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Peningkatan Kompetensi guru Akuntansi dalam Pengajaran Komputer Akuntansi Santi, Elfitri; Mustika, Rasyidah; Endrawati
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.v15i2.21

Abstract

The development of technology has been very rapid and the curriculum has lagged far behind. This requires a curriculum change. SMK has made this change but in its development it is no longer relevant. Teachers as the spearhead of successful learning in schools must have competencies that are relevant to the development needs of the industry. This activity aims to improve the ability of Accounting MGMP teachers in West Sumatra province in learning computer accounting (Accurate). The approach taken in this research is a case study. The training process starts from application installation, creation of new company files, input transactions, and preparation of financial reports. The activity went well, but some teachers still needed further training and a whatsapp group was formed for further discussion. The obstacles faced were participants who were not familiar with computers.
Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Komite pada SMA Negeri 9 Sijunjung Mesi Putri Yenti; Armel Yentifa; Rasyidah Mustika
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.31

Abstract

This study aims to determine the application of the principles of accountability and transparency in the management of funds in the committee at Sijunjung 9 Public High School. The application of the principles of accountability and transparency can be seen from the stages of planning, stages of implementation, and stages of evaluation and accountability. This research is a qualitative descriptive study. Data collection methods used are interviews, observation, and documentation. Interviews were conducted with the principal, vice principal, committee treasurer, and committee chairman. The results of this study indicate that the application of the principles of accountability and transparency in the management of the committee funds at SMA Negeri 9 Sijunjung has been going well. The principle of transparency can be seen from the openness in the preparation of the School Budget and Action Plan (RKAS). While the principle of accountability is seen from the Accountability Letter (SPJ), the use of committee funds during one school year is given to parents at the committee meeting at the school.
Pelatihan Pembenahan Pembukuan Pada Usaha Roti Idola Bukittinggi Hatta, Ermatati; Maretha Rissi, Dita; Maryati, Ulfi; Mustika, Rasyidah; Haslina, Welsi
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.v15i1.52

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a role for the community in the midst of an economic crisis. By fostering MSMEs, it is believed that economic recovery can be achieved. Basically, MSMEs are mostly informal in nature and therefore tend to be easier for new entrepreneurs to enter. Accounting information has a very important influence on achieving business success, including for small businesses. Accounting information in the form of financial statements can be the basis for MSMEs to make decisions in managing small businesses, including market development decisions, price development, and others. Micro, Small and Medium Enterprises (MSMEs) are synonymous with the lack of awareness to run bookkeeping well in the business world. So that the bookkeeping and filing processes have not been carried out properly and result in a lack of accountability for activities every period. The purpose of this service is to provide training and improvement of bookkeeping and filing at the Idol Bread Business in the city of Bukittinggi. The expected outcome of this dedication is the existence of a bookkeeping process and the improvement of good filing for the sake of business continuity in the future.
Pelatihan “Typing Master” Pada Siswa Smk BNM Plus Pariaman Haslina, Welsi; Maretha Rissi, Dita; Hatta, Ermatati; Maryati, Ulfi; Mustika, Rasyidah
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.v15i1.54

Abstract

The development of information and communication runs rapidly in the current modern era. So many technological discoveries in the field. Of course the impact is now making it easier for all the needs and desires of humans and will continue to grow every second. Formerly humans used typewriters to make letters, office administration, and other jobs related to typing. Over time and the development of technology, typewriters gradually replaced by the presence of a computer. The use of computers can help work in terms of making tasks both from the office and from school. So typing skills quickly and precisely are needed. Vocational school is a level of formal education that is ready to go into the world of work. The PKM activity was carried out at SMK Plus BNM Pariaman because this school only taught theories about typing 10 fingers without providing special training. So by giving theory alone, students are not accustomed to typing 10 fingers in accordance with adequate procedures. The goal of this activity is to increase the knowledge and skills of students to implement a 10-finger typing system and without looking at the keyboard. With this skill, the school will create graduates that are in line with industry needs.
Analisis Sistem Pengadaan Kendaraan Dinas Operasional Pemerintah Melalui Sistem Pembelian dan Sewa (Studi Pada Politeknik Negeri Padang) Santi, Elfitri; Wirahadi, Afridian; Wahyu Saputra, Arif; Mustika, Rasyidah; Ferdawati
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.v15i1.60

