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Deby Handayani
Universitas Sumatera Barat
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Journal : Jurnal Point Equilibrium Manajemen dan Akuntansi

 1 
STRATEGI PEMBELAJARAN TIPE ROTATING QUARTET EXCHANGE: SUATU UPAYA PENINGKATAN HASIL BELAJAR MATEMATIKA SISWA Syahrial; Deby Handayani; Dedi Mardianto
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.10

Abstract

Penelitian ini didasari atas rendahnya hasil belajar siswa. Faktor yang mempengaruhinya adalahpembelajaran masih didominasi oleh Guru, dan siswa kurang diberi kesempatan melakukansesuatu selain mencatat, mendengar serta menyatakan informasi dengan kalimat mereka sendiri.Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh strategipembelajaran aktif tipe rotating quartet exchange terhadap hasil belajar matematika siswa padaranah kognitif. Jenis penelitian ini yaitu pra eksperimen dan rancangan penelitian yangdigunakan adalah randomized control group only design.Berdasarkan tes akhir hasil belajar diperoleh rata-rata hasil belajar matematika pada kelaseksperimen 83,68 dan rata-rata hasil belajar matematika kelas kontrol 72,13. Hasil analisa uji- t diperolehthitung = 3,58 dan ttabel = 1,67 pada taraf nyata 0,05. Disimpulkan thitung > ttabel menerima hipotesis alternatif(H1) yaitu hasil belajar matematika siswa kelas eksperimen lebih baik dibandingkan kelas kontrol, artinyapembelajaran aktif tipe rotating quartet exchange berpengaruh terhadap hasil belajar siswa.
THE INFLUENCE OF TAXATION ATTITUDE, AWARENESS AND KNOWLEDGE ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAXES IN CUBADAK VILLAGE MENTAWAI PARIAMAN TIMUR DISTRICT KOTA PARIAMAN Maretha Primadyan; Rika Septiawati; Deby Handayani
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 2 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i2.237

Abstract

This study aims to examine the influence of taxpayer attitudes, taxpayer awareness, and taxation knowledge on taxpayer compliance in paying rural and urban land and building tax (PBB-P2).  Researchers used quantitative descriptive methods with multiple regression analysis. The population in this study was taxpayers of Cubadak Mentawai Village, Pariaman City and obtained 84 data samples. The data obtained came from questionnaires. Researchers conduct classical assumption tests and hypothesis tests. The results of this study revealed that partially taxpayer attitudes did not significantly affect taxpayer compliance, taxpayer awareness had a significant effect on taxpayer compliance, while taxation knowledge had a significant effect on taxpayer compliance. However, based on the test results simultaneously reveal that taxpayer attitudes, taxpayer awareness, and taxation knowledge have a significant effect on taxpayer compliance.
Pengaruh Strategi Bisnis Perusahaan Dan Financial Reporting Irregularities Terhadap Fee Audit Merry Pajriati; Deby Handayani; Agusman Agusman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.241

Abstract

The purpose of this research is to determine and analyze the influence of company business strategy and financial reporting irregularities on the size of external audit fees in manufacturing companies listed on the IDX in 2022. This research uses a descriptive and quantitative analysis model with multiple regression analysis methods. The variables used in this research are the company's business strategy and financial reporting irregularities as independent variables and the external audit fee variable as the dependent variable. The technique used to determine the sample in this research is a purposive sampling method using 16 samples of manufacturing companies listed on the BEI in 2022. Based on the research results, it shows that the significance value for the business strategy variable (X1) in external audit fees is 0.002 < 0 .05. With these results it can be stated that the company's business strategy has a significant influence on external audit fees. The significance value for the financial reporting irregularities variable (X2) is 0.001 < 0.05. With these results it can be stated that financial reporting irregularities have a significant effect on external audit fees. In the F test, the calculated F value = 14.637 with sig = 0.000 < 0.05. This means that the variables, company business strategy and financial reporting irregularities simultaneously influence external audit fees in manufacturing companies listed on the IDX in 2022. Based on the results of research that has been conducted, the variables of company business strategy and financial reporting irregularities have an adjusted R square value of 0.169 which is explains that the variables of company business strategy and financial reporting irregularities together have a significant effect on external audit fees in manufacturing companies listed on the IDX in 2022 amounting to 16.9% and the remainder is influenced by other factors not included in this research.
Pengaruh Pengetahuan Akuntansi, Skala Usaha Dan Ketidak Pastian Lingkungan Terhadap Penggunaan Informasi Akuntansi Di UMKM Sulaman Naras Rezi Febriawanti Ananda; Sulastri Sulastri; Deby Handayani
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.264

Abstract

This research aims to analyze the influence of accounting knowledge, business scale and insight into the environment on the use of accounting information in Sulaman Naras MSMEs. This research uses descriptive analytical research with a quantitative approach. The sampling method used in the research was purposive sampling, resulting in a sample of 61 respondents. The data analysis used was multiple linear regression using the SPSS version 26 program. From the results of the regression test it was found that (a) a) there was no influence of Accounting Knowledge on the Use of Accounting Information, b) there was an influence of Business Scale on the Use of Accounting Information, c) there was the influence of Environmental Uncertainty on the Use of Accounting Information, d) there is an influence of Accounting Knowledge, Business Scale and Environmental Uncertainty on the Use of Accounting Information, based on the Adjust R Square value of 0.614 indicating that the contribution of the variables Accounting Knowledge, Business Scale and Environmental Uncertainty to the Use of Accounting Information is 0.714 or 71.4% while the remaining 28.6% is determined by other variables not explained in the model in this study.
Pengaruh Pembiayaan Umkm Dan Modal Terhadap Laba Pada Koperasi Diskoperindag Di Koperasi Konsumen Wanita Anggrek Bulan Mekar Kota Pariaman Nesa Ferdina Ahmad; Mexano Hans Gery; Deby Handayani
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.265

Abstract

This research aims to analyze the influence of MSME financing and capital on profits in cooperative trade cooperatives (case study of the women's consumer cooperative Orchid Bulan Bloom Kota Pariaman for the 2018-2019 period). This research uses descriptive analytical research with a quantitative approach. The sampling method used in the research was purposive sampling. The data analysis used was panel data regression using the Eviews10 program. From the results of the regression test, it is found that (a) there is an influence of MSME financing on profits, b) there isnt an influence of capital on profits, c) there is an influence of MSME financing and capital on profits. Based on the Adjust R Square value obtained, it is 0,1320. This shows that the contribution of the independent variable to the dependent variable is 13,20% and 86,80% is determined by other variables not analyzed in the model in this study.
Co-Authors Agusman Agusman Asrul Dedi Mardianto Henny Wati Irni Yusnita Maretha Primadyan Marshal Imar Pratama Merry Pajriati Mexano Hans Gery Nesa Ferdina Ahmad Nichy Oktaviani Rezi Febriawanti Ananda Rika Septiawati Sri Mulyani Sudirman Sulastri Sulastri Syahrial Syahrial Wati, Henny Zaki Zaki