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Analisis Perbedaan Kinerja Keuangan Atas Kebijakan POJK 11/POJK.03/2020 Terhadap Perusahaan di Subsektor Lembaga Keuangan Yang Terdaftar Di Bursa Efek Indonesia Heriyanto, Randy; Oliyan, Fitra
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.9

Pertumbuhan ekonomi suatu perusahaan merupakan salah satu alat bantu bagi para investor untuk menentukan keputusan dalam berinvestasi. Pada awal tahun 2020 telah terjadi pandemi yang dikenal dengan COVID-19. Dampak dari pandemi ini mulai dirasakan di negara Indonesia pada awal bulan Maret, sehingga terjadi keresahan dalam melaksanakan aktivitas sehari-hari. Adanya kebijakan tentang anjuran bekerja di rumah tidak bisa dilakukan pada setiap sektor industri. Hal ini berimbas pada pekerjaan yang tidak bisa tergantikan dengan work from home. Akhirnya, ada masyarakat yang penghasilannya berkurang dan bahkan hilang. Pemerintah mengeluarkan kebijakan mengenai kelonggaran kredit dalam waktu satu tahun setelah diterbitkannya POJK 11/POJK.03/2020. Peraturan ini merupakan kelonggaran yang diberikan kepada masyarakat yang memiliki kredit kepada pihak financing. Perusahaan dalam sektor keuanganlah yang memiliki dampak langsung atas kebijakan ini. Berdasarkan penelitian yang akan dilakukan akan diketahui apakah pengaruhnya terhadap kinerja keuangan di subsektor lembaga keuangan.

Analisis Dampak Surat Edaran Reformasi Birokrasi Nomor 34 Tahun 2020 Terhadap Kinerja Keuangan Perusahaan Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Oliyan, Fitra; Heriyanto, Randy
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.10

Pada era ini, masyarakat memanfaatkan teknologi informasi dan komunikasi untuk melakukan aktivitas perdagangan baik barang ataupun jasa melalui internet. Bidang pendidikan juga mulai melakukan transisi dengan memberikan pendidikan dengan sistem pembelajaran dalam jaringan. Tahun 2020 merupakan tahun yang diselimuti dengan ketakutan akan pandemi COVID-19. Pandemi mengakibatkan pemerintah menganjurkan pihak Aparatur Sipil Negara untuk melakukan pekerjaan mereka dengan istilah â€œWork from Homeâ€. Peraturan ini tercantum dalam surat edaran reformasi birokrasi nomor 34 tahun 2020. Hal ini mengakibatkan pihak ASN yang selama ini diharuskan bekerja di Instansi masing-masing membawa pekerjaan mereka ke rumah. Sehingga mengharuskan mereka untuk memanfaatkan teknologi informasi dengan maksimal melalui internet. Perusahaan yang bergerak dalam fasilitas teknologi informasi memiliki keuntungan tersendiri dalam penyediaan layanan data. Dalam peniltian ini akan ditemukan apakah perbedaan kinerja keuangan pada perusahaan yang menyediakan fasilitas teknologi informasi ini yaitu sektor telekomunikasi.

Pelatihan Pemanfaatan Perangkat Lunak â€œMind Own Your Businessâ€ (MYOB)- For Accounting V.25 Sebagai Media Pembukuan Pada Toko One Bangunan Kelurahan Bandar Buat Kota Padang Maretha Rissi, Dita; Hatta, Ermatati; Oliyan, Fitra; Amelia Herman, Lisa
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.13

