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All Journal AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Vokasi
Suryadimal Suryadimal
Universitas Bung Hatta
Economics, Econometrics & Finance Education Engineering Social Sciences

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THE POLITICAL CONNECTIONS AND EARNINGS QUALITY IN INDONESIA: A SURVEY LITERATURE Yeasy Darmayanti; Aza Azlina Md Kassim; Suryadimal Suryadimal
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.10719

Abstract

Providing information about quality earnings is the obligation of every company. Many factors are thought to affect the quality of earnings information issued by the company. One of these factors is political connections. Many studies see political connections from different perspectives. Some research indicates political connections will benefit individuals who carry out roles in politics and companies. Some more research has found that political connections will benefit the company. Apart from all that, of course the quality of profits disclosed by the company becomes questionable. This research contributes to providing a detailed review of different studies on the relationship of political connections and earnings quality, and tries to describe in more detail the matters relating to both. In the future, this new diagnostic system may be investigated in different contexts.
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.
Penguatan Ekonomi Masyarakat Melalui Program Pembinaan UMKM Berbasis Kemitraan dalam Budi Daya Ikan Lele Kolam Terpal, Teknologi Pengasapan, dan Pemasaran Inovatif Yeasy Darmayanti; Hafrijal Syandri; Azrita Azrita; Suryadimal Suryadimal; Reni Yuliviona; Riska Amelia; Bukhari Bukhari
Jurnal Vokasi Vol 8, No 2 (2024): Jurnal Vokasi (Juli)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i2.4776

Abstract

Pemberdayaan UMKM sebagai strategi penguatan ekonomi masyarakat telah menjadi fokus utama pemerintah dalam meningkatkan kesejahteraan rakyat. Dengan menerapkan konsep green economy, terutama melalui ketahanan pangan, pemerintah berupaya meningkatkan kualitas hidup masyarakat dengan mempromosikan konsumsi ikan, salah satunya ikan lele. Ikan lele asap (salai limbek) menjadi salah satu sumber protein berkualitas tinggi, namun sayangnya merupakan makanan kelas premium karena harganya yang relatif mahal. Hal ini disebabkan oleh kendala seperti keterbatasan bahan baku ikan lele segar, lama proses pengasapan, dan produksi terbatas akibat jangkauan pemasaran yang masih terbatas. Hal tersebut dirasakan oleh UMKM Salai Limbek Nita, produsen ikan lele asap di Nagari Sungai Puar, Kabupaten Agam, Sumatera Barat. Untuk mengatasi permasalahan ini, tim pengabdi berdedikasi untuk membantu UMKM dengan kegiatan pelatihan dan pendampingan budidaya pembesaran ikan lele, pembuatan oven untuk meningkatkan kualitas proses pengasapan, desain kemasan dan labeling, serta membangun sistem e-commerce guna memperluas jangkauan penjualan. Pelatihan yang diikuti oleh 35 peserta dari unsur masyarakat, UMKM, perangkat nagari, tokoh masyarakat, dan petugas penyuluh kabupaten. Hasil kegiatan pengabdian mampu meningkatkan pemahaman dan kepuasan peserta pelatihan. Sementara bagi mahasiswa yang dilibatkan (program MBKM) terjadi peningkatan softskill dan hardskill melalui partisipasi dalam kegiatan PKM tersebut. Secara umum kegiatan ini diharapkan akan berdampak pada lingkup yang lebih luas yaitu terjadinya peningkatan ekonomi lokal dan kesejahteraan masyarakat secara keseluruhan
Co-Authors Aza Azlina Md Kassim Azrita Azrita Bukhari Bukhari Daniati Puttri Neva Novianti Nor Azilah Husin Reni Yuliviona, Reni Riska Amelia Siti Rahmi Syandri, Hafrijal Yeasy Darmayanti Yeasy Darmayanti