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Politeknik Negeri Padang
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The factors that influence the entrepreneurial decision-making model moderated by Entrepreneurship education Gustati, Gustati; Santi, Elfitri; Endrawati, Endrawati; Oliyan, Fitra
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6388

Abstract

In implementing Presidential Decree No. 02 of 2022 and Presidential Decree No.08 of 2012, universities as one of the educational institutions in Indonesia include the topic of Entrepreneurship as a compulsory subject in the curriculum. This study aims to provide empirical evidence of the factors that influence the entrepreneurial decision-making model moderated by Entrepreneurship education. This study uses a survey approach, data collection using questionnaires distributed via Google Form. The analysis method used is descriptive analysis, Multiple Regression, and Moderate Regression Analysis. The sample was collected using Purposive Sampling, namely students majoring in Accounting at Politeknik Negeri Padang who have taken Entrepreneurship courses in both D3 and D4 study programs. The results showed that partially the Entrepreneurial Decision was influenced by Profit Expectations, Use of Accounting Information Systems, and Entrepreneurship Education, but was not influenced by the Use of e-commerce. Entrepreneurship Education is able to strengthen entrepreneurial decision making. This research can provide recommendations and evaluations for the government, especially the academics, and entrepreneurs that the importance of Entrepreneurship Education in increasing the growth and development of the economy of Indonesia.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Zikri Dola Agusti; Endrawati Endrawati; Lisa Amelia Herman
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1487

Abstract

This This study aims to examine the effect of corporate social responsibility (CSR) and institutional ownership on firm value, with financial performance as a mediating variable. The research employs a quantitative approach with an associative research design. The data used are secondary data obtained from financial statements, annual reports, and sustainability reports. The population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, totaling 69 companies. The sampling technique applied is purposive sampling. Data analysis is conducted using STATA 17.0 software. The results show that CSR has no effect on either financial performance or firm value. Institutional ownership has an effect on financial performance but does not influence firm value. Meanwhile, financial performance significantly affects firm value but fails to mediate the relationship between CSR and institutional ownership with firm value
Peningkatan Kemampuan Pengelola Yayasan Dar El Madina Dalam Mencatat Transaksi dan Penyusunan Laporan Keuangan Novrina Chandra; Rasyidah Mustika; Elfitri Santi; Yossi Septriani; Endrawati, Endrawati
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v1i1.4

Abstract

Kegiatan pengabdian dilaksanakan pada Yayasan Darul Madinah Padang (PAUD/TK Dar Almadinah). Pada saat ini pihak Yayasan memiliki keterbatasan pengetahuan terhadap system informasi akuntansi dan belum melakukan pencatatan dan pelaporan keuangan sesuai dengan standar akuntansi yang berlaku yaitu ISAK 35.  Laporan keuangan sangat penting dalam pertanggung jawaban keuangan yayasan kepihak external yayasan atau donatur. Tujuan kegiatan adalah agar pihak yayasan memiliki kemampuan dan pemahaman dalam merancang sistem informasi akuntansi dan penyusunan laporan keuangan sesuai standar yang berlaku umum. Metode pelaksaaan kegiatan yaitu memberikan pelatihan perancangan sistem informasi akuntansi dan pelatihan penyusunan laporan keuangan yayasan sesuai dengan aturan yang berlaku umum. Setelah itu dilakukan pendampingan dalam penyusunan laporan keuangan. Kegiatan juga memberikan modul yang berisikan langkah dan tahapan dalam penyusunan laporan keuangan untuk memudahkan pihak yayasan dalam mengelola keuangan.
Peningkatan Keterampilan Manajemen dan Pembukuan Pelaku UMKM di Kampung 1000 Kripik Endrawati, Endrawati; Chandra, Novrina; Maryati, Ulfi; Yusnani, Yusnani
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2023): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v2i1.9

Abstract

Kampung tematik menjadikan masyarakat sebagai pelaku utama dalam mengupayakan setiap kegiatan dapat dilakukan agar masyarakat memiliki tanggung jawab bersama mewujudkan kemajuan usaha di kampung tematik. Salah satu kampung tematik tersebut, terdapat di kecamatan Lubuk Kilangan, yaitu kelurahan Batu Gadang. Tema pada kelurahan ini adalah Kampung Kerajinan Daur Ulang Sampah dan Seribu Keripik. Kube Batu Gadang Saiyo (KBS) berdiri pada tahun 2019 menjadi tombak penentuan kampung tematik seribu keripik. Persoalan yang dihadapi dalam mengelola dan mengembangkan usaha KBS adalah; Sumberdaya manusia yang memahami pengelolaan keuangan belum ada di dalam kelompok; Sumberdaya manusia yang memahami pengelolaan di bidang manajemen dan pemasaran belum ada; Koperasi yang belum memiliki ijin dari dinas koperasi. Kegiatan yang diusulkan antara lain adalah Pelatihan manajemen organisasi (administrasi, surat menyurat) dan koperasi; pemasaran; kewirausahaan; penyusunan laporan keuangan dan Pendampingan.
Optimalisasi Kompetensi Akuntansi melalui Pelatihan Aplikasi Accurate bagi Siswa dan Guru di SMK Taruna 1 Padang Mustika, Rasyidah; Wirahadi Ahmad, Afridian; Dwiharyadi, Anda; Endrawati, Endrawati; Santi, Elfitri
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

