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All Journal JAM Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Desi Handayani

Politeknik Negeri Padang

Author-ID : 5675621

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Articles

Analisa Kesulitan dan Kebutuhan Modul Pembelajaran Secara Mandiri Fera Sriyunianti; Desi Handayani; Rini Frima; Armel Yentifa
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.187

Distance learning is a learning method that does not have space and time limitations. Currently, education in Indonesia applies distance learning to maintain the continuity of educational activities during the Covid 19 pandemic. Various literatures have discussed the difficulties and obstacles faced by secondary education students. This study aims to analyze the difficulties and obstacles faced by vocational education students for intermediate financial accounting 1. In addition, an analysis is also carried out on the need for Intermediate Financial Accounting 1 teaching modules as supporting learning resources when implementing distance learning. This study uses a descriptive quantitative approach. The respondents are the students of D3 study program who have participated in distance learning activities. Based on the analysis, it is known that distance learning activities for intermediate financial accounting 1 utilize various internet-based learning and conference applications, experiencing problems related to internet networks and difficulties in understanding lessons. Therefore, it is concluded that there is a need for an intermediate financial accounting 1 module which is designed to be used for distance learning activities independently

Pelatihan Pengelolaan Keuangan di Bank Sampah Sejahtera Bersama, Lubuk Kilangan Kota Padang Desi Handayani; Anda Dwi Haryadi; Afridian Wirahadi Ahmad; Zahara -
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 4 No 2 (2022)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Bank Sampah Sejahtera Bersama yang baru saja beroperasi bulan Januari 2022 merupakan satu-satunya di Kelurahan Ranah Cubadak Indarung, Kecamatan Lubuk Kilangan. Permasalahan yang dimiliki Bank Sampah adalah masih minim dalam pengalaman dan kemampuan dalam manajemen/pengelolaan bank sampah seperti dalam menyelenggarakan administrasi keuangan yang baik karena masih berupa pencatatan manual di buku kas. Mitra masih belum optimal sistem keuangan nya karena masih terbatas pada sistem pencatatan akun/rekening nasabah dalam bentuk pengumpulan dan pemilahan sampah kering berpotensi ekonomis. Metode solusi yang ditawarkan berupa pelatihan dan pendampingan dalam Manajemen Pengelolaan Keuangan Bank Sampah dalam penyelenggaraan administrasi pencatatan dan pembukuan sehingga menghasilkan laporan keuangan yang memadai, Komputerisasi penyusunan laporan keuangan dengan menggunakan EFA( Excell For Accounting) serta pendampingan dan pelatihan perbaikan sistem akuntansi penerimaan Kas dan pengeluaran kas Bank sampah Sejahtera Bersama. Hasil dan target luaran adalah Pengelolaan / manajemen bank sampah yang lebih terkomputerisasi, relevan dan reliabel, penerapan sistem akuntansi penerimaan dan pengeluaran kas yang tepat dan efisien. Sedangkan hasil evaluasi terhadap mitra ditemukan bahwa mitra sudah bisa melakukan pengelolaan keuangannya secara baik, namun masih perlu pendampingan sampai benar benar mahir dengan program EFA.

Peran Zakat Sebagai Pengurang Penghasilan Kena Pajak Desi Handayani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Zakat and taxes are two expenses that must be met by Muslim taxpayers. But there is a thought when zakat is paid whether the tax must still be paid. Does it not cause a double burden for Muslim taxpayers. This concern is accommodated by the government by making zakat as deduction from taxable income. With a decrease in taxable income will certainly reduce the tax burden that must be paid. But there are still many ordinary people who do not know this. For those who already know, there are still many who have not used it, because there are still many of the taxpayers pay their zakat not through an amil zakat institution or agency established or legalized by the government. So that the income zakat paid cannot reduce the taxable income. This study aims to describe in a narrative way how zakat can be a deduction from taxable income by referring to the applicable laws and regulations. Based on the description, income zakat can be deducted from taxable income if it meets the requirements set by the government in the laws and regulations and supporting regulations. It is hoped that this research can be a medium of socialization for the community to take advantage of zakat as a deduction from taxable income. For the government to make a policy of zakat as a tax deduction as in a country where the majority of the population is Muslim.

