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Afridiwan Wirahadi Ahmad
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INDONESIA
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Published by Politeknik Negeri Padang
ISSN : 28299043     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JABEI diterbitkan oleh Jurusan Akuntansi Politeknik Negeri Padang sebagai sarana publikasi hasil penelitian bidang Akuntansi, Bisnis dan Ekonomi. Jurnal ilmiah ini diterbitkan dua kali setiap tahunnya yaitu bulan Februari dan Agustus.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol. 2 No. 2 (2023): JABEI" : 13 Documents clear
Pengaruh Pengetahuan Etika, Religiusitas, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Kasus Mahasiswa Akuntansi Politeknik Negeri Padang) Ayu Efrianti; Elfitri Santi; Fitra Oliyan
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.v2i2.58

Abstract

Penelitian ini dilakukan untuk membuktikan secara empiris pengaruh pengetahuan etika, religiusitas, dan love of money terhadap persepsi etis mahasiswa akuntansi. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Teknik pengumpulan sampel pada penelitian ini menggunakan teknik purposive sampling. Populasi pada penelitian ini adalah Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang angkatan 2019, 2020 dan 2021 Prodi D3 Akuntansi dan angkatan 2018 prodi D4 Akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan data primer dengan cara memberikan kuesioner kepada responden. Teknik analisis yang digunakan adalah analisis regresi linear berganda, dengan bantuan software SPSS.25. Hasil penelitian ini menujukkan bahwa pengetahuan etika, religiusitas dan love of money berpengaruh positif terhadap persepsi etis mahasiswa akuntansi.
Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2018-2021 Velli Maita Putri; Endrawati Endrawati; Elfitri Santi
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.v2i2.68

Abstract

This study was conducted to describe the variables Corporate Social Responsibility (CSR) and profitability. This study uses a quantitative approach method. The data analysis technique used in this research is descriptive statistics. Disclosure of the economic, environmental, and social aspects of CSR as independent variables, and projected profitability with Return on Assets (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the largest value of company size is found in the automotive and component sub-sector where the disclosure of CSR indicator item is also above the average and the ROA and NPM values are also high with NPM value is the highest among other sub-sectors. While the smallest value of the average company size is found in the chemical sub-sector where the disclosure of CSR indicator item is also below the average and the ROA and NPM values are also below average.
Pengaruh Lingkungan Keluarga dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Menjadi Akuntan Publik Zolanda Pertama Agustin; Eka Rosalina; Rini Frima
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.v2i2.151

Abstract

This study aims to determine the family environment and labor market considerations in choosing a student's career to become a public accountant. This research is a research using a quantitative approach. The data collection method is the survey method where the questionnaire is distributed as a tool to obtain data. The population of this study were all students majoring in Accounting at the Padang State Polytechnic. The sampling technique used purposive sampling. The samples obtained were 163 respondents. The data analysis method used is multiple linear regression method using SPSS 26 software. The results of this study indicate that the family environment has no effect on the interest of accounting students to become public accountants. This means that in depth it is known that the family environment in the form of parental attention, encouragement from parents and the profession in the family does not affect the interest of accounting students to become public accountants. Labor market considerations have no effect on the interest of accounting students to become public accountants. This means that accounting students are described as more likely to choose public accounting as a career, not as an interest.
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

Abstract

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.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variable Costing (Studi Kasus UKM A. Zaki Bakery Medan) Gustina Rizky; Marliyah; Kusmilawaty
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.v2i2.153

Abstract

This study aims to determine the price and differences in the calculation of the cost of goods manufactured by using the calculation of the cost of goods manufactured with the full costing method and variable costing. Based on the calculation of the cost of production using the full costing method is higher than the calculation using the variable costing method. This research uses descriptive qualitative analysis method. The type of data used is secondary data obtained from UKM A. Zaki Bakery, namely in the form of data generated by means of interviews, literature and documentation. The results of this study indicate that UKM A. Zaki Bakery doesn’t take into account all the costs of producing its products, resulting in a calculation of the cost of production, which is IDR 672. If the calculation uses the full costing method, the value is higher, which is IDR 681, compared to the calculation of the cost of production using the variable costing method, which is lower, which is IDR 675, with a difference of IDR 6. This difference is due to the imposition of unapplied factory overhead costs.
Pengaruh Keputusan Investasi Keputusan Pendanaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Indexs High Dividen 20 Yang Terdaftar Di BEI Pada Tahun 2017-2021 Lara Monika; Rini Frima; Randy Heriyanto
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.v2i2.156

Abstract

This study aims to examine the effect of investment decisions, funding and dividend policies on firm value. The research was conducted at High Dividend Index (IHD) companies listed on the Indonesia Stock Exchange in 2021. The research method used is descriptive verification. The data collected is secondary data, namely data regarding investment decisions, funding, dividend policies and company values ​​available from 2017 to 2021. Data obtained from the official website of the Indonesia Stock Exchange and the company's official website. The data analysis method used is panel data regression analysis. The results of the study show that investment decisions have no effect on firm value, funding decisions have an effect on firm value, dividend policy has an effect on IHD company value on the IDX in 2017-2021. Then, simultaneously, investment decision variables measured using Total Asset Growth (TAG), funding decision variables measured using the Dept to Equity Ratio (DER) and dividend policy variables measured using the Dividend Payout Ratio (DPR) have an effect on measured company value using Price Book Value (PBV).
Analisis Financial Distress dengan Metode Altman Z-Score Modifikasi, Grover dan Zmijewski pada KSPPS BMT Ummat Sejahtera Abadi Jepara Tutup Tahun Buku 2018 – 2022 Tahiyatur Ratih El Surayya; Afridian Wirahadi Ahmad
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.v2i2.161

