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All Journal JAM Science and Technology Indonesia AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Journal of Humanities and Social Studies Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Riset Akuntansi Politala Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Riset Ekonomi Syariah Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Ilmiah Ekonomi dan Manajemen Welfare: Jurnal Pengabdian Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Desi Handayani
Politeknik Negeri Padang
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Physics Social Sciences Other

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Analisa Kesulitan dan Kebutuhan Modul Pembelajaran Secara Mandiri Fera Sriyunianti; Desi Handayani; Rini Frima; Armel Yentifa
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.187

Abstract

Distance learning is a learning method that does not have space and time limitations. Currently, education in Indonesia applies distance learning to maintain the continuity of educational activities during the Covid 19 pandemic. Various literatures have discussed the difficulties and obstacles faced by secondary education students. This study aims to analyze the difficulties and obstacles faced by vocational education students for intermediate financial accounting 1. In addition, an analysis is also carried out on the need for Intermediate Financial Accounting 1 teaching modules as supporting learning resources when implementing distance learning. This study uses a descriptive quantitative approach. The respondents are the students of D3 study program who have participated in distance learning activities. Based on the analysis, it is known that distance learning activities for intermediate financial accounting 1 utilize various internet-based learning and conference applications, experiencing problems related to internet networks and difficulties in understanding lessons. Therefore, it is concluded that there is a need for an intermediate financial accounting 1 module which is designed to be used for distance learning activities independently
Pengaruh Layanan Go-Food, layanan Go-Send dan Bonus Insentif terhadap Pendapatan Driver Go-Jek Di Kota Padang Pasca Pandemi Melisa Sundari Putri Melisa; Desi Handayani; Randy Heriyanto
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.855 KB) | DOI: 10.30630/aista.v1i2.14

Abstract

This study aims to determine whether Go-Food services, Go-Send services, and incentive bonuses have an effect on Go-Jek driver income after the Pandemic. This data of research is quantitative research. The data collection method in this study used a questionnaire. The population of this study are all Go-Jek drivers in the city of Padang. The sample used in this study were Go-Jek drivers in the city of Padang who had met the criteria of reaching 97 people. The data analysis of this study used multiple linear regression analysis using the SPSS version 25 program. The results of this study indicate that Go-Food services, Go-Send services, and incentive bonuses have a positive and significant effect on the income of Go-Jek drivers in Padang City. Keywords: Go-Food Service, Go-send Service, Incentive Bonus and driver income
Analisis Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, Lingkungan Keluarga Dan Fleksibilitas Kerja Terhadap Minat Menjadi Akuntan Publik (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi Negeri Di Kota Padang) May Neni Elviadmi; Desi Handayani; Dita Maretha Rissi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.218 KB) | DOI: 10.30630/aista.v1i2.17

Abstract

This study aims to determine the effect of financial rewards, labor market considerations, family environment and work flexibility on interest in becoming a public accountant. This research is a quantitative research. The method of data collection was using a questionnaire instrument which was distributed online via google form . Distributed to accounting students of state universities in Padang City who have met the criteria. The sample used was 204 people using the proportional stratified random sampling method . Analysis of the data used is multiple linear regression analysis using SPSS version 25. Based on the results of data processing, it can be concluded that financial rewards, labor market considerations, family environment and work flexibility have a positive and significant effect on interest in becoming a public accountant. Keywords: Interests, Public Accountants, Financial Awards, Labor Market Considerations, Family Environment and Work Flexibility
Optimalisasi Teknologi Dalam Pembelajaran Komputer Akuntansi Pada Siswa dan Guru SMK di Dhamasraya Elfitri Santi; Eka Rosalina; Syafira Ramadhea Jr.; Desi Handayani; Zulvitri zulvitri
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 5 No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jppm.v5i2.1176

Abstract

Over the past five years the development of technology has experienced rapid growth and development, including computerization in the field of accounting. With the use of technology, all financial management can be done quickly, precisely and accurately. One software that is widely used by small and medium industries that is used for bookkeeping financial statements of various types of companies is the accurate accounting application. This application in the future will be tested on vocational students in the form of a Skills Competency Test (UKK). UKK results for students will be an indicator of achieving graduation competency standards. Meanwhile, for stakeholders, the UKK results are used as a source of information on the competencies possessed by prospective workers. However, currently there are still many teachers and students who cannot operate the accounting application, including at SMKN 1 Pulau Punjung school. Therefore, the community service team of the accounting department of Padang State Polytechnic had the opportunity to visit SMKN 1 Pulau Punjung, Dhamasraya Regency, to carry out training and assistance to teachers and students, so that these students have the competencies expected by the industry. In addition, an evaluation was also carried out to see the extent of the increase in students' understanding and skills in optimizing the accurate accounting application in managing financial data after the training was given, so that the knowledge provided was truly useful and could be used even though this service activity ended.
Pengaruh Pengetahuan Perpajakan, Pengetahuan Akuntansi, dan Sikap Love of money Terhadap Kepatuhan Wajib Pajak UMKM Kuliner di Kota Padang Sain, Muhammad Husain; Djefris, Dedy; Handayani, Desi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.74

