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All Journal Wahana Riset Akuntansi Journal of Biology Education SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Akademi Akuntansi (JAA) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA)
Deviani Deviani
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology 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

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Pengaruh Kompetensi Amil dan Akuntabilitas terhadap Kepercayaan Muzakki pada LAZISMU Payakumbuh Bayu Putra; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.725

Abstract

The problem in this study is that the trust of muzakki in paying their zakat to LAZISMU Payakumbuh is still low. The purpose of this study was to determine the effect of amil competence and accountability on muzakki's trust in LAZISMU Payakumbuh. This type of research is quantitative. The population in this study were all muzakki at LAZISMU Payakumbuh. The population technique used is accidental sampling. Accidental sampling is a sampling technique based on chance. The data analysis technique used the t-test and F-test techniques. Based on the data analysis and discussion that has been described previously, it can be concluded that amil competence has no significant effect on muzakki's trust, this can be seen from the T-test of the Amil competence variable having a significance value of 0.625 > 0.05, thus the first hypothesis in this study was rejected. so that the competence of amil has no significant effect on the level of trust in muzakki and accountability has a significant effect on the trust of muzakk seen from the results of the T test the accountability variable has a significance value of 0.002 > 0.05, thus the second hypothesis in this study is accepted. so that accountability has a significant effect on the level of trust in muzakki.
PENINGKATAN KOMPETENSI PERANGKAT NAGARI KOTO BARU SIMALANGGANG MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS DIGITAL Elvi Rahmi; Aimatul Yumna; Deviani Deviani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17807

Abstract

Provinsi Sumatera Barat menggunakan istilah Nagari untuk menyebut desa, dimana nagari merupakan lembaga pemerintah dan sekaligus merupakan lembaga pemberdayaan masyarakat. Sebagai lembaga kesatuan masyarakat, nagari dituntut untuk mampu melaksanakan pemerintahan yang bersifat good governance. Sesuai UU No.6 tahun 2014, pemerintah desa memperoleh dana 10% dari total anggaran Pemerintah yang harus dikelola untuk program pengembangan desa. Untuk memastikan dana desa ini dimanfaatkan dengan baik, diperlukan suatu sistem pelaporan keuangan desa. Akan tetapi, penelitian sebelumnya menunjukkan bahwa perangkat nagari belum memiliki kompetensi yang belum memadai dalam mengelola dan melaporkan keuangan nagari secara baik dan akuntabel. Kegiatan PKM (Program Kemitraan Masyarakat) ini bertujuan untuk meningkatkan pengetahuan dan ketrampilan perangkat Nagari Koto Simalanggang untuk melakukan pencatatan laporan keuangan dana desa menggunakan aplikasi digital, terutama SISKEUDES. Kegiatan PKM dilaksanakan pada tanggal 5 Agustus 2023 bertempat di Kantor Wali Nagari Koto Baru Simalanggang  Kecamatan Payakumbuh Kabupaten Lima Puluh dihadiri oleh semua perangkat Nagari dan kepala jorong. Jumlah peserta pelatihan sebanyak 12 orang. Metode pelatihan yang diberikan berbentuk bimbingan terpadu, dimulai dengan melakukan pre-test terkait kemampuan peserta mengenai pengelolaan keuangan nagari, kemudian dilanjutkan dengan pemberian materi diselingi tanya jawab dan diskusi. Akhir pelatihan peserta melakukan post-test untuk mengukur peningkatan kompetensi peserta dalam memahami materi pelatihan yang diberikan. Setelah mendapatkan pelatihan dari kegiatan ini, dapat dilihat peningkatkan pemahaman dan ketrampilan perangkat Nagari secara signifikan. Hasil kegiatan PKM ini diharapkan dapat mewujudkan transparansi dan akuntabilitas pengelolaan keuangan desa.
Pengaruh Faktor Politik dalam Pengungkapan Transparansi Informasi Website Pemerintah Daerah: Studi Empiris Kabupaten/Kota Pulau Jawa dan Bali Periode 2017-2020 Mega Mistika; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.825

Abstract

This research aims to determine the effect of political factors such as political strength and political competition level on transparency information of local government websites in Java and Bali. The sampling techniques used was purpose sampling with a total of 122 local government websites using multiple linear regression with the help of IBM SPSS 23 software. This result shows that political strength and political competition level does not affect the transparency of local government. There is no effect on transparency when the pressure from public and political party were high. In addition, people must remain wary of information from local government to hold them accountable.
Pengaruh Kompetisi Politik dan Kekuatan Politik terhadap Transparansi Pengelolaan Keuangan Daerah Fadila Sri Mulyati; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.875

Abstract

This study aims to determine the effect of political competition and political strength on the transparency of district/city regional financial management on the island of Sumatra. This type of research is quantitative research, the type of data using secondary data. The population in this study were 154 districts/cities on the island of Sumatra with a total sample of 125 samples for one year of observation namely 2021. The data analysis technique used in this study was multiple regression analysis. The results of this study are that political strength has a significant negative effect on the transparency of regional/cities on the island of Sumatra in 2021. However, the political competition variable has no effect on the transparency of regional financial management in districts/cities on the island of Sumatra in 2021.
Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia Sindy Putri Nur Rahmadanni; Deviani Deviani
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.23647