Abstract

The purpose of this study was to recognize early warning signs of bankruptcy through financial distress analysis at KSPPS BMT Ummat Sejahtera Abadi Jepara by applying the Modified Altman Z-Score Method, the Grover Method and the Zmijewski Method. The type of research applied is quantitative research with descriptive descriptions. The object of research is the financial reports of KSPPS BMT Ummat Sejahtera Abadi Jepara at the close of the 2018 - 2022 financial year. The statistical study in this study uses the calculation of financial ratios at KSPPS BMT Ummat Sejahtera Abadi from the financial distress analysis method. The conclusion of the study showed that KSPPS BMT Ummat Sejahtera Abadi Jepara did not face financial distress in the results of the modified Altman Z-Score method above the cut off value > 2.60, the score for 5 consecutive years was 3.7. 3,825. 4,145. 4,027. 3,978. The same results show that the KSPPS BMT Ummat Sejahtera Abadi Jepara is in good health with the score on the Grover Method showing a number above the cut off G ≥ 0.01, namely 2018 (0.76), 2019 (0.77), 2020 (0.84) , 2021 (0.79), 2022 (0.799). Likewise the score on the Zmijewski Method shows a number less than 0, namely -3.28. -3.40. -3.62. -3.97. -3.95 means that KSPPS BMT Ummat Sejahtera Abadi Jepara is in good health, not facing financial distress and far from symptoms of bankruptcy.
Dampak Penerapan Penerapan SIKAP Terhadap Aspek Produktivitas Kerja pada Bagian Perencanaan dan Keuangan Sekretariat Daerah Kabupaten Agam Pratiwi Suryaningsih; Afridian Wirahadi Ahmad
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.v2i2.162

Abstract

This study aims to determine the impact of applying the SIKAP application in the aspect of work productivity in the Planning and Finance Section of the Regional Secretariat of Agam Regency. To make it easier to recap daily work reports, the Agam Regency Government has implemented a Government Apparatus Performance Information System (SIKAP) since 2018 where previously the daily performance reporting of ASN Employees was done manually. The use of the SIKAP application is outlined in the Amendment to the Regent's Regulation concerning Additional Employee Income (TPP). To see the Work Productivity of ASN employees, they are required to make a Work Daily report (LKH), which is a record of the implementation of ASN Employee duties every working day in accordance with their authority and responsibilities. Which will have an impact on TPP acceptance. The SIKAP application was created to fulfill the Corruption Eradication Commission's (KPK) Regional Action Plan (RAD) which requires the use of an application to facilitate fast and ready-to-use data processing, more guaranteed validity, ease of data entry for daily performance reports. And to facilitate control from the leadership so that it is more efficient in reducing paper use and speeding up data processing. The method used is the Census method for ASN Employees. The results of the study stated that the impact of implementing the SIKAP application on aspects of work productivity has supported the implementation of work and needs to be implemented properly and maximally to obtain TPP.
Perancangan Sistem Akuntansi Penjualan Tunai Pada Toko Barasaki Siteba Aisya Gayatri; Afridian Wirahadi Ahmad; Ermatati Hatta
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.v2i2.163

Abstract

The purpose of this study was to design a cash sales accounting information system used by Barasaki Stores. This research is in the form of observation and interviews. Data was collected by collecting data from Barasaki Stores directly by observing, videotaping all activities, documents and accounting records used, internal control system mechanisms, and functions involved in cash sales at Barasaki Stores, as well as conducting debriefings with store managers and employees which is related. Data were analyzed using descriptive data analysis techniques that compared theoretical knowledge related to the problem to be studied. The results of the analysis show that the cash sales accounting system is not in accordance with the theory, concurrent positions often occur in stores, there is no warehouse function and accounting function, and there are no records and documents related to the cash sales accounting system, and there is no printed serial invoice number on cash sales invoices
Pengaruh Partisipasi Anggaran Terhadap Efisiensi Kerja Aparat Pemerintah pada Dinas Pemuda, Olahraga, Kebudayaan dan Pariwisata Pemerintah Daerah di Kabupaten Lampung Timur Rena Agus Rianti; Afridian Wirahadi Ahmad
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.v2i2.166

Abstract

This study aims to determine the effect of budgetary participation on performance efficiency for government officials at the local government Youth, Sports, Culture and Tourism Office in East Lampung district. Obtaining data with the questionnaire method. The sample used was 20 respondents from 25 government officials at the East Lampung Regency DISPORA. The research sample was government apparatus at the East Lampung Regency DISPORA, totaling 8 people. Data was collected using a questionnaire. The formula for the data analysis method is simple variable regression. This research concludes that the significance value is 0.748 > 0.05, so the budgetary participation variable does not have a substantial effect on employee performance. Based on a calculated value of 0.324–2.032 trabels, it means that the budgetary participation variable has no substantial effect on employee performance. So, the results of the study show that budgetary participation does not have a good impact on performance efficiency for government apparatus in DISPORA East Lampung Regency.

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