Article Per Year (5 Year)
p-Index From 2019 - 2024
2.036
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi JURNAL AKUNTANSI UNIVERSITAS JEMBER BAKI (Berkala Akuntansi dan Keuangan Indonesia) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Buana Akuntansi Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA)
Dian Fitria Handayani
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Pengaruh Karakteristik Dewan Pengawas Syariah (DPS) Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar pada Otoritas Jasa Keuangan (OJK) Indonesia Lila Afiska; Dian Fitria Handayani; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.429

Abstract

This paper investigated the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance of Islamic banks listed in Financial Service Authority of Indonesia (OJK) during the period 2016-2020. SSB characteristics consist of size, number of meeting, educational qualification, and reputation. Using purposive sampling, we obtained samples from 13 Islamic Banks in Indonesia. Data was collected from annual report of selected banks for the year 2016-2020 and has been analyzed using the multiple linear regression. The results show that educational qualification of SSB members have significant positive effect on the financial performance. While size, the meeting and reputation of SSB members had no significant effects on the financial performance. This paper gives a comprehensive literature survey on the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance and robustness checks provides support for the findings.
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 Mia Angelina Setiawan; Dewi Pebriyani; Dian Fitria Handayani; Vita Fitria Sari
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.902 KB) | DOI: 10.24036/wra.v7i2.107175

Abstract

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
PKM Peningkatan Kemampuan Aparatur Nagari Dalam Mengelola Keuangan Nagari di Kabupaten Padang Pariaman Melalui Pelatihan Pengelolaan Keuangan Desa Fefri Indra Arza; Dian Fitria Handayani; Fiola Finomia Honesty
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.421 KB) | DOI: 10.24036/wra.v7i2.106934

Abstract

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
THE EFFECT OF NON-FINANCIAL PERFORMANCE WITH ADDITIONAL ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE ON PERFORMANCE EVALUATION BASED ON THE BALANCED SCORECARD (BSC) WITH MANAGEMENT COMMUNICATION AS MODERATING VARIABLE Dian Fitria Handayani; R.A. Supriyono
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.219 KB) | DOI: 10.20473/baki.v3i2.10487

Abstract

This study examines the effect of using environmental perspective in BSC and management communication as moderating variable in performance evaluation using BSC. The 2x2 between-subject laboratory experiment was carried out on 113 Master of Management and Master of Accounting students, Faculty of Economics and Business, Universitas Gadjah Mada. The results showed that the use of the environmental perspective in the BSC has not been able to provide an influence on performance evaluation based on the BSC. In addition, the use of management communication has not been able to increase the effect of the use of the environmental perspective as an additional perspective of the BSC in performance evaluation. However, the use of environmental perspective and a high level of management communication provide significant influence on the decision on the allocation of bonuses by the team of evaluators allocated to managers.
PENGARUH KEKAYAAN DAERAH, TINGKAT KESEJAHTERAAN MASYARAKAT, DAN KUALITAS LAPORAN KEUANGAN TERHADAP INTERNET FINANCIAL REPORTING Mega Melati; Dian Fitria Handayani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.27501

