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<![CDATA[PKM Pelatihan Penyusunan Laporan Keuangan Pemerintah Daerah Dalam Rangka Meningkatkan Kompetensi Pedagogik dan Profesionalisme Tim MGMP Akuntansi Kota Padang: Bentuk Persiapan Guru Milenial Dalam Mata Pelajaran Pratikum Akuntansi Lembaga/Instansi Pemerintahan ]]>
<![CDATA[Mia Angelina Setiawan]]>;
<![CDATA[Dewi Pebriyani]]>;
<![CDATA[Dian Fitria Handayani]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.107175
<![CDATA[PKM training on preparing local government financial reports for MGMP Accounting teachers in Padang City aims to improve pedagogical competence and professionalism as a form of teacher preparation in teaching accounting subjects of government institutions. This activity is important because government accounting is a new subject for SMK teachers, because the government accounting field has never been included in the SMK curriculum before. Updating pedagogical competence and professionalism of vocational accounting teachers to the field of government accounting is needed as a form of preparation in teaching these subjects. The method of implementing activities is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for Regional Organizations. The method of implementing the activity is divided into capacity building on the concept of government accounting and workshops on the preparation of financial reports for the Regional Organizations. At the end of the activity it turns out that participants can understand 97.82% of the concept of government accounting and are able to compile financial reports of the local government correctly as a form of teacher readiness in teaching subjects government agency accounting practicum.Keywords:training, governmental accounting, pedagogic skill,; MGMP]]>
<![CDATA[PKM Pelatihan Analisis Fundamental dan Teknikal Sebagai Alat Analisis Pengambilan Keputusan Investasi di Pasar Modal Pada Guru MGMP Akuntansi dan Ekonomi SMA/SMK Kota Bukittinggi ]]>
<![CDATA[Erly Mulyani]]>;
<![CDATA[Firman Fifrman]]>;
<![CDATA[Gesit Thabrani]]>;
<![CDATA[Muthia Roza Linda]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106949
<![CDATA[This community service aims to increase partners' understanding and knowledge of fundamental and technical analysis as an analysis tool for investment decision making in the capital market. This community service provide training, discussion, practice and monitoring to the partners. There was 28 participants followed the activity. After the training, the participants were able to conduct fundamental and technical analysis well, and made transaction in the BEI Jakarta. This can be seen from the activities of the participants who directly carry out buying and selling transactions using fundamental and technical analysis using the POST application of securities where. Keywords: Fundamental, technical, analysis, trading]]>
<![CDATA[PKM Peningkatan Kemampuan Aparatur Nagari Dalam Mengelola Keuangan Nagari di Kabupaten Padang Pariaman Melalui Pelatihan Pengelolaan Keuangan Desa ]]>
<![CDATA[Fefri Indra Arza]]>;
<![CDATA[Dian Fitria Handayani]]>;
<![CDATA[Fiola Finomia Honesty]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106934
<![CDATA[The implementation of village fund management even though there are rules as references in its financial management does not mean that it does not encounter various obstacles. The main obstacle faced by village officials is the competency problem of inadequate apparatus, and the lack of training and mentoring obtained to improve their competence. Some efforts are needed for empowerment which in the discourse of community development are linked to the concepts of self-reliance, participation, networking and social justice.This empowerment effort is carried out in the form of training activities provided to the village apparatus (nagari) village financial management processes, especially in preparing the budget. This training activity will be carried out through several stages. The activities carried out are: initial observation to find out the problems and needs of partners, and training of village apparatus related to village budgeting. After the material was given, participants were then given training on village budget formulation and village RKP preparation training. Based on the results of the exercise, it is known that most of the trainees were able to understand the procedures for drafting Village Budget and have been able to compile Village Budget well. Besides that in the preparation of the Village RKP, most of the training participants were also able to complete the training well.Keywords: Village Financial Management, Village Budget, Village RKP]]>
<![CDATA[PKM Pelatihan Ekonomi Untuk Guru-Guru Anggota MGMP Ekonomi Kabupaten Tanah Datar ]]>
<![CDATA[Salma Taqwa]]>;
<![CDATA[Fiola Finomia Honesty]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106950
