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All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Ilomata International Journal of Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Bima Journal : Business, Management and Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic International Journal of Advanced Science Computing and Engineering Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA)
Wiwik Andriani
Politeknik Negeri Padang
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FINANCIAL STATEMENT INTEGRITY : WHAT ARE THINGS THAT INFLUENCE IT? Anisa Zelvia Safitri; Wiwik Andriani; Lisa Amelia Herman
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This study aims to determine the effect of company size, institutional ownership, profitability and audit quality on the integrity of mining companies' financial statements on the Indonesia Stock Exchange for the 2017-2021 period. The approach used in this study is quantitative. The population is the mining sector companies listed on the Indonesia Stock Exchange for 2017-2021. The sampling technique used was the purposive sampling method, and the data analysis in this study used multiple linear regression analysis. The findings of this study indicate that the variables of firm size, institutional ownership, and audit quality empirically have a positive effect on the integrity of the financial statements of mining sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, while profitability does not have a significant effect on the integrity of the financial statements of mining companies listed on the Indonesian Stock Exchange listed on the Indonesia Stock Exchange for the period 2017-2021.
Household financial management with personality factors and locus of control through mental budgeting Eka Rosalina; Wiwik Andriani; Elfitri Santi; Asratul Rahmi
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.002 KB) | DOI: 10.55980/ebasr.v1i3.41

Abstract

Personality and locus of control cannot be separated from within a person given the high consumption growth and supported by a luxurious lifestyle compared to a relatively low income. This study aims to determine the influence of personality and locus of control on the management of household finance through mental budgeting. This research was conducted through a questionnaire survey which was distributed to housewives with an age range of 20-50 years, SMA/SMK, not working, and not earning. The sample of this study was 140 samples using convenience sampling technique, then continued with hypothesis testing using path analysis on the SEM (Structural Equation Modeling) model using STATA 16 software. The results of this study stated that motivation and locus of control variables directly affect management of household finance. Meanwhile, the commitment variable does not directly affect the management of household finance. The mental budgeting variable as an intervening variable does not directly affect the management of household finance. Mental budgeting cannot mediate the relationship between motivation, commitment and locus of control with management of household finance.
Pengaruh Perceived Usefulness, Ease of Use, Security dan Risk terhadap Penggunaan E-wallet pada Mahasiswa Politeknik Negeri Padang Aprilyani Wirheny Putri; Wiwik Andriani; Firman Surya
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.187 KB) | DOI: 10.30630/aista.v1i2.18

Abstract

This study was conducted to determine the effect of perceived usefulness, ease of use, security and risk on use behavior the e-wallet in Politeknik Negeri Padang students. This study uses a quantitative approach. The population of this study is Politeknik Negeri Padang students who use e-wallet. The sampling method in this study was non-probability sampling with accidental sampling technique so that a sample of 110 respondents was obtained. The data used is primary data obtained through the distribution of online questionnaires via google form. The hypothesis testing in this study used multiple linear regression analysis which was processed with the help of the IBM SPSS version 25 program. The results showed that the perceived usefulness and ease of use variables had a positive effect on use behavior the e-wallet, while the perceived security variable does not have a positive effect on use behavior the e-wallet, and the perceived risk variable does not negative effect on use behavior the e-wallet in Politeknik Negeri Padang students. In addition, simultaneously the variables of perceived usefulness, ease of use, security and risk effect on use behavior the e-wallet in Politeknik Negeri Padang students.
Perancangan Database Akuntansi Menggunakan Microsoft Access pada Usaha Konveksi Taylor Abadi Wiwik Andriani; Eka Rosalina; Fera Sriyunianti; Ferdi Afrizon; Dandi Aprila
SAINS DAN INFORMATIKA : RESEARCH OF SCIENCE AND INFORMATIC Vol. 9 No. 1 (2023): Jurnal Sains dan Informatika : Research of Science and Informatic
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah X

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Abstract

This service aims to help design accounting applications at the Konveksi Taylor Abadi Convection Business using Microsoft Access. The application is designed according to the needs of the store, where this application has a form that is equipped with Visual Basic for Application (VBA) and other facilities such as an account list form, inventory list, fixed asset list, transaction recording consisting of sales, purchases, raw material usage, allocation forms. factory overhead costs, direct labor costs, finished production or finished products. This application provides financial reports ranging from reports on the cost of production, profit and loss reports, reports on changes in capital, balance reports and cash flow reports as well as other data needed by the company. From the results of this service, it was found that there were deficiencies in the recording and financial reports at Taylor Abadi Convection. Therefore, the author provides a solution for Konveksi Taylor Abadi Convection to use Microsoft Access computer applications in recording transactions and preparing financial reports in accordance with Financial Accounting Standards (SAK) quickly and automatically.
Factors Influencing The Use Of Accounting Information On SMEs In Padang Melati Sukma Ayu; Wiwik Andriani; Sukartini Sukartini
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.107-114

Abstract

This study examines and analyses the factors that influence SMEs to use accounting information in their business. The method of determining the sampling in this study using purposive sampling. The type of data used in this study is primary data obtained through distributing research questionnaires to SMEs in the city of Padang. Data analysis techniques using multiple regression analysis and tested by t-test. The results of this study indicate that the level of education and accounting knowledge has a positive effect on the use of accounting information on SMEs. At the same time, business experience and entrepreneurial spirit do not affect the use of information systems in SMEs in Padang City.
Analisis Akuntabilitas Pengelolaan Dana Desa (Studi pada Nagari Aia Manggih periode 2018-2022) Gusmita Sofia; Zalida Afni; Wiwik Andriani
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1390

