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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 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 Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat Balance: Jurnal Ekonomi Journal of Technology-Assisted Learning
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 Mathematics Physics Social Sciences Other

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Perancangan Aplikasi Penerimaan Dan Pengeluaran Di TPQ-TQA Masjid Raya Andalas Dengan Menggunakan Microsoft Access 2021 Wardani, Anggun Fatresia; Handayani, Desi; Sriyunianti, Fera
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.v10i2.450

Abstract

This research aims to design an income and expenditure application for TPQ-TQA Masjid Raya Andalas using Microsoft Access software. The research findings revealed deficiencies in financial recording and reporting. To address these issues, the author proposes a solution through the development of an application designed to assist in recording transactions and generating financial reports in accordance with Financial Accounting Standards (SAK) quickly and automatically. The application is tailored to the specific needs and is equipped with forms utilizing Visual Basic for Applications (VBA) and a login feature to enhance application security. The forms include an account registry form, fixed asset registry form, student data form, teacher data form, class registry form, invoice form, overdue student payment receipt form, remaining student payment form, donation receipt form, general journal form, cash expenditure form, and fixed asset depreciation form. The application also presents financial reports such as the balance sheet, cash flow statement, comprehensive income statement, statement of changes in net assets, and other relevant data for TPQ-TQA.
The Effect of Financial Literacy, Financial Technology and Income on Small and Medium Entreprise Financial Behaviour Ulkhair, Nisa; Siskawati, Eka; Almunawar, Mohammad Nabil; Kumari, Shalu; Handayani, Desi
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.80

Abstract

Effective organizational financial decision-making relates to management's financial literacy level. Small and Medium Entreprise (SME), which is generally a family company, has a relatively low level of financial literacy. Meanwhile, the development of financial technology makes it easier for SME to access financial services digitally. This study aims to determine the effect of financial literacy, financial technology and income on SME financial behaviour. This study used a quantitative approach. The data collection method is carried out through the distribution of questionnaires to respondents. The population in this study is SME located in the Payakumbuh City area, with 115 SME samples. Samples are obtained using probability sampling methods and simple random sampling techniques. The results of this study showed that financial literacy variables had a significant effect on financial behaviour, while financial technology and income variables had no influence on financial behaviour. The study also shows that financial literacy, financial technology and income together significantly influence financial behaviour.
Pendampingan Penyusunan Laporan Keuangan Masjid Jamiatul Huda Ketaping Kota Padang Handayani, Desi; Jr, Syafira Ramadhea; Harmen, Fauzi
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Welfare : March 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i1.1090

Abstract

Mosques, as non-profit organizations, receive donations from the community. Takmir, as administrators and managers of mosque funds, must be accountable for the use of these funds in a transparent manner. This service partner is the Jamiatul Huda Ketaping Mosque, Padang City. So far, the mosque has carried out bookkeeping, but still in a simple way, and has not prepared financial reports according to ISAK 35 for Non-Profit Entities in accordance with currently applicable financial accounting standards. This community service aims to aid in the form of guidance and training in preparing mosque financial reports according to ISAK 35 using Microsoft Access. As a result, mosque administrators (Takmir and Treasurer) can prepare their financial reports according to the standards of ISAK 35, so that financial reports are more reliable, transparent, and accountable, as well as timely and easier after using Microsoft Access.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT UNTUK MENGGUNAKAN SISTEM KEUANGAN DESA (SISKEUDES) Putri, Faradilla Almeyda; Fontanella, Amy; Handayani, Desi
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.249

Abstract

This research aims to examine the factors that influence interest in using the Village Fund Financial System (SISKEUDES). The research method used is a survey with a quantitative approach. Respondents in this research were village officials implementing SISKEUDES. Data collection was carried out using the questionnaire method. Sampling was carried out using the saturation sampling method resulting in 52 respondents. This research uses Structural Equation Modal using Partial Least Square (PLS) as the analysis method. The research results show that partially the quality of human resources and social factors have a positive effect on interest in using SISKEUDES.
Pengaruh Beban Pajak, Profitabilitas, dan Perencanaan Pajak terhadap Manajemen Laba Sari, Yesi Permata; Handayani, Desi; Djefris, Dedy
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 | DOI: 10.37338/jaab.v6i2.372

