Articles
<![CDATA[Aplikasi Pelaporan Kelebihan Jam Mengajar Jurusan Akuntansi PNP ]]>
<![CDATA[Sukartini]]>;
<![CDATA[Surya, Firman]]>;
<![CDATA[Haslina, Welsi]]>;
<![CDATA[Yusnani]]>;
<![CDATA[Maryati, Ulfi]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 2 (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.v15i2.18
<![CDATA[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.]]>
<![CDATA[Pelatihan dan Pembenahan Manajemen Keuangan dan Administrasi Pada Yayasan PAUD dan TK Musa Enda Padang ]]>
<![CDATA[Ermatati Hatta]]>;
<![CDATA[Rangga Putra Ananto]]>;
<![CDATA[Armel Yentifa]]>;
<![CDATA[Ulfi Maryati]]>;
<![CDATA[Dita Maretha Rissi]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 13 No. 2 (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.v13i2.36
<![CDATA[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.]]>
<![CDATA[Literasi Pelaporan Keuangan Pengurus Masjid Untuk Meningkatkan Transparansi Dan Akuntabilitas Keuangan Masjid ]]>
<![CDATA[Ulfi Maryati]]>;
<![CDATA[Sukartini]]>;
<![CDATA[Amy Fontanella]]>;
<![CDATA[Armel Yentifa]]>;
<![CDATA[Ermataty Hatta5]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 13 No. 2 (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.v13i2.37
<![CDATA[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.]]>
<![CDATA[Pengaruh Praktik Good Corporate Governance Terhadap Praktik Manajemen Laba (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017) ]]>
<![CDATA[Rahma Febrina]]>;
<![CDATA[Ulfi Maryati]]>;
<![CDATA[Ferdawati]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 13 No. 2 (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.v13i2.42
<![CDATA[Financial reports are a medium for companies to convey information about the accountability of management to the needs of external parties. Earnings management is a deliberate process of taking steps within the limits of general accounting principles both inside and outside the limits. This study aims to analyze the influence of good corporate governance consisting of independent board of directors, managerial ownership and institutional ownership on earnings management by using modified jones models with proxy discretionary accruals. The sample used was a banking company listing in the Indonesia Stock Exchange in the 2013-2017 period using purposive sampling with a sample of 22 companies and analyzed by multiple regression. The results of this study state that partially that the independent board of directors affects earnings management in a positive direction, while managerial ownership and institutional ownership do not affect earnings management. Simultaneously the board of commissioners, independent board of directors, managerial ownership and institutional ownership have no significant effect on earnings management.]]>
<![CDATA[Analisis Pengambilan Keputusan Taktis: Tetap Mempertahankan Koran Cetak atau Mengganti ke Media Online ]]>
<![CDATA[Maryati, Ulfi]]>;
<![CDATA[Putri, Kurniawati]]>;
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Maretha Rissi, Dita]]>
<![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.v15i1.51
<![CDATA[Printed Newspaper readers began to decline with development of technology, and online media readers increased. Printed newspaper companies must take a decision whether to keep the printed newspaper or change to online media. This research is a quantitative applied research using a case study approach. Data collection techniques used were interviews, observation and documentation. This study uses primary data, the analytical method used is thematic analysis, Hansen Mowen's tactical decision making steps, and rational theory models. The results of this research that switching to online media is more profitable going forward for companies, because online media do not cost as much as printed newspapers. Online media does not require ink, paper and operational vehicles such as print newspapers.]]>
<![CDATA[Pelatihan Pembenahan Pembukuan Pada Usaha Roti Idola Bukittinggi ]]>
<![CDATA[Hatta, Ermatati]]>;
<![CDATA[Maretha Rissi, Dita]]>;
<![CDATA[Maryati, Ulfi]]>;
<![CDATA[Mustika, Rasyidah]]>;
<![CDATA[Haslina, Welsi]]>
<![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.v15i1.52
<![CDATA[Micro, Small and Medium Enterprises (MSMEs) have a role for the community in the midst of an economic crisis. By fostering MSMEs, it is believed that economic recovery can be achieved. Basically, MSMEs are mostly informal in nature and therefore tend to be easier for new entrepreneurs to enter. Accounting information has a very important influence on achieving business success, including for small businesses. Accounting information in the form of financial statements can be the basis for MSMEs to make decisions in managing small businesses, including market development decisions, price development, and others. Micro, Small and Medium Enterprises (MSMEs) are synonymous with the lack of awareness to run bookkeeping well in the business world. So that the bookkeeping and filing processes have not been carried out properly and result in a lack of accountability for activities every period. The purpose of this service is to provide training and improvement of bookkeeping and filing at the Idol Bread Business in the city of Bukittinggi. The expected outcome of this dedication is the existence of a bookkeeping process and the improvement of good filing for the sake of business continuity in the future.]]>
<![CDATA[Pelatihan “Typing Master†Pada Siswa Smk BNM Plus Pariaman ]]>
<![CDATA[Haslina, Welsi]]>;
<![CDATA[Maretha Rissi, Dita]]>;
<![CDATA[Hatta, Ermatati]]>;
<![CDATA[Maryati, Ulfi]]>;
<![CDATA[Mustika, Rasyidah]]>
