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All Journal JAM Jurnal Riset Akuntansi Politala Jurnal Eksplorasi Akuntansi (JEA) Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Penelitian dan Pengabdian Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Armel Yentifa
Jurusan Akuntansi, Politeknik Negeri Padang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Evaluation of Factors that Influence SKPD Budget Absorption Satria, Ramadhio; Yentifa, Armel; Rafi, Muhammad
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.277

Abstract

This research analyzes the factors influencing budget absorption in the Solok City SKPD. The approach used is quantitative with a survey method through distributing questionnaires. Data processing in this research used SPSS V.26 from the primary data of 100 respondents. The results of this research, namely the results of the F test, show that budget planning, quality of human resources, budget implementation, and organizational commitment simultaneously significantly affect budget absorption. Based on the results of the partial test using the t-test, budget planning significantly affects budget absorption. In contrast, the quality of human resources, budget execution, and organizational commitment are independent of budget absorption in SKPD Kota Solok.
Upaya Peningkatan Kompetensi Penyusunan Laporan Arus Kas Bagi Guru Dan Siswa Jurusan Akuntansi SMK Nusatama Padang Yentifa, Armel; Meuthia, Reno Fithri; Sriyunianti, Fera; Ramadhea, Syafira; Novela, Orchidea
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.326

Abstract

This community service activity aims to provide understanding and skills for teachers and accounting students of SMK Nusatama Padang regarding the preparation of Cash Flow Reports based on applicable accounting standards. The method of implementing community service is through technical guidance on the preparation of Cash Flow Reports for teachers and students, mentoring in teaching the preparation of Cash Flow Reports by teachers to students, and creating a module for preparing Cash Flow Reports. The results of this community service are increased competence of accounting teachers and students in preparing Cash Flow Reports based on applicable accounting standards.   menunjukkan posisi kas dan perubahannya selama satu periode akuntansi. Namun penyusunan Laporan Arus Kas ini selalu menjadi fobia/ditakuti oleh siswa karena mereka merasa sulit dalam menyusunnya, pada hal mereka wajib penguasai kompetensi tersebut agar bisa lulus Ujian Kompetensi Keahlian (UKK). Kesulitan dalam menyusun Laporan Arus Kas ini juga dirasakan oleh siswa dan guru SMK Nusatama Padang. Hal ini disebabkan karena kurangnya pemahaman guru dan siswa dalam penyusunan Laporan Arus Kas, tidak adanya kasus komprehensif untuk latihan, modul yang mudah dipahami sulit didapat, terbatasnya referensi untuk pembelajaran dan kurangnya kemampuan guru dalam mengajarkan praktek penyusunan Laporan Arus Kas ke siswa. Pengabdian ini bertujuan untuk memberikan pemahaman dan keterampilan para guru dan siswa akuntansi SMK Nusatama Padang tentang penyusunan Laporan Arus Kas berdasarkan standar akuntansi yang berlaku beserta berbagai metode untuk penyusunan Laporan Arus Kas. Metode yang digunakan adalah adalah memberikan bimtek penyusunan Laporan Arus Kas untuk guru dan siswa, pendampingan pengajaran penyusunan Laporan Arus Kas oleh guru ke siswa, membuatan modul penyusunan Laporan Arus Kas yang disederhanakan yang mudah dipahami serta pembuatan soal yang bervariasi. Hasil dari pengabdian ini adalah meningkatnya kompetensiguru dan siswa akuntansi yang dalam penyusunan Laporan Arus Kas adanya buku referensi yang mudah dipahami dan soal-soal latihan penyusunan Laporan Arus Kas yang bervariasi. Dengan adanya kegiatan ini dapat meningkatkan tingkat kompetensi siswa dalam penyusunan Laporan Arus Kas sehingga dapat menyelesaikan soal ujian kompetensi.
Bimbingan Teknis Akuntansi Pemerintahan dengan Modul dan Kertas Kerja Praktik Bagi Guru dan Siswa SMK Negeri 3 Padang Andriani, Wiwik; Yentifa, Armel; Zahara, Zahara; Hasanah, Anggun Desmita
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3173

