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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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Pengaruh Mata Kuliah Kewirausahaan, Self Efficacy, E-Commerce, Dan Sistem Informasi Akuntansi Terhadap Minat Berwirausaha Mahasiswa Akuntansi Politeknik Negeri Padang Yuni Putri; Nurul Fauzi; Desi Handayani
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 1 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i1.209

Abstract

Unemployment is one of the serious problems that is still difficult to overcome in Indonesia. Many young people are unemployed, so cultivating an entrepreneurial spirit can be an alternative to overcome limited employment and reduce the number of unemployed. This study aims to determine the influence of entrepreneurship, self-efficacy, e-commerce, and accounting information systems courses on the entrepreneurial interest of Accounting students of Padang State Polytechnic. This research is quantitative research. The sample collection technique uses purposive sampling, namely accounting students who have taken entrepreneurship and accounting information systems courses. The number of samples used was 176 samples. Data collection is carried out by distributing questionnaires through Google Forms.The data analysis technique used in this study is using hypotheses and coefficients of determination using the SPSS program version 25. The results of the study showed that e-commerce did not effect students' entrepreneurial interest, while entrepreneurship, self-efficacy, and accounting information system courses had an influence on the entrepreneurial interest of Accounting students of Padang State Polytechnic.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, FINANCIAL TECHNOLOGY, AND OVERCONFIDENCE ON INVESTMENT DECISIONS AMONG GENERATION Z Dinda Rizkina; Desi Handayani; Firman Surya
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.
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.
Implementasi Kebijakan Retribusi Pelayanan Persampahan dan Kebersihan Dalam Meningkatkan Pendapatan Asli Daerah Dikota Gorontalo Desi Handayani; Sri Yulianti Mozin; Yacob Noho Nani
Presidensial: Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik Vol. 3 No. 2 (2026): Juni: Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/presidensial.v3i2.1738

Abstract

This study aims to analyze the implementation of the waste and sanitation service levy policy in increasing the Regional Original Income (PAD) of Gorontalo City. The research employed a qualitative descriptive approach at the Environmental Agency (DLH) of Gorontalo City. Data were collected through observation, interviews, and documentation involving government officials, collectors, and community members in Hulonthalangi, Kota Selatan, and Sipatana districts. The findings indicate that policy implementation has not been optimal. Although waste collection services and levy collection have been conducted, their contribution to increasing PAD remains limited. The main obstacles include weak communication and uneven policy socialization, limited human resources and supporting facilities, low implementer motivation due to workload and insufficient incentives, and inconsistent implementation of Standard Operating Procedures (SOP) accompanied by weak inter-agency coordination. These findings are consistent with Edward III’s policy implementation theory, which emphasizes communication, resources, disposition, and bureaucratic structure as key determinants of successful implementation. The study concludes that strengthening communication, improving resources, enhancing incentives, and optimizing bureaucratic coordination are essential to increase policy effectiveness and maximize local revenue.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT UNTUK MENGGUNAKAN SISTEM KEUANGAN DESA (SISKEUDES) Faradilla Almeyda Putri; Amy Fontanella; Desi Handayani
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 Yesi Permata Sari; Desi Handayani; Dedy Djefris
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.
Pengaruh Tingkat Kesiapan Dan pemahaman Pelaku UMKM Terhadap Implementasi Laporan Keuangan Berbasis SAK EMKM Suci Rahmaddani Sadri; Gustati Gustati; Desi Handayani
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.
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance Olivia Gestri Sani; Desi Handayani; Zahara Zahara
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.121

Abstract

This study aims to examine the effect of related party transactions, sales growth, and capital intensity on tax avoidance in manufacturing companies during the 2020–2024 period. Tax avoidance has become an important issue since, it potentially reduces state revenue and creates conflicts of interest between management as agents and shareholders as well as the government as principals, as explained by agency theory. This research employs a quantitative approach using secondary data in the form of annual financial reports obtained from the official IDX website. The sample was selected using a purposive sampling method based on specific criteria, resulting in 47 companies as the research sample. Data were analyzed using panel data regression. The results show that simultaneously, related party transactions, sales growth, and capital intensity affect tax avoidance. However, partially, only related party transactions and capital intensity are proven to have a significant effect, while sales growth does not have a significant effect. These findings indicate that tax avoidance practices are more closely related to corporate strategies in managing related party transactions and fixed asset investments rather than sales growth. This study is expected to provide theoretical contributions by enriching the literature on the determinants of tax avoidance and practical contributions for companies, regulators, and future researchers in formulating tax policies and more effective supervision strategies.
Pengaruh Literasi Keuangan, Digitalisasi Pasar Modal, dan Persepsi Risiko Terhadap Minat Mahasiswa Kota Padang Berinvestasi di Pasar Modal Pramudya Naufal Putra; Eka Rosalina; Desi Handayani
Accounting Student Research Journal Vol 5 No 1 (2026): ASRJ - Maret 2026
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v5i1.13911

