cover
Contact Name
Desi Handayani
Contact Email
ci_e@yahoo.com
Phone
-
Journal Mail Official
j.akuntansimanajemen1@gmail.com
Editorial Address
Kampus Politeknik Negeri Padang Limau Manis - Padang
Location
Kota padang,
Sumatera barat
INDONESIA
JAM
ISSN : 18583687     EISSN : 26571080     DOI : -
Core Subject : Economy, Education,
Akuntansi dan Manajemen merupakan jurnal ilmiah berkala yang terbit 2 kali dalam 1 tahun (Juni dan Desember). Jurnal ini memuat artikel ilmiah dengan topik-topik di bidang akuntansi dan manajemen.
Articles 141 Documents
Evaluasi Dana Desa dan Alokasi Dana Desa Pada Desa Bantan Tengah Tahun Anggaran 2019 Nana, Devita Mardalena; Suharyono
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.v15i2.5

Abstract

This research consign to knowing evaluation of village funds and allocation of village funds to the village of Bantan Tengah for the 2019 fiscal year (case study in the village of Central Bantan). The type of research that use in this case as deskriptif kualitatif. The results of this research is showing that the use of village funds and the allocation of village funds in the middle of bantan village have not been used to the fullest, because there are still a number of unrealized. Unrealized funds from village funds are Rp. 113,775,041, -, 9.58% of the total budget, while funds from the allocation of village funds amounted to Rp. 717,334,285, - 32.73% of the total budget. Activities programs, while the unrealized activities are management of villageowned libraries, construction / rehabilitation / improvement of road infrastructure, social training / extension / about the environment, strengthening and increasing the capacity of security personnel, port maintenance, construction / rehabilitation / upgrading of buildings / infrastructure, developing village information systems, organizing PAUD / TK / TPA / TKA / TPQ / Madrasah, maintenance of residential neighborhood / alley roads, maintenance of facilities cultural infrastructure, youth development / youth / sports clubs, disaster management activities, the most dominant program that is not realized, namely the infrastructure development.
Analisis Perbedaan Kinerja Keuangan Atas Kebijakan POJK 11/POJK.03/2020 Terhadap Perusahaan di Subsektor Lembaga Keuangan Yang Terdaftar Di Bursa Efek Indonesia Heriyanto, Randy; Oliyan, Fitra
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.v15i2.9

Abstract

Pertumbuhan ekonomi suatu perusahaan merupakan salah satu alat bantu bagi para investor untuk menentukan keputusan dalam berinvestasi. Pada awal tahun 2020 telah terjadi pandemi yang dikenal dengan COVID-19. Dampak dari pandemi ini mulai dirasakan di negara Indonesia pada awal bulan Maret, sehingga terjadi keresahan dalam melaksanakan aktivitas sehari-hari. Adanya kebijakan tentang anjuran bekerja di rumah tidak bisa dilakukan pada setiap sektor industri. Hal ini berimbas pada pekerjaan yang tidak bisa tergantikan dengan work from home. Akhirnya, ada masyarakat yang penghasilannya berkurang dan bahkan hilang. Pemerintah mengeluarkan kebijakan mengenai kelonggaran kredit dalam waktu satu tahun setelah diterbitkannya POJK 11/POJK.03/2020. Peraturan ini merupakan kelonggaran yang diberikan kepada masyarakat yang memiliki kredit kepada pihak financing. Perusahaan dalam sektor keuanganlah yang memiliki dampak langsung atas kebijakan ini. Berdasarkan penelitian yang akan dilakukan akan diketahui apakah pengaruhnya terhadap kinerja keuangan di subsektor lembaga keuangan.
Analisis Dampak Surat Edaran Reformasi Birokrasi Nomor 34 Tahun 2020 Terhadap Kinerja Keuangan Perusahaan Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Oliyan, Fitra; Heriyanto, Randy
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.v15i2.10

