Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

8.826

P-Index

This Author published in this journals

All Journal Fokus Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi Jurnal Ekobistek NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Journal of Governance Innovation Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Ekonomia Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Ekonomi, Bisnis dan Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Media Ekonomi Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Multidisiplin West Science The Es Accounting and Finance Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Trending: Jurnal Manajemen dan Ekonomi West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Management Studies and Business Journal Accounting Studies and Tax Journal Indonesian Journal of Community Empowerment Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Ekonomia Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Pengabdian Masyarakat (J-AbMas)

Siska Yulia Defitri

Universitas Mahaputra Muhammad Yamin

Author-ID : 598535

Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

Published : 71 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENERAPAN AKUNTANSI SEKTOR PUBLIK TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : (Studi Empiris Pada OPD Kabupaten Solok) Siska Septiani; Siska Yulia Defitri; Juita Sukraini
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 3 (2022): September: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.853 KB)

Penelitian ini bertujuan untuk mengetahui Pengaruh Kejelasan Sasaran Anggaran (X1) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y), Pengaruh Penerapan Akuntansi Sektor Pubik (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Pengaruh secara simultan Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil penelitian menunjukkan bahwa Kejelasan Sasaran Anggaran (X1) tidak berpengaruh signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 1,033 < 1,669 dan nilai signifikasi t sebesar 0,306 > 0,05. sedangkan Penerapan Akuntansi Sektor Publik (X2) berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 6,657 > 1,669 dan nilai signifikasi t sebesar 0,000 < 0,05. Setelah itu, Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik (X2), berpengaruh secara simultan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan sebesar 36,903 > 2,75. dan nilai signifikasi F sebesar 0,000 < 0,05.

EKSPLORASI KEBUTUHAN STAKEHOLDERS TERHADAP INFORMASI DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH Siska Yulia Defitri
Media Ekonomi Vol. 22 No. 1 (2014): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

This research’s aim is to know the perception of stakeholders toward information in financial reporting of local government can fulfil their requirement of financial information. This research also Examination of addition performed in this research is to know influence of respondent characteristic to each requirement variable by consumer of information in financial reporting of local government. The hypothesis of this research is that information published in financial reporting of local government requirement the stakeholders, about is the compliance to the rules, financial information, planning and budgeting, narrative information, economic condition and performance, this research’s subjects are stakeholders of local government cover the secretary of local government, investor, creditor, local government. Data were collected with the method of purposive sampling with respondent in Sumatera Barat. Statistical methods used is test of mean instrument, rank of mean test, a Manova test.The Result indicate that first information requirement and important of stakeholder is financial information, economic condition, performed information planning. Narrative information, and last information the compliance to the rules, narrate, Respondent characteristic that is education storey; level and education background simultaneously have an effect on to requirement of information in financial reporting of local government. This matter indicate that requirement of stakeholder financial reporting of local government differs to be influenced by responder characteristic mount education background and education.

PENGUATAN LEMBAGA BUMNAG PURO NAGARI KOTO LAWEH, KECAMATAN LEMBANG JAYA, KABUPATEN SOLOK Nidia Anggreni Das; Edi Firnando; Yulhan Yuhan; Yendi Putra; Rita Dwi Putri; Witra Maison; Lili Wahyuni; Siska Yulia Defitri; Juita Sukraini; Aldo Sofari
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 11: November 2022
Publisher : Bajang Institute

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

According to PP 11 of 2021, Village-Owned Enterprises, hereinafter referred to as Village BUM, are legal entities established by villages and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the maximum welfare of the village community. BUM-Nag is a form of alternative business entity that needs special attention and is developed to improve the nagari economy, with the aim that the birth of Bum-Nag can create new economic resources for Nagari that are used for the economic welfare of the Nagari people. The service activity aims to contribute thoughts and counseling on strengthening the BUM-Nag institution as a form of effort in improving the nagari economy. Service activities were carried out in Nagari Koto Laweh, Lembang Jaya District, Solok Regency. Community service uses the Group Discussion Forum (FGD) method, assistance and counseling carried out by delivering BUMNag Institutional material by UMMY Solok Lecturers. The result to be achieved in this service activity is to improve science, understanding and and the ability or capacity of Nagari's apparatus to strengthen the institution and management of BUM-Nag as a form of efforts to improve the Nagari economy.

