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All Journal KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Al-Amwal Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Teknodik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Abdimas Bina Bangsa Journal of Financial and Behavioural Accounting Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Intelektual : Jurnal Penelitian Dosen Akuntansi SOROT: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Ekualisasi
ARDIANSYAH
Politeknik Negeri Ambon, Jln. Ir. M. Putuhena, Rumahtiga, Teluk Ambon, Kota Ambon, Maluku, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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ANALISIS HERMENEUTIKA: AKUNTANSI AKUNTABILITAS TAUHID SOSIAL TERHADAP PRAKTIK FRAUD AKUNTAN Ardiansyah, Ardiansyah
AL AMWAL (HUKUM EKONOMI SYARIAH) Vol. 3 No. 1 (2020): Jurnal Al Amwal (Hukum Ekonomi Syariah)
Publisher : STAI BHAKTI PERSADA BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.374 KB)

Abstract

Tujuan penelitian ini adalah mengungkapkan keanekaragaman praktik fraud dan mengungkapkan makna hakikat akuntansi akuntabilitas tauhid sosial serta menawarkan solusi dalam mencegah dan memutuskan rantai fraud di Indonesia. Hasil analisis hermeneutika gadamerian menunjukkan bahwa keanekaragaman ?konstribusi? profesi akuntan dalam merakit bahtera fraud meliputi; akuntan manajemen, akuntan pendidik, akuntan pemerintah dan akuntan publik. Fenomena fraud bagaikan pisau yang memutilasi hasil dan perasaan jiwa yang beriman. Oleh karena itu, hanya dengan akuntabilitas tauhid sosial rantai fraud dapat diputuskan bahkan dihentikan sebagaimana pada masa Khalifah Umar Bin Abdul Azis. Akhirnya masyarakat madani dalam suasana baldatun thayibatun wa robbun ghafur akan segera terwujud.
IMPLEMENTASI AKUNTABILITAS MELALUI EVALUASI ONLINE DI ERA REVOLUSI INDUSTRI 4.0 Ardiansyah Ardiansyah
JURNAL MANEKSI Vol 9, No 1 (2020): Juni 2020
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.093 KB) | DOI: 10.31959/jm.v9i1.401

Abstract

Penelitian ini bertujuan mengungkapkan nilai-nilai ANEKA yang dapat diimplementasikan melalui evaluasi online pada mahasiswa akuntansi vokasi sebagai langkah serius menghadapi era revolusi industri 4.0. Adapun metode pengumpulan data dengan cara observasi, kuesioner dan wawancara mendalam sesuai jenis penelitian kualitatif. Hasil penelitian ini menunjukkan bahwa (1) pemanfaatan aplikasi online untuk evaluasi mahasiswa merupakan wujud pengamalan nilai-nilai ANEKA; (2) pelaksanaan pendidikan vokasi harus mampu melakukan penyesuaian dari kurikulum lama menuju kurikulum berbasis teknologi di era revolusi industri 4.0; (3) Di era ini dapat dipastikan seluruh tingkatan perusahaan menggunakan software akuntansi; (4) Nilai ANEKA merupakan kebutuhan mendasar yang wajib dimiliki akuntan karena hanya nilai-nilai tersebut yang secara hakiki tidak akan dapat digantikan oleh kecerdasan buatan atau AI (Artificial Intelligence).
BIMBINGAN PENYUSUNAN LAPORAN KEUANGAN YAYASAN DARUL FALAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN Ardiansyah
Jurnal Abdimas Bina Bangsa Vol. 1 No. 2 (2020): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.491 KB) | DOI: 10.46306/jabb.v1i2.27

Abstract

Yayasan Darul Falah Kab. Bantaeng, Provinsi Sulawesi Selatan sebagai salah satu organisasi nirlaba yang bergerak dibidang pendidikan berkewajiban menyusun laporan keuangan sesuai standar akuntansi agar Dana ummat dapat produktif dan tepat sasaran sekaligus untuk memberikan keyakinan dan menjaga kepercayaan pihak internal dan eksternal yayasan. Namun, sistem pencatatan hingga pelaporan keuangannya yang menggunakan Microsoft excel pada neraca tidak balance (seimbang) sehingga sudah pasti terdapat kesalahan pada siklus akuntansi yang telah dilakukan akibat ketidaksengajaan dan belum dipahaminya dengan baik ketentuan pelaporan keuangan yayasan yang berbeda dengan perusahaan. Oleh karena itu, pengabdian ini dalam bentuk bimbingan penyusunan laporan keuangan dilakukan untuk menjawab kebutuhan dan kendala pihak yayasan melalui zoom claud meeting yang record zoom claud meeting diuplaod via youtube dengan status not public. Hasil dari kegiatan ini terlihat pada laporan keuangan yayasan yang sudah balance (seimbang) dan meningkatnya SDM (Sumber Daya Manusia) pihak yayasan sehingga dengan disusunnya laporan keuangan sesuai standar akuntansi keuangan dapat memberikan kepercayaan atas akuntabilitas dan profesinalisme pengelololaan keuangan yayasan baik kepada pihak internal maupun eksternal.  
Determinan Academic Fraud pada Mahasiswa dalam Mata Kuliah Akuntansi Ardiansyah Ardiansyah
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 2 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.2.131-155

