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All Journal JAM EKONOMIS : Journal of Economics and Business Jurnal Riset Akuntansi Politala Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat Balance : Jurnal Akuntansi dan Bisnis
Irda Rosita
Politeknik Negeri Padang
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Pengaruh Pengetahuan Investasi, Kemampuan Finansial dan Teknologi Media Sosial terhadap Minat Investasi Mahasiswa (Studi pada Mahasiswa Akuntansi di Sumatera Barat) Della Tamara Putriani; Afridian Wirahadi Ahmad; Irda Rosita
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.856

Abstract

This study aims to examine the effect of investment knowledge, financial ability and social media technology on investment interest (Study on Accounting Students in Sumatera Barat). This research uses a quantitative approach. The population in this study were students majoring in accounting in Sumatera Barat. The sample was obtained using purposive sampling, selecting samples based on predetermined criteria. Data collection in this research used a questionnaire. The analitycal method used is multiple linear regression with SPSS version 27. The results of this studyindicate that, partially, investment knowledge, financial ability and social media technoloyg have an effect on investment interest. Simultaneously, investment knowledge, financial ability and social media technology affect investment interest.
Pengaruh Minat, Dukungan Orang Tua dan Citra Kampus terhadap Keputusan Mahasiswa Memilih Kuliah di Jurusan Akuntansi Politeknik Negeri Padang (Studi Empiris pada Mahasiswa Program Studi D-III dan D-IV Akuntansi Politeknik Negeri Padang) Putri Nanda Leri; Elfitri Santi; Irda Rosita
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.016 KB) | DOI: 10.30630/jabei.v1i1.14

Abstract

Perguruan tinggi merupakan satuan pendidikan penyelenggara pendidikan tinggi. Banyak faktor yang mempengaruhi seseorang dalam memilih perguruan tinggi dan bahkan jurusan yang akan mereka ambil, karena akan berdampak pada kehidupannya di masa yang akan datang. Penelitian ini bertujuan untuk untuk mengetahui apakah minat, dukungan orang tua dan citra kampus berpengaruh terhadap keputusan mahasiswa memilih kuliah di Jurusan Akuntansi Politeknik Negeri Padang. Sampel pada penelitian ini adalah mahasiswa Jurusan Akuntansi Politeknik Negeri Padang Angkatan 2020. Pemilihan sampel pada penelitian ini menggunakan teknik probability sampling yaitu random sampling. Data yang digunakan merupakan data primer. Pengumpulan data pada penelitian ini menggunakan kuesioner. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa : (1) minat berpengaruh positif terhadap keputusan mahasiswa memilih jurusan akuntansi; (2) dukungan orang tua tidak berpengaruh terhadap keputusan mahasiswa memilih jurusan akuntansi; serta (3) citra kampus berpengaruh positif terhadap keputusan mahasiswa memilih jurusan akuntansi.
Analisis Pengaruh Pressure, Opportunity, Rationalization, Capability & Arrogance Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang Amanda Anindya; Zalida Afni; Irda Rosita
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.v2i1.52

Abstract

ABSTRACT This study aims to analyze the pressure, opportunity, rationalization, capability & arrogance of academic cheating behavior in students of the Accounting Department of the Padang State Polytechnic using fraud pentagon theory. This research uses quantitative methods. The data used are primary data obtained through questionnaires. The population of this study is active students of the Accounting Department of the Padang State Polytechnic (Regular and Non-Regular) odd semester in 2021/2022. The sample in this study was 248 students. The Method used in this study was purposive sampling using a multiple linear regression model. The results of this study simultaneously show that pentagon fraud theory affects academic cheating behavior. It partially shows that pressure, opportunity, rationalization, capability affect academic cheating behavior. In contrast, arrogance has no effect on academic cheating behavior.
Menelusuri Jejak Hijau: Hubungan Antara Profitabilitas, Leverage, dan Pengungkapan Emisi Karbon Heru Amrasyid; Irda Rosita; Lisa Amelia Herman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.261

Abstract

This study explores the dynamics of how profitability and leverage influence carbon emissions disclosure among companies. Utilizing the Wald test for partial analysis and the Omnibus Test for simultaneous evaluation, we found that profitability does not significantly impact carbon emissions disclosure. In contrast, leverage demonstrated a significant influence, indicating that companies with higher levels of debt tend to be more proactive in disclosing information related to carbon emissions. These findings reflect companies' efforts to maintain their reputation and meet stakeholder expectations amid growing awareness of environmental issues. The study also acknowledges its limitations, such as focusing on a specific sector and not considering other potentially relevant variables. Therefore, future research is recommended to incorporate additional variables and qualitative approaches to provide deeper insights into the increasingly important practice of sustainability disclosure in the modern business context.
Co-Authors Afridian Wirahadi Ahmad Amanda Anindya Amy Fontanella Andri, Diah Uzzahraty Chandra, Novrina Cicalarici Cicalarici, Cicalarici Della Tamara Putriani Dita Maretha Rissi Diyah Hastiyahsari Eka Rosalina Elfitri Santi Eliyanora Eliyanora Eliyanora Endrawati Gustati Gustati Heru Amrasyid Heru Amrasyid Hidayatul Ihsan Iis Ismawati Ikhsani, Cindy Orlanda Makmur, Andrew MARIA BINTANG Monica Delima Mustika, Rasyidah Novita Sari, Via Nurul Fauzi Putri Nanda Leri Rahmi, Mustika Ramadhani, Zahra Reno Fithri Meuthia Rizkyla, Zhavira Silsabila, Silsabila Ulfi Maryati Wiwik Andriani Zalida Afni