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Afridiwan Wirahadi Ahmad
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INDONESIA
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Published by Politeknik Negeri Padang
ISSN : -     EISSN : 28299043     DOI : 10.30630
Core Subject : Economy,
Economics, Econometrics & Finance
JABEI diterbitkan oleh Jurusan Akuntansi Politeknik Negeri Padang sebagai sarana publikasi hasil penelitian bidang Akuntansi, Bisnis dan Ekonomi. Jurnal ilmiah ini diterbitkan dua kali setiap tahunnya yaitu bulan Februari dan Agustus.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 92 Documents
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Pengaruh Perceived Usefulness, Perceived Ease of Use dan Perceived of Risks Terhadap Minat Penggunaan ShopeePay di Kota Padang (Studi Kasus Pada Mahasiswa Politeknik Negeri Padang) Ariqah, Hana; Fithri Meuthia, Reno; Djefris, Dedy
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.85

Abstract

This study examines factors influencing the intention to use ShopeePay in Padang using adoption theory of TRA, namely TAM and TPB. The research is to find out how the Politeknik Negeri Padang students intention to use ShopeePay, in terms of perceived usefulness, perceived ease of use, and perceived of risks variables. A total of 108 completed and usable questionnaires were collected from Politeknik Negeri Padang students to test the hypotheses. The results show that perceived usefulness and perceived ease of use have the most significant influence on intention to use ShopeePay in Padang. Meanwhile, perceived of risks not have a strong influence on intention to use ShopeePay in Padang. These findings are expected to be a reference or consideration for developing or improving the ShopeePay service system.
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern Terhadap Keandalan Pelaporan Keuangan Pemerintah Nagari Di Kabupaten Padang Pariaman Dewi Septiani Sukma; Mustika, Rasyidah; Eliyanora, Eliyanora
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.90

Abstract

This study aims to determine the effect of the quality of human resources, the use of information technology and internal control on the reliability of the financial reporting of the nagari government in Padang Pariaman Regency. This research is a quantitative research. Methods of data collection by using a questionnaire that was distributed directly. The population of this research is all nagari governments in Padang Pariaman Regency. The research sample amounted to 51 people. The data analysis used is multiple linear regression analysis using SPSS version 25 program. The results showed that the quality of human resources had no positive effect on the reliability of the nagari government's financial reporting, the use of information technology had a positive effect on the reliability of the nagari government's financial reporting, and internal control had a positive effect on the reliability of the nagari government's financial reporting.
Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Perubahan Tarif Pajak Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2015-2021 Halawa, Denismawati
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.91

Abstract

Penelitian ini bertujuan untuk menganalisis apakah Beban Pajak Kini, Beban Pajak Tangguhan, dan Perubahan Tarif Pajak terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) periode 2015-2021. Manajemen Laba dapat mempengaruhi seberapa besar pajak yang akan di setor ke Negara, apabila semakin besar laba yang di peroleh perusahaan maka semakin besar juga pajak yang akan di bayarkan perusahaan ke Negara. Jenis penelitian yang di lakukan adalah peneltian kuantitatif dengan menggunakan data sekunder. Penelitian ini menggunakan perusahaan perbankan yang terdaftar di BEI. Yaitu dengan populasi sebanyak 45 perusahaan dengan sampel yang di gunakan sebanyak 25 perusahaan dengan jumlah data sebanyak 175. Teknik pengambilan sampel adalah teknik purposive sampling. Berdasarkan hasil yang di peroleh peneliti bahwa Beban Pajak Kini, Beban Pajak Tangguhan, dan Perubahan Tarif Pajak berpengaruh secara simultan terhadap Manajemen Laba. Sedangkan secara parsial Beban Pajak Kini berpengaruh secara signifikan terhadap Manajemen Laba, Beban Pajak Tangguhan tidak berpengaruh secara signifikan terhadap Manajemen Laba, dan Perubahan Tarif Pajak berpengaruh secara signifikan terhadap Manajemen Laba.
Pengaruh Persepsi Akuntabilitas, Kompetensi, Profesionalisme, Integritas dan Objektivitas Terhadap Persepsi Kualitas Audit Anggraini, Astri; Djefris, Dedy; Haryadi, Anda Dwi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.92

Abstract

This study aims to determine the influence of perceptions of accountability, competence, professionalism, integrity, and objectivity on the perception of audit quality, while the variables used in the research are accountability, competence, professionalism, integrity, and objectivity as independent variables, while audit quality as dependent variables. The population in this study were auditors working at a Public Accounting Firm in the South Jakarta area, data collection using primary data and sampling was carried out using the purposive sampling method with the number of samples obtained as many as 98 respondents. Data collection is carried out by distributing questionnaires through a google form which is intended to be filled out by auditors working at a Public Accounting Firm in the South Jakarta area. Data processing using SPSS V.25 software. The results of this study show that the auditor accountability variable has no influence on the quality of the audit, while the variables of auditor competence, auditor professionalism, auditor integrity and auditor objectivity have an influence on audit quality.
ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA RSKM PADANG EYE CENTER: Oca, Aisyahfira Dwirosa; Maryati, Ulfi; Sriyunianti, Fera
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.107

