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All Journal AKUNTABILITAS Jurnal Pendidikan Vokasi Jurnal Ekonomi Edukasi: Jurnal Pendidikan Ranah: Jurnal Kajian Bahasa Jurnal SOLMA JSHP (Jurnal Sosial Humaniora dan Pendidikan) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Universitas Bung Hatta Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal Economic and Strategy (JES) JURNAL LENTERA AKUNTANSI Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Fauziati, Popi
Program Studi Akuntansi Universitas Bung Hatta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Efikasi Diri Mahasiswa Akuntansi pada Masa Pandemi COVID-19 Popi Fauziati; Herawati Herawati; Siti Rahmi; Yetty Morelent; Muhammad Teguh Laduny Shaden
Edukasi: Jurnal Pendidikan Vol 20, No 2 (2022): Edukasi: Jurnal Pendidikan
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/edukasi.v20i2.4297

Abstract

Abstrak Tujuan penelitian untuk menguji pengaruh efikasi diri terhadap prestasi akademik mahasiswa Program Studi Akuntansi Universitas Bung Hatta, Padang pada masa pandemi COVID-19. Penelitian merupakan penelitian korelasional dan pengumpulan data dilakukan dengan menggunakan kuesioner. Populasi penelitian adalah mahasiswa Akuntansi yang aktif di Universitas Bung Hatta angkatan 2018-2020 berjumlah 303 orang. Sampel penelitian berjumlah 76 orang yang dipilih menggunakan proportionate stratified random sampling technique. Analisis data yang digunakan adalah regresi linier sederhana. Hasil analisis menunjukkan bahwa mahasiswa dapat mengefikasi diri pada masa pandemi COVID-19. Simpulan penelitian adalah efikasi diri berpengaruh positif terhadap prestasi akademik mahasiswa Akuntansi Universitas Bung Hatta.  AbstractThe purpose of the research was to examine the effect of self-efficacy on academic performance of students of the Accounting Program at Universitas Bung Hatta, Padang during the COVID-19 pandemic. This research was a correlational research and data collection was done by using a questionnaire. The population in the research was accounting students who were active at Universitas Bung Hatta in 2018-2020 totaling 303 people. The research sample was 76 people who were selected using the proportionate stratified random sampling technique. Analysis of the data used simple linear regression. The results of the analysis showed that students can be self-efficacy during the COVID-19 pandemic. The conclusion of the research was that self-efficacy has a positive effect on the academic performance of accounting students at Universitas Bung Hatta.
Pengaruh Tindak Tutur Direktif Guru terhadap Pembentukan Karakter Siswa dalam Proses Pembelajaran Selama Pandemi Covid-19 Yetty Morelent; Hasnul Fikri; Popi Fauziati; Eva Krisna
Ranah: Jurnal Kajian Bahasa Vol 11, No 2 (2022): Ranah: jurnal Kajian Bahasa
Publisher : Badan Pengembangan dan Pembinaan Bahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26499/rnh.v11i2.3121

Abstract

This study aims to describe the effect of directive speech acts used by teachers on the formation of student character in the learning process during the Covid-19 pandemic. The theory regarding directive speech acts in this study is based on sociopragmatic theory. The implemented research methodology is descriptive qualitative with 8 conditions, namely: 1) when entering class, 2) when starting a lesson, 3) during learning, 4) when giving assignments to students, 5) when asking assignments to students, 6) when asking students to correct assignments, 7) when concluding a lesson, and 8) when ending a lesson. The research data were obtained from teachers who teach Indonesian at the senior high school level in West Sumatra through questionnaires distributed using the Google form. The number of respondents who collected as many as 276 respondents. Based on the data collected, it was found that the directive speech acts used by the teacher resulted in the formation of students' character as many as 8 character pillars, namely: religious, honest, responsible, independent, curious, respectful, hard working, and disciplined. The most dominant character that appears is the character of responsibility. This behavior is reflected in the daily attitude of students in carrying out the mandate given as well as possible, such as doing assignments given by the teacher. The implications of this research can be used as a reference for character assessment. AbstrakPenelitian ini bertujuan untuk mendeskripsikan pengaruh tindak tutur direktif yang digunakan guru terhadap pembentukan karakter siswa dalam proses pembelajaran selama pandemi Covid-19. Teori mengenai tindak tutur direktif dalam penelitian ini berlandaskan pada teori sosiopragmatik. Metodologi penelitian yang diimplementasikan adalah kualitatif deskriptif dengan 8 kondisi yaitu: 1) pada saat memasuki kelas, 2) pada saat memulai pelajaran, 3) pada pembelajaran berlangsung, 4) pada saat memberikan tugas kepada siswa, 5) pada saat meminta tugas kepada siswa, 6) pada saat meminta kepada siswa untuk memperbaiki tugas, 7) pada saat menyimpulkan pelajaran, dan 8) pada saat mengakhiri pelajaran. Data penelitian diperoleh dari guru-guru yang mengajar bahasa Indonesia tingkat SMA di Sumatera Barat melalui kuesioner yang disebarkan dengan google form. Jumlah responden yang terkumpul sebanyak 276 responden. Berdasarkan data yang terkumpul diperoleh hasil bahwa tindak tutur direktif yang digunakan guru menghasilkan pembentukan karakter siswa sebanyak 8 pilar karakter yaitu: religius, jujur, tanggung jawab, mandiri, rasa ingin tahu, menghargai, kerja keras, dan disiplin. Karakter yang paling dominan muncul adalah   karakter tanggung jawab. Perilaku ini tercermin dari sikap siswa sehari-hari dalam menjalankan amanah yang diberikan dengan sebaik-baiknya, seperti mengerjakan tugas-tugas yang diberikan guru. Implikasi penelitian ini dapat dijadikan sebagai rujukan penilaian karakter.
Capital Analysis, Human Resource Professionalism and Technology on Income of Small Medium Industry (SMI) Crafts in Padang City Nailal Husna; Siti Rahmi; Popi Fauziati; Sinya Dirmayanti
Jurnal Manajemen Universitas Bung Hatta Vol. 18 No. 1 (2023): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v18i1.20321

