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141 Documents
<![CDATA[Pengaruh Variabel Keuangan dan Non Keuangan terhadap Underpricing pada Perusahaan yang Melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia ]]>
<![CDATA[Rianty N, Martha]]>;
<![CDATA[Riana, Dwi]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i1.56
<![CDATA[Underpricing is a phenomenon in initial public offering that often occurs in the capital market and has been proven by research in many countries. This study aims to analyze financial and non-financial factors that effect underpricing. This research is done in Indonesia stock exchange specifically on those companies that are going on initial public offering in 2010-2015. Underpricing is measured using intial abnormal return which is the dependent variable of this study. Meanwhile the independent variables are financial leverage (financial variable), auditor reputation, underwriter reputation, (non-financial variables). 114 companies are selected as the sample through purposive sampling method. Logistic regression model is used to test the relationship between the variables. The results show that the reputation of underwriter and auditor are significant and positive in affecting the underpricing. Meanwhile, financial leverage are found to be insignificant in affecting the underpricing.]]>
<![CDATA[Analisis Pengaruh Transaksi Asing dan Domestik Terhadap Return Saham pada Perusahaan Sektor Jasa Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Heriyanto, Randy]]>;
<![CDATA[Oliyan, Fitra]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i1.57
<![CDATA[The growth of the service sector is the fastest development in 2017 reaching more than 40%. This will generate great interest in both domestic and foreign investors. This study aims to examine the effect of foreign transactions on domestic transactions on stock returns in service sector companies in 2016-2018. The data used in this study are secondary data obtained from daily stock price reports and daily foreign (buy) and domestic buy (sell) data. The technical analysis used is descriptive analysis and Pearson correlation analysis using IBM SPSS Statistics 2.0. Based on testing conducted will be known later whether there is a relationship between foreign transactions on stock returns]]>
<![CDATA[Good Governance Implementation in the Development of Sustainable Tourism; The Portrait of Padang City Government ]]>
<![CDATA[Siskawati, Eka]]>;
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Zahara]]>;
<![CDATA[Dela Gusta, Haniva]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i1.58
<![CDATA[This article describes on how the implementation of good governance is carried out by Padang City Government in sustainable tourism management. This research is aimed to (1) Overseeing the good governance implementation in Padang City Government in term of the development of sustainable tourism destinations. (2) Analyzing the sustainable tourism management viewing it from agency theory. It is a qualitative descriptive research, and performed in Padang City Culture and Tourism Office. More over, data collection utilizes observation, interview, and documentation. The good governance principle employed in this research are accountability, participation, and transparency. The result shows that the implementation of good governance at Padang City Culture and Tourism Office has been achieved well. It is as a result of the agency relationships occured within local government; the relationship with the executive in the role of Culture and Tourism Office, and with public as the community.]]>
<![CDATA[Islam Dan Diskriminasi Lgbt Dampaknya Pada Penurunan Ekonomi ]]>
<![CDATA[Yusnani]]>;
<![CDATA[Haslina, Welsi]]>;
<![CDATA[Magfirah]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i1.59
<![CDATA[Sexual relations between members of the same sex article 292 of the Indonesian Criminal Code (KUHP) regulates that adults who commit immoral acts of same-sex homosexuals who are not yet adults are threatened with imprisonment for a maximum of five years. Islam regulates both the Qur'an and Al-Hadith in qath'i (firm) and muhkamat (clearly legal provisions) strongly opposed this behavior. Allah calls homosexual acts fashyyah (vicious bandages) accursed. This study applied the concept of the role of the clerics of the Health Service Coordinating Board in the prevention of homosexual HIV / AIDS in the city of Padang, a method for overcoming a combination of qualitative and quantitative approaches resulting in policy recommendations. To describe the analysis of this research used descriptive method of prescriptive synthesis analysis. The government has not yet implemented the Draft Law article 292 The proposal applies a criminal law of five or a maximum of ten years, both adults and children or is punished equally with adultery both whipping law for single whips for married people. The regional economy will rise if the Islamic economy is upheld, investors can advance if they intend to improve the welfare of living together.]]>
<![CDATA[Analisis Sistem Pengadaan Kendaraan Dinas Operasional Pemerintah Melalui Sistem Pembelian dan Sewa (Studi Pada Politeknik Negeri Padang) ]]>
<![CDATA[Santi, Elfitri]]>;
<![CDATA[Wirahadi, Afridian]]>;
<![CDATA[Wahyu Saputra, Arif]]>;