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana proses pengolahan limbah dilakukan dan bagaimana penerapan akuntansi biaya lingkungan yang diterapkan pada sebuah rumah sakit. Penelitian ini dilakukan di RSKM Padang Eye Center. Jenis penelitian yang digunakan adalah data kualitatif dengan metode deskriptif analitis. Analisis data dilakukan berdasarkan informasi yang berkaitan dengan identifikasi, pengukuran, pengakuan, penyajian, dan pengungkapan biaya lingkungan pada RSKM Padang Eye Center. Hasil dari penelitian menunjukkan bahwa RSKM Padang Eye Center telah melakukan pengolahan limbah dengan baik yang dapat dibuktikan dengan tidak adanya biaya kegagalan eksternal yang dikeluarkan oleh pihak rumah sakit. Berkaitan dengan penerapan akuntansi biaya lingkungan pihak rumah sakit belum menerapkan pelaporan yang secara khusus terkait biaya lingkungan. Peneliti juga membuat usulan laporan biaya lingkungan berdasarkan pada teori biaya lingkungan yang dikembangkan oleh Hansen dan Mowen. Dengan adanya laporan khusus terkait biaya lingkungan diharapkan dapat memudahkan manajemen RSKM Padang Eye Center dalam pengambilan keputusan terkait biaya lingkungan dan dapat memberikan informasi bagi stakeholders bahwasanya RSKM telah turut bertanggungjawab menjaga kesehatan lingkungan.Kata Kunci : akuntansi, biaya lingkungan, laporan biaya lingkungan.
Pengaruh Sales Growth, Karakter Eksekutif, Dan Capital Intensity Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021 Ayustina, Alika; Safi'i, Mohamad
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.109

Abstract

This study aims to determine the effect of sales growth, executive character and capital intensity on tax avoidance. Tax avoidance is the dependent variable and sales growth, executive character and capital intensity are independent variables. This type of research is quantitative, with a population of 60. This research was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2021, the research sample was 10 companies with 6 years of observation, the method of determining the sample used was purposive sampling. The analysis method uses panel data regression analysis, T test and F test using Eviews 12. The results show that sales growth and executive character have no effect on tax avoidance and capital intensity has no effect on tax avoidance. Meanwhile, sales growth, executive character and capital intensity have a simultaneous effect on tax avoidance with a significance of 0,000377 < 0,05.
Pengaruh Total Aset, Dana Pihak Ketiga Dan Financing To Deposit Ratio Terhadap Profitabilitas Pada Bank Umum Syariah Laila Widya Sari; Annisa, Annisa
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.149

Abstract

This study aims to determine the effect of total assets, third party funds and financing to deposit ratio on profitability. With the purposive sampling technique, the population was sampled with a total sample of 8 Islamic commercial banks in 2015-2020. The analytical method used is the panel regression model. The results showed that total assets had a negative and significant effect on profitability, while third party funds and financing to deposit ratios had no effect on profitability.
Pengaruh Pengetahuan Etika, Religiusitas, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Kasus Mahasiswa Akuntansi Politeknik Negeri Padang) Efrianti, Ayu; Santi, Elfitri; Oliyan, Fitra
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.58

Abstract

Penelitian ini dilakukan untuk membuktikan secara empiris pengaruh pengetahuan etika, religiusitas, dan love of money terhadap persepsi etis mahasiswa akuntansi. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Teknik pengumpulan sampel pada penelitian ini menggunakan teknik purposive sampling. Populasi pada penelitian ini adalah Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang angkatan 2019, 2020 dan 2021 Prodi D3 Akuntansi dan angkatan 2018 prodi D4 Akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan data primer dengan cara memberikan kuesioner kepada responden. Teknik analisis yang digunakan adalah analisis regresi linear berganda, dengan bantuan software SPSS.25. Hasil penelitian ini menujukkan bahwa pengetahuan etika, religiusitas dan love of money berpengaruh positif terhadap persepsi etis mahasiswa akuntansi.
Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2018-2021 Putri, Velli Maita; Endrawati, Endrawati; Santi, Elfitri
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.68

Abstract

This study was conducted to describe the variables Corporate Social Responsibility (CSR) and profitability. This study uses a quantitative approach method. The data analysis technique used in this research is descriptive statistics. Disclosure of the economic, environmental, and social aspects of CSR as independent variables, and projected profitability with Return on Assets (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the largest value of company size is found in the automotive and component sub-sector where the disclosure of CSR indicator item is also above the average and the ROA and NPM values are also high with NPM value is the highest among other sub-sectors. While the smallest value of the average company size is found in the chemical sub-sector where the disclosure of CSR indicator item is also below the average and the ROA and NPM values are also below average.
Pengaruh Lingkungan Keluarga dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Menjadi Akuntan Publik Pertama Agustin, Zolanda; Rosalina, Eka; Frima, Rini
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.151

Abstract

This study aims to determine the family environment and labor market considerations in choosing a student's career to become a public accountant. This research is a research using a quantitative approach. The data collection method is the survey method where the questionnaire is distributed as a tool to obtain data. The population of this study were all students majoring in Accounting at the Padang State Polytechnic. The sampling technique used purposive sampling. The samples obtained were 163 respondents. The data analysis method used is multiple linear regression method using SPSS 26 software. The results of this study indicate that the family environment has no effect on the interest of accounting students to become public accountants. This means that in depth it is known that the family environment in the form of parental attention, encouragement from parents and the profession in the family does not affect the interest of accounting students to become public accountants. Labor market considerations have no effect on the interest of accounting students to become public accountants. This means that accounting students are described as more likely to choose public accounting as a career, not as an interest.

Page 5 of 10 | Total Record : 92

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