<![CDATA[Teachers as professional educators are responsible as educators and instructors for their students. In order to work well, teachers must have appropriate competencies in the field of study they are teaching. Economic subjects in high school include the economics and accounting fields, which must be mastered by the teacher. The development of economics and accounting must be reached by the economics teacher who will transfer knowledge to their students. Besides that, the teacher's educational background will also affect student learning process. Training for high school economics teachers is needed to be able to increase the insight and knowledge of teachers. MGMP is one of the means for the teachers to draw and explore economics in order to be a professional teachers. From the results of the pretest and posttest, it can be concluded that there was an increasing in teacher knowledge generated from this training. It is expected that in the future MGMP will have a role in training and developing the knowledge of economics teachers in Tanah Datar.Keywords: economics, accounting, educational, teachers]]>
<![CDATA[PKM Peningkatan Kompetensi Guru SMK Dalam Bidang Komputer Akuntansi ]]>
<![CDATA[Nayang Helmayunita]]>;
<![CDATA[Vanica Serly]]>;
<![CDATA[Helga Nuri Honesty]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106935
<![CDATA[The MYOB and Spreadsheet program is an accounting program taught at the Vocational Business and Management. Both of these programs are test material on the Expertise Competency Test. But with the development of technology, there are several other programs that need to be mastered by the students, which is accurate accounting program. Accurate programs have been widely used by companies in managing finances. For the reason, the Vocational School of Business and Management should answer the challenges of the times by introducing this program as additional expertise for their students. From this problem, the Computer Accounting training program for Vocational School Business and Management teachers is needed as an effort to improve teacher understanding and competence. The training programs are: Spreadsheets, and Accurate. This training is given to teachers of Vocational Business and Management in the Kabupaten Pesisir Selatan. This area was chosen because, vocational teachers in the South of West Sumatra have difficulty accessing competency and science development training. Implementation of these activities take place from 4-7 September 2019. The implementation is done in three stages, namely the stages of exposure of the material, the integrated exercise phases and stages of evaluation. At the end of the activity it was found that there was an increase in the understanding of the participants regarding the concept of computer accounting with a value level of understanding that could be achieved was 80%. As for understanding the practice of preparing financial statements using an accounting program, participants can complete cases with a completion rate of 86.20% for the accurate program, and 93.10% for the spreadsheet. Furthermore, the improvement in teacher competency is expected to be transferred to students and reflected in the value of the Skills Competency Examination and the acceptance of graduates in the world of work.Keywords: Competence, accourate, spreadsheet, excel]]>
<![CDATA[Analisis Praktek Income Smoothing dan Faktor Penentunya Pada Perusahaan Indek LQ45 di Indonesia ]]>
<![CDATA[Abel Tasman]]>;
<![CDATA[Yudi Suci Mulia]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106951
<![CDATA[Income smoothing is a management strategy to reduce the level of earnings fluctuations to achieve the desired level of profit by shifting revenue and expenses among different reporting periods. Income smoothing could adversely affect the decision-making process of investment. Income smoothing was tested by using The Eckel Index (1981) to define the companies into smoothers category and non-smoothers category. Eckel index compares coefficient variation for change in net income with changes in net sales over a period. This study aims to determine the effect of independent variables that are firm value, company size, profitability, dividend payout ratio and financial leverage to the dependent variable that is income smoothing. This reserach uses logistic regression analysis. The population in this study is companies listed on the LQ45 Index in 2013-2017. The method used for sampling is purposive sampling with the sample size is 105. The result of this study shows that, simultaneously, independent variables significantly affect the dependent variable. Partially, company size and profitability have a negative significant effect on income smoothing, the dividend payout ratio has a positive significanteffect on income smoothing, while firm value and financial leverage have a negative no significant affect on income smoothingKeywords: firm value, company size, profitability, dividend payout ratio, financial leverage, income smoothing]]>
<![CDATA[Drill and Practice Sebagai Metode Pembelajaran Alternatif Untuk Mata Pelajaran Pratikum Akuntansi Manufaktur di Sekolah Menengah Kejuruan ]]>
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Ade Elsa Betavia]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106937
<![CDATA[This study aims to explain the readiness of teachers in teaching the subject of "manufacturing accounting practicum" in vocational high schools majoring in accounting and explaining whether drill and practice is a learning method that can be used for subjects "manufacturing accounting practices". The subject of "manufacturing accounting practicum" is a new subject taught in vocational high schools since the 2017 curriculum revision where the main competency expected from this subject is students being able to compile the financial statements of manufacturing companies. This research is classified as a descriptive study with participants as many as 35 accounting teachers in vocational high schools in West Sumatra. The results of this study indicate that the readiness of vocational high school accounting teachers in teaching manufacturing accounting practicum subjects is still limited. However, participants in this study believe that drill and practice learning is the right learning method for "manufacturing accounting practicum" subjects. Therefore there is no doubt making drill and practice as an alternative learning method for manufacturing accounting practicum subjects in vocational high schools.Keywords: drill and practice, learning method, manufacturing accounting practicum vocational teachers, vocational schools]]>
