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<![CDATA[Penyusunan Laporan Keuangan dan Perancangan Aplikasi Keuangan Untuk Usaha Kecil Menengah Studi Kasus pada D’Haus Cake ]]>
<![CDATA[Oliyan, Fitra]]>;
<![CDATA[Santi, Elfitri]]>;
<![CDATA[Rosalina, Eka]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i2.19
<![CDATA[This study aims to design accounting applications for the preparation of financial statements at D'Haus Cake's business. The approach used in this research is a case study. The design process begins with studying the transactions and reports that D'Haus Cake’s business needs in the form of purchase and sale transaction forms, and general journals. The required reports are in the form of all transaction journal records, ledgers, trial balances, profit and loss reports, and statements of financial position. After studying the system requirements, then proceed to the application development stage using Microsoft Access 2013 software. The next stage is to test the application to obtain adequate confidence in transaction processing by comparing the results of processing with manual calculations carried out. The implementation process is carried out by converting the initial data on the conversion date and making input transactions up to the company's operating date. After implementing and converting, the final stage is to carry out training for users and carry out a process of improvement and adjustment to the application based on the feedback received from users. The process of designing and implementing the application has been considered successful after the user states that the application has met all user needs and operates well.]]>
<![CDATA[Analisis Perbedaan Profitabilitas Sebelum dan Sesudah Memenangkan Top CSR (Corporate Social Responsibility) ]]>
<![CDATA[Sixtia Apriyana Asrul]]>;
<![CDATA[Wiwik Andriani]]>;
<![CDATA[Eka Rosalina]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v13i1.32
<![CDATA[This study aimed to examine whether there are differences in the profitability of a company before and after winning TOP CSR. The data used in this study is secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange for the period 2008-2017. The sample of this study consisted of 17 companies using purposive sampling, ie companies that won TOP CSR from 2011-2017, companies listed on the Indonesia Stock Exchange and companies that had issued 3 years of financial statements after winning the CSR TOP. The variable used in this study is profitability which is proxied by Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). Hypothesis testing is carried out by Paired Sample T-test using the IBM SPSS Version 20 software. Based on the tests carried out, it can be concluded that there are differences in profitability as seen from the ROA side, whereas when viewed from the ROE and NPM side it is not there are differences in profitability.]]>
<![CDATA[Perancangan Desain Pengembangan Industri Makanan Tradisonal Minangkabau yang Berdaya Saing Global ]]>
<![CDATA[Eka Rosalina]]>;
<![CDATA[Afridian Wirahadi Ahmad]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v12i1.72
<![CDATA[This study aims to discuss the design strategy of traditional minangkabau food development in West Sumatra Province and to provide policy recommendation for traditional minangkabau food to be globally competitive. Tourism in the Minangkabau region is known in three things: culinary tourism (traditional food), nature tourism and cultural tourism. Ideally, whatever the destination in West Sumatra, each region always highlight the uniqueness of traditional food, but it is difficult to find traditional minangkabau food, especially in tourist areas. Culinary business that grow precisely fast food. The study was conducted on all regencies / cities in West Sumatra. Data collection techniques through interviews and questionnaires and FGDs. The data analysis was performed by IFAS analysis tool, EFAS.]]>
<![CDATA[Strategi Pengembangan Makanan Unggulan Minangkabau Berdaya Saing Global ]]>
<![CDATA[Rosalina, Eka]]>;
<![CDATA[Wirahadi Ahmad, Afridian]]>;
<![CDATA[Dwi Haryadi, Anda]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v10i2.104
