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<![CDATA[Profitabilitas dan Manajemen Laba selama Pandemi Covid-19: Studi Kasus pada Bank di Indonesia ]]>
<![CDATA[Nurul Hidayah]]>;
<![CDATA[Ida Nurjanah]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v18i1.218
<![CDATA[This research investigates the relationship between profitability and earnings management in Indonesian banks listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic. This article contributes to a novelty by exploring opportunistic behavior during global crisis phenomenon. We use Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) as profitability index and Discretionary Accruals (DACC) as earnings management index. The result of this research can be used to elaborate investment decisions making, especially during economic crisis. We collect financial reports of 2020 and 2021 from the Indonesian Stock Exchange (IDX) and get the final data as much as 40 firm year observations.. The result of regression linear analysis using modified jones model shows that all proxies for profitability (ROA, ROE, and NPM) do not have a significant effect on earnings management. These findings indicate that management tendency to manage earnings during a pandemic is not based on profitability intentions, but rather on the desire to survive in the crisis.]]>
<![CDATA[Green Accounting Analysis in Public and Private Hospitals ]]>
<![CDATA[Sri Madona Saleh]]>;
<![CDATA[Elfina Yenti]]>;
<![CDATA[Atika Amor]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v18i2.216
<![CDATA[This study aims to determine the applicationof environmental prevention costs, environmental detection costs, internal environmental failure costs and external environmental failure costs in public and private hospitals in Batusangkar. The type of research used is a field research using quantitative methods to see how enviromental accounting is applied in public and private hospitals in Batusangkar. The results of this study indicate that the Hanafiah Hospitals has implemented IPAL properly in accordance with the Minister of Environment Regulation No. 11 of 2020 PP of 2021 but not all categories of Enviromental costs according to Hansen Mowen issued by the RSUD. While at the Harapan Ibunda Hospitals also has its own IPAL facility to manage its waste according the Minister of criteria only the city goverment in the relevant sector conducts an evaluation.]]>
<![CDATA[Pengaruh Profitabilitas dan Leverage Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021) ]]>
<![CDATA[Anisya, Rahmi]]>;
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Rosalina, Eka]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v18i2.231
<![CDATA[This study aims to determine the effect of profitability and leverage on earnings management (a case study in a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the 2017-2021 period). This research is a quantitative research. The sampling method was carried out using a purposive sampling technique. This study uses secondary data, namely from the financial reports of manufacturing companies in the food and beverage sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this study was 70 company data, with 2 outlier company data, so that the total sample used was 68 company data. The data analysis used was multiple linear regression analysis using the SPSS Version 25 program. Based on the results of the data processing it can be concluded that Profitability and Leverage have a positive and significant effect on Earnings Management (Case Study in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia Period 2017-2021).]]>
<![CDATA[Analisis Manajemen Piutang Untuk Meminimalkan Risiko Piutang Tak Tertagih Pada Organisasi INKINDO Sumatera Barat ]]>
<![CDATA[Anggraeni, Milla Rizky]]>;
<![CDATA[Sudiman, Josephine]]>;
<![CDATA[Herman, Lisa Amelia]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v18i2.232
<![CDATA[The Indonesian Consultants National Association (INKINDO) is one of the associations of consulting services companies in Indonesia. In carrying out organizational activities, INKINDO West Sumatra requires members to pay membership dues every year which results in bad debts being collected by member. The purpose of this research is to find out the factors that cause uncollectible accounts in the West Sumatra INKINDO organization. The type of data used in this study is primary data. The data collection technique used was document data collection and questionnaire distribution to members of INKINDO West Sumatra. The data analysis method used is data reduction, data presentation and drawing conclusions. The results of this study indicate that the factors causing the emergence of uncollectible accounts among members of INKINDO West Sumatra are the uneven distribution of packages obtained by members, the absence of recapitulation of member receivables each year, the nominal amount of membership dues each year, fines for not participating in organizational activities which are quite large and income imbalance and operating expenses that must be borne by members.]]>
