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Published by Politeknik Negeri Padang
ISSN : 18583687     EISSN : 26571080     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance 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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 141 Documents
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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.
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.
Pengaruh Pengungkapan Other Comprehensive Income Terhadap Relevansi Nilai Informasi Akuntansi dengan Kualitas Audit sebagai Variabel Pemoderasi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017 Novita Sari, Via; Surya, Firman; Rosita, Irda
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.22

Abstract

This study aims to examine the effect of other comprehensive income disclosure towards value relevance of accounting information with the audit quality as moderating variables. The data used in this study is the secondary data obtained from the financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The sampling technique used by using purposive sampling and it obtained the sample of 34 consumer goods industry companies. The data analysis technique used is multiple linear regression analysis and dummy variable moderation test (sub-group) using SPSS version 20. The results showed that the disclosure of other comprehensive income do not affect the value relevance of accounting information which is moderated by audit quality.
Pengaruh Pengetahuan Zakat, Motivasi Membayar Zakat dan Sosial Ekonomi Terhadap Kesediaan Dosen Universitas Tridinanti Palembang Dalam Membayar Zakat Profesi Melalui Pemotongan Gaji Frastuti, Melia; Trinanti Oktavia, Deta
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.23

Abstract

The problem of zakat in this country actually started from the low awareness of the muzakki (people who issue zakat) to do it and the low of public trust in the Amil Zakat Agency and the Zakat Institusion, even though any expertise and wok that is lawful, whether done alone or related to other parties, sucs as an employee, if thei income reach the nishab, then zakat must be issued. This study aims to see how the knowledge of zakat, motivation and social-economic on the willingness University of Tridinanti Palembang lecturers in paying professional zakat through salary deductions. The population in this study was 190 lecturers at the University of Tridinanti Palembang (UTP). The sampel technique used was purposive sample with the criteria of lecturers who had obtained lecturer certification, amounting to 121 people from 4 fakulties at UTP. The data analysis used is using multiple linear regressions analysis. The results of the study state that the knowledge of zakat, zakat motivation and social- economic have a positive.
Pengaruh Inflasi Dan Tingkat Suku Sbi Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Food and Beverarge yang Go Public Di Bursa Efek Indonesia Mayasari, Veny
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.24

Abstract

The purpose of this research are to determine and analyse the influence of Inflation and SBI rate to Stock Price at Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange.The population used in this research are all Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange. The sampling technique is a census, so the sample size used was the entire population that 10 Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange. Method used in this research is quantitative research. According to the result of regression analysis find that:inflation have significance effects to Stock Price at Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange, SBI Rate have significance effects to Stock Price at Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange. (3) Inflation, SBI Rate have significance effects to Stock Price at Food and Beverage Manufacturing Company that go public In Indonesia Stock Exchange
Analisis Kemandirian dan Kemampuan Keuangan Daerah serta Pengaruhnya Terhadap Pertumbuhan Ekonomi Kabupaten/Kota di Provinsi Sumatera Selatan Royda; Riana, Dwi
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.25

Abstract

Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central goverment. However, in practice, there are still many areas that rely on the assistance central finance for their regional development. The purpose of this study was to determine the level of development of local independence and financial ability as well as effects on economic growth in regency and city in the Sumatera selatan Province year 2008-2018.this research takes place in regency and city in the sumatera selatan province. While the data used in this research is financial data and economic growth 2008-2018 in the sumatera selatan province. Methods of data analysis in this study there are two kinds, the first is the ratio of local independence and the ratio of local financial ability. Secondly, to investigate the influence of independent variables on the dependent variable used multiple linear regression analysis tool. According to analysis result have been obtained as follows. The ratio of local financial independence of regions indicated by the ratio of the average rate so low, still be between 0%-25%. According the ratio of local financial ability of regions averages between 0%-10% which is low. Local self-reliance has positive and significant on economic growth. Regional financial capability have positive but not significant effect on economic growth in regency and city in the sumatera selatan province.
Pengaruh Independensi, Akuntabilitas, Time pressure dan Due Professional Care Terhadap Kualitas Audit pada Inspektorat Musi Banyuasin Sekayu Fitri Rahayu, Pipit; Armereo, Crystha
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.27