<![CDATA[This research aims to discuss the development strategies of traditional minangkabau food which became pre-eminent in West Sumatra Province. Tours in the Minangkabau is known in three things namely culinary tour (traditional foods), nature tourism and cultural tourism. The technique of data collection through interviews and questionnaires as well as FGD. Data analysis was done with the analysis tools SWOT, EFAS, IFAD da QSPM. The object of the traditional food flagship developed is the beef rendang. The results of the analysis of internal factors obtained score 3.1 while external factor analysis of the retrieved value score 2.8. This indicates that the product is able to maintain the same power factor-factor exists to be able to overcome his weakness factors. In addition to the main development strategy that is right based on the internal-external matrix is keep and preserve consisting of market penetration strategies and product development strategy. While based on analysis of the QSPM retrieved the most priority strategy is a strategy of improving and maintaining the image quality of the products and packaging as well as food quality control. While the next alternative strategies is to increase promotion and different types of products.]]>
<![CDATA[Penerapan Biaya Kualitas Dalam Meningkatkan Efisiensi Biaya Produksi Pada Catering ABC ]]>
<![CDATA[Rahmi, Mustika]]>;
<![CDATA[Rosalina, Eka]]>;
<![CDATA[Rosita, Irda]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v10i1.109
<![CDATA[Persaingan dalam dunia usaha menuntut perusahaan untuk menghasilkan produk yang berkualitas. Dalam peningkatan kualitas itu sendiri menimbulkan biaya yang disebut biaya kualitas. Adapun tujuan dari penelitian ini adalah untuk mengetahui penerapan biaya kualitas dalam meningkatkan efisiensi biaya produksi pada Perusahaan Catering ABC Padang. Unsur-unsur biaya kualitas pada umumnya ada empat akan tetapi biaya kualitas yang terdapat pada Catering ABC Padang ada tiga unsur biaya kualitas yaitu, biaya pencegahan, biaya penilaian, biaya kegagalan eksternal, sedangkan biaya kegagalan internal tidak terdapat pada perusahaan. Biaya kualitas yang terbesar terjadi pada tahun 2014 sebesar Rp. 383.809.980 atau 3,14% dari total penjualan aktualnya. Dari hasil taksiran yang diperoleh dengan penambahan biaya pada kategori biaya pencegahan, biaya kualitas menurun sebesar Rp. 143.379.480 dibandingkan sebelumnya Rp.383.809.980 atau sebesar 1,13% dari total penjualan aktualnya, yang artinya terjadi penghematan biaya sebesar Rp. 240.430.480. Sehingga dapat disimpulkan dengan menetapkan biaya kualitas dapat meningkatkan efisiensi produksi karena adanya penekanan biaya sAdd Contributorecara keseluruhan.]]>
<![CDATA[Perancangan Dan Implementasi Model Pengembangan Entrepreneur Industri Kreatif Pada Perguruan Tinggi Berbasis Pendidikan Vokasional ]]>
<![CDATA[Wirahadi Ahmad, Afridian]]>;
<![CDATA[Rosalina, Eka]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v8i1.128
<![CDATA[One of the obstacles faced in the development of creative industry is related to the human resources qualification. Although the higher education is believed as the main supplier of entrepreneurs, the existing enterpreneurship course does not support the development of creative industry. Therefore, this study aims to investigate entrepreneurships characters among accounting students at the Padang State Polytechnic. This study found that majority of the students claimed that they know creative industry very well. Meanwhile, the current curriculum is more theoretical based than practical oriented. This study, therefore, suggests developing enterprenership course based on five minds of future.]]>
<![CDATA[Analisis Standar Belanja (ASB) Pada Pemerintah Kabupaten Padang Pariaman ]]>
<![CDATA[Djefris, Dedy]]>;
<![CDATA[Rosalina, Eka]]>;
<![CDATA[Rasyidah, Rasyidah]]>;
<![CDATA[Wirahadi Ahmad, Afridian]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v16i2.116
<![CDATA[In general, regional financial management goes through the following stages: budget preparation, activity implementation and financial accountability or financial report preparation. Based on the above, Permendagri No. 21 of 2011 concerning Guidelines for Regional Financial Management, states the need for Standard Expenditure Analysis (ASB) as a main research tool in conducting performance-based budgeting. Expenditure Standard Analysis (ASB) is an assessment of the fairness of the costs and workloads used to carry out an activity at each Regional Apparatus Organization (OPD). This study aims to determine the reasonableness of spending in carrying out an activity so as to minimize unclear expenses that cause budget inefficiency. This research was conducted at the Regional Government of Padang Pariaman Regency, West Sumatra. The stages of preparing this Standard Expenditure Analysis (ASB) are to input data and group similar data, determine the Cost Driver, create regression equations, determine the average, upper and lower limits, and analyze the fairness of costs and workloads of the ASB model. has been compiled. The preparation of a Standard Expenditure Analysis (ASB) at the District Government of Padang Pariaman which is discussed in this is for the types of training activities for personnel and training for the community.]]>
