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Armel Yentifa
Jurusan Akuntansi, Politeknik Negeri Padang

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PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI Diviana, Sukma; Putra Ananto, Rangga; Andriani, Wiwik; Putra, Roni; Yentifa, Armel; Zahara; Siswanto, Azi
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.v15i2.20

Abstract

Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.
Analisis Pengambilan Keputusan Taktis: Tetap Mempertahankan Koran Cetak atau Mengganti ke Media Online Maryati, Ulfi; Putri, Kurniawati; Yentifa, Armel; Maretha Rissi, Dita
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.v15i1.51

Abstract

Printed Newspaper readers began to decline with development of technology, and online media readers increased. Printed newspaper companies must take a decision whether to keep the printed newspaper or change to online media. This research is a quantitative applied research using a case study approach. Data collection techniques used were interviews, observation and documentation. This study uses primary data, the analytical method used is thematic analysis, Hansen Mowen's tactical decision making steps, and rational theory models. The results of this research that switching to online media is more profitable going forward for companies, because online media do not cost as much as printed newspapers. Online media does not require ink, paper and operational vehicles such as print newspapers.
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.
Good Governance Implementation in the Development of Sustainable Tourism; The Portrait of Padang City Government Siskawati, Eka; Yentifa, Armel; Zahara; Dela Gusta, Haniva
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.v15i1.58

Abstract

This article describes on how the implementation of good governance is carried out by Padang City Government in sustainable tourism management. This research is aimed to (1) Overseeing the good governance implementation in Padang City Government in term of the development of sustainable tourism destinations. (2) Analyzing the sustainable tourism management viewing it from agency theory. It is a qualitative descriptive research, and performed in Padang City Culture and Tourism Office. More over, data collection utilizes observation, interview, and documentation. The good governance principle employed in this research are accountability, participation, and transparency. The result shows that the implementation of good governance at Padang City Culture and Tourism Office has been achieved well. It is as a result of the agency relationships occured within local government; the relationship with the executive in the role of Culture and Tourism Office, and with public as the community.
Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung) Maryati, Ulfi; Yentifa, Armel; Andriani, Wiwik
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.v10i2.100

Abstract

The aim of this research is to evaluate implementation of Accrual based accounting of local government in Kota Semarang and Kota Bandar Lampung. The research finds that Government Act (PP) No. 71 Year 2010 as amendment of Section 36 ayat (1) Regulation No 17-2003 and Pasal 70 section (2) Regulation No.1-2004 has instructed government to apply Accrual accounting by the year 2008. However, the regulation for implementing this Accrual based accounting has just established since 2010 in PP 71-2010. The establishment of this governmental act, all governments both local and central, must apply Accrual based accounting by the year of 2015. The years from 2010 until 2014 can be identified as the transition from cash based accounting to Accrual based accounting. In December 2013, Central government has set Regulation of Internal Affairs Ministry (Permendagri) No. 64 in 2013 which can be identified as the regulation for controlling the implementation of PP 71 in 2010 at local governments. Local government of Kota Semarang is the only region in Indonesia which has applied Accrual based accounting since 2008. In 2013, government of Bandar Lampung start implementing this financial policy informally, but actually they still use PP 24-2005. This research was conducted using qualitative research methods with library research technique. The result of implementation accrual accounting in two public governments is appropriated to conceptual framework.
Analisis Pemanfaatan Scrap untuk Meningkatkan Laba Perusahaan (Studi Kasus Pada Pabrik Tahu AL, Sumedang dan Super di Kota Padang) Yentifa, Armel; Maryati, Ulfi; Yuli Ayu Putri, Sri
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.110

Abstract

Dalam pembuatan tahu akan menghasilkan scrap material (sisa bahan) berupa ampas tahu. Selama ini pemanfaatan sisa bahan diperlakukan oleh perusahaan dengan menjual langsung ke peternak sapi sebagai makanan sapi. Karena kandungan gizi yang tinggi terdapat dalam ampas tahu, ampas tahu dapat diproses lebih lanjut menjadi berbagai jenis makanan diantaranya seperti keripik ampas tahu. Penelitian ini bertujuan untuk mengetahui apakah dengan memproses lebih lanjut ampas tahu menjadi keripik ampas tahu akan lebih menguntungkan dibandingkan apabila perusahaan menjual langsung sebagai makanan ternak. Penelitian ini menggunakan pendekatan deskriptif kualitatif yang bersifat studi kasus pada tiga pabrik tahu di kota Padang. Metode analisamenggunakan pendekatan diferensial. Hasil penelitian yang diperoleh adalah memproses lebih lanjut lebihampas tahu menjadi kripik tahu lebih menguntungkan dibandingkan apabila perusahaan menjual tanpa memproses lebih lanjut.