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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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Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Komite pada SMA Negeri 9 Sijunjung Mesi Putri Yenti; Armel Yentifa; Rasyidah Mustika
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.31

Abstract

This study aims to determine the application of the principles of accountability and transparency in the management of funds in the committee at Sijunjung 9 Public High School. The application of the principles of accountability and transparency can be seen from the stages of planning, stages of implementation, and stages of evaluation and accountability. This research is a qualitative descriptive study. Data collection methods used are interviews, observation, and documentation. Interviews were conducted with the principal, vice principal, committee treasurer, and committee chairman. The results of this study indicate that the application of the principles of accountability and transparency in the management of the committee funds at SMA Negeri 9 Sijunjung has been going well. The principle of transparency can be seen from the openness in the preparation of the School Budget and Action Plan (RKAS). While the principle of accountability is seen from the Accountability Letter (SPJ), the use of committee funds during one school year is given to parents at the committee meeting at the school.
Analisis Perbedaan Profitabilitas Sebelum dan Sesudah Memenangkan Top CSR (Corporate Social Responsibility) Sixtia Apriyana Asrul; Wiwik Andriani; Eka Rosalina
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.32

Abstract

This study aimed to examine whether there are differences in the profitability of a company before and after winning TOP CSR. The data used in this study is secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange for the period 2008-2017. The sample of this study consisted of 17 companies using purposive sampling, ie companies that won TOP CSR from 2011-2017, companies listed on the Indonesia Stock Exchange and companies that had issued 3 years of financial statements after winning the CSR TOP. The variable used in this study is profitability which is proxied by Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). Hypothesis testing is carried out by Paired Sample T-test using the IBM SPSS Version 20 software. Based on the tests carried out, it can be concluded that there are differences in profitability as seen from the ROA side, whereas when viewed from the ROE and NPM side it is not there are differences in profitability.
Pengaruh Tingkat Pendidikan dan Penggunaan Informasi Akuntansi Manajemen Terhadap Kinerja UMKM di Kota Padang Rini Frima; Firman Surya
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.33

Abstract

Penelitian ini menganalisa tingkat pendidikan pemilik, penggunaan informasi akuntansi manajemen terhadap kinerja usaha pada Usaha Mikro Kecil Menengah (UMKM) yang ada di Kota Padang. Pendekatan yang digunakan digunakan dalam penelitian ini adalah statistik deskriptif dan pengujian hipotesis menggunakan analisis regresi linear. Sampel yang digunakan dalam penelitian ini adalah UMKM dengan klaster Kecil di Kota Padang. Sampel dalam penelitian ini adalah 25 UMKM yang berada di Kota Padang. Dari hasil analisa data menggunakan statistik deskriptif atas varibel tingkat pendidikan manajer UMKM menunjukkan bahwa 16% pendidkan SD/SMP, 36% berlatar belakang pendidikan SMA/SMK/sederajat, 8% lulusan D 3 dan 40% lulusan S1/D4. Sementara untuk variable penggunaan informasi akuntansi manajemen diukur menggunakan 13 indikator. Indikator dengan nilai tertinggi adalah penggunaan buku penjualan dan Buku Kas Masuk. Sementara indikator laporan keuangan yang digunakan untuk mengajukan kredit penggunaanya sangat rendah yaitu sebesar 16%.. Hasil pengujian regresi menggunakan software akuntansi (SPSS 20.0) menunjukkan bahwa tingkat pendidikan tidak berpengaruh terhadap kinerja UMKM, sementara itu penggunaan informasi akuntansi manajemen sangat berpengaruh terhadap kinerja UMKM. Proporsi pengaruh variabel independen terhadap variabel dependen yaitu sebesar 34,8%. Artinya pendidikan dan Penggunaan Informasi Akuntansi Manajemen memiliki pengaruh terhadap kinerja mencapai 34,8%.
Merancang Aplikasi Database Keuangan untuk Pengelolaan Keuangan Pembangkit Listrik Tenaga Mikrohidro (PLTMh) Irda Rosita; Eliyanora; Diyah Hastiyahsari
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.34

