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All Journal E-JUPEKhu JAM Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Elfitri Santi
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Penyusunan Laporan Keuangan dan Perancangan Aplikasi Keuangan Untuk Usaha Kecil Menengah Studi Kasus pada D’Haus Cake Oliyan, Fitra; Santi, Elfitri; Rosalina, Eka
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.19

Abstract

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.
Peningkatan Kompetensi guru Akuntansi dalam Pengajaran Komputer Akuntansi Santi, Elfitri; Mustika, Rasyidah; Endrawati
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.21

Abstract

The development of technology has been very rapid and the curriculum has lagged far behind. This requires a curriculum change. SMK has made this change but in its development it is no longer relevant. Teachers as the spearhead of successful learning in schools must have competencies that are relevant to the development needs of the industry. This activity aims to improve the ability of Accounting MGMP teachers in West Sumatra province in learning computer accounting (Accurate). The approach taken in this research is a case study. The training process starts from application installation, creation of new company files, input transactions, and preparation of financial reports. The activity went well, but some teachers still needed further training and a whatsapp group was formed for further discussion. The obstacles faced were participants who were not familiar with computers.
Desain Aplikasi Sistem Informasi Akuntansi untuk Usaha Bengkel Studi Kasus pada AA Cempaka Auto Service Surya, Firman; Santi, Elfitri; Yentifa, Armel; Frima, Rini; Djefris, Dedy
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.55

Abstract

This study aims to design an accounting information system application in AA Cempaka Auto Service workshop. Case study used as research approach. The application design process begins with studying the forms and reports that are required by the workshop business i.e purchasing form, sales form, general journal form, vehicle service record, debt payment and receivables. Required reports consist of transaction journal records, general ledger, balance sheet, income statement, balance sheet, inventory position, and vehicle service record. Application development stage using Microsoft Access 2007 software and VBA facilities for automation of journal posting and inventory cost calculation based on moving average method. The next step is to test the application to get sufficient confidence in transaction processing by comparing the results of the processing with the manual calculations performed. The implementation process is carried out by converting the initial data on the conversion date and inputting the transaction up to the company's operating date. After carrying out the implementation and conversion, the final stage is to carry out training to users and carry out the process of improvement and adjustments to the application based on feedback received from the user. The system design and implementation process have been deemed successful after the user has stated that the application has met all user needs and is operating properly.
Analisis Sistem Pengadaan Kendaraan Dinas Operasional Pemerintah Melalui Sistem Pembelian dan Sewa (Studi Pada Politeknik Negeri Padang) Santi, Elfitri; Wirahadi, Afridian; Wahyu Saputra, Arif; Mustika, Rasyidah; Ferdawati
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.60

Abstract

The official goverment vehicles supply demand the goverment allocate fund in carefully and precise based on the needs. The value of money analysis between buy, rent, and leasing to supplying the official vehicles in Polytechnic State’s of Padang. intent on calculating, analyze, and comparing which alternative that make more value of money between the provisions system of buying, renting and leasing. Methods this Research is Qualitative and The analysis instrument that use in this research is Net Present Value Method also calculating the cost benefit analysis . The research examine 3 type or merk that represent the officeholder vehicles, such as Toyota Hiace Commuter, Kijang Innova V A/T, dan Avanza Veloz. The result of this research indicated that officeholder vehicles supplying system through the buying system is has more benefit that follow by the leasing system and the renting system. This research result could be a reference for Goverment in choosing supplying system of officeholder vehicles in Padang State’s Polytechnic.
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016 Andriani, Meri; Santi, Elfitri; Mustika, Rasyidah
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.v14i1.81

Abstract

This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province. The population of this study is the district/city regional government in West Sumatra Province with the sample used is the regional government financial report on the District/City Regional Government in West Sumatra Province for the period 2014-2016. The sample included in the criteria of this study were 57 local government financial reports using purposive sampling method. Data analysis method in this research uses multiple linear regression analysis with SPSS 20 program. The results of the research show that the legislative size and the number of population affect the level of disclosure of local government financial statements, but the size of the local government, the level of dependence, the age of local governments, regional income, functional differentiation and capital expenditure do not affect the level of disclosure of local government financial statements.
Pengaruh Intellectual Capital Dan Mekanisme Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2017 Khairuni, Rizka; Zahara; Santi, Elfitri
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.v14i1.86