Pengaruh Layanan Go-Food, layanan Go-Send dan Bonus Insentif terhadap Pendapatan Driver Go-Jek Di Kota Padang Pasca Pandemi Melisa Sundari Putri Melisa; Desi Handayani; Randy Heriyanto
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to determine whether Go-Food services, Go-Send services, and incentive bonuses have an effect on Go-Jek driver income after the Pandemic. This data of research is quantitative research. The data collection method in this study used a questionnaire. The population of this study are all Go-Jek drivers in the city of Padang. The sample used in this study were Go-Jek drivers in the city of Padang who had met the criteria of reaching 97 people. The data analysis of this study used multiple linear regression analysis using the SPSS version 25 program. The results of this study indicate that Go-Food services, Go-Send services, and incentive bonuses have a positive and significant effect on the income of Go-Jek drivers in Padang City. Keywords: Go-Food Service, Go-send Service, Incentive Bonus and driver income

Analisis Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, Lingkungan Keluarga Dan Fleksibilitas Kerja Terhadap Minat Menjadi Akuntan Publik (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi Negeri Di Kota Padang) May Neni Elviadmi; Desi Handayani; Dita Maretha Rissi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to determine the effect of financial rewards, labor market considerations, family environment and work flexibility on interest in becoming a public accountant. This research is a quantitative research. The method of data collection was using a questionnaire instrument which was distributed online via google form . Distributed to accounting students of state universities in Padang City who have met the criteria. The sample used was 204 people using the proportional stratified random sampling method . Analysis of the data used is multiple linear regression analysis using SPSS version 25. Based on the results of data processing, it can be concluded that financial rewards, labor market considerations, family environment and work flexibility have a positive and significant effect on interest in becoming a public accountant. Keywords: Interests, Public Accountants, Financial Awards, Labor Market Considerations, Family Environment and Work Flexibility

The Effect of Financial Literacy, Financial Technology and Income on Small and Medium Entreprise Financial Behaviour Nisa Ulkhair; Eka Siskawati; Mohammad Nabil Almunawar; Shalu Kumari; Desi Handayani
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.80

Effective organizational financial decision-making relates to management's financial literacy level. Small and Medium Entreprise (SME), which is generally a family company, has a relatively low level of financial literacy. Meanwhile, the development of financial technology makes it easier for SME to access financial services digitally. This study aims to determine the effect of financial literacy, financial technology and income on SME financial behaviour. This study used a quantitative approach. The data collection method is carried out through the distribution of questionnaires to respondents. The population in this study is SME located in the Payakumbuh City area, with 115 SME samples. Samples are obtained using probability sampling methods and simple random sampling techniques. The results of this study showed that financial literacy variables had a significant effect on financial behaviour, while financial technology and income variables had no influence on financial behaviour. The study also shows that financial literacy, financial technology and income together significantly influence financial behaviour.

Relevansi Konsep Uang Perspektif Ibnu Miskawaih di Era Modernisasi Desi Handayani; Syifa Nurulia; Udin Saripudin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1829

The concept of money has evolved over time with the development of civilization and human needs. Money can be defined by its functions, namely as a medium of exchange and as a standard of payment. Ibn Miskawaih had insightful thoughts on the concept of money. This research aims to examine Ibn Miskawaih's concept of money and the relevance of his thoughts to the current era of modernization. The research utilizes a literature review design with a historical and descriptive approach. The selected data collection technique is documentation, which involves reviewing literature relevant to the chosen title. The results of this research show that Ibn Miskawaih has a comprehensive approach to the concept of money. According to him, money serves as a medium of exchange, a standard of value, and to prevent injustice in economic transactions. He also asserts that among various forms of money, only gold and silver qualify as true money. Ibn Miskawaih also discusses the role of money in the Islamic economy, as well as the importance of money in measuring the price of each commodity and service.

Co-Authors Afridian Wirahadi Ahmad Anda Dwi Haryadi Armel Yentifa Dita Maretha Rissi Eka Siskawati Fera Sriyunianti May Neni Elviadmi Melisa Sundari Putri Melisa Mohammad Nabil Almunawar Nisa Ulkhair Randy Heriyanto Rini Frima Shalu Kumari Syifa Nurulia Udin Saripudin Zahara -

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