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All Journal E-JUPEKhu JAM JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 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.
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.
Pengaruh Literasi Keuangan, Sikap Keuangan, Kemampuan Akademik, Gender, Pengelolaan Uang Saku, dan Pendidikan Keluarga Terhadap Perilaku Pengelolaan Keuangan Zaky Syahputra; Rangga Putra Ananto; Elfitri Santi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1220

Abstract

This study aims to examine the influence of financial literacy, financial attitudes, academic ability, gender, pocket money management, and family education on the financial management behavior of accounting students at Politeknik Negeri Padang. This is a quantitative study conducted on students from the Accounting Department of Politeknik Negeri Padang from the 2020, 2021, 2022, and 2023 cohorts who reside in Limau Manis Subdistrict, Pauh District, Padang City, West Sumatra. The research was carried out starting in July 2024 until completion. The sampling technique used in this study was non-probability sampling. The results of the study indicate that financial attitudes, pocket money management, and family education have a significant influence on students' financial management behavior. Meanwhile, financial literacy, academic ability, and gender do not have a significant effect on the financial management behavior of accounting students at Politeknik Negeri Padang.
Peningkatan Kemampuan Pengelola Yayasan Dar El Madina Dalam Mencatat Transaksi dan Penyusunan Laporan Keuangan Novrina Chandra; Rasyidah Mustika; Elfitri Santi; Yossi Septriani; Endrawati, Endrawati
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v1i1.4

Abstract

Kegiatan pengabdian dilaksanakan pada Yayasan Darul Madinah Padang (PAUD/TK Dar Almadinah). Pada saat ini pihak Yayasan memiliki keterbatasan pengetahuan terhadap system informasi akuntansi dan belum melakukan pencatatan dan pelaporan keuangan sesuai dengan standar akuntansi yang berlaku yaitu ISAK 35.  Laporan keuangan sangat penting dalam pertanggung jawaban keuangan yayasan kepihak external yayasan atau donatur. Tujuan kegiatan adalah agar pihak yayasan memiliki kemampuan dan pemahaman dalam merancang sistem informasi akuntansi dan penyusunan laporan keuangan sesuai standar yang berlaku umum. Metode pelaksaaan kegiatan yaitu memberikan pelatihan perancangan sistem informasi akuntansi dan pelatihan penyusunan laporan keuangan yayasan sesuai dengan aturan yang berlaku umum. Setelah itu dilakukan pendampingan dalam penyusunan laporan keuangan. Kegiatan juga memberikan modul yang berisikan langkah dan tahapan dalam penyusunan laporan keuangan untuk memudahkan pihak yayasan dalam mengelola keuangan.
Bimtek Literasi Akuntansi Bagi Tenaga Yayasan Pendidikan Ainur Rahmah Pasaman Barat Sukartini, Sukartini; Santi, Elfitri; Sriyunianti, Fera; Surya, Firman; Ratu, Rahayu Andini
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

