Article Per Year (5 Year)
p-Index From 2020 - 2025
1.829
P-Index
This Author published in this journals
All Journal JAM Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Keuangan dan Bisnis E-Jurnal Akuntansi TSM Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Ilmiah Research Student JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Yossi Septriani
Unknown Affiliation
Religion Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Analisis Komparatif Tingkat Kepuasan Mahasiswa antar Jurusan di Politeknik Negeri Padang terhadap Pelayanan Pendidikan Zahara; Eliyanora; Septriani, Yossi; Afni, Zalida
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.111

Abstract

This study is aimed at identifying students’ satisfactory levels toward educational services provided by Politeknik Negeri Padang (PNP) and further determine whether there is a gap between their expectation and actual services that they receive. We define educational services as services provided by lecturers, administration staffs, and managerial officers. It is also included students’ perception on teaching-enhanced tools. The measurement of students’ satisfactory level is conducted using 5 variables, i.e reliability, responsiveness, assurance, empathy and tangible. Moreover, these variables are operationalised through several questions. All answers of these questions use likert scale within the range of 1 to 4. The score of students’ satisfactory level of PNP is further converted to the standard of Quality Assurance Services for government organizations, referring to KEPMENPAN No. KEP/25/M.PAN/2/2004. This study finds that educational services provided by PNP is reasonably good. There is a gap between students’ expectation level and actual services that they receive. On average, the score for their expectation is 3.71 whilst it is 2.59 for actual services (using the scale from 1 to 4). Of all departments in PNP, Accounting and Machinery Engineering has the lowest gap, 1.07 and 0.95 consecutively. Meanwhile, the highest gap occurs for Civil and Electrical Engineering, with score of 1.21. Overal, based on the Standard of Quality Assurance Services of KEPMENPAN No: KEP/25/M.PAN/2/2004, we conclude that students’ satisfactory level for PNP is in “B” category, indicating that the performance of its educational service is “good”.
Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon Yossi Septriani; Desi Handayani
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.607 KB)

Abstract

Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan yang dijelaskan dengan earning management dengan menggunakan fraud pentagon theory. Faktor kecurangan dijelaskan oleh variabel financial target, financial stability, external pressure, ineffective monitoring, nature of industry, pergantian auditor, rationalization, pergantian dewan direksi dan gambar CEO. Kecurangan sendiri diproksikan oleh earning mangement. Sampel yang digunakan berupa perusahaan perbankan dan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2016. Data dikumpulkan dari laporan tahunan dan laporan keuangan dari direktori BEI. Analisis data menggunakan regresi berganda dan diolah dengan SPSS. Pada perusahaan manufaktur, financial stability, external pressure, pergantian auditor dan pergantian dewan direksi menunjukkan adanya pengaruh terhadap kecurangan laporan keuangan. Sedangkan pada perusahaan perbankan, financial target, financial stability, ineffective monitoring dan rationalization memiliki pengaruhi terhadap kecurangan laporan keuangan.    Kata kunci: fraud pentagon; fraudulent financial statement; earning management
Pengaruh Literasi Keuangan, Gender Dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Yossi Septriani; Lidya Suzanna; Rasyidah Mustika
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 (444.362 KB) | DOI: 10.30630/aista.v1i2.24

Abstract

The purpose of this research is to find out empirically relationship between financial literacy, gender and lifestyle with financial management behavior. This research was conducted by taking a sample of accounting students from Politeknik Negeri Padang in West Sumatera. The theory used in this research is Theory of Plan Behaviour theory. Using the Slovin formula and purposive sampling techniques, 90 students were selected as samples. The results of the study that financial literacy did not have a relationship with financial management behavior. Meanwhile, gender and lifestyle has a relationship with financial management behavior. However, simultaneously the three variables, namely financial literacy, gender, and lifestyle have a relationship with financial management behavior.
Pengaruh Kecerdasan Emosional, Minat Belajar, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Dasar (Studi Kasus Mahasiswa Akuntansi Politeknik Negeri Padang) Tesa Sofyra; Sukartini; Yossi Septriani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.31