ANALYSIS OF THE ASSESSMENT OF ADMISSION CONTRIBUTIONS AGAINST LOCAL REVENUES Siska Yulia Defitri Defitri; Delsi Afrini; Yandi Putra; Nidia Anggreni Das; Rasidah Nasrah
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

The effectiveness of regional revenue sources becomes a reference for the regions in preparing regional budgets and expenditures for the next period. The source of revenue that shows regional performance in increasing revenue comes from the area itself in increasing local revenue (PAD), namely taxes and fees because community participation is very dominant and is a factor for regional success in developing its area if the community participates a lot, contributing income to the area in the form of taxes and levies. Quantitative descriptive research is the aim of this study, to determine the amount of local tax contributions in generating regional income. The data uses time series data for 5 (five) years from 2017-2021. T he average PAD growth for Solok City in a period of 5 five years from 2017 -2021, has a growth of 0.38 percent per year, while the effectiveness of achieving PAD is already high, namely an annual average of 93.9. Compared to the contribution between taxes and levies that have a higher contribution to PAD is local taxes. This result can be interpreted that the participation of the people of Solok City in paying regional taxes is greater.

Membangun Usaha Dengan Olah Sampah Rumah Tangga ( “Dulu Sampah Sekarang Berkah “) Di Nagari Koto Laweh, Kab. Solok Esi Sriyanti; Nurhayati Nurhayati; Afni Yeni; Siska Yulia Defitri
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 1 (2023): Januari : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Dalam kondisi perekonomian sulit sekarang ini, pasca pandemi covid 19 sangat berdampak pada perekonomian masyarakat. Seiring itu permasalahan sampah menjadi permasalahan dimana –mana yang sangat meresahkan masyarakat. Pengabdian ini difokuskan mengajak masyarakat Koto Laweh yang menjadi objek pengabdian masyarakat untuk bisa membangun usaha mengolah sampai di Nagari Koto Laweh Kab solok yang sangat meresahkan tersebut. Metode pengadian dilakukan Sosialisasi dilakukan dengan tatap muka di aula kantor wali nagari Koto Laweh Demo cara pembuatan Komposter ( alat pengolahan sampahorganik menjadi pupuk.Pupuk yang dihasilka dapat digunakan untuk tanaman dan dijual untuk menambah penghasilan keluarga.

TIMELINESS OF FINANCIAL REPORTS AFFECTED BY INFORMATION TECHNOLOGY WITH THE QUALITY OF HUMAN RESOURCES AS A MODERATION VARIABLE Desi Permata Sari; Witra Maison; Siska Yulia Defitria
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

This study aims to look at the effect of information technology on the timeliness of financial reporting with the quality of human resources as a moderating variable in regency/city Bawaslu in West Sumatra. In this study the method used is the sampling technique, namely Total Sampling by distributing questionnaires. The variables in this study were information technology as the independent variable, timeliness of reporting as the dependent variable and the quality of human resources as the moderating variable. The analytical method used in this study is associative quantitative and Moderated Regression Analysis (MRA). The results of this study indicate that information technology has a positive effect on the timeliness of financial reporting, while the quality of human resources can strengthen the relationship between information technology and the timeliness of financial reporting.

PENGARUH PENERAPAN AKUNTANSI LINGKUNGAN FISIK DAN AKUNTANSI LINGKUNGAN MONETER TERHADAP KINERJA LINGKUNGAN PADA RSUD MOHAMMAD NATSIR, RSUD Dr. ACHMAD MOCHTAR DAN RSUD PARIAMAN Wira Mofa; Siska Yulia Defitri; Juita Sukraini
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 1 (2023): Januari: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

