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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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.]]>
<![CDATA[Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Rumah Makan dan Restoran di Kota Padang ]]>
<![CDATA[Triani, Marisa]]>;
<![CDATA[Frima, Rini]]>
<![CDATA[ Jurnal Ilmiah Poli Bisnis Vol 16 No 2 (2024): Volume 16 No. 2 Oktober 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30630/jipb.v16i2.1600
<![CDATA[This research aims to analyze and prove the impact of modernization of the tax administration system and tax sanctions on taxpayer compliance in restaurant and restaurant businesses in Padang city. The type of research used is quantitative research using primary data and measurent using a likert scale (questionnaire). The sampling technique used was proportional stratified random sampling. This research uses the Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis method which was carried out with SmartPLS software version 4.1. the sample for this research was 183 taxpayer respondents from restaurant and restaurant businesses in the city of Padang. The result of this research show that the two independent variables, modernization of the tax management system and tax sanctions, have a positive and significant effect on taxpayer compliance in restaurant and restaurant businesses in Padang City. Keywords: Modernization of the tax administration system, tax sanctions, compliance of restaurant and eatery business taxpayers]]>
<![CDATA[Pengaruh Faktor Makroekonomi dan Mikroekonomi Terhadap Struktur Modal pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2012-2016 ]]>
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Frima, Rini]]>;
<![CDATA[Novita, Nella]]>
<![CDATA[ Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Kepada Masyarakat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30630/aista.v4i1.88
<![CDATA[This research meant to find out the influence of BI interest rates, exchange rates (US dollar exchange rates), profitability, and asset structure to the capital structure. The independent variables in this research are BI interest rates, exchange rates (US dollar exchange rates), profitability, and asset structure. The dependent variable is the capital structure that measured using the debt to equity ratio (DER). Population teken as object obsevation 40 mining companies listed in Indonesia Stock Exchange 2012-2016 period. Determination of sample was made by applying purposive sampling method and obtaining a sample of 15 mining companies. Analysis of data used is multiple regression with the help of SPSS versio 20. The result showed that profitability had negative influence on capital structure, while the BI interest rate and exchange rate (US dollar exchange rate) did not negative influence also the asset structure did not positive influence on capital structure.]]>
<![CDATA[Penguatan Pengelolaan Keuangan dan SDM untuk Meningkatkan Laba BUMNag Madani Nagari Lubuk Malako Kabupaten Solok Selatan ]]>
<![CDATA[Febriani, Widya]]>;
<![CDATA[Frima, Rini]]>;
<![CDATA[Angriani, Ria]]>;
<![CDATA[Yupita, Lasmi]]>
<![CDATA[ JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): JAPEPAM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30630/japepam.v2i2.21
<![CDATA[Pertumbuhan laba merupakan hal utama yang akan dicapai oleh perusahaan. Pertumbuhan laba yang baik dapat dicapai ketika perusahaan dapat melakukan pengelolaan keuangan yang maksimal pada kegiatan usahanya. Oleh sebab itu sangat diperlukan Sumber Daya Manusia yang tepat dan memahami bagaimana tentang pengelolaan keuangan agar dapat mencapai laba yang maksimal. Salah satunya yaitu dalam bentuk membuat pelaporan keuangan yang sesuai dengan standar yang berlaku. Mitra pada kegiatan PKM ini adalah Bumnag Madani Nagari Lubuk Malako yang terletak dikabupaten Solok selatan. Mitra ini bergerak pada tiga jenis bidang usaha, yaitu perkebunan sawit, transportasi, dan juga pengelolaan pasar. Dari kegiatan usaha ini untuk dapat meningkatkan laba usahanya maka mitra perlu melakukan pengelolaan keuangan yang baik. Kegaiatan PKM ini dilakukan dalam bentuk pelatihan kepada Staff atau SDM yang ada pada Bumnag Madani Nagari Lubuk Malako dan diharapkan dapat memberikan pemahaman yang lebih terhadap pengelolaan keuangan pada Bumnag Madani Nagari Lubuk Malako.]]>
<![CDATA[Implementasi dan Pendampingan Penggunaan Aplikasi Laporan Keuangan SIA BUMNAg Pada BUMNag Madani Nagari Lubuk Malako Kabupaten Solok Selatan ]]>
<![CDATA[Frima, Rini]]>;
<![CDATA[Santi, Elfitri]]>;
<![CDATA[Ria Angriani]]>;
<![CDATA[Randy Heriyanto]]>;
<![CDATA[Lasmi Yupita]]>
<![CDATA[ JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Sistem Informasi Akuntansi berbasis komputer merupakan solusi yang dapat dimanfaatkan oleh pelaku usaha untuk menyusun laporan keuangan berbasis database. Oleh karena itu, penting bagi Sumber Daya Manusia (SDM) yang terlibat untuk memahami penggunaan aplikasi laporan keuangan, guna mendukung pengembangan usaha. Salah satu pendekatan yang diterapkan adalah pembuatan laporan keuangan sesuai dengan standar akuntansi yang berlaku, dengan bantuan aplikasi berbasis database, seperti Microsoft Access. Mitra dalam kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah BUMNag Madani Nagari Lubuk Malako, yang berlokasi di Kabupaten Solok Selatan. Mitra tersebut menjalankan tiga bidang usaha, yaitu perkebunan kelapa sawit, transportasi, dan pengelolaan pasar. Kegiatan PKM ini bertujuan membantu mitra dalam menyusun laporan keuangan berbasis database dan membangun Sistem Informasi Akuntansi yang sesuai dengan standar akuntansi keuangan. Pelaksanaan PKM dilakukan melalui implementasi dan pendampingan penggunaan aplikasi laporan keuangan bagi staf keuangan BUMNag Madani. Hasil dari kegiatan ini menunjukkan peningkatan kualitas penyusunan dan pengelolaan laporan keuangan yang lebih baik di BUMNag Madani Nagari Lubuk Malako. ]]>
