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All Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Akuntansi dan Governance Andalas
Denny Yohana
Fakultas Ekonomi Pascasarjana Akuntansi, Universitas Andalas, Indonesia
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Implementasi Kebijakan Transaksi Non Tunai Pemerintah Daerah di Indonesia Astri Tania Herlen; Vima Tista Putriana; Denny Yohana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 1 (2021): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i1.1235

Abstract

Non cash transactions are a new paradigm in the management of government finance. Non cash transactions are implemented in line with the issuance of the Minister of Home Affairs circular No. 910/1866 in 2017 concerning the implementation of non cash transactions in local governments. This is in accordance with the provisions of Presidential Instruction No. 10 in 2016. The purpose of this study is to investigate the application of non cash transactions by local governments in Indonesia. The results showed that the implementation varies across local governments in Indonesia in terms of when local governments under studied began to implement the system, minimum amount or threshold for the cash transactions allowed by the local governments under studied and types of transactions that have been done under non-cash transactions. The implementation of the non cash system is carried out in accordance with the principles of good governance. This non cash transaction system provides several benefits and constraints in implementing it in local governments
Pemanfaatan Teknologi Informasi dalam Simulasi Perhitungan Harga Pokok Penjualan dan Keuntungan Usaha bagi Tenan dan Mitra Usaha di Provinsi Sumatera Barat Rayna Kartika; Dian Yuni Anggraeni; Annisaa’ Rahman; Denny Yohana; Verni Juita; Rita Rahayu; Amsal Djunid; Syahril Ali; Rinaldi Munaf
Warta Pengabdian Andalas Vol 27 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.27.2.126-132.2020

Abstract

The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitability of their businesses.
PREPARATION OF FINANCIAL STATEMENTS BASED ON SAK EMKM USING SPREADSHEET ON MSMEs IN BUKITTINGGI Rita Rahayu; Verni Juita; Denny Yohana; Rahmi Desriani; Sri Dewi Edmawati; Abdul Karib
Warta Pengabdian Andalas Vol 28 No 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.28.3.256-262.2021

Abstract

This activity aims to increase Small Medium Micro Enterprises (MSME) managers' capacity in preparing financial reports by the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) using a spreadsheet application. Implementing this activity was by providing training to MSMEs in Bukittinggi on financial management using a Microsoft Excel-based application previously developed by the team. MSMEs can use eight main menus to manage their finances in this simple application. The menus are Account List, Code List, Journal, Ledger, Work Sheet, Subsidiary Ledger, Income Statement and Statement of Financial Position. The MSME owners will fill in these menus according to their activities and transactions. 17 MSMEs in Bukittinggi participated in this activity. The results of this activity show that the application makes it easier for MSME managers to understand financial management, and it also assists them in preparing their financial statements. This activity contributed to MSMEs improving their capabilities related to transaction recording and financial reporting based on Financial Accounting Standards.
PROGRAM BERKELANJUTAN MEMBANTU NAGARI MEMBANGUN DI NAGARI SALAYO KECAMATAN KUBUNG KABUPATEN SOLOK Indah Maya Sari; Denny Yohana
Warta Pengabdian Andalas Vol 28 No 4 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.28.4.416-427.2021

Abstract

Nagari-Owned Enterprises (BUMNag) must be managed professionally to generate profits and contribute to the welfare of the villagers. BUMNag Salayo was established in 2017 but had not run and functioned as it should. The problem faced by BUMNag Salayo is that it does not yet have a competent manager, so activities must be stopped for one year. This activity aims to assist in selecting the Salayo BUMNag operational management by Article 14 of the Permendesa No.14 of 2015. The Nagari government selects the BUMNag operational management, which is decided in the Nagari Deliberation (Musna). The Community Service Team came to Nagari Salayo, Kubung District, Solok Regency has assisted with discussion, counselling, and technical guidance. Assistance has been carried out since the revitalization plan, the election committee's preparation, the election mechanism document, the selection process, and the provision of entrepreneurial knowledge. The results obtained were the operational management of BUMNag, which were decided in the Nagari Deliberation. It is hoped that the elected management can run BUMNag well and complete the required registration documents with the Ministry of Law and Human Rights.
Kompleksitas Operasi, Manajemen Laba dan Keterbacaan Laporan Tahunan Yosi Yulivia; Annisaa Rahman; Denny Yohana
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.361

