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Telaah Kualitatif Model Penerapan, Pelaporan dan Pemeriksaan Green Accounting Pada Perusahaan Afni, Zalida; Meuthia, Reno Fithri; Zahara, Zahara; Rahmayani, Rezkia
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.20794

Abstract

Abstract. This study aims to examine the model of applying, reporting and examining green accounting at the PT PLN (Persero) unit, UPK Bukittinggi. This study uses four progressive stages, namely environmental awareness, environmental involvement, environmental reporting, and environmental audit according to the stages in the study of Teoh and Thong (1984). This research also describes the Limited Liability Company policy which is able to encourage companies to carry out corporate social and environmental responsibility. This research is a descriptive qualitative research with case study method. Data obtained by interview and documentation techniques. The results of this study indicate that PT PLN (Persero) UPK Bukittinggi has an awareness of social and environmental responsibility. Implementing corporate social and environmental responsibility is known as CSR. The policies governing Limited Liability Companies are able to encourage the involvement of PT PLN (Persero) UPK Bukittinggi on social responsibility. Hydroelectric activities under the auspices of PT PLN (Persero) UPK Bukittinggi and CSR activities carried out are considered to have contributed to environmentally friendly industrial policies.Keywords. green accounting; environmental, corporate social responsibility Abstrak. Penelitian ini bertujuan untuk menelaah model penerapan, pelaporan dan pemeriksaan  green accounting pada unit PT PLN (Persero) yaitu UPK Bukittinggi. Penelitian ini menggunakan empat tahapan progresif yaitu environmental awarness, environmental involvement, environmental reporting, dan environmental audititng sesuai tahapan pada penelitian Teoh and Thong (1984). Penelitian ini juga mendeskripsikan kebijakan Perseroan Terbatas mampu mendorong perusahaan untuk melaksanakan tanggung jawab sosial dan lingkungan perusahaan. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metode studi kasus. Data diperoleh dengan teknik wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa PT PLN (Persero) UPK Bukittinggi memiliki kesadaran untuk melakukan tanggung jawab sosial dan lingkungan. Pelaksanakan tanggung jawab sosial dan lingkungan perusahaannya dikenal dengan istilah CSR. Kebijakan yang mengatur Perseroan Terbatas mampu mendorong keterlibatan PT PLN (Persero) UPK Bukittinggi terhadap tanggung jawab sosial. Aktivitas PLTA yang dinaungi oleh PT PLN (Persero) UPK Bukittinggi dan kegiatan CSR yang dilakukan dianggap telah turut andil dalam kebijakan industri ramah lingkungan.Kata Kunci. green accounting; environmental; tanggung jawab sosial perusahaan
Perancangan Struktur Metode Student Centre Learning (SCL) Dalam Mata Kuliah Sistem Akuntansi Dengan Kurikulum Berbasis Kompetensi (KBK) Zahara; Afni, Zalida
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.103

Abstract

This research porpuse to design the structure of Student Centre Learning (SCL) methode in accounting system subject that use curriculum based on competency. This is an action research in accounting system study at accounting departement of Padang State Polytechnic. This research uses Kemmis dan Mac Tanggart model which is devided in 5 steps that are: 1. Planning, 2. Action&Observation, 3. Reflecting&Replanning, 4. Action&Observation and 5. Reflecting. The application of SCL metode in accounting system study will be evaluated based on the score of studying observation, student respons and student score academic in accounting system. The observation and student respons questioners are measured by Linkert scale for 5 level as well as student academic score there are: 5=A=Very Good, 4=B=Good, 3=C=Enought, 2=D=Bad, and 1=E=Very Bad. All of score data will be process by SPSS package program to define the appropriateness of SCL methode for accounting system subject. This research is still going on to the second step. There are 5 SCL model that chosen as the result of the first step research (planning) i.e. Small Group Discussion, Discovery Learning, Role Play, Contextual Instruction dan Problem Based Learning.
Pick-Up Savings System to Improve the Financial Management Capabilities of Village Communities: Analysis of The Role of Village-Owned Enterprises Eka SISKAWATI; Meri YULIA; Zahara ZAHARA
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.112

