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All Journal JAM Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Riset Akuntansi Politala Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Penelitian dan Pengabdian Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Fera Sriyunianti
Jurusan Akuntansi Politeknik Negeri Padang
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Kecurangan Akademis Mahasiswa: Kenapa Terjadi dan Apa yang Harus Dilakukan? Fontanella, Amy; Sukartini, Sukartini; Chandra, Novrina; Sriyunianti, Fera
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.22378

Abstract

This study investigates determinants of academic dishonesty. Using the fraud triangle concept, this study examined the effect of pressure, opportunity and rationalizations towards academic dishonesty. This research conducted on Accounting Department of Padang State Politechnic (PNP).  This study also analyzes the efforts made by PNP to minimize academic dishonesty. Using a sample of 436 students, this study found that pressure, opportunity and rationalization have a positive effect on academic dishonesty. We also found an opportunity to cheat strengthens the effect of academic pressure on academic dishonesty. The results of interviews and focus group discussions indicate the commitment of PNP to instill honesty values for students through various ways such as determination and dissemination rules related to academic dishonesty, contract agreements related to fraud rules and the implementation of severe sanctions for the perpetrators of fraud. However, a comprehensive and systematic approach is needed to make honesty as a value of department. Penelitian ini bertujuan menginvestigasi determinan perilaku kecurangan akademis mahasiswa. Dengan menggunakan konsep fraud triangle, penelitian ini menguji pengaruh tekanan untuk melakukan kecurangan, kesempatan berbuat curang dan rasionalisasi dalam melakukan kecurangan terhadap perilaku kecurangan mahasiswa. Penelitian ini dilakukan pada Jurusan Akuntansi Politeknik Negeri Padang (PNP. Penelitian ini juga menganalisis upaya-upaya yang telah dilakukan PNP untuk meminimalisir tingkat kecurangan. Dengan menggunakan sampel 436 mahasiswa, penelitian ini menemukan bahwa faktor tekanan, kesempatan dan rasionalisasi berpengaruh positif terhadap perilaku kecurangan mahasiswa. Penelitian ini juga menemukan kesempatan untuk berbuat curang memperkuat pengaruh tekanan akademis terhadap kecurangan akademis. Hasil wawancara dan focus group discussion menunjukkan komitmen PNP untuk menanamkan nilai-nilai kejujuran bagi mahasiswa melalui berbagai cara seperti penetapan dan sosialisasi aturan terkait kecurangan akademis, penandatangan kontrak kesepakatan terkait aturan kecurangan serta penerapan sanksi yang berat bagi pelaku kecurangan. Namun masih perlu dilakukan pendekatan yang komprehemsif, sistematis dan melibatkan seluruh komponen untuk menjadikan kejujuran sebagai value Jurusan.
Prediksi Financial Distress Dengan Menggunakan Model Fulmer (Studi Pada PT Semen Padang Periode 2014-2018) Rangga Putra Ananto; Fera Sriyunianti; Ferdawati Ferdawati
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

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Abstract

ABSTRACT The condition of the mining sector in Indonesia has recently experienced a decline. As quoted on CNN Indonesia, that the mining and quarrying industry recorded a decline in growth amid the shiny national economy. Almost the same thing was also seen in PT Semen Padang, which also experienced a decline in financial performance. This study aims to analyze whether PT. Semen Padang has the potential to experience financial distress. The method used is the Fulmer method, because the method can see how much potential financial distress that might occur at PT Semen Padang. This type of research is descriptive quantitative research. The object of this research is PT Semen Padang. By using a sample of the 2014-2018 financial statements at PT Semen Padang. The data analysis method uses the Fulmer method. Fulmer analysis results for the financial performance of PT. Semen Padang predicts that PT Semen Padang is in good condition. ABSTRAK Kondisi sektor pertambangan di Indonesia akhir akhir ini mengalami penurunan. Seperti dikutip di CNN Indonesia, bahwa industri pertambangan dan penggalian mencatat penurunan pertumbuhan di tengah mengilapnya perekonomian nasional. Hal yang hampir sama juga terlihat pada PT Semen Padang yang juga mengalami penurunan kinerja keuangan. Penelitian ini bertujuan untuk menganalisis apakah PT. Semen Padang berpotensi mengalami financial distress. Metode yang digunakan yaitu metode Fulmer, karena metode tersebut dapat melihat seberapa besar potensi financial distress yang mungkin akan terjadi pada PT Semen Padang. Jenis penelitian ini adalah penelitian kuantitatif diskriptif. Obyek penelitian ini adalah PT Semen Padang. Dengan menggunakan sampel laporan keuangan periode 2014-2018 pada PT Semen Padang. Metode analisis data menggunakan metode Fulmer. Hasil analisis Fulmer untuk kinerja keuangan PT. Semen Padang memprediksi bahwa pada PT Semen Padang berada dalam kondisi yang baik.
Pengembangan Usaha Aneka Penganan Tradisional Minang Dalam Meningkatkan Ekonomi Masyarakat Fera Sriyunianti; Fauna Adibroto; Zulfikar
Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i1.73

