Articles
<![CDATA[Pengaruh Konteks Profesional terhadap Penalaran Moral Mahasiswa Akuntansi ]]>
<![CDATA[Indrayeni Indrayeni]]>;
<![CDATA[Riani Sukma Wijaya]]>;
<![CDATA[Yessi Yunelia Rahmi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[ABSTRACT The aims of the study is to empirically examine the effect of the professional context on the moral reasoning of accounting students. The professional context consists of auditing and accounting firms. This research is a 2x1 between-subject experiment. Participants of this experiment are accounting students who have taken audit courses at private universities in the city of Padang. To determine differences accounting students of moral reasoning in the context of auditing and corporate accounting is ANOVA. The results show that theres are differences in the moral reasioning of accounting students in the context of auditing and corporate accounting. Statistical results also show that student moral in the audit is higher than students in the corporate accounting. This research provides implications that involve business ethics education integrated in each accounting course so as to facilitate students in making decisions in the face of ethical dilemmas. ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh konteks profesional terhadap penalaran moral mahasiswa akuntansi. Konteks profesional dibagi atas dua yaitu audit dan akuntansi perusahaan. Penelitian ini merupakan penelitian eksperimen 2x1 between-subject. Partisipan yang akan mengikuti eksperimen ini adalah mahasiswa akuntansi yang telah mengambil mata kuliah audit pada perguruan tinggi swasta yang ada di Kota Padang. Alat analisis yang digunakan untuk mengetahui perbedaan penalaran mahasiswa akuntansi dalam konteks audit dan akuntansi perusahaan adalah ANOVA. Hasil pengujian hipotesis menunjukkan bahwa terdapat perbedaan penalaran moral mahasiswa akuntansi dalam konteks audit dan akuntansi perusahaan. Hasil statistik juga menunjukkan bahwa penalaran moral mahasiswa dalam konteks audit lebih tinggi daripada mahasiswa dalam konteks akuntansi perusahaan. Penelitian ini memberikan implikasi berupa pentingnya pendidikan etika bisnis yang diintegrasikan dalam setiap matakuliah akuntansi sehingga memudahkan mahasiswa mengambil keputusan dalam menghadapi dilemma etis]]>
<![CDATA[Pengaruh Narsisme dan Empati dalam Pengambilan Keputusan Etis Pada Mahasiswa Akuntansi ]]>
<![CDATA[Riani Sukma Wijaya]]>;
<![CDATA[Indrayeni Indrayeni]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 23 No 1 (2021): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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DOI: 10.47233/jebd.v23i1.211
<![CDATA[The aims of the study is to test empirically the effect of narcissism and empathy in accounting students' ethical decisions. Narcissism is a behavior that shows a very high self-love. Narcissism in this study used The Phares and Erskine Cells Test developed by Phares and Erskine (1984). Empathy is a person's ability to understand the needs of others and society. The study used accounting students in the city of Padang. In determining the effect of narcissism and empathy in decision making, researchers used the case used by Frank (2004). This study uses independent-samples t-test to determine differences in the level of narcissism and empathy in accounting and management students in making ethical decisions. The results showed that there was no difference in the level of narcissism between accounting and management students, but there were differences in the level of empathy between accounting and management students in making ethical decisions. This research is expected to contribute to ethical decision making among accounting students in later work practices. ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh narsisme dan empati dalam pengambilan keputusan etis mahasiswa akuntansi. Narsisme merupakan perilaku yang menunjukkan adanya kecintaan pada diri sendiri yang sangat tinggi. Narsisme dalam penelitian ini menggunakan The Phares and Erskine Selfism Test yang dikembangkan oleh Phares dan Erskine (1984). Empati merupakan kemampuan seseorang memahami kebutuhan orang lain dan masyarakat. Penelitian menggunakan mahasiswa akuntansi yang ada di kota Padang. Dalam menentukan pengaruh narsisme dan empati dalam pengambilan keputusan, peneliti menggunakan kasus yang digunakan oleh Frank (2004). Penelitian ini menggunakan alat independent-samples t-test untuk mengetahui perbedaan tingkat narsisme dan empatisme mahasiswa akuntansi dan manajemen dalam pengambilan keputusan etis. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan tingkat narsisme diantara mahasiswa akuntansi dan manajemen, namun terdapat perbedaan tingkat empati diantara mahasiswa akuntansi dan manajemen dalam pengambilan keputusan etis. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengambilan keputusan etis diantara mahasiswa akuntansi dalam praktek kerja nantinya.]]>
