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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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Analisis Minat Pengguna E-Money Pada Pelanggan Jagung F1 Gian Sherin Eka Putri; Endrawati, Endrawati; Oliyan, Fitra
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.v3i1.48

Abstract

Uang elektronik (E-Money) didefinisikan sebagai alat pembayaran dalam bentuk elektronik dimana nilai uangnya disimpan dalam chip atau server. Jagung F1 Gian merupakan usaha kuliner dan oleh-oleh yang memproduksi dan menjual berbagai makanan olahan jagung manis. Sistem pembayaran yang tersedia di Jagung F1 Gian masih tunai. Tujuan dari penelitian ini adalah untuk menganalisis minat pengguna e-money pada pelanggan Jagung F1 Gian. Minat pengguna e-money bisa dipengaruhi oleh variabel manfaat, kemudahan penggunaan, dan kondisi fasilitas. Variabel manfaat dan kemudahan penggunaan merupakan dua konstruk utama dari model Technology Acceptance Model (TAM). Metode penelitian adalah statistik deskriptif. Hasil penelitian menunjukkan pelanggan Jagung F1 Gian berasal dari berbagai daerah di Sumatera Barat, responden dalam penelitian ini yang berjenis kelamin perempuan sebanyak 88 orang dengan persentase 80%, pelanggan yang berusia 20 sampai 29 tahun yang lebih banyak menggunakan e-money, 52 orang responden memiliki jenjang pendidikan S1/D4 (47,3%), 40 orang responden berstatus sebagai pelajar/mahasiswa (36,4%), 35 orang memiliki pendapatan 2.500.000-5.000.000 dengan persentase 31,8%, Uang elektronik yang lebih banyak digunakan responden yaitu Gopay, ShoopePay, Dana dan OVO, jenis pembayaran yang ingin dilakukan pelanggan dalam bertransaksi di Jagung F1 Gian. Terdapat 94 orang memilih melakukan pembayaran menggunakan e-money dengan persentase 85,5%.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility: (Studi Kasus Pada Perusahaan Sektor Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021) Marina, Dyna; Fera Sriyunianti; Zalida Afni
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.v3i1.66

Abstract

ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dan media exposure terhadap pengungkapan corporate social responsibility (studi kasus pada perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2021). Jenis penelitian ini adalah kuantitatif kausalitas. Populasi pada penelitian ini adalah perusahaan sektor barang baku yang terdaftar di BEI tahun 2018-2021. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif terhadap pengungkapan corporate social responsibility. Sedangkan ukuran perusahaan dan media exposure berpengaruh positif terhadap pengungkapan corporate social responsibility.
Analisis Hubungan Kompensasi, Motivasi dan Lingkungan Kerja dengan Kinerja Karyawan pada Lembaga Bantuan Hukum Padang Syafrida anggaraini, Marvita Yenti; Gustati, Gustati; Fera Sriyunianti
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.v3i1.100

Abstract

This study aims to analyze how the relationship between compensation, motivation and work environment with employee performance at the Lembaga Bantuan Hukum Padang. This study uses a mixed method with quantitative and qualitative analysis (Sequential Explanatory). This method combines quantitative and qualitative research methods sequentially, where in the first stage the research was carried out with quantitative methods to collect quantitative data using questionnaires, then in the second stage the research used qualitative methods to prove and strengthen the quantitative data that had been obtained in the first stage. The results of this study indicate that the compensation variable with a TCR of 80.0% in the good category, the motivation variable with a TCR of 83.5% in the good category, the work environment variable with a TCR of 69.8% in the good category and the employee performance variable with a TCR of 85. .0% in the very good category. The correlation in this study shows that compensation has a moderate and insignificant relationship with employee performance, motivation has a strong and significant relationship with employee performance, and the work environment has a strong and positive relationship with employee performance. This quantitative data is supported by the results of interviews with several employees at the Lembaga Bantuan Hukum Padang. Keywords: Kompensasi, Motivasi, Lingkungan Kerja, dan Kinerja Karyawan.
Pengaruh Penerapan Sistem E-Filling, Pengetahuan Pajak, Dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Di KPP Pratama Depok Sawangan 2022) Jumarso Fajar Setioawan; Ansaril Kambut
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 2 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i2.168

Abstract

This study aims to determine the effect of the application of the E-Filling System, , Tax Knowledge, and Tax Sanctions on Individual Taxpayer Compliance (Empirical Study at KPP Pratama Depok Sawangan 2022). The independent variables used in this study are the application of the E-Filling System, Tax Knowledge, and Tax Sanctions. While the dependent variable used in this study is individual taxpayer compliance. This study uses quantitative research methods with primary data obtained from the results of questionnaires distributed directly to respondents. The sampling technique used in this study is purposive sampling and this study uses multiple linear regression. The results of this study indicate that tax sanctions have a positive and significant effect on increasing individual taxpayer compliance partially and simultaneously. Meanwhile, the implementation of the E-Filling System and Tax Knowledge has a negative and insignificant effect on increasing the compliance of individual taxpayers partially.
Analisis Pemeriksaan Kesehatan Koperasi Syariah Berdasarkan Petunjuk Teknis Deputi Perkoperasian Nomor 15 Tahun 2021 Rahmawati, Dewi; Septian Prayoga, Angga
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.v3i1.189

