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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 SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Riset Ekonomi Syariah Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Ilmiah Ekonomi dan Manajemen Accounting Student Research Journal Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Welfare: Jurnal Pengabdian Masyarakat Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat Balance: Jurnal Ekonomi
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 Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice 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
Antara Kepatuhan Formal dan Akuntabilitas Substantif: Menilik Pengelolaan Barang Milik Daerah pada Dinas Perhubungan Kota Pariaman Putri Wahyuni; Amy Fontanella; Desi Handayani
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.416

Abstract

Regional asset management stands at the intersection of regulatory compliance and substantive accountability, yet the tension between these two imperatives remains underexplored, particularly under newly enacted regulations. This study investigates the management of regional fixed assets (Barang Milik Daerah/BMD) at Dinas Perhubungan of Pariaman City, evaluated against Regulation of the Minister of Home Affairs Number 7 of 2024. Employing a qualitative case study design, data were gathered through semi-structured interviews with six purposively selected informants, direct observation, and documentary analysis, with validity ensured through source triangulation and assessed against credibility, transferability, dependability, and confirmability criteria. Findings reveal that while all sixteen asset management stages have been formally executed in accordance with regulatory prescriptions, substantive compliance characterized by consistent norm internalization and quality-oriented practices remains partial. Drawing on Compliance Theory, Institutional Theory, and the public accountability framework, this study uncovers a critical institutional decoupling: organizations demonstrate coercive isomorphism in procedural adherence, yet normative and mimetic institutional pressures have not translated into genuine practice transformation. Key deficiencies persist in asset valuation, disposal, inventory accuracy, and management information system utilization. This study contributes a multi-theoretical diagnostic framework for evaluating BMD governance and argues that bridging the compliance–accountability gap requires simultaneous investment in human capacity development, integrated information systems, and strengthened internal oversight.
Co-Authors Adam, Panji Amelia Herman , Lisa Amy Fontanella Ananto, Rangga Putra Anda Dwiharyadi Annisa Istiqomah, Annisa Armel Yentifa Atsarina, Alyani Aulia Ramadia, Anggun Azra Ramizah Dedy Djefris Dharma, Anton Budhi Dinda Rizkina Dini Handayani, Dini Dita Maretha Rissi Eka Rosalina Eka Siskawati Elfitri Santi Elvaretta, Dissa Endrawati Faradilla Almeyda Putri Fatresia Wardani, Anggun Febri Yuliani Fera Sriyunianti Ferdawati Ferdawati Firman Surya Fitra Oliyan Gustati Gustati Gustina Gustina 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 Maulina, Vira May Neni Elviadmi Melisa Sundari Putri Melisa Mohammad Nabil Almunawar, Mohammad Nabil Muhammad Iqbal Nely, Meri Ulfa Ningsih, Dyah A F Ningsih, Rischa Surya Nurul Fauzi Nurulia, Syifa Olivia Gestri Sani Pauzi, Achmad Perkasa , Ridho Deza Pramudya Naufal Putra Putri Wahyuni Putri, Faradilla Almeyda Rahayu, Windi Vinata Rama Datul Ilham Randy Heriyanto Reni Endang Sulastri Rini Frima Rini Susanti Sain, Muhammad Husain Salsabila Sari, Yesi Permata Sri Yulianti Mozin Suci Rahmaddani Sadri Suci Rahmaddani Sadri Sujianto Sujianto Susanti, Delpi Syafira Ramadhea Jr Syafira Ramadhea Jr. Syentia, Likanopa Triana Kusumaningsih Ulkhair, Nisa Uzzahraty Andri, Diah Vegasty, Sabella Wardani, Anggun Fatresia Wulandari, Thita Yacob Noho Nani Yesi Permata Sari Yuni Putri Yustina Yustina Zahara Zahara Zulvitri Zulvitri