This study aims to determine how much influence the application of physical environmental accounting and monetary environmental accounting has on environmental performance at Mohammad Natsir Hospital, Dr. Achmad Muchtar and Pariaman Hospital. This research was conducted in 3 hospitals, namely Mohammad Natsir Hospital, Dr. Achmad Muchtar and Pariaman Hospital. The hospital is a hospital whose waste management does not yet use an Incinerator, but still uses the services of a third party, thus requiring the application of good environmental accounting. The sampling technique in this study used total sampling which was conducted randomly. The data of this study include primary data obtained through the distribution of questionnaires to 100 respondents at the Mohammad Natsir General Hospital, Dr. RSUD. Achmad Muchtar and Pariaman Hospital. The statistical test used is multiple regression analysis. Based on the results of statistical analysis, it can be concluded that partially physical environmental accounting has a significant effect on environmental performance, this is evidenced by the distribution of the t-value with tcount 7.017 > ttable 1.984 and a significant value of 0.00 <0.05. Monetary environmental accounting has a significant effect on environmental performance, this is indicated by the distribution of the t value with tcount being 2.863 > ttable 1.984 and a significant value of 0.05 <0.05. Simultaneously, physical environmental accounting and monetary environmental accounting have a significant effect on environmental performance, this is indicated by the F test value with Fcount 37.265 > Ftable 2.70 and a significant value of 0.000 which is smaller than the targeted significance level of 0.05. The coefficient of determination R Square R2 is 0.434 or 43.4%. This indicates that the contribution of the accounting variables of the physical environment and the monetary environment to environmental performance is 43.4%. While the remaining 56.6% is influenced by other variables outside the model.

PEMBINAAN MASYARAKAT NAGARI KOTO LAWEH MELALUI EDUKASI INOVASI TEKNOLOGI Esi Sriyanti; Siska Yulia Defitri; Afni Yeni; Nurhayati Nurhayati; Juita Sukraini; Rita Dwi Putri; Witra Maison
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17043

Pemerintah memiliki peran penting dalam mensejahterakan masyarakat termasuk masyarakat Nagari, salah satu cara dengan menfasilitasi lembaga tinggi dengan masyarakatnya dalam melakukan pembinaan agar dapat merubah pola pikir masyarakat untuk bisa berinovasi dalam merubah kehidupan yang lebih baik. Inovasi yang banyak menjamur saat ini memanfaatkan teknologi sehingga perlu juga dimanfaatkan oleh masyarakat. Pembinaan dilakukan dengan langsung turun ke masyarakat dan berkumpul pada satu tempat untuk memberikan edukasi dan pemahaman-pemahaman bahwa masyarakat dapat melakukan hal lain yang produtif dengan impact nanti dapat meningkatkan pendapatan untuk merubah ekonominya. Pengabdian kepada masyarakat dalam pembinaan dengan pemberian edukasi ini memiliki tujuan 1) Mempercepat pemulihan ekonomi, meningkatkan dan mengembangkan kegiatan usaha ekonomi produktif masyarakat. 2) Menunjang pengembangan wilayah melalui peningkatan kualtias sumber daya manusia dan pembangunan daerah.

STUDENTS’ PERCEPTIONS OF TAX EVASION ARE INFLUENCED BY THEIR UNDERSTANDING OF TAX RATES AND TAX SANCTIONS Armitha Nisa; Rita Dwi Putri; Siska Yulia Defitri
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Tax evasion in Indonesia itself is still widely practiced. Students who will later become taxpayers (WP) need to understand and about the tax rates that must be paid and the sanctions that are obtained if they are negligent in paying taxes. So that tax evasion in Indonesia can be avoided. This study aims to determine the effect of an understanding of tax rates and an understanding of tax sanctions on perceptions of tax evasion. This type of research is quantitative research with an associative approach. The population of this study were students of the Mahaputra Muhammad Yamin University Accounting Study Program who were active and registered in the odd semester of the 2022/2023 academic year. The sampling technique used was purposive sampling. The data used is primary data obtained from questionnaires distributed through the Google Form. Partially, the results of the study show that an understanding of tax rates influences perceptions of tax evasion and an understanding of tax sanctions influences perceptions of tax evasion. Meanwhile, simultaneously, an understanding of tax rates and tax sanctions influences perceptions of tax evasion.