<![CDATA[Mustika, Rasyidah]]>;
<![CDATA[Ferdawati]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i1.60
<![CDATA[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.]]>
<![CDATA[Excel For Accounting Untuk Penyusunan Laporan Keuangan Pada Yayasan Panti Asuhan ]]>
<![CDATA[Eka Rosalina]]>;
<![CDATA[Wiwik Andriani]]>;
<![CDATA[Afridian Wirahadi]]>;
<![CDATA[Fera Sriyuniati]]>;
<![CDATA[Desi Handayani]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i1.61
<![CDATA[Financial Statements is an accounting process that are arranged and reported objectively which can be useful for its users. Each financial statement preparation must be based on applicable financial accounting standards. One of them is the preparation of financial statements for the foundation. A foundation is a legal entity that has the aims and objectives of social, religious and humanitarian benefits. Case Study conducted at the Shine Al-Falah Foundation. The procedures in preparing the financial statements of the Al Falah foundation start from with studying the transactions in the form of cash in and cash out transaction books. After that, a needs analysis is made in the preparation of financial statements using Exel For Accounting which starts from plan the Account List, making ledgers, work sheet and continuing to design the Financial Statements of the Foundation. Last is to provide assistance and training to the preparation of financial statements using Exel for Accounting.]]>
<![CDATA[Pengaruh Faktor Individual Dan Situasional Terhadap Niat Untuk Melakukan Kecurangan Akademis ]]>
<![CDATA[Annisa Ghaida, Indri]]>;
<![CDATA[Fontanella, Amy]]>;
<![CDATA[Sriyuniati, Fera]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i1.62
<![CDATA[This research investigates the effect of individual factors (attitudes, subjective norms and behavioral controls) and situational factors (culture of academic integrity, ambiguity and pressure) towards students' intentions to commit an academic dishonesty. This research was conducted on accounting students at Politeknik Negri Padang (PNP). The data was collected through a questionnaire with total of 346 respondents. The study found that individual factors (attitudes, subjective norms and behavioral controls) have a negative effect on students academis dishonesty. However, situational factors (culture of academic integrity, ambiguity and pressure) did not have a significant effect on the intention to commit an academic fraud. This finding contribute to PNP, especially Accounting department in formulating policies to minimize students’ academic fraud.]]>
<![CDATA[Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia ]]>
<![CDATA[Choirul Anwar Pratama, Nova]]>;
<![CDATA[Nurlaela, Siti]]>;
<![CDATA[Hendra Titisari, Kartika]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i1.63
<![CDATA[The government and taxpayers have different interests, thus raising the tendency of taxpayers to minimize the tax paid. This research purpose to determine and analyze the impact of ownership structure (managerial ownership and institutional ownership) and firm characteristics (liquidity, gender diversity on board) on tax aggressiveness. For this research 134 manufacturing firms listed on Indonesia Stock Exchange in the 2013-2018 period used as population. By using purposive sampling selected 12 firms that used to be sample. Analytical method used is panel data regression and model selected Random Effect in Eviews 9. Research findings that liquidity affects tax aggressiveness, while other variable managerial ownership, institutional ownership, and gender diversity on the board do not have an impact on tax aggressiveness.]]>
<![CDATA[Perancangan Warning System Berbasis SMS Gateway Pada Pajak Kendaraan Bermotor Di Samsat Kota Padang ]]>
<![CDATA[Rinaldi Dwi Putra Mooduto]]>;
<![CDATA[irman Surya]]>;
<![CDATA[Rasyidah Mustika]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v12i1.70
<![CDATA[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.]]>
<![CDATA[Analisis Konten Informasi Dalam Laporan Keuangan, Laporan Kinerja dan Laporan Penyelenggaraan Pemerintah Daerah ]]>
<![CDATA[Sukartini]]>;
<![CDATA[Amy Fontanella]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v12i1.71
<![CDATA[Local government in Indonesia are obliged to produce at least 3 types of reports namely financial statements (LKPD), accountability reports (LAKIP) and performance report (LPPD). These three types of reports is regulated by different legal rules, using different formats and evaluated by different institutions. This research aims to analyze the information content of local government reports. Some previous research found that the usefulness of information presented on these three types of reports are relatively limited, whereas it requires high cost, involving many human resources and require a lot of infrastructure support. Thereforethe analysis of information presented in thesethree report needs to be done.This research conducted on Sleman and Malang district. The data used in this study were collected through document review, in-depth interviews, observation and focus group discusion. This study found many repetition of information on these three types of reports. This reseach also found inconsistencies of data used in these threereport.]]>
