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All Journal JAM Community Engagement and Emergence Journal (CEEJ) Jurnal Pasar Modal dan Bisnis Akuntansiku Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

Josephine Sudiman

Jurusan Akuntansi Politeknik Negeri Padang

Author-ID : 388105

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 16 Documents Claim Missing Document

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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

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.

Penggunaan Value Added Intellectual Capital (VAIC) Sebagai Prediktor Nilai dan Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan di Sektor Miscellaneous, Consumer Goods Property, Real Estate & Building Construction dan Infrastructure, Utilities Firman Adnan; Josephine Sudiman
Jurnal Pasar Modal dan Bisnis Vol 1 No 2 (2019)
Publisher : The Indonesia Capital Market Institute

This research is motivated by the development of science and technology that causes many companies to make business strategies based on science, namely intellectual capital (IC). One measurement that can be used to measure IC is VAICTM developed by Pulic (2000). The purpose of this study is to analyze the effect of intellectual capital on the market value and financial performance of companies. The research method used is a simple linear regression method. The sample of this study are companies of the miscellaneous, consumer goods, property and infrastructure sectors listed on the Indonesia Stock Exchange between 2015 and 2018. The results of this study indicate that IC is only able to be a predictor of financial performance as measured by using return on assets (ROA) and return on equity (ROE), while IC is not able to be a predictor of company value measured using price book value (PBV), price earnings ratio (PER) and Tobin's Q (Q).

Analisis Tingkat Pemahaman Akuntansi Mahasiswa dengan Model Pembelajaran Role-Play (Studi Kasus: Mahasiswa Jurusan Akuntansi Politeknik Negeri Padang) Diki Supriadi; Josephine Sudiman; Lisa Amelia Herman
Jurnal Pasar Modal dan Bisnis Vol 1 No 2 (2019)
Publisher : The Indonesia Capital Market Institute

This research was conducted at Padang State Polytechnic Department of Accounting. Students of this department acted as junior accountants in a role-play learning model with the aim to study their level of understanding at preparing basic financial reporting. Research method used is a qualitative descriptive method by conducting interviews, observations and documentation to obtain data and information that is accurate and similar to actual situations. The results showed that participants with a high accounting understanding level as much as 58%, a moderate accounting understanding level as much as 25% and with a low accounting understanding level as much as 17%. The results also show that the obstacles during this role-play learning model are lack of participants’ effort to learn the given modules and to act accordingly.

Hubungan Likuiditas, Profitabilitas, Leverage Dan Earning Per Share Terhadap Underpricing pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Tahun 2009-2018 Nadya Khaira; Josephine Sudiman
Jurnal Pasar Modal dan Bisnis Vol 1 No 2 (2019)
Publisher : The Indonesia Capital Market Institute

This research aims to determine the relationship of liquidity, profitability, leverage and earnings per share on underpricing of companies conducting Initial Public Offering (IPO) from 2009 to 2018, using a purposive sampling method with a total sample of 156 companies. Secondary data obtained from the prospectus and the company's financial statements and Spearman rank-order correlation used for hypothesis testing. The results of this study indicate that: (1) Liquidity have no relationship with underpricing, (2) Profitability have a low relationship with underpricing, (3) Leverage has a very low relationship to underpricing, (5) Earning per share (EPS) variable has no relationship to underpricing.

Simple Moving Average: Lebih baik dibanding Buy and Hold Strategy? Jefarel Jefarel; Josephine Sudiman
Jurnal Pasar Modal dan Bisnis Vol 3 No 1 (2021)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v3i1.63

The purpose of this study is to identify the optimal period of the Moving Average technique used to generate a better return towards 38 stocks included in the LQ 45 Index in Indonesia. The author uses 2 approaches, namely momentum and contrarian and applies the Simple Moving Average technique with various period modifications to daily trading data of 2018 and 2019. The optimal period is retested using data of 2020. The results suggest that the momentum strategy is superior to that of contrarian strategy, but overall these two strategies produce better returns than the Buy and Hold strategies. Specifically, the average loss of investors who adopt the Buy and Hold strategy is 26.43% in 2020, much higher than those who apply the contrarian strategy (the second approach) which will only experience a decrease in wealth value of 9.91% and 2.61% for those who implement momentum strategy (first approach).

Relevansi Fungsi dan Formula di Microsoft Excel Pada Tenaga Kerja Akuntan Dwindy Harmadani; Josephine Sudiman; Sukartini Sukartini; Reno Fithri Meuthia
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.v17i2.189

This study aims to determine the relevance of functions and formulas in Microsoft Excel on jobs related to accounting. This type of research is descriptive analytic qualitative research. The data collection method of this research is interviews. This study focuses on graduates of the Accounting Department who work in public accounting firms and in companies and often use Microsoft Excel in doing their work. The data analysis technique used is an interactive model analysis technique. Testing the validity of the data in this study includes the credibility test, transferability test, dependence test and confirmability test. The results show that the use of functions and formulas in Microsoft Excel is relevant in helping accounting graduates work effectively and efficiently. The results of the research show the use of functions and formulas, namely the Home Tab function in the form of Font, Alignment, Number, Conditional Formatting, Auto Sum, Sort & Filter and Find & Select features; The Insert Tab function uses the Chart, Pivot Table, Hyperlink and Header & Footer features; Tab Page Layout function features Page Setup and Scale to Fit; The Formula Tab functions are Basic formulas, If, Subtotal, Sum, Sumif, Vlookup, Hlookup, If Error, Max, Round, Date, Now and Concatenate; The Data Tab function is the Filter feature and the Group-Ungroup feature; The Tab View function is the Freeze-Unfreeze feature.

