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Perancangan Sistem Akuntansi Persediaan Dan Kartu Gudang Berbasis Komputer Pada Konveksi Tas Endrawati; Surya, Firman; Putra Perta R., Widio
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.v10i2.102

Abstract

Bag is one of commodities produced by local industries in Indonesia in general, and in particular western Sumatra. However, the company, has several weaknesses related to the management and recording of inventory such as the lack of segregation of duties and responsibilities by each section, management procedures and record-keeping supplies inadequate and the lack of documents and records that support the transactions related to inventory , This research aims to design a card inventory accounting system and computer-based warehouse that will be applied to the sales system, purchasing system and system of material usage to fit the elements contained in the internal control system. Based on research that has been done, then the inventory accounting system designed in accordance with the elements contained in the internal control systems and computer-based warehouse cards are useful for recording the transfer of inventory stored in warehouse. Besides being able to produce information that is far more accurate than manual recording, computer-based warehouse card is also used in the savings and effectiveness of the use of the document processing time.
Rancangan input-ouput Pengembangan Aplikasi AFAD untuk Pembukuan perusahaan yang memiliki usaha jasa dan dagang Endrawati; Elsa Rusdina; Dita Maretha Rissi; Elfitri Santi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.538 KB) | DOI: 10.30630/aista.v1i1.5

Abstract

This study aims to design an application program for financial reporting at the Mardhotillah Truss Store quickly and automatically using Microsoft Access. The results of the study found deficiencies in the Mardhotillah Truss Store, namely in terms of recording transactions and in preparing financial statements. Therefore, the author provides a solution for Mardhotillah Truss Stores to use the Microsoft Access computer application to assist the Store in recording transactions and preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) quickly and automatically. This application has advantages because the form uses Visual Basic for Application (VBA) and there is a login facility. The forms used for transaction input are the account list form, the fixed asset list form, the goods list form, the goods category list form, the supplier list form, the customer list form, the service type list form, the wage rate list form, and the initial balance form for accounts receivable, the form beginning balance of debt, beginning of inventory balance form, sales form, purchase form, debt payment form, receivable receipt form, service order form, completed service form, fixed asset depreciation posting form, closing journal posting form and general journal form. This application generates the required reports, namely financial statements (profit and loss statements, changes in equity reports, statements of financial position) and transaction reports.
SIBAD; Sistem Informasi Akuntansi Berbasis Database Solusi Pembukuan untuk Toko Beras Endrawati; Aulia Fitri; Firman Surya; Syafira Ramadhea Jr
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.97 KB) | DOI: 10.30630/aista.v1i1.8

Abstract

This study aims to design a computer-based accounting information system and a database application-based accounting information system (SIBAD) using Microsoft Access 2016, which will make it easier to optimize work and minimize errors that occur such as data loss at the Lisa/Emi Rice Shop. The method used in collecting data in this research is interviews with company owners, observing inventory in the warehouse and studying the data provided by company owners, and document review. The data analysis method of this research uses quantitative and qualitative methods. The design of SIBAD using Microsoft Access 2016 starts from the design of the input process output. The design made consists of the company data input menu, beginning balance input, transaction input, and financial reports. The accounting information system that runs at the Lisa/Emi Rice Shop includes a purchase accounting system, a sales accounting system, a cash receipts accounting system, a cash disbursement accounting system for debt payments, and a cash disbursement accounting system for operational costs.
Analisis Perhitungan Harga Pokok Produksi dengan Metode Process Costing pada Usaha Bubur Ayam Cianjur Kang Ade yoanna monica; rasyidah mustika; Randy Heriyanto; Endrawati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.218 KB) | DOI: 10.30630/aista.v1i2.22