<![CDATA[Pengaruh Pengungkapan Pada Sustainability Report Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Anisah, Nur]]>;
<![CDATA[Silfia, Fadia Ayu]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v18i2.235
<![CDATA[The aim of this research is to examine the effect of disclosure in sustainability reports which include economic aspects, environmental aspects and social aspects on the company's financial performance (Return On Assets). The Global Reporting Initiative (GRI) G4 standard, which consists of 91 items, is used as a guideline for disclosing sustainability reports. The population of this research are companies listed on the IDX30 Index of the Indonesian Stock Exchange between 2018-2022. Using a purposive sampling approach, 13 companies were selected as research samples. The findings of this research show that disclosure of economic aspects has a significant positive effect on the company's financial performance, disclosure of environmental aspects has no effect on the company's financial performance, and disclosure of social aspects has a significant negative effect on the company's financial performance. The results of this research provide implications for company management to consider sustainability issues in improving the company's financial performance and as information for investors in determining investment decisions.]]>
<![CDATA[Persepsi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Terhadap Minat Penggunaan Aplikasi Akuntansi Digital Di Kota Padang ]]>
<![CDATA[Fitrianisa, Elsya]]>;
<![CDATA[Dwiharyadi, Anda]]>;
<![CDATA[Afni, Zalida]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v18i2.238
<![CDATA[The continue development of digital technology has had a major impact on the business world. Especially MSMEs. The most noticeable impact is the shift in data processing from manual system to computerized system. The existence of MSMEs, has not been separated from the obstacles, one of which is related to bookkepping or making financial reports. Digital based accounting applications exist as one of the technologies that are expected to overcome the problems faced. Even though digital accounting applications are available, both free and paid, there are still business actors who don’t use these applications. Meanwhile, the use of digital applications can make it easier for business actors to make decision. Therefore, it is necessary to increase the awareness of business actors to carry out digital bookkeeping. This research was conducted to determine the perceptions of MSME business actors regarding their interest in using digital accounting applications in Padang City. The theories used in this research are TAM and UTAUT. The population in the study were MSMEs in Padang City. Sampling was carried out using the purposive sampling method. The criteria for selecting the sample used were MSMEs based on data from the Department of Cooperatives and SMEs that have and have not used digital accounting applications. The results of this research indicate that perceived usefulness, perceived ease of use, behavioral intention to use, and attitude towards using technology do not influence the use of digital accounting applications for those who have not yet use or have already used the application. Meanwhile, the actual use of technology has no effect on the use of digital accounting applications for those who have not used or have used the application.]]>
<![CDATA[Analisis Eksternal Sebagai Upaya Pengembangan Bisnis Perdagangan Internasional Baru (Studi Kasus: PT. GFA) ]]>
<![CDATA[Sabilla, Dipty Maura]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v18i2.242
<![CDATA[Indonesia is known as an agricultural country with abundant natural wealth and the majority of its population work as farmers. Agricultural products in Indonesia are in excess supply, while market demand for agricultural products abroad is very large. PT. GFA is a company that exports agricultural products from local farmers and SMEs which exports on HS07 and HS09. From this research it was found that the government has a very large role in the export business, for example through international agreements. From economic factors, there was an increase in vegetable exports but a decrease in coffee exports. From a socio-cultural perspective, PT. GFA can be sourced from local farmers. The existence of technological factors makes it easier for PT. GFA in marketing and control. Furthermore, PT. GFA has moderate buyer bargaining power, as evidenced by the Indonesian market penetration of trade value in Asia. However, the bargaining power of suppliers at PT. GFA is high, this is because the company does not have the goods but takes them from suppliers. On the other hand, the threat of small substance products is because HS07 and HS09 are commodities that cannot be replaced. Lastly, PT.GFA has a low threat of new entrants because to become an exporter requires quite a large amount of capital.]]>