Abstract

The business entity owned by the Village, as an economic institution at the village level, established to improve the economic welfare of the village community. One of the efforts made is to increase awareness behavior in saving. The behavior of villagers in saving is often still short-term oriented, so most villagers have not been able to manage finances to anticipate their financial problems in the future. Therefore, research on the role of BUMDes as a village-scale economic institution in improving the financial management capabilities of the village community is very important to do. The purpose of this research is to find out how the role of business entities have in improving the financial management capabilities of the community through savings products with a savings pick-up system. This research uses a qualitative approach with case study methods in Village Owned Enterprises (BUMDes) Pakandangan Emas. Data collection techniques are conducted through interviews and observations in the field. This research found that Unit sharia savings business in BUMDes Pakandangan Emas can shape people's behavior in long-term financial management. This behavior is formed mainly through a savings system that is directly picked up to the community.
The Portrait Of Good Governance Implementation Onto Padang City Government In The Development Of Sustainable Tourism Eka SISKAWATI; Zahara ZAHARA; Haniva Dela GUSTA
Journal of Tourism Economics and Policy Vol. 1 No. 1 (2021): Journal of Tourism Economics and Policy (April - July 2021)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v1i1.148

Abstract

This article describes on how the implementation of good governance is carried out by Padang City Government in sustainable tourism management. This research is aimed to (1) Overseeing the good governance implementation in Padang City Government in term of the development of sustainable tourism destinations. (2) Analyzing the sustainable tourism management viewing it from agency theory by using three approaches of agency relationship; the relationship between executive and legislative; the relationship between legislative and public; and the relationship in budgeting context. It is a qualitative descriptive research, and performed in Padang City Culture and Tourism Office. More over, data collection utilizes observation, interview, and documentation. The good governance principle employed in this research are accountability, participation, and transparency. The result shows that the implementation of good governance at Padang City Culture and Tourism Office has been achieved well. It is as a result of the agency relationships occured within local government; the relationship with the executive in the role of Culture and Tourism Office, with the legislative in the role of Padang City Mayor, and with public as the community.
Pengaruh Pengetahuan Etika, Religiusitas, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi pada Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang) Nindy Wijayanti; Zahara; Hidayatul Ihsan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.595 KB) | DOI: 10.30630/jabei.v1i1.11

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Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan etika, religiusitas, dan love of money terhadap persepsi etis mahasiswa akuntansi. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data dalam menggunakan data primer dengan cara memberikan kuesioner kepada responden. Populasi penelitian ini adalah mahasiswa akuntansi perguruan tinggi di Kota Padang. Sampel yang digunakan sebanyak 135 responden. Metode pengumpulan sampel menggunakan convenience sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda, dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa pengetahuan etika, religiusitas, dan love of money berpengaruh positif terhadap persepsi etis mahasiswa akuntansi.
Faktor-Faktor Yang Memengaruhi Perilaku Penggunaan Fitur PayLater pada Aplikasi Shopee (SPayLater) Dengan Model UTAUT2 Oca Amartya Awdes; Firman Surya; Zahara
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 (326.207 KB) | DOI: 10.30630/aista.v1i2.13

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This study aims to determine the factors that can influence the behavior of using the paylater feature in the Shopee application (SPayLater) using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model. The factors used in this study are performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habits. Respondents of this study were Politeknik Negeri Padang students who used the paylater feature in the Shopee application (SPayLater). The data used is primary data obtained using a survey technique by distributing online questionnaires via google form. Analysis of research data using multiple linear regression analysis with the help of the IBM SPSS version 25 program. The results showed that performance expectancy and habits had a positive effect on the behavior of using the Paylater feature on the Shopee application (SPayLater), while the factors of effort expectancy, social influence, facilitating conditions, hedonic motivation, and price value do not have a positive effect on the behavior of using the paylater feature on the Shopee application (SPayLater ).
Pengaruh Motivasi, Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) Helni Rahma Fitri; Zahara; Ulfi Maryati
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 (295.894 KB) | DOI: 10.30630/aista.v1i2.19

