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All Journal JAM Jurnal Ilmiah Poli Bisnis Jurnal Vokasi Economics and Digital Business Review Jurnal Akuntansi Keuangan dan Bisnis 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 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat Balance : Jurnal Akuntansi dan Bisnis
Endrawati
Politeknik Negeri Padang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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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.
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 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