<![CDATA[PKM Upaya Peningkatan Pemahaman Guru-Guru Akuntansi Sekolah Menengah Kejuruan Terhadap Materi Akuntansi Desa ]]>
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Dewi Febriyani]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.107176
<![CDATA[Since the issuance of the 2013 revised curriculum in 2018 it has become a challenge for education including teachers. Teacher professionalism becomes a question in relation to the implementation of the 2013 revised 2018 curriculum. For Vocational High School teachers, for the content of vocational specialization in business and management, especially in accounting and financial institutions, there has been a change in the expertise competency section, one of the most stealing changes attention is the emergence of subjects "accounting practicum institutions / government agencies" which will be taught in class XI and XII. Government accounting is a field of accounting that has never been included in the Vocational High School curriculum, therefore accounting teachers at the Vocational High School are totally blind or unfamiliar with this field. Even though it is still in the same family with government accounting, village accounting has a different dimension to government accounting material, therefore efforts are needed to increase teacher understanding of village accounting materials. The subject "village accounting practicum" will be taught in the 2019/2020 school year for class XII. This study aims to look at teacher readiness and identify efforts that can be used in improving teacher understanding of village accounting. The results of this study indicate that the readiness of teachers in teaching subjects "village accounting practicum" is still limited even though these subjects will be taught in the 2019/2020 school year. Therefore capacity building and workshop can be used as an effort to increase the understanding of accounting teachers in village accounting materialsKeywords: capacity building, professionalism, village accounting, vocational teachers, workshop]]>
<![CDATA[AnalisisKinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index dengan Menggunakan Economic Value Added ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106932
<![CDATA[This study aims to determine the financial performance of mining sector companies listed on the Jakarta Islamic Index based on EVA (Economic Value Added) analysis. The research conducted is a descriptive study with a quantitative approach using secondary data from 2014 to 2018 obtained from the Indonesia Stock Exchange and companies that are the object of research. The study population is all mining sector companies listed on the Jakarta Islamic Index while the sample uses a purposive sampling method with the sample taken is the mining sector companies listed on the Jakarta Islamic Index in the June-November 2019 period. Data analysis starts from the calculation of net operating profit after taxes, weighted average capital costs, invested capital, costs of capital and finally calculating EVA values from 2014 to 2018. The results show that the financial performance of mining companies listed on the Jakarta Islamic Index is well indicated by positive EVA values so it can be concluded that the management of the company has been able to provide added value to shareholders and investors.Keywords:Cost of Capital, EVA, Weighted Average Cost Of Capital]]>
<![CDATA[Anteseden Transparansi Laporan Keuangan Pemerintah Daerah (Studi Empiris pada OPD Pemerintah Daerah Kota Magelang) ]]>
<![CDATA[Reky Candra Wirawan]]>;
<![CDATA[Nur Layla Yuliani]]>;
<![CDATA[Anissa Hakim Purwantini]]>
<![CDATA[ Wahana Riset Akuntansi Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v7i2.106948
<![CDATA[This study aims to empirically tested factors that affect transparency on financial statements namely presentation of financial statements, qualitative characteristics, accessibility, internal control, external pressure, management commitment, and human resources for finance in the local government organization of Magelang City. The population in this study were all employees in the local government organization of Magelang City with purposive sampling technique as many as 109 respondents. Data analysis techniques are multiple regression analysis and hypothesis testing. R2 test results show the amount of adjusted R2 value of 0.730 (73%). The results of the study found that qualitative characteristics, accessibility, and external pressures had a positive effect on the transparency of financial statements. While the presentation of financial statements, internal control, human resources, and management commitment does not affect the transparency of local government financial reports.Keywords: Transparency, financial reports, local government]]>