Abstract

The full application of cooperative identity and measurement of cooperative financial performance is necessary for the development of cooperatives and increasing public trust in cooperatives. The purpose of this study was to analyze the health of sharia cooperatives in Jepara Regency based on the Technical Instructions of the Deputy for Cooperatives Number 15 of 2021. The data used is secondary data obtained from the Financial Reports of Islamic Cooperatives closing the books for 2021 – 2022. The research method used is descriptive quantitative through the Cooperative Health Examination Working Paper (KKPKK) in accordance with the Technical Instructions of the Deputy for Cooperatives Number 15 of 2021. The research population is sharia cooperatives in Jepara Regency. The sample refers to 5 sharia cooperatives. The results of the analysis show that the overall health level of 5 sharia cooperatives in Jepara Regency in 2021-2022 is in the fairly healthy category with a score of 66-79 and 1 cooperative with a Healthy predicate with a score of 80.22. The implementation of this research is so that it can become a guide for cooperatives in implementing cooperative identity, compiling a complete Cooperative Internal Control Standard, so that it can become a cooperative improvement and development and increase member and community trust in the cooperative
Pengaruh Mata Kuliah Kewirausahaan, Self Efficacy, E-Commerce, Dan Sistem Informasi Akuntansi Terhadap Minat Berwirausaha Mahasiswa Akuntansi Politeknik Negeri Padang Putri, Yuni; Fauzi, Nurul; 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.
Literatur Review MSDM : Pengaruh Kepemimpinan, Kompensasi, dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan Jajang Roni Aunul Kholik; Shavira Sri Rahayu; Adelina Suryati; Zaharuddin
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.v3i1.214

Abstract

Job satisfaction is a very important aspect to pay attention to in the world of work. Job satisfaction is one of the key factors in work productivity, retention and employee welfare in the work environment. In order to understand and improve job satisfaction, it is important to identify the factors that influence job satisfaction. This research was conducted to determine the influence of leadership, compensation and work environment on employee job satisfaction. This research method was carried out using a descriptive analysis approach using qualitative methods and literature study by examining theories in books and online journals. The research results show that the leadership, compensation and work environment variables as a whole have a good role and have a positive effect on employee job satisfaction. Good leadership, empathy, communicative and participative, providing bonuses/incentives for achieving company targets, providing conducive facilities and work spaces and a safe and comfortable atmosphere should be implemented by companies to increase employee job satisfaction.
Kemanfaatan Artificial Intelligence Bagi Mahasiswa Di Universitas Muhammadiyah Riau Azmi, Zul; Pernando, Olipian Resky; Putri, Yolanda Arsita; Putri, Naiya Aulia
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

Abstract

Artificial Intelligence (AI) is a sophisticated technological development or a system that includes the use of algorithms and computers to model, understand, and imitate human behavior in various contexts. The purpose of this research is to determine the effect of AI on students. The objects of this research were students at the Muhammadiyah University of Riau (UMRI) from various departments. The method used is a descriptive qualitative research method. With this method we can interview, observe, and distribute questionnaires to students to find out how influential AI is on UMRI students. The results of this research can be said that most UMRI students have used AI tools in their lecture activities. On the one hand, 60% of them said that AI had a positive impact on them because AI could help them find answers to assignments, help them search, provide references in writing articles, and help them complete other activities or tasks. However, the remaining 40% of students also said that AI also had a bad impact on them because AI made students lazy to think, lazy to develop their abilities, and knowledge.
Kebijakan Dan Etika Dalam Penggunaan AI Pada Praktik Akuntansi Hawari, Hafizh Dzaky; Aryanto, Rizki; Muzakki, Rifqi
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.v3i1.220

Abstract

This research aims to investigate and identify the ethical importance of using AI in accounting practices, and see whether AI in accounting practices has an impact on overall business performance and to create guidelines to encourage accounting professionals to understand and adopt ethical practices. The narrative of this review is driven by the context depicted and the accounting practices found in the articles selected and used as a sample. This provides a strong basis for the argument that AI itself despite its enabling and mediating role in accounting cannot make ethical accounting decisions. Descriptive research methods with a systematic literature review (SLR) approach are used to explore how previous research results show artificial intelligence and accounting. The results of this research indicate that policies and ethics in the use of AI in accounting professional accounting practices can optimize the company's use of artificial intelligence. The availability of caseware-based audit software and cloud-based accounting software will reduce the demand for professional accounting services in the technology sector.
Pengaruh Pendidikan Etika Bisnis dan Gender Terhadap Persepsi Etis Mahasiswa Akuntansi Politeknik Negeri Padang Dania, Kinda; Ulfi Maryati; Armel Yentifa
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.v3i1.221

Abstract

This study aims to determine the effect of business ethics education and gender on the ethical perception of Accounting students at Politeknik Negeri Padang. The samples in this study are Diploma IV students majoring in Accounting from the class of 2019 and Student of Continuing Diploma IV from the class of 2021-2023 who have taken professional business ethics and auditing education courses. The sampling method used purposive sampling. Data were calculated using the slovin formula and then obtained as many as 85 students based on criteria. Data collection used distributing questionnaires with Google Forms. Data were analyzed using multiple linear regression analysis using SPSS. The test results showed the business ethics education variables do not effect on the ethical perception of accounting students, while the gender variables have a positive and significant effect on the ethical perception of accounting students.

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