Sanggar Rangkiang Salayo is a women's business group in Solok, West Sumatra. It has been deve... more Sanggar Rangkiang Salayo is a women's business group in Solok, West Sumatra. It has been developing a knitting business. The business program focuses on improving product quality, innovation, and systematic business administration. One of the essential aspects of business administration is having good and proper financial records and reporting. Several activities have been carried out to improve the recording and reporting of their business finances using an Excel-based accounting program. In this activity, participants were given training and accompanied when practising each financial recording and reporting stage using a pre-designed accounting program. The method used in this activity was providing material through lectures and training using Excel-based accounting programs demonstrated in front of the training participants. This Excel-based accounting program was designed according to Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM), which consists of...
This activity aims to provide training and understanding to the community on the importance of fa... more This activity aims to provide training and understanding to the community on the importance of family financial planning and management. This activity was motivated by the current conditions of the Covid-19 pandemic. When the wheels of the economy became disrupted, many companies went out of business and went bankrupt, resulting in many companies that laid off their employees. This will undoubtedly have a significant impact on disrupting the family economy on a small scale and the country's economy on a larger scale. Therefore, this service activity needs to be carried out because, through the ability to plan and manage sound finances, it is believed that it will help the family in planning their grievances so that financial problems can be minimized. The activities carried out were workshops and seminars involving homemakers in Padang. The selection of homemakers in this activity was because a mother is a financial manager in a family. So that the mother's ability to manage...
Sanggar Rangkiang is a women’s group in Selayo village with a common interest in improving their ... more Sanggar Rangkiang is a women’s group in Selayo village with a common interest in improving their family living standards. Through the group, they learn together how to master knitting skills. Using their little own pocket money, they try to buy the knitting material and turn it into various kinds of knitted products. Some have also successfully sold the products to their acquaintances through direct selling or personal approaches. Despite those achievements, however, this group has been facing critical challenges, such as limited product varieties, unstandardized product qualities, and lack of neat consistency, undermining the product’s potential to compete in the larger knitted products market. Due to this condition, the team of Universitas Andalas has provided knitting materials and conducted training series on various knitting techniques and models. The training was conducted through three sections the delivery of learning materials through lecturing, the application of learning ...
Kegiatan ini bertujuan untuk meningkatkan kapasitas pengelola UMKM dalam hal penyusunan laporan k... more Kegiatan ini bertujuan untuk meningkatkan kapasitas pengelola UMKM dalam hal penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) dengan menggunakan spreadsheet. Kemampuan dalam menyusun laporan keuangan ini sangat diperlukan sekali bagi UMKM karena ini dapat membantu mereka dalam mengelola keuangan, pembuatan keputusan dan memudahkan dalam mengakses sumber pendanaan dari lembaga keuangan atau perbankan. Namun disisi lain, untuk memahami proses dan prinsip akuntansi bukanlah hal yang mudah terutama bagi mereka yang tidak memiliki latar belakang pendidikan ekonomi atau akuntansi. Oleh karena itu, untuk membantu UMKM dalam menyusun laporan keuangan ini dirancanglah sebuah aplikasi sederhana dengan menggunakan program excel. Dengan aplikasi sederhana ini, proses penyusunan laporan keuangan menjadi lebih mudah.
Financial Literacy, Digital Financial Literacy and Women’s Economic Empowerment
Journal of Telecommunications and the Digital Economy
There have many been studies on women’s economic empowerment (WEE), most related to financial lit... more There have many been studies on women’s economic empowerment (WEE), most related to financial literacy (FL). However, in this digital era marked by the emergence of Fintech, FL needs to be expanded into digital financial literacy (DFL), in making good financial decisions, especially regarding Fintech products. Hence, the study aims to investigate the influence of DFL and FL on WEE. In this study, 259 female respondents participated. Using the PLS Structural Equation Modelling, the study found that both DFL and FL had a positive and significant effect on WEE. However, further analysis found that DFL affects all 5 dimensions of WEE. Meanwhile, FL only affects 3 components of WEE. In addition, the results also show that DFL has a much greater influence on WEE compared to FL. These results prove that, in this digital era, FL is not sufficient for making good financial decisions, but more understanding is needed, especially related to digital literacy. These results are expected to provi...
Faktor Penting Untuk Keberhasilan Penerapanknowledge Management Pada Pengelolaan Keuangan Umkm DI Kota Padang
Perkembangan teknologi dan informasi yang cepat dan persaingan usaha yang semakin ketat telah men... more Perkembangan teknologi dan informasi yang cepat dan persaingan usaha yang semakin ketat telah mendorong banyak organisasi untuk mendalami dan menerapkan Knowledge Management (KM) dan berkembangnya studi tentang hal tersebut. Namun, kebanyakan studi cenderung bias dilakukan pada organisasi atau perusahaan besar. Studi ini difokuskan pada hal-hal yang terkait dengan persepsi usaha mikro, kecil dan menengah (UMKM) terhadap KM, pengaplikasian dan pengembangan KM, serta faktor penting dalam keberhasilan penerapan KM pada UMKM. Penelitian ini menggunakan pendekatan kualitatif wawancara mendalam (in-depth interview) dan obeservasi langsung. Dari studi kasus tiga UMKM yang berlokasi di Kota Padang, studi ini menemukan bahwa pelaksanaan KM pada ketiga UMKM yang diteliti masih dilakukan secara informal dan tradisional. Walaupun setiap UMKM telah memiliki keinginan dan kesadaran akan pentingnya penerapan KM dan mampu mengidentifikasi pengetahuan yang dapat membantu mereka mewujudkan perencanaa...
