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Pengaruh Computer Anxiety dan Computer Attitude Terhadap Keahlian Menggunakan Accurate Accounting Software Maqfira, Rizki; Sukartini, Sukartini; Endrawati, Endrawati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.41

Abstract

This research was conducted to determine the effect of computer anxiety and computer attitude expertise in using accurate accounting software. This research was conducted on students of the Politeknik Negeri Padang Accounting Department who have taken the course Computer Accounting II (Accurate). The research method used is method quantitative by collecting data using a questionnaire and measured using a likert scale. The method of determining the sample using a purposive sampling method with a total a sample of 169 respondents. The results of this study indicate that the computer anxiety has no effect on skills using accurate accounting software and computer attitude has no effect on skills using accurate accounting software.
Accounting Students' Work Readiness; Will It Be Influenced By Work Motivation And Practical Field Work Experience? Endrawati, Endrawati; Herman, Lisa Amelia; Alfian, Nurul Afifah
Jurnal Ilmiah Poli Bisnis Vol 16 No 1 (2024): Volume 16 Nomor 1
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.v16i1.1190

Abstract

This study's goal is to ascertain how accounting students at Politeknik Negeri Padang's level of workplace motivation and practical field experience affect their ability to enter the workforce. Work preparedness is the dependent variable, whereas work motivation and practical field experience are the independent factors employed in this study. The population of this study consists of Politeknik Negeri Padang accounting majors who are currently enrolled and have finished their Practical Field Work (PFW). With 102 respondents in the sample, the sampling was done using purposeful sampling, and the data were collected using primary sources. Data is acquired by distributing surveys to accounting students at Politeknik Negeri Padang using a google form and collecting their responses. Software called SPSS V.25 is used to process the data. The study's findings show that the association between work preparedness and the work motivation variable is both favorable and significant. Work preparedness and the PFW Experience variable have a favorable and substantial association.
Pengaruh Penggunaan E-Commerce, Modal Usaha, dan Penggunaan Sistem Infromasi Akuntansi Terhadap Kinerja Keuangan UMKM di Kota Padang Fausiatunnisa Fausiatunnisa; Nurul Fauzi; Endrawati Endrawati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.954

Abstract

The purpose of this study was to determine the effect of the use of E-commerce, business capital, and the use of accounting information systems on the financial performance of UMKM in Padang City. This study uses a quantitative method with a survey approach. To obtain data in this study by distributing questionnaires. The population in this study were all micro and small business actors in Padang City. The sampling technique used in this study was purposive random sampling. The data obtained for the online questionnaire were 8 respondents and direct distribution was 105 respondents. The results of this study are the use of e-commerce and business capital have a significant positive effect on financial performance, the use of accounting information systems does not have a significant positive effect on financial performance. Together the use of e-commerce, business capital, and the use of accounting information systems have an effect on financial performance
The Influence of Corporate Social Responsibilty on Tax Avoidance Endrawati, Endrawati; Dyana, Putri; Djefris, Dedy
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.76

Abstract

This research evaluates the disclosure of tax avoidance and corporate social responsibility in companies listed on the stock exchange and based on the age of the company. By using the effective tax rate indicator for tax avoidance and the Global Reporting Initiative for corporate social responsibility. This research was conducted on manufacturing companies in the basic materials sector listed on the IDX from 2018 to 2023. The sample selection in this study used the purposive sampling method and obtained 21 sample companies. The results of this study indicate that companies listed on the special and main monitoring boards tend to have higher corporate social responsibility disclosures and are more focused on social responsibility initiatives. This suggests that companies listed on the main and special monitoring boards are more focused on social responsibility, including environmental sustainability, human rights, and contributions to society. This research underscores the importance of the role of corporate social responsibility in creating long-term value and the competitiveness of the company. This research also shows that companies aged 5-10 years tend to reach the peak of disclosure in various aspects of corporate social responsibility. These results emphasize the importance of corporate social responsibility in creating a good reputation and supporting sustainable growth, especially in the context of companies of different ages.
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): Agustus - January
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.