang Angkatan 2020. Pemilihan sampel pada penelitian ini menggunakan teknik probability sampling yaitu random sampling. Data yang digunakan merupakan data primer. Pengumpulan data pada penelitian ini menggunakan kuesioner. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa : (1) minat berpengaruh positif terhadap keputusan mahasiswa memilih jurusan akuntansi; (2) dukungan orang tua tidak berpengaruh terhadap keputusan mahasiswa memilih jurusan akuntansi; serta (3) citra kampus berpengaruh positif terhadap keputusan mahasiswa memilih jurusan akuntansi.
Pengaruh Pengetahuan Etika, Religiusitas, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Kasus Mahasiswa Akuntansi Politeknik Negeri Padang) Efrianti, Ayu; Santi, Elfitri; Oliyan, Fitra
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.58

Abstract

Penelitian ini dilakukan untuk membuktikan secara empiris pengaruh pengetahuan etika, religiusitas, dan love of money terhadap persepsi etis mahasiswa akuntansi. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Teknik pengumpulan sampel pada penelitian ini menggunakan teknik purposive sampling. Populasi pada penelitian ini adalah Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang angkatan 2019, 2020 dan 2021 Prodi D3 Akuntansi dan angkatan 2018 prodi D4 Akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan data primer dengan cara memberikan kuesioner kepada responden. Teknik analisis yang digunakan adalah analisis regresi linear berganda, dengan bantuan software SPSS.25. Hasil penelitian ini menujukkan bahwa pengetahuan etika, religiusitas dan love of money berpengaruh positif terhadap persepsi etis mahasiswa akuntansi.
Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2018-2021 Putri, Velli Maita; Endrawati, Endrawati; Santi, Elfitri
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.68

Abstract

This study was conducted to describe the variables Corporate Social Responsibility (CSR) and profitability. This study uses a quantitative approach method. The data analysis technique used in this research is descriptive statistics. Disclosure of the economic, environmental, and social aspects of CSR as independent variables, and projected profitability with Return on Assets (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the largest value of company size is found in the automotive and component sub-sector where the disclosure of CSR indicator item is also above the average and the ROA and NPM values are also high with NPM value is the highest among other sub-sectors. While the smallest value of the average company size is found in the chemical sub-sector where the disclosure of CSR indicator item is also below the average and the ROA and NPM values are also below average.
The factors that influence the entrepreneurial decision-making model moderated by Entrepreneurship education Gustati, Gustati; Santi, Elfitri; Endrawati, Endrawati; Oliyan, Fitra
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6388

Abstract

In implementing Presidential Decree No. 02 of 2022 and Presidential Decree No.08 of 2012, universities as one of the educational institutions in Indonesia include the topic of Entrepreneurship as a compulsory subject in the curriculum. This study aims to provide empirical evidence of the factors that influence the entrepreneurial decision-making model moderated by Entrepreneurship education. This study uses a survey approach, data collection using questionnaires distributed via Google Form. The analysis method used is descriptive analysis, Multiple Regression, and Moderate Regression Analysis. The sample was collected using Purposive Sampling, namely students majoring in Accounting at Politeknik Negeri Padang who have taken Entrepreneurship courses in both D3 and D4 study programs. The results showed that partially the Entrepreneurial Decision was influenced by Profit Expectations, Use of Accounting Information Systems, and Entrepreneurship Education, but was not influenced by the Use of e-commerce. Entrepreneurship Education is able to strengthen entrepreneurial decision making. This research can provide recommendations and evaluations for the government, especially the academics, and entrepreneurs that the importance of Entrepreneurship Education in increasing the growth and development of the economy of Indonesia.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Anda Dwiharyadi Andriani, Meri Armel Yentifa Asratul Rahmi Bella Utami Putri Chandra, Novrina Dedy Djefris Desi Handayani Dita Maretha Rissi Efrianti, Ayu Eka Rosalina Eka Rosalina Elsa Rusdina Endrawati Endrawati Endrawati Estesia Nita Estesia Nita Faradilla, Yosi Aunia Fera Sriyunianti Ferdawati Ferdawati Firman Surya Fitra Oliyan Frima, Rini Gustati Gustati Irda Rosita Josephine Sudiman Jr, Syafira Ramadhea Khairuni, Rizka Lasmi Yupita Mustika, Rasyidah Putri Nanda Leri Putri, Velli Maita Randy Heriyanto Randy Heriyanto Ratu, Rahayu Andini Ria Angriani Syafira Ramadhea Jr Syafira Ramadhea Jr. Tasniem Fauzia Wahyu Saputra, Arif Wiwik Andriani Yossi Septriani Zahara Zaky Syahputra Zalida Afni Zalida Afni Zulvitri Zulvitri