Abstract

Pada era ini, masyarakat memanfaatkan teknologi informasi dan komunikasi untuk melakukan aktivitas perdagangan baik barang ataupun jasa melalui internet. Bidang pendidikan juga mulai melakukan transisi dengan memberikan pendidikan dengan sistem pembelajaran dalam jaringan. Tahun 2020 merupakan tahun yang diselimuti dengan ketakutan akan pandemi COVID-19. Pandemi mengakibatkan pemerintah menganjurkan pihak Aparatur Sipil Negara untuk melakukan pekerjaan mereka dengan istilah “Work from Home”. Peraturan ini tercantum dalam surat edaran reformasi birokrasi nomor 34 tahun 2020. Hal ini mengakibatkan pihak ASN yang selama ini diharuskan bekerja di Instansi masing-masing membawa pekerjaan mereka ke rumah. Sehingga mengharuskan mereka untuk memanfaatkan teknologi informasi dengan maksimal melalui internet. Perusahaan yang bergerak dalam fasilitas teknologi informasi memiliki keuntungan tersendiri dalam penyediaan layanan data. Dalam peniltian ini akan ditemukan apakah perbedaan kinerja keuangan pada perusahaan yang menyediakan fasilitas teknologi informasi ini yaitu sektor telekomunikasi.
Hubungan Penerapan Good Corporate Governance (GCG) dengan Risiko Financial Perbankan Maretha Rissi, Dita; Amelia Herman, Lisa
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.v15i2.12

Abstract

This research is a quantitative study. The purpose of this study was to determine the relationship between the implementation of good corporate governance (GCG) and the financial risk of banking at Bank Nagari, starting from 2015-2019. In the principles of good corporate governance (GCG), there are principles of transparancy, accountability, responsibility, independence and fairness. This research is built on the belief that by implementing GCG in Bank Nagari, the Bank has a strong internal management and can automatically minimize financial risks that can harm Bank Nagari. The data collection methods used in this study were interviews and documentary studies conducted at the Compliance Work Unit and the Risk Management Division at Bank Nagari, Padang Head Office. The data obtained were analyzed using the Spearman Rank Correlation method. The results of this study indicate that there is a very strong relationship between the implementation of good corporate governance (GCG) and banking financial risk at Bank Nagari, where the implementation of good GCG principles is believed to strengthen the internal conditions of Bank Nagari effectively and efficiently as well as financial risk. minimized. In addition, the research results also show that the motivation of Bank Nagari in implementing GCG from 2015-2019 is getting better based on the results of self-assessments that are conducted annually.
Pelatihan Pemanfaatan Perangkat Lunak “Mind Own Your Business” (MYOB)- For Accounting V.25 Sebagai Media Pembukuan Pada Toko One Bangunan Kelurahan Bandar Buat Kota Padang Maretha Rissi, Dita; Hatta, Ermatati; Oliyan, Fitra; Amelia Herman, Lisa
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.v15i2.13

Abstract

Toko One Bangunan is located at Jalan Gadut, Bandar Subdistrict, for 6 employees. Toko One Bangunan was a family business and now has several branches in the city of Padang, but the responsibility has been given to each child. So that the shop in Gadut is held by Mr. Alfi. To be able to find out business results and conduct business analysis, financial reports or business results reports through bookkeeping are sufficient and suitable for business lines. However, the One Bangunan store business which is managed by Mr. Alfi has not carried out adequate financial accounting in accordance with MSME-based records. Mr. Alfi only has 1 small book which is used as a record of incoming money per day. So it will be difficult for business owners to know the development of this business and also not be able to make proper economic decisions because no financial reports are produced as the basis for the analysis. This condition is also related to the closure of Mr. Alfi's furniture business, which was established in 2009. One of the reasons for this is the closure of the furniture business because there is no bookkeeping. Meanwhile, for every sale, there are some customers who do not immediately pay in cash. So it is difficult for owners to monitor customers who have not paid off their obligations. The purpose of this activity is to help the One Bangunan store business to book its business using Mind Your Own Business (MYOB) for Accounting V.25 software which is very suitable for this type of business to apply. The software offered is very simple to use by beginners and can generate financial reports automatically from the transactions that have been inputted. So that with this computerized bookkeeping can help work quickly and accurately, later business owners can use these financial reports as study material to analyze their business and be able to maintain their business in the future.
PELATIHAN DAN PEMBENAHAN MANAJEMEN BISNIS DAN PEMBUKUAN KUPIAH TRADISIONAL PADA PENGRAJIN “LILI KOLEKSI” KECAMATAN LUBUK KILANGAN KOTA PADANG HATTA, ERMATATI; Maretha Rissi, Dita; Haslina, Welsi; Gustati
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.v15i2.14