<![CDATA[PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA BADAN USAHA MILIK NAGARI MITRA PALALUAR MADANI ]]>
<![CDATA[Indrayeni .]]>;
<![CDATA[Fitria Rahmi]]>;
<![CDATA[Rahmaita .]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Multidisiplin Vol 2 No 3 (2019): Juni ]]>
Publisher : <![CDATA[LPPM Universitas Abdurrab ]]>
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DOI: 10.36341/jpm.v2i3.802
<![CDATA[Badan usaha milik nagari dibangun untuk meningkatkan perekonomian masyarakat yang terdapat di pedesaan. Hal tersebut tertuang dalam UU No 6 Tahun 2014 tentang Desa pasal 23, bahwa badan usaha ini didirikan untuk memenuhi kebutuhan usaha-usaha skala mikro yang dijalankan oleh pelaku usaha ekonomi desa. Badan Usaha Milik Nagari Mitra Palaluar Madani didirikan untuk menjawab kebutuhan ini. BUMNag Mitra Palaluar Madani merupakan badan usaha yang bergerak dibidang keuangan dengan memberikan kredit berupa simpan pinjam kepada pelaku bisnis mikro yang terdapat di daerah Palaluar. Pelatihan penyusunan laporan keuangan pada Bumnag Mitra Palaluar Madani dilakukan untuk membantu menyediakan informasi yang andal bagi pihak-pihak yang berkepentingan terhadap Bumnag tersebut sebagai bentuk akuntabilitas publik. Laporan keuangan yang harus disediakan berupa neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas dan catatan atas laporan keuangan. Kegiatan pelatihan ini telah diikuti oleh peserta sebanyak 14 orang. Kegiatan ini dilakukan memberikan pelatihan tentang penyusunan laproan keuangan yang baik sesuai dengan standar akuntansi yang berlaku yaitu SAK ETAP. Selama pelatihan diketahui bahwa laporan keuangan yang disusun oleh Bumnag belum berdasarkan standar yang berlaku. Disamping itu, laporan keuangan yang dibuat hanya laporan laba rugi dan neraca, sedangkan laporan arus kas dan laporan perubahan ekuitas belum dibuat oleh Bumnag tersebut.]]>
<![CDATA[Pengaruh E-Commerce, Self Efficacy Dan Sistem Informasi Akuntansi Dalam Pengambilan Keputusan Berwirausaha ]]>
<![CDATA[Muhammad Taufiq]]>;
<![CDATA[Indrayeni Indrayeni]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 1 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i1.423
<![CDATA[This study aims to obtain evidence regarding the effect of E-Commerce, Self-Efficacy and the use of accounting information systems on accounting student decision making for entrepreneurship.The data used is secondary data distributed to accounting students at Dharma Andalas University with a sample of 155 that selected based on purposive sampling. The data analysis technique is multiple linear regression. Based on the statistical tested, the results showed that self-efficacy and the use of accounting information systems influenced students' decisions to become entrepreneurs, while e-commerce did not affect students' decisions to become entrepreneurs. This research is expected to contribute to students in making decisions in entrepreneurship. Thus, they further improve their self-ability and accounting knowledge to become successful entrepreneurs.]]>
<![CDATA[Analisis Implementasi Standar Akuntansi Pemerintah Berbasis Akrual pada Dinas Pariwisata Kota Solok ]]>
<![CDATA[Muhammad Nikko Prasetya]]>;
<![CDATA[Indrayeni Indrayeni]]>
<![CDATA[ Borobudur Accounting Review Vol. 1 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bacr.4968
<![CDATA[This study aims to determine the application of accrual-based government accounting standards at the Solok City Tourism Office. The method used is descriptive qualitative. The results showed that the City of Solok Tourism Office began to apply an accrual basis to accounting in 2018. This is due to the lack of competent human resources at the agency. At this time, the City of Solok Tourism Office has not fully used SIMDA. The Dinas still uses a manual system for recording. Not optimal use of SIMDA is due to inadequate network at the agency. This research is expected to contribute to the application of accrual accounting to the government. With many obstacles encountered in implementing accrual basis in government, it is necessary for the government to prepare competent human resources and provide more training to these human resources so that the implementation of accrual accounting in the government becomes even better.]]>