Abstract

This study intends to examine the impact of capital, human resource professionalism, and technology on IKM Crafts' revenue in the city of Padang. This study makes use of quantitative research, namely by examining the financial resources, human capital, owners of the IKM, and technology employed by the IKM. MSMEs, or micro, small, and medium-sized businesses, are crucial for boosting regional and national economic resilience. And serves as the foundation of the public economic system. aimed at minimizing the issue of income inequality and the disparity between corporate actors, or at reducing poverty and increasing employment. The growth of MSMEs has the potential to broaden the economy and contribute significantly to quickening structural change. A sample of IKM Crafts from the city of Padang was used in this investigation. Multiple linear regression has been employed as the data analysis method in this study. The simultaneous test (F-test) and partial test (t-test) were used in this study to test the hypothesis and identify the relationship between the variables. The normality test, heteroscedasticity test, and multicollinearity test are the traditional assumption tests applied in this study. The results of this study indicate that the variables of capital and human resources have a significant positive effect on income. technology variable has no significant effect on income.
PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Popi Fauziati; Mukhlizul Hamdi; Kasman Karimi; Novia Rahmawati; Nailal Husna
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.854

Abstract

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry,  Rationalization, Fraudulent Financial Statements
PERATAAN LABA DITINJAU DARI CASH HOLDING, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA: INCOME SMOOTHING: REVIEW FOR CASH HOLDING, PROFITABILIT,Y AND COMPANY SIZE IN MANUFACTURING COMPANY IN INDONESIA Fatjhar Asri; Popi Fauziati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.72-82

Abstract

The purpose of this research is to look into the impact of cash holding, profitability, and business size on income smoothing subject of this study is a manufacturing business listed on the Indonesia Stock Exchange in the products and consumption sub-sector. Purposive sampling was utilized to collect data. data-binarygistic regression is the data analysis strategy used to confirm the hypothesis is correct. The SPSS application is used to process the information. Cash holding2has a substantial2effect on income smoothing, but profitability and company size has no significant effect on income smoothing in manufacturing and consumption sub-sector companies on the Indonesia Stock Exchange, according to the results of hypothesis testing.
PENGARUH FEE AUDIT, INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET, DAN PROFITABILITAS TERHADAP INTEGRITAS LAPORAN KEUANGAN Tasya Nova Awara; Popi Fauziati
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, intellectual capital, investment opportunity set, dan profitabilitas terhadap integritas laporan keuangan pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (IDX) tahun 2018-2023. Pada penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 14 perusahaan sektor infrastruktur yang terdaftar di BEI. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa annual report yang diperoleh dari www.idx.co.id dan website resmi dari masing-masing perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linear berganda dengan menggunakan aplikasi SPSS 20. Hasil penelitian ini membuktikan bahwa fee audit dan investment opportunity set berpengaruh positif terhadap integritas laporan keuangan. Sedangkan, intellectual capital dan profitabilitas tidak berpengaruh terhadap integritas laporan keuangan.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023) Nadya Wulandari; Popi Fauziati
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i12.3162

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap pengungkapan sustainability report pada perusahaan manufaktur sektor barang baku yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai 2023. Penelitian ini didorong oleh adanya fenomena sustainability report yang masih bersifat sukarela (voluntary) sehingga msih banyak perusahaan yang belum mengungkapkan laporan sustainability report. Periode yang digunakan dalam penelitian ini adalah 5 (lima) tahun. Sedangkan sampel penelitian ini adalah 12 perusahaan dari 89 perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai 2023. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode statistik menggunakan Analsis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik t dan uji statistik F, dengan bantuan program SPSS 20.0. Hasil penelitian ini menunjukkan variabel profitabilitas berpengaruh terhadap sustainability report sedangkan ukuran perusahaan dan levetage tidak berpengaruh terhadap sustainability report.
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN TEKNOLOGI Nila Sapit Tri; Fauziati, Popi; Mukhlizul Hamdi
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1345

