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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting Jurnal Sains dan Informatika : Research of Science and Informatic
Dandi Aprila
Politeknik Negeri Padang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pandemi Covid-19 dan Dampaknya Terhadap Perubahan Kebijakan Perusahaan Sektor Teknologi Wiwik Andriani; Rangga Putra Ananto; Eka Rosalina; Wina Nofrima Fitri; Dandi Aprila
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4701

Abstract

Analysis conducted to see the extent to which a company has implemented by using financial implementation rules correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing the company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine a policy strategy based on the results of a comparison test of the financial performance of technology sector companies before and during the 2018-2021 period of the covid-19 pandemic. In this study, secondary data are used. Purposive sampling was utilized as the sampling methodology. This study employed a normality test and Paired Sample T-Test. The results of this study indicate that the financial performance of technology companies during the covid-19 pandemic got significant results for all variables. Based on the comparison test results, a policy strategy is needed to solve the problems related to financial performance.
Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic Wiwik Andriani; Rangga Putra Ananto; Dandi Aprila; Wina Nofrima Fitri
Ilomata International Journal of Tax and Accounting Vol 4 No 1 (2023): January 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.512 KB) | DOI: 10.52728/ijtc.v4i1.662

Abstract

The analysis carried out to see how far a company has carried out by using the rules of financial implementation correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing a company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine policy strategies based on the results of comparative tests of the financial performance of companies in the technology and infrastructure sector before and during the 2018-2021 Covid-19 pandemic. This study uses secondary data. The sampling technique used was the purposive sampling method. This study used the normality test and paired difference test. The results of this study indicate that the financial performance of technology companies during the Covid-19 pandemic obtained significant results for all variables. In contrast, for the variables in the infrastructure sector companies, only one variable was significant. Based on the comparative test results, a policy strategy is needed to overcome problems related to financial performance experienced by infrastructure and technology companies listed on the Indonesia Stock Exchange. Through the eight determined policy strategies, it is expected to be able to make the company survive and choose the proper steps in developing its business.
Perancangan Database Akuntansi Menggunakan Microsoft Access pada Usaha Konveksi Taylor Abadi Wiwik Andriani; Eka Rosalina; Fera Sriyunianti; Ferdi Afrizon; Dandi Aprila
SAINS DAN INFORMATIKA : RESEARCH OF SCIENCE AND INFORMATIC Vol. 9 No. 1 (2023): Jurnal Sains dan Informatika : Research of Science and Informatic
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah X

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Abstract

This service aims to help design accounting applications at the Konveksi Taylor Abadi Convection Business using Microsoft Access. The application is designed according to the needs of the store, where this application has a form that is equipped with Visual Basic for Application (VBA) and other facilities such as an account list form, inventory list, fixed asset list, transaction recording consisting of sales, purchases, raw material usage, allocation forms. factory overhead costs, direct labor costs, finished production or finished products. This application provides financial reports ranging from reports on the cost of production, profit and loss reports, reports on changes in capital, balance reports and cash flow reports as well as other data needed by the company. From the results of this service, it was found that there were deficiencies in the recording and financial reports at Taylor Abadi Convection. Therefore, the author provides a solution for Konveksi Taylor Abadi Convection to use Microsoft Access computer applications in recording transactions and preparing financial reports in accordance with Financial Accounting Standards (SAK) quickly and automatically.
FINANCIAL MANAGEMENT OF NAGARI OWNED ENTERPRISES (BUMNAG) AND ITS IMPACT ON COMMUNITY WELFARE Dandi Aprila; Wiwik Andriani; Rangga Putra Ananto
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.4461

Abstract

Background: Based on the initial observations that have been made, it was found that the application of the principle of transparency in the management of BUMNag in Nagari X had not been appropriately implemented because many programs from BUMNag were unknown to the public even though the program was already running. This is caused by the need to disseminate information to the public by BUMNag. Then, based on data accessed through the official Nagari website, there have yet to be any financial reports that the public can access. Furthermore, based on observations, no vision and mission of BUMNag could describe the commitment of BUMNag in Nagari X. The governance of BUMNag should pay attention to applying the principle of transparency to information as a form of accountability to the public. The duties and responsibilities carried out by BUMNag in Nagari X have yet to be carried out following the rules stipulated in Dharmasraya Regent Regulation Number 42 of 2018 concerning Nagari-Owned Enterprises. A business entity, if managed properly, will certainly be able to provide benefits to various parties and can have a positive influence on village development, community welfare, and others.Purpose: This study aims to determine and explain the influence of accountability, transparency, and organizational commitment in managing Nagari-Owned Enterprises (BUMNag) funds on people's welfare.Research Method: The research method uses a quantitative approach. The population in this study is the strata of society in Nagari X. The selection of samples was made by stratified random sampling technique with 98 respondents.Research Results: The results showed that accountability, transparency, and organizational commitment in the management of Nagari-Owned Enterprises (BUMNag) funds positively improved community welfare.Novelty: This research is the first study to discuss the financial management of BUMNAg and its impact on people's welfare using qualitative methods.
Village Fund Accounting Model in Realizing Nagari Financial Accountability Armel Yentifa; Wiwik Andriani; Syafira Ramadhea Jr; Dandi Aprila; Gusmita Sofia
Ilomata International Journal of Tax and Accounting Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.895

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand. It is hoped that through this research, the implementation of accrual-based accounting can be further improved so that accountability in managing village funds can be achieved as expected.
The Influence of Financial Literacy and Educational Background on the Financial Governance of Nagari Owned Enterprises Wiwik Andriani; Rangga Putra Ananto; Zahara Zahara; Dandi Aprila
Ilomata International Journal of Tax and Accounting Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.928

Abstract

Initial observations carried out at Nagari-Owned Enterprises (BUMNag) in Nagari Z found that BUMNag managers' understanding of good financial governance still needed to be improved, causing the financial governance of BUMNag in Nagari Z not to be improved. This is due to a need for more training regarding financial literacy and a mismatch in the educational background of the BUMNag managers. This research aims to determine and analyze the influence of financial literacy and educational background on financial governance in Nagari-owned enterprises (BUMNag) in Nagari Z. The approach used in this research is quantitative with a survey method. The data used in this research is primary data obtained from distributing questionnaires to managers of Nagari-owned enterprises in Nagari Z with 83 respondents. The sampling method used in this research is the stratified random sampling method. The research results show that financial literacy and educational background partially influence the financial governance of BUMNag in Nagari Z. In line with these results, financial literacy and educational background simultaneously influence the financial governance of BUMNag in Nagari Z.
Co-Authors Ananto, Rangga Putra Armel Yentifa Eka Rosalina Fera Sriyunianti Ferdi Afrizon Gusmita Sofia Syafira Ramadhea Jr Wina Nofrima Fitri Wiwik Andriani Zahara Zahara