Papers by Siska Y U L I A Defitri
The ES Accounting And Finance
This research paper provides a comprehensive bibliometric analysis of the evolution of Accounting... more This research paper provides a comprehensive bibliometric analysis of the evolution of Accounting Information Systems (AIS) research, focusing on key concepts and influential authors. This research uses a systematic data collection process, gathering scientific publications from leading academic databases. Clear inclusion and exclusion criteria were established to select relevant articles for analysis. This methodology uses a variety of bibliometric techniques, including citation analysis, co-citation analysis, keyword analysis, and network analysis, to comprehensively explore the data set. Its findings reveal historical developments and the current state of SIA research, identifying highly cited articles, influential authors, prominent keywords, and collaborative networks. This analysis provides insight into the evolution of key concepts in AIS research and the contributions of influential authors. The results have implications for future research, guide researchers in selecting re...
J-ABDI: Jurnal Pengabdian kepada Masyarakat
Berbagai masalah wirausaha saat ini muncul saat ini seperti kurangnya pemahaman / kemampuan da... more Berbagai masalah wirausaha saat ini muncul saat ini seperti kurangnya pemahaman / kemampuan dalam pengelolaan keuangan usaha, kurang memanfaatkan keberadaan lembaga keuangan dalam pengembangan usaha dan tidak pernah mendapatkan pembinaan dari pihak terkait. Masalah tersebut secara tidak langsung akan berdampak ke income wirausaha, oleh sebab itu perlu dilakukan pembinaan literasi keuangan usaha yang nantinya wirausaha mampu mengatur keuangan usahanya, yang akhirnya akan memotivasi semangatnya dalam berusaha. Pengabdian masyarakat dengan judul pembinaan Literasi Keuangan usaha untuk meningkatkan income wirausaha dilaksanakan secara online pada sekolah wirausaha Aisyiyah (SWA) PDA Tanah Datar. Metode dilakukan dengan ceramah, diskusi dan pembinaan. Tujuan mewujudkan peningkatan income interprenuer yang sukses, bersih dan bermartabat Hasil dari pengabdian masyarakat ini peserta pembinaan akan mampu memisahkan kekayaan pribadi dengan kekayaan usahanya, mampu membuat laporan ...
J-ABDI: Jurnal Pengabdian kepada Masyarakat
Micro, Small and Medium Enterprises (MSMEs) are an important part of the national economy, but no... more Micro, Small and Medium Enterprises (MSMEs) are an important part of the national economy, but not all MSMEs have the ability to make financial reports. Meanwhile, financial statements provide benefits in describing business conditions. The purpose of the service is to provide education to MSMEs in this case the Silungkang Songket Craft so that they can understand and make simple financial reports at least. The method of devotion is carried out by providing materials and direct training in front of the Silungkang Songket Craft business actors. The hope of this service is that these business actors can make strategic decisions in an effort to develop their business from a local to a global level through the financial information available in the bookkeeping of financial statements
2022 International Conference on Information Technology Systems and Innovation (ICITSI)
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Dalam kondisi perekonomian sulit sekarang ini, pasca pandemi covid 19 sangat berdampak pada pere... more Dalam kondisi perekonomian sulit sekarang ini, pasca pandemi covid 19 sangat berdampak pada perekonomian masyarakat. Seiring itu permasalahan sampah menjadi permasalahan dimana –mana yang sangat meresahkan masyarakat. Pengabdian ini difokuskan mengajak masyarakat Koto Laweh yang menjadi objek pengabdian masyarakat untuk bisa membangun usaha mengolah sampai di Nagari Koto Laweh Kab solok yang sangat meresahkan tersebut. Metode pengadian dilakukan Sosialisasi dilakukan dengan tatap muka di aula kantor wali nagari Koto Laweh Demo cara pembuatan Komposter ( alat pengolahan sampahorganik menjadi pupuk.Pupuk yang dihasilka dapat digunakan untuk tanaman dan dijual untuk menambah penghasilan keluarga.