Abstract

Purpose: The study aims to examine and analyze the effect of democracy, political strength and local government size on transparency of provincial local government in Indonesia. Methodology/Approach: The study used quantitative methods. The secondary data was collected from provincial local government in Indonesia from 2018 to 2020. Transparency of ptovincial was measured using the result of monitoring and evaluation of public information from the Commission of Information for Indonesia (Komisi Informasi Indonesia). Findings: The study finds that democracy and local government size had a positive effect on transparency of provincial local government in Indonesia and the political strength has no effect on transparency of provincial local government in Indonesia. Practical and Theoritical Contribution/Originality: This study contributes to add insight and knowledge in the field of accounting, especially in public sector accounting about the factors that influence transparency in the local government.
Pengembangan ecoprint talang sarumpun di Nagari Talang Babungo kabupaten Solok Deviani Deviani; Jean Elikal Marna; Mega Asri Zona; Irdha Yusra; Weni Nelmira
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21613

Abstract

Abstrak Nagari Talang Babungo adalah sebuah desa di Kecamatan Hiliran Gumanti, Kabupaten Solok, Sumatera Barat. Nagari Talang Babungo merupakan  nagari yang memiliki bentang alam pertanian dan hutan yang memilki potensi wisata nagari. Selain potensi wisata, Nagari Talang Babungo memiliki produksi kain ecoprint yang merupakan manifestasi dari keindahan Nagari Talang Babungo ke kanvas dalam bentuk kain. Pengembangan Batik Ecoprint merupakan program pengembangan nagari yang di paparkan pada RPJM Nagari Talang Babungo tahun 2021-2026 sebagai potensi nagari yang dikelola melalui Badan Usaha Milik Nagari (BUMNag)Talang Sarumpun dengan menawarkan konsep berbasis pada isu lingkungan dan ekonomi berkelanjutan. Namun demikian, masih banyak permasalah yang ditemui, seperti permasalahan pada proses produksi, pemasaran produk, dan manajemen keuangan. Pada kegiatan pengabdian ini, dilakukan Pelatihan Inovasi Desain Kain Ecoprint Talang Sarumpun. Hal ini dikarenakan motif batik dari bahan baku yang berasal dari alam bisa menjadi kelemahan karena membuat kain ecoprint tidak bisa diproduksi seragam. Namun kegiatan pengabdian ini ingin menjadikan hal tersebut sebagai kekuatan dengan tujuan menjadikan batik ecoprint menjadi unik dan memiliki ciri khas. Ciri khas tersebut sebagai pembeda kain ecoprint Talang Sarumpun dengan ecoprint produksi UMKM lainnya. Selain itu, pelatihan ini juga menghasilkan desain khas yang kemudian menjadi logo yang bisa di aplikasikan pada setiap produk kain ecoprint Talang Babungo. Kata kunci: desain; BUMNag; ecoprint. Abstract Nagari Talang Babungo is a village located in Hiliran Gumanti District, Solok Regency, West Sumatra. Nagari Talang Babungo is a village that has agricultural and forest landscapes which have tourism potential. Apart from tourism potential, Nagari Talang Babungo has eco-print production which is a manifestation of the beauty of Nagari Talang Babungo on canvas in the form of fabric. The development of Ecoprint Fabric is a village development program outlined in the 2021-2026 Nagari Talang Babungo as a village potential which is implemented through the development of BUMNag Talang Sarumpun by offering concepts based on sustainable environmental and economic issues. However, there are still many problems encountered related to production, marketing, and financial management. In this community service activity, Talang Sarumpun Ecoprint Fabric Design Innovation Training was carried out. Batik from raw materials that come from nature can be a weakness because it means that eco-print fabric cannot be produced uniformly, but this can be a strength by highlighting that this is what makes eco-print fabric unique and has distinctive characteristics. This characteristic differentiates Talang Sarumpun eco-print fabric from other ecoprints produced by SMEs. Apart from that, this community service activity also produces a distinctive design which then becomes a logo that can be applied to every Talang Babungo eco-print fabric product. Keywords: design; BUMNag; ecoprint.
Co-Authors Bayu Putra Charoline Cheisiviyanny Dian Fitria Handayani Elvi Rahmi Fadila Sri Mulyati Galuh Fajar Delanno Irdha Yusra Marna, Jean Elikal Mayar Afriyenti Mega Mistika Muhammad Rizal Nugrahaningsih Wahyu Harini, Nugrahaningsih Wahyu Rizky Zikri Sandunaez Sindy Putri Nur Rahmadanni Suci Novalia Supriyanto Supriyanto Trini Wulandari Vita Fitria Sari Weni Nelmira Yolanda Sari Hendra Yolandafitri Zulfia Yumna, Aimatul