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Journal : JAM

Analisis Pemanfaatan Scrap untuk Meningkatkan Laba Perusahaan (Studi Kasus Pada Pabrik Tahu AL, Sumedang dan Super di Kota Padang) Yentifa, Armel; Maryati, Ulfi; Yuli Ayu Putri, Sri
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.v10i1.110

Abstract

Dalam pembuatan tahu akan menghasilkan scrap material (sisa bahan) berupa ampas tahu. Selama ini pemanfaatan sisa bahan diperlakukan oleh perusahaan dengan menjual langsung ke peternak sapi sebagai makanan sapi. Karena kandungan gizi yang tinggi terdapat dalam ampas tahu, ampas tahu dapat diproses lebih lanjut menjadi berbagai jenis makanan diantaranya seperti keripik ampas tahu. Penelitian ini bertujuan untuk mengetahui apakah dengan memproses lebih lanjut ampas tahu menjadi keripik ampas tahu akan lebih menguntungkan dibandingkan apabila perusahaan menjual langsung sebagai makanan ternak. Penelitian ini menggunakan pendekatan deskriptif kualitatif yang bersifat studi kasus pada tiga pabrik tahu di kota Padang. Metode analisamenggunakan pendekatan diferensial. Hasil penelitian yang diperoleh adalah memproses lebih lanjut lebihampas tahu menjadi kripik tahu lebih menguntungkan dibandingkan apabila perusahaan menjual tanpa memproses lebih lanjut.
Skill Mismatch yang Dirasakan oleh Alumni Program Studi Diploma IV Akuntansi Politeknik Negeri Padang Azalia, Annice; Sudiman, Josephine; Maryati, Ulfi
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.144

Abstract

Many previous studies found that there was dissatisfaction with graduate users with the competencies possessed by Accounting graduates. Importantly, Accounting graduates must prepare themselves for various competencies needed in the world of work. This purpose of this study is to examine whether there is a competency gap faced by the graduates of Accounting Department of the Padang State Polytechnic while performing their first job. This study uses a quantitative method. Sample selected purposively on the alumni of D-IV 4 Accounting at the Padang State Polytechnic with 54 respondents that had worked after graduation. The data analysis technique in this study used the sign test and the Mann-Whitney U test. The results show that there is a competency gap faced by alumni in the attributes of technical and IT skills except in presenting financial reports, planning and conducting audits, implementing internal controls, measuring company performance, using Office, accounting software and social media. There is also no difference found in competency level between graduates of 2019 and 2020.
Pengaruh Profitabilitas, Solvabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Audit Delay Annisa; Ulfi Maryati; Eka Siskawati
Akuntansi dan Manajemen Vol. 17 No. 2 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i2.193

Abstract

This study aims to empirically examine the effect of profitability, solvency, and reputation of a Public Accounting Firm (KAP) on audit delay. The control variables used in this study are firm size, firm age, and audit opinion. The dependent in this study is audit delay which is measured quantitatively in the number of days using the difference between the issuance date of the financial statements and the issuance of the audit report variables. The research population is Food and Beverage Companies in the non-Cyclical Consumer Sectors which are listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Determination of the sample in this study using purposive sampling and obtained a sample of 21 Food and Beverage Companies. Data analysis used multiple linear regression analysis with SPSS version 25. The results of this study indicate that profitability has no significant effect on audit delay, while solvency and reputation of KAP have a negative but significant effect on audit delay. The control variables of firm size and audit opinion have no significant effect on audit delay, while firm age has a negative but significant effect on audit delay.