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All Journal JAM EKONOMIS : Journal of Economics and Business Eksis: Jurnal Riset Ekonomi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Manajemen Stratejik dan Simulasi Bisnis Journal of Comprehensive Science Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL EKONOMI BISNIS DAN MANAJEMEN Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi Bisnis dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi dan Governance Andalas JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Afridian Wirahadi Ahmad
Politeknik Negeri Padang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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 1 
Analisis Penerapan Anggaran Berbasis Kinerja dengan Konsep Money Follow Program Dalam Perencanaan dan Penganggaran Kota Padang Silvia Ningsih; Afridian Wirahadi; Amy Fontanella
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.28

Abstract

Anggaran berbasis kinerja merupakan perencanaan kinerja tahunan secara terintegrasi yang menunjukkan hubungan antara tingkat pendanaan dan hasil yang diinginkan dari program tersebut, sedangkan konsep money follow program merupakan pendekatan penganggaran yang lebih fokus kepada program/kegiatan yang terkait langsung dengan prioritas daerah serta memberikan dampak langsung bagi masyarakat. Penelitian ini bertujuan untuk mengevaluasi penerapan anggaran berbasis kinerja dengan konsep money follow program dalam perencanaan dan penganggaran Pemerintah Kota Padang. Penelitian menggunakan pendekatan analisis deskriptif kualitatif dengan data anggaran tahun 2017-2019. Indikator yang digunakan dalam mengevaluasi anggaran berbasis kinerja yakni adanya penetapan strategi organisasi (visi, misi, tujuan, dan sasaran), adanya penetapan aktifitas, dan evaluasi terhadap kinerja periode sebelumnya. Hasil penelitian menunjukkan bahwa Pemerintah Kota Padang telah menerapkan anggaran berbasis kinerja dengan konsep money follow program dalam kegiatan perencanaan dan penganggaran. Hal ini dapat dilihat dari adanya penetapan strategi organisasi (visi, misi, tujuan, dan sasaran), adanya penetapan aktifitas, dan adanya evaluasi terhadap kinerja periode sebelumnya.
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.
Perancangan Desain Pengembangan Industri Makanan Tradisonal Minangkabau yang Berdaya Saing Global Eka Rosalina; Afridian Wirahadi Ahmad
Akuntansi dan Manajemen Vol. 12 No. 1 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i1.72

Abstract

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.
Strategi Pengembangan Makanan Unggulan Minangkabau Berdaya Saing Global Rosalina, Eka; Wirahadi Ahmad, Afridian; Dwi Haryadi, Anda
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.v10i2.104

Abstract

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.
Perancangan Dan Implementasi Model Pengembangan Entrepreneur Industri Kreatif Pada Perguruan Tinggi Berbasis Pendidikan Vokasional Wirahadi Ahmad, Afridian; Rosalina, Eka
Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v8i1.128

Abstract

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.
Analisis Standar Belanja (ASB) Pada Pemerintah Kabupaten Padang Pariaman Djefris, Dedy; Rosalina, Eka; Rasyidah, Rasyidah; Wirahadi Ahmad, Afridian; Misra, Fauzan
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.v16i2.116

Abstract

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.
Excel For Accounting Untuk Penyusunan Laporan Keuangan Pada Yayasan Panti Asuhan Eka Rosalina; Wiwik Andriani; Afridian Wirahadi; Fera Sriyuniati; Desi Handayani
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.v15i1.61

Abstract

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.
Pengaruh Intellectual capital, Carbon emission disclosure dan Corporate social responsibility Terhadap Nilai Perusahaan Haikal Anjas Romas; Armel Yentifa; Afridian Wirahadi Ahmad
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.410

Abstract

This study aims to analyze the effect of intellectual capital, carbon emission disclosure, and corporate social responsibility on company value in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. This study uses a quantitative approach with a purposive sampling technique. The data collection method in this study uses secondary data, namely from annual financial reports and sustainability reports obtained from the official publications of each bank for the period 2022-2024. The sample used in this study consisted of 17 companies with a total of 51 data points. Data analysis was performed using multiple linear regression with the help of IBM SPSS Statistics 25 software. The results showed that intellectual capital had no effect on company   value, carbon emission disclosure had a significant negative effect on company value, and corporate social responsibielity had a significant positive effect on company value.
Co-Authors Aga Arye Perdana Aisya Gayatri Amirah Febtrina Amy Fontanella Anda Dwi Haryadi Anda Dwiharyadi Ariesmansyah, Andre Armel Yentifa Arrum Komala Sari Atshari Sri Devi Chandra, Novrina Dedy Djefris Della Tamara Putriani Della Tri Mutia Desrina Refi Dita Maretha Rissi Dwi Haryadi, Anda Dwila Maresti Eka Rosalina Elfitri Santi Elvaretta, Dissa Endrawati Ermatati Hatta Estesia Nita Estesia Nita Fauzan Misra Fera Sriyunianti Fera Sriyunianti Fera Sriyuniati Ferdawati Ferdawati Gustia Eka Putri Haikal Anjas Romas Hefri Yodiansyah I Gusti Bagus Wiksuana Irda Rosita John Victori Harefa Lamesya Fazilah Maharani Anisya Putri Maulina, Vira Mochamad Heru Riza Chakim Mohamad Muspawi Muhammad Wafiq Mustika, Rasyidah Naila mutiara Azza deanjani Nurwijayanti Permata Syarifah Azra Pratiwi Suryaningsih Purwoko, Agus Rahayu Istriyati, Atifah Rahmat Yubi, Thoriq Raissa Anugrah Rena Agus Rianti Reni Endang Sulastri Rio Rahmat Yusran Risa Astuti Riska Venni Rita Hariani Riza Meilani Roskha Silvia Ningsih Sindy Jhony Ver Sri Wahyuni Riza Sukartini Sukartini Syarifah Zuhra Tahiyatur Ratih El Surayya Titik Delmarsih Ulfi Maryati Wahyu Saputra, Arif Wenny Sofia Wiwik Andriani Yessi Yossi Septriani Zahara -