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Yossi Septriani
Jurusan Akuntansi Politeknik Negeri Padang
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Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Febrianita Hadis; Hidayatul Ihsan; Anda Dwiharyadi; Yossi Septriani; Zalida Afni
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.v17i2.202

Abstract

This study aims to determine the effect of the use of information technology and the competence of financial management human resources on the quality of financial reports. The samples in this study were treasurers and financial management staff at Andalas University, Padang City. Data collection in this study used the questionnaire method consisting of 29 questions based on the indicators of each variable which were distributed directly to treasurers and financial management staff of 68 people and 68 people returning questionnaires. Testing the research data using multiple linear regression analysis with statistical testing of the hypothesis test Coefficient of Determination (R²), Simultaneous (F Test) and Statistical Test t, type of descriptive research. With the research results, the use of information technology has a positive effect on the quality of financial reports at Andalas University in Padang City. This can prove that when information technology facilities are properly installed, optimal utilization, scheduled maintenance can improve the quality of financial reports. Competence of Human Resources for financial managers has a positive effect on the quality of financial reports at Universities in Padang City. This can prove that when financial management human resources have the knowledge, skills and attitudes that support them in carrying out their functions, they can improve the quality of financial reports.
Memotret Akuntabilitas Wakaf Aulad Di Minangkabau : Studi Kasus Praktik Wakaf Aulad Di Kabupaten Agam Sumatera Barat Annisa Ramadhani; Eliyanora; Yossi Septriani
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.92

Abstract

Waqf is one of the economic mechanisms of Islam that has the potential to increase economic strength and welfare of the people. Waqf for the welfare of the family and closest family (waqf aulad) is highly recommended in Islam. Asset ability of aulad waqf to be potentially productive cannot be separated from the hands of a nadzir as a waqf manager. To realize optimal management of waqf aulad, management is needed based on the principle of accountability. This study aims to see how accountability of Nadzir as a manager of waqf aulad in Minangkabau. Then, Nadzir's accountability seen from the accountability mechanism summarized by Roberts (1996) is a sense of self accountability, representative accountability, individual management and accounting for independence. The author observes the form of waqf aulad accountability by using a qualitative research case study approach in Lubuk Basung sub-district, Agam Regency, West Sumatra. The author analyzes the findings using inductive data analysis and checks the validity of the data using data triangulation techniques. Judging from the accountability mechanism summarized by Roberts, the sense of self accountability, representative accountability, individual management is good. Judging from the accountability mechanism summarized by Roberts, the sense of self accountability, representative accountability, individual management is good. The weakness of Nadzir is the implementation of accounting for independence.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEKTOR CONSUMER CYCLICALS DAN SEKTOR TRANSPORTATION & LOGISTIC SEBELUM DAN SAAT PANDEMI COVID-19 DITA ANDRIANA; FERDAWATI; YOSSI SEPTRIANI
Media Bisnis Vol 15 No 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2173

Abstract

Pandemi covid-19 berdampak signifikan pada aktivitas bisnis seluruh sektor industri di Indonesia. Salah satu sektor yang terdampak adalah sektor transportasi & logistik yang mengalami penurunan omzet mencapai 30% dibandingkan sebelum pandemi, demikian juga dengan sektor consumer cyclicals. Penelitian ini menganalisis kinerja keuangan sektor consumer cyclicals dan sektor transportation & logistic sebelum dan saat adanya pandemi tahun 2018-2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan yaitu paired sample t-test dan wilcoxon signed rank test, yang sebelumnya dilakukan uji normalitas. Hasil penelitian ini menunjukkan bahwa untuk sektor consumer cyclicals kinerja keuangan yang diukur dengan current ratio, quick ratio, debt to asset ratio, dan debt to equity ratio tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19, sedangkan net profit margin, return on asset, total asset turnover dan working capital turnover terdapat perbedaan yang signifikan antara sebelum dan saat pandemi. Untuk perusahaan yang bergerak di sektor transportation & logistic, debt to equity ratio dan working capital turnover tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi, sedangkan pada current ratio, quick ratio, net profit margin, return on asset, debt to asset ratio,dan total asset turnover terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19. Temuan ini menyimpulkan bahwa sektor transportation & logistic mengalami perubahan kinerja keuangan terkait likuiditas yang lebih tinggi dibandingkan dengan sektor consumer cyclicals, sedangkan sektor consumer cyclicals mengalami perubahan kinerja laba yang cukup signifikan sebelum dan saat pandemi.
Co-Authors Anda Dwiharyadi Annisa Ramadhani DITA ANDRIANA Eliyanora Febrianita Hadis Ferdawati Ferdawati Hidayatul Ihsan Zalida Afni