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All Journal Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JURNAL PUNDI Jurnal Ekonomi dan Bisnis Dharma Andalas Journal of Management and Leadership Jurnal Inovasi Penelitian Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Community Service Jurnal Ilmu Manajemen & Ekonomika Proceeding of The International Conference on Economics and Business Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal International Research of Multidisciplinary Analysis Basic and Applied Accounting Research Journal Jurnal Riset dan Inovasi Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Advantage: Journal of Management and Business Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Cahaya Pengabdian

Ananda, Febryandhie

Sekolah Tinggi Ilmu Ekonomi KBP

Author-ID : 1507537

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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INDIKASI MACHIAVELLIANISM DALAM PEMBUATAN KEPUTUSAN ETIS AUDITOR PEMULA Ananda, Febryandhie; Zulvia, Dewi
Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

This research is a continuation from the previous research who find inconsistent results. The purpose of this study is to examine the machiavellianism relationship with ethical decisions in earnings management in Indonesia in two forms of manipulation, namely manipulation of operations and accounting manipulation. Data collection methods in this study used as many as 34 respondent. Machiavellianism does not affect the ethical decision of earnings management in the Public Accountant Office in West Sumatra. Independent accountants who support are those who have the majority of first-level education with an average age of 26-35 years, who are generally male and have more than 10 years of experience. This is because the customary system of ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) in West Sumatra has an impact on the machiavellian nature of accountants, and there is a significant difference between operating manipulation and accounting manipulation. Penelitian ini merupakan kelanjutan dari penelitian sebelumnya yang menemukan hasil yang tidak konsisten. Tujuan dari penelitian ini adalah untuk menguji hubungan machiavellianism dengan keputusan etis dalam manajemen laba di Indonesia dalam dua bentuk manipulasi, yaitu manipulasi operasi dan manipulasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan sebanyak 34 responden. Machiavellianism tidak mempengaruhi keputusan etis manajemen laba di Kantor Akuntan Publik di Sumatera Barat. Akuntan independen yang mendukung adalah mereka yang memiliki mayoritas pendidikan tingkat pertama dengan usia rata-rata 26-35 tahun, yang umumnya laki-laki dan memiliki lebih dari 10 tahun pengalaman. Hal ini karena sistem adat ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) di Sumatera Barat memiliki dampak pada sifat machiavellian akuntan, dan ada perbedaan yang signifikan antara manipulasi operasi dan manipulasi akuntansi.

Pengaruh Performance Expectancy Terhadap Minat Implementasi Sistem Pengelolaan Keuangan Daerah (SIPKD) di Pemkot Padang Anisa, Feby; Ananda, Febryandhie
Jurnal Benefita Vol 4, No 1 (2019): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

The purpose of this study is to examine the effect of performance expectancy on the interest in implementing a regional financial management information system (SIPKD). This research is based on the results of a test of 80 respondents using information systems of regional financial managers who work in the government of Padang City Hall. This study uses a research respondent that is distributed directly and uses a simple linear regression technique to test the research data with the help of SPSS 25. This study uses an independent variable performance expectancy and one dependent variable, namely: interest in implementing regional financial management information systems. The results of the study show that partially, performance expectancy has a significant effect on the interest in implementing the regional financial management information system

PENGARUH KUALITAS PELAYANAN WEBSITE AKADEMIK TERHADAP MINAT KULIAH DI AKBP PADANG Marlius, Doni; Ananda, Febryandhie
JURNAL PUNDI Vol 3, No 3 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v3i3.190

College interest is an attitude of interest, pleasure, love, students towards a learning activity or lecture at a particular tertiary institution or in a particular department. The purpose of this study was to determine the effect of academic website service quality on interest in studying at AKBP Padang. Using multiple linear regression analysis that serves to measure the influence between tangible variables, reliability, responsibility, assurance, and empathy for the interest in lectures at AKBP Padang, the number of samples that can be used in this study were 57 respondents, the sampling technique used in this research is through non probability sampling. The results showed tangible, reliability, responsibility, assurance, and empathy variables partially or jointly had a significant effect on interest in studying at Padang AKBP.