Faktor yang Mempengaruhi Profitabilitas pada Perusahaan Industri Wadah dan Kemasan yang Terdaftar di Bursa Efek Indonesia Sri Salvina Devi Maharani; Ferdawati Ferdawati; Josephine Sudiman
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.v18i1.194

Profitability is the potential of a business entity to generate income within a certain period of time. The management of a company must be able to consider the factors that affect the company's profitability because this profitability is a determinant of the company's success. This study aims to provide empirical evidence on the impact of cash conversion cycle, liquidity and company size on the profitability of companies in the container and packaging industry listed on the Indonesia Stock Exchange. The population of this study is companies in the packaging industry listed on the Indonesian Stock Exchange from 2018 to 2021, and the sampling was done by purposive sampling method, so 11 sample companies were selected. This data analysis method is a multiple regression analysis using the SPSS version 25 program, and the results of this study show that the cash conversion cycle has a negative impact on profitability, liquidity has a positive impact on profitability, firm size has been shown to have no effect in container and packaging industry companies listed on the Indonesia Stock Exchange.

Analisis Manajemen Piutang Untuk Meminimalkan Risiko Piutang Tak Tertagih Pada Organisasi INKINDO Sumatera Barat Anggraeni, Milla Rizky; Sudiman, Josephine; Herman, Lisa Amelia
Akuntansi dan Manajemen Vol. 18 No. 2 (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.v18i2.232

The Indonesian Consultants National Association (INKINDO) is one of the associations of consulting services companies in Indonesia. In carrying out organizational activities, INKINDO West Sumatra requires members to pay membership dues every year which results in bad debts being collected by member. The purpose of this research is to find out the factors that cause uncollectible accounts in the West Sumatra INKINDO organization. The type of data used in this study is primary data. The data collection technique used was document data collection and questionnaire distribution to members of INKINDO West Sumatra. The data analysis method used is data reduction, data presentation and drawing conclusions. The results of this study indicate that the factors causing the emergence of uncollectible accounts among members of INKINDO West Sumatra are the uneven distribution of packages obtained by members, the absence of recapitulation of member receivables each year, the nominal amount of membership dues each year, fines for not participating in organizational activities which are quite large and income imbalance and operating expenses that must be borne by members.

Pengaruh E-Service Quality dan E-Trust Terhadap Kepuasan Pelanggan Pada Pengguna Aplikasi PLN Mobile Kota Padang Panjang Luthfiani, Fatma; Yuhefizar, Yuhefizar; Josephine Sudiman
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.v19i1.263

Technology has become an inseparable part of people's daily lives. The high use of cellphones and the internet in Indonesia has triggered companies to follow the wishes of the community by creating several applications that are used for the above activities. Several mobile applications already exist in Indonesia, one of which is for payments and purchases. One of the companies that provides mobile payment applications is the State Electricity Company (PLN), which is an Indonesian State-Owned Agency that operates in the electricity sector. In the final assignment with the title "The Influence of E-Service Quality and E-Trust on Customer Satisfaction for Users of the PLN Mobile Application in Padang Panjang City" the author compiled using a quantitative approach with descriptive statistical analysis techniques. This research aims to determine the effect of e-service quality on customer satisfaction of PLN Mobile application users in Padang Panjang City and to determine the influence of e-trust on customer satisfaction of PLN Mobile users in Padang Panjang City. The number of respondents was 68 PLN Padang Panjang City customers who were chosen randomly. The results of this research show that e-service quality and e-trust have a significant effect on customer satisfaction for users of the PLN Mobile application in Padang Panjang City.

Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Nagari Parambahan Kecamatan Bukit Sundi Kabupaten Guruh Putra Arka; Armel Yentifa; Josephine Sudiman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Penelitian ini bertujuan untuk mengetahui tentang pelaksanaan akuntabilitas pertanggungjawaban alokasi dana desa serta untuk mengetahui pengelolaan dan pemanfaatan alokasi dana desa di Nagari Parambahan. Penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif. Penelitian ini menemukan bahwa Nagari Parambahan sudah melaksanakan sistem akuntabilitas dalam mengelola alokasi dana desa mulai dari tahap perencanaan, pelaksanaan, pertanggungjawaban serta evaluasi dengan menerapkan prinsip transparansi, responsif dan partisipatif. Meskipun masih ada kekurangan-kekurangan yang dilakukan oleh aparat pemerintahan Nagari Parambahan. Seperti dalam hal penyaluran dana nagari ke lembaga-lembaga, pemerintah nagari menyalurkan dalam bentuk uang dalam aturannya tidak boleh memberikan dalam bentuk uang melainkan berupa barang sesuai dengan APBNagari dan RAB kegiatan. Kemudian dalam hal publikasi dana nagari pemerintah nagari hanya memampangkan di kantor wali publikasinya tidak ada di tempat-tempat umum lainnya yang mudah diakses oleh masyarakat banyak. Kedepannya perlu dilakukan pengembangan SDM aparat nagari dan juga pengembangan rasa memiliki yang tinggi masyarakat terhadap pembangunan sarana dan prasarana yang telah dilakukan agar bertahan dengan baik dan dapat dimanfaatkan dengan maksimal oleh masyarakat Nagari Parambahan.

Co-Authors Aldrin, Ilham Aulia Anda Dwiharyadi Anggraeni, Milla Rizky Armel Yentifa Azalia, Annice Dedy Djefris Desi Handayani Diki Supriadi Dwindy Harmadani Ferdawati Ferdawati Firman Adnan Fitri, Fuja Dwi Guruh Putra Arka Indah Permata Devi Izah Ardina Putri Jefarel Jefarel Luthfiani, Fatma Milluspitasari, Milluspitasari Nadya Khaira Reno Fithri Meuthia Sri Salvina Devi Maharani Ulfi Maryati Yuhefizar Yuhefizar Zahara Zahara Zahara Zahara

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