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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

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 dan Pembenahan Manajemen Keuangan dan Administrasi Pada Yayasan PAUD dan TK Musa Enda Padang Ermatati Hatta; Rangga Putra Ananto; Armel Yentifa; Ulfi Maryati; Dita Maretha Rissi
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.v13i2.36

The use of money in the foundation must be accountable for the smooth achievement of educational goals. The purpose of financial management at the institution of education is to regulate all matters related to finance. Based on data that has good and adequate financial management and administration in accordance with applicable standards, it has not been applied to many PAUD Foundations and Kindergartens. So that the process of financial and administrative management has not been carried out properly and has resulted in a lack of accountability for school activities each period. The purpose of this service is to provide training and financial management and administration improvements to the PAUD Foundation and Musa Enda TK in the city of Padang. The expected result of this service is the existence of financial management and the improvement of good administration for the continuity of the school in the future.

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.

Pengaruh Financial Literacy, Financial Attitude dan Locus of control terhadap Financial Management Behavior (Studi Kasus pada Mahasiswa Bidikmisi dan Non Bidikmisi Jurusan Akuntansi Politeknik Negeri Padang) Velya Anggraini; Fera Sriyunianti; Armel Yentifa
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Penelitian ini bertujuan untuk menguji pengaruh financial literacy, financial attitude, dan locus of control terhadap financial management behavior pada mahasiswa bidikmisi dan non bidikmisi Jurusan Akuntansi Politeknik Negeri Padang. Selain itu, penelitian ini juga bertujuan untuk menguji apakah terdapat perbedaan financial literacy, financial attitude, locus of control, dan financial management behavior antara mahasiswa bidikmisi dan non bidikmisi. Data yang digunakan adalah data primer yang diperoleh dari pengisian kuesioner kepada 237 responden dengan rincian 102 mahasiswa non bidikmisi dan 135 mahasiswa bidikmisi. Metode analisis data yang digunakan adalah analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis, dan uji beda independent samples T Test. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif secara simultan dari financial literacy, financial attitude dan locus of control terhadap financial management behavior. Secara parsial terdapat pengaruh positif dari financial literacy dan locus of control, namun tidak terdapat pengaruh dari financial attitude terhadap financial management behavior. Berdasarkan uji beda menunjukkan bahwa tidak ada perbedaan antara rata-rata kelompok bidikmisi dan non bidikmisi dari financial literacy, financial attitude, locus of control, dan financial management behavior.

Peran Audit Internal dalam Pencegahan Fraud pada Sektor Pemerintahan (Studi Kasus pada Inspektorat Daerah Provinsi Sumatera Barat) Yolivia Nurfadillah; Rasyidah Mustika; Armel Yentifa
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Penelitian ini bertujuan untuk mengetahui peran audit internal dalam pencegahan fraud pada sektor pemerintahan. Penelitian ini dilakukan di Inspektorat Daerah Provinsi Sumatera Barat. Jenis penelitian yang digunakan adalah penelitian studi kasus dengan pendekatan deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan studi dokumentasi dan wawancara dengan fungsional auditor di Inspektorat Daerah Provinsi Sumatera Barat. Menurut Rezaee & Riley (2005) terdapat tiga unsur yang harus diperhatikan dalam mencegah terjadinya fraud. Hasil penelitian ini menunjukkan bahwa (1) audit internal Inspektorat Daerah Provinsi Sumatera Barat dalam menciptakan dan mengembalikan budaya yang menghargai kejujuran dan nilai-nilai etika yang tinggi, telah sesuai dengan perannya dalam mencegah terjadinya fraud; (2) audit internal Inspektorat Daerah Provinsi Sumatera Barat dalam penerapan dan evaluasi proses pengendalian anti-fraud, telah sesuai dengan perannya dalam mencegah terjadinya fraud; (3) audit internal Inspektorat Daerah Provinsi Sumatera Barat dalam pengembangan proses pengawasan (oversight process), telah sesuai dengan perannya dalam mencegah terjadinya fraud.

Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Nagari Parambahan Kecamatan Bukit Sundi Kabupaten Guruh Putra Arka; Armel Yentifa; Josephine Sudiman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Penelitian ini bertujuan untuk mengetahui tentang pelaksanaan akuntabilitas pertanggungjawaban alokasi dana desa serta untuk mengetahui pengelolaan dan pemanfaatan alokasi dana desa di Nagari Parambahan. Penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif. Penelitian ini menemukan bahwa Nagari Parambahan sudah melaksanakan sistem akuntabilitas dalam mengelola alokasi dana desa mulai dari tahap perencanaan, pelaksanaan, pertanggungjawaban serta evaluasi dengan menerapkan prinsip transparansi, responsif dan partisipatif. Meskipun masih ada kekurangan-kekurangan yang dilakukan oleh aparat pemerintahan Nagari Parambahan. Seperti dalam hal penyaluran dana nagari ke lembaga-lembaga, pemerintah nagari menyalurkan dalam bentuk uang dalam aturannya tidak boleh memberikan dalam bentuk uang melainkan berupa barang sesuai dengan APBNagari dan RAB kegiatan. Kemudian dalam hal publikasi dana nagari pemerintah nagari hanya memampangkan di kantor wali publikasinya tidak ada di tempat-tempat umum lainnya yang mudah diakses oleh masyarakat banyak. Kedepannya perlu dilakukan pengembangan SDM aparat nagari dan juga pengembangan rasa memiliki yang tinggi masyarakat terhadap pembangunan sarana dan prasarana yang telah dilakukan agar bertahan dengan baik dan dapat dimanfaatkan dengan maksimal oleh masyarakat Nagari Parambahan.

Pengaruh Pendidikan Etika Bisnis dan Gender Terhadap Persepsi Etis Mahasiswa Akuntansi Politeknik Negeri Padang Dania, Kinda; Ulfi Maryati; Armel Yentifa
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 1 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i1.221

This study aims to determine the effect of business ethics education and gender on the ethical perception of Accounting students at Politeknik Negeri Padang. The samples in this study are Diploma IV students majoring in Accounting from the class of 2019 and Student of Continuing Diploma IV from the class of 2021-2023 who have taken professional business ethics and auditing education courses. The sampling method used purposive sampling. Data were calculated using the slovin formula and then obtained as many as 85 students based on criteria. Data collection used distributing questionnaires with Google Forms. Data were analyzed using multiple linear regression analysis using SPSS. The test results showed the business ethics education variables do not effect on the ethical perception of accounting students, while the gender variables have a positive and significant effect on the ethical perception of accounting students.

Analisis Supply Chain Management Udang di Muaro Sunur Kecamatan Nan Sabaris Kabupaten Padang Pariaman (Studi Kasus pada Nezi Farm) Armel Yentifa; Aulia Nurrahmawati; Nurul Fauzi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3066

This research aims to determine, analyze and evaluate the shrimp supply chain management a the Nezi Farm Shrimp Farm in Muaro Sunur, Nan Sabaris District, Padang Pariaman Regency using the SCOR model. This research uses a qualitative approach with a case study method. Data was collected from an in-depth interview process with the Nezi Farm shrimp farm and documentation. The results of this research indicate that the Shrimp Supply Chain Management at the Nezi Farm Shrimp Farm has been carried out well based on the results of interviews with the SCOR level 1-4 model. However, there is a performance evaluation on this shrimp pond so that it can improve performance in the future by adopting automation technology and using autofeeders so that cultivation activities can be maximized in the future and can produce high quality shrimp in every cultivation process and minimize harvest failures

Analisis Perhitungan Harga Pokok Produksi dengan Pendekatan Joint Product pada Raja Pentol Uni X Syafira Ramadhea Jr; Tania Novia Ramadhani; Armel Yentifa
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5110

The study aims to analyze the calculation of Cost of Goods Manufactured (COGM) with the approach of joint products at Raja Pentol Uni X. This business produces 6 variants of pentol, namely chopped pentol, cheese, vein, mercon, sausage, and gravel. The method of research used is descriptive quantitative with survey data collection and interviews. Previously Raja Pentol Uni X only recorded the incoming money from the sale of pentol and estimated the costs incurred, as a result Raja Pentol Uni X could not determine how much the cost of production per pack of each product and how much the contribution margin of each product produced and the profit. Therefore, the author helps Uni X perform calculations, so that it is known that the COGM per pack of each product in June 2024, namely minced pentol IDR 17,356, cheese pentol IDR 15,496, vein pentol IDR 15,207, mercon pentol IDR 18,628, sausage pentol IDR 14,891, and gravel pentol IDR 14,023. The contribution margin of each product is minced pentol Rp12,644, cheese pentol Rp14,504, vein pentol Rp14,793, mercon pentol Rp11,372, sausage pentol Rp15,109, and gravel pentol Rp 15,977 and the net profit of Raja Pentol Uni X is Rp146,789,125.

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