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Frima, Rini
PDIM Universitas Andalas
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Tingkat Pendidikan dan Penggunaan Informasi Akuntansi Manajemen Terhadap Kinerja UMKM di Kota Padang Rini Frima; Firman Surya
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.33

Abstract

Penelitian ini menganalisa tingkat pendidikan pemilik, penggunaan informasi akuntansi manajemen terhadap kinerja usaha pada Usaha Mikro Kecil Menengah (UMKM) yang ada di Kota Padang. Pendekatan yang digunakan digunakan dalam penelitian ini adalah statistik deskriptif dan pengujian hipotesis menggunakan analisis regresi linear. Sampel yang digunakan dalam penelitian ini adalah UMKM dengan klaster Kecil di Kota Padang. Sampel dalam penelitian ini adalah 25 UMKM yang berada di Kota Padang. Dari hasil analisa data menggunakan statistik deskriptif atas varibel tingkat pendidikan manajer UMKM menunjukkan bahwa 16% pendidkan SD/SMP, 36% berlatar belakang pendidikan SMA/SMK/sederajat, 8% lulusan D 3 dan 40% lulusan S1/D4. Sementara untuk variable penggunaan informasi akuntansi manajemen diukur menggunakan 13 indikator. Indikator dengan nilai tertinggi adalah penggunaan buku penjualan dan Buku Kas Masuk. Sementara indikator laporan keuangan yang digunakan untuk mengajukan kredit penggunaanya sangat rendah yaitu sebesar 16%.. Hasil pengujian regresi menggunakan software akuntansi (SPSS 20.0) menunjukkan bahwa tingkat pendidikan tidak berpengaruh terhadap kinerja UMKM, sementara itu penggunaan informasi akuntansi manajemen sangat berpengaruh terhadap kinerja UMKM. Proporsi pengaruh variabel independen terhadap variabel dependen yaitu sebesar 34,8%. Artinya pendidikan dan Penggunaan Informasi Akuntansi Manajemen memiliki pengaruh terhadap kinerja mencapai 34,8%.
Desain Aplikasi Sistem Informasi Akuntansi untuk Usaha Bengkel Studi Kasus pada AA Cempaka Auto Service Surya, Firman; Santi, Elfitri; Yentifa, Armel; Frima, Rini; Djefris, Dedy
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.v15i1.55

Abstract

This study aims to design an accounting information system application in AA Cempaka Auto Service workshop. Case study used as research approach. The application design process begins with studying the forms and reports that are required by the workshop business i.e purchasing form, sales form, general journal form, vehicle service record, debt payment and receivables. Required reports consist of transaction journal records, general ledger, balance sheet, income statement, balance sheet, inventory position, and vehicle service record. Application development stage using Microsoft Access 2007 software and VBA facilities for automation of journal posting and inventory cost calculation based on moving average method. The next step is to test the application to get sufficient confidence in transaction processing by comparing the results of the processing with the manual calculations performed. The implementation process is carried out by converting the initial data on the conversion date and inputting the transaction up to the company's operating date. After carrying out the implementation and conversion, the final stage is to carry out training to users and carry out the process of improvement and adjustments to the application based on feedback received from the user. The system design and implementation process have been deemed successful after the user has stated that the application has met all user needs and is operating properly.
Segmented Reporting Analysis Pada Anandia Bakery Rahayu, Resi; Putra Ananto, Rangga; Frima, Rini
Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i1.95

Abstract

Companies need to know the profit contribution generated by each marketing area owned. To know the profit contribution of each marketing area, it is necessary to create income statement with segmented reporting approach (segmented reporting) each marketing area. Segmented reporting contains information about the amount of sales and certain the costs each marketing area. The purpose of this study is to determine the profit contribution generated by each marketing area in Anandia Bakery April 2017. This study uses variable costing method, which is useful to determine the cost of production just based on variable costs. The results of this study stated that all marketing areas owned by Anandia Bakery in April of 2017 are profitable. It can evidenced by the percentage of segment margin ratio for each large marketing area, it is above 40%. When the result of margin ratio more larger, the profit contribution that given by the marketing area is getting better.
Persepsi Investor Pemula di Indonesia Terhadap Reputasi Perusahaan Rini Frima
Jurnal Ilmiah Poli Bisnis Volume 13 Nomor 2 tahun 2021
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.v13i2.553

Abstract

This study aims to describe the perception of beginner investors on corporate reputation using the Corporate Reputation Quotient (CRQ). The CRQ used is 10 dimensions with a total indicator of 44 question items using a Likert scale. The survey was conducted using an electronic questionnaire to 49 PNP Accounting Department students who have become investors on the Indonesia Stock Exchange (IDX) in 2021. The data obtained were then processed and analyzed using descriptive statistics. The results of data processing show that the majority of beginner investors in PNP are women with an investment age of less than six months and an investment value of under Rp. 500,000. Data processing of investor perceptions of corporate reputation shows that financial performance indicators which include profitability, total assets, growth and risk are the most important factors considered by beginner investors in Indonesia. Followed by the factor of Corporate Social responsibility (CSR) in second place, which includes; ethics, and responsibility to the environment. The third position is the company's leadership, covering various factors of the company's internal resources. The two lowest factors in this survey are occupied by emotional attractiveness and company credibility. Both of these factors are related to the emotional attachment of investors to the company and the role of the company's communication with investors Keywords: Corporate reputation, investment decision making, and beginner investors
Evaluasi Pembelajaran Daring Pada Jurusan Akuntansi Politeknik Negeri Padang Armel Yentifa melfa; Rini Frima
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5954

Abstract

This research evaluates the online learning system that has been carried out by the accounting department of PNP. Lecturers and students of the accounting department of PNP become the subject of this research. This research used a descriptive qualitative approach where the data collected through questionnaires and Forum Group Discussion (FGD). The results showed that 18% of students do not have a PC/laptop. This situation makes the students difficult to take online learning because they have to take computer application courses every semester. Hence, there are 9% of students who lived in remote areas, which requires them to find internet network spots that are far from their house. This research found that students like the asynchronous learning system better than the synchronous learning system. About 15.8% of lecturers in the Accounting Department of PNP feels that it is hard to prepare teaching materials for online learning. And 21.1% of lecturers also have a problem with using the Learning Management System (LMS).
Co-Authors Ananto, Rangga Putra Armel Yentifa Armel Yentifa melfa Dedy Djefris Elfitri Santi Rahayu, Resi