Abstract

This study aims to determine the effect of emotional intelligence, interest in learning, and learning behavior on the level of understanding of basic accounting. This research is a quantitative research. The method of data collection is using a questionnaire instrument which is distributed online via google form. The population of this research is the Accounting students of the Padang State Polytechnic class of 2018, 2019, and 2020 for the Accounting DIV study program and the 2019 and 2020 batches for the Accounting DIII study program totaling 367 people. The research sample amounted to 159 people. Samples were taken using a selection method with certain criteria. Analysis of the data used is multiple linear regression analysis using SPSS version 23. Based on the results of data processing, it can be concluded that partially emotional intelligence has no significant effect on the level of understanding of basic accounting, interest in learning has a significant effect on the level of understanding of basic accounting and learning behavior has an effect significant to the level of understanding of basic accounting, while simultaneously emotional intelligence, interest in learning, and learning behavior affect the level of understanding of basic accounting.
Analisis Kebutuhan Pengguna Untuk Perancangan Aplikasi Database Laporan Keuangan Dengan Menggunakan Microsoft Access untuk UMKM Oliyan, Fitra; Heriyanto, Randy; Septriani, Yossi; Tania, Kesha
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.78

Abstract

Based on the observations conducted in the field, the financial recording in the company under study is still performed using a manual method, specifically through handwritten entries in a cash book. This recording process is limited to cash flow management, which includes tracking incoming and outgoing funds. To evaluate the availability of goods for purchase or sale, the business owner conducts physical checks at the storage location. Consequently, each transaction requires additional time for verification. In some cases, the owner is unaware that the requested inventory has run out during a sales transaction. This situation poses a significant obstacle for the owner in managing business operations. In response to the findings and issues faced, a simple accounting recording method that can directly generate financial reports using Microsoft Access is necessary. This research adopts a qualitative approach to gain a comprehensive understanding of user needs. The methods employed include interviews with the owner and analysis of the collected data and information. The study is conducted on a small and medium-sized enterprise (SME) in Padang that still utilizes a simple financial recording system. The outcome of this research is the creation of a database application for preparing financial reports designed according to user analysis needs
ANALISIS PENGARUH CASH CONVERTION CYCLE, INVESTMENT OPPORTUNITY SET, LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP CASH HOLDING Annisa Nurul Utmi; Zahara Zahara; Yossi Septriani
JURNAL ILMIAH RESEARCH STUDENT Vol. 2 No. 1 (2025): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v2i1.3659

Abstract

Cash is an important asset because cash is internal funding in a company. Companies must have a strategy for managing cash to prevent bad possibilities from occurring, such as crises in the future. One aspect of cash management used is cash holding. Cash holding refers to a company's decision to maintain a certain amount of cash or cash equivalents on their balance sheet, to meet short-term obligations, manage uncertainty, or to finance investments that may arise. This research aims to examine the influence of the cash conversion cycle, investment opportunity set, leverage, firm size and liquidity on cash holding. The data used in this research is secondary data obtained from the company's annual financial reports. This research focuses on companies operating in the retail sector that are listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique uses a purposive sampling method so that the amount of data processed in this research is 104 data samples. To test the research hypothesis, multiple linear regression analysis was used using SPSS version 20. The research results show that investment opportunity set, leverage and liquidity have a positive influence on cash holding. Meanwhile, cash conversion cycle and firm size have no influence on cash holding. In future research, it is hoped that the research sample can be expanded by increasing the number of research periods. Future researchers can add other variables that can influence cash holding such as cash flow, cash flow variability, net working capital, sales growth, dividend payments and profitability.
PENGARUH KOMPLEKSITAS PERUSAHAAN, CORPORATE GOVERNANCE, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG Ananta, Raissa Seftiana; Septriani, Yossi; Ramadhea JR , Syafira
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2678

