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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

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PENGARUH ASIMETRI INFORMASI DAN KESESUAIAN KOMPENSASI SERTA KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI (Studi Empiris pada OPD Kabupaten Tanah Datar) Aysha Aulia Amril; Siska Yulia Defitri; Nidia Anggreni Das
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of information asymmetry, Compensastion Suitability, and Complience with Accounting Rules on accounting fraud (empirical study on OPD Tanah Datar Regency). While the research sample is the Head, Treasurer, and Head of the Finance Subdivision in the OPD (Regional Apparatus Organization) of Tanah Datar Regency, totaling 117 respondents. The type of data used is primary data. The sample technique used is total sampling by distributing questionnaires.The result show that Information Asymmetry (X1) has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of t of 0,000 <0,05. While Compensation Suitability (X2) has an effect on Accounting Fraud (Y). This result is avidenced by a significance value of 0,000< 0,05. And Compliance with Accounting Rules (X3) has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of F of 0,000 < 0,05.

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Kabupaten Tanah Datar) Indri Apri Mayanti; Juita Sukraini; Siska Yulia Defitri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of the implementation of the regional financial accounting system (X1) on the quality of regional government financial statements (Y), the influence of human resource competence (X2) on the quality of regional government financial statements (Y), and the simultaneous effect of the implementation of the financial accounting system. Regions (X1) and Human Resources Competence (X2) on the Quality of Local Government Financial Reports (Y). The results of the study show that there is an effect of the implementation of the Regional Financial Accounting System (X1) on the Quality of Local Government Financial Reports (Y). The results of testing the first hypothesis are proven by the value of|t_count | of 3.253 > 1.682 and the significance of t is 0.002 < 0.05. After that, there is an influence on Human Resource Competence (X2) Quality of Local Government Financial Reports (Y). The results of testing the second hypothesis are proven by the value of|t_count | of 9.888 > 1.682 and the significance of t is 0.000 <0.05. In addition, there is a simultaneous effect of the application of the Regional Financial Accounting System (X1) and Human Resource Competence (X2) on the Quality of Local Government Financial Reports (Y). The results of this third test are proven by the value of|F_hitung | of 136,404 > 3.23 and the significance of F is 0.000 < 0.05.

PENGARUH MORALITAS INDIVIDU DAN ASIMETRI INFORMASI TERHADAP KECURANGAN AKUNTANSI: (Studi Empiris Pada OPD Kabupaten Solok) Sinta Permata Sari; Siska Yulia Defitri; Lili Wahyuni
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of individual morality (X1) on accounting fraud (Y), the effect of information asymmetry (X2) on accounting fraud (Y). The results showed that individual morality (X1) had negative and significant effect on accounting fraud (Y). This result is evidenced by the value of tcount = 2,427 while the value of ttable = 1,669, meaning 2,427 > 1,669 Furthermore, the significant value is 0,018 < 0,05, while Information Asymmetry (X2) has an effect on Accounting Fraud (Y). This result is evidenced by the value of tcount = 3,122 while the value of ttable = 1,669, meaning 3,122 > 1,669. Furthermore, the significance value of 0,003 <0.05. After that, Individual Morality (X1) and Information Asymmetry (X2) have a simultaneous effect on Accounting Fraud (Y). This result is evidenced by the value of Fcount = 6,119 and Ftable = 2.75, which means 6,119 > 2.75. Furthermore, the significance value of 0.004 <0.05.

PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAERAH: (Studi Empiris Pada DPRD Kabupaten Solok Dan DPRD Kota Solok Periode 2019-2024) Rezi Indriani; Juita Sukraini; Siska Yulia Defitri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to determine the Influence of the Council on the Budget (X1) on Regional Financial Supervision (Y), the Effect of Political Background (X2) on Regional Financial Supervision (Y), and the Simultaneous Effect of the Council's Knowledge of the Budget (X1) and Political Background. (X2) on Regional Financial Supervision (Y). The results of the study indicate that there is no effect of the Council's Knowledge of the Budget (X1) on Regional Financial Supervision (Y). The results of testing the first hypothesis are proven by the value of |t_hitung | of 0.987 < 1.682 and the significance of t is 0.330 > 0.05. After that, there is no influence of Political Background (X2) on Regional Financial Supervision (Y). The results of testing the second hypothesis are proven by the value of |t_hitung | – 0.027 < 1.682 and the significance of t is 0.978 > 0.05 of. In addition, there is no simultaneous influence of the Council's Knowledge of the Budget (X1) and Political Background (X2) on Regional Financial Supervision (Y). The results of this third test are proven by |F_hitung | 0.837 < 3.23 and a significance value of 0.440 > F of 0.05.

The Effect of AI Technology, Innovation Readiness, and Digital Entrepreneurship on Competitive Advantage in Start Up in Jakarta Bakri, Bakri; ZM, Ajub Ajulian; Defitri, Siska Yulia; Mu'min, Halek
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.807

This study investigates the impact of AI technology adoption, innovation readiness, and digital entrepreneurship on competitive advantage in startup enterprises within Jakarta's entrepreneurial ecosystem. A quantitative approach employing Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis was utilized to analyze data collected from 229 startup founders and executives. The findings reveal significant positive relationships between AI technology adoption, innovation readiness, digital entrepreneurship, and competitive advantage. Specifically, startups that strategically embrace AI technologies, foster innovation readiness, and leverage digital entrepreneurship practices demonstrate higher levels of competitive advantage. The study contributes to theoretical understanding by extending literature on technology-driven entrepreneurship and provides practical insights for startup stakeholders and policymakers aiming to enhance the competitiveness of Jakarta's startup ecosystem.

Optimalisasi Kinerja Organisasi Perangkat Daerah (OPD) Melalui Good Governance Diperkuat oleh Budaya Oganisasi (Studi Empiris OPD Kota Solok) Hiya, Nori Fetty; Maison, Witra; Defitri, Siska Yulia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1304

The purpose of this study is to find out, in Solok, how good governance affects the efficiency of the regional apparatus organization through the mediation effect of organizational culture. The primary data for this study came from a questionnaire. The sample of this study includes the head and secretary of the OPD in the Solok city area. Utilizing the SmartPLS 3.0 program, SEM-PLS is an analytical approach used. The findings of this study show that good governance in Solok does not affect the efficiency of the regional apparatus organization, and the influence of good governance on efficiency does not moderate the organizational culture in the city.

Analisis Penggunaan AI dalam Keberhasilan Customer Experience Pengguna Aplikasi E-Commerce Shopee Zikry, Arief; Muhammad Bitrayoga; Siska Yulia Defitri; Akhmad Dahlan; Nina Dwi Putriani
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1387

E-commerce has experienced rapid growth with the adoption of digital technology particularly in Southeast Asia. AI enables Shopee to provide personalized product recommendations, responsive customer service, and secure shopping experiences. This study analyzes the use of Artificial Intelligence (AI) technology in enhancing user experience on the Shopee e-commerce platform. The research employs a mixed-method approach involving 400 Shopee users in Indonesia. Product recommendation and user experience personalization both significantly increase user satisfaction. User experience personalization has a greater influence than product recommendations in increasing user satisfaction. The implications of this study suggest that AI not only enhances Shopee's operational efficiency but also strengthens customer satisfaction and loyalty, making it a key element in maintaining competitiveness in today's competitive e-commerce industry

Implementasi Kepatuhan Wajib Pajak dari Penerapan E-Filing dan Pengetahuan Perpajakan Defitri, Siska Yulia; Maison, Witra; Taufik, Nur Eksa
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10586

