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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 177 Documents
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Pengukuran Kinerja Keuangan Dengan Rasio Arus Kas Pada Perusahaan Pertambangan yang Terdaftar di BEI Rachmawati, Yuni; Pamuji, Muhni
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.v16i2.154

Abstract

This research was conducted to determine the financial performance of mining companies listed on the Indonesia Stock Exchange in 2017-2019. Mining companies were selected for research because this industry was not included in the business fields that were reported to support the Indonesian economy in 2019, especially with the outbreak of the Covid-19 pandemic. The high death rate and the rapid spread of this virus have made policies from the government, including limiting activities both domestically and internationally. Even some import-export destination countries have locked down, which of course will affect the productivity and financial performance of the mining industry. From a population of 47 mining companies, only 10 companies met the criteria and were selected as samples. The type of data used is quantitative data. Secondary data sources. Financial performance is measured using a cash flow ratio consisting of 5 liquidity ratios and 2 flexibility ratios. The results showed that based on the cash flow ratio, the majority of mining companies did not have good performance and were still below the standard. Of the eight ratios, only the cash coverage ratio is the most achievable by mining companies. The value of the cash flow ratio of mining companies has decreased during the Covid-19 pandemic.
Pengaruh Iklim Organisasi Dan Kepuasan Kerja Terhadap Kinerja Karyawan Renaldi, Refli; Khaira, Imamul
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.v16i2.155

Abstract

This study is to examine the influence: between atmosphere of the organization and employees’ satisfaction against the employees’ performance partially or simultaneously. The good atmosphere of the organization became more effective in increasing employees’ work satisfaction; and finally obtain good employees’ performance. This situation cannot be found in this company. This study used descriptive methode. All of employees became sample (36 people). The data was collected by observation, interview and questioner. The data were analyzed by using multiple regression analysis with F-test (simultaneous) and T-test (partial) at the significance level of 95%. The result of the study provides a conclusion as follow: 1. There is a significant influence between organization atmosphere against the employees’ performance in PT. Yuri Cakra Brothers. (2) There is a significant influence between employees’ satisfaction against the employees’ performance in PT. Yuri Cakra Brothers, (3) There is a significant influence between organization atmosphere and employees’ satisfaction altogether against employees’ performance in PT. Yuri Cakra Brothers.
Pengaruh Likuiditas, Leverage, Kebijakan Dividen, Ukuran Perusahaan, Good Corporate Governance dan Sales Growth Terhadap Nilai Perusahaan Herdiani, Nita Putri; Badina, Tenny; Rosiana, Rita
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.v16i2.157

Abstract

This study was conducted to determine the effect of liquidity, leverage, dividend policy, firm size, good corporate governance, and sales growth on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016 – 2020 period. Listed on the Indonesian Sharia Stock Index (ISSI) with a study period of 5 years. The sample selection method was purposive sampling and obtained 29 companies that matched the sample criteria. The data analysis method uses panel data and ordinary least square (OLS). The results of hypothesis testing show that partially liquidity has a negative and significant effect on firm value, leverage has a negative and significant effect on firm value, dividend policy has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value, board of commissioners size has a negative and significant effect on firm value, audit committee size has a negative and significant effect on firm value, and sales growth has a negative and significant effect on firm value. Simultaneously there is a significant influence of liquidity, leverage, dividend policy, firm size, board of commissioners size, audit committee size, and sales growth on firm value.
Pengaruh E-Commerce Terhadap Pendapatan UMKM Yang Bermitra Gojek Dalam Masa Pandemi Covid-19 Rianty, Martha; Rahayu, Pipit Fitri
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.v16i2.159

Abstract

Tight business competition, especially during the COVID-19 pandemic until the second semester in 2021, is still very much felt. Consumer incomes are starting to decline and the urgency of using technology is due to direct buying activities that are recommended to use electronic money more nowadays. The emergence of the e-commerce market has created vast market opportunities for retailers and logistics service providers, can increase purchase and sales satisfaction and can facilitate the ability of logistics service providers to manage greater. This is what makes us as researchers want to know how much influence e-commerce has on income, especially for MSMEs that have used e-commerce in the South Sumatra area. The population in this study is MSME users of e-commerce. The sampling technique used non-probability sampling with purposive sampling type obtained as many as 397 samples. By using the multiple linear regression technique, the results obtained that the interface, navigation, content, and reliability variables have a significant effect on the income of MSMEs in South Sumatra during the COVID-19 pandemic, while technical variables have no effect on the income of MSMEs in South Sumatra.
Efek Moderasi Pelaporan Berkerlanjutan dalam Pengaruh Praktik Penghindaran Pajak Terhadap Nilai Perusahaan : Indonesia Jecky; Suparman, Meiliana
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.v16i2.160

Abstract

Researches on tax avoidance practices and firm value are still inconclusive. Therefore, this study examined whether sustainability reporting moderates the effects of tax avoidance on firm value. Tax avoidance is measured by pull effective tax rates (PETR) and cash effective tax rate (CETR). PETR is a measurement of the value of income that is taxed, while CETR is a measurement of taxes that are actually paid. The study used secondary data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypotheses testing using panel regression method. Based on the examination of 1,374 observations, it was found that only 12.7% of the sample prepared sustainability report. It shows that sustainability reporting is still not mandatory for many public companies in Indonesia. According to the hypotheses test, tax avoidance (PETR or CETR) does not affect firm value. Sustainability reporting has a negative moderating effect but not significantly. On the other hand, firm value is significantly influenced by several control variables, including size, profitability, leverage, and age of the firm. These findings complement the literature on the role of sustainability reporting publications in determining firm value in relation to tax avoidance practices. Furthermore, this study is expected to increase the motivation of Indonesian listed companies to produce sustainability reports.
Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri Sabna, Zona Atasa Azizah; 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.v16i2.161

