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Josephine Sudiman
Jurusan Akuntansi Politeknik Negeri Padang
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Skill Mismatch yang Dirasakan oleh Alumni Program Studi Diploma IV Akuntansi Politeknik Negeri Padang Azalia, Annice; Sudiman, Josephine; Maryati, Ulfi
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.144

Abstract

Many previous studies found that there was dissatisfaction with graduate users with the competencies possessed by Accounting graduates. Importantly, Accounting graduates must prepare themselves for various competencies needed in the world of work. This purpose of this study is to examine whether there is a competency gap faced by the graduates of Accounting Department of the Padang State Polytechnic while performing their first job. This study uses a quantitative method. Sample selected purposively on the alumni of D-IV 4 Accounting at the Padang State Polytechnic with 54 respondents that had worked after graduation. The data analysis technique in this study used the sign test and the Mann-Whitney U test. The results show that there is a competency gap faced by alumni in the attributes of technical and IT skills except in presenting financial reports, planning and conducting audits, implementing internal controls, measuring company performance, using Office, accounting software and social media. There is also no difference found in competency level between graduates of 2019 and 2020.
Penggunaan Value Added Intellectual Capital (VAIC) Sebagai Prediktor Nilai dan Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan di Sektor Miscellaneous, Consumer Goods Property, Real Estate & Building Construction dan Infrastructure, Utilities Firman Adnan; Josephine Sudiman
Jurnal Pasar Modal dan Bisnis Vol 1 No 2 (2019)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.059 KB) | DOI: 10.37194/jpmb.v1i2.26

Abstract

This research is motivated by the development of science and technology that causes many companies to make business strategies based on science, namely intellectual capital (IC). One measurement that can be used to measure IC is VAICTM developed by Pulic (2000). The purpose of this study is to analyze the effect of intellectual capital on the market value and financial performance of companies. The research method used is a simple linear regression method. The sample of this study are companies of the miscellaneous, consumer goods, property and infrastructure sectors listed on the Indonesia Stock Exchange between 2015 and 2018. The results of this study indicate that IC is only able to be a predictor of financial performance as measured by using return on assets (ROA) and return on equity (ROE), while IC is not able to be a predictor of company value measured using price book value (PBV), price earnings ratio (PER) and Tobin's Q (Q).
Analisis Tingkat Pemahaman Akuntansi Mahasiswa dengan Model Pembelajaran Role-Play (Studi Kasus: Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang) Diki Supriadi; Josephine Sudiman; Lisa Amelia Herman
Jurnal Pasar Modal dan Bisnis Vol 1 No 2 (2019)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.359 KB) | DOI: 10.37194/jpmb.v1i2.29

Abstract

This research was conducted at Padang State Polytechnic Department of Accounting. Students of this department acted as junior accountants in a role-play learning model with the aim to study their level of understanding at preparing basic financial reporting. Research method used is a qualitative descriptive method by conducting interviews, observations and documentation to obtain data and information that is accurate and similar to actual situations. The results showed that participants with a high accounting understanding level as much as 58%, a moderate accounting understanding level as much as 25% and with a low accounting understanding level as much as 17%. The results also show that the obstacles during this role-play learning model are lack of participants’ effort to learn the given modules and to act accordingly.
Hubungan Likuiditas, Profitabilitas, Leverage Dan Earning Per Share Terhadap Underpricing pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Tahun 2009-2018 Nadya Khaira; Josephine Sudiman
Jurnal Pasar Modal dan Bisnis Vol 1 No 2 (2019)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.54 KB) | DOI: 10.37194/jpmb.v1i2.30