Abstract

The official goverment vehicles supply demand the goverment allocate fund in carefully and precise based on the needs. The value of money analysis between buy, rent, and leasing to supplying the official vehicles in Polytechnic State’s of Padang. intent on calculating, analyze, and comparing which alternative that make more value of money between the provisions system of buying, renting and leasing. Methods this Research is Qualitative and The analysis instrument that use in this research is Net Present Value Method also calculating the cost benefit analysis . The research examine 3 type or merk that represent the officeholder vehicles, such as Toyota Hiace Commuter, Kijang Innova V A/T, dan Avanza Veloz. The result of this research indicated that officeholder vehicles supplying system through the buying system is has more benefit that follow by the leasing system and the renting system. This research result could be a reference for Goverment in choosing supplying system of officeholder vehicles in Padang State’s Polytechnic.
Perancangan Warning System Berbasis SMS Gateway Pada Pajak Kendaraan Bermotor Di Samsat Kota Padang Rinaldi Dwi Putra Mooduto; irman Surya; Rasyidah Mustika
Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i1.70

Abstract

This study aims to design, design, and test information service ased on SMS gateway so that it can help the SAMSAT Padang in improving services on motor vehicle tax collection process. The design of the system to be built, consist of table design, input design, and output design. Tests conducted using test data. The result of this research is the creation of an SMS gateway information system prototype that can provide information to SAMSAT Padang and owner of motor vehicle concerning their vehicle tax obligation.
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016 Andriani, Meri; Santi, Elfitri; Mustika, Rasyidah
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.v14i1.81

Abstract

This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province. The population of this study is the district/city regional government in West Sumatra Province with the sample used is the regional government financial report on the District/City Regional Government in West Sumatra Province for the period 2014-2016. The sample included in the criteria of this study were 57 local government financial reports using purposive sampling method. Data analysis method in this research uses multiple linear regression analysis with SPSS 20 program. The results of the research show that the legislative size and the number of population affect the level of disclosure of local government financial statements, but the size of the local government, the level of dependence, the age of local governments, regional income, functional differentiation and capital expenditure do not affect the level of disclosure of local government financial statements.
Evaluasi Penatausahaan Aset Tetap Pemerintah Kota Padang Mustika, Rasyidah
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.v10i1.112

