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Analisis Perilaku Belajar dan Pemahaman Akuntansi pada Masa Pandemi Ocha Delanni Sutra; Endrawati; Fera Sriyunianti
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 (613.658 KB) | DOI: 10.30630/jabei.v1i1.18

Abstract

Perilaku belajar dan pemahaman terhadap materi pelajaran saling berkaitan. Perilaku belajar pada masa pandemi mengalami perubahan karena perubahan sistem perkuliahan. Pada masa pandemi perkuliahan lebih banyak dilaksanakan secara online. Penelitian ini bertujuan untuk menganalisis perilaku belajar mahasiswa akuntansi dan dampaknya terhadap pemahaman Akuntansi. Metode penelitian adalah statistik deskriptif dan responden adalah mahasiswa akuntansi Politeknik Negeri Padang (PNP). Hasil penelitian menunjukan bahwa perilaku mahasiswa akuntansi pada masa pandemi ini cukup bagus. Tingkat pemahaman akuntansi juga baik, dilihat dari nilai mata kuliah Auditing II dan Terapan audit. Namun pada mata kuliah akuntansi keuangan lanjutan dan akuntansi keuangan menengah kurang bagus.
Analisis Minat Pengguna E-Money Pada Pelanggan Jagung F1 Gian Sherin Eka Putri; Endrawati Endrawati; Fitra Oliyan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 1 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i1.48

Abstract

Uang elektronik (E-Money) didefinisikan sebagai alat pembayaran dalam bentuk elektronik dimana nilai uangnya disimpan dalam chip atau server. Jagung F1 Gian merupakan usaha kuliner dan oleh-oleh yang memproduksi dan menjual berbagai makanan olahan jagung manis. Sistem pembayaran yang tersedia di Jagung F1 Gian masih tunai. Tujuan dari penelitian ini adalah untuk menganalisis minat pengguna e-money pada pelanggan Jagung F1 Gian. Minat pengguna e-money bisa dipengaruhi oleh variabel manfaat, kemudahan penggunaan, dan kondisi fasilitas. Variabel manfaat dan kemudahan penggunaan merupakan dua konstruk utama dari model Technology Acceptance Model (TAM). Metode penelitian adalah statistik deskriptif. Hasil penelitian menunjukkan pelanggan Jagung F1 Gian berasal dari berbagai daerah di Sumatera Barat, responden dalam penelitian ini yang berjenis kelamin perempuan sebanyak 88 orang dengan persentase 80%, pelanggan yang berusia 20 sampai 29 tahun yang lebih banyak menggunakan e-money, 52 orang responden memiliki jenjang pendidikan S1/D4 (47,3%), 40 orang responden berstatus sebagai pelajar/mahasiswa (36,4%), 35 orang memiliki pendapatan 2.500.000-5.000.000 dengan persentase 31,8%, Uang elektronik yang lebih banyak digunakan responden yaitu Gopay, ShoopePay, Dana dan OVO, jenis pembayaran yang ingin dilakukan pelanggan dalam bertransaksi di Jagung F1 Gian. Terdapat 94 orang memilih melakukan pembayaran menggunakan e-money dengan persentase 85,5%.
Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2018-2021 Velli Maita Putri; Endrawati Endrawati; Elfitri Santi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.68

Abstract

This study was conducted to describe the variables Corporate Social Responsibility (CSR) and profitability. This study uses a quantitative approach method. The data analysis technique used in this research is descriptive statistics. Disclosure of the economic, environmental, and social aspects of CSR as independent variables, and projected profitability with Return on Assets (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the largest value of company size is found in the automotive and component sub-sector where the disclosure of CSR indicator item is also above the average and the ROA and NPM values are also high with NPM value is the highest among other sub-sectors. While the smallest value of the average company size is found in the chemical sub-sector where the disclosure of CSR indicator item is also below the average and the ROA and NPM values are also below average.
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 : JURNAL EKONOMI BISNIS DAN MANAJEMEN
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
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 : JURNAL EKONOMI BISNIS DAN MANAJEMEN
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 Effect of Capital Structure, Firm Age, and Gender Diversity on Financial Distress Pahdia Nadira Dilla; Endrawati; Syafira Ramadhea Jr
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1107

Abstract

The purpose of this study is to examine how capital structure, firm age, and gender diversity affect financial distress. The data were analyzed using a quantitative method with a purposive sampling technique for data collection. The data analysis technique employed was multiple linear regression, assisted by the STATA program. This study utilized data from 13 companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023.The study found that capital structure partially influences financial distress. Meanwhile, firm age, and gender diversity do not affect financial distress. This research is expected to assist companies in identifying early signs of financial distress, enabling them to take corrective action before it becomes critical, and to provide regulators with information for decision-making. Furthermore, this study can contribute to the development of knowledge in the field of accounting.
SOCIAL INFLUENCE AND E-WALLET BEHAVIORAL INTENTION IN INDONESIA’S DIGITAL PAYMENT ECOSYSTEM Raissa Anugrah; Endrawati Endrawati; Afridian Wirahadi Ahmad
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 21 No. 1 (2026): April (2026) - September (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v21i1.1675

Abstract

Introduction: E-wallet adoption has become a critical issue in Indonesia’s digital financial ecosystem, yet empirical evidence on its behavioral determinants remains inconsistent, particularly among general users in medium-sized cities. This study examines the effects of security, promotion, service features, and social influence on users’ behavioral intention to use e-wallet services in Padang City by extending the Theory of Planned Behavior. Methods: A quantitative explanatory design was employed using a cross-sectional survey. Data were collected from 388 e-wallet users selected through purposive sampling, with respondents required to have used an e-wallet and completed at least two transactions within one month. The data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4.0. Results: Security, promotion, service features, and social influence positively and significantly affect behavioral intention. The model explains 45.2% of the variance in intention to use, with social influence emerging as the strongest predictor, followed by promotion, service features, and security. Discussion: The findings indicate that e-wallet adoption is shaped by technological assurance, promotional value, service functionality, and social normalization. This study contributes to digital payment adoption literature by demonstrating that behavioral intention is not only driven by individual evaluations of platform attributes but also by socially embedded influences. The results provide practical insights for e-wallet providers to strengthen security communication, value-based promotion, feature development, and community-oriented adoption strategies.
A Study Of Servqual And Customer Satisfaction Using Customer Satisfaction Index (Csi), Importance Performance Analysis (Ipa) And Improvement Factor (If) Method Yanti Mayasari Ginting; Teddy Chandra; 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.