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Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, biaya pendidikan dan lama pendidikan terhadap minat mahasiswa akuntansi untuk mengikuti Pendidikan Profesi Akuntansi (PPAk). Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer dengan cara memberikan kuesioner kepada responden. Populasi penelitian ini adalah mahasiswa akuntansi perguruan tinggi di Kota Padang. Sampel yang digunakan sebanyak 142 responden. Metode pengambilan sampel pada penelitian ini menggunakan convenience sampling. Teknik analisis yang digunakan adalah regresi linear berganda yang diolah dengan bantuan program IMB SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel motivasi karir, motivasi kualitas dan lama pendidikan berpengaruh dan signifikan terhadap minat mahasiswa akuntansi untuk mengikuti PPAk, sedangkan variabel motivasi ekonomi dan biaya pendidikan tidak berpengaruh terhadap minat mahasiswa akuntansi untuk mengikuti PPAk
"Not a lot of benefits, but you can survive”, the role of technology in micro business resilience during the Covid-19 pandemic Diah Gandoriah; Eka Siskawati; Zahara; Oladokun Nafiu Olaniyi
Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.059 KB) | DOI: 10.55980/esber.v1i2.32

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The existence of the Indonesian MSME group is recognized as the backbone of national economic development. However, the limited resources of MSME actors are a challenge for MSME actors in adjusting to environmental changes and adapting to the digital technology used. Therefore, this study aims to see and explore the acceptance model of digital technology in the resilience of micro-enterprises in the city of Padang. This research is a non-positivism research with a phenomenological design. The object of this research is micro-enterprises in the city of Padang, selected purposively with snowball sampling. Data was collected by means of in-depth interviews and naturalistic observations. The results of this study found that digital technology helps micro-enterprises to survive during the COVID-19 pandemic. In addition, the cost of implementing the technology tends to be more economical. The use of technology is able to create a wider target market. This research provides an understanding of the role of digital technology in maintaining the resilience of micro-enterprises during the COVID-19 pandemic.
Social Computing: A Model of Technology Acceptance to Maintain Micro Enterprise Business During Covid-19 Zahara Zahara; Diah Gandoriah; Shalu Kumari; Eka Siskawati
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.296 KB) | DOI: 10.55980/esber.v1i3.59

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MSMEs are entrepreneurship growth channels whose existence is recognized as the backbone of national economic development. However, not all MSMEs use technological developments in their business processes. Weak individual skills and expertise as a result of weak mastery of Science and Technology (IPTEK) in a general sense and technological mastery of related products and services in a specific sense. This has an impact on the acceptance of MSME actors for the existence of technology for business continuity, therefore this study aims to see how social computing can affect the technology acceptance model by micro-entrepreneurs in maintaining business. This research is a qualitative research with a phenomenological design. The object of this research is the five people of Padang City micro-entrepreneurs, selected purposively with snowball sampling . Data was collected by means of in-depth interviews and naturalistic observations. This study uses data triangulation to test the validity of the data. The results of this study found that technological efficiency can improve business performance. Besides, the use of technology is able to make the effectiveness of business continuity. The use of technology is also user-friendly when used by users. This study provides implications regarding social computing that occurs between business actors and technology adoption that affects business actors in accepting technology for business resilience.
Analisis Tingkat Minat Masyarakat Pekanbaru Terhadap Mobile Banking BNI Menggunakan Pendekatan TAM Ilham Aulia Aldrin; Zahara Zahara; Josephine Sudiman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.152

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This study aims to determine the level of public interest in using BNI Mobile Banking in Pekanbaru City. This research is supported by the Technology Acceptance Model (TAM) theory, while the variables used are perceived ease of use and perceived usefulness as independent variables, while BNI Mobile Banking user interest is the dependent variable. The population in this study were users of the BNI Mobile Banking application in Pekanbaru City and sampling was carried out using a non-probability sampling method with a method of determining the number of samples, namely using the lemeshow formula used to calculate samples with unknown populations. This study uses a quantitative approach with multiple linear regression analysis methods with a total of 100 respondents. This research data collection was carried out by distributing questionnaires online. The results of this study indicate that perceived ease of use has a positive and significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City and perceived usefulness has no significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City.