Abstract

This research aims to evaluate the suitability of fixed assets on government administration of Padang city concerning the administration by Permendagri 17 on 2007 and the constraints of fixed assets in the administration of the Padang City. This research is a case study with a descriptive analysis techniques. Data collection techniques are by interview, observation and documentation. The evaluation is to evaluate the implementation of fixed asset accounting, fixed asset inventory, fixed asset reporting, and completeness of filling fixed asset documents.The result shown that the administration of fixed assets of Padang City have not achieve yet the degree of compliance in about 100%, because the average both evaluation of the accounting, inventory, reporting and completeness of the filling documents produced the degree of conformity in about by 62% or categorized as suitable category of Permendagri No. 17 on 2007. Un-maximum implementation of the government administration of Padang city is because there are many obstacles in the administration, such as limited data that support the fixed assets, socialization of the administration of the assets that is still weak, the limitation of human resources, and lack of adequate compensation for the welfare of employees in the field of assets administration.
Proses Pengambilan Keputusan Taktis: Studi Kasus Harian Umum X Ulfi Maryati; Kurniawati Putri; Rasyidah Mustika
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT The development of technology has a great impact to the printed newspaper’s companies. The readers of printed newspaper have been declining in the last few yearsand caused reducing the income of companies. Management’s faced the decision to keep the printed newspaper or shift to onlinemedia. This is a qualitative research with a case study. Data was generated through interviews, observations and document reviews. The case study was conducted in one of the printed newspaper’s company in West Sumatera, i.e. Harian Umum X. This study attempt to provide the tactical decision process wheither Harian Umum X still keep both the printed newspaper and online media. Based on internal and external non-financial factors, there are some factors from readers and online media consuments as a consider for a company to make a decision. ABSTRAK Perkembangan teknologi memiliki dampak besar pada perusahaan koran cetak. Jumlah pembaca koran cetak menurun selama bertahun-tahun yang mengakibatkan berkurangnya pendapatan dari perusahaan koran cetak. Manajemen dihadapkan pada keputusan tetap mempertahankan koran cetak atau beralih ke media online. Penelitian ini adalah kualitatif dengan studi kasus. Teknik pengumpulan data yang digunakan adalah wawancara, dobukumentasi dan observasi. Studi kasus dilakukan pada salah satu perusahaan koran cetak di Sumatera Barat yaitu Harian Umum X. Penelitian ini menyajikan proses pengambilan keputusan taktis apakah sebaiknya Harian Umum X tetap mempertahankan koran cetak dan meneruskan media online. Dari analisis faktor non-keuangan pihak internal dan eksternal perusahaan, ada beberapa informasi hasil wawancara pembaca koran & pelanggan media online yang juga dapat dijadikan sebagai bahan pertimbangan perusahaan dalam pengambilan keputusan
PENINGKATAN PRODUKTIVITAS USAHA MIKRO TEPUNG SALA DAN SALA MENTAH DI PARIAMAN Desi Handayani; Rasyidah Mustika; Vioni Derosya
LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 1 No 2 (2017)
Publisher : Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1066.633 KB) | DOI: 10.25077/logista.1.2.51-57.2017

Abstract

ABSTRAK Sebagai salah satu ikon kuliner lokal dari Pariaman, Sumatera Barat, sala lauak telah dikembangkan oleh beberapa industri rumahan. Pada awalnya, sala lauak dijual sebagai jajanan pinggir jalan berupa bulatan-bulatan dari nasi, ikan dan rempah-rempah yang kemudian berkembang pula usaha mengolah tepung untuk membuat sala lauak ataupun sala mentah yang dapat digoreng sendiri oleh konsumen. Oleh karena itu, pada IbM kali ini, industri rumah tangga yang dijadikan mitra adalah Tepung Sala Marna yang memproduksi tepung sala dan Sala Asli Piaman Ela yang memproduksi sala mentah dan sala lauak yang sudah digoreng. Pengabdian ini bertujuan untuk meningkatkan manajemen keuangan, optimasi produksi, perbaikan kemasan dalam menjawab tantangan dan permintaan pasar. Kedua mitra dibantu dalam memperbarui kemasan dan alat produksi serta pengurusan PIRT (Pangan Industri Rumah Tangga) sebagai bentuk komitmen mutu dan meningkatkan kualitas. Kata kunci: Sala lauak, Industri rumah tangga, Manajemen keuangan, Akuntansi, Pengemasan ABSTRACT As a typical food from Pariaman, West Sumatera, sala lauak is growing as home industry. In the beginning, sala lauak was only sold as street food made from rice, fish and spices. Nowadays, there is also home industries that produce sala flour and uncooked sala lauak thus consumer can make their own sala lauak at home easily. Thus, there were two home industries as partners in this community service which are ‘Tepung Sala Marna’ producing sala flour and ‘Sala Asli Piaman Ela’ producing uncooked sala and fried sala lauak. The project purposes were to improve financial management, optimize production and packaging in order to support these partners in answering market demands. To increase consumer’s interest, new design for packaging was added. Further, we also gave technical assistance for both partners in achieving PIRT (Pangan Industri Rumah Tangga) licensed as the prove of quality commitment. Keywords: Sala lauak, Home industry, Financial management, Accounting, Packaging