The Covid-19 pandemic has affected health conditions and the living standard of many families in ... more The Covid-19 pandemic has affected health conditions and the living standard of many families in Indonesia, including in West Sumatra. This study aims to analyse how the financial literacy possessed by each individual family members helps their financial conditions to be able to mitigate and survive from the adverse economic effects caused by the public health crisis, including choosing the best coping strategies. To attain those objectives, we conduct an online survey using a structured questionnaire and a convenience sampling method to 229 respondents aged over 17 years old living in each regions in West Sumatra. Using a simple descriptive statistical analysis, the results show that the impact of Covid-19 crisis is more substantial for individuals with lower financial literacy, especially related to financial obligations and resilience to long-term financial liabilities. However, it turns out that there are no differences in the survival strategies adopted by groups of individuals...
This study is focused on examining the development of FINTECH in Indonesia, especially in West Su... more This study is focused on examining the development of FINTECH in Indonesia, especially in West Sumatra. In particular, this study wants to observe the impacts, opportunities and challenges presented by FINTECH on the field of accounting education and professional accounting profession in West Sumatra. Through literature studies and in-depth interviews with three group of stakeholders (Academician, Professional Accountant, Regulator) in the accounting sector in West Sumatra and applying triangulation analysis, this study found that management in accounting education institutions, practitioners and regulators viewed the development of FINTECH very positively which was not seen as just a challenge but also a good opportunity for accountants and prospective accountants to be able to increase their readiness and capacity to face the era of digital technology. For this reason, the response they have prepared is the preparation of regulations related to the activities of accountants in various fields that relate with the digital world, curriculum development, update and improvement teaching material related to digital technology along with supporting activities such as company visit, workshops and trainings both for the student and the lecturers.
The main objective of this study is to investigate the impact of information technology (IT) capa... more The main objective of this study is to investigate the impact of information technology (IT) capabilities on firm performance and firm value. In this study the firm performance is measured by ROA and ROS, while the firm value is measured by Tobins Q. The matched sample comparison method is used to select the sample. In this regard, there are two groups of sample, which are the firms with superior IT capabilities and the firms that have not superior IT capabilities (as a control group). The firms that have been awarded by TOP IT & Telco Award were classified as the firm with superior IT capabilities. By using independent t test, it is found that there is no difference in firm performance and firm value between the firms with superior IT capabilities and the firms in control group. Therefore, it is found that there is no relationship between IT capabilities and firm performance and firm valu
Proceedings of the 4th International Conference on Educational Development and Quality Assurance (ICED-QA 2021)
The current changes in learning activities that support online learning have brought new challeng... more The current changes in learning activities that support online learning have brought new challenges. One of these challenges is achieving learning objectives such as students' understanding and critical thinking as part of their academic skills. Therefore, this study aims to evaluate the implementation of project-based learning (PBL) methods on the Information Technology and Computer Programming subject. Furthermore, Project-Based Semester Learning Plan (SLP) has been developed and implemented on this subject since September 2021. There are two indicators used to evaluate the implementation of Project-Based learning on this subject: student perception and the achievement of learning outcomes that imply in the distribution of assignment scores. Online questionnaires are shared with the thirty-two students who enrolled in this class to see students' perceptions. The result shows that PBL method has a significant impact on increasing students' understanding of Ms. Excel application use for data processing. In addition, there are three top skill advancements experienced by students during PBL, namely: communication skills, data processing and technological skills, and teamwork. However, the most preferred learning method chosen by the students is direct explanation by the lecturer using zoom (teacher-centred learning). While only one fifth of the students preferred project-based learning as the best learning method. Regarding the distribution of assignment scores and the achievement of learning outcomes, this study also found that all students have high scores, ranging between 75 to 100.
Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compilin... more Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compiling their financial reports by designing simple programs using MS Excel.. Method: the are 4 stages conducted in this activity, which are identification stage of the business field, designing code of account, designing simple application with MS Excel, and training the users. Result: The result of this activity is a simple application for preparing financial reports using the excel program. This application can help BUMDes managers in preparing their financial reports Contribution: The results of this activity are very useful for BUMDes managers because it can help them in preparing financial reports
The growing needs for accountants, especially for those who can use and understand information te... more The growing needs for accountants, especially for those who can use and understand information technology, has encouraged accounting programs at the higher education level to offer information system courses. Given this fact, this study aims to (1) assess the students' perception on the importance and relevance of the information system courses for their major and future works, (2) examine the relationship between the student's awareness on information system subjects and their performance in these subjects, (3) identify the factors influencing the students' perception on teaching practices in information system courses. The data was collected through questionnaires which were distributed to accounting students in the Faculty of Economics, Andalas University. This research found that a better understanding on teaching materials of the information system courses have helped students to understand other subjects taught in the accountancy program. Moreover, the student's motivation, views and the lecturer's teaching methods and knowledge are the main contributors for the student's success in these courses.