Abstract

Understanding Government Accounting concepts is a competency that must be mastered by teachers and students at Vocational High Schools (SMK) as a basis for carrying out learning activities, especially in the field of Government Accounting. In its implementation, it is still necessary to improve the understanding of teachers and students related to the concept of Government Accounting. SMK Negeri 3 Padang, which is a partner in this service, faces obstacles in understanding Government Accounting. This service aims to provide understanding and skills to teachers and students at SMK Negeri 3 Padang about government accounting through technical guidance activities by making practical work modules for teachers and students in accordance with applicable government accounting standards in Indonesia. Activities carried out in this technical guidance are discussions, making modules and practical work on Government Accounting, technical guidance and training, as well as more in-depth mentoring of teachers and students. The results showed that there was an increase in participants' understanding from 70% to 90% based on the tests conducted. With this activity, it is expected to improve the competence of teachers and accounting students of SMK Negeri 3 Padang related to Government Accounting.
Pengaruh Faktor Makroekonomi dan Mikroekonomi Terhadap Struktur Modal pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2012-2016 Yentifa, Armel; Frima, Rini; Novita, Nella
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i1.88

Abstract

This research meant to find out the influence of BI interest rates, exchange rates (US dollar exchange rates), profitability, and asset structure to the capital structure. The independent variables in this research are BI interest rates, exchange rates (US dollar exchange rates), profitability, and asset structure. The dependent variable is the capital structure that measured using the debt to equity ratio (DER). Population teken as object obsevation 40 mining companies listed in Indonesia Stock Exchange 2012-2016 period. Determination of sample was made by applying purposive sampling method and obtaining a sample of 15 mining companies. Analysis of data used is multiple regression with the help of SPSS versio 20. The result showed that profitability had negative influence on capital structure, while the BI interest rate and exchange rate (US dollar exchange rate) did not negative influence also the asset structure did not positive influence on capital structure.
Pengaruh Kejelasan Sasaran Anggaran dan Pengendalian Internal terhadap Akuntabilitas Pengelolaan Dana Desa Leoni, Prima Widitia; Andriani, Wiwik; Yentifa, Armel; Zahara, Zahara
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.270

Abstract

This study aims to determine and analyze the effect of clarity of budget targets and internal control on the accountability of village fund management. The data used in this study is primary data collected through a research instrument in the form of a questionnaire. The sample in this study was village officials in Hamparan Rawang District, totalling 115 people. The sampling technique in this study was purposive sampling, which was then analyzed using multiple linear regression analysis with the SPSS version 25 application and with a significance level of 5%. The results of this study indicate that the clarity of budget targets and internal control affect the accountability of village fund management.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH DAN INSTANSI PEMERINTAH KOTA PARIAMAN Husna, Mutia Rahmatul; Yentifa, Armel; Rosalina, Eka
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.283

Abstract

This study intends to determine how the performance accountability of government agencies is influenced by budget target clarity, HR excellence, accounting controls, and reporting systems. Quantitative survey is the research technique used. The participants in this study were the head of the agency, the secretary, the treasurer in the revenue section and the treasurer in the expenditure section, as well as the finance subdivision that handles the accounting or financial tasks of each agency. With a total of 110 respondents, purposive sampling technique was used to conduct sampling. In this study, information was collected through questionnaires. SPSS v.25 program was used to process the data. Budget performance accountability is influenced by accounting controls, reporting systems and budget target clarity. Partially, the factors of government performance accountability are influenced by the clarity of budget targets, accounting controls and reporting systems in Pariaman City. Meanwhile, the quality factor of human resources has no effect on the performance accountability of government agencies in Pariaman City. Simultaneously, the accountability of Pariaman City government performance is also improved through budget target clarity, human resource excellence, accounting controls, and reporting systems.
PENGARUH FINANCIAL ATTITUDE, FINANCIAL BEHAVIOR DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL DISTRESS PADA PEKERJA LAJANG DI KOTA PADANG Fitri, Defani Trilia; Yentifa, Armel; Siskawati, Eka
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.371