Abstract

This research aims to identify the impact of tax knowledge, accounting knowledge, and love of money attitudes on taxpayer compliance among Culinary MSMEs in Padang City. The study was conducted on MSMEs in Padang City, with a sample size 100. MSME actors were selected using a purposive sampling method. Data was collected by distributing questionnaires directly to MSME participants. The data analysis techniques included partial hypothesis testing with a t-test and simultaneous hypothesis testing using an F-test. The results of this case study indicate that tax knowledge has a positive effect, accounting knowledge does not have a significant effect, and the love of money attitude also does not significantly impact taxpayer compliance among Culinary MSMEs in Padang City.
Shadow State Analysis Of Collaborative Elite In Peat Restoration Program Management Susanti, Delpi; Hastuti, Weni Puji; Handayani, Dini; Pauzi, Achmad; Dharma, Anton Budhi; Handayani, Desi; Sujianto, Sujianto; Yustina, Yustina; Asyari, Hasim; Tua, Harapan; Yuliani, Febri
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8083

Abstract

Peat restoration is a government strategic program which is a top priority area, especially for Riau Province. Peat restoration is also one of the pilot projects that must be handled correctly, quickly and thoroughly so that it does not repeat the wounds of the disaster like 7 years ago. This is because, as the owner of the largest peatland in Sumatra, history has also been categorized as the biggest source of forest and land fires. It was suspected that the restoration of the peat was originally due to forest and peatland fires, so that the World Bank once estimated that the economic loss from the karhutla disaster reached Rp. 221 Trillion (Mileva et al. 2016). In accordance with Presidential Decree No. 1 of 2016, the government established the Peat Restoration Agency which is the leader in implementing peat restoration in Indonesia (Lebaran et al. 2016). It should be known that peat restoration is indeed designed within the framework of collaboration with many elites (representative groups that are considered capable), namely the Government, communities, NGOs and the private sector, which are the key elites for the implementation of peat restoration (collaborative governance). The elite approach strategy is the focus of this study by using collaborative governance theory as the main research framework. This study uses a qualitative method with a case study approach assisted by literature studies. Researchers found that there was a failure of peat restoration management strategy in Riau. The unclear status of the Regional Peat Restoration Team (TRGD) and the inactivity of the Riau Provincial Government in supporting the peat restoration agenda became the findings of this study. Researchers see there are several factors that cause it to happen. Economic factors become the main ones because peat restoration is related to investments in forestry and oil palm plantations. Then the cause of the failure of the management strategy, namely failure to understand communication between elites, was also caused by a lack of commitment from elite leaders in Riau.
Pengaruh Profitabilitas, Leverage, Fixed Assets Intensity, Ukuran Perusahaan, dan Kompensasi Manajemen Terhadap Manajemen Pajak Indah Permata Devi; Desi Handayani; Josephine Sudiman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3041

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh profitabilitas, leverage, fixed assets intensity, ukuran perusahaan, dan kompensasi manajemen terhadap manajemen pajak. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan. Populasi dan sampel dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode tahun 2021-2023. Teknik pengambilan sampel penelitian ini menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam menguji hipotesis penelitian adalah regresi berganda dengan SPSS versi 26. Variabel dependen penelitian ini adalah manajemen pajak yang diukur dengan Effective Tax Rate (ETR). Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap manajemen pajak, leverage berpengaruh negatif terhadap manajemen pajak, fixed assets intensity berpengaruh positif terhadap manajemen pajak, ukuran perusahaan tidak berpengaruh terhadap manajemen pajak, dan kompensasi manajemen tidak berpengaruh terhadap manajemen pajak. Secara simultan variabel profitabilitas, leverage, fixed assets intensity, ukuran perusahaan, dan kompensasi manajemen berpengaruh terhadap manajemen pajak
Pengaruh Pelaku UMKM Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan UMKM Berdasarkan SAK EMKM Wulandari, Thita; Handayani, Desi; Amelia Herman , Lisa
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.339

