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ANALISIS PERBEDAAN KUALITAS AKUNTANSI DAN TATA KELOLA SEBELUM DAN SETELAH PENERAPAN PSAK KONVERGENSI IFRS Neva - Novianti; Daniati Puttri - Puttri
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.781 KB) | DOI: 10.31575/jp.v3i1.120

Abstract

The International financial reporting standard (IFRS) is an international financial reporting standard that aims to make financial reports comparable and have a high level of reliability. Indonesia carried out the full implementation of the term 'coverage' in 2012. Thus, it is expected that the accounting quality will be better after the implementation, as well as the governance practices. This study aims to find out empirically, whether there are differences in accounting quality as measured by earnings quality and accounting conservatism and governance before and after the application of PSAK that refers to IFRS. This research uses companies listed on the Indonesia Stock Exchange, especially consumer groups from 2008 to 2015 (2008-2011 before full adoption of IFRS and in 2012-2015 after full adoption of IFRS). There are 18 companies that fit the criteria. The hypothesis test results show that there is no difference in accounting quality based either on earnings quality or conservatism before and after the implementation of IRFS. However, governance shows a difference between before and after the implementation of IFRS.
Linkage of Entrepreneurial Orientation on Business Performance of Women Entrepreneurs and Mediation Role of Competitive Advantage Fivi Anggraini; Daniati Puttri; Hana Nabila
Jurnal Manajemen dan Kewirausahaan Vol 10, No 1 (2022): June 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v10i1.6745

Abstract

Entrepreneurial orientation is an important mechanism for small and medium enterprises to persist in a dynamic business atmosphere. This study intends to inspect the role of competitive advantage in the connection between entrepreneurial orientation and business performance Small and medium business women entrepreneurs where the population of this study. They were engaged in culinary businesses registered with the Department of Cooperatives SMEs, Padang City, West Sumatra. The random sampling method in a survey method is used in data collection. The Slovin formula with the calculation results of 97 culinary SMEs. This study used the SmartPLS (Partial Least Square) program in analyzing the data and test hypotheses. The results of hypothesis testing showed that competitive advantage significantly affects the connection between entrepreneurial orientation and women's business performance. This study suggests that the women entrepreneurs with entrepreneurial orientation attitudes are to create added value and competitive advantage for the businesses. Hence, their businesses have more advantages than the other similar businesses, which do not have an entrepreneurial orientation attitude.
THE EFFECT OF ABILITY, SOCIO DEMOGRAFI AND SELF EFFICACY ON ENTREPRENEURIAL INTENTION OF MENTAWAI ISLAND INDIGENOUS COMMUNITY Novia Rahmawati; Yeasy Darmayanti; Daniati Puttri
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 17 No 1 (2022): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v17i1.19967

Abstract

This research aims to test the effects of ability, socio demography, self efficacy on entrepreneurial intention of Mentawai Island indigenous community. This research is based on National Labor Force Survey (SAKERNAS) 2014-2016 which describe the number of unemployment, Statement by Regent of Mentawai Island about enterprises in Mentawai Island Regency were more dominated my migrants and foreign workers, Mentawai Island Regency was including in the 122nd underdeveloped regencies in 2015-2019, and development of entrepreneurs is considered as a strategic step in maintaining national economic problems. The number of samples in this study 90 respondents, obtained by using accidental sampling method. Hypothesis testing using multiple regression. Based on testing results in the first hypothesis, it is found out that ability influences significantly on entrepreneurial intention. The second hypothesis shows that socio demography influences significantly on entrepreneurial intension. And the third hypothesis also shows that self efficacy influences significantly on entrepreneurial intension
Pengaruh Jumlah Wajib Pajak dan Jumlah Surat Pemberitahuan terhadap Penerimaan Pajak Penghasilan (Studi Empiris pada KPP Pratama Bukittinggi Periode 2014-2016) Sri Amanah; Popi Fauziati; Daniati Puttri
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 2, No 1 (2018): JSHP (Jurnal Sosial Humaniora dan Pendidikan )
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v2i1.285