Abstract

This study aims to determine of the effect of regional wealth, level of public welfare, and quality of financial reports on Internet Financial Reporting (IFR) for Regency/City Governments on the island of Sumatera in the 2019 fiscal year. Internet Financial Reporting in this study was measured based on the availability of financial information in accordance with the Instruction of the Minister of Home Affair No. 188.52/1797/SJ 2012. This study used a purposive sampling technique, the sample in this study includes 130. Financial reports data and GRDP/per capita income were obtained through the official website of the BPK and BPS, while the IFR data was obtained through the website of each local government for the year 2019 and processed by multiple linear regression using SPSS. The results show that regional wealth has a significant positive effect on the implementation of Internet Financial Reporting. While the level of community welfare and quality of financial reports do not have effect on the implementation of Internet Financial Reporting. This paper gives a comprehensive literature survey on the effect of the regional wealth, level of public welfare, and quality of financial reports on the Internet Financial Reporting in regional government on the Island of Sumatera.Keywords: Community Welfare, Internet Financial Reporting, Local Government, Regional Wealth, Quality of Financial Reports ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kekayaan daerah, tingkat kesejahteraan masyarakat, dan kualitas laporan keuangan terhadap Internet Financial Reporting (IFR) Pemerintah Kabupaten/Kota di Pulau Sumatera Tahun Anggaran 2019. Pelaporan Keuangan Internet dalam penelitian ini diukur berdasarkan ketersediaan informasi keuangan sesuai dengan Instruksi Menteri Dalam Negeri Nomor 188.52/1797/SJ 2012. Penelitian ini menggunakan teknik purposive sampling, sampel dalam penelitian ini berjumlah 130 orang. Data laporan keuangan dan PDRB/pendapatan per kapita diperoleh melalui website resmi BPK dan BPS, sedangkan data IFR diperoleh melalui website masing-masing pemerintah daerah selama tahun 2019 dan diolah dengan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa kekayaan daerah berpengaruh positif terhadap penerapan Internet Financial Reporting. Sedangkan tingkat kesejahteraan masyarakat dan kualitas laporan keuangan tidak berpengaruh terhadap implementasi Internet Financial Reporting. Tulisan ini memberikan kajian literatur yang komprehensif tentang pengaruh kekayaan daerah, tingkat kesejahteraan masyarakat, dan kualitas laporan keuangan terhadap Internet Financial Reporting pada pemerintah daerah di Pulau Sumatera.Kata Kunci: Kekayaan Daerah, Kesejahteraan Masyarakat, Kualitas Laporan Keuangan, Pelaporan Keuangan Internet, Pemerintah Daerah
PENGARUH RELIGIUSITAS DAN PENDIDIKAN ETIKA BISNIS PROFESI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN AUDIT Dian Fitria Handayani; Ade Elsa Betavia
Jurnal Buana Akuntansi Vol 7 No 1 (2022): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i1.2216

Abstract

Penelitian ini dilakukan untuk melihat pengaruh dari pendidikan etika dan religiusitas dalam pengambilan keputusan audit. Sampel pada penelitian sebanyak 176 mahasiswa akuntansi dari Universitas Negeri Padang. Data diuji menggunakan regresi linier berganda. Penelitian ini menemukan bukti bahwa Pendidikan etika mampu mengenaralisasikan keputusan audit. Keberadaan pendidikan etika yang diberikan pada mahasiswa akuntansi semester akhir mampu menurunkan dilema etika dalam pengambilan keputusan audit. Disisi lain, religiusitas masih belum mampu memberikan pengaruh yang signifikan dalam pengambilan keputusan audit. Keyword: pendidikan etika, religiusitas, keputusan Audit, Profesi Akuntan
Peningkatan Pemahaman Perpajakan Yayasan Pendidikan di Kota Padang Sesuai PMK-68/Pmk.03/2020 dalam Rangka Meningkatkan Kepatuhan Perpajakan Nayang Helmayunita; Vanica Serly; Herlina Helmy; Charoline Cheisviyanny; Dian Fitria Handayani; Ade Elsa Betavia; Sariyanah Sariyanah
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 21, No 3 (2021): Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.01830

Abstract

Sebagai bagian dari WP Badan, yayasan pendidikan kurang mendapat perhatian dari kantor pajak. Survei pendahuluan yang dilakukan terhadap yayasan pendidikan di Kota Padang menunjukkan bahwa masih ada yayasan pendidikan yang belum memahami tentang kewajiban perpajakan yang harus dijalankan, termasuk ketidaktahuan tentang adanya aturan terbaru yang mengatur tentang fasilitas perpajakan untuk yayasan pendidikan. Hal ini lah yang mendorong kami untuk mengadakan pelatihan perpajakan sekaligus sosialiasi PMK- 68/PMK.03/2020. Pelaksanaan pelatihan ini dilaksanakan selama dua hari. Persiapan pelaksanaan dimulai dengan melakukan survei terhadap mitra untuk lebih mengetahui permasalahan yang dihadapi oleh mitra. Kemudian dilanjutkan dengan tahapan persiapan pelaksanaan kegiatan, kemudian dilanjutkan dengan pelaksanaan kegiatan, dan terakhir dengan melakukan monitoring dan evaluasi. Kegiatan pelatihan dilaksanakan di Fakultas Ekonomi Universitas Negeri Padang. Pelaksanaan dilakukan melalui tiga tahapan, yaitu tahapan pemaparan materi, tahapan latihan dan diskusi, dan tahapan evaluasi. Pada akhir kegiatan diketahui bahwa terdapat peningkatan pemahaman dari peserta mengenai kewajiban perpajakan yang harus dijalankan pada yayasan pendidikan.
Pengaruh Komitmen Manajemen, Lingkungan Birokrasi, dan Pengetahuan Peraturan terhadap Penyerapan Anggaran Terkait Pengadaan Barang/Jasa Nindy Okniafita; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.544