<![CDATA[Dampak Philantrophy Dalam Memoderasi Kinerja Perusahaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Ratnawati Raflis]]>;
<![CDATA[Enny Arita]]>;
<![CDATA[Indrayeni Indrayeni]]>;
<![CDATA[Rahmaita Rahmaita]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 1 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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DOI: 10.47233/jebd.v25i1.771
<![CDATA[This Maximizing corporate value is a company's long-term goal that can be realized by maximizing shareholder value. The one of way that can be used to maximize firm value is by optimizing financial performance, which is usually proxied by financial ratios. Furthermore, these financial ratios include ROE, ROA, which can describe how successful management is in managing the company. This study aims to examine the effect of return on equity (ROE) and return on assets (ROA) on the firm value. Furthermore, due to the inconsistency of the research results obtained through previous research, the researcher added Philanthropy as a moderating variable. With the addition of the phianthropy variable, it is hoped that it will strengthen the influence of the independent variables on the firm value. The data collection method uses purposive sampling on consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). which has published financial reports for the period 2018-2020. Methods of data analysis using multiple linear regression test and Moderated Linear Regression (MRA). In this study, it was found that Phylantrophy was able to moderate by strengthening the effect of ROE on the firm value significantly. ABSTRAK Memaksimalisasi nilai perusahaan merupakan tujuan jangka panjang perusahaan yang dapat diwujudkan dengan pemaksimalan nilai pemegang saham. Salah satu cara yang dapat digunakan memaksimalkan nilai perusahaan dengan mengoptimalkan Kinerja keuangan yang biasanya diproksikan dengan rasio keuangan. Selanjutnya rasio-rasio keuangan tersebut diantaranya adalah ROE, ROA , dapat menggmbarkan seberapa berhasilnya manajemen mengelola perusahaan. Penelitian ini bertujuan untuk menguji pengaruh return on equity (ROE) dan return on asset (ROA) terhadap nilai perusahaan . Selanjutnya karena adanya ketidakkonsistnan hasil penelitian yang di dapatkan melalui penelitian terdahulu maka peneliti menambahkan Philantrphy sebagai variabel moderating. Dengan adanya penambahan variabel phiantrophy ini di harapkan dapat memperkuat kuat pengaruh variabel independen terhadap nilai perusahaan . Metode pengumpulan data menggunakan purposive sampling pada perusahaan sektor Consumer Cyclicals yang tercatat dalam Bursa Efek Indonesia (BEI). yang telah menerbitkan laporan keuangan periode 2018-2020. Metode analisis data menggunakan uji regresi linear berganda dan Moderated Regresion Linear (MRA). Pada Penelitian ini di dapatkan Phylantrophy mampu memoderasi dengan memperkuat pengaruh ROE terhadap nilai perusahaan secara signifikan]]>
<![CDATA[Penyusunan Laporan Keuangan Sebagai Dasar Perhitungan Pajak Bagi Umkm Lubuk Minturun ]]>
<![CDATA[Indrayeni Indrayeni]]>;
<![CDATA[Ratnawati Raflis]]>;
<![CDATA[Enny Arita]]>;
<![CDATA[Ingra Sovita]]>;
<![CDATA[Khadijah Ath Thahirah]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Dharma Andalas Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jpmda.v2i1.768
<![CDATA[Micro, small and medium enterprises have an important role for a country's economic growth. However, MSMEs are still unable to keep financial records properly. With good records, MSMEs will be able to compile financial reports as a basis for calculating income tax. In order to help MSMEs in Lubuk Minturun in compiling financial reports and calculating taxes, the Unidha Accounting S1 lecturer team carried out PkM activities. The number of participants who took part in this activity were 20 participants who came from various business actors. It is known that 80% of participants have not recorded their business, so they cannot calculate their business tax. One of the obstacles faced by most MSMEs is the low level of education of MSME actors, limited entrepreneurial and management competencies. Through this community service activity, it is hoped that it can help MSME actors to gain understanding and knowledge in compiling financial reports in accordance with applicable accounting standards, so that MSME actors can calculate their income tax.]]>
