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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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Upaya Peningkatan Profitabilitas Dalam Pengelolaan Kredit Di Masa Pandemi Covid-19 Pada BPR Fermina Julian Ade Purwanto; Endang Kartini Panggiarti; Agustina Prativi Nugraheni
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.v17i1.175

Abstract

The purpose of this study is to find out the bad credit management implemented by PT. BPR BKK Muntilan (Perseroda), to find out the credit management mechanism of PT. BPR BKK Muntilan (Perseroda), to find out the profits obtained and efforts to increase profitability. Collection techniques by means of observation in the field of credit and the field of funds, interviews conducted by 2 speakers in the field of credit and the field of funds and 1 resource person in the field of marketing, documentation with several employees related to profitability in credit management and literature studies. This type of case study research approach with qualitative descriptive analysis that explains and describes actual events without being engineered in narrative form. The results showed that the management of bad loans implemented by PT BPR BKK Muntilan (Perseroda) in accordance with the applicable provisions and its application was good, but there were obstacles in the management of bad loans so that it carried out several elements of internal control, credit management mechanisms implemented and profits obtained based on profitability ratios and efforts made to increase profitability during the Covid-19 pandemic.
Penanganan Kredit Bermasalah (Non Performing Loan) Pada PT. BPR BKK Muntilan (Perseroda) Risma Usriyati; Nuwun Priyono; Nibras Anny Khabibah
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.v17i1.176

Abstract

This study aims to determine the factors that cause non performing loans, and to find out how to deal with non performing loans at PT. BPR BKK Muntilan (Perseroda) Operational Head Office. The method used in this study is a qualitative data analysis method, in this method a process is carried out to systematically track and organize field notes that have been obtained from observations, interviews, literature studies, and documentation so that research can report research results. The emergence of non performing loans at PT.BPR BKK Muntilan (Perseroda) Operational Head Office due internal and external factors of banks and debtors, namely the analysis officer is not careful when analyzing debtors, decreased debtor sales turnover, and because of the pandemic. The results of the study stated that efforts to handle non performing loans were carried out by restructuring, namely by changing credit terms involving all or part of arrears by rescheduling and making re-conditions
Analisis Kinerja Pengelolaan Keuangan Daerah dan Tingkat Kemandirian Daerah: Study Kasus Pada Badan Keuangan Daerah Kabupaten Tanah Datar Anike Deswira
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.v17i1.181

Abstract

Regional autonomy is the authority to regulate the interests of the community itself or the interests to make rules to manage their own area. Tanah Datar Regency in 2016-2020 has several main problems, namely the largest source of regional income still comes from transfer income from the central government. In terms of spending, capital expenditures are still very low, regional financial growth. Regional original income that is still not able to meet regional expenditures to the fullest. This study aims to determine how the financial performance of the Tanah Datar Regency government in 2016-2020 is measured using regional financial ratios. This research is a research using qualitative descriptive method. To collect data used observation, interview and documentation methods. The data used in the form of primary data and secondary data. The primary data used comes from the financial statements of Tanah Datar Regency 2016-2020. Secondary data comes from interviews with several employees within the Regional Finance Agency of Tanah Datar Regency. The results of the analysis show that the financial performance of the Tanah Datar Regency government in terms of (1) the independence ratio shows that Tanah Datar Regency is still not independent, judging from the degree of fiscal autonomy of Tanah Datar Regency only around 10 % (2) the alignment ratio of the Tanah Datar Regency Government prioritizes operational expenditure compared to capital expenditure, with an average expenditure for operational expenditure of 71,91 %. Meanwhile, for capital expenditure the average expenditure is 13,80 % (3) for the regional financial growth ratio, the results are still very low, with an average percentage of 6,33 % (4) for the ratio of the effectiveness of local revenue in Tanah Datar Regency, it is practically not very effective, this can be seen by the average achievement of effectiveness of 96,50 %.
Analisa Kesulitan dan Kebutuhan Modul Pembelajaran Secara Mandiri Fera Sriyunianti; Desi Handayani; Rini Frima; Armel Yentifa
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.v17i2.187

