Articles
<![CDATA[Pengaruh Tingkat Pendidikan dan Penggunaan Informasi Akuntansi Manajemen Terhadap Kinerja UMKM di Kota Padang ]]>
<![CDATA[Rini Frima]]>;
<![CDATA[Firman Surya]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v13i1.33
<![CDATA[Penelitian ini menganalisa tingkat pendidikan pemilik, penggunaan informasi akuntansi manajemen terhadap kinerja usaha pada Usaha Mikro Kecil Menengah (UMKM) yang ada di Kota Padang. Pendekatan yang digunakan digunakan dalam penelitian ini adalah statistik deskriptif dan pengujian hipotesis menggunakan analisis regresi linear. Sampel yang digunakan dalam penelitian ini adalah UMKM dengan klaster Kecil di Kota Padang. Sampel dalam penelitian ini adalah 25 UMKM yang berada di Kota Padang. Dari hasil analisa data menggunakan statistik deskriptif atas varibel tingkat pendidikan manajer UMKM menunjukkan bahwa 16% pendidkan SD/SMP, 36% berlatar belakang pendidikan SMA/SMK/sederajat, 8% lulusan D 3 dan 40% lulusan S1/D4. Sementara untuk variable penggunaan informasi akuntansi manajemen diukur menggunakan 13 indikator. Indikator dengan nilai tertinggi adalah penggunaan buku penjualan dan Buku Kas Masuk. Sementara indikator laporan keuangan yang digunakan untuk mengajukan kredit penggunaanya sangat rendah yaitu sebesar 16%.. Hasil pengujian regresi menggunakan software akuntansi (SPSS 20.0) menunjukkan bahwa tingkat pendidikan tidak berpengaruh terhadap kinerja UMKM, sementara itu penggunaan informasi akuntansi manajemen sangat berpengaruh terhadap kinerja UMKM. Proporsi pengaruh variabel independen terhadap variabel dependen yaitu sebesar 34,8%. Artinya pendidikan dan Penggunaan Informasi Akuntansi Manajemen memiliki pengaruh terhadap kinerja mencapai 34,8%.]]>
<![CDATA[Desain Aplikasi Sistem Informasi Akuntansi untuk Usaha Bengkel Studi Kasus pada AA Cempaka Auto Service ]]>
<![CDATA[Surya, Firman]]>;
<![CDATA[Santi, Elfitri]]>;
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Frima, Rini]]>;
<![CDATA[Djefris, Dedy]]>
<![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.v15i1.55
<![CDATA[This study aims to design an accounting information system application in AA Cempaka Auto Service workshop. Case study used as research approach. The application design process begins with studying the forms and reports that are required by the workshop business i.e purchasing form, sales form, general journal form, vehicle service record, debt payment and receivables. Required reports consist of transaction journal records, general ledger, balance sheet, income statement, balance sheet, inventory position, and vehicle service record. Application development stage using Microsoft Access 2007 software and VBA facilities for automation of journal posting and inventory cost calculation based on moving average method. The next step is to test the application to get sufficient confidence in transaction processing by comparing the results of the processing with the manual calculations performed. The implementation process is carried out by converting the initial data on the conversion date and inputting the transaction up to the company's operating date. After carrying out the implementation and conversion, the final stage is to carry out training to users and carry out the process of improvement and adjustments to the application based on feedback received from the user. The system design and implementation process have been deemed successful after the user has stated that the application has met all user needs and is operating properly.]]>
<![CDATA[Segmented Reporting Analysis Pada Anandia Bakery ]]>
<![CDATA[Rahayu, Resi]]>;
<![CDATA[Putra Ananto, Rangga]]>;
<![CDATA[Frima, Rini]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v11i1.95
<![CDATA[Companies need to know the profit contribution generated by each marketing area owned. To know the profit contribution of each marketing area, it is necessary to create income statement with segmented reporting approach (segmented reporting) each marketing area. Segmented reporting contains information about the amount of sales and certain the costs each marketing area. The purpose of this study is to determine the profit contribution generated by each marketing area in Anandia Bakery April 2017. This study uses variable costing method, which is useful to determine the cost of production just based on variable costs. The results of this study stated that all marketing areas owned by Anandia Bakery in April of 2017 are profitable. It can evidenced by the percentage of segment margin ratio for each large marketing area, it is above 40%. When the result of margin ratio more larger, the profit contribution that given by the marketing area is getting better.]]>
<![CDATA[Persepsi Investor Pemula di Indonesia Terhadap Reputasi Perusahaan ]]>
<![CDATA[Rini Frima]]>
<![CDATA[ Jurnal Ilmiah Poli Bisnis Volume 13 Nomor 2 tahun 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jipb.v13i2.553
