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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

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.

Literasi Pelaporan Keuangan Pengurus Masjid Untuk Meningkatkan Transparansi Dan Akuntabilitas Keuangan Masjid Ulfi Maryati; Sukartini; Amy Fontanella; Armel Yentifa; Ermataty Hatta5
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.37

Increasing the financial literacy of mosque administrators plays an important role to increase accountability and transparency in managing mosque finance. It is caused the mosque functions not only as a place of worship but also as a center for social activities of the community using funds originating from the community. Every rupiah of community funds used must be accounted to the community. Therefore, the existence of accounting used in the process of recording and preparing mosque financial reports is very vital. This Community service is held at the Imaduddin Mosque, which is one of the educational reference mosques in Padang. All this time, the mosque administrators managed funds in a very large amount. However, the management of these funds has not been supported by adequate financial recording and reporting, which make dissatisfaction to the funders. This is due to the limited competence of HR management and lack of understanding about recording and financial statements. To solve this problems, training will be provided for recording and preparing financial reports and simple applications for preparing financial statements. The output of this community service is to increase financial literacy and to train mosque administrators in recording and preparing financial reports. The approach offered to the partner is workshops and financial report training for non-profit organizations using Microsoft Excel. It is also produced a financial report preparation module which can be guided by the mosque management.

Analisis Konten Informasi Dalam Laporan Keuangan, Laporan Kinerja dan Laporan Penyelenggaraan Pemerintah Daerah Sukartini; Amy Fontanella
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.v12i1.71

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.

Pengelolaan dan Penyusunan Laporan Keuangan Desa/Nagari Sukartini; Amy Fontanella; Novrina Chandra
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.v12i1.74

Pemerintah desa/nagari mendapat kucuran dana dari pemerintah pusat dalam jumlah yang tidak sedikit. Namun perangkat nagari belum memiliki kompetensi yang memadai dalam mengelola, menatausahakan dan mengelola keuangan nagari. Pengelolaan keuangan memerlukan akuntabilitas dan transparansi kepada public karena dana yang digunakan bersumber dari dana publik. UU No.6 tahun 2015 menjelaskan bahwa pemerintah desa mulai dari tahun 2015 akan memperoleh dana 10% dari total anggaran. Oleh karena itu diperlukan kompetensi yang memadai dari perangkat desa dalam mengelola dan menyusun laporan keuangan untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan. Untuk memudahkan perangkat nagari dalam menyusun laporan keuangan, penelitian ini mengembangkan aplikasi sederhana dalam penyusunan laporan keuangan nagari dengan basis Microsoft excel. Penggunaan aplikasi sederhana ini juga dapat meminimalkan kemungkinan terjadinya kesalahan dalam penyusunan laporan keuangan seperti kesalahan dalam perhitungan yang selama ini dilakukan melalui proses manual. Hasil penelitian ini menunjukkan berdasarkan proses pendampingan dalam menggunakan aplikasi, perangkat pengelola keuangan nagari merasa terbantu dalam melakukan pekerjaannya.

Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Rahmadona, Suci; Sukartini; Djefris, Dedy
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.v14i1.82

Going concern audit opinion is an opinion issued by the auditor to ascertain whether the company can maintain its survival. This research was conducted to examine the factors that influence the going concern audit opinion. These factors are, company size, company growth, solvency and previous year's audit opinion. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample selection is done by purposive sampling technique, namely the selection of samples based on certain criteria. So that the total sample of this study was 60 samples. Data analysis used is logistic regression analysis using SPSS version 20. The results of this study are company size, company growth and solvency does not affect the going concern audit opinion. Whereas, the previous year's audit opinion affects the going-concern audit opinion.

Rancangan Pembukuan Akuntansi Berbasis Excel for Accounting Pada Koperasi Jasa Keuangan Syariah (KJKS) Chandra, Novrina; Sukartini
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.v10i1.108

In order to increase the society empowerment, Government of Padang create a program PKBK-BMT. This program is an integrated activity in order to accelerates poverty reduction, so that thegovernment of Padang form KJKS-BMT in every districts which aims to facilitates the poor society with microfinance and sustainable assistance, so that they can empower themselves. KJKS must convey accountability and financial reports activities to the local government. Therefore it needs accountable, accurate and timely financial statement. Both partners in these activities together are equaly have very good potential business development, but lack in the processing of financial transaction data and in the preparing of qualified financial statement for the decision making process of business development accountability.The results of this activitiy are the design of accounting bookkeeping based on excel for accounting, creating administrators who has ability to operate financial database, analizing and inputting financial transaction on the design of application. Beside, administrators can get the latest financial information at anytime by accessing that application design. The goals are to be known how far this program will run well and if there are some constraints encountered in the field then can immediately discussed with the administrators from both partners.