Abstract

Audit report lag refers to the time required to complete the audit process until the publication date of the company's audit report, calculated from the company's fiscal year-end to the date stated in the independent auditor's report. Audit report lag may occur due to several internal and external factors. Therefore, this study aims to examine the influence of company complexity, corporate governance mechanisms, public accounting firm size, and audit opinions on audit report lag. This research employs agency theory. The sample in this study consists of 68 consumer cyclicals companies listed on the Indonesia Stock Exchange from 2018 to 2022, with a total of 272 data points. The sampling technique used is purposive sampling. The data analysis method employed is panel data regression analysis. The results of this study indicate that company complexity has a significant positive effect on audit report lag, while audit opinion has a significant negative effect on audit report lag. Meanwhile, the audit committee, board of commissioners, and public accounting firm size do not affect audit report lag.  
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.
Analisis Kinerja Keuangan Perusahaan Sektor Consumer Cyclicals dan Sektor Transportation & Logistic sebelum dan saat Pandemi Covid-19 Andriana, Dita; Septriani, Yossi; Ferdawati, Ferdawati
Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2173

Abstract

The COVID-19 pandemic has had a significant impact on the business activities of all industrial sectors in Indonesia. One of the sectors affected is the transportation & logistics sector, which experienced a 30% decrease in turnover compared to before the pandemic, as well as the consumer cyclicals sector. This study analyzes the financial performance of consumer cyclicals sector and transportation & logistics sector before and during the pandemic in 2018-2021. The sampling technique used was purposive sampling. The data analysis methods used are paired sample t-test and Wilcoxon signed rank test, which previously carried out a normality test. The results of this study indicate that for the consumer cyclical sector, financial performance as measured by current ratio, quick ratio, debt to asset ratio, and debt to equity ratio does not have a significant difference between before and during the COVID-19 pandemic, while net profit margin, return on assets, total asset turnover and working capital turnover have a significant difference between before and during the pandemic. For companies engaged in the transportation & logistics sector, debt to equity ratio and working capital turnover do not have significant differences between before and during the pandemic, while the current ratio, quick ratio, net profit margin, return on assets, debt to asset ratio, and total asset turnover have significant differences between before and during the covid-19 pandemic. The findings conclude that the transportation & logistics sector experienced higher changes in liquidity-related financial performance compared to the consumer cyclicals sector, while the consumer cyclicals sector experienced significant changes in profit performance before and during the pandemic.
ADVERTISING INTENSITY, GOOD CORPORATE GOVERNANCE, DAN PENGHINDARAN PAJAK PERUSAHAAN Septriani, Yossi; Zikrillah, Rafif; Oliyan, Fitra
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2244

Abstract

This research aims to examine the influence of advertising intensity and corporate governance on corporate tax avoidance. This research also tests the moderating influence of corporate governance on the relationship between advertising intensity and corporate tax avoidance. The sample used was all non-financial sector companies listed on the Indonesia Stock Exchange in the 2015–2021 period. The sampling technique used was purposive sampling, so a total of 67 companies were observed. The analysis used is panel data analysis using Stata 14 software. The results of this study show that advertising intensity has a positive effect on tax avoidance, but the proportion of independen commissioners, the proportion of female commissioners, and the moderation of the board of commissioners have no effect on tax avoidance. This research also found that there was a moderating influence from the governance element, namely board diversity, which was proxied by a female board of commissioners, which was proven to weaken the positive relationship between advertising intensity and tax avoidance. The results of this research can be used as input by the Directorate General of Taxes for evaluating improvements to company tax regulations as well as by the Komite Nasional Kebijakan Governance as material for improving regulations and implementation to create a better corporate governance system in Indonesia.
Co-Authors Ananta, Raissa Seftiana Andriana, Dita Angriani, Ria Annisa Nurul Utmi Armel Yentifa Chandra, Novrina Eka Rosalina Elfitri Santi Eliyanora Endrawati Ferdawati Ferdawati Fitra Oliyan Josephine Sudiman Jr, Syafira Ramadhea Lidya Suzanna MARIA BINTANG Mustika, Rasyidah Ramadhea JR , Syafira Randy Heriyanto Tania, Kesha Tesa Sofyra Wiwik Andriani Zahara Zahara Zahara Zahara Zahara Zalida Afni Zikrillah, Rafif