Abstract

This research aimed to analyze the factors affecting tax aggressiveness. The variables used were leverage, intensity of inventory, intensity of fixed asset, profitability, and liquidity. The approach used was quantitative with secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The population of this research were 53 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period using the purposive sampling method. Based on the purposive sampling method, 84 samples were obtained from 21 manufacturing industry companies listed on the IDX for the 2017-2020 period. The data analysis technique in this research used panel data with the Eviews Program as a tool. The results obtained indicated that the factors affecting tax aggressiveness were the variable intensity of fixed assets and profitability. This research states that the intensity of fixed assets has a negative and significant effect on tax aggressiveness, while profitability has a positive and significant effect on tax aggressiveness. Meanwhile, the factors that have no effect on tax aggressiveness are the variables of leverage, intensity of inventory, and liquidity.
Analisis Dampak SE Menpan RB No1 Tahun 2021 Terhadap Kinerja Keuangan Perusahaan Sektor Telekomunikasi Randy Heriyanto
Akuntansi dan Manajemen Vol. 17 No. 1 (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.v17i1.149

Abstract

In this day and age, people are starting to adjust to the new normal order of life while going through the COVID-19 pandemic. In 2020, people suddenly adjusted the flow of work that is usually done in the office to be at home, known as Work from Home. However, this change has begun to be adapted by the community in 2021. People have started doing office work or at home in accordance with the regulations of their respective agencies. This regulation is also emphasized in the imposition of restrictions on community activities regarding the enforcement of ASN employee discipline. During 2020, people have used internet services to support work done at home. By adapting to the new normal, it is possible for employees to work in the office by prioritizing health and safety. The purpose of this research is to look at the differences in the financial performance of companies in the information technology sector as internet service providers due to the SE Minister of PAN-RB No.1 of 2021. In this study, differences in financial performance were found, namely during the pandemic, namely in the Total Asset Turnover section which had an effect on significant during the COVID-19 pandemic in the second year. The results found are companies engaged in the telecommunications sub-sector can earn high profits with their assets
Analisis Perbedaan Kinerja Keuangan Atas Kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) Terhadap Perusahaan di Subsektor Lembaga Keuangan Fitra Oliyan
Akuntansi dan Manajemen Vol. 17 No. 1 (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.v17i1.150

Abstract

The development of a company can be seen from its financial performance so that it helps investors to help make investment decisions. The year 2020 has passed with the COVID-19 pandemic. However, this pandemic period will continue in 2021 so that the government at the beginning of the year imposed the Enforcement of Community Activity Restrictions (PPKM). So that anxiety about the limitations of carrying out activities is still felt. The activity of working from home or known as Work from Home becomes an obstacle because it will cause a domino effect on other business fields, especially in the financial sector which is listed on the Indonesia Stock Exchange in 2021. In this research, researchers are interested in the financial sector. Companies in the financial sector have a direct impact on this policy. The purpose of this research is to see whether companies in this sector are affected by the PPKM policy. This research uses a descriptive quantitative approach. This study will find differences in financial performance during the COVID-19 pandemic in the second year. More profit is generated in this sector, so it can be concluded that during the pandemic in 2021, many people do financing.
Evaluasi Kinerja Website Pelayanan Publik Pemerintah Daerah Pada Provinsi Kalimantan Timur Lydia Indah Permatasari; Agus Munandar
Akuntansi dan Manajemen Vol. 17 No. 1 (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.v17i1.163

Abstract

This research aims to evaluate the performance of websites managed by the regional government of East Kalimantan province and also to provide input on improving the performance of websites that are considered less good. There are 9 public service websites managed by the Government of East Kalimantan including the website of the flying pesut, SIPPD, website, si website, tepra website, foreign service travel website, cooperation database application website, grant website and bansos online, regional financial transparency website, performance report website. In this research the method used is an evaluation research method that is carried out by collecting data so that it can be compared with existing standards and will then be drawn conclusions. The data collection is done by observing and reviewinglibraries, and analyzing databy using web.dev to measure performance levels, accessibility, best practices and SEO. The results of this study showed that the performance of the website had a good assessment with the average overall website assessment of 73%. With the regular evaluation and improvements and improvements to public service websites owned by the East Kalimantan provincial government, more people are expected to be able to do so. You can use public service websites to get the information you need. The government needs to hold trainings to website managers so that they can support website management in order to be better and more qualified.
Determinan Efisiensi Bank Umum Syariah di Indonesia dengan Profitabilitas sebagai Pemoderasi Venny Darlis; Triana Utary
Akuntansi dan Manajemen Vol. 17 No. 1 (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.v17i1.168

Abstract

This paper explores the Effect of Asset Diversification, Capital Adequacy Ratio (CAR), Credit Risk, and Liquidity on the Efficiency of Islamic Commercial Banks in Indonesia with Profitability as Moderating Variable and Bank Size as Control Variable during 2014-2018 .Based on the purposive sampling method, 12 banks were selected. This study uses multiple linear regression as a method of data analysis. The results showed that asset diversification and credit risk moderated by profitability had an insignificant negative effect on efficiency. Credit risk and CAR had an insignificant positive effect on efficiency. Meannwhile liquidity, capital adequacy ratio moderated by profitability have significant negative effect on efficiency,. Furthermore, asset diversification moderated by profitability, Liquidity moderated by profitability, and Bank Size (Size) have a significant positive effect on efficiency. The results of this study are expected to be a reference regarding the efficiency of Islamic commercial banks.

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