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-Filing terhadap kepatuhan wajib pajak, pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak, dan pengaruh penerapan e-Filing dan pengetahuan perpajakan secara simultan terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada Guru PNS Kemenag (Kementerian Agama) di Kabupaten Sijunjung, yaitu terdapat 6 (Enam) MTsN dan 2 (Dua) MAN. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif hubungan kausal. Data yang digunakan adalah data primer, teknik sampel yang digunakan adalah sampel jenuh (total sampling) dengan cara menyebar kuesioner. Sampel dalam penelitian ini adalah seluruh populasi yaitu Guru PNS Kemenag Se-Kabupaten Sijunjung. Hasil penelitian menunjukkan bahwa penerapan e-Filing dan pengetahuan perpajakan berpengaruh secara signifikan terhadap kepatuhan wajib pajak. Serta penerapan e-Filing dan pengetahuan perpajakan berpengaruh secara simultan terhadap kepatuhan wajib pajak.

Prediksi Pembangunan Desa dan Kesejahteraan Masyarakat dari Alokasi Dana Desa Amini, Zarika; Wahyuni, Lili; Defitri, Siska Yulia
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11791

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh alokasi dana desa terhadap pembangunan desa di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok dan (2) Pengaruh alokasi dana desa terhadap kesejahteraan masyarakat di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok. Penelitian ini dilakukan pada masyarakat yang ada di Nagari Koto Sani. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data primer. Teknik pengambilan sampel yang digunakan adalah dengan cara menyebar kuesioner kepada responden melalui Google Form dengan pendekatan rumus slovin. Hasil penelitian menunjukkan bahwa:(1) Alokasi Dana Desa berpengaruh terhadap Pembangunan Desa di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok, dibuktikan dengan nilai Path Coefficients pada variabel Alokasi Dana Desa mendapat nilai Path Coefficients sebesar 0,504 lebih besar dari 0, nilai T-Statistics sebesar 5,640 lebih besar dari > 1,96 dan nilai P-Values sebesar 0,000, maka nilai P-Values lebih besar dari 0,005. R-Square variabel pembangunan desa memiliki nilai sebesar 0,254 atau 25,4% dan sisanya sebanyak 74,6%. dipengaruhi oleh variabel lain. (2) Alokasi Dana Desa berpengaruh terhadap Kesejahteraan Masyarakat di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok, dibuktikan dengan nilai Path Coefficients pada variabel Alokasi dana desa sebesar 0,521 lebih besar dari 0, untuk nilai T-Statistics sebesar 6,769 lebih besar dari 1.96 dan selanjutnya untuk nilai P-Values sebesar 0,000 lebih besar dari 0,005. R-Square variabel kesejahteraan masyarakat sebesar 0,272 atau 27,2% dan sisanya sebanyak 72,8% dipengaruhi oleh variabel lain

Determination of Share Prices in Automotive Manufacturing Companies Amril, Elviani; Sukraini, Juita; Defitri, Siska Yulia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2469

Economic development and growth have increased significantly in the era of globalization. The capital market is one source of economic development in a country which has an important role as a means of financial funding for a company so that it can obtain financial resources from investors. The capital market provides long-term financial instruments with a maturity of more than one year, such as shares, bonds or what are usually called debentures, mutual funds and Exchange Traded Funds/ETFs, as well as derivatives. This aims of the research was to determine and analyze the influence of fundamental company conditions, the rupiah exchange rate and (Sertifikat Bank Indonesia/SBI) interest rates on share prices. This research used quantitative research and an associative approach carried out on automotive manufacturing companies listed on the IDX in 2018-2022. The total sampling technique was chosen for sampling. The results of this research are that the fundamental conditions of the company have a significant effect on share prices, while the rupiah exchange rate and SBI interest rates do not have a significant effect on share prices. This means that investors can consider the fundamental conditional condition of the company when they want to invest in shares, this research because a decrease or increase in the DER can affect the share price of automotive companies listed on the Indonesian Stock Exchange in 2018-2022.

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 Das, Nidia Anggreni 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 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

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