Abstract

This study aims to prove empirically the effect of operating complexity and earnings management on the readability of annual reports. The population in this study are all companies listed on the Indonesia Stock Exchange (BEI) during 2016-2017. The sample in this study was selected using purposive sampling technique with a study period of 2 years (2016-2017) in order to obtain 442 observations of data. Operational complexity is measured by the number of natural logarithms of business segments and the number of natural logarithms of geographic segments, earnings management is measured by the Modified Jones Model, readability is measured by the Flesch Reading Ease score. The data analysis technique used is multiple linear regression analysis method. The results of this study indicate that the first hypothesis, operation complexity has effect on the readability of annual reports. The second hypothesis, earnings management has no effect on the readability of annual reports.
Pengaruh Gender, Locus of Control, dan Equity Sensitivity terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Andalas Medelyn Sonya Mikoshi; Yurniwati Yurniwati; Denny Yohana
Ekonomis: Journal of Economics and Business Vol 4, No 2 (2020): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i2.145

Abstract

This study aims to identify and obtain empirical evidence of the influence of Gender, Locus of Control and Equity Sensitivity on the Ethical Behavior of Accounting Students. This research was conducted on accounting students who are currently taking Audit courses at Andalas University with a sample of 380 accounting students. This study uses dependent variables of ethical behavior and independent variables, namely Gender, Locus of Control and Equity Sensitivity.This study uses the SmartPLS Ver 2 M3 software to analyze the relationship between the influence of Gender, Locus of Control and Equity Sensitivity on the ethical behavior of accounting students. From the results of data research and discussion conducted using SEM-PLS, it is obtained that Gender has no effect on students' ethical attitudes, Locus of Control does not affect Ethical Behavior while Equity Sensitivity influences Ethical Behavior.
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Bisnis Sebagai Variabel Moderasi (Pada UKM di Kota Padang) Mutiara Candra; Rita Rahayu; Denny Yohana
Ekonomis: Journal of Economics and Business Vol 4, No 2 (2020): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i2.146

Abstract

This study discusses the study and study of accounting knowledge, accounting training, owner education, business scale, company age, and organizational culture of SME owners regarding the use of accounting information in making decisions, using environmental change as a moderating variable. The sample selection method is purposive sampling. This study uses the SmartPLS Ver 2 M3 software to analyze the relationship of accounting, owner education, business scale, company age, and organizational culture to the use of accounting information using the environment as a moderating variable. Testing instruments using reflective constructs and formative constructs is done through testing two research models to see strong moderating variables (Environmental Uncertainty) increasing each variable X to variable Y. The findings of this study are accounting knowledge, accounting training, accounting training, business scale, company age and organizational culture do not influence the use of accounting information, while the owner / manager education influences the use of accounting information. An uncertain business environment cannot moderate the influence of accounting knowledge, accounting training, owner education, business scale, company age and organizational culture on the use of accounting information 
Perencanaan dan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Rita Rahayu; Verni Juita; Denny Yohana; Annisa Rahman; Rahmat Febrianto
Warta Pengabdian Andalas Vol 29 No 3 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.29.3.299-304.2022