Abstract

This study aims to examine the influence of managerial ownership, institutional ownership, growth opportunity, profitability, and leverage on accounting conservatism. The population in this research consists of 47 technology companies listed on the Indonesia Stock Exchange, with a purposive sampling method resulting in 18 companies as the research sample. The observation period is 3 years, from 2020 to 2022, with a total of 54 samples. This study uses multiple linear regression analysis with the help of SPSS version 29. The research results show that profitability has a positive effect on accounting conservatism. The variables of managerial ownership, institutional ownership, growth opportunity, and leverage do not have an effect on accounting conservatism.
Pengaruh Efektivitas Pembelajaran dan Kemandirian Belajar terhadap Hasil Belajar Mata Kuliah “Kebung Hattan” Berdasarkan Perspektif Ekonomi Herawati, Susi; Fauziati, Popi; Yulcherlina, Yulcherlina; Gustika, Roza; Putri, Somi Nana
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 3 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i3.27924

Abstract

This study highlights  the influence of learning effectiveness and learning independence on the learning outcomes of the "Kebung Hattaan" course based on an sconomic perspective.  Bung Hatta is highly active in offering insights on economic concepts, particularly focusing on the core economic values he aims to promote, which include the value of ownership, justice, togetherness, and brotherhood. His notable economic philosophy emphasizes the people's economy, advocating for the development of the economy for farmers, fishermen, and others through cooperative efforts. The purpose of this study is to analyze the influence  of learning effectiveness and learning independence on learning outcomes. This study used 232 respondents who were randomly selected.  The collected data was processed using SPSS software and the hypothesis was proven by multiple regression. The results of the study show that the effectiveness of learning and learning independence affect student learning outcomes
Design and development of a Randai-based animated learning video to enhance vocational students’ creativity through Minangkabau local wisdom Suryani, Karmila; Rahmadani, Ade Fitri; Widyastuti, Rini; Kholidasari, Inna; Fauziati, Popi; Alda Prayoga, Rama; Yulcherlina, Yulcherlina
Jurnal Pendidikan Vokasi Vol. 14 No. 3 (2024): November
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpv.v14i3.78591

Abstract

This study aims to design and develop an animated learning video integrating Randai, a traditional performing art rooted in Minangkabau local wisdom, as a culturally responsive learning medium to foster creativity among vocational students. In response to the limited use of innovative and culturally contextualized media in environmental ethics learning, this research employs a Research and Development (R&D) method using the 4D model: Define, Design, Develop, and Disseminate. During the Define stage, a needs analysis was conducted to align the video content with environmental impact materials. In the Design stage, a narrative script based on Randai was created, followed by the development of storyboards and video production using Powtoon. Expert validation was carried out in the Develop stage, and product testing involving vocational students occurred in the Disseminate phase. Research instruments included validation sheets, practicality questionnaires, and creativity assessments. Data were analyzed descriptively using percentage calculations. The results show that the developed animation video is considered valid by experts (89%) and highly practical by students (88%). Moreover, it significantly enhances students’ creative thinking skills, particularly in fluency, flexibility, and originality. This study contributes to the field by demonstrating how local cultural heritage can be effectively integrated into digital learning media, supporting the development of 21st-century skills while promoting cultural preservation in vocational education contexts.
Co-Authors Alda Prayoga, Rama Arfin Syahri Azzahra, Alia Rahma Daniati Puttri Desda, Mia Muchia Eva Krisna Fathussalmi Fathussalmi Fatjhar Asri Fatjhar Asri Fikri, Hasnul Gusnetti Gusnetti Gustika, Roza Helmawati Helmawati Herawati Herawati Husna, Nailal Inna Kholidasari Karmila Suryani Kasman Karimi Khadavi, Khadavi Muhammad Teguh Laduny Shaden Mukhlizul Hamdi Mukhlizul Hamdi Mukhlizul Hamdi Nadya Wulandari Nailal Husna Nila Sapit Tri Novaria Rahmah Novia Rahmawati Purwandi, Yan Putra, Iman Tri Yoga Putri, Somi Nana Rahmadani, Ade Fitri Resti Yulistia Muslim Rini Widyastuti Romi Isnanda Sama, Abdul Rahman Mohd Saputri, Selvy Sinya Dirmayanti Siti Rahmi Siti Rahmi Siti Rahmi, Siti Sri Amanah Susi Herawati Tasya Nova Awara Yeasy Darmayanti Yetty Morelent Yetty Morelent Yetty Morelent Yetty Morelent Yulcherlina Zalmi, Deri