Abstract

This study aims to find out and analyze how Accountability is in the management of Village Funds in Nagari Aia Manggih, Lubuk Attitudeing District, Pasaman Regency. The analytical method used is descriptive qualitative analysis by conducting in-depth and semi-structured interviews with informants, namely Nagari Wali, Nagari Secretary, Nagari Treasurer, and the general public. The results of the analysis show that the application of village fund management accountability in Nagari Aia Manggih has been running in accordance with applicable regulations. However, in implementing this accountability for village fund management, it was not followed by the high participation of the Nagari Aia Manggih community. The local government also hopes that there will be an increase in community participation so that the management of village funds can be maximized.
The Impact of Resource Exploration and Capital Expenditures on the Realization of Local Government Budgets in Indonesia Eka Rosalina; Rini Frima; Wiwik Andriani; Ulfah Arima Rm
Ilomata International Journal of Social Science Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i4.935

Abstract

This study aims to determine how factors, namely the period of government, gender, government size, and capital expenditure, can affect the realization of the 2018–2021 government budget. This study used a saturated sample consisting of the entire population, namely all provinces in Indonesia for the 2018–2021 period, with a total of 34 provinces, so a sample of 136 was obtained. In this study, the data analysis methods used were descriptive statistics, multiple linear regression analysis, namely the standard effect model, fixed effect model, and random effect model, and hypothesis testing, namely the coefficient of determination test (R2), simultaneous test (F), and partial test (t). The data used are statements of financial position and budget realization reports obtained from the official BPK website, namely https://www.bpk.go.id/ihps. The data were analyzed using STATA v.16 software. Based on the test results, the research results obtained were that the variables of government period and gender did not affect the realization of provincial and local government budgets in Indonesia. Meanwhile, government size and capital expenditure variables affect the realization of provincial government budgets in Indonesia.
FINANCIAL MANAGEMENT OF NAGARI OWNED ENTERPRISES (BUMNAG) AND ITS IMPACT ON COMMUNITY WELFARE Dandi Aprila; Wiwik Andriani; Rangga Putra Ananto
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.4461

Abstract

Background: Based on the initial observations that have been made, it was found that the application of the principle of transparency in the management of BUMNag in Nagari X had not been appropriately implemented because many programs from BUMNag were unknown to the public even though the program was already running. This is caused by the need to disseminate information to the public by BUMNag. Then, based on data accessed through the official Nagari website, there have yet to be any financial reports that the public can access. Furthermore, based on observations, no vision and mission of BUMNag could describe the commitment of BUMNag in Nagari X. The governance of BUMNag should pay attention to applying the principle of transparency to information as a form of accountability to the public. The duties and responsibilities carried out by BUMNag in Nagari X have yet to be carried out following the rules stipulated in Dharmasraya Regent Regulation Number 42 of 2018 concerning Nagari-Owned Enterprises. A business entity, if managed properly, will certainly be able to provide benefits to various parties and can have a positive influence on village development, community welfare, and others.Purpose: This study aims to determine and explain the influence of accountability, transparency, and organizational commitment in managing Nagari-Owned Enterprises (BUMNag) funds on people's welfare.Research Method: The research method uses a quantitative approach. The population in this study is the strata of society in Nagari X. The selection of samples was made by stratified random sampling technique with 98 respondents.Research Results: The results showed that accountability, transparency, and organizational commitment in the management of Nagari-Owned Enterprises (BUMNag) funds positively improved community welfare.Novelty: This research is the first study to discuss the financial management of BUMNAg and its impact on people's welfare using qualitative methods.
Village Fund Accounting Model in Realizing Nagari Financial Accountability Armel Yentifa; Wiwik Andriani; Syafira Ramadhea Jr; Dandi Aprila; Gusmita Sofia
Ilomata International Journal of Tax and Accounting Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.895

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand. It is hoped that through this research, the implementation of accrual-based accounting can be further improved so that accountability in managing village funds can be achieved as expected.
The Influence of Financial Literacy and Educational Background on the Financial Governance of Nagari Owned Enterprises Wiwik Andriani; Rangga Putra Ananto; Zahara Zahara; Dandi Aprila
Ilomata International Journal of Tax and Accounting Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.928

Abstract

Initial observations carried out at Nagari-Owned Enterprises (BUMNag) in Nagari Z found that BUMNag managers' understanding of good financial governance still needed to be improved, causing the financial governance of BUMNag in Nagari Z not to be improved. This is due to a need for more training regarding financial literacy and a mismatch in the educational background of the BUMNag managers. This research aims to determine and analyze the influence of financial literacy and educational background on financial governance in Nagari-owned enterprises (BUMNag) in Nagari Z. The approach used in this research is quantitative with a survey method. The data used in this research is primary data obtained from distributing questionnaires to managers of Nagari-owned enterprises in Nagari Z with 83 respondents. The sampling method used in this research is the stratified random sampling method. The research results show that financial literacy and educational background partially influence the financial governance of BUMNag in Nagari Z. In line with these results, financial literacy and educational background simultaneously influence the financial governance of BUMNag in Nagari Z.
Co-Authors - Johan Afridian Wirahadi Ananto, Rangga Putra Andani Eka Putra Anisa Zelvia Safitri Annisa Oktaviona Aprilyani Wirheny Putri Armel Yentifa Armel Yentifa Asratul Rahmi Bella Kurnia Putri Dandi Aprila Dini Marisa Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Rosalina Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Firman Surya Fitra Oliyan Fitri Nova Gusmita Sofia Gustati Gustati Hendri Wira Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Megawati Nawara Putri Melati Sukma Ayu Mustika, Rasyidah Nur’aini Rahmadani Rini Frima Roni Putra Roni Putra Siswanto, Azi Sixtia Apriyana Asrul Syafira Ramadhea Jr Ulfah Arima Rm Ulfi Maryati Wina Nofrima Fitri Zahara Zahara Zahara Zalida Afni