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Khanti Listya
Politeknik Negeri Medan
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Learning Results and Online Learning Activities of Accounting Students During the Covid-19 Pandemic Khanti Listya
Jurnal Scientia Vol. 10 No. 1 (2021): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.013 KB) | DOI: 10.35337/scientia.Vol10.pp62-69

Abstract

The Covid-19 pandemic that occurred greatly affected various activities in various fields, one of which was education. One of the most felt impacts is the change in the education system from face-to-face to online system. This study aims to determine accounting students' learning outcomes and online learning activities during the Covid-19 pandemic at Universitas Al Azhar. The subjects in this study were students majoring in accounting, amounting to 54 people. In this study, researchers surveyed to collect data. In addition to conducting surveys, researchers also made observations during online learning to find out the learning activities carried out by students. From the results of the study and observation, the next researcher conducted interviews with the research subjects. Based on the study results, it is known that online learning carried out by Accounting students at Universitas Al Azhar uses various supporting applications such as WhatsApp, Google Classroom, Google Meet, and Zoom. Online learning outcomes are assessed using the GPA as a reference for assessment. Based on the GPA obtained by students, it is known that there was an increase in student learning outcomes wherein the even semester of the 2019/2020 Academic Year the average GPA was 3.44 to 3.51 in the odd semester of the 2019/2020 Academic Year. In contrast to student learning outcomes which have increased, online learning activities for Accounting students during the Covid-19 Pandemic at the University are just the opposite. From the observations, it was found that the learning activities of accounting students during the Covid-19 pandemic at Universitas Al Azhar were 9 students in the active category, 15 students in the moderately active, 11 in the less active, and 19 students in the inactive. Furthermore, based on observations, it is known that the online learning activities of accounting students during the Covid-19 pandemic at Universitas Al Azhar have not been suitable, where the average student activity score is less than 23, which is 16.61. Based on the moderate activity of 16.61, it is known that the learning activities of Accounting students at Al Azhar University during the Covid-19 pandemic were less active. Based on the interviews, it is known that students, online learning activities of Accounting students experience many obstacles, including the difficulty of the internet network, limited internet quota, and lack of facilities such as laptops and computers. With these many obstacles, of course, it will affect student activities in following online learning. In addition, accounting students at Universitas Al Azhar focus more on listening to what the lecturers say in the online learning process. Students do not ask a lot of questions or provide feedback when learning activities take place. Learning activities tend to be one-way, where the lecturer is the only source in the online learning process.
Internal Control System Of Cash Receiving And Cash Expenditure In Bimbingan Belajar Primagama Tanjung morawa Khanti Listya Listya; Sri Liniarti; Rizky Surya Andhayani Nasution
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Large companies usually have good internal controls, while small companies, SMEs, and franchises typically ignore the importance of internal control. One of the business units with a small income volume is tutoring. Primagama is one of the most significant national mentors in Indonesia. Components of internal control consist of an integrated Prima Edu system, auditor participation, operating management style, and organizational structure. Auditor role in auditing operational financial statements and monitoring effectiveness control internals. The operating management style at Primagama Tanjung Morawa is a decentralized management operating style. The organizational structure is used to separate responsibilities and authorities explicitly in each section to prevent fraud in carrying out its functions. The internal control of cash receipts carried out at Primagama Tanjung Morawa has been going well. Still, two elements are not following the theory of internal control, according to Mulyadi. Overall, it is good because there is already a separation of functions in cash receipts and virtual accounts when students deposit tutoring fees. Internal control of cash expenditure carried out at Primagama Tanjung Morawa is not following the theory of internal control of cash dexpenditure according to Mulyadi.
Persepsi mahasiswa terhadap minat dalam melanjutkan Profesi Akuntan: studi kasus mahasiswa Universitas Al-Azhar Medan Putri Yadinda Kartika Sari; Sri Wardany; Khanti Listya
JURNAL WIDYA Vol. 3 No. 1 (2022): Jurnal Widya, April 2022
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v3i1.50