<![CDATA[This study aims to describe the perception of beginner investors on corporate reputation using the Corporate Reputation Quotient (CRQ). The CRQ used is 10 dimensions with a total indicator of 44 question items using a Likert scale. The survey was conducted using an electronic questionnaire to 49 PNP Accounting Department students who have become investors on the Indonesia Stock Exchange (IDX) in 2021. The data obtained were then processed and analyzed using descriptive statistics. The results of data processing show that the majority of beginner investors in PNP are women with an investment age of less than six months and an investment value of under Rp. 500,000. Data processing of investor perceptions of corporate reputation shows that financial performance indicators which include profitability, total assets, growth and risk are the most important factors considered by beginner investors in Indonesia. Followed by the factor of Corporate Social responsibility (CSR) in second place, which includes; ethics, and responsibility to the environment. The third position is the company's leadership, covering various factors of the company's internal resources. The two lowest factors in this survey are occupied by emotional attractiveness and company credibility. Both of these factors are related to the emotional attachment of investors to the company and the role of the company's communication with investors Keywords: Corporate reputation, investment decision making, and beginner investors]]>
<![CDATA[Pengaruh Kompensasi Finansial dan Non Finansial Terhadap Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening (Studi Empiris Pada BPR Di Kota Payakumbuh) ]]>
<![CDATA[Afifa Aliyya]]>;
<![CDATA[Rini Frima]]>;
<![CDATA[Fitra Oliyan]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v1i1.10
<![CDATA[Salah satu faktor keberhasilan sebuah perusahaan adalah adanya sumber daya manusia berupa karyawan yang kompeten untuk dapat menghasilkan kinerja yang baik. Meningkatkanya kinerja karyawan dapat dilakukan dengan pemberian kompensasi baik finansial maupun non finansial. Penilitian ini bertujuan untuk mengetahui apakah kompensasi finansial dan non finansial berpengaruh terhadap kinerja karyawan dengan motivasi kerja sebagai variabel intervening. Populasi dari penelitian ini adalah seluruh karyawan BPR di Kota Payakumbuh. Penelitian ini dilakukan pada tahun 2021 dengan teknik pengumpulan data menggunakan kuesioner. Pengolahan data penelitian menggunakan metode analisis Structural Equation Modelling (SEM) dan analisis jalur dengan bantuan software Stata 16. Sampel penelitian sebanyak 37 responden dari total 58 karyawan BPR di Kota Payakumbuh. Hasil penelitian menunjukkan bahwa hanya kompensasi non finansial yang secara langsung mempengaruhi kinerja karyawan. Sementara itu, kompensasi finansial tidak berpengaruh terhadap kinerja karyawan. Hasil penelitian juga menunjukkan bahwa variabel motivasi kerja tidak berpengaruh terhadap kinerja karyawan. Kompensasi finansial dan non finansial jika dimediasi oleh variabel motivasi tidak berpengaruh terhadap kinerja karyawan BPR di Kota Payakumbuh.]]>
<![CDATA[Pengaruh Herding Factor dan Overconfidence terhadap Kualitas Pengambilan Keputusan Investasi Saham pada Generasi Z (Studi pada Mahasiswa Jurusan Akuntansi Program Studi D-IV Akuntansi Politeknik Negeri Padang) ]]>
<![CDATA[Rijalul Fikri]]>;
<![CDATA[Rini Frima]]>;
<![CDATA[Eka Rosalina]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v1i2.28
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh herding factor dan overconfidence terhadap penggunaan informasi teknikal dan fundamental dalam pengambilan keputusan pada generasi Z. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer dengan cara mewawancarai responden sesuai dengan item pertanyaan kuesioner. Populasi penelitian ini adalah mahasiswa Jurusan Akuntansi Politeknik Negeri Padang. Metode pengumpulan sampel menggunakan purposive sampling. Sampel yang diperoleh sebanyak 53 responden. Teknik analisis yang digunakan adalah analisis SEM menggunakan software STATA SE 16. Hasil penelitian menunjukkan bahwa herding factor berpengaruh terhadap kualitas pengambilan keputusan pada generasi Z dengan nilai signifikan sebesar 0,001 lebih kecil dari 0,05 dan nilai Z sebesar 4,74. Hal ini berarti semakin tinggi tingkat herding factor maka akan semakin baik kualitas pengambilan keputusan investasi pada generasi Z. Overconfidence berpengaruh terhadap kualitas pengambilan keputusan investasi pada generasi Z dengan nilai signifikan sebesar 0,001 lebih kecil dari 0,05 dan nilai Z sebesar 4,26. Hal ini berarti bahwa semakin tinggi tingkat overconfidence yang dimiliki oleh investor maka semakin baik kualitas pengambilan keputusan oleh investor generasi Z.]]>
<![CDATA[Pengaruh Lingkungan Keluarga dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Menjadi Akuntan Publik ]]>
<![CDATA[Pertama Agustin, Zolanda]]>;
<![CDATA[Rosalina, Eka]]>;
<![CDATA[Frima, Rini]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v2i2.151
