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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 177 Documents
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Pengaruh CAR, ROA, BOPO, dan NIM Terhadap Pertumbuhan Laba pada Bank BUMN Syafaat, Fitra
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.v16i1.134

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan perbankan. Rasio keuangan yang digunakan adalah Capital Adequacy Ratio (CAR), Return on Assets (ROA), Beban Operasional Pendapatan Operasional (BOPO), dan Net Interest Margin (NIM) terhadap pertumbuhan laba Bank BUMN. Periode penelitian adalah tahun 2011 hingga 2020, menggunakan data sekunder yang diperoleh dari laporan tahunan (annual report). Pengolahan data menggunakan SPSS versi 25, dengan pengujian regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, variabel CAR, ROA, BOPO, dan NIM tidak memiliki pengaruh yang signifikan terhadap pertumbuhan laba Bank BUMN. Sementara pengujian secara simultan, variabel independen berpengaruh terhadap pertumbuhan laba Bank BUMN. Pertumbuhan laba pada Bank BUMN periode 2011-2020 dipengaruhi oleh variabel CAR, ROA, BOPO, dan NIM sebesar 23,8%. Sedangkan sisanya sebesar 76,2% dijelaskan oleh variabel lain di luar model penelitian ini.
Pengaruh Audit Tenure dan Ukuran KAP terhadap Audit Report Lag (ARL) dengan Kualitas Audit sebagai Variabel Intervening : (Studi Pada Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Nur Affifah, Audy; Susilowati, Endah
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.v16i1.135

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh audit tenure dan ukuran kap terhadap Audit Report Lag (ARL) dengan kualitas audit sebagai variabel intervening. Sampel penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Data dikumpulkan dengan metode purposive sampling. Metode pengujian dilakukan dengan partial least square yang diolah dengan Smart PLS for Windows Versi 3.0. Berdasarkan hasil pengujian disimpulkan bahwa audit tenure berpengaruh negatif signifikan terhadap Audit Report Lag (ARL) dan berpengaruh positif tidak signifikan terhadap kualitas audit. Ukuran KAP berpengaruh positif signifikan terhadap Audit Report Lag (ARL) dan berpengaruh negatif tidak signifikan terhadap kualitas audit. Variabel kualitas audit berpengaruh positif signifikan terhadap Audit Report Lag (ARL) . Variabel audit tenure berpengaruh positif tidak signifikan terhadap Audit Report Lag (ARL) melalui kualitas audit sebagai variabel intervening dan variabel ukuran KAP berpengaruh negatif tidak signifikan terhadap Audit Report Lag (ARL) melalui kualitas audit sebagai variabel intervening.
Analisis Standar Belanja (ASB) Pada Pemerintah Kabupaten Padang Pariaman Djefris, Dedy; Rosalina, Eka; Rasyidah, Rasyidah; Wirahadi Ahmad, Afridian; Misra, Fauzan
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.116

Abstract

In general, regional financial management goes through the following stages: budget preparation, activity implementation and financial accountability or financial report preparation. Based on the above, Permendagri No. 21 of 2011 concerning Guidelines for Regional Financial Management, states the need for Standard Expenditure Analysis (ASB) as a main research tool in conducting performance-based budgeting. Expenditure Standard Analysis (ASB) is an assessment of the fairness of the costs and workloads used to carry out an activity at each Regional Apparatus Organization (OPD). This study aims to determine the reasonableness of spending in carrying out an activity so as to minimize unclear expenses that cause budget inefficiency. This research was conducted at the Regional Government of Padang Pariaman Regency, West Sumatra. The stages of preparing this Standard Expenditure Analysis (ASB) are to input data and group similar data, determine the Cost Driver, create regression equations, determine the average, upper and lower limits, and analyze the fairness of costs and workloads of the ASB model. has been compiled. The preparation of a Standard Expenditure Analysis (ASB) at the District Government of Padang Pariaman which is discussed in this is for the types of training activities for personnel and training for the community.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Sulbahri, Rifani Akbar
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.140