Abstract

This study aims to examine the influence of Financial attitude, Financial behavior, and Financial knowledge on Financial distress among single workers in Padang City. The sampling technique used in this study is purposive sampling, with a sample size of 400 respondents. Data collection was conducted using a questionnaire distributed through an online form (Google Forms), and instrument tests for validity and reliability were performed. The study method uses a quantitative approach, and data analysis techniques to test the hypotheses are conducted using SPSS software. The results of this study demonstrate that Financial attitude and Financial behavior affect Financial distress, whereas Financial knowledge does not affect Financial distress. This study also shows that Financial attitude, Financial behavior, and Financial knowledge simultaneously influence Financial distress.
Peningkatan Pemahaman Mahasiswa Melalui Pelatihan Penyusunan Laporan Keuangan Pemerintahan Daerah Bagi Siswa SMK 2 Kota Padang Heriyanto, Randy; Yentifa, Armel; Gustati, Gustati; Frima, Rini; Maulina, Vira; Juliani, Ririn
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa pada materi penyusunan laporan keuangan daerah melalui pemberian pelatihan dan evaluasi dengan pre-test dan post-test. Sebanyak 33 mahasiswa berpartisipasi dalam kegiatan ini. Instrumen yang digunakan berupa 15 soal pilihan ganda mengenai jurnal keuangan pemerintah daerah, laporan realisasi anggaran, laporan operasional, basis akuntansi, serta pencatatan transaksi. Hasil analisis menunjukkan bahwa nilai rata-rata pre-test siswa adalah 9.16, sedangkan rata-rata post-test meningkat menjadi 9.84. Walaupun peningkatan skor relatif kecil (0.69 poin), hasil ini menunjukkan adanya peningkatan pemahaman setelah kegiatan berlangsung. Artikel ini menyimpulkan bahwa pelatihan akuntansi pemerintahan efektif sebagai sarana peningkatan literasi akuntansi mahasiswa, meskipun diperlukan metode pembelajaran lebih interaktif agar peningkatan hasil belajar dapat lebih signifikan.
Strengthening Strategies for Institutional Readiness of Public Universities in the Transformation toward Public Service Agency Status: A Case Study of PTN X Andriani, Wiwik; Zahara, Zahara; Yentifa, Armel; Herman, Lisa Amelia; Septriani, Yossi; Angriani, Ria
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3878

Abstract

This study was carried out to understand how PTN X prepares itself to become a Public Service Agency (Badan Layanan Umum or BLU). Research on this topic is still limited, especially in the context of vocational higher education, even though the transformation toward BLU has a big impact on how institutions manage their finances, governance, and human resources. The purpose of this study is to describe PTN X current level of readiness and to identify strategies that can strengthen its institutional capacity in facing the BLU transition. The study used a qualitative descriptive approach involving 15 key informants selected through purposive sampling. Data were collected through interviews, focus group discussions, and document review, and analyzed thematically to capture the main issues and strategies emerging from the transformation process. The results show that PTN X is partly ready for BLU implementation. Progress has been made in governance and planning systems, but some weaknesses remain, such as limited coordination between units, dependence on government funding, and incomplete digital integration. Leadership commitment and clear policies play a key role in maintaining progress, although bureaucratic procedures still slow down flexibility and innovation. In general, this study concludes that PTN X readiness can be strengthened through better coordination, improved financial independence, digital integration, and continuous staff development. The findings also highlight that BLU transformation is not just about meeting regulations but about changing the institutional mindset to be more adaptive and accountable. The results are expected to give insight to policymakers and other vocational institutions that are preparing for the same transition.
Co-Authors Ananto, Rangga Putra Angriani, Ria Anisya, Rahmi Dedy Djefris Dela Gusta, Haniva Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fitri, Defani Trilia Frima, Rini Gustati Gustati Hasanah, Anggun Desmita Hidayatul Ihsan Husna, Mutia Rahmatul Juliani, Ririn Leoni, Prima Widitia M. Rafi Maizelni, Gustri Maulina, Vira Novela, Orchidea Novita, Nella Putri, Kurniawati Ramadhea, Syafira Randy Heriyanto Reno Fithri Meuthia Roni Putra Satria, Ramadhio Siswanto, Azi Ulfi Maryati Wiwik Andriani Yossi Septriani Yuli Ayu Putri, Sri Zahara Zahara Zahara