Abstract

Distance learning is a learning method that does not have space and time limitations. Currently, education in Indonesia applies distance learning to maintain the continuity of educational activities during the Covid 19 pandemic. Various literatures have discussed the difficulties and obstacles faced by secondary education students. This study aims to analyze the difficulties and obstacles faced by vocational education students for intermediate financial accounting 1. In addition, an analysis is also carried out on the need for Intermediate Financial Accounting 1 teaching modules as supporting learning resources when implementing distance learning. This study uses a descriptive quantitative approach. The respondents are the students of D3 study program who have participated in distance learning activities. Based on the analysis, it is known that distance learning activities for intermediate financial accounting 1 utilize various internet-based learning and conference applications, experiencing problems related to internet networks and difficulties in understanding lessons. Therefore, it is concluded that there is a need for an intermediate financial accounting 1 module which is designed to be used for distance learning activities independently
Relevansi Fungsi dan Formula di Microsoft Excel Pada Tenaga Kerja Akuntan Dwindy Harmadani; Josephine Sudiman; Sukartini Sukartini; Reno Fithri Meuthia
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.v17i2.189

Abstract

This study aims to determine the relevance of functions and formulas in Microsoft Excel on jobs related to accounting. This type of research is descriptive analytic qualitative research. The data collection method of this research is interviews. This study focuses on graduates of the Accounting Department who work in public accounting firms and in companies and often use Microsoft Excel in doing their work. The data analysis technique used is an interactive model analysis technique. Testing the validity of the data in this study includes the credibility test, transferability test, dependence test and confirmability test. The results show that the use of functions and formulas in Microsoft Excel is relevant in helping accounting graduates work effectively and efficiently. The results of the research show the use of functions and formulas, namely the Home Tab function in the form of Font, Alignment, Number, Conditional Formatting, Auto Sum, Sort & Filter and Find & Select features; The Insert Tab function uses the Chart, Pivot Table, Hyperlink and Header & Footer features; Tab Page Layout function features Page Setup and Scale to Fit; The Formula Tab functions are Basic formulas, If, Subtotal, Sum, Sumif, Vlookup, Hlookup, If Error, Max, Round, Date, Now and Concatenate; The Data Tab function is the Filter feature and the Group-Ungroup feature; The Tab View function is the Freeze-Unfreeze feature.
Analisis Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Gender, Jenis Pekerjaan, dan Tingkat Pendidikan Hana Salsabila; Desi Handayani; Randy Heriyanto
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.v17i2.191

Abstract

In contrast to previous research which discussed the factors that influence taxpayer compliance, this study will measure how differences in the level of individual taxpayer compliance are based on the factors that influence it. This difference is measured using the variables gender, type of work and educational level of taxpayers registered at KPP Pratama Padang Satu. The data collection method used in this study was a questionnaire. The population of this study is taxpayers registered at KPP Pratama Padang Satu, with 100 respondents. While the method of data analysis and hypothesis testing used independent t-test and Kruskal Wallis. The result of this study is proves that there is no difference between female and male taxpayers in fulfilling individual taxpayer compliance. This study proves that there are differences between employee and non-employee taxpayers in fulfilling individual taxpayer compliance. This study proves that there are differences between taxpayers with high school education, Associate's degree, Bachelor degree, and Masters education levels in fulfilling individual taxpayer compliance. This research is expected to make a practical contribution to the government to provide socialization to taxpayers to be more obedient in paying taxes.
Pengaruh Penggunaan Modal Kerja Terhadap Peningkatan Profitabilitas Rifani Akbar Sulbahri
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.v17i2.192

