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Eliyanora
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Merancang Aplikasi Database Keuangan untuk Pengelolaan Keuangan Pembangkit Listrik Tenaga Mikrohidro (PLTMh) Irda Rosita; Eliyanora; Diyah Hastiyahsari
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.v13i1.34

Abstract

Pembangkit Listrik Tenaga Mikrohidro (PLTMh) dapat menjadi solusi alternatif pemerataan aliran listrik di berbagai daerah yang tidak terjangkau oleh PLN. PLTMh umumnya dikelola secara swadaya oleh masyarakat yang berada disekitar PLTMh tersebut. Akan tetapi, jika PLTMh yang tidak dikelola dengan baik, akan mengakibatkan PLTMh tidak berfungsi karena ketiadaan pendanaan untuk menutupi biaya operasional PLTMh, terutama biaya pemeliharaan turbin. Oleh karena itu, pengurus PLTMh perlu diberikan pelatihan tentang pengelolaan keuangan dan dibuatkan sebuah aplikasi pengelolaan keuangan yang dapat membantu pengurus dalam pelaporan keuangannya. Pembangkit Listrik Tenaga Mikro Hidro (PLTMH) Korong Wonorejo, Kenagarian Lubuk Gadang, Kecamatan Sangir, Kabupaten Solok Selatan, Sumatera Barat merupakan sebuah PLTMh yang didirikan atas keinginan warga desa Wonorejo untuk memiliki listrik di daerahnya. Saat ini, pengurus PLTMh Wonorejo melakukan pencatatan transaksi secara manual. Hal ini mengakibatkan pengurus PLTMh tidak dapat menyediakan informasi keuangan yang bersifat real time. Setelah dilakukan survey awal untuk melihat pencatatan yang dilakukan, dirancangkanlah sebuah aplikasi databse keuangan dengan menggunakan Microsoft Access 2010. Diharapkan setelah menggunakan aplikasi ini, pengurus dapat menyiapkan pelaporan keuangan dengan lebih cepat dan mudah dan dari segi penyimpanan data menjadi lebih rapi dan efisien.
Penyajian Laporan Keuangan Sekolah Berbasis Database pada Sekolah Dhuafa Eliyanora; Surya, Firman; Ihsan, Hidayatul
Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i1.96

Abstract

SMK dhuafa Nusantara dan MTsS Dhuafa Nusantara merupakan dua sekolah yang menyelenggarakan pendidikan/sekolah gratis bagi kaum dhuafa yang berlokasi di kota Padang. Kedua sekolah ini telah memberikan kontribusi untuk ikut mencerdaskan kehidupan bangsa. Karena kedua sekolah ini tidak memungut biaya apapun kepada anak didiknya, maka untuk biaya pendidikan dan biaya operasional kedua sekolah ini sangat bergantung kepada sumbangan donatur. Walaupun kedua sekolah menerima dana Bantuan Operasional Sekolah (BOS), sumbangan dari para donatur tetap menjadi sumber dana utama bagi sekolah. Akan tetapi, karena pengelolaan keuangan sekolah yang belum akuntabel, maka banyak kendala yang dihadapi sekolah untuk mendapatkan bantuan dana karena terkait masalah kepercayaan para donatur terhadap pengelolaan keuangan. Dari hasil survey awal diketahui permasalahan utama terkait pengelolaan keuangan adalah kerena pembukuan/pencatatan transaksi masih dilakukan secara manual. Komputer/laptop yang dimiliki sekolah digunakan sebatas hanya untuk pengetikan laporan/surat. Selain itu, juga ada keterbatasan kemampuan pengelola administrasi keuangan sekolah, yaitu lulusan Program D3 Jurusan Kesekretariatan. Program IbM yang diusulkan ditujukan untuk membantu kedua sekolah dalam pengelolaan keuangannya dengan merancangkan sebuah aplikasi sistem informasi akuntansi agar pengelolaan keuangan dilaksanakan secara akuntabel. Selain itu, dalam program IbM ini, tim pelaksana juga akan merancangkan prosedur pengelolaan keuangan yang baik, memberikan pelatihan tentang pengelolaan keuangan yang sehat dan pelatihan tentang pengarsipan dokumen keuangan yang baik
Administrasi Keuangan untuk Baitul Mal wat Tamwil (BMT) Rosita, Irda; Surya, Firman; Eliyanora
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.v10i1.107