The training on the use of Accurate software at SMK Taruna 1 Padang aims to enhance the competence and professionalism of accounting students and teachers in preparing digital financial statements. This activity is part of a community service program conducted by a team of lecturers from Politeknik Negeri Padang (PNP). Accurate Accounting, known as a user-friendly accounting software, is widely used in the industry for preparing financial reports in service, trading, and manufacturing companies. The software is also aligned with Indonesian tax regulations, making it a vital skill for SMK graduates entering the workforce. The training was attended by 22 students and 2 teachers from SMK Taruna 1 Padang. One of the identified challenges is the absence of a specific curriculum teaching the use of Accurate at the school, which could leave graduates lacking relevant skills for industry demands. Therefore, this training was designed to bridge that gap, focusing on mastering the use of Accurate Accounting in preparing corporate financial statements. The results of the training have successfully improved the technical skills of both students and teachers in operating the accounting software. Furthermore, the outcomes of this program include training modules, tutorial videos, media publications, and scientific article publications in national journals. It is hoped that these efforts will support the development of accounting competencies among students and strengthen the professionalism of teachers at SMK Taruna 1 Padang.
A Study Of Servqual And Customer Satisfaction Using Customer Satisfaction Index (Csi), Importance Performance Analysis (Ipa) And Improvement Factor (If) Method Ginting, Yanti Mayasari; Chandra, Teddy; Oktariyanto, Oktariyanto; Endrawati, Endrawati
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.738

Abstract

This research aims to determine, calculate, test and analyze the level of customer satisfaction in Citra Harapan Motor Bukittinggi (measured by CSI, IPA and IF methods). This study uses service quality variables with 5 (five) dimensions, namely tangible, reliability, responsiveness, assurance and empathy). This study uses a sample of 116 respondents who are customers of Citra Harapan Motor Bukittinggi. Data were analyzed using Analysis of Variation (ANOVA) with SPSS 22. The results showed that the overall level of consumer satisfaction (based on CSI values) was 79.58%. This value is between 60% - 79.99% which indicates that the consumer satisfaction index was "Satisfied" criteria.
The Impact of Profit Expectations and Accounting Information Systems Understanding on Entrepreneurial Interest Endrawati, Endrawati; Santi, Elfitri; Gustati, Gustati; Oliyan, Fitra; Rahmadani, Suci
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.79

Abstract

The purpose of this study was to see the effect of expected earnings and understanding of accounting information systems on students' interest in entrepreneurship. This research uses quantitative methods through a survey approach and multiple linear regression. Purposive sampling is the sampling technique used. The sample in this study consisted of 203 students majoring in accounting at the Politeknik Negeri Padang. Students majoring in accounting at Politeknik Negeri Padang had a significantly positive relationship between the profit expectation variable and their interest in entrepreneurship. Students' interest in entrepreneurial will be piqued to a greater extent if there is a greater expectation of student-generated profit. Understanding accounting information systems, however, has little impact on a person's desire in starting a business. This shows that not all students who have a solid understanding of accounting information systems are interested in entrepreneurial spirit, and that only a small number of persons can easily understand and apply accounting information systems to entrepreneurial. Simultaneously, profit expectations and understanding of accounting information systems affect interest in entrepreneurship. This shows that profit expectations and an understanding of accounting information systems together can increase students' interest in entrepreneurship.
Pelatihan Business Model Canvas (Bmc) untuk Meningkatkan Minat Berwirausaha Siswa SMK Negeri 1 Sawahlunto Chandra, Novrina; Fontanella, Amy; Gustati, Gustati; Yusnani, Yusnani; Endrawati, Endrawati
Jurnal Vokasi Vol 8, No 2 (2024): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i2.4612