Persepsi Mahasiswa Akuntansi Terhadap Pemilihan Karier Akuntan Publik Furqano Annasa Essera; Sukartini; Dedy Djefris
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Penelitian ini dilakukan untuk mengetahui pengakuan profesional, nilai-nilai sosial dan lingkungan kerja terhadap persepsi mahasiswa akuntansi terhadap pemilihan karier akuntan publik. Penelitian ini dilakukan pada mahasiswa jurusan akuntansi di Politeknik Negeri Padang. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan menyebarkan kuesioner yang nantinya akan diberikan kepada responden merupakan kuesioner yang di dalamnya berisi sejumlah pertanyaan yang akan dijawab oleh responden. Mahasiswa tahun akhir Program Studi D-IV dan Program Studi D-III Akuntansi sebagai populasi dalam penelitian. Metode penentuan sampel yang digunakan adalah metode Purposive Sampling. Metode analisis data yang digunakan dalam penelitian ini menggunakan metode linier berganda analisis regresi. Berdasarkan hasil analisis SPSS 18.0, penelitian ini menunjukkan bahwa variabel pengakuan profesional berpengaruh positif terhadap persepsi mahasiswa akuntansi terhadap pemilihan karier akuntan publik. Variabel nilai- nilai sosial dan lingkungan kerja tidak berpengaruh terhadap persepsi mahasiswa akuntansi terhadap pemilihan karier akuntan publik.

HUBUNGAN KEKERABATAN PISANG AMBON LOKAL DI KABUPATEN REJANG LEBONG BERDASARKAN KARAKTERISASI MORFOLOGI Suryani, Rini; Suliansyah, Irfan; Warnita; Zainal, Aprizal; Sukartini
Akta Agrosia Vol 26 No 1 (2023)
Publisher : Badan Penerbitan Fakultas Pertanian (BPFP), Fakultas Pertanian, Universitas Bengkkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/aa.26.1.41-49

Morphological characterization is initial information in finding diversity and determining desired superior characters. The purpose of the research is to conduct morphological characterization and determine the relationship of local Ambon banana in Rejang Lebong District. Neko77 This study was conducted during September to October 2019, utilizing a field survey method with purposive sampling to investigate the morphological characterization and determine the relationship of local Ambon bananas in Rejang Lebong District. The kinship relationship of each type of local banana, Ambon เว็บสล็อต | R4shub Curup consists of 3 related groups, where 1st group belongs toAmbon Kuning (1), Ambon Curup (7), Ambon Hijau (2) and Ambon Lumut (6), 2nd group is Ambon Pendek (5), and the 3rd group belongs toAmbon Putih (3), and Ambon Dingin (4). The closest kinship is between Ambon Kuning (1) and Curup (7), with a similarity level of 93,67 %, while the Ambon Curup owns the farthest kinship level with Ambon Pendek (5), which is 48,37%. The high genetic diversity is caused by the frequent occurrence of random inter-species mating. Keywords: Identification, morphology, kinship relationship, local ambon banana, Rejang Lebong

Seeds morphology, anatomy, and quality of Musa balbisiana and Musa acuminata after storage Anugrah, Mertya; Qadir, Abdul; Widajati, Eny; Sukartini
Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Vol. 53 No. 2 (2025): Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy)
Publisher : Indonesia Society of Agronomy (PERAGI) and Department of Agronomy and Horticulture, Faculty of Agriculture, IPB University, Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24831/jai.v53i2.59954

The fluctuations in seed food reserves can trigger a cascade of physiological and biochemical events that ultimately manifest as discernible changes in seed morphology and anatomy. The purpose of this research was to evaluate seeds morphology, anatomy, and quality of Musa balbisiana “Klutuk NTT” and Musa acuminata “Sumatrana” accessions and their storability. Morphological evaluation included seed size and the weight of 100 grains. Anatomical evaluations were carried out for seed structure. The seed quality of the Klutuk NTT banana accessions was observed after being stored for 5, 25, and 41 months, while the Sumatrana banana accessions were observed after being stored for 5, 23, and 41 months. The Klutuk NTT seeds are sized 4 mm to 5.8 mm, while Sumatrana seeds are sized 4 mm to 5 mm. The Klutuk NTT and Sumatrana seeds had a seed coat, endosperm, embryo, micropyle, inner and outer integuments, chalazal, and operculum. The embryonic structure of both Klutuk NTT and Sumatrana seeds exhibited an inverted T-shape. After storage, the two accessions showed significant differences in moisture content, germination rate, vigor index, and seedling growth performance. The Klutuk NTT accessions demonstrated a significant increase in moisture content, germination rate, vigor index, and seedling emergence uniformity, suggesting improved seed performance after storage. In contrast, the Sumatrana accessions showed a significant decline in all measured parameters, except for moisture content. These results suggest that the Klutuk NTT accession may possess a physiological seed dormancy mechanism. Keywords: Banana; germination; true seed; viability; vigor

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