Abstract

This study aimed to determine the effect of learning motivation, learning media, religiosity, rationalization, and academic pressure on academic fraud. Data was collected by distributing questionnaires to students of the Applied Business Administration (ABT) DIV Study Program, as many as 57 respondents. Due to the small number of samples, data processing was processed using the Partial Least Square (PLS) method. The findings in this study indicate that: (1) learning motivation has a negative and significant effect on academic fraud; (2) learning media has a negative and significant effect on academic fraud; (3) Religiosity has no effect on academic fraud; (4) Rationalization has a positive and significant effect on academic fraud; and (5) academic pressure has no effect on academic fraud. Empirically, this research reveals that religiosity and academic pressure are relative to everyone who can encourage them to do good or bad (academic fraud) depending on other more dominant factors. It suggests recommendations for further research to expand the number of respondents.
SYNCHRONOUS LEARNING AKUNTANSI MANUFAKTUR DALAM MENDORONG EFEKTIVITAS PEMBELAJARAN VIA ZOOM: Virtual Synchronous Learning of Manufacturing Accounting In Supporting Learning Effectiveness Ardiansyah
Jurnal TEKNODIK Jurnal Teknodik Vol. 26 No. 1, Juni 2022
Publisher : Pusat Data dan Teknologi Informasi Kementerian Pendidikan Kebudayaan, Riset dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32550/teknodik.vi.871

Abstract

Tujuan penelitian ini adalah untuk mengetahui: 1) perbandingan perkuliahan Akuntansi Manufaktur secara tatap muka di kampus (live synchronous learning) dengan tatap maya di Zoom (virtual synchronous learning); dan 2) efektivitas virtual synchronous learning melalui pemanfaatan Zoom cloud meeting dalam perkuliahan Akuntansi Manufaktur. Metode pengumpulan data melalui kuesioner dengan teknik analisis data deskriptif. Responden penelitian ini adalah mahasiswa yang telah mengikuti perkuliahan Akuntansi Manufaktur selama 1 (satu) semester. Hasil penelitian ini menunjukkan bahwa terdapat 6 (enam) metode pembelajaran yang efektif untuk mata kuliah Akuntansi Manufaktur baik live synchronous learning maupun virtual synchronous learning, yaitu: 1) Discovery Learning (studi kasus); 2) Cooperative Learning (pembelajaran kooperatif); 3) Small Group Discussion (diskusi kelompok); 4) Collaborative Learning (pembelajaran kolaboratif); 5) Project-Based Learning (pembelajaran berbasis proyek); dan 6) Problem-Based Learning (pembelajaran berbasis masalah). Terdapat 3 (tiga) bentuk pembelajaran yang efektif untuk dikolaborasikan dalam mencapai Sub-Capaian Pembelajaran Mata Kuliah (Sub-CPMK) Akuntansi Manufaktur, yaitu: 1) Kuliah; 2) Respons dan Tutorial; dan 3) Praktikum. Metode dan bentuk pembelajaran tersebut sesuai dengan Permendikbud Nomor 3 Tahun 2020 tentang Standar Nasional Pendidikan Tinggi,  Pasal 14 ayat 3 dan ayat 5. Terkait efektivitas virtual synchronous learning via Zoom cloud meeting, 6% responden menyatakan kurang paham, 78% paham, dan 17% sangat paham. Adapun dalam hal perbandingan live synchronous learning dan virtual synchronous learning via Zoom cloud meeting, 22% responden menjawab bahwa lebih baik dijelaskan langsung oleh dosen pada kuliah tatap muka, sedangkan 78% menjawab sama saja baik kuliah tatap muka maupun tatap maya. The aim of this study is to know: 1) the comparison between face-to-face manufacturing accounting lecture at the campus (live syncronous learning) and via Zoom (virtual syncronous learning); and 2) the effectiveness of virtual synchronous learning via Zoom cloud meetings in manufacturing accounting lectures. The method of collecting data is through questionnaire with descriptive data analysis techniques. The respondents of this study are students who have attended manufacturing accounting lecture for 1 (one) semester. The result of this study indicates that there are 6 (six) effective learning methods for manufacturing accounting lecture, both live synchronous learning or virtual synchronous learning, namely: 1) Discovery Learning; 2) Cooperative Learning; 3) Small Group Discussion; 4) Collaborative Learning; 5) Project-Based Learning; and 6) Problem-Based Learning. There are 3 (three) forms of effective learning to collaborate in achieving the Manufacturing Accounting Sub-CPMK, namely: 1) Lectures; 2) Responses and Tutorials; and 3) Practicum. The method and form of learning are in accordance with Permendikbud Number 3 of 2020 concerning the National Higher Education Standard, Number Section 14 Clause 3 and 5. Related to the effectiveness of virtual synchronous learning via Zoom cloud meeting, 6% of the respondents state that they do not understand, 78% understand, and 17% understand very well. As for the comparison of live synchronous learning and virtual synchronous learning via Zoom cloud meetings, 22% of respondents state that it is better to have direct explanation from the lecturer in face-to-face lecture, while 78% answer that both live syncronous learning and virtual syncronous learning are the same.  
Efektivitas Praktikum Mandiri Akuntansi Perusahaan Dagang Berbasis Youtube Selama Covid-19 Ardiansyah Ardiansyah
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 2 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.2.265-286