Abstract

Perkembangan perbankan syariah di Indonesia ditandai dengan berdirinya Bank Muamalat Indonesia (BMI). Akan tetapi karena permasalahan birokrasi dan terikat dengan undang-undang perbankan yang berlaku, BMItidak dapat mencapai lapisan paling bawah masyarakat Indonesia, sehingga dibentuklah lembaga keuangan alternatif yaitu Baitul Mal wa Tamwil (BMT) yang tidak hanya berorientasi aspek bisnis tetapai juga aspek sosial. BMT Mesjid Raya Koto Baru dan Mesjid Al Manar merupakan lembaga keuangan ekonomi mikro yang berbasis di Solok, Sumatera Barat. Kedua BMT ini telah memberikan kontribusi dalam meningkatkan perekonomian masyarakat kecil sekitar BMT tersebut, melalui penyaluran pinjaman lunak. Semua dana BMT berasal dari sumbangan donatur dalam jumlah yang masih sangat terbatas. Peluang penambahan sumber pendanaan BMT masih besar melalui hibah pemerintah dan tambahan sumbangan donatur. Namun, karena keterbatasan BMT dalam memberikan informasi keuangan sebagai pertanggungjawaban menyebabkan BMT belum maksimal memanfaatkan peluang yang ada. Untuk itu perlu dirancangkan aplikasi sistem informasi akuntansi yang cocok untuk BMT. Perancangan dilakukan dengan 3 tahapan: analisis sistem, perancangan sistem dan implementasi sistem. Hasil dari implementasi sistem ini adalah BMT dapat melakukan administrasi keuangannya secara cepat, tepat dan lengkap.
Analisis Komparatif Tingkat Kepuasan Mahasiswa antar Jurusan di Politeknik Negeri Padang terhadap Pelayanan Pendidikan Zahara; Eliyanora; Septriani, Yossi; Afni, Zalida
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.v10i1.111

Abstract

This study is aimed at identifying students’ satisfactory levels toward educational services provided by Politeknik Negeri Padang (PNP) and further determine whether there is a gap between their expectation and actual services that they receive. We define educational services as services provided by lecturers, administration staffs, and managerial officers. It is also included students’ perception on teaching-enhanced tools. The measurement of students’ satisfactory level is conducted using 5 variables, i.e reliability, responsiveness, assurance, empathy and tangible. Moreover, these variables are operationalised through several questions. All answers of these questions use likert scale within the range of 1 to 4. The score of students’ satisfactory level of PNP is further converted to the standard of Quality Assurance Services for government organizations, referring to KEPMENPAN No. KEP/25/M.PAN/2/2004. This study finds that educational services provided by PNP is reasonably good. There is a gap between students’ expectation level and actual services that they receive. On average, the score for their expectation is 3.71 whilst it is 2.59 for actual services (using the scale from 1 to 4). Of all departments in PNP, Accounting and Machinery Engineering has the lowest gap, 1.07 and 0.95 consecutively. Meanwhile, the highest gap occurs for Civil and Electrical Engineering, with score of 1.21. Overal, based on the Standard of Quality Assurance Services of KEPMENPAN No: KEP/25/M.PAN/2/2004, we conclude that students’ satisfactory level for PNP is in “B” category, indicating that the performance of its educational service is “good”.
Faktor-Faktor Yang Mempengaruhi Minat Menabung Mahasiswa di Bank Syariah Nur Syamsi Adilla; Eliyanora; Desi Handayani
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.231 KB) | DOI: 10.35143/jakb.v14i2.5174