Seiring dengan perkembangan teknologi informasi, kebutuhan manajemen juga semakin meningkat dan beragam. Pemenuhan kebutuhan manajemen akan informasi keuangan sangat bergantung kepada kehandalan sistem informasi akuntansi. Sebagai sebuah yayasan pendidikan yang cukup diminati di wilayah Pasaman Barat, Yayasan Ainur Rahmah telah berkembang pesat seiring semakin bertambahnya murid dan semakin tingginya kebutuhan pengurus yayasan akan informasi keuangan seperti laporan posisi keuangan dan aktivitas yang harus dapat disajikan setiap saat untuk keperluan pertanggungjawaban dan pengendalian. Informasi keuangan juga berfungsi sebagai dasar pengambilan keputusan dan perencanaan keuangan untuk masa datang. Belum tersedianya sebuah sistem informasi akuntansi telah menjadi kendala utama bagi pengurus saat ini untuk memantau kinerja keuangan dan mengambil keputusan-keputusan strategis untuk kemajuan entitas di masa datang. Tanpa adanya informasi yang berkualitas, pengurus yayasan umpama nahkoda yang sedang menjalankan kapal di tengah lautan tanpa pedoman arah yang baik. Hal ini dikeluhkan oleh pengurus dan staf administrasi yang bertugas mengelola berbagai transaksi keuangan, mereka sangat kewalahan untuk mencatat, mengolah dan menyajikan laporan keuangan yang dibutuhkan bagi pengambil keputusan. Kondisi saat ini yang dapat diobservasi adalah staf administrasi menggunakan buku-buku catatan yang sangat sederhana untuk mencatat pengeluaran dan pemasukan kas yayasan, tentu saja informasi yang dihasilkan tidak akan bisa disajikan tepat waktu dan berkualitas bagi pengambilan keputusan. Ditambah lagi, staf administrasi yayasan ini tidak memiliki kemampuan akuntansi untuk mencatat transaksi dan pelaporan keuangan. Kegiatan pengabdian ini dilakukan melalui beberapa tahapan yaitu FGD dan review dalam melakukan penataan pembukuan akuntansi, memberikan literasi atau pengetahuan dan skill akuntansi untuk mencatat transaksi dan pelaporan keuangan, serta bimtek bagi staf administrasi Yayasan Ainur Rahmah. Kegiatan ini akan menghasilkan luaran berupa peningkatan kompetensi staf administrasi Yayasan dalam mencatat transaksi dan pelaporan keuangan, terlatihnya staf administrasi yayasan dalam menyusun laporan keuangan, adanya modul tentang sistem pencatatan akuntansi, serta publikasi ilmiah pada Jurnal ber ISSN, media masa, dan video singkat. Semua tujuan dan luaran pengabdian ini akan dicapai dengan sinergisitas kepakaran antara tim peneliti  
Implementasi dan Pendampingan Penggunaan Aplikasi Laporan Keuangan SIA BUMNAg Pada BUMNag Madani Nagari Lubuk Malako Kabupaten Solok Selatan Frima, Rini; Santi, Elfitri; Ria Angriani; Randy Heriyanto; Lasmi Yupita
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

Sistem Informasi Akuntansi berbasis komputer merupakan solusi yang dapat dimanfaatkan oleh pelaku usaha untuk menyusun laporan keuangan berbasis database. Oleh karena itu, penting bagi Sumber Daya Manusia (SDM) yang terlibat untuk memahami penggunaan aplikasi laporan keuangan, guna mendukung pengembangan usaha. Salah satu pendekatan yang diterapkan adalah pembuatan laporan keuangan sesuai dengan standar akuntansi yang berlaku, dengan bantuan aplikasi berbasis database, seperti Microsoft Access. Mitra dalam kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah BUMNag Madani Nagari Lubuk Malako, yang berlokasi di Kabupaten Solok Selatan. Mitra tersebut menjalankan tiga bidang usaha, yaitu perkebunan kelapa sawit, transportasi, dan pengelolaan pasar. Kegiatan PKM ini bertujuan membantu mitra dalam menyusun laporan keuangan berbasis database dan membangun Sistem Informasi Akuntansi yang sesuai dengan standar akuntansi keuangan. Pelaksanaan PKM dilakukan melalui implementasi dan pendampingan penggunaan aplikasi laporan keuangan bagi staf keuangan BUMNag Madani. Hasil dari kegiatan ini menunjukkan peningkatan kualitas penyusunan dan pengelolaan laporan keuangan yang lebih baik di BUMNag Madani Nagari Lubuk Malako.  
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Anda Dwiharyadi Andriani, Meri Angriani, Ria Armel Yentifa Asratul Rahmi Ayu Efrianti Baehaqi Bella Utami Putri Chandra, Novrina Dedy Djefris Desi Handayani dian masitoh Dita Maretha Rissi Eka Rosalina Eka Rosalina Elsa Rusdina Endrawati Estesia Nita Estesia Nita Faradilla, Yosi Aunia Fera Sriyunianti Ferdawati Ferdawati Firman Surya Fitra Oliyan Frima, Rini Gustati Gustati Gustina Gustina 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 Syafira Ramadhea Jr Syafira Ramadhea Jr. Tasniem Fauzia Velli Maita Putri Wahyu Saputra, Arif Wiwik Andriani Yossi Septriani Zahara Zaky Syahputra Zalida Afni Zulvitri Zulvitri