Abstract

Tujuan penelitian ini adalah untuk menganalisis efektivitas praktikum mandiri yang dilakukan oleh mahasiswa secara online melalui media video YouTube yang dibuat oleh peneliti pada saat covid-19. Jenis penelitian ini kualitatif dengan metode pengumpulan data kuesioner. Subjek penelitian ini adalah mahasiswa D4ABT/2B dan D4ABT/2C Prodi D IV Administrasi Bisnis Terapan, Jurusan Administrasi Niaga, Politeknik Negeri Ambon. Hasil penelitian menunjukkan bahwa video praktikum berbasis YouTube yang dikembangkan peneliti mendapatkan respon yang baik dari mahasiswa dan efektif sebagai media praktikum secara online. Temuan penelitian ini memberikan insight untuk pendidikan akuntansi terutama dosen akuntansi untuk membuat video tutorial praktikum yang diunggah melalui YouTube meskipun perkuliahan nantinya dilakukan secara tatap muka pasca covid-19 sehingga mahasiswa dapat dengan mudah mempelajari kembali kegiatan praktikum yang telah dilakukan.
The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on Compliance with OP Annual SPT Submission Ventje Jeffry Kuhuparuw; Ardiansyah Ardiansyah; Laura Stefany Nunumete
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7211

Abstract

The purpose of this study is to empirically examine the effect of tax literacy, taxpayer awareness, and tax sanctions on compliance with the submission of annual tax returns for WP OP for employees at Manise Hotel and Swiss-belhotel Ambon. The two hotels are respectively 3 and 4 stars which are considered representative of the hotel population in Ambon City, Maluku Province. Therefore, this research is applied research that conducts an empirical study and has never done similar research before. Research data collection was carried out in 2022.The findings in  this study prove that: (1) Tax literacy has a positive and significant effect on compliance with the submission of the Annual Tax Return of WP OP; (2) Taxpayer awareness has a positive and significant impact on compliance with the submission of the Annual Tax Return for WP OP; (3) Tax sanctions have a positive and significant effect on compliance with the submission of the Annual Tax Return of WP OP; and (4) tax literacy, taxpayer awareness, and tax sanctions have a simultaneous effect on compliance with the submission of the Annual Tax Return of WP OP. All hypotheses proposed in this study were accepted. The implications of this research are for hotel management in Ambon City and KPP Pratama Ambon in order to improve assistance, socialization, and training to hotel employees according to the principle of the self-assessment system because it is proven that the higher tax literacy and awareness of taxpayers, the more compliance with the submission of OP Annual SPT. As for tax sanctions, they must continue to be socialized in various electronic media which are currently developing very rapidly because it is empirically proven to have a higher coefficient value compared to tax literacy and taxpayer awareness of compliance with the submission of Annual Tax Returns for WP OP means social. The socialization of tax sanctions is far more effective than socialization to instill awareness in taxpayers. Nevertheless, both of these things must still be given education to WP.
PENGUNGKAPAN BLUE ACCOUNTING DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI MALUKU Ardiansyah Ardiansyah; Barus Umarella
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.13300

