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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Accounting Information System, Taxes, and Auditing Journal (AISTA)

Endrawati

Politeknik Negeri Padang

Author-ID : 5354375

Computer Science & IT Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document

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Articles

Analisis Tingkat Literasi Keuangan Mahasiswa Bidikmisi Politeknik Negeri Padang Westi Rahmadani; Endrawati; Lisa Amelia Herman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Konsumen perlu memahami literasi keuangan sehingga nyaman dan aman dalam berinteraksi dengan industri jasa keuangan. Peningkatan literasi keuangan Indonesia belum mampu mengungguli negara tetangga. Penelitian ini bertujuan menganalisis tingkat literasi keuangan mahasiswa Bidikmisi Politeknik Negeri Padang (PNP). Literasi keuangan dilihat berdasarkan 4 (empat) indikator yaitu pengetahuan umum tentang keuangan, simpanan dan pinjaman, asuransi serta investasi. Metode penelitian adalah statistik deskriptif. Hasil penelitian menunjukan pengalaman keuangan responden yang paling tinggi adalah : media penyimpanan uang yang digunakan adalah rekening tabungan (67%), pembayaran uang dilakukan secara tunai (81%), tidak ada melakukan pinjaman (56%), pengambilan keputusan keuangan diputuskan sendiri (91%), ketahanan keuangan antara 1 – 3 bulan (61%) dan pengeluaran per bulan antara Rp. 400.001 s/d Rp. 600.000 (38 %). Penelitian terhadap tingkat literasi keuangan mendapatkan hasil bahwa literasi keuangan laki-laki 78% dan perempuan 76 %. Mahasiswa yang tinggal di kawasan perkotaan dan pedesaan literasinya adalah 77 % dan 77%. Literasi keuangan berdasarkan jurusan menunjukan hasil tertinggi pada mahasiswa jurusan Akuntansi dan Teknik Elektro. Literasi tertinggi terdapat pada mahasiswa yang berasal dari jurusan SMK Akuntansi (83%), angkatan (81%) dan IPK >3,75 (82%). Secara umum, literasi keuangan berada pada tingkatan Sufficient literate (71%).

Analisis Perilaku Belajar dan Pemahaman Akuntansi pada Masa Pandemi Ocha Delanni Sutra; Endrawati; Fera Sriyunianti
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Perilaku belajar dan pemahaman terhadap materi pelajaran saling berkaitan. Perilaku belajar pada masa pandemi mengalami perubahan karena perubahan sistem perkuliahan. Pada masa pandemi perkuliahan lebih banyak dilaksanakan secara online. Penelitian ini bertujuan untuk menganalisis perilaku belajar mahasiswa akuntansi dan dampaknya terhadap pemahaman Akuntansi. Metode penelitian adalah statistik deskriptif dan responden adalah mahasiswa akuntansi Politeknik Negeri Padang (PNP). Hasil penelitian menunjukan bahwa perilaku mahasiswa akuntansi pada masa pandemi ini cukup bagus. Tingkat pemahaman akuntansi juga baik, dilihat dari nilai mata kuliah Auditing II dan Terapan audit. Namun pada mata kuliah akuntansi keuangan lanjutan dan akuntansi keuangan menengah kurang bagus.

Rancangan input-ouput Pengembangan Aplikasi AFAD untuk Pembukuan perusahaan yang memiliki usaha jasa dan dagang Endrawati; Elsa Rusdina; Dita Maretha Rissi; Elfitri Santi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to design an application program for financial reporting at the Mardhotillah Truss Store quickly and automatically using Microsoft Access. The results of the study found deficiencies in the Mardhotillah Truss Store, namely in terms of recording transactions and in preparing financial statements. Therefore, the author provides a solution for Mardhotillah Truss Stores to use the Microsoft Access computer application to assist the Store in recording transactions and preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) quickly and automatically. This application has advantages because the form uses Visual Basic for Application (VBA) and there is a login facility. The forms used for transaction input are the account list form, the fixed asset list form, the goods list form, the goods category list form, the supplier list form, the customer list form, the service type list form, the wage rate list form, and the initial balance form for accounts receivable, the form beginning balance of debt, beginning of inventory balance form, sales form, purchase form, debt payment form, receivable receipt form, service order form, completed service form, fixed asset depreciation posting form, closing journal posting form and general journal form. This application generates the required reports, namely financial statements (profit and loss statements, changes in equity reports, statements of financial position) and transaction reports.

SIBAD; Sistem Informasi Akuntansi Berbasis Database Solusi Pembukuan untuk Toko Beras Endrawati; Aulia Fitri; Firman Surya; Syafira Ramadhea Jr
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to design a computer-based accounting information system and a database application-based accounting information system (SIBAD) using Microsoft Access 2016, which will make it easier to optimize work and minimize errors that occur such as data loss at the Lisa/Emi Rice Shop. The method used in collecting data in this research is interviews with company owners, observing inventory in the warehouse and studying the data provided by company owners, and document review. The data analysis method of this research uses quantitative and qualitative methods. The design of SIBAD using Microsoft Access 2016 starts from the design of the input process output. The design made consists of the company data input menu, beginning balance input, transaction input, and financial reports. The accounting information system that runs at the Lisa/Emi Rice Shop includes a purchase accounting system, a sales accounting system, a cash receipts accounting system, a cash disbursement accounting system for debt payments, and a cash disbursement accounting system for operational costs.

Analisis Perhitungan Harga Pokok Produksi dengan Metode Process Costing pada Usaha Bubur Ayam Cianjur Kang Ade yoanna monica; rasyidah mustika; Randy Heriyanto; Endrawati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to analyze the calculation of the cost of goods manufactured using the Process Costing Method and presentation of profit/loss obtained at the Cianjur Kang Ade Chicken Porridge Business using the Full Costing Method for the period June 2022. The Cianjur Kang Ade Chicken Porridge Business is a company engaged in the manufacture which produces chicken porridge, yellow rice and uduk rice. In collecting research data, the method used was interviews conducted directly with the owner, and observation of the processes or activities contained within the company. After the research was completed, the cost of goods manufactured for each product was obtained in June 2022, namely chicken porridge Rp. 6,622/portion, yellow rice Rp. 6,089/portion, and nasi uduk Rp. 6,062/portion. In addition, the profit earned by Kang Ade's Cianjur Chicken Porridge Business for June 2022 amounted to IDR 23,173,009

Co-Authors Aulia Fitri Dita Maretha Rissi Elfitri Santi Elsa Rusdina Fera Sriyunianti Firman Surya Mustika, Rasyidah Ocha Delanni Sutra Randy Heriyanto Syafira Ramadhea Jr Westi Rahmadani yoanna monica

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