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KESIAPAN IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL PADA POLITEKNIK NEGERI PADANG Sepri Neswardi
Jurnal Ilmiah Poli Bisnis Vol 10 No 1 (2018): Volume 10 No. 1 April 2018
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.10.1.31

Abstract

In the central government, Reporting and accounting entity will begin implementing full accrual basis accounting in the preparation of government financial statements. The research method is descriptive research with a qualitative approach. This approach is used so that researchers understand how Padang State Polytechnic prepares itself in the application of government accrual accounting standards. Acceleration strategies for applying accrual basis accounting using SWOT matrix analysis. Principally, The Padang State Polytechnic Work Unit is committed to implementing government accounting standards based on the accruals stipulated in PP.71/2010. In terms of commitment, infrastructure and information technology have made several preparations to support the implementation of SAP. The Constraints of implementation PP.71/2010 is that insufficient in understanding PP.71/2010 competencies, so that in the field of accounting or government accounting in general is still lacking, coordination between fellow financial managers and unfair disbursement, socialization and training on SAP accruals, and poor planning. So finally, The strategy of acceleration in the application of SAP accruals at Padang State Polytechnic which is possible to be implemented is an aggressive strategy.
PENCATATAN TRANSAKSI DAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SPREADSHEET PADA BENGKEL DIKA MOTOR KABUPATEN AGAM Asma Nadya Suwandi; Endang Afriyeni; Sepri Neswardi
Menara Ilmu Vol 14, No 1 (2020): Vol. XIV No. 1 Januari 2020
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v14i1.1722

Abstract

Abstract The purpose of this study is to assist business owners in providing detailed and systematic financial statements using Microsoft Excel. The object of research is a service company, namely Dika Motor Workshop in Agam Regency. This type of research in writing this thesis is quantitative research by processing the figures in the form of transaction results and the analytical method used is descriptive method, which explains and describes the steps in the process of recording transactions and preparing financial statements in accordance with the accounting cycle using Microsoft Excel. Based on the results of interviews and observations by the authors of the spaciousness, it was found that the workshop owner did not yet have a detailed recording and compilation of financial statements so that the owner could not yet see what the financial position was and separate personal wealth from company property. This research succeeded in designing the recording of transactions, and financial statements in the form of profit and loss statements, reports of changes in capital and balance sheet at a spreadsheet-based Dika Motor workshop using Microsoft Excel in the June 2019 period. Keywords: transaction, financial statements, spreadsheets, microsoft excel 2010, Dika Motor workshop
FAMILIARITY MAHASISWA POLITEKNIK NEGERI PADANG TERHADAP VIRTUAL EVENT SEBAGAI ALTERNATIF DALAM MENGHADIRI EVENT PADA SAAT PANDEMI COVID-19 Rafidola Mareta Riesa; Alfatah Haries; Sepri Neswardi
Jurnal Pariwisata Bunda Vol. 2 No. 1 (2021): Vol. 2 No. 1 2021
Publisher : Akademi Pariwisata Bunda Padang, Sumatera Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.777 KB)

Abstract

The pandemic has shifted the pattern of organizing events and has to adapt to new habits, namely holding the events in a virtual way. This shift has an impact on students who often take part in offline events to online or virtual. This study aims to see the extent to which Politeknik Negeri Padang students are familiar with virtual events. Data collection techniques were carried out through a questionnaire by looking at four indicators, namely informational, experiential, self-rated, and educational. The results showed that the majority of Politeknik Negeri Padang students receive information about virtual tour through social media. The majority of students have participated in virtual events and think they are quite familiar with virtual events. The study also found that most students gained knowledge about virtual events when they took formal education.
Pengaruh Brand Image dan Lokasi terhadap Keputusan Calon Mahasiswa Melanjutkan Studi di Perguruan Tinggi Sepri Neswardi; Ika Yuanita; Jumyetti Jumyetti
Jurnal Ilmiah Poli Bisnis Vol 14 No 2 (2022)
Publisher : Politeknik Negeri Padang

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Abstract

Brand Image is a determining factor in decision making. This study aims to determine whether brand image (brand image), location affect the decision of prospective students to continue their studies in college. The place of research is Padang State Polytechnic with 244 students who are the class of 2022 in the Department of Commerce Administration. The research method uses quantitative methods with data collection using questionnaires, primary data obtained using quantitative analysis with data processing tools using SPSS. Data analysis was performed with multiple linear regression (independent variables brand image and location, while dependent variable is decision making). The percentage contribution of the influence of brand image and location variables on purchasing decisions is 46%, while the rest (100% - 46% = 54%) is influenced by other variables that are not taken into account in this study. The limitation of this research is that the number of samples is still small, namely 244 people and further research can be carried out with a large sample with the addition of other variables as factors that influence DNA, which can also be done with a mix method.
Investigation of ambek-ambek nagari koto gadang koto anau dance art to improve cultural tourism attraction Salsabila Muntaz; Rafidola Mareta Riesa; Sepri Neswardi
Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.393 KB) | DOI: 10.55980/esber.v1i2.40

Abstract

Minangkabau Tribe in West Sumatra hasone  cultural problem, namely the traditional art of Ambek-Ambek Dance. This study aims to find out whether the art of Ambek-Ambek Nagari Koto Gadang  - Koto Anau Dance can be used as a cultural tourism attraction in Solok Regency. The research method used is descriptive qualitative using the theory of tourist attraction. Data collection is carried out by observation, interview, and documentation methods. The results of this study show that Ambek-Ambek Dance meets the criteria of good tourist attraction; 1) uniqueness, ambek-ambek dance has a distinctive uniqueness and is different from other dances, namely in terms of dance history, naming, movement philosophy, herding music, costumes, and special rules in the presentation of dance. 2) originality, pure ambek-ambek dance comes from the traditional traditions and daily life of young mudi Koto Anau in ancient times in finding a partner.  3) Authenticity, Ambek-Ambek dance has a distinctive beauty naturally, exotic, and unpretentious. 4) diversity, ambek-ambek dance has a diversity of Minangkabau customs and culture which can be seen in terms of variations in movement shapes, floor patterns, herding music, and dance costumes.
Impact Of Digital Leadership on Small Medium Enterprises Resilience: The Mediating Role of Employee Creativity Rahmat Eka Putra; Sepri Neswardi; Primadona Primadona; Jumyetti Jumyetti; Ika Yuanita
AMAR (Andalas Management Review) Vol 7 No 1 (2023)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.7.1.35-61.2023

Abstract

Survival of Small Medium Enterprises (SMEs) is important in uncertainty and rapid advancement of digitalization nowadays, which leads to significant changes in the business environment. SMEs must be able to be resilient and face turbulence to survive and maintain business continuity. To support this resilience, digital leaders are required to help enterprises transform and lead them to a more promising future. Thus, SMEs have a digital mindset so that they can recognize and exploit opportunities, as well as overcome the challenges of surviving in an increasingly dynamic environment. Based on Social Exchange Theory and Resource Base Theory, this study examines the relationship between digital leadership and SMEs resilience through the mediation of employee creativity. Based on a sample of 179 SMEs from various sectors in Indonesia. The data were analyzed using AMOS-SEM by assessing construct validity and reliability, as well as measurement and structural models. The analysis confirms the effect of digital leadership on SMEs' resilience. The findings also provide support for the mediating role of employee creativity. The findings reveal the effect mechanism of digital leaders on SMEs resilience and enrich the literature on antecedents of SMEs resilience. Practical implications and future research are also discussed.