Abstract

There are so many home-based businesses in West Sumatra. One of them is to make traditional cakes typical of the local area. Minang Kabau have many culinary products that have been widely known. Starting small business with household business can be a successful business with many branches. However, not infrequently this business is well developed, and some even stopped. There are many weaknesses in this household business, from production to business management. Some problems are still using simple tool in production process , inefficient and unhygienic production layouts. Another problem is the packaging is simple and simplistic, unattractive the display of products and less professional management. The IbM's goal is to improve the professionalism of home-based cakes through factory lay-out improvements, coconut shell extract packaging, product sales / display counters, PIRTs, trademarks, bookkeeping, management, and product marketing.
Analisa Kesulitan dan Kebutuhan Modul Pembelajaran Secara Mandiri Fera Sriyunianti; Desi Handayani; Rini Frima; Armel Yentifa
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.187

Abstract

Distance learning is a learning method that does not have space and time limitations. Currently, education in Indonesia applies distance learning to maintain the continuity of educational activities during the Covid 19 pandemic. Various literatures have discussed the difficulties and obstacles faced by secondary education students. This study aims to analyze the difficulties and obstacles faced by vocational education students for intermediate financial accounting 1. In addition, an analysis is also carried out on the need for Intermediate Financial Accounting 1 teaching modules as supporting learning resources when implementing distance learning. This study uses a descriptive quantitative approach. The respondents are the students of D3 study program who have participated in distance learning activities. Based on the analysis, it is known that distance learning activities for intermediate financial accounting 1 utilize various internet-based learning and conference applications, experiencing problems related to internet networks and difficulties in understanding lessons. Therefore, it is concluded that there is a need for an intermediate financial accounting 1 module which is designed to be used for distance learning activities independently
Bimtek Penyusunan Laporan Keuangan dengan Menggunakan Aplikasi berbasis Database pada BUMNag Madani Fera Sriyunianti; Wiwik Andriani; Gustati -; Firman Surya
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 4 No 1 (2022)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.31 KB) | DOI: 10.30630/jppm.v4i1.686

Abstract

Di era 4.0 ini, perkembangan teknologi dan informasi sangatlah cepat di berbagai bidang, salah satunya di bidang akuntansi. Penggunaan teknologi informasi, baik pada entitas berskala kecil, menengah maupun besar, serta oleh masyarakat pada umumnya, dapat memudahkan kegiatan operasional maupun sehari-hari secara ekonomis, efektif dan efisien. Salah satu entitas ekonomi yang membutuhkan teknologi informasi adalah BUMNag Madani yang terletak di nagari Lubuk Malako, Solok Selatan. Saat ini BUMNag Madani masih melakukan pencatatan secara manual dengan pembukuan sederhana serta sitem informasinya belum terintegrasi. Padahal apabila dilihat dari segi kegiatan operasionalnya, entitas ini sangat membutuhkan suatu aplikasi akuntansi yang dapat mempermudah penyusunan laporan keuangan. Tujuan pengabdian ini adalah memberikan pelatihan mengenai penyusunan laporan keuangan dengan menggunakan aplikasi berbasis database. Khalayak sasarannya adalah para seluruh pegawai BUMNag Madani, khususnya bagian bendahara BUMNag. Kegiatan yang dilakukan adalah memberikan pelatihan mengenai penyusunan laporan keuangan, membuatkan aplikasi berbasis database untuk penyusunan laporan keuangan, serta melakukan bimtek penggunaan aplikasi penyusunan laporan keuangan berbasis database tersebut. Selain itu juga dilakukan diskusi mengenai praktek serta solusi terkait pencatatan dan pelaporan keuangan yang ada. Hasil dari pengabdian ini adalah, adanya pemahaman mengenai pencatatan dan pelaporan keuangan serta penggunaan aplikasi akuntansi berbasis akuntansi. Selain itu, diperoleh informasi lebih lanjut bahwa kebutuhan aplikasi akuntansi tidak hanya pada satu unit bisnis saja, tetapi juga untuk keseluruhan unit yang ada.
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

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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.
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.
ANALISIS TINGKAT KESEHATAN BANK UMUM SYARIAH MENGGUNAKAN METODE RGEC (STUDI KASUS PADA BANK PEMERINTAH DAERAH TAHUN 2019-2022) Ade Yunanda Putra; Fera Sriyunianti; Dita Maretha Rissi
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 9, No 2 (2023): VOLUME IX NO. 2 Oktober 2023
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v9i2.4759