Abstract

Earnings management is management's effort to increase or decrease company profits by choosing accounting policies that can be used. This study aims to examine and analyze the effect of deferred tax expense, current tax expense, profitability and tax planning on earnings management. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out by purposive sampling method with total sample of 27 companies. Data is processed using the SPSS v.26 application. The results show that partially deferred tax expense has a negative effect on earnings management, current tax burden has a positive effect on earnings management, profitability has no leffect on earnings management and tax planning has a positive effect on earnings management. Simultaneously deferred tax expense, current tax burden, profitability and tax planning affect earnings management. It is hoped that this research can be used by users of financial statement in making decisions.
Pelatihan Penyusunan Laporan Keuangan Menggunakan Aplikasi Pada TPQ TPA Masjid Raya Andalas Padang Handayani, Desi; Sriyunianti, Fera; Maulina, Vira; Fatresia Wardani, Anggun
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

Taman Pendidikan Al-Qur'an (TPQ TPA) Masjid Raya Andalas untuk menjadi profesional harus menjamin kelangsungan dan kualitas pendidikan yang diberikan. Salah satu aspek penting dalam pengelolaan TPQ adalah penyusunan laporan keuangan yang akurat dan transparan. Mitra belum mengunakan aplikasi komputer dalam menyusun laporan keuangan TPQ. Selama ini masih menggunakan form kertas untuk merekap pemasukkan dan pengeluaran untuk merekap donasi, SPP dan pengeluaran lainnya disebabkan keterbatasan pengetahuan pengelola tentang seluk beluk laporan keuangan sesuai standar yang berlaku di Indonesia untuk entitas nonlaba yaitu ISAK 35 dalam penyusunan laporan keuangan, Karenanya perbaikan bentuk laporan pertanggungjawaban TPQ yang berbasis Aplikasi memudahkan pengelola mewujudkan transparansi dan keterandalan laporan keuangannya. Tujuan pelatihan ini mitra mampu membuat laporan keuangan TPQ sesuai dengan standar keuangan yang berlaku di Indonesia, meningkatkan pemahaman dan keterampilan pengelola dalam menyusun laporan keuangan yang akurat dan transparan, memperkenalkan dan melatih penggunaan aplikasi keuangan yang dapat mempermudah proses pelaporan keuangan serta mendorong penggunaan teknologi dalam pengelolaan keuangan TPQ untuk meningkatkan efisiensi dan akurasi. Metode pelaksanaan kegiatan diawali dari survey dan wawancara serta perancangan aplikasi sesuai kebutuhan mitra. Tahap kedua berupa pelatihan penyusunan laporan keuangan dengan aplikasi dan tahap ketiga berupa monitoring untuk mengetahui hambatan pada mitra. Target capaian dan hasil diharapkan mitra (pengelola TPQ Masjid Raya Andalas Padang) mampu memperoleh wawasan dan ketrampilan dalam menyusun laporan keuangan TPQ sesuai standar yang berlaku sehingga laporan keuangan yang dihasilkan lebih andal, transparan dan dapat dipertanggungjawabkan
STRATEGY TO INCREASE EMPLOYEE PRODUCTIVITY AT PT PERKEBUNAN NUSANTARA XIV (TAKALAR SUGAR FACTORY) Rizal, Samsul; Iqbal, Muhammad; Handayani, Desi
Jurnal Ekonomi Balance Vol. 15 No. 2 (2019): (December 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i1.3475

Abstract

This study aims to determine how the Strategy for Increasing Employee Productivity at PT Perkebunan Nusantara XIV (Takalar Sugar Factory). This research is descriptive qualitative, by trying to describe the results of the research as it is. Data collection techniques using observation, interviews. The data obtained is then processed in the form of words or text which is then poured in a descriptive form. The results of the study explained that there are three strategies used at PT Perkebunan Nusantara XIV (Takalar Sugar Factory) in an effort to increase employee productivity, namely: by providing training, every year there is an assessment of employee performance and improving effective communication. with the training it is able to produce a positive impact, but its application is still less than perfection because the application of the strategies used has not been done regularly and is well structured. But the leadership is expected to increase training and establish more active communication to the head of the department and employees so that the company is more improved and developed.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, FINANCIAL TECHNOLOGY, AND OVERCONFIDENCE ON INVESTMENT DECISIONS AMONG GENERATION Z Rizkina, Dinda; Handayani, Desi; Surya, Firman
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.6376