Abstract

Penelitian ini menggunakan metode literatur review dan teknik wawancara. Dari hasil penelitian sebanyak 60% mahasiswa tidak berminat berprofesi sebagai akuntan dan mahasiswa yang berminat sebagai akuntan sebanyak 40%, ini membuktikan bahwa mahasisiwa memiliki minat yang lebih rendah terhadap profesi akuntan. Kurangnya minat mahasiswa untuk menjadi akuntan bisa juga disebabkan karena untuk menjadi akuntan saat ini diwajibkan untuk mengikuti program Pendidikan Profesi Akuntan (PPAk). Hal ini tentu saja akan membuat mahasiswa berpikir bahwa akan semakin sulit untuk menjadi akuntan. Karena dengan mengikuti program PPAk, maka mahasiswa harus meluangkan waktu biaya lebih untuk menjadi seorang akuntan.
Pengaruh Propesionalisme dan Independeni terhadap kinerja Auditor pada KAP di Kota Medan Fani Adelia; Sri Wardany; Khanti Listya
JURNAL WIDYA Vol. 3 No. 1 (2022): Jurnal Widya, April 2022
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v3i1.51

Abstract

Auditor adalah seseorang yang menyatakan pendapat atas kewajaran dalam semua hal yang material, posisi keuangan hasil usaha dan arus kas yang sesuai dengan prinsip akuntansi berlaku umum di Indonesia adapun faktor yang mempengaruhi kinerja auditor yaitu, Profesionalism eSecara sederhana, profesionalisme yang diartikan perilaku, cara, dan kualitas yang menjadi ciri suatu profesi. Seseorang dikatakan profesional apabila pekerjaannya memiliki ciri standar teknis atau etika suatu profesi (Oerip dan Uetomo, 2000 : 264-265). Dan independensi Menurut Athur W. Holmar (1971, dalam Nila Eka Putri,1999) menyatakan Independensi meruppakan sebuah kebebasan dari pengaruh, bujukan dan pengendalian dari klien audit. Dengan kata lain bila auditor mengikuti kemauan klien maka laporannya tidak akan bermanfaat.
Analisis penilaian kinerja keuangan menggunakan financial value added (FVA) pada perusahaan yang terdaftar di bursa efek indonesia Fitri Zahriana; Sri Wardany; Khanti Listya
JURNAL WIDYA Vol. 3 No. 1 (2022): Jurnal Widya, April 2022
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v3i1.76

Abstract

Kinerja keuangan sangatlah penting untuk mengukur keberhasilan perusahaan dalam mendapatkan laba. Penelitian ini bertujuan untuk menganalisis kinerja keuangan menggunakan metode finansial value added pada perusahaan di Bursa Efek Indonesia. Artikel ini merupakan literatur review yang mengkaji fenomena berdasarkan literatur dan hasil penelitian sebelumnya tentang perbandingan penilaian kinerja keuangan menggunakan FVA pada perusahaan yang terdaftar di Bursa Efek Indonesia.
Analisis income smoothing pada perusahaan di bursa efek Indonesia Dina Pidiana Yurista; Sri Wardany; Khanti Listya
JURNAL WIDYA Vol. 3 No. 1 (2022): Jurnal Widya, April 2022
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v3i1.77

Abstract

Perataan laba (income smoothing) merupakan praktik yang umum dilakukan oleh manajer perusahaan untuk mengurani fluktuasi laba, yang di harapkan mempunyai pengaruh yang bermanfaat bagi evaluasi kinerja manajemen. Penelitian ini bertujuan untuk mengetahui income smoothing pada perusahaan yang terdaftar di Bursa Efek Indonesia mengenai pengaruh ukuran perusahaan dan umur perusahaa. Artikel ini merupakan literatur review yang mengkaji fenomena berdasarkan literatur dan hasil penelitian sebelumnya tentang Pengaruh income smoothing pada perusahaan di Bursa Efek Indonesia.
Financial distress analysis using modified altman z-score model on PT.PLN (Persero) during the Covid-19 pandemic Khanti Listya; Sri Liniarti; Rizki Surya Andhayani Nasution
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4024