<![CDATA[Analisis Kebutuhan Kompetensi Lulusan Akuntansi ]]>
<![CDATA[Dwiharyadi, Anda]]>;
<![CDATA[Asrina, Novi]]>;
<![CDATA[Rosalina, Eka]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v16i2.151
<![CDATA[In accordance with the demands of the times in today's digital era resulting in the industry looking for skilled human resources in their fields. Job seekers are required to have the skills expected by the industry in order to compete for the expected job positions. For that it is important for job seekers to equip themselves with skills that are the needs of the industry. Skill improvement needs support from educational institutions in creating skilled human resources in accordance with the qualifications required by the industry. This study aims to identify what is needed from an accounting graduate. This research was conducted with descriptive quantitative method, with content analysis approach. By using the incidental sampling technique, 705 industrial job vacancies were published on the online job vacancy website for the period January 2021 to June 2021. This study focuses on accounting work including financial accountants, auditors, and tax accountants. The results showed that the basic technical skills of accounting (Technical Skills) which include basic understanding of accounting, mastery of accounting software and Microsoft office are the skills most needed by the world of work. Meanwhile, the generic skills needed by the industry are communication skills, which are derived skills from interpersonal skills.]]>
<![CDATA[Excel For Accounting Untuk Penyusunan Laporan Keuangan Pada Yayasan Panti Asuhan ]]>
<![CDATA[Eka Rosalina]]>;
<![CDATA[Wiwik Andriani]]>;
<![CDATA[Afridian Wirahadi]]>;
<![CDATA[Fera Sriyuniati]]>;
<![CDATA[Desi Handayani]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v15i1.61
<![CDATA[Financial Statements is an accounting process that are arranged and reported objectively which can be useful for its users. Each financial statement preparation must be based on applicable financial accounting standards. One of them is the preparation of financial statements for the foundation. A foundation is a legal entity that has the aims and objectives of social, religious and humanitarian benefits. Case Study conducted at the Shine Al-Falah Foundation. The procedures in preparing the financial statements of the Al Falah foundation start from with studying the transactions in the form of cash in and cash out transaction books. After that, a needs analysis is made in the preparation of financial statements using Exel For Accounting which starts from plan the Account List, making ledgers, work sheet and continuing to design the Financial Statements of the Foundation. Last is to provide assistance and training to the preparation of financial statements using Exel for Accounting.]]>
<![CDATA[Pengaruh Profitabilitas dan Leverage Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021) ]]>
<![CDATA[Anisya, Rahmi]]>;
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Rosalina, Eka]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v18i2.231
<![CDATA[This study aims to determine the effect of profitability and leverage on earnings management (a case study in a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the 2017-2021 period). This research is a quantitative research. The sampling method was carried out using a purposive sampling technique. This study uses secondary data, namely from the financial reports of manufacturing companies in the food and beverage sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this study was 70 company data, with 2 outlier company data, so that the total sample used was 68 company data. The data analysis used was multiple linear regression analysis using the SPSS Version 25 program. Based on the results of the data processing it can be concluded that Profitability and Leverage have a positive and significant effect on Earnings Management (Case Study in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia Period 2017-2021).]]>