Abstract

The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu.
Analisis Penerapan Anggaran Berbasis Kinerja dengan Konsep Money Follow Program Dalam Perencanaan dan Penganggaran Kota Padang Silvia Ningsih; Afridian Wirahadi; Amy Fontanella
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.v13i1.28

Abstract

Anggaran berbasis kinerja merupakan perencanaan kinerja tahunan secara terintegrasi yang menunjukkan hubungan antara tingkat pendanaan dan hasil yang diinginkan dari program tersebut, sedangkan konsep money follow program merupakan pendekatan penganggaran yang lebih fokus kepada program/kegiatan yang terkait langsung dengan prioritas daerah serta memberikan dampak langsung bagi masyarakat. Penelitian ini bertujuan untuk mengevaluasi penerapan anggaran berbasis kinerja dengan konsep money follow program dalam perencanaan dan penganggaran Pemerintah Kota Padang. Penelitian menggunakan pendekatan analisis deskriptif kualitatif dengan data anggaran tahun 2017-2019. Indikator yang digunakan dalam mengevaluasi anggaran berbasis kinerja yakni adanya penetapan strategi organisasi (visi, misi, tujuan, dan sasaran), adanya penetapan aktifitas, dan evaluasi terhadap kinerja periode sebelumnya. Hasil penelitian menunjukkan bahwa Pemerintah Kota Padang telah menerapkan anggaran berbasis kinerja dengan konsep money follow program dalam kegiatan perencanaan dan penganggaran. Hal ini dapat dilihat dari adanya penetapan strategi organisasi (visi, misi, tujuan, dan sasaran), adanya penetapan aktifitas, dan adanya evaluasi terhadap kinerja periode sebelumnya.
Analisis Pengaruh Ukuran Perusahaan, Karakter Eksekutif, dan Kepemilikan Manajerial Terhadap Agresivitas Pajak (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Hellen Widya Putri; Desi Handayani; Dedy Djefris
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.v13i1.29

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, karakter eksekutif, dan kepemilikan manajerial terhadap agresivitas pajak. Variabe independen yang digunakan dalam penelitian ini adalah ukuran perusahaan, karakter eksekutif, dan kepemilikn manajerial. Variabel dependen dalam penelitian ini adalah agrsivitas pajak yang diukur menggunakan ukuran effective tas rate (ETR). Populasi dalam penelitian ini berjumlah 38 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2017. Penentuan sampel pada penelitian ini menggunakan purposive sampling dan memperoleh sampel sebanyak 15 perusahaan pertambangan. Analisis data yang digunakan adalah regresi berganda dengan bantuan SPSS versi 20. Hasil penelitian menunjukkan karakter eksekutif berpengaruh terhadap agresivitas pajak, sedangkan ukuran perusahaan dan kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak.
Analisis Pengaruh Kebijakan Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Agency Cost sebagai Variabel Intervening (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2017) Santry Afriani Dewi; Firman Surya; Zahara
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.v13i1.30

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kebijakan hutang dan ukuran perusahaan terhadap nilai perusahaan melalui agency cost sebagai variabel intervening. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Data dikumpulkan dengan metode purposive sampling dengan jumlah 106 perusahaan. Metode analisis yang digunakan adalah analisis jalur dan pengolahan data dengan menggunakan SPSS versi 20. Berdasarkan hasil pengujian disimpulkan bahwa secara parsial kebijakan hutang tidak berpengaruh negatif terhadap agency cost, ukuran perusahaan tidak berpengaruh positif terhadap agency cost, kebijakan hutang tidak berpengaruh positif terhadap nilai perusahaan, ukuran perusahaan berpengaruh positif terhadap nilai perusahaan, agency cost tidak berpengaruh negatif terhadap nilai perusahaan, serta kebijakan hutang tidak berpengaruh positif terhadap nilai perusahaan melalui agency cost sebagai variabel intervening, dan ukuran perusahaan tidak berpengaruh negatif terhadap nilai perusahaan melalui agency cost sebagai variabel intervening.

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