Abstract

Decision-making process in source of funds management is crucial for companies. This is due to its effect on company’s financial structure affecting profitability. This is the main reason why working capital is discussed in increasing company profits because working capital is a short-term expenditure of the company in operational activities that in line with the company's continuous activities as well as being the main supporter of the company's performance. GAP research shows that working capital affects the ability to obtain profitability. This is contrary to the theory where high working capital should mean high profitability. Refering to the findings on the effect of working capital (WCT) and Profitability (ROE) variables, the following conclusions can be drawn: Working capital (WCT) has a significant positive effect on profitability (ROE), this is because t is calculated for the variable WCT is 2.215 with a significance of 0.001 the t-count value which is 2.215 is greater than the t-table value, which is 2.004 (t-count > t-table). And it can also be indicated from the company's activities in funding the cash invested, which is very influential with the company's operational activities. If the working capital turnover is high, it shows the more productive the working capital used, so that it can get profits faster.
Pengaruh Profitabilitas, Solvabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Audit Delay Annisa; Ulfi Maryati; Eka Siskawati
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.v17i2.193

Abstract

This study aims to empirically examine the effect of profitability, solvency, and reputation of a Public Accounting Firm (KAP) on audit delay. The control variables used in this study are firm size, firm age, and audit opinion. The dependent in this study is audit delay which is measured quantitatively in the number of days using the difference between the issuance date of the financial statements and the issuance of the audit report variables. The research population is Food and Beverage Companies in the non-Cyclical Consumer Sectors which are listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Determination of the sample in this study using purposive sampling and obtained a sample of 21 Food and Beverage Companies. Data analysis used multiple linear regression analysis with SPSS version 25. The results of this study indicate that profitability has no significant effect on audit delay, while solvency and reputation of KAP have a negative but significant effect on audit delay. The control variables of firm size and audit opinion have no significant effect on audit delay, while firm age has a negative but significant effect on audit delay.
Dashboard Visualisasi Data UMK Sebagai Alat Pengambilan Keputusan Menggunakan Microsoft Power BI Birra Lailatul Nafiisa; Yayang Novealita Wahono Putri; Qurratu Ayunin
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.v17i2.199

Abstract

SME empowerment will directly increase productivity, increase people's per capita income, and provide jobs more evenly. Small Micro Enterprises contributed Rp 2,121.3 trillion to Gross Domestic Product from base Rp 335.1 trillion in previous year with a percentage of 53.6%. SMEs are currently faced with a very high product competitiveness era, relatively short product life cycles following market trends, and relatively fast product innovation capabilities. The lack of sources of capital is the main problem currently facing SMEs in Indonesia. By looking at the opportunities, challenges, and threats faced by MSEs in Indonesia, it is necessary to design a system that functions as a decision-making tool for interested parties. So the purpose is to design a dashboard using Business Intelligence as a decision-making tool. The method used to design this dashboard is ADDIE using Microsoft Power BI. The design result is a visualization dashboard for MSEs in Indonesia based on the number of businesses in the green economy sector, the number of businesses in all sectors, the number of workers, the amount of income, and the amount of expenditure. The results of this visualization dashboard can be a reference for investors to give funds to increase SME’s size and competitiveness.
Analisis Faktor-Faktor Kesiapan Pemerintah Daerah Dalam Menerapkan Permendagri Nomor 47 Tahun 2021 Perihal Pemanfaatan Aplikasi e-BMD Dalam Pengelolaan Barang Milik Daerah Kota Bukittinggi Fadhil Muhamad; Anda Dwiharyadi; Yuhefizar Yuhefizar
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.v17i2.200

Abstract

This study aims to analyze factors of the readiness of the Regional Government, especially the Bukittinggi City Government in implementing the Minister of Home Affairs Regulation Number 47 of 2021 and the E-BMD Application. The population in this study were all OPDs in Bukittinggi City, which amounted to 29 SKPD. The sampling method was carried out by using a purposive sampling technique to determine the sample. Sampling is done by taking samples from the population based on certain criteria. A total of 100 respondents participated in the study consisting of Regional Property Management Officers, OPD Property Administration Officers, OPD Property Managers and Assistant OPD Property Managers. The data collection technique is carried out using a questionnaire sent via Google Form. The results of the analysis using multiple regression show the Quality of Human Resources, Utilization of Technology and Information, Leadership Style and Organizational Culture that affect Readiness in the Implementation of Permendagri Number 47 of 2021 and E-Applications BMD. The results of the research have contributed to the government in preparing the implementation of regulatory changes.

Page 13 of 18 | Total Record : 177

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