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All Journal JAM Jurnal ASET (Akuntansi Riset) EKONOMIS : Journal of Economics and Business The International Journal of Business Review (The Jobs Review) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Zalida Afni
Politeknik Negeri Padang
Economics, Econometrics & Finance Education

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Telaah Kualitatif Model Penerapan, Pelaporan dan Pemeriksaan Green Accounting Pada Perusahaan Afni, Zalida; Meuthia, Reno Fithri; Zahara, Zahara; Rahmayani, Rezkia
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.20794

Abstract

Abstract. This study aims to examine the model of applying, reporting and examining green accounting at the PT PLN (Persero) unit, UPK Bukittinggi. This study uses four progressive stages, namely environmental awareness, environmental involvement, environmental reporting, and environmental audit according to the stages in the study of Teoh and Thong (1984). This research also describes the Limited Liability Company policy which is able to encourage companies to carry out corporate social and environmental responsibility. This research is a descriptive qualitative research with case study method. Data obtained by interview and documentation techniques. The results of this study indicate that PT PLN (Persero) UPK Bukittinggi has an awareness of social and environmental responsibility. Implementing corporate social and environmental responsibility is known as CSR. The policies governing Limited Liability Companies are able to encourage the involvement of PT PLN (Persero) UPK Bukittinggi on social responsibility. Hydroelectric activities under the auspices of PT PLN (Persero) UPK Bukittinggi and CSR activities carried out are considered to have contributed to environmentally friendly industrial policies.Keywords. green accounting; environmental, corporate social responsibility Abstrak. Penelitian ini bertujuan untuk menelaah model penerapan, pelaporan dan pemeriksaan  green accounting pada unit PT PLN (Persero) yaitu UPK Bukittinggi. Penelitian ini menggunakan empat tahapan progresif yaitu environmental awarness, environmental involvement, environmental reporting, dan environmental audititng sesuai tahapan pada penelitian Teoh and Thong (1984). Penelitian ini juga mendeskripsikan kebijakan Perseroan Terbatas mampu mendorong perusahaan untuk melaksanakan tanggung jawab sosial dan lingkungan perusahaan. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metode studi kasus. Data diperoleh dengan teknik wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa PT PLN (Persero) UPK Bukittinggi memiliki kesadaran untuk melakukan tanggung jawab sosial dan lingkungan. Pelaksanakan tanggung jawab sosial dan lingkungan perusahaannya dikenal dengan istilah CSR. Kebijakan yang mengatur Perseroan Terbatas mampu mendorong keterlibatan PT PLN (Persero) UPK Bukittinggi terhadap tanggung jawab sosial. Aktivitas PLTA yang dinaungi oleh PT PLN (Persero) UPK Bukittinggi dan kegiatan CSR yang dilakukan dianggap telah turut andil dalam kebijakan industri ramah lingkungan.Kata Kunci. green accounting; environmental; tanggung jawab sosial perusahaan
Analisis Penerapan Model Rancangan Struktur Metode Student Centre Learning (Scl) Dalam Mata Kuliah Sistem Akuntansi Dengan Kurikulum Berbasis Kompetensi (KBK) Zahara; Afni, Zalida
Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i1.99

Abstract

This research porpuse to design the structure of Student Centre Learning (SCL) methode in accounting system subject that use curriculum based on competency. This is an action research in accounting system study at accounting departement of Padang State Polytechnic. This research uses Kemmis dan Mac Tanggart model which is devided in 5 steps that are: 1. Planning, 2. Action&Observation, 3. Reflecting&Replanning, 4. Action&Observation and 5. Reflecting. The application of SCL metode in accounting system study will be evaluated based on the score of student respons and student academic score in accounting system. The student respons questioners are measured by Linkert scale. Datas of student respons and student academic score are classified for 5 level such as: 5=A=Very Good, 4=B=Good, 3=C=Fair, 2=D=Bad, and 1=E=Very Bad. All of score data will be analysed to define the appropriateness of SCL methode for accounting system subject. This research evalued the applicatian of 5 (five) SCL model that chosen as the result of the first step research (planning) i.e. Small Group Discussion, Discovery Learning, Role Play, Contextual Instruction dan Problem Based Learning. The result shown all the SCL method that is used in this research are “good” for accounting system subject, based on student respons as “good” as their academic score.
Perancangan Struktur Metode Student Centre Learning (SCL) Dalam Mata Kuliah Sistem Akuntansi Dengan Kurikulum Berbasis Kompetensi (KBK) Zahara; Afni, Zalida
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.103