<![CDATA[This study aims to determine the family environment and labor market considerations in choosing a student's career to become a public accountant. This research is a research using a quantitative approach. The data collection method is the survey method where the questionnaire is distributed as a tool to obtain data. The population of this study were all students majoring in Accounting at the Padang State Polytechnic. The sampling technique used purposive sampling. The samples obtained were 163 respondents. The data analysis method used is multiple linear regression method using SPSS 26 software. The results of this study indicate that the family environment has no effect on the interest of accounting students to become public accountants. This means that in depth it is known that the family environment in the form of parental attention, encouragement from parents and the profession in the family does not affect the interest of accounting students to become public accountants. Labor market considerations have no effect on the interest of accounting students to become public accountants. This means that accounting students are described as more likely to choose public accounting as a career, not as an interest.]]>
<![CDATA[Pengaruh Keputusan Investasi Keputusan Pendanaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Indexs High Dividen 20 Yang Terdaftar Di BEI Pada Tahun 2017-2021 ]]>
<![CDATA[Monika, Lara]]>;
<![CDATA[Frima, Rini]]>;
<![CDATA[Heriyanto, Randy]]>
<![CDATA[ Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
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DOI: 10.30630/jabei.v2i2.156
<![CDATA[This study aims to examine the effect of investment decisions, funding and dividend policies on firm value. The research was conducted at High Dividend Index (IHD) companies listed on the Indonesia Stock Exchange in 2021. The research method used is descriptive verification. The data collected is secondary data, namely data regarding investment decisions, funding, dividend policies and company values available from 2017 to 2021. Data obtained from the official website of the Indonesia Stock Exchange and the company's official website. The data analysis method used is panel data regression analysis. The results of the study show that investment decisions have no effect on firm value, funding decisions have an effect on firm value, dividend policy has an effect on IHD company value on the IDX in 2017-2021. Then, simultaneously, investment decision variables measured using Total Asset Growth (TAG), funding decision variables measured using the Dept to Equity Ratio (DER) and dividend policy variables measured using the Dividend Payout Ratio (DPR) have an effect on measured company value using Price Book Value (PBV).]]>
<![CDATA[Evaluasi Pembelajaran Daring Pada Jurusan Akuntansi Politeknik Negeri Padang ]]>
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Frima, Rini]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v16i1.5954
<![CDATA[This research evaluates the online learning system that has been carried out by the accounting department of PNP. Lecturers and students of the accounting department of PNP become the subject of this research. This research used a descriptive qualitative approach where the data collected through questionnaires and Forum Group Discussion (FGD). The results showed that 18% of students do not have a PC/laptop. This situation makes the students difficult to take online learning because they have to take computer application courses every semester. Hence, there are 9% of students who lived in remote areas, which requires them to find internet network spots that are far from their house. This research found that students like the asynchronous learning system better than the synchronous learning system. About 15.8% of lecturers in the Accounting Department of PNP feels that it is hard to prepare teaching materials for online learning. And 21.1% of lecturers also have a problem with using the Learning Management System (LMS).]]>
<![CDATA[Pengaruh Return On Assets, Debt To Equity Ratio, Total Assets Turn Over, Operating Cash Flow Dan Firm Size Terhadap Dividend Payout Ratio Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Periode 2022 ]]>
<![CDATA[Trizenda, Nadiyah]]>;
<![CDATA[Frima, Rini]]>;
<![CDATA[Sriyunianti, Fera]]>
<![CDATA[ Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Kepada Masyarakat ]]>
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DOI: 10.30630/aista.v3i1.55
<![CDATA[The purpose of this research was to determine the effect of return on assets, debt to equity ratio, total assets turnover, operating cash flow and firm size on the dividend payout ratio of companies listed on the Jakarta Islamic index for the 2017-2021 period. There are 30 companies listed on the Jakarta Islamic index. The sampling technique used was purposive sampling so that 10 companies were used as samples in this study. Research data obtained from the website www.idx.co.id. The data analysis technique used panel data regression test. Data analysis using STATA 14 software. The results showed that return on assets had a positive effect on the dividend payout ratio, debt to equity ratio and total assets turnover had no effect on the dividend payout ratio, operating cash flow had a positive effect on the dividend payout ratio, and firm size had a negative effect on the dividend payout ratio. Return on assets, debt to equity ratio, total assets turn over, operating cash flow and firm size simultaneously affect the dividend payout ratio.]]>