FACTORS FOR IMPLEMENTING CAPITAL EXPENDITURE IN THE REGIONAL GOVERNMENT OF WEST SUMATRA PROVINCE 2018-2021 Nofridelfi Nofridelfi; Witra Maison; Siska Yulia Defitri
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

The implementation of regional autonomy provides an opportunity for regional governments to further develop the potential of their regions. To develop the potential of the region, regional governments need to increase the capital expenditure budget. The sources of funds used to finance capital expenditure consist of Original Local Government Revenue (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Profit Sharing Funds. This research aims to determine the effect of Original Local Government Revenue (PAD) and General Allocation Funds (DAU) on Capital Expenditures. This type of research is quantitative research with an associative (relationship) approach. The population of this research is all regencies/cities in West Sumatra. The sampling technique used was total sampling. The data used is the 2018-2021 West Sumatra Province Regency/City Regional Revenue and Expenditure Budget Realization Report. Partially, the research results show that Original Local Government Revenue (PAD) influences Capital Expenditures and General Allocation Funds (DAU) also influences Capital Expenditures. Meanwhile, simultaneously, Original Local Government Revenue (PAD) and General Allocation Funds (DAU) influence Capital Expenditures.

Co-Authors Adel Ramadani Adinda Putri Syahrila Afni Yeni Afni Yeni Afni Yeni Aisyah Putri, Aisyah Ajub Ajulian ZM Ajub Ajulian ZM Akhmad Dahlan Aldo Sofari Alex Marcelline Alifa Deisma Rizika Amini, Zarika Amril, Elviani Amril, Zahara Putriani Andika Isma Arfimasri Arfimasri, Arfimasri Arief Yanto Rukmana Arief Zikry Armitha Nisa Aslichah Aysha Aulia Amril Azizah Charnain, Nada Bakri Bakri Bakri Chintia Devina Hamdi Chintya Maharani Darawati, Silvia Delsi Afrini Desi Permata Sari Desrial Ori Putra Dessofrida Yona Dillfa Lailatul Rahmi Dani Dini Onasis Disa Fide Kasoa Dwi Putri, Rita Edi Firnando Eko Sudarmanto Esi Sriyanti Esi Sriyanti Fakhri Ahmadi Febriyan Dina Putri Fitri Rahmadani, Fitri Hafifatul Hidayah Hafitra Halek Mu'min Halek Mu'min Hendrayani, Eka Hidayanti Fitra Hielda Indriani Putri Hikmah, Vinka Tahiyatul Nurul Hilman, Haim Hiya, Nori Fetty Ida Nirwana Iis Daryanti Indri Apri Mayanti Isramirathul Wahyu Iwan Harsono Jihan Desra Fitria Judijanto, Loso Juita Sukraini Juita Sukraini Juita Sukraini Lili Wahyuni Lili Wahyuni Lili Wahyuni Lina Lina Loso Judijanto Maison, Witra Mardianti, Rani Marisa Penriani Mu'min, Halek Muhammad Bitrayoga Muhammad Hidayat Mutia Mulyani Mutiara Nasrah, Rasidah Natasya Natasya Nidia Anggreni Das Nidia Anggreni Das Nina Dwi Putriani Nirwana, Ida Nofridelfi Nofridelfi Nori Fetty Hiya Nur Aliffa Putri Mesra Nurfadilla Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurul Faisa, Sabila Pratama, Yogi Putra, Ramadhani Kirana Putri, Afchellya Anugrah Putri, Rita Dwi Rahayu, Niken Rahmatullah, Jabil Rahmi, Iftitah Ramadhani Kirana Putra Rasidah Nasrah Rasidah Nasrah Regianta Audri Wulandari Resi Andika Putri Resti Puspita Sari Rezi Indriani Rika Lidyah Rina Dwiarti Rita Dwi Putri Rita Dwi Putri Rita Dwi Putri Rizka, Inda Noferani Roza, Seflidiana SARAH SARAH Seflidiana Roza Silvia Darawati Sindy Fetrisia Sinta Permata Sari Siska Septiani Siti Komariah Hildayanti, Siti Komariah Sriyanti, Esi Sukraini, Juita Susanti, Mutia Syafitri, Ella Taufik, Nur Eksa Tevi Putri Wahyu Indah Mursalini Wira Mofa Witra Maison Witra Maison Witra Maison Witra Maison Yandi Putra Yendi Putra Yeni, Afni Yopi Ofiza Yori Irawani Yovan, Afri Yulhan Yuhan

Title

Found 71 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 71 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 71 Documents
Search