cover
Contact Name
Desi Handayani
Contact Email
ci_e@yahoo.com
Phone
-
Journal Mail Official
j.akuntansimanajemen1@gmail.com
Editorial Address
Kampus Politeknik Negeri Padang Limau Manis - Padang
Location
Kota padang,
Sumatera barat
INDONESIA
JAM
ISSN : 18583687     EISSN : 26571080     DOI : -
Core Subject : Economy, Education,
Akuntansi dan Manajemen merupakan jurnal ilmiah berkala yang terbit 2 kali dalam 1 tahun (Juni dan Desember). Jurnal ini memuat artikel ilmiah dengan topik-topik di bidang akuntansi dan manajemen.
Articles 5 Documents
Search results for , issue "Vol. 12 No. 1 (2017): Akuntansi dan Manajemen" : 5 Documents clear
Perancangan Warning System Berbasis SMS Gateway Pada Pajak Kendaraan Bermotor Di Samsat Kota Padang Rinaldi Dwi Putra Mooduto; irman Surya; Rasyidah Mustika
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.v12i1.70

Abstract

This study aims to design, design, and test information service ased on SMS gateway so that it can help the SAMSAT Padang in improving services on motor vehicle tax collection process. The design of the system to be built, consist of table design, input design, and output design. Tests conducted using test data. The result of this research is the creation of an SMS gateway information system prototype that can provide information to SAMSAT Padang and owner of motor vehicle concerning their vehicle tax obligation.
Analisis Konten Informasi Dalam Laporan Keuangan, Laporan Kinerja dan Laporan Penyelenggaraan Pemerintah Daerah Sukartini; Amy Fontanella
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.v12i1.71

Abstract

Local government in Indonesia are obliged to produce at least 3 types of reports namely financial statements (LKPD), accountability reports (LAKIP) and performance report (LPPD). These three types of reports is regulated by different legal rules, using different formats and evaluated by different institutions. This research aims to analyze the information content of local government reports. Some previous research found that the usefulness of information presented on these three types of reports are relatively limited, whereas it requires high cost, involving many human resources and require a lot of infrastructure support. Thereforethe analysis of information presented in thesethree report needs to be done.This research conducted on Sleman and Malang district. The data used in this study were collected through document review, in-depth interviews, observation and focus group discusion. This study found many repetition of information on these three types of reports. This reseach also found inconsistencies of data used in these threereport.
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.
Pengembangan Usaha Aneka Penganan Tradisional Minang Dalam Meningkatkan Ekonomi Masyarakat Fera Sriyunianti; Fauna Adibroto; Zulfikar
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.v12i1.73

Abstract

There are so many home-based businesses in West Sumatra. One of them is to make traditional cakes typical of the local area. Minang Kabau have many culinary products that have been widely known. Starting small business with household business can be a successful business with many branches. However, not infrequently this business is well developed, and some even stopped. There are many weaknesses in this household business, from production to business management. Some problems are still using simple tool in production process , inefficient and unhygienic production layouts. Another problem is the packaging is simple and simplistic, unattractive the display of products and less professional management. The IbM's goal is to improve the professionalism of home-based cakes through factory lay-out improvements, coconut shell extract packaging, product sales / display counters, PIRTs, trademarks, bookkeeping, management, and product marketing.
Pengelolaan dan Penyusunan Laporan Keuangan Desa/Nagari Sukartini; Amy Fontanella; Novrina Chandra
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.v12i1.74

Abstract

Pemerintah desa/nagari mendapat kucuran dana dari pemerintah pusat dalam jumlah yang tidak sedikit. Namun perangkat nagari belum memiliki kompetensi yang memadai dalam mengelola, menatausahakan dan mengelola keuangan nagari. Pengelolaan keuangan memerlukan akuntabilitas dan transparansi kepada public karena dana yang digunakan bersumber dari dana publik. UU No.6 tahun 2015 menjelaskan bahwa pemerintah desa mulai dari tahun 2015 akan memperoleh dana 10% dari total anggaran. Oleh karena itu diperlukan kompetensi yang memadai dari perangkat desa dalam mengelola dan menyusun laporan keuangan untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan. Untuk memudahkan perangkat nagari dalam menyusun laporan keuangan, penelitian ini mengembangkan aplikasi sederhana dalam penyusunan laporan keuangan nagari dengan basis Microsoft excel. Penggunaan aplikasi sederhana ini juga dapat meminimalkan kemungkinan terjadinya kesalahan dalam penyusunan laporan keuangan seperti kesalahan dalam perhitungan yang selama ini dilakukan melalui proses manual. Hasil penelitian ini menunjukkan berdasarkan proses pendampingan dalam menggunakan aplikasi, perangkat pengelola keuangan nagari merasa terbantu dalam melakukan pekerjaannya.

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