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jumlah wajib pajak dan jumlah surat pemberitahuan terhadap penerimaan pajak penghasilan. Jenis data yang digunakan adalah data sekunder. Sumber data dalam penelitian ini yaitu data yang berasal dari Kantor Pelayanan Pajak Pratama Kota Bukittinggi. Penelitian ini menggunakan data bulanan mulai Januari 2014 sampai Desember 2016 sebanyak 36 bulan. Teknik analisis data yang digunakan adalah analisis regresi lenear berganda, dengan variabel dependen penerimaan pajak penghasilan, dan variabel independen adalah jumlah wajib pajak dan jumlah surat pemberitahuan. Hasil penelitian menunjukkan bahwa, secara simultan membuktikan bahwa jumlah wajib pajak dan jumlah surat pemberitahuan berpengaruh terhadap penerimaan pajak penghasilan, secara parsial menunjukkan bahwa jumlah wajib pajak berpengaruh terhadap penerimaan pajak penghasilan, sedangkan jumlah surat pemberitahuan tidak berpengaruh terhadap penerimaan pajak penghasilan.
STUDENT PERCEPTIONS ON THE ACADEMIC STAFF SERVICE QUALITY AT BUNG HATTA UNIVERSITY INDONESIA Yeasy Darmayanti; Daniati Puttri; Neva Novianti; Siti Rahmi; Suryadimal Suryadimal; Nor Azilah Husin
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.21022

Abstract

Optimizing services to students is an important aspect that must be managed seriously by all tertiary institutions. Moreover, with the PT-BHMN regulation, state universities also play a role like private universities in reaching the number of students. Therefore, service is one of the key factors and promotional media for prospective students in choosing a tertiary institution. In this study, we investigated student perceptions of the service quality of academic staff at Bung Hatta University. Data was collected from 488 students. Sample data were statistically analyzed using the modified Servqual model using 6 dimensions (ie: physical evidence, reliability, responsiveness, assurance, empathy, information systems). The findings reveal that the responsive tangibles dimension shows the highest negative gap, while the reliability dimension has the lowest negative gap among all dimensions. So the conclusion is that overall improvements must be made in order to be able to provide optimal service for users of educational services, especially in West Sumatra, Indonesia.
ANALISIS POTENSI PENERIMAAN PAJAK DAERAH KOTA BUKITTINGGI Daniati Puttri
Jurnal Apresiasi Ekonomi Vol 4, No 1 (2016)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.739 KB) | DOI: 10.31846/jae.v4i1.148

Abstract

The purpose of this research is to examine and analyze the potential tax revenue of Bukittinggi. To determine the revenue potential requires a research data using time series. Research using time series will help see how potential acceptance of any local taxes. The research used descriptive method quantitative and quanlitative, the research sources by collecting data, presenting and explaining the data through the numbers. Analysis by calculation of the potential local tax revenues based on the potential of the area, realization of acceptance, make comparisons with the regulations, see trend growth and how the projections in the future. The results found out of 11 (eleven) types of local taxes stipulated in Law No. 28 of 2009, which has been levied by the Bukittinggi as much as eight (8) types of local taxes. Potential local tax revenue of Bukittinggi in 2015 were mainly derived from hotel taxes. Keywords: Local Tax Revenues, Potential of local tax, Projections
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI MAHASISWA FAKULTAS EKONOMI UNIVERSITAS BUNG HATTA UNTUK BERWIRAUSAHA Daniati Puttri; Nailal Husna
Jurnal Apresiasi Ekonomi Vol 4, No 3 (2016)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.112 KB) | DOI: 10.31846/jae.v4i3.163

Abstract

This research was conducted at the Faculty of Economics, University of Bung Hatta Padang. The population included all students of S1 of Economics Faculty in Bung Hatta University who have completed the enterpreuneurship course in uneven semester 2015/2016. The sampling method used was convenience sampling that samples were close by and can be found easily that appropriate to this study, it has acquired as many as 150 respondents. Results of hypothesis testing were a family background did not affect the intentions Faculty of Economics University of Bung Hatta to entrepreneurship. While personality traits significantly influence to the entrepreneurial intentions on the students of the Economics Faculty in Bung Hatta University. Key Words: Family Background, Marks of Personality and Entrepreneurship Intention
Behavioral Intention to Use FinTech in Millennial Generation (Extension of TAM Model) Yuhelmi Yuhelmi; Daniati Puttri; Ice Kamela; Febriani Febriani; Nadia Safitri; Nurhuda Nurhuda
Jurnal Manajemen Universitas Bung Hatta Vol. 19 No. 1 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i1.24321

Abstract

This research aims to analyze the Behavioral Intention of the Millennial Generation in using FinTech as a payment platform and the factors that influence it by extending the TAM model. The extension variables of the TAM model are Trust, Habit, and Perceived Risk. The population in this study consisted of 521 Millennial generation respondents using purposive sampling. The analytical method used is the Structural Education Model (SEM) using Smart PLS. The research results found that the TAM model is a strong model for behavioral intentions to use FinTech, where Behavioral Intention to use FinTech is influenced by Perceived Ease of Use, Perceived usefulness, and Attitude. The findings for the extension variable are that Habit has a positive effect on behavioral intention to use FinTech, while Perceived Risk and Trust have no effect on behavioral intention or attitude in using FinTech