<![CDATA[Literasi Perencanaan Keuangan Syariah Pada Mahasiswa Program Studi Ekonomi Islam UIN Syech M. Djamil Djambek Bukittinggi ]]>
<![CDATA[Khadijah Ath Thahirah]]>;
<![CDATA[Indrayeni Indrayeni]]>;
<![CDATA[Rahmaita Rahmaita]]>;
<![CDATA[Dedi Fernanda]]>;
<![CDATA[Rita Srihasnita RC]]>;
<![CDATA[Maivalinda Maivalinda]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Dharma Andalas Vol 2 No 1 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jpmda.v2i1.1017
<![CDATA[This Community Service Program aims to provide awareness to the public, especially students, of the importance of planning and managing finances according to sharia. Especially in this day and age, we are faced with various conveniences in spending money, lifestyles are increasingly binding on society so that they can easily fulfill their needs and desires. Debt has become very commonplace. So that all transactions tend to be carried out using the convenience of credit financing which causes a lot of people and even students to be in debt through online loans. This should be an important concern for students so they are not easily snared by the temptation of usury. So, it takes awareness from students to start managing their finances and this starts with personal finance. In this Community Service Program, we will provide an explanation of how to manage personal finances in an Islamic manner and will also provide training on how to prepare daily cash flow reports and personal financial notes.]]>
<![CDATA[Pengaruh Latar Belakang Pendidikan, Pengetahuan Akuntansi Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan (Pada Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Sumatera Barat) ]]>
<![CDATA[Suci Az Zahra Zahra]]>;
<![CDATA[Indrayeni Indrayeni]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jakbs.v1i3.155
<![CDATA[This study aims to determine the effect of educational background, accounting knowledge and work experience on the quality of financial reports at the Regional Financial and Asset Management Agency of West Sumatra Province The population in this study were all employees of the Regional Financial and Asset Management Agency of West Sumatra Province with a total of 76 people. The sampling method used is the census taking technique or known as saturated sampling. The data analysis techniques used are descriptive statistical analysis, Data Quality Test, Classical Assumption Test, Multiple Linear Regression Test, Hypothesis Test, Coefficient of Determination. The research results show that educational background does not partially have a significant effect on the quality of financial reports. Accounting knowledge partially has a significant effect on the quality of financial reports. Work experience partially has a significant effect on the quality of financial reports. Educational background, accounting knowledge and work experience simultaneously influence the quality of financial reports at the Regional Financial and Asset Management Agency of West Sumatra Province]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan ]]>
<![CDATA[Uci Ardila Putri Putri]]>;
<![CDATA[Indrayeni Indrayeni]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengarahi struktur modal perusahaan yaitu profitabilitas, likuiditas, struktur aset dan ukuran perusahaan terhadap strukutr modal. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2018-2022. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah pusposive sampling dimana sampel dipilih atas dasar pertimbangan atau kriteria tertentu sehingga diperoleh sampel penelitian sebanyak 127 data observasi dari 26 perusahaan yang memiliki variabel lengkap dalam masa penelitian. Metode pengolahan data yang digunakan adalah anasisis statistik deskriptif, uji normalitas, uji multikolineritas, uji heteroskedasitas, uji autokorelasi, uji T dan uji koefesien determinasi. Hasil menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal, likuiditas berpengaruh negatif dan signifikan terhadap strukutr modal, struktur aset tidak berpengaruh terhadap strukutr modal, dan ukuran perusahaan tidak berpengaruh terhadap struktur modal.]]>