Trending: Jurnal Manajemen dan Ekonomi
This study aims to determine how much influence the application of physical environmental account... more This study aims to determine how much influence the application of physical environmental accounting and monetary environmental accounting has on environmental performance at Mohammad Natsir Hospital, Dr. Achmad Muchtar and Pariaman Hospital. This research was conducted in 3 hospitals, namely Mohammad Natsir Hospital, Dr. Achmad Muchtar and Pariaman Hospital. The hospital is a hospital whose waste management does not yet use an Incinerator, but still uses the services of a third party, thus requiring the application of good environmental accounting. The sampling technique in this study used total sampling which was conducted randomly. The data of this study include primary data obtained through the distribution of questionnaires to 100 respondents at the Mohammad Natsir General Hospital, Dr. RSUD. Achmad Muchtar and Pariaman Hospital. The statistical test used is multiple regression analysis. Based on the results of statistical analysis, it can be concluded that partially physical e...
Jurnal Ekonomia
Penelitian ini bertujuan untuk mengetahui Pengaruh Pengawasan Pengelolaan Keuangan Daerah Terhada... more Penelitian ini bertujuan untuk mengetahui Pengaruh Pengawasan Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah, Pengaruh Akuntabilitas Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah dan Transparansi Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah serta Pengaruh Pengawasan Pengelolaan Keuangan Daerah, Akuntabilitas Pengelolaan Keuangan Daerah dan Transparansi Pengelolaan Keuangan Daerah secara simultan terhadap Kinerja Pemerintah Daerah. Penelitian ini dilakukan pada OPD di Kota Solok yaitu Dua puluh delapan (28) OPD. Data yang digunakan adalah data primer, teknik sampel yang digunakan adalah sampel jenuh dengan cara menyebar kuesioner. Sampel dalam penelitian ini adalah keseluruhan populasi yaitu Kepala OPD dan Kasubbag Program & Keuangan dari setiap OPD di Kota solok. Hasil penelitian menunjukkan bahwa Pengawasan Pengelolaan Keuangan daerah dan Transparansi Pengelolaan Keuangan Daerah berpengaruh secara signifikan terhadap Kinerja Pemer...
JURNAL ECONOMINA, Oct 15, 2022
This study aims to determine: (1) The effect of Perceived Ease of Use on the application of SIMPA... more This study aims to determine: (1) The effect of Perceived Ease of Use on the application of SIMPATIKA in Madrasas throughout the Solok District; (2). The Influence of Perception of Utilization on the application of SIMPATIKA in Madrasas throughout the Solok District; (3) The Influence of User Satisfaction Perception on the application of SIMPATIKA in Madrasas throughout the Solok District; (4) The effect of Perception of Ease of Use, Perception of Use and Perception of User Satisfaction simultaneously on the application of SIMPATIKA. This research was conducted at Madrasas in Kab. Solok MI level. MTs and MA. The data used are primary data. In this study using the philosophy of positivism with the Associative approach. The results showed that: (1) Perception of Ease of use had no effect on the application of SIMPATIKA in Madrasas in the District of Solok; (2) Perception of Utilization does not affect the application of SIMPATIKA in Madrasas in the District of Solok (3) Perception of User Satisfaction influences the Application of SIMPATIKA in Madrasas in the District of Solok (4) Perception of Ease of Use, Perception of Usage and Perception of User Satisfaction simultaneously affect the application of SIMPATIKA in Madrasas throughout the District.