This study aims to understand why users want or reluctant to adopt Fintech services in Indonesia.... more This study aims to understand why users want or reluctant to adopt Fintech services in Indonesia. In particular, it examines the positive factors (perceived benefits) and negative factors (perceived risks) that simultaneously affect user behaviors in adopting Fintech services. Furthermore, this research compares the impact of the perceived benefits and perceived risks on the Fintech adoption intention between users of different Fintech services. It uses the benefit-risk framework which integrates positive and negative factors associated with its adoption. This study survey around 450 respondents. The survey data is processed and analyzed using PLS Smart 3.0. This research found that the perceived benefits of using Fintech services outweigh its perceived risks. The results also suggest that convenience is the most beneficial factors determining the intention to use Fintech, while the legal risk is the most negative factors for the Fintech adoption intention.
Analisis Kelayakan Mekanisme Knowledge Management System Pada Bagian Keuangan Fakultas Ekonomi Universitas Andalas
Maintaining the consistency of personnel’s knowledge on working mechanism an institution is one o... more Maintaining the consistency of personnel’s knowledge on working mechanism an institution is one of the important factors to ensure the sustainability of its operation. This study aims to investigate the management of knowledge at the finance department of faculty of economics, Andalas University. In particular, this study uses the knowledge management system (KMS) framework to assess the current practices of management of knowledge at the department, including its strengths, weaknesses, and challenges. Practically, the author implements a qualitative research approach by conducting an extensive literature review on KMS and semi-structural in-depth interview with faculty leaders and policy makers, executors, and other stakeholders. This study found that there has been awareness on the importance of knowledge management and documentation among all the interviewed stakeholders, though it has not been implemented formally. KMS is going to be incorporated in the faculty’s future strategi...
This research was conducted on the community in Nagari Sungai Tanang District of Banuhampu Agam R... more This research was conducted on the community in Nagari Sungai Tanang District of Banuhampu Agam Regency. The purpose of this study was to examine the effect of accountability on financial management of village fund allocations, village policies and village institutions on community welfare. This type of research is quantitative penenlitian. The object of this research is Nagari Sungai Tanang. Sampling method used is stratified random sampling and data is processed by multiple linear regression analysis, validity test, realibility and hypothesis testing with F test and t test. The result of the research with the t-test of accountability management of Village Fund Allocation (ADD) is 0,034 <0,05 so it shows that accountability of Village Fund Allocation (ADD) influence posistif to welfare of society, while tsign of village policy equal to 0,000 <0,05 so indicate that policy villages have a positive effect on the welfare of the community, and the institutional tsign of the villag...
The community services activity in utilizing information technology is to assist and simulate ten... more The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitabi...
The purpose of this study is to determine whether information technology affects firm performance... more The purpose of this study is to determine whether information technology affects firm performance. This type of research is causal-comparative. The population in this study are all companies listed in Indonesian securities. Where the sample is selected by using matched sample comparison group method, obtained 22 companies winning IT award and 22 control firm. Data collection method is documentation method. The analytical method used is non-parametric variation Mann-Whitney Test. The results of this study found that information technology does not affect the firm performance.Keywords: Kinerja Perusahaan; Investasi Teknologi; Informasi; TI; efisiensi.
Australasian Accounting, Business and Finance Journal, 2017
The objectives of this research are twofold, to test the audit quality of companies that change t... more The objectives of this research are twofold, to test the audit quality of companies that change their auditors either voluntarily or mandatorily and to test the financial characteristics as a factor for an accounting firm to engage in pseudo mandatory rotation. Since 2002, Indonesia has had legislation mandating companies to rotate their auditor after six years of consecutive engagements (five years prior to 2008). However, auditors sometimes seem to find their own way to deceive the mandatory regulation by a tactic called "pseudo" mandatory rotation. Thus, we divide mandatory rotation into two categories, pure and pseudo mandatory rotation. The results of the data we collected since the Ministerial decree became effective in 2003 indicate companies that rotate their auditors mandatorily have higher audit quality than that of companies voluntarily rotating auditors. However, we cannot find evidence that pseudo and pure mandatory rotation have different audit qualities. The results also indicate that switching among bigger accounting firms have the highest audit quality rather than switching between smaller audit firms which have lower audit quality. Lastly, the motives of an accounting firm to engage in pseudo or pure mandatory rotation are related to the financial size of their clients. Future research must consider the limitation stated in this study.
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