Abstract

The research objectives are: (1) to determine the disclosure of the application of the blue accounting concept; (2) to find out the contribution of blue accounting to the PAD of Maluku Province which comes from the Tourism, Fisheries, and Marine Sector. This type of research is descriptive qualitative. Documentation and observation data collection techniques. The sources of data in this study are: (1) Maluku Provincial Tourism Office; (2) Maritime Affairs and Fisheries Service of Maluku Province; (3) Regional Revenue Agency of Maluku Province; and (4) the Central Bureau of Statistics of Maluku Province. Observations in this study were conducted in the district government area. Central Maluku and Ambon City, Maluku Province. This research was conducted from June to October 2022. Findings: (a) Blue accounting is a derivative of blue economics covering land and sea-based economic development such as the development and maintenance of the coastal tourism sector, coastal area development, community commodities, technological innovation, human resources, supervision natural resources, and fisheries sector in a sustainable manner; (b) In the last 5 years the tourism sector has been able to contribute to the Maluku Province's Original Regional Revenue. Future research is expected to be able to comprehensively examine blue accounting practices in the tourism sector in Maluku Province through concrete steps and describe the contribution of the community-managed tourism sector to Maluku Province PAD. The practical contribution of this research is addressed to the Prov. Maluku through the Department of Tourism and the Department of Marine Affairs and Fisheries to give serious and intensive attention.
Pendampingan Perancangan Chatbot Sebagai Media Interaktif Dalam Menghadapi Tantangan Era Digitalisasi Ardiansyah Ardiansyah
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 2, No 1: February 2023
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34312/ljpmt.v2i1.18078

Abstract

The implementation of this Community Service (PKM) activity is assisting in the design or manufacture of chatbots which is a series of training activities for making chatbots. This PKM is a national activity whose participants come from various districts/cities in Indonesia. The urgency of this PKM for participants is: (a) For teachers and lecturers because the development of educational technology is a necessity in the current digitalization era; (b) For the general public, because the chatbot working mechanism is the primary factor to be applied in various professional fields, chatbots are not only applied to educational institutions but also in business activities. In particular, for participants through this PKM, the aim is for participants to be able to design a chatbot application and can use it according to the instructions given to the system through the Smojo.Ai platform. This PKM method is carried out online using video conference zoom cloud meetings, Google meet, and WhatsAps Group (WAG) which consists of 3 (three) stages starting from the preparation stage to the evaluation stage from September to October 2022. The achievements of this PKM of 90% which is the average value of the tests carried out, namely: (a) Based on the results of the participant chatbot design, the predetermined target is 80%; (b) Based on the results of testing the participant's chatbot accuracy shows a result of 100%. The implication of the results of this PKM is to contribute to literacy and skills for participants in keeping up with the times, especially information technology which currently influences most activities in the education and business sectors. The next stage of development after the PKM has been successfully carried out is that participants are expected to be able to develop their skills to create and design chatbots independently according to their needs, profession, and field of work which can not only be applied to the education sector but can also be applied to various sectors. Chatbots can be developed in the tourism, retail, service, and other sectors that require customer service to answer repeated questions or for other needs.
Effect of Production Volume on Prevention Costs, Valuation Costs, and Damaged Products in the Seafood Processing Industry Ardiansyah; Barus Umarella
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.4488.2023

Abstract

The purpose of this study was to determine the effect of production volume on prevention costs, the effect of production volume on appraisal costs, the effect of production volume on damaged products, the Effect of prevention costs on damaged products, and the effect of appraisal costs on damaged products. This type of research is quantitative. The type of research data is secondary data for 2019-2020 which consists of reports on production volume, prevention costs, appraisal fees, and damaged products. The analytical method uses the Smart Partial Least Square (SmartPLS) software 3. The results of this study indicate that production volume has a positive and significant effect on prevention costs, production volume has a positive and significant effect on appraisal costs, production volume has a positive and significant effect on damaged products, prevention costs have a negative but not significant effect on damaged products, and appraisal costs have a positive but not significant effect on damaged products. All hypotheses put forward in this study were declared accepted. The implications of the results of this study can be taken into consideration for companies by comparing data on handling costs, appraisal costs, production volume.
Co-Authors Abdin, Maslan BARUS UMARELLA Gian Afianita Shalshabila HINDRI FEBRI ANA SARI Komalasari, Wulan Laura Stefany Nunumete Lisda Febrianti Mariani Niken Purwadhani Putri Pupung Bagus Kuncoro Salis, M. Rizkoni Ventje Jeffry Kuhuparuw