<![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.v15i1.54
<![CDATA[The development of information and communication runs rapidly in the current modern era. So many technological discoveries in the field. Of course the impact is now making it easier for all the needs and desires of humans and will continue to grow every second. Formerly humans used typewriters to make letters, office administration, and other jobs related to typing. Over time and the development of technology, typewriters gradually replaced by the presence of a computer. The use of computers can help work in terms of making tasks both from the office and from school. So typing skills quickly and precisely are needed. Vocational school is a level of formal education that is ready to go into the world of work. The PKM activity was carried out at SMK Plus BNM Pariaman because this school only taught theories about typing 10 fingers without providing special training. So by giving theory alone, students are not accustomed to typing 10 fingers in accordance with adequate procedures. The goal of this activity is to increase the knowledge and skills of students to implement a 10-finger typing system and without looking at the keyboard. With this skill, the school will create graduates that are in line with industry needs.]]>
<![CDATA[Analisis Kinerja Perusahaan Sebelum Dan Sesudah Initial Public Offering (IPO) Di Bursa Efek Indonesia (BEI) (Studi Kasus Pada Perusahaan Non Keuangan yang IPO Di Bursa Efek Indonesia Pada Tahun 2012 Dan 2013) ]]>
<![CDATA[Yuliarni, Teti]]>;
<![CDATA[Maryati, Ulfi]]>;
<![CDATA[Ihsan, Hidayatul]]>
<![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.v11i1.97
<![CDATA[This research aims to know the difference of the company before and after initial public offering at the indonesian stock exchange. The variables in this research are ROA (Return on Assets), OCF (Operating Cash Flow), SG (Sales Growth), TATO (Total Asset Turn Over), CFRS (Cash Flow Return on Sales), and CFNI (Cash Flow to Net Income). The sample of this research consist of 34 companies with purposive sampling method which is non financial company listed on the indonesian stock Exchange in IPO period 2012 - 2013. Analysis technique used is the method of analysis test different ( paired t test ) uses software ibm spss version 20. The results showed that (1) To the ratio of roa , sg and a tato there was a gap in the performance of which is significant at the company before and after ipo. (2) While to the ratio of ocf , cfrs and cfni there is no significant difference on corporations before and after ipo.]]>
<![CDATA[Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesian Suistanabillity Reporting Awards (ISRA) ]]>
<![CDATA[Oktriani, Megi]]>;
<![CDATA[Maryati, Ulfi]]>
<![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.v11i1.98
<![CDATA[This study aims to test whether there are differences in corporate financial performance between before and after participating in ISRA. This study uses secondary data. The variables in this research are financial performance from profitability ratio that includes return on asset (ROA), return on equity (ROE), net profit margin (NPM). The sample of this research consist of 13 companies with purposive sampling method that is company which become participant of Indonesian Sustainability Reporting Awards consistently three consecutive year in 2007-2011 period. Data collection of research samples can be accessed through the company website and website National Center of Sustainability Reporting and the company publishes Annual Financial Reports in 2004-2014 that can be accessed through the company website. Hypothesis testing was done by paired sample t-test technique using IBM SPSS version 20 software. The result showed that there was no difference of company performance between before and after participated in Indonesian Sustainability Reporting Awards.]]>
<![CDATA[Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung) ]]>
<![CDATA[Maryati, Ulfi]]>;
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Andriani, Wiwik]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30630/jam.v10i2.100
<![CDATA[The aim of this research is to evaluate implementation of Accrual based accounting of local government in Kota Semarang and Kota Bandar Lampung. The research finds that Government Act (PP) No. 71 Year 2010 as amendment of Section 36 ayat (1) Regulation No 17-2003 and Pasal 70 section (2) Regulation No.1-2004 has instructed government to apply Accrual accounting by the year 2008. However, the regulation for implementing this Accrual based accounting has just established since 2010 in PP 71-2010. The establishment of this governmental act, all governments both local and central, must apply Accrual based accounting by the year of 2015. The years from 2010 until 2014 can be identified as the transition from cash based accounting to Accrual based accounting. In December 2013, Central government has set Regulation of Internal Affairs Ministry (Permendagri) No. 64 in 2013 which can be identified as the regulation for controlling the implementation of PP 71 in 2010 at local governments. Local government of Kota Semarang is the only region in Indonesia which has applied Accrual based accounting since 2008. In 2013, government of Bandar Lampung start implementing this financial policy informally, but actually they still use PP 24-2005. This research was conducted using qualitative research methods with library research technique. The result of implementation accrual accounting in two public governments is appropriated to conceptual framework.]]>