Abstract

This research porpuse to design the structure of Student Centre Learning (SCL) methode in accounting system subject that use curriculum based on competency. This is an action research in accounting system study at accounting departement of Padang State Polytechnic. This research uses Kemmis dan Mac Tanggart model which is devided in 5 steps that are: 1. Planning, 2. Action&Observation, 3. Reflecting&Replanning, 4. Action&Observation and 5. Reflecting. The application of SCL metode in accounting system study will be evaluated based on the score of studying observation, student respons and student score academic in accounting system. The observation and student respons questioners are measured by Linkert scale for 5 level as well as student academic score there are: 5=A=Very Good, 4=B=Good, 3=C=Enought, 2=D=Bad, and 1=E=Very Bad. All of score data will be process by SPSS package program to define the appropriateness of SCL methode for accounting system subject. This research is still going on to the second step. There are 5 SCL model that chosen as the result of the first step research (planning) i.e. Small Group Discussion, Discovery Learning, Role Play, Contextual Instruction dan Problem Based Learning.
Analisis Komparatif Tingkat Kepuasan Mahasiswa antar Jurusan di Politeknik Negeri Padang terhadap Pelayanan Pendidikan Zahara; Eliyanora; Septriani, Yossi; Afni, Zalida
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.111

Abstract

This study is aimed at identifying students’ satisfactory levels toward educational services provided by Politeknik Negeri Padang (PNP) and further determine whether there is a gap between their expectation and actual services that they receive. We define educational services as services provided by lecturers, administration staffs, and managerial officers. It is also included students’ perception on teaching-enhanced tools. The measurement of students’ satisfactory level is conducted using 5 variables, i.e reliability, responsiveness, assurance, empathy and tangible. Moreover, these variables are operationalised through several questions. All answers of these questions use likert scale within the range of 1 to 4. The score of students’ satisfactory level of PNP is further converted to the standard of Quality Assurance Services for government organizations, referring to KEPMENPAN No. KEP/25/M.PAN/2/2004. This study finds that educational services provided by PNP is reasonably good. There is a gap between students’ expectation level and actual services that they receive. On average, the score for their expectation is 3.71 whilst it is 2.59 for actual services (using the scale from 1 to 4). Of all departments in PNP, Accounting and Machinery Engineering has the lowest gap, 1.07 and 0.95 consecutively. Meanwhile, the highest gap occurs for Civil and Electrical Engineering, with score of 1.21. Overal, based on the Standard of Quality Assurance Services of KEPMENPAN No: KEP/25/M.PAN/2/2004, we conclude that students’ satisfactory level for PNP is in “B” category, indicating that the performance of its educational service is “good”.
Analisis Faktor-Faktor yang Mempengaruhi Minat UMKM Terhadap Penggunaan Uang Elektronik Di Kota Padang Fithri Meuthia, Reno; Putra Ananto, Rangga; Afni, Zalida
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.113

Abstract

The purpose of the study is to identify the intention to use e-money for SME owners in Padang, West Sumatra. We used the modification of UTAUT model and added Power Distance and Long Time Orientation as new variables. Data were gathered from 128 SME owners who never use e-money in their business activities. Data obtained were analyzed using multiple linear regression analysis for hypotheses testing. The results showed that Social Influence was the most strongly affected behavioral intention to use e-money followed by Performance Expectancy, Power Distance and Effort Expectancy.
Students Readiness in Online Lectures During the Pandemic: What is the Ideal Lecture Model? Dwiharyadi, Anda; Afni, Zalida; Aulia, Rentih
The International Journal of Business Review (The Jobs Review) Vol 3, No 1 (2020): The International Journal of Business Review. June 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i1.34436

Abstract

Abstract. This study identifies the readiness, perceptions and preferences of students in facing online learning. This study will also propose an effective online learning model design. Data obtained from 362 students through a questionnaire using a likert scale. The results shows that in general the students are ready to carry out the process of online learning. Besides using a live conference media, students prefer the use of teaching videos made by lecturers himself as an alternative method when quota and internet signals are the main problems. The distribution of learning materials should be carried out at least one day before the learning schedule. Meanwhile, the allocation of lecture time is not too much in the attendance process. Furthermore, the evaluation process is also carried out for each material topic. Thus, the focus of the on learning model should consider teaching media, material distribution, time allocation and learning evaluation process. Keywords: readiness, preferences, on line learning; effective
Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan Tasniem Fauzia; Afni, Zalida; Elfitri Santi
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.146