Jurnal Ilmiah Raflesia Akuntansi
Application of information systems at government agencies in particular, is quite an important ro... more Application of information systems at government agencies in particular, is quite an important role in producing high quality financial statements. The government is trying to realize the excellent service to the community by building information technology in the field of finance or accounting in relation to financial Management, namely Financial Management Information System (SIPKD). The purpose of this study was to determine the influence of Implementation Effectiveness of Financial Management Information System (SIPKD) on the Quality of Financial Statements. This research was conducted at the regional work units (SKPD) within the City of Solok the number SKPD 41 units. The sample used in this study as many as 44 people SIPKD operator. Quantitative analysis techniques and simple regression analysis is used as a data analysis technique. The analysis showed the effectiveness of the implementation SIPKD significant effect on the quality of financial reporting in the City in Solok
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas (X1) terhadap Kualitas Audit (Y)... more Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas (X1) terhadap Kualitas Audit (Y), Kompetensi Auditor (X2) terhadap Kualitas Audit (Y) serta pengaruh secara simultan Akuntabiitas (X1) dan Kompetensi Auditor (X2) terhadap Kualitas Audit (Y). Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Jenis data yang digunakan pada penelitian ini adalah data primer. Data penelitian ini diperoleh dengan menyebarkan kuisioner. Hasil penelitian menunjukkan bahwa Akuntabilitas (X1) berpengaruh terhadap Kualitas Audit (Y). hasil ini dibuktikan dengan thitung sebesar 3,577 > t tabel sebesar 1,674 dan nilai signifikannya sebesar 0,001 < 0,05. Lalu, Kompetensi Auditor (X2) berpengaruh terhadap Kualitas Audit (Y). Hasil ini dibuktikan dengan thitung sebesar 2,180 > ttabel sebesar 1,674 dan nilai signifikannya sebesar 0,034 < 0,05. Serta, Akuntabilitas(X1), dan Kompetensi Auditor (X2) secara simultan atau bersama-sama berpengaruh terhadap Kualitas Au...
OPTIMAL: Jurnal Ekonomi dan Manajemen
This study aims to examine the effect of information asymmetry, Compensastion Suitability, and Co... more This study aims to examine the effect of information asymmetry, Compensastion Suitability, and Complience with Accounting Rules on accounting fraud (empirical study on OPD Tanah Datar Regency). While the research sample is the Head, Treasurer, and Head of the Finance Subdivision in the OPD (Regional Apparatus Organization) of Tanah Datar Regency, totaling 117 respondents. The type of data used is primary data. The sample technique used is total sampling by distributing questionnaires.The result show that Information Asymmetry (X1) has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of t of 0,000 <0,05. While Compensation Suitability (X2) has an effect on Accounting Fraud (Y). This result is avidenced by a significance value of 0,000< 0,05. And Compliance with Accounting Rules (X3) has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of F of 0,000 < 0,05.
OPTIMAL: Jurnal Ekonomi dan Manajemen
This study aims to examine the Effect of Accounting Information Systems and Government Accounting... more This study aims to examine the Effect of Accounting Information Systems and Government Accounting Standards on the Quality of Financial Reports (empirical study on Sijunjung Regency). While the research sample is the Head, Treasurer, and Financial Staff in the OPD (Regional Apparatus Organization) Sijunjung Regency, amounting to 81 respondents. The type of data used is primary data. The sampling technique used is total sampling by distributing questionnaires.The results showed that the Accounting Information System (X1) had an effect on the Quality of Financial Statements (Y). This result is evidenced by the significance value of t of 0.000 < 0.05. while the Government Accounting Standards (X2) affect the Quality of Financial Statements (Y).
OPTIMAL: Jurnal Ekonomi dan Manajemen
This study aims to determine the effect of individual morality (X1) on accounting fraud (Y), the ... more This study aims to determine the effect of individual morality (X1) on accounting fraud (Y), the effect of information asymmetry (X2) on accounting fraud (Y). The results showed that individual morality (X1) had negative and significant effect on accounting fraud (Y). This result is evidenced by the value of tcount = 2,427 while the value of ttable = 1,669, meaning 2,427 > 1,669 Furthermore, the significant value is 0,018 < 0,05, while Information Asymmetry (X2) has an effect on Accounting Fraud (Y). This result is evidenced by the value of tcount = 3,122 while the value of ttable = 1,669, meaning 3,122 > 1,669. Furthermore, the significance value of 0,003 <0.05. After that, Individual Morality (X1) and Information Asymmetry (X2) have a simultaneous effect on Accounting Fraud (Y). This result is evidenced by the value of Fcount = 6,119 and Ftable = 2.75, which means 6,119 > 2.75. Furthermore, the significance value of 0.004 <0.05.