Abstract

Pembangkit Listrik Tenaga Mikrohidro (PLTMh) dapat menjadi solusi alternatif pemerataan aliran listrik di berbagai daerah yang tidak terjangkau oleh PLN. PLTMh umumnya dikelola secara swadaya oleh masyarakat yang berada disekitar PLTMh tersebut. Akan tetapi, jika PLTMh yang tidak dikelola dengan baik, akan mengakibatkan PLTMh tidak berfungsi karena ketiadaan pendanaan untuk menutupi biaya operasional PLTMh, terutama biaya pemeliharaan turbin. Oleh karena itu, pengurus PLTMh perlu diberikan pelatihan tentang pengelolaan keuangan dan dibuatkan sebuah aplikasi pengelolaan keuangan yang dapat membantu pengurus dalam pelaporan keuangannya. Pembangkit Listrik Tenaga Mikro Hidro (PLTMH) Korong Wonorejo, Kenagarian Lubuk Gadang, Kecamatan Sangir, Kabupaten Solok Selatan, Sumatera Barat merupakan sebuah PLTMh yang didirikan atas keinginan warga desa Wonorejo untuk memiliki listrik di daerahnya. Saat ini, pengurus PLTMh Wonorejo melakukan pencatatan transaksi secara manual. Hal ini mengakibatkan pengurus PLTMh tidak dapat menyediakan informasi keuangan yang bersifat real time. Setelah dilakukan survey awal untuk melihat pencatatan yang dilakukan, dirancangkanlah sebuah aplikasi databse keuangan dengan menggunakan Microsoft Access 2010. Diharapkan setelah menggunakan aplikasi ini, pengurus dapat menyiapkan pelaporan keuangan dengan lebih cepat dan mudah dan dari segi penyimpanan data menjadi lebih rapi dan efisien.
Pengaruh Kualitas Audit Terhadap Hubungan Pengungkapan Other Comprehensive Income Dengan Relevansi Nilai Informasi Akuntansi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Firman Surya; Rangga Putra Ananto; Dita Maretha Rissi
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.35

Abstract

OCI components contain high assumptions, estimates and judgments from managements, therefore, high quality audits may improve the value relevance of OCI. The aims of this research is to analyze the effects of audit quality on relationship of other comprehensive income disclosure with value relevance of accounting information on companies listed in Indonesia Stock Exchange for 2014-2016. Other comprehensive income as independent variable is measured by OCI ratio. Methods of data analysis in this research using multiple linear regression analysis. The results of this research show that the disclosure of other comprehensive income that supported by audit quality may increase the value relevance of accounting information. This results obtained from the F test significant value of 0.000 (<0.05) with the level of influence of 24.1% as evidenced by the value of adjusted R2. Based on the results of the research are expected to related parties in the capital market may encourage capital market participants to optimize the information contained in the financial statements, including information on other comprehensive income.
Pelatihan dan Pembenahan Manajemen Keuangan dan Administrasi Pada Yayasan PAUD dan TK Musa Enda Padang Ermatati Hatta; Rangga Putra Ananto; Armel Yentifa; Ulfi Maryati; Dita Maretha Rissi
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.36

Abstract

The use of money in the foundation must be accountable for the smooth achievement of educational goals. The purpose of financial management at the institution of education is to regulate all matters related to finance. Based on data that has good and adequate financial management and administration in accordance with applicable standards, it has not been applied to many PAUD Foundations and Kindergartens. So that the process of financial and administrative management has not been carried out properly and has resulted in a lack of accountability for school activities each period. The purpose of this service is to provide training and financial management and administration improvements to the PAUD Foundation and Musa Enda TK in the city of Padang. The expected result of this service is the existence of financial management and the improvement of good administration for the continuity of the school in the future.
Literasi Pelaporan Keuangan Pengurus Masjid Untuk Meningkatkan Transparansi Dan Akuntabilitas Keuangan Masjid Ulfi Maryati; Sukartini; Amy Fontanella; Armel Yentifa; Ermataty Hatta5
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.37