Abstract

This study aims to determinate the effect of management commitment, bureaucratic environment, and the regulatory knowledge on budget absorption related to the procurement of goods/services in the government of Pariaman City. A sample of 88 respondents was determined by using a total sampling technique consisting of heads of fields or staff of the procurement department. Data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that management commitment does not effect budget absorption related to goods/service procurement. Bureaucratic environment has a positive and significant effect on budget absorption related to the procurement of goods/services. Mean while, the regulatory knowledge has no effect on budget absorption related to the procurement of goods/services.
Pengaruh Perencanaan Anggaran dan Lingkungan Birokrasi terhadap Penyerapan Anggaran: Studi Empiris pada Satuan Kerja Perangkat Daerah di Kabupaten Tanah Datar Syaza Furqana; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.546

Abstract

The purpose of this research is to examine the effect of budget planning and bureaucratic environment on budget absorption in the government of Tanah Datar Regency. The population of this research are 24 regional work units in Tanah Datar Regency. The respondents are the head of the office, finance department, asset department and expenditure treasurer. This research used primary data that used questionnaires distributed directly to 96 respondents. The results of this research indicate that 1) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency 2) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency. The contribution of the independent variable in explaining the dependent variable in the amount of 53,5%, while the remaining 56,5% explained by other variables outside the model.
APAKAH RELIGIUSITAS, GENDER, DAN TINGKAT PENDIDIKAN BERPENGARUH PADA PEMBAYARAN ZAKAT? Dian Fitria Handayani; Ade Elsa Betavia; Dewi Pebriyani
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i1.30994

Abstract

This study aims to see the effect of religiosity, gender, ethics and level of education on the payment of zakat. In addition, it also examines the religiosity dimension whether it has a significant effect on zakat payments. This study finds evidence that religiosity and gender have a significant effect on zakat payments, while ethics and education level have no effect on zakat payments. The data used in this study is primary data. The data collection technique used a questionnaire which was distributed to 150 respondents. The sampling technique used is the snowball sampling method.Keywords: Education Level, Gender, Religiosity, Zakat ABSTRAKPenelitian ini bertujuan untuk melihat pengaruh dari religiusitas, jenis kelamin, etika dan tingkat pendidikan terhadap pembayaran zakat. Selain itu juga menguji dimensi religiusitas apakah berpengaruh secara signifikan terhadap pembayaran zakat. Pada penelitian ini menemukan bukti bahwa religiusitas dan gender berpengaruh signifikan dalam pembayaran zakat, sedangkan etika dan tingkat pendidikan tidak berpengaruh dalam pembayaran zakat. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner yang disebar ke 150 responden. Teknik pengambilan sampel yang digunakan adalah metode snowball sampling.Kata Kunci: Gender, Religiusitas, Tingkat Pendidikan, Zakat
Co-Authors Ade Elsa Betavia Anggun Rahma Auwldhani Charoline Cheisviyanny Deviani Deviani Dewi Pebriyani Dewi Pebriyani Famelya Ayuni Fefri Indra Arza Fiola Finomia Honesty Herlina Helmy Lila Afiska Mayar Afriyenti Mega Melati Mia Angelina Setiawan Nayang Helmayunita Nindy Okniafita R.A. Supriyono Sariyanah Sariyanah Syaza Furqana Vanica Serly Vita Fitria Sari Yolandafitri Zulfia