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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 Pengabdian Masyarakat (ABDIRA) 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 JURNAL ECONOMINA Media Ekonomi Gemilang: Jurnal Manajemen dan Akuntansi 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 Journal of Information System, Technology and Engineering West Science Interdisciplinary Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Management Studies and Business Journal Accounting Studies and Tax Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI Indonesian Journal of Community Empowerment Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Educational Studies and Research Journal Gotong Royong Ekonomia Journal of Sharia Economics, Banking and Accounting Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Ilmiah Multidisiplin Keilmuan Mandira Cendikia (JIMK-MC) Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Masyarakat (J-AbMas) Optimal: Jurnal Ekonomi dan Manajemen
Siska Yulia Defitri
Universitas Mahaputra Muhammad Yamin
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Peran Pemerintah Mengembangkan Umkm Melalui Edukasi Kepada Masyarakat: Pkm Pada Nagari Kinari Ida Nirwana; Siska Yulia Defitri; Seflidiana Roza; Nurhayati Nurhayati; Afni Yeni; Ramadhani Kirana Putra
Gotong Royong Vol. 2 No. 2 (2025)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/gr.v2i2.188

Abstract

Pelaksanaan kegiatan pengabdian kepada masyarakat ini berfokus pada peningkatan kapasitas pelaku UMKM melalui edukasi di Nagari Kinari, Kabupaten Solok. Kegiatan ini merupakan bentuk kontribusi akademisi dalam memberdayakan UMKM lokal agar lebih adaptif terhadap perkembangan zaman, terutama dalam aspek pengelolaan keuangan, pemasaran digital, dan akses pembiayaan. Metode yang digunakan adalah pendekatan partisipatif dan edukatif, melibatkan pelaku UMKM setempat dalam pelatihan interaktif. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan peserta, serta munculnya motivasi untuk menerapkan ilmu yang diperoleh ke dalam praktik usaha mereka. Kegiatan ini diharapkan menjadi model kolaborasi antara pemerintah daerah, perguruan tinggi, dan masyarakat untuk pengembangan UMKM berkelanjutan
Akuntabilitas Pengelolaan Dana Bantuan Keuangan Partai Politik yang Bersumber dari APBN dan APBD dalam Meningkatkan Kepercayaan Publik Vinka Tahiyatul Nurul Hikmah; Dilfa Lailatul Rahmi Dani; Alifa Deisma Rizika; Sarah Sarah; Siska Yulia Defitri
Journal of Sharia Economics, Banking and Accounting Vol 3, No 2: 2026
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v3i2.504

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas pengelolaan dana bantuan keuangan partai politik yang bersumber dari APBN dan APBD dalam meningkatkan kepercayaan publik. Penelitian menggunakan metode studi literatur dengan menelaah jurnal ilmiah, peraturan perundang-undangan, dan hasil penelitian terdahulu yang membahas akuntabilitas, transparansi, serta pengelolaan keuangan partai politik. Hasil sintesis literatur menunjukkan bahwa faktor utama yang menentukan akuntabilitas pengelolaan dana bantuan keuangan partai politik meliputi kualitas laporan pertanggungjawaban, kepatuhan terhadap regulasi, efektivitas audit dan pengawasan, serta keterbukaan informasi kepada publik. Berbagai penelitian juga menunjukkan bahwa kelemahan dalam pelaporan, pengawasan, dan transparansi masih menjadi penyebab rendahnya tingkat kepercayaan masyarakat terhadap partai politik. Sebaliknya, penerapan sistem pengelolaan keuangan yang transparan, didukung pemanfaatan sistem informasi keuangan dan mekanisme pengawasan yang efektif, terbukti meningkatkan kredibilitas serta memperkuat kepercayaan publik terhadap partai politik. Penelitian ini menegaskan bahwa akuntabilitas pengelolaan dana bantuan keuangan tidak hanya merupakan kewajiban administratif, tetapi juga menjadi faktor strategis dalam memperkuat legitimasi partai politik. Kontribusi penelitian ini adalah menyajikan sintesis komprehensif mengenai faktor-faktor yang memengaruhi akuntabilitas pengelolaan dana bantuan keuangan partai politik sebagai dasar penguatan tata kelola dan kebijakan di masa mendatang.
Pengaruh Sistem Informasi Akuntansi Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Daerah: (Studi Empiris Pada Kabupaten Sijunjung) Isramirathul Wahyu; Siska Yulia Defitri; Nidia Anggreni Das
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i3.506

Abstract

This study aims to examine the Effect of Accounting Information Systems and Government Accounting Standards on the Quality of Financial Reports (empirical study on Sijunjung Regency). While the research sample is the Head, Treasurer, and Financial Staff in the OPD (Regional Apparatus Organization) Sijunjung Regency, amounting to 81 respondents. The type of data used is primary data. The sampling technique used is total sampling by distributing questionnaires.The results showed that the Accounting Information System (X1) had an effect on the Quality of Financial Statements (Y). This result is evidenced by the significance value of t of 0.000 < 0.05. while the Government Accounting Standards (X2) affect the Quality of Financial Statements (Y).
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 : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i3.507

Abstract

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 : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i3.508

Abstract

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 : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i3.509

Abstract

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 : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i3.520

Abstract

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