Abstract

During the Covid 19 Pandemic, many companies experienced financial problems and had the potential to go bankrupt. Companies feel this private and state-owned condition, one of which is PT. PLN. As a form of anticipation of bankruptcy, a system is needed that can provide an early warning—financial distress analysis at PT. PLN during the Covid-19 Pandemic can be done by analyzing the Modified Z-Score Model. From the calculation of Z-Score in 2019, it is 3,688. Where Z > 2.60  indicates that PT PLN's financial condition is in the safe zone. Where, PT. PLN in 2019 is in good health and has a tiny possibility of bankruptcy. In 2020, the calculation of Z-Score 2020 was more than 2.60, which is 3.4971. So in 2020, the financial condition of PT. PLN is also in the safe zone and less likely to go bankrupt. Meanwhile, based on the results of the Z-Score calculation in 2021, PT. PLN is 1.6727, where the Z-Score is 1.10 < Z < 2.6. Based on these values, PT. PLN is in a gray zone, where the company is vulnerable. In this condition, the company experiences financial problems that must be handled appropriately
Analisis Pengelolaan Keuangan Desa di Desa Serbajadi Kecamatan Sunggal Kabupaten Deli Serdang Evi Juliani Hutasoit; Anggiat Situngkir; Eli Safrida; Khanti Listya
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1085

Abstract

The purpose of this study was to determine and analyze the suitability of village financial management and the principles of village financial management in Serbajadi Village, Sunggal District, Deli Serdang Regency with Permendagri No. 20 of 2018. This type of research is a case study with a qualitative descriptive analysis approach. Data is generated by conducting questionnaires, interviews, and documentation. This research was conducted in Serbajadi Village, Sunggal District, Deli Serdang Regency. The object of this study is village financial management in Serbajadi Village. The results of this study indicate that the financial management of Serbajadi Village, which starts from planning to village financial accountability and the principles of village financial management in Serbajadi Village, are in accordance with Permendagri No. 20 of 2018.Abstrak Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kesesuaian pengelolaan keuangan desa dan asas pengelolaan keuangan desa di Desa Serbajadi Kecamatan Sunggal Kabupaten Deli Serdang dengan Permendagri No. 20 Tahun 2018. Jenis penelitian ini adalah studi kasus dengan pendekatan analisis deskriptif kualitatif. Data dihasilkan dengan melakukan kuesioner, wawancara, dan dokumentasi. Penelitian ini dilakukan di Desa Serbajadi Kecamatan Sunggal Kabupaten Deli Serdang. Objek dalam penelitian ini adalah pengelolaan keuangan desa yang berada di Desa Serbajadi. Hasil penelitian ini menunjukkan bahwa pengelolaan keuangan Desa Serbajadi yang dimulai dari perencanaan hingga pertanggungjawaban keuangan desa dan asas pengeloalaan keuangan desa di Desa Serbajadi sesuai dengan Permendagri No. 20 Tahun 2018.
Seminar Konsultasi Jurusan di SMA Nurul Iman Limau Manis Kecamatan Tanjung Morawa Kabupaten Deli Serdang Bersama Rahmadani Rahmadani; Novi Handayani Simbolon; Nurhaflah Soraya; Sondang Beatrix Siahaan; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 3 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i3.1444

Abstract

One effort to realize the quality of human resources is through education. In college, students are focused on one area that they are interested in and will later apply in the world of work. High school students who are about to graduate definitely want a good career for their future, giving rise to intense competition among students throughout Indonesia to be able to enter their favorite university and the major they dream of. Problems related to students' lack of knowledge about various departments in higher education are resolved through counseling or socialization methods using material presentation techniques and followed by discussion sessions. This activity was carried out in order to provide information to all Nurul Iman Limau Manis High School students who will continue their education to college. With this, they can find out the various specifications of majors which are the place where the student learning process takes place as well as the place where the mission and function of higher education are realized and can measure the abilities they have which can then be adjusted to the majors and universities of their interest.
Co-Authors Anggiat Situngkir Dina Pidiana Yurista Divhana Putri Evi Juliani Hutasoit Fani Adelia Fitri Zahriana Novi Handayani Simbolon Nurhaflah Soraya Putri Yadinda Kartika Sari Rahmadani Rahmadani Rizki Surya Andhayani Nasution Rizky Surya Andhayani Nasution Safrida, Eli Sondang Beatrix Siahaan Sri Liniarti Sri Wardany Sri Wardany Sri Wardany