Abstract

The existence of MSMEs has an influence on the community's economic income. This study seeks to assess how MSME participants and their training impact the preparation of financial reports in accordance with SAK EMKM for MSME financial reporting. This research uses quantitative methods. The data collection method was carried out through distributing questionnaires to respondents. The population in this research is MSMEs located in the Padang City area, with a sample of 110 MSMEs. Samples were obtained using probability sampling methods and sampling techniques were carried out using purpose sampling techniques. The findings of this study reveal that the MSME participant variable significantly affects MSME financial reporting in accordance with SAK EMKM. However, the variable related to training for financial report preparation shows no influence on MSME financial reporting based on SAK EMKM. This study also shows that the variables of MSME actors and training in preparing financial reports together have a significant effect on MSME financial reporting based on SAK EMKM.
Pengaruh Tingkat Kesiapan Dan pemahaman Pelaku UMKM Terhadap Implementasi Laporan Keuangan Berbasis SAK EMKM Suci Rahmaddani Sadri; Gustati, Gustati; Handayani, Desi
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

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

Abstract

This study aims to analyze the effect of the level of readiness and accounting understanding of MSME actors on the implementation of financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research uses quantitative methods with a descriptive approach. Data collected through questionnaires distributed to 64 embroidery and embroidery MSMEs in North Pariaman District. The selection of this location was based on the fact that North Pariaman Subdistrict has a concentration of MSMEs in the embroidery and gold thread embroidery sectors, which are the superior products of this region. In addition, MSMEs in this region show significant economic potential, but have not fully adopted appropriate accounting standards, such as SAK EMKM. The analysis technique used is multiple linear regression. The results of this study indicate that the level of readiness and understanding of MSME actors has a significant positive effect on the implementation of SAK EMKM. Thus, the better the readiness and understanding of MSME actors, the more effective the implementation of SAK EMKM-based financial statements. This research makes an important contribution to efforts to encourage MSMEs to adopt better accounting standards to improve the transparency and accuracy of financial statements.
KONFLIK DESENTRALISASI DI BIDANG PENDIDIKAN TERHADAP PENYALAHGUNAAN DANA BIAYA OPERASIONAL SEKOLAH BIAYA OPERASIONAL SEKOLAH (BOS) DI INDONESIA HANDAYANI, DESI
AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Vol 7 No 1 (2017): AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/alidarah.v7i1.1075

Abstract

Tujuan pendidikan Indonesia adalah mewujudkan peserta didik yang mampu membawa dampak baik bagi Indonesia, sistem pendidikan Indonesia mengalami berbagai konflik, salah satunya adalah konflik penyalahgunaan dana Biaya Operasional Sekolah (BOS). Program dana BOS adalah program pemerintah pusat yang dananya berumber dari APBN. Dana BOS mengalami beberapa masalah yang signifikan, yaitu penyaluran dana yang kurang tepat sasaran, penyalahgunaan dana oleh pemerintah setempat, serta korupsi yang terjadi di komite sekolah. Dengan lahirnya Undang-Undang NO. 32 Tahun 2004 Tentang Pemerintah Daerah, pendidikan di Indonesia mengharapkan pendidikanm lebih baik dengan sistem pendidikan yang desentralisasi. Desentralisasi Artinya pemerintah daerah mempunyai wewenang penuh terhadap perkembangan pendidikan yang lebih baik karena pelimpahan wewenang sari Pusat Ke daerah. Sumber dana BOS bukan proses dari desentralisasi melainkan dekonsentrasi. Sehingga menimbulkan kebingungan terhadap pemisahan wewenang di bidang pendidikan.  Kata kunci: Desentralisasi, Pendidikan, Dana Bos
Co-Authors Adam, Panji Amelia Herman , Lisa Amy Fontanella Ananto, Rangga Putra Annisa Istiqomah, Annisa Armel Yentifa Aulia Ramadia, Anggun Dedy Djefris Dharma, Anton Budhi Dini Handayani, Dini Dita Maretha Rissi Eka Rosalina Eka Siskawati Elfitri Santi Febri Yuliani Fera Sriyunianti Ferdawati Ferdawati Fitra Oliyan Gustati Gustati Harapan Tua R. F. S Harmen, Fauzi Hasim Asyari Haslina, Welsi hastuti, Weni Puji Indah Permata Devi Josephine Sudiman Jr, Syafira Ramadhea Kumari, Shalu Maulidan Firdaus May Neni Elviadmi Melisa Sundari Putri Melisa Mohammad Nabil Almunawar, Mohammad Nabil Nely, Meri Ulfa Ningsih, Dyah A F Ningsih, Rischa Surya Nurulia, Syifa Pauzi, Achmad Putri, Faradilla Almeyda Rahayu, Windi Vinata Randy Heriyanto Reni Endang Sulastri Rini Frima Rini Susanti Sain, Muhammad Husain Salsabila Sari, Yesi Permata Suci Rahmaddani Sadri Sujianto Sujianto Susanti, Delpi Syafira Ramadhea Jr Syafira Ramadhea Jr. Triana Kusumaningsih Ulkhair, Nisa Uzzahraty Andri, Diah Vegasty, Sabella Wardani, Anggun Fatresia Wulandari, Thita Yustina Yustina Zulvitri Zulvitri