Abstract

This study aims to analyze the calculation of the cost of goods manufactured using the Process Costing Method and presentation of profit/loss obtained at the Cianjur Kang Ade Chicken Porridge Business using the Full Costing Method for the period June 2022. The Cianjur Kang Ade Chicken Porridge Business is a company engaged in the manufacture which produces chicken porridge, yellow rice and uduk rice. In collecting research data, the method used was interviews conducted directly with the owner, and observation of the processes or activities contained within the company. After the research was completed, the cost of goods manufactured for each product was obtained in June 2022, namely chicken porridge Rp. 6,622/portion, yellow rice Rp. 6,089/portion, and nasi uduk Rp. 6,062/portion. In addition, the profit earned by Kang Ade's Cianjur Chicken Porridge Business for June 2022 amounted to IDR 23,173,009
Peningkatan Kinerja Badan Usaha Milik Nagari (BUMNAG) Melalui Pelatihan dan Pengembangan Sistem Informasi Akuntansi Endrawati Endrawati; Ike Rahmadani; Riyan Ikhbal Sala; Zulvitri Zulvitri
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 5 No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jppm.v5i2.1153

Abstract

Nagari-owned enterprises (BUMNag) are a means to manage nagari assets into businesses that have economic value in increasing the nagari's original income. BUMNag is expected to be able to guarantee an increase in public services and the welfare of the nagari community. This program aims to improve the performance of BUMNag in financial management and business operations through the development of an accounting information system (SIA) and provide knowledge and skills to BUMNag managers regarding the SIA. This program is implemented through design, training, and mentoring as well as evaluation to see the success of the activity. The activity has produced a prototype of SIA development that can be applied by BUMNag and also increases the knowledge and skills of managers. In addition, the output of the activity is the SIA application training module
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.
Analisis Tingkat Literasi Keuangan Mahasiswa Bidikmisi Politeknik Negeri Padang Westi Rahmadani; Endrawati; Lisa Amelia Herman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.906 KB) | DOI: 10.30630/jabei.v1i1.17

Abstract

Konsumen perlu memahami literasi keuangan sehingga nyaman dan aman dalam berinteraksi dengan industri jasa keuangan. Peningkatan literasi keuangan Indonesia belum mampu mengungguli negara tetangga. Penelitian ini bertujuan menganalisis tingkat literasi keuangan mahasiswa Bidikmisi Politeknik Negeri Padang (PNP). Literasi keuangan dilihat berdasarkan 4 (empat) indikator yaitu pengetahuan umum tentang keuangan, simpanan dan pinjaman, asuransi serta investasi. Metode penelitian adalah statistik deskriptif. Hasil penelitian menunjukan pengalaman keuangan responden yang paling tinggi adalah : media penyimpanan uang yang digunakan adalah rekening tabungan (67%), pembayaran uang dilakukan secara tunai (81%), tidak ada melakukan pinjaman (56%), pengambilan keputusan keuangan diputuskan sendiri (91%), ketahanan keuangan antara 1 – 3 bulan (61%) dan pengeluaran per bulan antara Rp. 400.001 s/d Rp. 600.000 (38 %). Penelitian terhadap tingkat literasi keuangan mendapatkan hasil bahwa literasi keuangan laki-laki 78% dan perempuan 76 %. Mahasiswa yang tinggal di kawasan perkotaan dan pedesaan literasinya adalah 77 % dan 77%. Literasi keuangan berdasarkan jurusan menunjukan hasil tertinggi pada mahasiswa jurusan Akuntansi dan Teknik Elektro. Literasi tertinggi terdapat pada mahasiswa yang berasal dari jurusan SMK Akuntansi (83%), angkatan (81%) dan IPK >3,75 (82%). Secara umum, literasi keuangan berada pada tingkatan Sufficient literate (71%).
Analisis Perilaku Belajar dan Pemahaman Akuntansi pada Masa Pandemi Ocha Delanni Sutra; Endrawati; Fera Sriyunianti
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.658 KB) | DOI: 10.30630/jabei.v1i1.18