Abstract

This research aims to determine the relationship of liquidity, profitability, leverage and earnings per share on underpricing of companies conducting Initial Public Offering (IPO) from 2009 to 2018, using a purposive sampling method with a total sample of 156 companies. Secondary data obtained from the prospectus and the company's financial statements and Spearman rank-order correlation used for hypothesis testing. The results of this study indicate that: (1) Liquidity have no relationship with underpricing, (2) Profitability have a low relationship with underpricing, (3) Leverage has a very low relationship to underpricing, (5) Earning per share (EPS) variable has no relationship to underpricing.
Simple Moving Average: Lebih baik dibanding Buy and Hold Strategy? Jefarel Jefarel; Josephine Sudiman
Jurnal Pasar Modal dan Bisnis Vol 3 No 1 (2021)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v3i1.63

Abstract

The purpose of this study is to identify the optimal period of the Moving Average technique used to generate a better return towards 38 stocks included in the LQ 45 Index in Indonesia. The author uses 2 approaches, namely momentum and contrarian and applies the Simple Moving Average technique with various period modifications to daily trading data of 2018 and 2019. The optimal period is retested using data of 2020. The results suggest that the momentum strategy is superior to that of contrarian strategy, but overall these two strategies produce better returns than the Buy and Hold strategies. Specifically, the average loss of investors who adopt the Buy and Hold strategy is 26.43% in 2020, much higher than those who apply the contrarian strategy (the second approach) which will only experience a decrease in wealth value of 9.91% and 2.61% for those who implement momentum strategy (first approach).
Relevansi Fungsi dan Formula di Microsoft Excel Pada Tenaga Kerja Akuntan Dwindy Harmadani; Josephine Sudiman; Sukartini Sukartini; Reno Fithri Meuthia
Akuntansi dan Manajemen Vol. 17 No. 2 (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.v17i2.189

Abstract

This study aims to determine the relevance of functions and formulas in Microsoft Excel on jobs related to accounting. This type of research is descriptive analytic qualitative research. The data collection method of this research is interviews. This study focuses on graduates of the Accounting Department who work in public accounting firms and in companies and often use Microsoft Excel in doing their work. The data analysis technique used is an interactive model analysis technique. Testing the validity of the data in this study includes the credibility test, transferability test, dependence test and confirmability test. The results show that the use of functions and formulas in Microsoft Excel is relevant in helping accounting graduates work effectively and efficiently. The results of the research show the use of functions and formulas, namely the Home Tab function in the form of Font, Alignment, Number, Conditional Formatting, Auto Sum, Sort & Filter and Find & Select features; The Insert Tab function uses the Chart, Pivot Table, Hyperlink and Header & Footer features; Tab Page Layout function features Page Setup and Scale to Fit; The Formula Tab functions are Basic formulas, If, Subtotal, Sum, Sumif, Vlookup, Hlookup, If Error, Max, Round, Date, Now and Concatenate; The Data Tab function is the Filter feature and the Group-Ungroup feature; The Tab View function is the Freeze-Unfreeze feature.
Faktor yang Mempengaruhi Profitabilitas pada Perusahaan Industri Wadah dan Kemasan yang Terdaftar di Bursa Efek Indonesia Sri Salvina Devi Maharani; Ferdawati Ferdawati; Josephine Sudiman
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.194

Abstract

Profitability is the potential of a business entity to generate income within a certain period of time. The management of a company must be able to consider the factors that affect the company's profitability because this profitability is a determinant of the company's success. This study aims to provide empirical evidence on the impact of cash conversion cycle, liquidity and company size on the profitability of companies in the container and packaging industry listed on the Indonesia Stock Exchange. The population of this study is companies in the packaging industry listed on the Indonesian Stock Exchange from 2018 to 2021, and the sampling was done by purposive sampling method, so 11 sample companies were selected. This data analysis method is a multiple regression analysis using the SPSS version 25 program, and the results of this study show that the cash conversion cycle has a negative impact on profitability, liquidity has a positive impact on profitability, firm size has been shown to have no effect in container and packaging industry companies listed on the Indonesia Stock Exchange.
Co-Authors Azalia, Annice Diki Supriadi Dwindy Harmadani Ferdawati Ferdawati Firman Adnan Jefarel Jefarel Nadya Khaira Reno Fithri Meuthia Sri Salvina Devi Maharani Ulfi Maryati