Abstract

This study seeks to assess and examine the health status of Sharia Commercial Banks for the years 2019 to 2022 by employing the RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) methodology. The type of research used is descriptive-quantitative, with the research subject being regional government banks in 2019–2022. The secondary data used in this study was obtained from each bank's official website. The analysis method used is RGEC aspects and tests for differences between years using the Mann-Whitney U-Test using SPSS v.25. The research results show that the assessment of the bank's health level from the RGEC aspect of Sharia Commercial Banks over the last 4 years, namely the 2019–2022 period, received Composite Rating 1 (PK 1), indicating that Regional Government Sharia Commercial Banks are in a very healthy condition. There is no discernible variation between the health level of banks from year to year throughout the 2019–2022 period, according to the results of evaluating the Sharia Commercial Banks' level of health using the RGEC value from the Mann-Whitney U-Test test results.
Faktor-Faktor yang Mempengaruhi Minat Masyarakat Terhadap Pembiayaan Kredit Kepemilikan Rumah (KPR) BTN Hendri Wira; Andriani, Wiwik; Sriyunianti, Fera
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.45

Abstract

According to PSAK No. 31 of 2004, banks act as institutions that have an intermediary function to manage the finances of various parties who have excess funds and those who have limited funds which also function as institutions to facilitate payment traffic. This study aims to see the effect of income level, number of dependents, education level, age, and housing location on public interest in financing BTN Home Ownership Credit (KPR) in Nagari Sungai Rumbai. The data used in this study is primary data. The data collection technique used a questionnaire distributed to the community in Nagari Sungai Rumbai. This research uses normality test, validity and reliability test, and hypothesis testing. The results showed that there was a significant effect of the variables of income level, number of family dependents, education level, age, and also the location of housing on public interest in the financing of BTN Home Ownership Credit (KPR).
Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan UMKM (Studi Kasus pada Usaha Mikro Bidang Kerajinan di kota Padang) Safitri, Eka; Sriyunianti, Fera; Chandra, Novrina
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.64

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh literasi keuangan dan sikap keuangan terhadap perilaku pengelolaan keuangan UMKM (studi kasus pada usaha mikro bidang kerajinan di Kota Padang). Usaha mikro bidang kerajinan banyak digemari masyarakat pada umumnya ditambah lagi dengan adanya dorongan dari pemerintah untuk memberikan pembinaan kepada pelaku usaha berupa program unggulan sehingga meningkatkan jumlah pelaku usaha, namun masih banyak masalah yang dihadapi pelaku usaha dalam mengelola keuangan usahanya. Penelitian ini menggunakan pendekatan kuantitatif. Responden adalah pelaku usaha yang bergerak dalam bidang kerajinan di wilayah Kota Padang. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner secara langsung maupun menggunakan google form secara online. Hipotesis di uji secara statistik dengan menggunakan analisis regresi linear berganda dengan menggunakan program IBM SPSS versi 25. Berdasarkan hasil pengolahan data yang dilakukan diperoleh hasil bahwa variabel literasi keuangan tidak berpengaruh terhadap perilaku pengelolaan keuangan UMKM, sedangkan variabel sikap keuangan berpengaruh terhadap perilaku pengelolaan keuangan UMKM. Sehingga dapat disimpulkan bahwa perilaku pengelolaan keuangan dipengeruhi oleh sikap keuangan, yang mana artinya semakin baik sikap keuangan pelaku usaha, maka semakin baik pula pengelolaan keuangannya.
Co-Authors Ade Yunanda Putra Afridian Wirahadi Ahmad Amy Fontanella Ananto, Rangga Putra Armel Yentifa Armel Yentifa Armel Yentifa Chandra, Novrina Dandi Aprila Desi Handayani Devi, Atshari Sri Dita Maretha Rissi Dita Maretha Rissi Eka Rosalina Eka Safitri Elfitri Santi Fatresia Wardani, Anggun Fauna Adibroto Ferdawati Ferdawati Ferdi Afrizon Firman Surya Firman Surya Frima, Rini Gustati Gustati Haslina, Welsi Hatta, Ermatati Lilis, Lilis Karlina Maulina, Vira Novela, Orchidea Oca, Aisyahfira Dwirosa Ramadhani, Mardiatul Ramadhea, Syafira Randy Heriyanto Ratu, Rahayu Andini Reni Endang Sulastri Reno Fithri Meuthia Rini Frima Salsabila Trizenda, Nadiyah Ulfi Maryati Ummarha, Nadhifah Yonas Wardani, Anggun Fatresia Wira Hendri Wiwik Andriani Zulfikar