Abstract

The purpose of this research is to find out the influence of intellectual capital and corporate governance mechanism to the financial performance. The independent variables are intellectual capital and corporate governance mechanism. Corporate governance mechanism in this research is measured by indicators which consist of institutional ownership, managerial ownership, the board of independent comissioner, and the board of director. The dependent variables is the financial performance which is measured by return on assets (ROA). The samples are 64 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2015-2017 periods were have been selected by using purposive sampling. Data analysis method in this research is multiple linear regressions analysis with the SPSS 20th version application. The result of this research showed that partially, intellectual capital has positive influence to the financial performance. Meanwhile, corporate governance mechanism does not have any influence to the financial performance. Simultaneously, intellectual capital and corporate governance mechanism have positive influence to the financial performance.
Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan Tasniem Fauzia; Afni, Zalida; Elfitri Santi
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.v16i2.146

Abstract

Changing trends in business and finance have an impact on accounting learning and curriculum. This study aims to see how the college accounting curriculum produces competent graduates and their conformity with the IQF competency standards, the competencies needed to prepare graduates to enter the accounting profession and the competencies expected by users (employers). This study uses a mix-method with a sequential exploratory model (content analysis and descriptive statistical analysis). The results of this study show that colleges provide graduates with competencies in accounting, business, general competencies and other competencies that can support graduates' careers. The compatibility between graduates competencies based on the college accounting curriculum and the IQF competency standards has been appropriate, while the compatibility between graduates competencies with the professional organizations competency and user expectations competency has not been appropriate. In their curriculum, some college have included courses related to digital technology. We hoped there will be further harmonization and adjustment between the accounting curriculum and graduate competency standards to improve graduates work ability.
Desain Aplikasi Database Sistem Informasi Akuntansi Sekolah pada Yayasan Ainur Rahmah Firman Surya; Elfitri Santi; Fera Sriyunianti; Randy Heriyanto
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.215

Abstract

This study aims to develop an accounting information system database application for Ainur Rahmah Foundation school in West Pasaman, West Sumatra Province. The problem faced by the Ainur Rahmah Foundation is the absent of an information system to manage student data, tuition fees, admission of new students, receipt and disbursement of cash, purchase and use of consumables, acquisition and depreciation of fixed assets. The developed accounting information system database application consists of two main subsystems, namely the back-end and front-end. The back-end system uses DBMS MySQL Server 8.0 while the front-end system is developed using Microsoft Access 2010. Application modules and reports are developed on the front-end using the Visual Basic for Application programming language which is available in Microsoft Access database tools. Applications that have been developed are then tested for use by users to find out if there are errors and adjustments that must be made. After making adjustments based on the user trial stage, the application can be accepted by users and can be operated according to needs.
Corporate Social Responsibility (CSR) dan Profitabilitas: Pengaruh aspek ekonomi, lingkungan, dan social pada Perusahaan Manufaktur Endrawati, Endrawati; Santi, Elfitri; Putri, Velli Maita
Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i1.252

Abstract

This study was conducted to determine how the influence of Corporate Social Responsibility (CSR) disclosure on profitability. This research uses a quantitative approach method. The data analysis technique used in this research is panel data regression analysis technique and the data is processed using STATA software version 16. Disclosure of economic, environmental, and social aspects of CSR as independent variables, company size, and sub-sector as control variables and profitability projected by Return on Asset (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the disclosure of CSR in economic, environmental, and social aspects does not have a significant effect on ROA. Likewise, CSR disclosure of environmental and social aspects. The larger the size ot the firm, the higher CSR disclosure carried out by the company.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Anda Dwiharyadi Andriani, Meri Armel Yentifa Asratul Rahmi Baehaqi Bella Utami Putri Chandra, Novrina Dedy Djefris Desi Handayani Dita Maretha Rissi Efrianti, Ayu Eka Rosalina Eka Rosalina Elsa Rusdina Endrawati Endrawati Endrawati Estesia Nita Estesia Nita Faradilla, Yosi Aunia Fera Sriyunianti Ferdawati Ferdawati Firman Surya Fitra Oliyan Frima, Rini Gustati Gustati Irda Rosita Josephine Sudiman Jr, Syafira Ramadhea Khairuni, Rizka Lasmi Yupita Mustika, Rasyidah Putri Nanda Leri Putri, Velli Maita Randy Heriyanto Randy Heriyanto Ratu, Rahayu Andini Ria Angriani Syafira Ramadhea Jr Syafira Ramadhea Jr. Tasniem Fauzia Wahyu Saputra, Arif Wiwik Andriani Yossi Septriani Zahara Zaky Syahputra Zalida Afni Zalida Afni Zulvitri Zulvitri