This article is one of the articles that discusses in general the problems faced by the world tod... more This article is one of the articles that discusses in general the problems faced by the world today. The content of the article is very interesting, it has combined several fields of science in one topic, not only health but also social, economic and technology. However, examples of measurements to answer the issue should be described in detail if the measurements can be described quantitatively. In addition, the urgency of the problems in the countries studied are not clearly identified in the background. Overall this article has a good novelty and is an era of research transformation in digital issues Qeios, CC-BY 4.0 • Review,
OPTIMAL: Jurnal Ekonomi dan Manajemen
This study aims to determine the Influence of the Council on the Budget (X1) on Regional Financia... more This study aims to determine the Influence of the Council on the Budget (X1) on Regional Financial Supervision (Y), the Effect of Political Background (X2) on Regional Financial Supervision (Y), and the Simultaneous Effect of the Council's Knowledge of the Budget (X1) and Political Background. (X2) on Regional Financial Supervision (Y). The results of the study indicate that there is no effect of the Council's Knowledge of the Budget (X1) on Regional Financial Supervision (Y). The results of testing the first hypothesis are proven by the value of |t_hitung | of 0.987 < 1.682 and the significance of t is 0.330 > 0.05. After that, there is no influence of Political Background (X2) on Regional Financial Supervision (Y). The results of testing the second hypothesis are proven by the value of |t_hitung | – 0.027 < 1.682 and the significance of t is 0.978 > 0.05 of. In addition, there is no simultaneous influence of the Council's Knowledge of the Budget (X1) and Po...
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS)
This study aims to determine the effect of independence, integrity and professionalism on audit q... more This study aims to determine the effect of independence, integrity and professionalism on audit quality. The sample in this study were auditors at the Inspectorate Office of Solok City, Solok Regency, Sawahlunto City, and Padang City, totaling 62 respondents. The type of data used is primary data. The sample technique used is saturated sample by distributing questionnaires.The results showed that: (1) independence has a positive and significant effect on audit quality. This is evidenced by using the t test with a t-count value greater than the t-table of 3,312> 2.00172. (2) Integrity does not have a positive and significant effect on audit quality. This is evidenced by using the t test with a t-value greater than t-table of 0.372> 2.00172. Besides, it has a significant value of 0.711> 0.05. (3) Professionalism has a direct effect on audit quality. This is evidenced by the t test, namely t count of 5.744> t table of 2.00172 with a significance of 0.000 <0.05. (4) indep...
Problems and Perspectives in Management, 2022
E-government is an issue that is widely discussed by several studies because it has an impact on ... more E-government is an issue that is widely discussed by several studies because it has an impact on improving government performance. Weak political will of the heads of state and regional heads reduces attention to e-government, combined with various obstacles to its implementation. This study can answer the importance of the role of political will in maximizing the implementation of electronic government in local government. A total of 263 data were collected to answer the hypothesis quantitatively. The data were obtained by distributing questionnaires directly to the respondents, namely the Heads of Regional Apparatus Organizations (OPD). The sample selection was carried out with regional heads. Data were tested through multivariate analysis using Partial Least Square-Structural Equation Modeling (PLS-SEM). The test results found that political will has a direct positive effect on the implementation of e-government as evidenced by the path coefficient of 0.457 and significant wit h ...
Jurnal Ekonomia, Mar 9, 2021
Journal of Governance Innovation, 2020
Penerimaan pemerintah dari pajak merupakan salah satu sumber pendapatan pemerintah yang dapat dig... more Penerimaan pemerintah dari pajak merupakan salah satu sumber pendapatan pemerintah yang dapat digunakan untuk pembangunan, baik untuk aspek ekonomi maupun infrastruktur. Agar dapat mencapainya secara maksimal dibutuhkan sistem yang mumpuni dan kesadaran oleh wajib pajak dalam melakukan pembayarannya. Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan pengaruh penerapan e-filling dan kesadaran wajib pajak terhadap kepatuhan wajib pajak. Penelitian ini dilakukan dengan teknik survey dan menggunakan data primer dengan cara menyebarkan kuesioner. Pengujian regresi, uji t dan R Square dilakukan untuk menjawab hipotesis dengan alat aplikasi statistik SPSS. Hasil penelitian ini menunjukkan bahwa e-filling berpengaruh secara signifikan terhadap kepatuhan wajib pajak, namun kesadaran wajib pajak tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak namun berpengaruh secara simultan. Pemanfaatan sistem memberi dampak terhadap peningkatan penerimaan pajak hal ini memuda...
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Papers by Siska Y U L I A Defitri