Abstract

This activity aims to provide training and understanding to the community on the importance of family financial planning and management. This activity was motivated by the current conditions of the Covid-19 pandemic. When the wheels of the economy became disrupted, many companies went out of business and went bankrupt, resulting in many companies that laid off their employees. This will undoubtedly have a significant impact on disrupting the family economy on a small scale and the country's economy on a larger scale. Therefore, this service activity needs to be carried out because, through the ability to plan and manage sound finances, it is believed that it will help the family in planning their grievances so that financial problems can be minimized. The activities carried out were workshops and seminars involving homemakers in Padang. The selection of homemakers in this activity was because a mother is a financial manager in a family. So that the mother's ability to manage finances determines the family's financial condition, this activity was carried out for one day. The result of this activity was an increase in the ability of homemakers to manage and plan finances.
PENGARUH KONSENTRASI KEPEMILIKAN, KLASIFIKASI INDUSTRI, PERTUMBUHAN DAN RISIKO TERHADAP LEVERAGE PERUSAHAAN PUBLIK DI INDONESIA Denny Yohana; Warnida Warnida
Jurnal Akuntansi dan Governance Andalas Vol 1 No 1 (2015)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i1.11

Abstract

Penelitian ini menguji faktor selain angka-angka laporan keuangan seperti konsentrasi kepemilikan, klasifikasi industri, pertumbuhan dan risiko perusahaan berpengaruh terhadap pendanaan perusahaan khususnya pendanaan dari utang, yang dapat tercermin dari leverage perusahaan Sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan selama perioda 2004-2007 yang diperoleh dari database Bursa Efek Indonesia (BEI). Pengujian hipotesis menggunakan analis regresi dalam model ANCOVA (analysis of covariance) untuk menguji pengaruh antara variabel-variabel independen yang terdiri dari variabel metrik dan non-metrik (dummy) dengan variabel dependen. Hasil dari penelitian ini menunjukkan bahwa konsentrasi kepemilikan tidak berpengaruh terhadap leverage perusahaan, sehingga jika perusahaan dengan struktur kepemilikan terkonsentrasi atau tidak, hal ini tidak mempengaruhi leverage perusahaan. Namun, berbeda dengan struktur kepemilikan, pada variabel klasifikasi industri berpengaruh terhadap leverage perusahaan, namun memiliki hubungan yang negative. Penggunaan Price to Earning sebagai proksi dari pertumbuhan perusahaan menunjukkan bahwa PE tidak berpengaruh terhadap leverage perusahaan, dengan arti Price to Earning yang berbeda tidak akan menghasilkan leverage yang berbeda pula. Namun memiliki hubungan yang negative. Semakin tinggi PE suatu perusahaan maka semakin rendah leverage perusahaan. Karena angka PE yang tinggi menggambarkan modal saham suatu perusahan bagus, sehingga pendanaan perusahaan dari utang nenurun. Resiko perusahaan mempengaruhi leverage perusahan, semakin tinggi resiko perusahan maka semakin tinggi leverage perusahaan.
Unintentional Bias dan Opini Audit Going Concern Husna Roza; Suhernita Suhernita; Denny Yohana
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.28

Abstract

This study examines the relationship between unintentional biasand going concern audit opinion. This study involved accounting students who acted as professional auditors. This study adopted the experimental material used in(Andres Guiral, Rodgers, Ruiz, & Gonzalo-Angulo, 2015) . This study found evidence that the auditor's sensitivity to litigation risk and perceptions of the whistleblowing function were positively associated with going concern audit opinion. Furhter, this study found no relationship between self-fulfilling prophecybias and going concern opinion
Co-Authors Abd. Rasyid Syamsuri Abdul Karib Amsal Djunid Anggraeni, Dian Yuni Annisa Rahman Astri Tania Herlen Desriani, Rahmi Husna Roza Indah Maya Sari Medelyn Sonya Mikoshi Mutiara Candra Rahayu, Rita Rahmat Febrianto Rayna Kartika, Rayna Rinaldi Munaf Sri Dewi Edmawati Suhernita, Suhernita Syahril Ali Verni Juita Vima Tista Putriana Warnida Warnida Yosi Yulivia Yurniwati Yurniwati