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All Journal Jurnal Kajian Manajemen Bisnis JAM Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JMM (Jurnal Masyarakat Mandiri) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ekonomi dan Bisnis Dharma Andalas KANGMAS: Karya Ilmiah Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Entrepreneurship and Small Business Research
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Politeknik Negeri Padang
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Journal : JAM

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PELATIHAN DAN PEMBENAHAN MANAJEMEN BISNIS DAN PEMBUKUAN KUPIAH TRADISIONAL PADA PENGRAJIN “LILI KOLEKSI” KECAMATAN LUBUK KILANGAN KOTA PADANG HATTA, ERMATATI; Maretha Rissi, Dita; Haslina, Welsi; Gustati
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.v15i2.14

Abstract

Lili Collection is one of the traditional skullcap craftsmen who are on Jl. Beringin RT 01 / RW 01, Lubuk Kilangan Subdistrict, Padang City since 2009. With the speed of development in the industrial world, this business is experiencing difficulties in developing its business and losing market share. This handicraft business has not carried out financial bookkeeping in accordance with UMKM standards. The purpose of this activity is to help traditional skullcap craftsmen to develop their businesses through training and business management and bookkeeping improvements tailored to this type of business, namely MSMEs. So that the hope of this activity is that it can help partners develop their businesses and gain market share in the eyes of the community through proper business management. What is no less important is the existence of this activity, it is hoped that partners will be able to do financial bookkeeping properly according to the MSME standards. This bookkeeping is useful for partners to know their financial position and make this financial information the basis for future decision making.
Profil Industri Rumah Tangga Rakik di Kecamatan Pauh Kota Padang Wira, Variyetmi; Gustati
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.106

Abstract

West Sumatra is famous for various types of cuisine that contain a lot of spices, marinades and have good taste. This can be either culinary or cooking traditional cakes. One of the traditional cakes are brittle or known by Rakik. These efforts form of home industry. This study is a survey of two industry tanggga rakik house in the district of Padang Pauh, which had stood for 20 years, namely Mrs. Fatmawati Rakik Enterprises and Enterprises Rakik Mother Yulidar. Various problems faced by the domestic industry of which this is still traditional activities, lack of good financial management, packaging products and trademarks are less attractive, and yet the drafting of financial statements in accordance with standards (SAK-ETAP).
Analisis Perbandingan Prediksi Kebangkrutan Bank Syariah Dan Bank Konvensional Menggunakan Altman’s EM Z- Score Model Agnes Anggun Minati; Gustati; Hidayatul Ihsan
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.90

Abstract

The development of Islamic banks in Indonesia increasingly shows that Islamic banks are ready to become competitors for conventional banks. Islamic banks that use margin systems or profit sharing whereas conventional banks use interest systems give rise to different expectations. It is possible to have a difference in terms of bankruptcy prediction using the Altman EM Z-Score Model ratio. The Altman EM Z-Score Model is a modification of the Altman ratio in 2002 that is used for non-manufacturing companies and has not gone public. This final project aims to analyze the comparison of predictions of bankruptcy of conventional Islamic banks and banks using Altman's EM Z-Score Model for the period 2012-2014. This type of research is descriptive comparative research. The sample used was 11 Islamic Commercial Banks and 23 Conventional Commercial Banks selected using the purposive sampling method. Data analysis techniques use different tests in whitney SPSS version 20. Based on the results of Z '' - Score shows that Indonesian banks are in a healthy state, but Islamic banks are more stable than conventional banks, while the results of whitney test show there are differences in working capital to total assets, retained earnings to total assets, EBIT to total assets, but there is no difference in the book value of equity to total liabilities of Islamic banks and conventional banks.
Pengaruh Financing To Deposit Ratio (FDR), Risiko Pembiayaan, Kecukupan Modal, Dana Pihak Ketiga, Suku Bunga, dan Inflasi Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Kamelia; Eliyanora; Gustati
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.83

Abstract

This study aims to examine the effect of financing to deposit ratio (FDR), financing risk, capital adequacy, third-party funds, interest rates, and inflation on profitability of Islamic Commercial Banks in Indonesia. The independent variables used in this study are financing to deposit ratio (FDR), financing risk, capital adequacy, third-party funds, interest rates, and inflation. The dependent variable is the profitability that measured using the return on assets (ROA). The study population are 13 Islamic Commercial Banks that registered in the Financial Services Authorities and Indonesian Bank during 2013-2017. Determination of sample was made by applying purposive sampling method and obtaining the sample of 9 Islamic Commercial Banks. Analysis of data used is multiple regression with the help of SPSS version 20. The results showed that financing risk had a significant effect on profitability, while financing to deposit ratio (FDR), capital adequacy, third-party funds, interest rates, and inflation had no significant effect on profitability.
Co-Authors Agnes Anggun Minati Andrew Makmur Annisa Oktaviona Armel Yentifa Benny Chandra Desi Handayani Dian Rahmiati Dilla Putri Cahyani Dita Maretha Rissi Ditha Maretha Rissi Elfitri Santi Eliyanora Endrawati Endrawati Fera Sriyunianti Ferdawati Ferdawati Firman Surya Fitra Oliyan Haslina, Welsi Hatta, Ermatati Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Kamelia Megawati Nawara Putri Novadilastri, Novadilastri Nurul Fauzi Nurul Fauzi Reni Endang Sulastri Reno Fithri Meuthia Revi Fatimah Suci Rahmadani Variyetmi Wira Wiwik Andriani