Abstract

This study aims to examine "The Influence of Income, Religiosity and Student Knowledge about Islamic Banks on Interest in Savings in Islamic Banks". This study uses a quantitative method with the type of causality research. The dependent variable of this study is interest in saving, while the independent variables consist of income, religiosity and student knowledge. The sample used in this study was 155 people, with the sampling technique using purposive sampling technique. The data collection method used is a questionnaire, then the results of the data are analyzed using multiple linear regression by conducting simultaneous significance test (F), coefficient of determination test, partial t test with a significance of 5% (α = 0.05) which is processed with program tools. SPSS Version 22.0 computer. The results showed that partially there was no effect of student income on interest in saving in Islamic banks and also partially for the variables of religiosity and student knowledge had a positive effect on interest in saving in Islamic banks. However, simultaneously income, religiosity and knowledge of students about Islamic banks have a positive effect on student interest in saving in Islamic banks. Therefore, it is expected that Islamic banks will always carry out continuous socialization about Islamic banks and also be accompanied by programs that can increase one's faith, so that people, especially students, can switch to Islamic banks. Keywords: income, religiosity, knowledge and interest in saving.
A Sketch of Fintech Implementation in Waqf Management (The Case of Badan Pengelola Wakaf Ar Risalah West Sumatra) Sania Putri Alisya; Hidayatul Ihsan; Eliyanora
International ABEC Vol. 2 (2022): Proceeding International Applied Business and Engineering Conference 2022
Publisher : International ABEC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.824 KB)

Abstract

The purpose of this research is to see as to how fintech is implemented in waqf management using a qualitative approach. The design of this research is a case study at one of nazhirs (waqf manager) in West Sumatra, that is Badan Pengelola Wakaf (BPW) Ar Risalah. Data was collected through in-depth interviews with some informants, document analysis, and website analysis. While the triangulation techniques were occupied to validate the data, the interactive model analysis techniques were used in data analysis. The results of this research show that nazhir supports the technological developments in waqf practice by creating innovative waqf portals to raise waqf funds. However, support from the waqif (donors) is still low because potential waqifs (mostly guardians of foundation students) are still reluctant to adopt the innovation of the waqf portal. Meanwhile, the waqf portal has attracted the millennial waqif although the waqf collection has not improved significantly. This is an opportunity for nazhir to more intensively promote waqf portal to the millennial generation. In terms of accountability, nazhir uses the waqf portal to disseminate the report of waqf administration.
Penyusunan Laporan Keuangan berdasarkan ISAK 35 Eliyanora; Devi Indah Sari; Ferdawati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.291 KB) | DOI: 10.30630/aista.v1i1.11

Abstract

This study aims to show how a non-profit entity or non-profit organization such as a foundation in preparing financial statements. The foundation's financial statements are prepared in accordance with ISAK (Interpretation of Financial Accounting Standards) No. 35 where non-profit organizations must also prepare financial statements and report to users of financial statements. Based on ISAK 35 financial statements, it is necessary to prepare Statements of Financial Position, Statements of Comprehensive Income, Statements of Changes in Net Assets and Statements of Cash Flows by adjusting account naming according to ISAK 35. For the preparation of these financial statements, the help of Microsoft Excel is used. With this Excel program, the preparation of financial reports will be faster and more efficient, and the form of recording and reports can be made according to the needs of the entity.
Pengaruh Financing To Deposit Ratio (FDR), Risiko Pembiayaan, Kecukupan Modal, Dana Pihak Ketiga, Suku Bunga, dan Inflasi Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Kamelia; Eliyanora; Gustati
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.v14i1.83

Abstract

This study aims to examine the effect of financing to deposit ratio (FDR), financing risk, capital adequacy, third-party funds, interest rates, and inflation on profitability of Islamic Commercial Banks in Indonesia. The independent variables used in this study are financing to deposit ratio (FDR), financing risk, capital adequacy, third-party funds, interest rates, and inflation. The dependent variable is the profitability that measured using the return on assets (ROA). The study population are 13 Islamic Commercial Banks that registered in the Financial Services Authorities and Indonesian Bank during 2013-2017. Determination of sample was made by applying purposive sampling method and obtaining the sample of 9 Islamic Commercial Banks. Analysis of data used is multiple regression with the help of SPSS version 20. The results showed that financing risk had a significant effect on profitability, while financing to deposit ratio (FDR), capital adequacy, third-party funds, interest rates, and inflation had no significant effect on profitability.
Co-Authors Devi Indah Sari Diyah Hastiyahsari Ferdawati Ferdawati Gustati Gustati Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Kamelia Nur Syamsi Adilla Sania Putri Alisya Yossi Septriani Zahara Zalida Afni