Abstract

Lili Collection is one of the traditional skullcap craftsmen who are on Jl. Beringin RT 01 / RW 01, Lubuk Kilangan Subdistrict, Padang City since 2009. With the speed of development in the industrial world, this business is experiencing difficulties in developing its business and losing market share. This handicraft business has not carried out financial bookkeeping in accordance with UMKM standards. The purpose of this activity is to help traditional skullcap craftsmen to develop their businesses through training and business management and bookkeeping improvements tailored to this type of business, namely MSMEs. So that the hope of this activity is that it can help partners develop their businesses and gain market share in the eyes of the community through proper business management. What is no less important is the existence of this activity, it is hoped that partners will be able to do financial bookkeeping properly according to the MSME standards. This bookkeeping is useful for partners to know their financial position and make this financial information the basis for future decision making.
Analisis Perbandingan Persepsi Kualitas Pelayanan Dan Kepuasan Konsumen Jasa Transportasi Online Di Sumatera Selatan PUTRI, NYAYU KHAIRANI
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.v15i2.16

Abstract

The purpose of this research is to compare perceptions of service quality and consumer satisfaction of online transportation services in South Sumatra, with a Case Study of Go-Jek Consumers, Go-Ride Service Users and Grab Consumers, Grabbike Service Users. This research is a comparative study. Information about the research is obtained from data collection techniques that have been carried out on research subjects, namely users of Go-Jek (GoRide) and Grab (Grabbike). The population in this study ware people who had used Go-Jek and Grab, while the study sample was 100 respondents. The Paired Sample T-Test is a data analysis technique in this study using the IBM SPSS Statistics 22 application.The results showed that there was no significant difference between Go-Ride Service Quality and Grabbike Service Quality, and there was a significant difference between Go-Ride Consumer Satisfaction and Grabbike Consumer Satisfaction.
Analisis Faktor – Faktor yang Mempengaruhi Penyajian Kembali Laporan Keuangan Chandra, Budi
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.v15i2.17

Abstract

The purpose of this study is to examine the characteristics of the audit committee, leverage, number of subsidiaries, percentage of foreign subsidiaries, percentage of non-executive directors, expertise of the board of directors, board size, and growth on the restatement of financial statements by using company data listed on the Indonesian Stock Exchange (IDX). Using a purposive sampling method that has several criteria to collect company data from 2014-2018 and test the data with the logistic regression test method. The conclusion is that there is an influence between the size of the audit committee, the number of subsidiaries, and the percentage of non-executive directors with the restatement of financial statements. While the audit committee independence variables, audit committee meetings, audit committee expertise, leverage, percentage of foreign subsidiaries, board of directors expertise, board size, and growth do not affect the restatement of financial statements.
Aplikasi Pelaporan Kelebihan Jam Mengajar Jurusan Akuntansi PNP Sukartini; Surya, Firman; Haslina, Welsi; Yusnani; Maryati, Ulfi
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.v15i2.18

Abstract

This study aims to create a database application program that is able to process data on lecturer course activities and generate reports on the calculation of teaching fees periodically during the pandemic which requires lecturers to report lecture activities online. The system design method approach used is prototyping, namely by creating a program that most closely resembles user needs in a relatively short time. The prototype was generated using the Microsoft Access 2010 database application. The selection of microsoft access to create a prototype was based on the availability of complete facilities in Microsoft Access to design table relations, input forms, query processing, reports and the visual basic programming language for applications. Google Forms used to receive lecture data input online. The application development stages consist of design, testing and implementation stages. This application has succeeded in providing the right solution for the Padang State Polytechnic Accounting Department during the pandemic in calculating and reporting lecture activities and lecturers teaching fees.
Penyusunan Laporan Keuangan dan Perancangan Aplikasi Keuangan Untuk Usaha Kecil Menengah Studi Kasus pada D’Haus Cake Oliyan, Fitra; Santi, Elfitri; Rosalina, Eka
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.v15i2.19

Abstract

This study aims to design accounting applications for the preparation of financial statements at D'Haus Cake's business. The approach used in this research is a case study. The design process begins with studying the transactions and reports that D'Haus Cake’s business needs in the form of purchase and sale transaction forms, and general journals. The required reports are in the form of all transaction journal records, ledgers, trial balances, profit and loss reports, and statements of financial position. After studying the system requirements, then proceed to the application development stage using Microsoft Access 2013 software. The next stage is to test the application to obtain adequate confidence in transaction processing by comparing the results of processing with manual calculations carried out. The implementation process is carried out by converting the initial data on the conversion date and making input transactions up to the company's operating date. After implementing and converting, the final stage is to carry out training for users and carry out a process of improvement and adjustment to the application based on the feedback received from users. The process of designing and implementing the application has been considered successful after the user states that the application has met all user needs and operates well.

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