<![CDATA[Corporate Social Responsibility (CSR) dan Profitabilitas: Pengaruh aspek ekonomi, lingkungan, dan social pada Perusahaan Manufaktur ]]>
<![CDATA[Endrawati, Endrawati]]>;
<![CDATA[Santi, Elfitri]]>;
<![CDATA[Putri, Velli Maita]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i1.252
<![CDATA[This study was conducted to determine how the influence of Corporate Social Responsibility (CSR) disclosure on profitability. This research uses a quantitative approach method. The data analysis technique used in this research is panel data regression analysis technique and the data is processed using STATA software version 16. Disclosure of economic, environmental, and social aspects of CSR as independent variables, company size, and sub-sector as control variables and profitability projected by Return on Asset (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the disclosure of CSR in economic, environmental, and social aspects does not have a significant effect on ROA. Likewise, CSR disclosure of environmental and social aspects. The larger the size ot the firm, the higher CSR disclosure carried out by the company.]]>
<![CDATA[Pengaruh Penerapan Sistem E-Filing dan Peran Account Representative Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Pada KPP Pratama Pekanbaru Senapelan ]]>
<![CDATA[Shabrina, Wahyu]]>;
<![CDATA[Siti Samsiah]]>;
<![CDATA[Evi Marlina]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i1.256
<![CDATA[This study aims to determine the effect of the implementation of the e-filing system and the role of account representatives on Individual Taxpayer Compliance Study at KPP Pratama Pekanbaru Senapelan. This research is a quantitative research. The sampling method is carried out using a simple random sampling technique. This study used primary data, namely from the distribution of questionnaires distributed directly by field researchers. This research was conducted on Individual Taxpayers registered at the Pekanbaru Senapel Pratama Tax Service Office. The population in this study is Individual Taxpayers who report Annual Returns (SPT) at KPP Pratama Pekanbaru Senapelan amounting to 35,402 people with a sample of 100 individual taxpayers. The data analysis used was multiple linear regression analysis using SPSS v.26. Based on the results of the data processing, it can be concluded that the application of the e-filing system and the role of the account representative affect the compliance of individual taxpayers. The implication of this study is that it refers to the application of the e-filing system and the role of account representatives on WPOP compliance to research informants supported by taxpayer data that reports Annual Tax Returns at KPP Pratama Pekanbaru Senapelan. It is expected that WPOP will further improve tax return reporting in accordance with tax laws and regulations through the E-filing system and the Tax Service Office provides good understanding and services through the role of Account Representative.]]>
<![CDATA[Pengaruh E-Service Quality dan E-Trust Terhadap Kepuasan Pelanggan Pada Pengguna Aplikasi PLN Mobile Kota Padang Panjang ]]>
<![CDATA[Luthfiani, Fatma]]>;
<![CDATA[Yuhefizar, Yuhefizar]]>;
<![CDATA[Josephine Sudiman]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i1.263
<![CDATA[Technology has become an inseparable part of people's daily lives. The high use of cellphones and the internet in Indonesia has triggered companies to follow the wishes of the community by creating several applications that are used for the above activities. Several mobile applications already exist in Indonesia, one of which is for payments and purchases. One of the companies that provides mobile payment applications is the State Electricity Company (PLN), which is an Indonesian State-Owned Agency that operates in the electricity sector. In the final assignment with the title "The Influence of E-Service Quality and E-Trust on Customer Satisfaction for Users of the PLN Mobile Application in Padang Panjang City" the author compiled using a quantitative approach with descriptive statistical analysis techniques. This research aims to determine the effect of e-service quality on customer satisfaction of PLN Mobile application users in Padang Panjang City and to determine the influence of e-trust on customer satisfaction of PLN Mobile users in Padang Panjang City. The number of respondents was 68 PLN Padang Panjang City customers who were chosen randomly. The results of this research show that e-service quality and e-trust have a significant effect on customer satisfaction for users of the PLN Mobile application in Padang Panjang City.]]>