Abstract

Effective individual investment decision-making relates to one's level of financial literacy and behavior. Generation Z, which is characterized by digital adaptability, shows varying levels of financial understanding and confidence in managing investments. Meanwhile, the development of financial technology provides easier digital access to various investment platforms. This study aims to determine the effect of financial literacy, financial behavior, financial technology, and overconfidence on investment decisions among Generation Z in Padang City. This study uses a quantitative approach. Data were collected through the distribution of questionnaires to respondents. The population in this study consists of Generation Z individuals in Padang City, with a total sample of 545 respondents obtained using random sampling techniques. The results of this study show that financial literacy has a significant effect on investment decisions. Financial behavior also significantly influences investment decisions. Financial technology is also proven to have a significant effect. Likewise, overconfidence has a significant influence on investment decisions. The study also indicates that financial literacy, financial behavior, financial technology, and overconfidence simultaneously have a significant influence on investment decisions.
Tracing Virtual Reality Research: A 2009–2024 Bibliometric Analysis Handayani, Desi
Journal of Technology-Assisted Learning Vol. 1 No. 1 (2025): Journal of Technology-Assisted Learning
Publisher : Scientia Publica Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70232/jtal.v1i1.1

Abstract

This study provides a comprehensive bibliometric analysis of virtual reality (VR) research in education from 2009 to 2024, with data sourced from the Scopus database. Out of 1,749 initial publications, a refined selection of 735 articles was analyzed using Bibliometrix software. Results reveal significant growth in VR research, particularly in K-12 and higher education, with peak citations observed in 2014. The United States and China emerged as leading contributors, producing the most impactful studies. Central research themes focus on VR’s role in enhancing instructional design through games, simulations, and immersive environments. The analysis identifies influential authors and institutions, with Hwang G.J. as the top author and National Taiwan Normal University leading in institutional contributions. The most cited articles highlight VR’s efficacy in improving student engagement, comprehension of abstract concepts, and overall learning outcomes. A notable finding is the application of VR in collaborative and experiential learning, as well as its potential to address educational needs for diverse learners, including those with disabilities. Key bibliometric indicators underscore a 20.68% annual growth rate in publications, with interdisciplinary collaboration playing a pivotal role. Visualization through citation and co-citation networks elucidates the intellectual structure of VR research, highlighting prominent studies and emerging trends. Keywords like “virtual reality,” “e-learning,” and “students” dominate, reflecting a focus on technology-driven educational methods. This research provides valuable insights into the evolving landscape of VR in education, emphasizing its transformative potential. It informs educators, policymakers, and researchers on the trends, challenges, and opportunities for integrating VR technologies into educational practices to enhance learning experiences and outcomes.
Literasi Keuangan Berbasis Nilai Islami: Membangun Generasi Mandiri dan Berdaya Saing Rosalina, Eka; Endrawati, Endrawati; Ramadhea Jr, Syafira; Oliyan, Fitra; Santi, Elfitri; Djefris, Dedy; Gustina, Gustina; Handayani, Desi
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i4.35477

Abstract

This community service activity by the Accounting Department of Padang State Polytechnic aims to integrate Islamic financial principles into financial literacy programs, with the hope of shaping a young generation that is not only financially savvy, but also grounded in Islamic moral values and ethics, because many students do not yet have a deep understanding of Islamic financial principles, including aspects of halal-haram and usury. In daily practice, students are often involved in transactions that do not align with Sharia principles, either due to a lack of knowledge or economic temptation. To overcome this problem, the community service team provided training to students at the Al-Ma'arif Bukittinggi Modern Islamic Boarding School, which focused on theoretical learning about Islamic finance, using methods such as lectures, group discussions, transaction simulations, quizzes, and periodic evaluations of Islamic financial literacy. As a result of this training, students' understanding increased by 8% from 46% to 54%, which means that this community service activity was able to foster and create a good understanding among students regarding financial practices in Islam.
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 Endrawati Endrawati Fatresia Wardani, Anggun Febri Yuliani Fera Sriyunianti Ferdawati Ferdawati 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 Nurulia, Syifa Pauzi, Achmad Putri, Faradilla Almeyda Rahayu, Windi Vinata Randy Heriyanto Reni Endang Sulastri Rini Frima Rini Susanti Rizkina, Dinda Sain, Muhammad Husain Salsabila Samsul Rizal 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