The MYOB and Spreadsheet program is an accounting program taught at the Vocational Business and Management. Both of these programs are test material on the Expertise Competency Test. But with the development of technology, there are several other programs that need to be mastered by the students, which is accurate accounting program. Accurate programs have been widely used by companies in managing finances. For the reason, the Vocational School of Business and Management should answer the challenges of the times by introducing this program as additional expertise for their students. From this problem, the Computer Accounting training program for Vocational School Business and Management teachers is needed as an effort to improve teacher understanding and competence. The training programs are: Spreadsheets, and Accurate. This training is given to teachers of Vocational Business and Management in the Kabupaten Pesisir Selatan. This area was chosen because, vocational teachers in the South of West Sumatra have difficulty accessing competency and science development training. Implementation of these activities take place from 4-7 September 2019. The implementation is done in three stages, namely the stages of exposure of the material, the integrated exercise phases and stages of evaluation. At the end of the activity it was found that there was an increase in the understanding of the participants regarding the concept of computer accounting with a value level of understanding that could be achieved was 80%. As for understanding the practice of preparing financial statements using an accounting program, participants can complete cases with a completion rate of 86.20% for the accurate program, and 93.10% for the spreadsheet. Furthermore, the improvement in teacher competency is expected to be transferred to students and reflected in the value of the Skills Competency Examination and the acceptance of graduates in the world of work.Keywords: Competence, accourate, spreadsheet, excel
Sharia-based cooperatives are becoming a trend in society and are being used as an alternative to financing community businesses. Since usury are strictly prohibited in Islam, Sharia-based cooperatives arise from the transformation between existing cooperative systems. It was established to improve the welfare of its members in accordance with the Islamic principle. This study aims to describe the knowledge and funding utilization of Shariah corporative members in Painan. Data collected from this study by surveying sharia cooperative members. The result of this study shows that most of the Shariah cooperatives members don't comprehend the Sharia-based cooperatives. Its member not fully utilize the facilities that provide in the sharia based financial institution. Findings, informs that the members join and utilize Shariah financing because of the important word, "Sharia"
This study aims to determine perceptions and differences in perceptions between accounting students to earnings management. Research was done in some of University in West Sumatera. The data used in this study are the primary data. The population in this study are accounting students in University in West Sumatera. Technique sampling in this study using purposive sampling. Measurement scale which is The Likert scale is used. Data testing is done using parametric and nonparametric statistic. using SPSS assistance for windows 22. Empirical results prove that (1) there are differences in perceptions of senior and junior accounting students to earnings management (2) there are differences in perceptions of man and woman accounting student to earnings management (3) there is no differences in perceptions of well economically and non-well economically students to earnings management.
The purpose of this study was to determine the effect of independency, competency, and professional skepticism toward government internal auditor's ability to detect fraud The population in the survey is to auditor who works in Payakumbuh City Inspectorate (Inspektorat Kota Payakumbuh), Fifty Cities Regency Inspectorate (Inspektorat Kabupaten Lima Puluh Kota), and Bukittinggi City Inspectorate (Inspektorat Kota Bukittinggi) the research design in this study is a quantitative approach using primary data Primary data was obtained by total sampling by from 60 respondents the results of study are independency, competency, and professional skepticism have significantly and positively effect toward government internal auditor's ability to detect fraud.
This study examines the effects of loss framing, incentive and negative social consequent on earning management engagement. We conduct between-subject experiment with 82 students as participants. The independent variables are receiving loss framing, incentive and negative social consequences and the dependent variable is earning management engagement. The results show that the participants who received incentive and negative social consequences manipulations tend to be engages in earning management behavior than who didn't received such manipulations. But we can't have evidence that loss framing effect on earning management. This study gives implications for knowledge that the loss framing, incentive and negative social consequences are the important factors that affect individual earning management behavior. In practical, this study also contributes to regulatory setting.
Previous study have attempted the chairmen on board and senior manager implemented the earnings management based on their professional knowledge and educational background of accounting. Motivated by this findings, this study aimed to examine the effects of accounting knowledge on unethical decision in earnings management. Research conducted using experimental method with accounting and management students as participant. The results give conclusive evidence to state that accounting students exhibit the higher degree to manage the earnings than management students. Accounting students were exercised earnings management using different accounting choice. This findings highlight accounting knowledge and accounting choice are important factors of unethical issues of earnings management.
This study aims to look at the preferences of members Sulit Air Sepakat (SAS) Cooperative of Padang City to transform conventional transactions into sharia. The SAS Cooperative is one of the cooperatives in Padang City, whose members come from members of the Padang City SAS Association. The SAS Cooperative has experienced ups and downs in its development, so the identification of problems from the causes include non-performing loans of members, not yet fulfilled the wishes or needs of members as expected, decreasing member loan transactions and decreasing cooperative Business Results. Data obtained based on observations to all members of the Padang City SAS Cooperative with 80 respondents using multiple linear analysis methods. The results of this study indicate that all independent variables namely halal and Toyyiban, services or burdens offered are not too little or excessive, the benefits obtained, be careful in using wealth, social behavior and the identity of Islamic cooperatives are significant towards the dependent variable namely the willingness of cooperative members to transform conventional transactions into sharia. The recommendation of this study is that the cooperative management must immediately transform conventional transactions to sharia in accordance with the wishes of cooperative members and provide training to members about the concept and system of sharia transactions.
Bayur merupakan nagari yang berada di sekitar danau Maninjau. Sebagai nagari yang berada di sekitar danau, mata pencarian masyarakat di nagari Bayur sebagian besar bersumber dari danau. Salah satu jenis mata pencarian masyarakat adalah menjual olahan makanan dari hasil ikan di danau Maninjau. Salah satu jenis olahan makanan antara lain yaitu makanan berbahan dasar rinuak. Rinuak merupakan ikan kecil yang hidup di danau Maninjau berbentuk seperti ikan teri. Tujuan kegiatan pengabdian ini adalah untuk menumbuhkan semangat wirausaha dan inovasi produk makanan olahan dari rinuak Maninjau. Hasil dari kegiatan ini yaitu meningkatnya pengetahuan para pelaku usaha UMKM di Nagari Bayur mengenai konsep kewirausahaan, pengelolaan keuangan dan motivasi usaha. Selain dari pada itu dihasilkan inovasi produk olahan berbahan dasar dari rinuak Maninjau antara lain: dendeng rinuak, nugget rinuak, tahu isi rinuak, pastel rinuak, otak-otak rinuak dan lemper rinuak. Dengan adanya inovasi serta motivasi wirausaha yang baik dapat mendukung pengembangan nagari Bayur sebagai destinasi wisata di Sumatera Barat.
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