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Menjadi Nasabah Dharma Andalas Laboratory (DAL) Bank Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas Febryandhie Ananda; Afitri Hidayani
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 23 No 2 (2021): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v23i2.215

This study aims to look at the factors that influence student interest in becoming a customer of the Dharma Andalas Laboratory (DAL) Bank. Case studies of students of the Faculty of Economics and Business, Dharma Andalas University. This type of research is descriptive quantitative. The population of this study were all students of the Faculty of Economics and Business at Dharma Andalas University who were customers of DAL bank, totaling 1136 people. In this study, using accidental sampling technique in sampling and the number of samples in this study were 295 people. This study uses multiple linear regression analysis in analyzing research data. The results of this study are the variables of religiustas, facilities, knowledge and promotion partially have a positive and significant effect on students' interest in saving in bank AMD. The simultaneous test results in this study are all independent variables together have a significant effect on students' interest in saving in bank DAL. ABSTRAK Penelitian ini bertujuan untuk melihat faktor-faktor yang mempengaruhi minat mahasiswa menjadi nasabah Bank Dharma Andalas Laboratory (DAL). Studi kasus mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas. Jenis penelitian ini adalah deskriptif kuantitatif. Populasi penelitian ini adalah seluruh mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas yang menjadi nasabah bank DAL yang berjumlah 1136 orang. Dalam penelitian ini menggunakan teknik accidental sampling dalam pengambilan sampel dan jumlah sampel dalam penelitian ini adalah 295 orang. Penelitian ini menggunakan analisis regresi linier berganda dalam menganalisis data penelitian. Hasil penelitian ini adalah variabel religiustas, fasilitas, pengetahuan dan promosi secara parsial berpengaruh positif dan signifikan terhadap minat siswa menabung di bank AMD. Hasil uji simultan dalam penelitian ini adalah semua variabel bebas secara bersama-sama berpengaruh signifikan terhadap minat siswa menabung di bank DAL.

The Effect Of Special Allocation Funds, Profit Sharing Funds And Rest Of Budget Calculations On Capital Expenditures In District And City Governments In West Sumatra Province Febryandhie Ananda; Dewi Hariani
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.327

ABSTRACT The purpose of the study was to determine the effect of special allocation funds, profit-sharing funds and the remainder of the budget calculation on capital expenditures (study on Regency and City Governments in West Sumatra Province). This type of research is quantitative research. The scale used is the ratio measurement scale. The data used is time series data analysis. Source of data in the form of secondary data. The population is 19 regencies and cities in West Sumatra Province, which consists of 12 regencies and 7 cities for the 2014-2019 period. The sampling technique used was saturated sampling. Data collection technique is documentation. The data analysis technique is multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that the DAK has a significant positive effect on capital expenditures so that the hypothesis is accepted. DBH has a significant positive effect on capital expenditure so that the hypothesis is accepted. SILPA has no significant effect on capital expenditure so that hypothesis is rejected. DAK, DBH and SILPA together have a significant positive effect on capital expenditures. The adjusted R square value is 0.668, this means 66.8% of capital expenditure in 19 regencies and cities in West Sumatra Province which can be explained by special allocation funds (DAK), profit sharing funds (DBH) and excess budget calculations (SILPA). ) while the remaining 33.2% is explained by other factors not examined in this study.

Indikasi Machiavellianism Dalam Pembuatan Keputusan Etis Auditor Senior Febryandhie Ananda; Doni Marlius
JURNAL PUNDI Vol 5, No 2 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i2.368

This study is a continuation of previous research which found inconsistent results. The purpose of this study is to examine the relationship between Machiavellianism and ethical decisions in earnings management in Indonesia in two forms of manipulation, namely operating manipulation and accounting manipulation. The data collection method in this study used as many as 70 respondents. Machiavellianism does not affect the ethical decisions of earnings management in a Public Accounting Firm in West Sumatra. This is because the customary system of ABS - SBK (Adat Bersandi Syara' - Syara' Bersandi Kitabullah) in West Sumatra has an impact on the Machiavellian nature of Senior Accountants, and there is a significant difference between operating manipulation and accounting manipulation.

Pengaruh Implementasi Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Terhadap Kualitas Laporan Keuangan (Studi pada Lingkungan Dinas Kesehatan Kabupaten Padang Pariaman) Febryandhie Ananda; Mustika Permata Sari
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.214

The purpose of this study was to examine the effect of SIMDA on the Quality of Financial Statements at the Health Service Unit UPT. This research is based on the results of testing of 110 respondents at the Health Service UPT. This study uses research respondents who are directly distributed and uses multiple linear regression techniques to test research data with the help of SPSS 25. This study uses SIMDA one dependent variable, namely: Quality of Financial Statements. The results showed that partially, SIMDA had a significant influence on the quality of financial statements Keywords: SIMDA, Quality of Financial Statements