Abstract

This study aims to examine the effect of corporate social responsibility (CSR) on firm value. The analysis technique used is regression analysis Simple Based on the test results, the conclusions that can be drawn from this research arethat the results of the study indicate that the Corporate social responsibility variable has a significant effect on the value of the company with a value of prob. Corporate social responsibility variable < critical probability value (a = 5%) of 0.027 <0.05, so that the Corporate social responsibility variable has a significant effect on firm value. The conclusion is that corporate social responsibility has a significant effect on firm value in companies in the banking sub-sectoryears 2017-2019. The results show that partially Corporate social responsibility has a significant effect on firm value with a prob value. Corporate social responsibility variable < critical probability value (a = 5%) of 0.027 <0.05, so that the Corporate social responsibility variable has a significant effect on firm value. The conclusion in the study accepts the hypothesis that corporate social responsibility has a significant effect on firm value.
Pengaruh Likuiditas, Profitabilitas, Financial Leverage, dan Arus Kas Operasi Dalam Memprediksi Kondisi Financial Distress Maretha Rissi, Dita; Amelia Herman, Lisa
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.143

Abstract

Financial distress occurs before the bankruptcy of a company. Thus the financial distress model needs to be developed, because by knowing the company's financial distress from an early age, it is hoped that actions can be taken to anticipate conditions that lead to bankruptcy. Financial distress can be measured through financial statements by analyzing financial statements. This study aims to determine and analyze the effect of liquidity, profitability, financial leverage, and operating cash flow in predicting financial distress conditions for manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. Data from the company's official website and completed from the IDX and ICMD websites. There are independent variables, namely liquidity, profitability, financial leverage, and operating cash flow, while the dependent variable in this study is financial distress. The data analysis method used in this research is logistic regression analysis method which aims to determine the role of each independent variable in influencing the dependent variable. The results of this study indicate that liquidity has no effect on financial distress, meaning that if the company is able to pay its debts well, then it is likely that the company will not experience financial distress. Profitability has no effect on financial distress, meaning that the size of the company's profit value has no effect on the company so that it avoids financial distress conditions. Financial leverage has a positive effect on financial distress, meaning that if the company has higher debt and is not followed by high sales results, it can allow failure to pay debts which causes the company to be in financial distress. Cash flow has no effect on financial distress, meaning that if the company has a good operating cash flow value, it will not experience financial distress.
Skill Mismatch yang Dirasakan oleh Alumni Program Studi Diploma IV Akuntansi Politeknik Negeri Padang Azalia, Annice; Sudiman, Josephine; Maryati, Ulfi
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.144

Abstract

Many previous studies found that there was dissatisfaction with graduate users with the competencies possessed by Accounting graduates. Importantly, Accounting graduates must prepare themselves for various competencies needed in the world of work. This purpose of this study is to examine whether there is a competency gap faced by the graduates of Accounting Department of the Padang State Polytechnic while performing their first job. This study uses a quantitative method. Sample selected purposively on the alumni of D-IV 4 Accounting at the Padang State Polytechnic with 54 respondents that had worked after graduation. The data analysis technique in this study used the sign test and the Mann-Whitney U test. The results show that there is a competency gap faced by alumni in the attributes of technical and IT skills except in presenting financial reports, planning and conducting audits, implementing internal controls, measuring company performance, using Office, accounting software and social media. There is also no difference found in competency level between graduates of 2019 and 2020.
Konten Kurikulum Akuntansi Perguruan Tinggi Dan Kesesuaiannya Dengan Standar Kompetensi Lulusan Tasniem Fauzia; Afni, Zalida; Elfitri Santi
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.146