Abstract

Increasing the financial literacy of mosque administrators plays an important role to increase accountability and transparency in managing mosque finance. It is caused the mosque functions not only as a place of worship but also as a center for social activities of the community using funds originating from the community. Every rupiah of community funds used must be accounted to the community. Therefore, the existence of accounting used in the process of recording and preparing mosque financial reports is very vital. This Community service is held at the Imaduddin Mosque, which is one of the educational reference mosques in Padang. All this time, the mosque administrators managed funds in a very large amount. However, the management of these funds has not been supported by adequate financial recording and reporting, which make dissatisfaction to the funders. This is due to the limited competence of HR management and lack of understanding about recording and financial statements. To solve this problems, training will be provided for recording and preparing financial reports and simple applications for preparing financial statements. The output of this community service is to increase financial literacy and to train mosque administrators in recording and preparing financial reports. The approach offered to the partner is workshops and financial report training for non-profit organizations using Microsoft Excel. It is also produced a financial report preparation module which can be guided by the mosque management.
Pengaruh Pelayanan Fiskus, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan dan Preferensi Resiko Wajib Pajak Sebagai Variabel Moderating (Study Empiris pada Wajib Pajak Orang Pribadi di Kota Pekanbar Prima Yuslina; Amries Rusli Tanjung; Alfiati Silfi
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.38

Abstract

This research aims to examine the effect of tax authorities, tax knowledge and taxpayer awareness on taxpayer compliance with financial conditions and taxpayer risk preferences as a moderating variable. The sample in this study is 100 individual taxpayers who conduct business activities and free work in Pekanbaru Distribution of questionnaires is done by proportional sampling method. The questionnaire distributed was 110, but only 100 could be processed with a response rate of 90.9%. The data analysis technique in this research uses the classic assumption test, and Moderated Regression Analysis (MRA) through SPSS 23. The results of the testing of the research hypothesis indicate that of the nine hypotheses in this study, there were only 2 hypotheses that were not proven, namely hypothesis 5, moderated tax knowledge financial conditions have an effect on taxpayer compliance and hypothesis 7, namely tax service providers moderated wp risk preferences affect taxpayer compliance. Meanwhile, 5 more hypotheses have proved to be influential.
Pengaruh Earnings Management Dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan Sebagai Moderating Variable Pada Perusahaan Kelompok Lq 45 Di Bei Tahun 2013-2016 Nurhanimah; Rita Anugerah; Vince Ratnawati
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.41

Abstract

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. Researcher also found managerial ownership does not moderated the relasionship between earnings management and tax avoidance on firm value. Institutional ownership moderates the of earnings management on firm value but does not moderates the relationship between tax avoidance on firm value.
Pengaruh Praktik Good Corporate Governance Terhadap Praktik Manajemen Laba (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017) Rahma Febrina; Ulfi Maryati; Ferdawati
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.42

Abstract

Financial reports are a medium for companies to convey information about the accountability of management to the needs of external parties. Earnings management is a deliberate process of taking steps within the limits of general accounting principles both inside and outside the limits. This study aims to analyze the influence of good corporate governance consisting of independent board of directors, managerial ownership and institutional ownership on earnings management by using modified jones models with proxy discretionary accruals. The sample used was a banking company listing in the Indonesia Stock Exchange in the 2013-2017 period using purposive sampling with a sample of 22 companies and analyzed by multiple regression. The results of this study state that partially that the independent board of directors affects earnings management in a positive direction, while managerial ownership and institutional ownership do not affect earnings management. Simultaneously the board of commissioners, independent board of directors, managerial ownership and institutional ownership have no significant effect on earnings management.

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