Abstract

Perilaku belajar dan pemahaman terhadap materi pelajaran saling berkaitan. Perilaku belajar pada masa pandemi mengalami perubahan karena perubahan sistem perkuliahan. Pada masa pandemi perkuliahan lebih banyak dilaksanakan secara online. Penelitian ini bertujuan untuk menganalisis perilaku belajar mahasiswa akuntansi dan dampaknya terhadap pemahaman Akuntansi. Metode penelitian adalah statistik deskriptif dan responden adalah mahasiswa akuntansi Politeknik Negeri Padang (PNP). Hasil penelitian menunjukan bahwa perilaku mahasiswa akuntansi pada masa pandemi ini cukup bagus. Tingkat pemahaman akuntansi juga baik, dilihat dari nilai mata kuliah Auditing II dan Terapan audit. Namun pada mata kuliah akuntansi keuangan lanjutan dan akuntansi keuangan menengah kurang bagus.
Analisis Minat Pengguna E-Money Pada Pelanggan Jagung F1 Gian Sherin Eka Putri; Endrawati, Endrawati; Oliyan, Fitra
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 1 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i1.48

Abstract

Uang elektronik (E-Money) didefinisikan sebagai alat pembayaran dalam bentuk elektronik dimana nilai uangnya disimpan dalam chip atau server. Jagung F1 Gian merupakan usaha kuliner dan oleh-oleh yang memproduksi dan menjual berbagai makanan olahan jagung manis. Sistem pembayaran yang tersedia di Jagung F1 Gian masih tunai. Tujuan dari penelitian ini adalah untuk menganalisis minat pengguna e-money pada pelanggan Jagung F1 Gian. Minat pengguna e-money bisa dipengaruhi oleh variabel manfaat, kemudahan penggunaan, dan kondisi fasilitas. Variabel manfaat dan kemudahan penggunaan merupakan dua konstruk utama dari model Technology Acceptance Model (TAM). Metode penelitian adalah statistik deskriptif. Hasil penelitian menunjukkan pelanggan Jagung F1 Gian berasal dari berbagai daerah di Sumatera Barat, responden dalam penelitian ini yang berjenis kelamin perempuan sebanyak 88 orang dengan persentase 80%, pelanggan yang berusia 20 sampai 29 tahun yang lebih banyak menggunakan e-money, 52 orang responden memiliki jenjang pendidikan S1/D4 (47,3%), 40 orang responden berstatus sebagai pelajar/mahasiswa (36,4%), 35 orang memiliki pendapatan 2.500.000-5.000.000 dengan persentase 31,8%, Uang elektronik yang lebih banyak digunakan responden yaitu Gopay, ShoopePay, Dana dan OVO, jenis pembayaran yang ingin dilakukan pelanggan dalam bertransaksi di Jagung F1 Gian. Terdapat 94 orang memilih melakukan pembayaran menggunakan e-money dengan persentase 85,5%.
Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2018-2021 Putri, Velli Maita; Endrawati, Endrawati; Santi, Elfitri
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.68

Abstract

This study was conducted to describe the variables Corporate Social Responsibility (CSR) and profitability. This study uses a quantitative approach method. The data analysis technique used in this research is descriptive statistics. Disclosure of the economic, environmental, and social aspects of CSR as independent variables, and projected profitability with Return on Assets (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange 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 largest value of company size is found in the automotive and component sub-sector where the disclosure of CSR indicator item is also above the average and the ROA and NPM values are also high with NPM value is the highest among other sub-sectors. While the smallest value of the average company size is found in the chemical sub-sector where the disclosure of CSR indicator item is also below the average and the ROA and NPM values are also below average.
Co-Authors Afridian Wirahadi Ahmad Alfian, Nurul Afifah Amy Fontanella Anda Dwiharyadi Aulia Fitri Chandra, Novrina Dedy Djefris Dita Maretha Rissi Dyana, Putri Elfitri Santi Elsa Rusdina Fausiatunnisa Fausiatunnisa Fera Sriyunianti Firman Surya Fitra Oliyan Ginting, Yanti Mayasari Gustati Gustati Ike Rahmadani Irda Rosita Maqfira, Rizki Monica Delima Mustika, Rasyidah Nurul Fauzi Ocha Delanni Sutra Oktariyanto, Oktariyanto Putra Perta R., Widio Putri, Velli Maita Randy Heriyanto Riyan Ikhbal Sala Sherin Eka Putri Syafira Ramadhea Jr Teddy Chandra Ulfi Maryati Westi Rahmadani yoanna monica Yossi Septriani Yusnani Yusnani Zikri Dola Agusti Zulvitri Zulvitri