Abstract

Changing trends in business and finance have an impact on accounting learning and curriculum. This study aims to see how the college accounting curriculum produces competent graduates and their conformity with the IQF competency standards, the competencies needed to prepare graduates to enter the accounting profession and the competencies expected by users (employers). This study uses a mix-method with a sequential exploratory model (content analysis and descriptive statistical analysis). The results of this study show that colleges provide graduates with competencies in accounting, business, general competencies and other competencies that can support graduates' careers. The compatibility between graduates competencies based on the college accounting curriculum and the IQF competency standards has been appropriate, while the compatibility between graduates competencies with the professional organizations competency and user expectations competency has not been appropriate. In their curriculum, some college have included courses related to digital technology. We hoped there will be further harmonization and adjustment between the accounting curriculum and graduate competency standards to improve graduates work ability.
Kecenderungan Kecurangan (Fraud) yang Dipersepsikan Melalui Keadilan Organisasi dan Peran Sistem Pengendalian Intern Amelia Herman, Lisa; Ramadhea Jr, Syafira
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.148

Abstract

Public trust is the main capital of the banking business in carrying out its function of collecting and distributing public funds. Bank management must make efforts to maintain and maintain this trust in order to gain sympathy from prospective customers, such as obeying existing regulations and not making mistakes that cause irregularities and fraud. Fraud can be carried out by internal or external parties. One of the motivations for someone to commit fraud is a sense of justice. An individual who feels that he is being treated unfairly tends to act against the goals of the organization. In addition, the ineffectiveness of the internal control system allows opportunities to commit fraud that will have a negative impact on the company. This study aims to determine the effect of organizational justice and the role of the internal control system on fraud. Respondents as many as 164 employees of the main branch office of a government bank in the city of Padang were used as samples. The method that will be applied to analyze the data is multiple linear regression analysis with SPSS v.25 program. The results show that organizational justice and the role of the internal control system affect organizational fraud. This research can have implications for organizations to provide behavioral justice for each employee so that employee intentions to commit fraud can be avoided.
Analisis Kebutuhan Kompetensi Lulusan Akuntansi Dwiharyadi, Anda; Asrina, Novi; Rosalina, Eka
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.151

Abstract

In accordance with the demands of the times in today's digital era resulting in the industry looking for skilled human resources in their fields. Job seekers are required to have the skills expected by the industry in order to compete for the expected job positions. For that it is important for job seekers to equip themselves with skills that are the needs of the industry. Skill improvement needs support from educational institutions in creating skilled human resources in accordance with the qualifications required by the industry. This study aims to identify what is needed from an accounting graduate. This research was conducted with descriptive quantitative method, with content analysis approach. By using the incidental sampling technique, 705 industrial job vacancies were published on the online job vacancy website for the period January 2021 to June 2021. This study focuses on accounting work including financial accountants, auditors, and tax accountants. The results showed that the basic technical skills of accounting (Technical Skills) which include basic understanding of accounting, mastery of accounting software and Microsoft office are the skills most needed by the world of work. Meanwhile, the generic skills needed by the industry are communication skills, which are derived skills from interpersonal skills.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Wicaksari, Yulana; Wulandari, Sartika
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.152

Abstract

Purpose of this study was to determine the effect of taxpayer awareness, quality of tax services, tax sanctions, tax knowledge0and tax amnesty on individual taxpayer compliance. Sample in this study were 100 individual taxpayers at the Tax Service Office (KPP) in the city of Semarang. Data used in this study is primary data by distributing questionnaires to0respondents using google form. Sample selection in this study used accidental sampling using the Slovin formula. After fulfilling0the classical assumption test, then the data were analyzed using multiple linear regression analysis techniques. Results showed that taxpayer awareness, tax sanctions, tax knowledge and tax amnesty had a positive effect on individual taxpayer compliance. While the quality of tax services does not affect the compliance of individual taxpayers. Value of the coefficient0of determination test with the individual taxpayer compliance value of 41.90 percent can be explained by the research variables. The result of this study can be input for the government what should be done to improve taxpayer compliance.

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