Abstract

SMK Negeri 1 Sawahlunto memiliki tujuan ingin menghasilkan lulusan yang siap kerja. Makna siap kerja disini bukan hanya menjadi karyawan, namun lulusan juga diharapkan dapat menjadi wirausaha. Hal ini sangat memungkinkan dengan banyaknya potensi wisata yang ada di Kota Sawahlunto. Namun lulusan SMK Negeri 1 Sawahlunto masih cenderung berkeinginan untuk mencari kerja dan menjadi karyawan. Hal ini salah satunya disebabkan karena masih rendahnya kemampuan lulusan dalam menemukan ide bisnis serta membuat perencanaan bisnis. Kegiatan Pengabdian kepada masyarakat ini mempunyai program untuk menumbuhkan dan menciptakan ide-ide kreatif dan unik kepada generasi muda khususnya siswa-siswi SMKN 1 Sawahlunto agar dapat memiliki minat dan pengetahuan dasar mengenai perencanaan kewirausahaan dengan menggunakan business model canvas (BMC). Siswa siswi SMKN 1 Sawahlunto diharapkan berhasil membuat model canvas untuk perencanaan bisnis, baik secara ber kelompok maupun individu dapat tercapai sesuai harapan tim PKM. Metode pelaksanaan kegiatan ini adalah dengan memberikan pelatihan terkait membuat rencana bisnis dengan menggunakan elemen-elemen pada BMC. Setelah itu siswa melaksanakan praktek membuat ide dan rancangan bisnis dengan menggunakan kerangka BMC. Hasil dari kegiatan ini siswa mampu menuangkan berbagai ide usaha yang sesuai dengan potensi daerahnya. Selanjutnya siswa juga mampu dalam perencanaan bisnis dengan menggunakan kerangka BMC
Literasi Keuangan Berbasis Nilai Islami: Membangun Generasi Mandiri dan Berdaya Saing Rosalina, Eka; Endrawati, Endrawati; Ramadhea Jr, Syafira; Oliyan, Fitra; Santi, Elfitri; Djefris, Dedy; Gustina, Gustina; Handayani, Desi
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i4.35477

Abstract

This community service activity by the Accounting Department of Padang State Polytechnic aims to integrate Islamic financial principles into financial literacy programs, with the hope of shaping a young generation that is not only financially savvy, but also grounded in Islamic moral values and ethics, because many students do not yet have a deep understanding of Islamic financial principles, including aspects of halal-haram and usury. In daily practice, students are often involved in transactions that do not align with Sharia principles, either due to a lack of knowledge or economic temptation. To overcome this problem, the community service team provided training to students at the Al-Ma'arif Bukittinggi Modern Islamic Boarding School, which focused on theoretical learning about Islamic finance, using methods such as lectures, group discussions, transaction simulations, quizzes, and periodic evaluations of Islamic financial literacy. As a result of this training, students' understanding increased by 8% from 46% to 54%, which means that this community service activity was able to foster and create a good understanding among students regarding financial practices in Islam.
Pengaruh Green Accounting, Kinerja Lingkungan, Struktur Modal dan Ukuran Perusahaan Terhadap Kinerja Keuangan (Studi Pada Perusahaan Subsektor Batu Bara, Gas & Minyak Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Monica Delima; Irda Rosita; Endrawati
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.419

Abstract

The purpose of this study is to determine the influence of green accounting, environmental performance, capital structure, and firm size on financial performance. The data analysis method used in this study is a quantitative method and uses panel data regression analysis techniques. The population in this study is subsector coal, gas, and oil listed on the Indonesia Stock Exchange in 2020-2023. All data was then taken based on the purposive sampling method so that a sample of 17 companies per year was obtained. The results show that green accounting, environmental performance, and firm size has no effect on financial performance, capital structure has an effect on financial performance. This research is hoped to benefit companies by improving the quality of financial report and to provide knowledge or information to regulators in making decisions. Apart from that, researchers can contribute to the development of science related to accounting.
Co-Authors Afridian Wirahadi Ahmad Alfian, Nurul Afifah Amy Fontanella Anda Dwiharyadi Aulia Fitri Baehaqi Chandra, Novrina Dedy Djefris Desi Handayani Dita Maretha Rissi Dyana, Putri Eka Rosalina Elfitri Santi Elsa Rusdina Fausiatunnisa Fausiatunnisa Fera Sriyunianti Firman Surya Fitra Oliyan Ginting, Yanti Mayasari Gustati Gustati Gustina Gustina Ike Rahmadani Irda Rosita Maqfira, Rizki Monica Delima Mustika, Rasyidah Nurul Fauzi Ocha Delanni Sutra Oktariyanto, Oktariyanto Pahdia Nadira Dilla Putra Perta R., Widio Putri, Velli Maita Randy Heriyanto Riyan Ikhbal Sala Sherin Eka Putri Syafira Ramadhea Jr Teddy Chandra Ulfi Maryati Velli Maita Putri Westi Rahmadani yoanna monica Yossi Septriani Yusnani Yusnani Zikri Dola Agusti Zulvitri Zulvitri