KESUKSESAN IMPLEMENTASI SYSTEM APPLICATION PRODUCT (SAP) STUDI DI PT. SEMEN PADANG Febryandhie Ananda; Rino Dwi Putra; Vito Shiga Hendrastyo
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Mandal & Gunasekaran (2003) states that one of the resources that have become the ERP system is based on information technology, because it can increase the efficiency on the part of the company's operations. The aims of this study is to measure the success of user training variables and data analysis of System Application Product implementation in PT. Semen Padang. The method used is a sample survey and time for certain problems. The result is That user training and data analysis successfully support SAP implementation in PT. Semen Padang is categorized as successful with mean of User Training, Data Analysis and SAP Implementation are 4,31; 4,46; dan 4,46.

The Influence of Promotion Costs and General Administrative to Cost of on PT. Jakarta International Hotels and Development.Tbk Febryandhie Ananda; Safrul Rahmadhan
JURNAL PUNDI Vol 4, No 1 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i1.211

This research was conducted at PT. Jakarta International Hotels And Development.Tbk, which aims to determine the influence of promotion costs and the cost of administration against the price of staple inn. Using test tools Eviews 8, with secondary data from the years 2009-2018, quantitative research uses the data type of the time series. With the technique of multiple linear regression analysis, T test, and the test deteminasi (R2).The results of this study show that the Cost of Promotion significant positive effect on the financial performance of the Price of Staple Inn. So the hypothesis one in this study missed. It also happens in the variable Cost of Public Administration affect the financial performance of the Price of Staple Inn. So the hypothesis in this study positive significant. It can be seen from the results of t-Test showing the value prob is equal to 0.04 < alpha of 0.05. This means that the positive influence.

Analisis Pengendalian Internal Atas Transaksi Pengeluaran Kas Pada Dinas Kesehatan Provinsi Sumatera Barat Febryandhie Ananda; Mustika Winda; Riani Sukma Wijaya
JURNAL PUNDI Vol 6, No 2 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i2.423

This research aims toto find out how to implement the internal control system for cash disbursements at the West Sumatra Provincial Health Office and to find out what obstacles arise in the implementation of the cash disbursement internal control system at the West Sumatra Provincial Health Office. This type of research is qualitative research, the data comes from several things, namely in the form of words and actions. The rest is additional data such as documents and others. To complete the research data, two data sources are needed, namely primary data sources and secondary data sources. The analytical method used in this research is descriptive analysis method, which is a method that aims to make a systematic, factual and accrual description of the facts, by comparing the theoretically studied cash disbursement procedure systems.The results of the observations presented by the author use closed questions through interviews with several trusted sources who work at the West Sumatra Health Office. The results of the study found that the cash disbursement procedure carried out by the West Sumatra Provincial Health Office was smooth and theoretical but not all procedures were the same because in a company there were different parties and different functions together. Procedures related to the cash disbursement system at the West Sumatra provincial health office have inconsistent procedures, namely the limited time in processing submitted documents, usually only 3 days, but some are neat in 5 days because the data checklist is not reviewed by PPKSKPD and Expenditures. The treasurer verifies the SPM document to be submitted to BPKAD.

Co-Authors -, Annisa Afitri Hidayani Angraini, Sisca Dian Anisa, Feby Annisa Annisa Bennyman Ilham Dani Isni Dewi Hariani Dewi Zulfia Dewi, Mike Kusuma Gusriyanti Gusriyanti Habiburrahman Habiburrahman Hamdani Putra, Gerry Hendrastyo, Vito Shiga Joni Zulfiandi Joni Zulfiandi Josua Sahala Marlius, Doni Meirina, Elsa Melda Hayati Mustika Permata Sari Mustika Winda Nini Rostiana Nova Novita Nugroho Noto Diharjo Nunuk Tri Utami Nurhikmah Nurhikmah Nursal Nursal Putra, Gerry Hamdani Putra, Rino Dwi Rahmad Arif Rasmin Saogo Riani Sukma Wijaya Riani Sutra Rinto Hasrat Budi Lase Rivandi, Muhammad Safrul Rahmadhan Sari, Laynita Septiano, Renil Solly Aryza Susri Andari Syahrifa, Mayang Syamratul Ikhwan Teguh Hidayat Umar, Desyani Viola Desri Alisha Wita Srinofril Zendrato, Yohanna Zulfia, Dewi Zulvia, Dewi

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