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All Journal JAM QIJIS (Qudus International Journal Of Islamic Studies) JURNAL IQRA´ Jurnal Ilmiah Ekonomi Islam EKONOMIS : Journal of Economics and Business Journal of Islamic Monetary Economics and Finance Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Ilmiah Poli Bisnis Jurnal Vokasi Informatika (JAVIT) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding International Applied Business and Engineering Conference Journal of Critical Realism in Socio-Economic (JOCRISE) JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Hidayatul Ihsan
Politeknik Negeri Padang
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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
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) Yuliarni, Teti; Maryati, Ulfi; 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.v11i1.97

Abstract

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.
Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Dalam Mewujudkan Good Governance Pada Politeknik Negeri Padang Andriani, Wiwik; Rosita, Irda; Ihsan, Hidayatul
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.105

Abstract

Government Performance Accountability Report (LAKIP) as a part of Government Performance Accountability System (SAKIP) has an important role in good governance implementation in every government agency. This study aims to observe the implementation of SAKIP in oreder to achieve good governance in Padang State of Polytechnic (PNP). Based on LAKIP review by Directorate General of Higher Education in 2011, PNP got “Adequate” result. The LAKIP review result increased in 2012 and 2013. Data was collected through questionnaires based on government agency performance accountability woking paper relesed in Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform Number 13/2010. Items to be evaluated are (1) performance planning (Strategic Plan/Renstra), Annual Performace Plan/Renja, and Performance Establisment), (2) performance meaurement, (3) performance repoting, (4) performance evaluation, and (5) performance achievement.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Febrianita Hadis; Hidayatul Ihsan; Anda Dwiharyadi; Yossi Septriani; Zalida Afni
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.v17i2.202

Abstract

This study aims to determine the effect of the use of information technology and the competence of financial management human resources on the quality of financial reports. The samples in this study were treasurers and financial management staff at Andalas University, Padang City. Data collection in this study used the questionnaire method consisting of 29 questions based on the indicators of each variable which were distributed directly to treasurers and financial management staff of 68 people and 68 people returning questionnaires. Testing the research data using multiple linear regression analysis with statistical testing of the hypothesis test Coefficient of Determination (R²), Simultaneous (F Test) and Statistical Test t, type of descriptive research. With the research results, the use of information technology has a positive effect on the quality of financial reports at Andalas University in Padang City. This can prove that when information technology facilities are properly installed, optimal utilization, scheduled maintenance can improve the quality of financial reports. Competence of Human Resources for financial managers has a positive effect on the quality of financial reports at Universities in Padang City. This can prove that when financial management human resources have the knowledge, skills and attitudes that support them in carrying out their functions, they can improve the quality of financial reports.
Analisis Perbandingan Prediksi Kebangkrutan Bank Syariah Dan Bank Konvensional Menggunakan Altman’s EM Z- Score Model Agnes Anggun Minati; Gustati; Hidayatul Ihsan
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.90

Abstract

The development of Islamic banks in Indonesia increasingly shows that Islamic banks are ready to become competitors for conventional banks. Islamic banks that use margin systems or profit sharing whereas conventional banks use interest systems give rise to different expectations. It is possible to have a difference in terms of bankruptcy prediction using the Altman EM Z-Score Model ratio. The Altman EM Z-Score Model is a modification of the Altman ratio in 2002 that is used for non-manufacturing companies and has not gone public. This final project aims to analyze the comparison of predictions of bankruptcy of conventional Islamic banks and banks using Altman's EM Z-Score Model for the period 2012-2014. This type of research is descriptive comparative research. The sample used was 11 Islamic Commercial Banks and 23 Conventional Commercial Banks selected using the purposive sampling method. Data analysis techniques use different tests in whitney SPSS version 20. Based on the results of Z '' - Score shows that Indonesian banks are in a healthy state, but Islamic banks are more stable than conventional banks, while the results of whitney test show there are differences in working capital to total assets, retained earnings to total assets, EBIT to total assets, but there is no difference in the book value of equity to total liabilities of Islamic banks and conventional banks.
Co-Authors -, Gustina Abdelghani Echchabi Agnes Anggun Minati Akhyar Adnan, Muhammad Amy Fontanella Anda Dwiharyadi Andri, Diah Uzzahraty Armel Yentifa Ayedh, Abdullah Benny Chandra Chandra, Novrina Dadang Irsyamuddin Dita Santika Eliyanora Eliyanora - Eliyanora Eliyanora Eliyanora Eliyanora Esa Dwiyan Febrianita Hadis Gustati Gustati Gustina Gustina - Gustina - Gustina Gustina Gustina Huda, Asrul Insani, Anggia De Silva Irda Rosita Iskandar Iskandar Maizelni, Gustri Maliah Sulaiman Mohd Alwi, Norhayati Nindy Wijayanti Novirwan Trinanto Ramadia, Anggun Aulia Sania Putri Alisya Santika, Dita Ulfi Maryati Variyetmi Wira Wiwik Andriani Yenida Yenida Yossi Septriani Yuliarni, Teti Zahara Zalida Afni