Abstract

Changing trends in business and finance have an impact on accounting learning and curriculum. This study aims to see how the college accounting curriculum produces competent graduates and their conformity with the IQF competency standards, the competencies needed to prepare graduates to enter the accounting profession and the competencies expected by users (employers). This study uses a mix-method with a sequential exploratory model (content analysis and descriptive statistical analysis). The results of this study show that colleges provide graduates with competencies in accounting, business, general competencies and other competencies that can support graduates' careers. The compatibility between graduates competencies based on the college accounting curriculum and the IQF competency standards has been appropriate, while the compatibility between graduates competencies with the professional organizations competency and user expectations competency has not been appropriate. In their curriculum, some college have included courses related to digital technology. We hoped there will be further harmonization and adjustment between the accounting curriculum and graduate competency standards to improve graduates work ability.
Analisis Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI) Bella Utami Putri; Elfitri Santi; Zalida Afni
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.732 KB) | DOI: 10.30630/jabei.v1i1.12

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi CSRD Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) dan Program Penilaian Peringkat Kinerja Perusahaan (PROPER) di Kementerian Lingkungan Hidup dan Kehutanan periode 2018-2020. Faktor-faktor yang digunakan pada penelitian ini adalah profitabilitas, leverage, ukuran perusahaan, ukuran dewan komisaris, dan kinerja lingkungan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi BEI, website perusahaan sampel, dan website kementerian lingkungan hidup dan kehutanan. Penelitian ini menggunakan metode penelitian kuantitatif, dan teknik Pengambilan sampel yang dilakukan adalah dengan metode purposive sampling, dengan jumlah sampel yang diperoleh sebanyak 84 data perusahaan. Metode analisis data yang digunakan adalah metode regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas, leverage dan kinerja lingkungan berpengaruh positif dan signifikan terhadap CSRD, sedangkan ukuran perusahaan, dan ukuran dewan komisaris tidak berpengaruh terhadap CSRD.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Febrianita Hadis; Hidayatul Ihsan; Anda Dwiharyadi; Yossi Septriani; Zalida Afni
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.202

Abstract

This study aims to determine the effect of the use of information technology and the competence of financial management human resources on the quality of financial reports. The samples in this study were treasurers and financial management staff at Andalas University, Padang City. Data collection in this study used the questionnaire method consisting of 29 questions based on the indicators of each variable which were distributed directly to treasurers and financial management staff of 68 people and 68 people returning questionnaires. Testing the research data using multiple linear regression analysis with statistical testing of the hypothesis test Coefficient of Determination (R²), Simultaneous (F Test) and Statistical Test t, type of descriptive research. With the research results, the use of information technology has a positive effect on the quality of financial reports at Andalas University in Padang City. This can prove that when information technology facilities are properly installed, optimal utilization, scheduled maintenance can improve the quality of financial reports. Competence of Human Resources for financial managers has a positive effect on the quality of financial reports at Universities in Padang City. This can prove that when financial management human resources have the knowledge, skills and attitudes that support them in carrying out their functions, they can improve the quality of financial reports.
Penerapan Innovation Diffusion Theory terhadap Niat Mengadopsi Fintech Peer to Peer Lending Yola Suryafma; Anda Dwi Haryadi; Zalida Afni
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.v2i1.50

Abstract

Penelitian ini bertujuan untuk mengetahui karakteristik inovasi yang mempengaruhi niat adopsi terhadap fintech peer to peer lending dengan menggunakan Innovation Diffusion Theory. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan teknik purposive sampling. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner. Sampel penelitian ini sebanyak 239 responden yang menggunakan fintech peer to peer lending di Indonesia. Penelitian ini menggunakan analisis regresi linear berganda untuk pengujian hipotesis yang diolah dengan alat bantu program komputer SPSS Versi 25.0. Hasil penelitian menunjukkan bahwa secara parsial karakteristik inovasi yaitu relative advantage, compatibility dan trialability berpengaruh positif terhadap niat adopsi fintech peer to peer lending sedangkan complexity dan observability tidak berpengaruh terhadap niat adopsi fintech peer to peer lending.
Co-Authors Amanda Anindya Ananto, Rangga Putra Anda Dwi Haryadi Anda Dwiharyadi Anda Dwiharyadi Atikah Pratiwi Herman Aulia, Rentih Bella Utami Putri Eka Siskawati Elfitri Santi Eliyanora Febrianita Hadis Fithri Meuthia, Reno Gusmita Sofia Hidayatul Ihsan Irda Rosita Noviani Adilla Rahmayani, Rezkia Renda Saura Reno Fithri Meuthia Tasniem Fauzia Wiwik Andriani Yola Suryafma Yossi Septriani Yossi Septriani Zahara Zahara Zahara