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Published by Politeknik Negeri Padang
ISSN : 18583687     EISSN : 26571080     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance 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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 167 Documents
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Penerapan E-Learning ¬Platform Google Classroom Untuk Menjawab Tantangan Revolusi Industri 4.0 Yolandari, Andhita; Fithri Meuthia, Reno; Fontanella, Amy
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.114

Abstract

This research is motivated by a change in the learning system as a result of the 4.0 industrial revolution. This research uses the theory of Technology Acceleration Model (TAM) developed by Fred. D. Davis in 1986. The purpose of this study was to investigate the application of the Google classroom e-learning platform to answer the challenges of the Industrial Revolution 4.0. in Accounting Department in the Polytechnic of Padang. Data gethered using a questionnaire. The population of the study were active students in the Accounting Department of the State Polytechnic of Padang in the 2018/2019 school year with cluster sampling and 241 respondents. The results of this study indicate that perceived usefulness has a positive and significant effect on student interest in using google classroom, and perceived ease of use has a positive and significant effect on student interest in using google classroom. Based on the results of this study indicate several things that must be considered by the Accounting Department of the Padang State Polytechnic before applying the use of technology.
Audit Laporan Keuangan Pasca Sarbanes Oxley Act: Suatu Tinjauan Literatur Roza, Husna
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

Abstract

The Sarbanes-Oxley Act was signed into law on July 30, 2002 by President Bush. The Act is considered as the most significant change to federal securities laws in the United States since the New Deal. The Act is also designed to review legislative audit requirements in order to protect investors which consequently could assist in improving the accuracy and reliability of corporate disclosures that encompasses issues such as establishing a public company accounting oversight board, corporate responsibility, auditor, independence, and enhanced financial disclosure. The Sarbanes-Oxley Act supports the internal control development. According to the act, internal controls must be reviewed and reported in the annual report. Finally, as indicated by Sarbanes-Oxley, this evolution of the internal control process has been reactive in nature and has brought some changes to some aspects of financial audit through external auditor.
Efek Goal Commitment, Lingkungan Litigasi, dan Kepercayaan Pada Penerimaan Auditor Atas Metode Pilihan Klien (Studi Empiris Pada KAP Jakarta) Zulfikar, Rudi; Rosiana, Rita; Romauli, Kristin
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.v8i1.125

Abstract

The purpose of this research is to examine three factors that affect audit decision such as goal commitment, litigation environment and trust on auditor’s acceptance of the client’s preferred methods. Data were collected through questionaires using purposive sampling method. Samples were selected from accounting firms which were listed on Directory of Ikatan Akuntan Publik Indonesia for 2013 period in Jakarta. Out of the 150 questionnaires sent, the final analysis was based on the response from 109 auditors (72.67%). Moreover, data analysis uses Structural Equation Model (SEM) by using AMOS (Analysis of Moment Structures) version 21.0. The results of this research reveal that (1) goal commitment is positively related to the auditor’s acceptance of the client’s preferred method, (2) litigation environment is negatively related to the auditor’s acceptance of the client’s preferred method, and (3) trust is negatively related to the auditor’s acceptance of the client’s preferred method
Persepsi Mahasiswa Terhadap IFRS dan Kompetensi Mahasiswa dalam Memahami dan Mengaplikasikan IFRS Hasiholan Pulungan, Andrey
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.v8i1.126

Abstract

Globalization, ASEAN Free Trade started in 2015, and IFRS implementation in Indonesia require universities to produce competent accounting graduates, specifically in IFRS. The purpose of this research is to analyze students’ perceptions on IFRS and their competence in IFRS. The respondents are 81 students from three private universities in Jakarta, Banten, and West Java. The students must be taking or must have taken Advance Accounting subject. The results show that students realize that IFRS is important for working as accountant and IFRS has been also integrated in their learning process in campus. However, students perceive that they do not have good competency in understanding applying IFRS. Most respondents state that they are difficult to learn IFRS due to unclear explanation from lecturer, text book in English, and lack of facilities to learn IFRS.
Persepsi Mahasiswa Terhadap Mata Kuliah Sistem Informasi : Studi Kasus Mahasiswa Jurusan Akuntansi Universitas Andalas Juita, Verni
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.v8i1.127

Abstract

The growing needs for accountants, especially for those who can use and understand information technology, has encouraged accounting programs at the higher education level to offer information system courses. Given this fact, this study aims to (1) assess the students’ perception on the importance and relevance of the information system courses for their major and future works, (2) examine the relationship between the student’s awareness on information system subjects and their performance in these subjects, (3) identify the factors influencing the students’ perception on teaching practices in information system courses. The data was collected through questionnaires which were distributed to accounting students in the Faculty of Economics, Andalas University. This research found that a better understanding on teaching materials of the information system courses have helped students to understand other subjects taught in the accountancy program. Moreover, the student’s motivation, views and the lecturer’s teaching methods and knowledge are the main contributors for the student’s success in these courses.
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.
Kajian Kenaikan Harga BBM 1 Maret 2005 Terhadap PDB, Inflasi, Tingkat Pengangguran dan Kemiskinan, dan Abnormal Returns di Pasar Saham Indonesia Utamaningsih, Arni
Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

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Abstract

This article describes the effect of fuel price increases on March 1, 2005 to GDP, inflation, unemployment and poverty, and the abnormal returns on the stock market. This study provides evidence that the rise in fuel prices on March 1, 2005 influences to the reduction in the growth of GDP, increasing inflation, increasing unemployment and poverty, as well as provide positive abnormal returns in 30 days of event windows, after the announcement of fuel price increases.
Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia Amanda Oktariyani; Rachmawati, Yuni
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.130

Abstract

This paper investigates the effect of profitability, leverage, environmental performance and gender diversity on the quality of environmental disclosure by analyzing annual report of mining companies listed on Indonesia Stock Exchange during 2017 - 2019. Based on the purposive sampling method, 25 mining companies were selected. This study used panel data regression as the data analysis method. The result showed that profitability, leverage and gender diversity has not significant effect on quality of environmental disclosure, while environmental performance has positive and significant effect on quality of environmental disclosure. Thus, companies that has ISO 14001 certification tend to disclose information related to their responsibility to the environment more detail in annual reports.
PENGARUH INTELLECTUAL CAPITAL DAN RATA – RATA PERTUMBUHANNYA (ROGIC) TERHADAP KINERJA BANK SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX DI INDONESIA Rani, Sasiska; Rianty N, Martha
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.131

Abstract

This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).
Pengaruh Penerapan Prinsip Good Corporate Governance Terhadap Kinerja Non Keuangan Pada Perum Bulog Sub Divre Semarang Adela Rahma Putri; Sartika Wulandari
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.133

Abstract

Non-financial performance is performance that shows a growth company. Companies can find out the success rate of their company by using non-financial performance analysis. The purpose of this study is to examine whether there is an influence between transparancy, accountability, responsibility, independency and fairness on the company’s non-financial performance. The method used is non-probability sampling with purposive sampling method and obtained through a questionnaire with a number of respondents as many as 40. Based on the results of hypothesis testing, it shows that the hypothesis of transparancy and accountability has no significant effect on non-financial performance, while the hypothesis of responsibility, independency and fairness have a positive and significant effect on non-financial performance. Keywords: Non-financial performance, Transparancy, Accountability, Responsibility, Independency, Fairness

Page 10 of 17 | Total Record : 167

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