Abstract

Minat mahasiswa untuk berinvestasi di pasar modal menjadi isu yang relevan seiring berkembangnya teknologi finansial dan meningkatnya kebutuhan literasi keuangan. Secara konseptual, minat investasi dipengaruhi oleh tingkat pemahaman keuangan, kemudahan akses melalui digitalisasi, serta persepsi terhadap risiko. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, digitalisasi pasar modal, dan persepsi risiko terhadap minat mahasiswa Kota Padang dalam berinvestasi di pasar modal. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling. Data dikumpulkan melalui kuesioner yang disebarkan secara online dan offline kepada 102 responden yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan STATA versi 17. Hasil penelitian menunjukkan bahwa literasi keuangan, digitalisasi pasar modal, dan persepsi risiko berpengaruh signifikan terhadap minat mahasiswa untuk berinvestasi, baik secara parsial maupun simultan. Nilai adjusted R² sebesar 0,200 menunjukkan bahwa 20% variasi minat investasi dapat dijelaskan oleh ketiga variabel independen, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menegaskan bahwa peningkatan pemahaman keuangan, dukungan teknologi, dan kesadaran risiko berperan dalam membentuk minat investasi mahasiswa. Penelitian ini menyimpulkan pentingnya penguatan edukasi keuangan dan optimalisasi layanan digital pasar modal guna mendorong partisipasi investor muda.  
Implementasi Program Edukasi Literasi Keuangan Syariah dan Digital bagi Anggota Majelis Taklim di Kota Padang Handayani, Desi; Atsarina, Alyani; Syentia, Likanopa; Perkasa , Ridho Deza; Elvaretta, Dissa
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2026): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

Majelis taklim tidak hanya berperan sebagai wadah pembinaan keagamaan, tetapi juga memiliki potensi sebagai ruang pemberdayaan ekonomi keluarga. Kondisi anggota Majelis Taklim Masjid Darul Mukminin Kota Padang menunjukkan bahwa pengelolaan keuangan keluarga masih dilakukan secara sederhana. Pemahaman mengenai keuangan syariah umumnya telah dimiliki pada tingkat normatif, tetapi belum sepenuhnya diterapkan dalam pengelolaan keuangan sehari-hari. Di sisi lain, pemanfaatan teknologi digital untuk pencatatan dan pemantauan keuangan masih terbatas. Kegiatan pengabdian kepada masyarakat ini bertujuan memperkuat pemahaman dan keterampilan anggota majelis taklim dalam menerapkan prinsip keuangan syariah serta memanfaatkan teknologi digital sederhana dalam pengelolaan keuangan keluarga. Kegiatan dilaksanakan melalui pemetaan kebutuhan, asesmen awal, penyusunan materi, edukasi, simulasi, praktik, pendampingan, dan evaluasi pelaksanaan. Peserta kegiatan berjumlah 45 orang dari 70 anggota Majelis Taklim dengan rentang usia 35–70 tahun dan latar belakang sebagai ibu rumah tangga, pensiunan, pegawai, pedagang, PNS, guru, dan dosen. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pengalaman praktis dalam menyusun anggaran keluarga, mencatat pemasukan dan pengeluaran, memahami pentingnya dana darurat, serta menghubungkan prinsip keuangan syariah dengan keputusan keuangan sehari-hari. Peserta juga diperkenalkan pada pencatatan menggunakan template digital sederhana. Pendekatan edukasi yang kontekstual, bertahap, dan disertai praktik serta pendampingan sesuai dengan karakteristik peserta yang memiliki tingkat pengalaman dan kemampuan digital yang beragam. Kegiatan ini menunjukkan bahwa Majelis Taklim berpotensi menjadi ruang pembelajaran dan pemberdayaan ekonomi keluarga melalui integrasi nilai keagamaan, keterampilan pengelolaan keuangan, dan pemanfaatan teknologi sederhana.
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