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All Journal EKONOMIS : Journal of Economics and Business Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi
Josephine Sudiman
Politeknik Negeri Padang
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Other

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Pelatihan dan Pendampingan Peningkatan Keterampilan Akuntansi Pada UMKM "Sala Lauak Kito" Lisa Amelia Herman; Josephine Sudiman; Dedy Djefris
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

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

Abstract

The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is quite dominating and is the backbone that supports economic growth and provides jobs. Its existence needs to be appreciated and developed by providing access to financing, guidance and assistance so that it can develop its business. Training and mentoring activities are carried out in order to improve accounting skills for one of the micro businesses in Padang City "UD. Sala Lauak Kito. There is a need for partners to gain knowledge and understanding of accounting books and the ability to make financial reports. Until now, partners have not carried out the bookkeeping process so that cost and income information is not generated accurately. Implementation of activities consists of three stages: planning, implementation and final stage. Overall, all stages were carried out for 2 months. From planning to final stage. The training was carried out for 1 day and mentoring was carried out 1 month after the training. The method of implementation is in the form of material explanation presentations, exercises, discussions, question and answer discussions and independent learning through modules. The training material provided is in the form of knowledge related to the accounting cycle from recording to financial reporting. After the implementation of the activities there is an increase in accounting knowledge, the creation of complete and valid financial information, the existence of documented bookkeeping, the preparation of financial reports as information from the business. The output of this activity is the publication of print/digital newspapers and activity videos via YouTube media.
Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Nagari Parambahan Kecamatan Bukit Sundi Kabupaten Guruh Putra Arka; Armel Yentifa; Josephine Sudiman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.267 KB) | DOI: 10.30630/jabei.v1i2.33

Abstract

Penelitian ini bertujuan untuk mengetahui tentang pelaksanaan akuntabilitas pertanggungjawaban alokasi dana desa serta untuk mengetahui pengelolaan dan pemanfaatan alokasi dana desa di Nagari Parambahan. Penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif. Penelitian ini menemukan bahwa Nagari Parambahan sudah melaksanakan sistem akuntabilitas dalam mengelola alokasi dana desa mulai dari tahap perencanaan, pelaksanaan, pertanggungjawaban serta evaluasi dengan menerapkan prinsip transparansi, responsif dan partisipatif. Meskipun masih ada kekurangan-kekurangan yang dilakukan oleh aparat pemerintahan Nagari Parambahan. Seperti dalam hal penyaluran dana nagari ke lembaga-lembaga, pemerintah nagari menyalurkan dalam bentuk uang dalam aturannya tidak boleh memberikan dalam bentuk uang melainkan berupa barang sesuai dengan APBNagari dan RAB kegiatan. Kemudian dalam hal publikasi dana nagari pemerintah nagari hanya memampangkan di kantor wali publikasinya tidak ada di tempat-tempat umum lainnya yang mudah diakses oleh masyarakat banyak. Kedepannya perlu dilakukan pengembangan SDM aparat nagari dan juga pengembangan rasa memiliki yang tinggi masyarakat terhadap pembangunan sarana dan prasarana yang telah dilakukan agar bertahan dengan baik dan dapat dimanfaatkan dengan maksimal oleh masyarakat Nagari Parambahan.
Analisis Tingkat Minat Masyarakat Pekanbaru Terhadap Mobile Banking BNI Menggunakan Pendekatan TAM Ilham Aulia Aldrin; Zahara Zahara; Josephine Sudiman
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.v2i2.152

Abstract

This study aims to determine the level of public interest in using BNI Mobile Banking in Pekanbaru City. This research is supported by the Technology Acceptance Model (TAM) theory, while the variables used are perceived ease of use and perceived usefulness as independent variables, while BNI Mobile Banking user interest is the dependent variable. The population in this study were users of the BNI Mobile Banking application in Pekanbaru City and sampling was carried out using a non-probability sampling method with a method of determining the number of samples, namely using the lemeshow formula used to calculate samples with unknown populations. This study uses a quantitative approach with multiple linear regression analysis methods with a total of 100 respondents. This research data collection was carried out by distributing questionnaires online. The results of this study indicate that perceived ease of use has a positive and significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City and perceived usefulness has no significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City.
Pengaruh Corporate Governance Terhadap Pengungkapan Manajemen Risiko (Studi pada Perusahaan Sektor Financials yang Terdaftar di Bei Periode 2022-2023) Fuja Dwi Fitri; Josephine Sudiman
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 4 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i5.9011

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance yang diwakilkan oleh proporsi dewan komisaris independen, komite audit, dan kepemilikan institusional terhadap pengungkapan manajemen risiko pada perusahaan sektor financial yang terdaftar di BEI periode 2022-2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan sumber data sekunder dari situs BEI dan website perusahaan. Populasi dalam penelitian ini adalah perusahaan perbankan dan lembaga jasa keuangan nonbank yang terdaftar di Bursa Efek Indonesia tahun 2022-2023. Metode purposive sampling digunakan untuk menentukan sampel penelitian ini dan berdasarkan kriteria yang telah ditetapkan terdapat 101 perusahaan yang memenuhi, sehingga diperoleh 202 data yang menjadi sampel. Data penelitian diolah menggunakan aplikasi SPSS v.25. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial komite audit dan kepemilikan institusional memiliki pengaruh signifikan terhadap pengungkapan manajemen risiko. Sedangkan proporsi dewan komisaris independen tidak memiliki pengaruh signifikan terhadap pengungkapan manajemen risiko. Secara simultan proporsi dewan komisaris independen, komite audit, dan kepemilikan institusional secara bersama-sama memiliki pengaruh terhadap pengungkapan manajemen risiko. Penelitian ini dapat memberikan wawasan kepada manajemen perusahaan untuk lebih meningkatkan tata kelola perusahaan dan lebih terbuka untuk mengungkapkan risiko-risko yang ada untuk meminimalisir peluang dan ancaman yang akan terjadi di masa depan serta membantu pengambilan keputusan bagi investor.
Analisis Pengaruh Kualitas Laporan Keuangan, Kualitas Pelayanan Publik dan Transparansi Pengelolaan Keuangan terhadap Elektabilitas Kepala Daerah Incumbent di Indonesia Fitrah Azirial Akbar; Amy Fontanella; Josephine Sudiman
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2942

Abstract

This study aims to examine the effect of financial report quality, public service quality, and financial management transparency on the electability of incumbent regional heads in Indonesia, with economic growth as a control variable. The research employs a quantitative approach using secondary data from 324 regencies/cities that participated in the 2024 regional elections. Data were analyzed using multiple linear regression with STATA version 17. The results show that public service quality has a positive and significant effect on the electability of incumbent regional heads, while financial report quality and financial management transparency have no significant effect. Simultaneously, all independent variables and the control variable significantly affect electability, although the model’s explanatory power remains low (Adjusted R² = 3.73%). These findings highlight that public service quality is the most relevant factor influencing public support for incumbents. The results are expected to provide insights for local governments and regional head candidates in formulating strategies to enhance electability through improved public service quality.
Co-Authors Amy Fontanella Armel Yentifa Dedy Djefris Fitrah Azirial Akbar Fuja Dwi Fitri Guruh Putra Arka Ilham Aulia Aldrin Zahara Zahara