Toko One Bangunan is located at Jalan Gadut, Bandar Subdistrict, for 6 employees. Toko One Bangunan was a family business and now has several branches in the city of Padang, but the responsibility has been given to each child. So that the shop in Gadut is held by Mr. Alfi. To be able to find out business results and conduct business analysis, financial reports or business results reports through bookkeeping are sufficient and suitable for business lines. However, the One Bangunan store business which is managed by Mr. Alfi has not carried out adequate financial accounting in accordance with MSME-based records. Mr. Alfi only has 1 small book which is used as a record of incoming money per day. So it will be difficult for business owners to know the development of this business and also not be able to make proper economic decisions because no financial reports are produced as the basis for the analysis. This condition is also related to the closure of Mr. Alfi's furniture business, which was established in 2009. One of the reasons for this is the closure of the furniture business because there is no bookkeeping. Meanwhile, for every sale, there are some customers who do not immediately pay in cash. So it is difficult for owners to monitor customers who have not paid off their obligations. The purpose of this activity is to help the One Bangunan store business to book its business using Mind Your Own Business (MYOB) for Accounting V.25 software which is very suitable for this type of business to apply. The software offered is very simple to use by beginners and can generate financial reports automatically from the transactions that have been inputted. So that with this computerized bookkeeping can help work quickly and accurately, later business owners can use these financial reports as study material to analyze their business and be able to maintain their business in the future.

Penyusunan Laporan Keuangan dan Perancangan Aplikasi Keuangan Untuk Usaha Kecil Menengah Studi Kasus pada Dâ€™Haus Cake Oliyan, Fitra; Santi, Elfitri; Rosalina, Eka
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.19

This study aims to design accounting applications for the preparation of financial statements at D'Haus Cake's business. The approach used in this research is a case study. The design process begins with studying the transactions and reports that D'Haus Cakeâ€™s business needs in the form of purchase and sale transaction forms, and general journals. The required reports are in the form of all transaction journal records, ledgers, trial balances, profit and loss reports, and statements of financial position. After studying the system requirements, then proceed to the application development stage using Microsoft Access 2013 software. The next stage is to test the application to obtain adequate confidence in transaction processing by comparing the results of processing with manual calculations carried out. The implementation process is carried out by converting the initial data on the conversion date and making input transactions up to the company's operating date. After implementing and converting, the final stage is to carry out training for users and carry out a process of improvement and adjustment to the application based on the feedback received from users. The process of designing and implementing the application has been considered successful after the user states that the application has met all user needs and operates well.

Analisis Pengaruh Transaksi Asing dan Domestik Terhadap Return Saham pada Perusahaan Sektor Jasa Yang Terdaftar di Bursa Efek Indonesia Heriyanto, Randy; Oliyan, Fitra
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.57

The growth of the service sector is the fastest development in 2017 reaching more than 40%. This will generate great interest in both domestic and foreign investors. This study aims to examine the effect of foreign transactions on domestic transactions on stock returns in service sector companies in 2016-2018. The data used in this study are secondary data obtained from daily stock price reports and daily foreign (buy) and domestic buy (sell) data. The technical analysis used is descriptive analysis and Pearson correlation analysis using IBM SPSS Statistics 2.0. Based on testing conducted will be known later whether there is a relationship between foreign transactions on stock returns

Pengaruh Penerapan Akuntansi Pertanggunjawaban Terhadap Prestasi Kerja Pada PT. Telkom Padang Wilayah Sumatera Barat Amalia Afdha; Fitra Oliyan
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.75

This study aims to examine the effect of accounting accountability on work performance. The research population is all employees working at PT. Telkom Padang West Sumatra Region. Data collection methods used were questionnaires and interviews. The sample used for the questionnaire was 50 respondents with a purposive sampling method. Interviews were conducted with Officer 1 part of the Cash Bank at PT. Telkom Padang West Sumatra Region. The data analysis technique uses simple regression analysis with the help of SPSS version 20. Based on hypothesis testing, accountability accounting has a significant effect on work performance. From additional information obtained by researchers through interviews, researchers found that the company has implemented a good accountability accounting that can be known from the fulfillment of all requirements for the implementation of accountability accounting, namely organizational structure, budget, cost classification, accounting system, and cost reporting system.

Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Akuisisi (Studi Kasus Pada Perusahaan Go Public Non Bank Yang Terdaftar Di BEI Tahun 2012) Jean Natawigena; Fitra Oliyan
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.77

This final project aims to analyze the comparison of financial performance of non-bank go public companies listed on the IDX in 2012 before and after the acquisition. This research is quantitative research. The study was conducted using financial ratios, namely: ROE (Return On Equity), DER (Debt to Equity Ratio), EPS (Earning Per Share), TATO (Total Asset Turn Over), CR (Current Ratio), EVA (Economic Value Added), and MVA (Market Value Added). Measurement of financial performance in each company uses secondary data. The population in this study were all companies listed on the IDX that had made acquisitions, and the company announced its acquisition activity in 2012. The method in taking this study using purposive sampling, so that there were eight companies included in the criteria of this study, then the period of observation is 2011-2014. The test tool used is the SPSS version 20. The results of the study using one sample paired t test showed that the companies that acquired did not have differences in ROE, DER, EPS, TATO, CR, EVA and MVA before and after the acquisition.

Analisis Perbedaan Kinerja Keuangan Atas Kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) Terhadap Perusahaan di Subsektor Lembaga Keuangan Fitra Oliyan
Akuntansi dan Manajemen Vol. 17 No. 1 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i1.150

The development of a company can be seen from its financial performance so that it helps investors to help make investment decisions. The year 2020 has passed with the COVID-19 pandemic. However, this pandemic period will continue in 2021 so that the government at the beginning of the year imposed the Enforcement of Community Activity Restrictions (PPKM). So that anxiety about the limitations of carrying out activities is still felt. The activity of working from home or known as Work from Home becomes an obstacle because it will cause a domino effect on other business fields, especially in the financial sector which is listed on the Indonesia Stock Exchange in 2021. In this research, researchers are interested in the financial sector. Companies in the financial sector have a direct impact on this policy. The purpose of this research is to see whether companies in this sector are affected by the PPKM policy. This research uses a descriptive quantitative approach. This study will find differences in financial performance during the COVID-19 pandemic in the second year. More profit is generated in this sector, so it can be concluded that during the pandemic in 2021, many people do financing.

Pengaruh Kompensasi Finansial dan Non Finansial Terhadap Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening (Studi Empiris Pada BPR Di Kota Payakumbuh) Afifa Aliyya; Rini Frima; Fitra Oliyan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Salah satu faktor keberhasilan sebuah perusahaan adalah adanya sumber daya manusia berupa karyawan yang kompeten untuk dapat menghasilkan kinerja yang baik. Meningkatkanya kinerja karyawan dapat dilakukan dengan pemberian kompensasi baik finansial maupun non finansial. Penilitian ini bertujuan untuk mengetahui apakah kompensasi finansial dan non finansial berpengaruh terhadap kinerja karyawan dengan motivasi kerja sebagai variabel intervening. Populasi dari penelitian ini adalah seluruh karyawan BPR di Kota Payakumbuh. Penelitian ini dilakukan pada tahun 2021 dengan teknik pengumpulan data menggunakan kuesioner. Pengolahan data penelitian menggunakan metode analisis Structural Equation Modelling (SEM) dan analisis jalur dengan bantuan software Stata 16. Sampel penelitian sebanyak 37 responden dari total 58 karyawan BPR di Kota Payakumbuh. Hasil penelitian menunjukkan bahwa hanya kompensasi non finansial yang secara langsung mempengaruhi kinerja karyawan. Sementara itu, kompensasi finansial tidak berpengaruh terhadap kinerja karyawan. Hasil penelitian juga menunjukkan bahwa variabel motivasi kerja tidak berpengaruh terhadap kinerja karyawan. Kompensasi finansial dan non finansial jika dimediasi oleh variabel motivasi tidak berpengaruh terhadap kinerja karyawan BPR di Kota Payakumbuh.

PENGARUH PERPUTARAN PIUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABLITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN Muhammad Rivandi; Fitra Oliyan
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Profitability is an important element to assess the success of management in managing the company's fundamental financial performance. The purpose of this study is to see whether receivables turnover and sales growth have an effect on profitability. The population in this study is a Manufacturing Company in the Food and Beverage Sub-Sector. Company sample 11 companies selected by using purposive sampling method. Research method using panel regression. Based on the results of the study that accounts receivable turnover has a positive and significant effect on profitability and sales growth has no effect on profitability at the Food and Beverage Sub-Sector Manufacturing Company.

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