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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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Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Rahmadona, Suci; Sukartini; Djefris, Dedy
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.82

Abstract

Going concern audit opinion is an opinion issued by the auditor to ascertain whether the company can maintain its survival. This research was conducted to examine the factors that influence the going concern audit opinion. These factors are, company size, company growth, solvency and previous year's audit opinion. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample selection is done by purposive sampling technique, namely the selection of samples based on certain criteria. So that the total sample of this study was 60 samples. Data analysis used is logistic regression analysis using SPSS version 20. The results of this study are company size, company growth and solvency does not affect the going concern audit opinion. Whereas, the previous year's audit opinion affects the going-concern audit opinion.
Pengaruh Financing To Deposit Ratio (FDR), Risiko Pembiayaan, Kecukupan Modal, Dana Pihak Ketiga, Suku Bunga, dan Inflasi Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Kamelia; Eliyanora; Gustati
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.83

Abstract

This study aims to examine the effect of financing to deposit ratio (FDR), financing risk, capital adequacy, third-party funds, interest rates, and inflation on profitability of Islamic Commercial Banks in Indonesia. The independent variables used in this study are financing to deposit ratio (FDR), financing risk, capital adequacy, third-party funds, interest rates, and inflation. The dependent variable is the profitability that measured using the return on assets (ROA). The study population are 13 Islamic Commercial Banks that registered in the Financial Services Authorities and Indonesian Bank during 2013-2017. Determination of sample was made by applying purposive sampling method and obtaining the sample of 9 Islamic Commercial Banks. Analysis of data used is multiple regression with the help of SPSS version 20. The results showed that financing risk had a significant effect on profitability, while financing to deposit ratio (FDR), capital adequacy, third-party funds, interest rates, and inflation had no significant effect on profitability.
Pengaruh Intellectual Capital Dan Mekanisme Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2017 Khairuni, Rizka; Zahara; Santi, Elfitri
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.86

Abstract

The purpose of this research is to find out the influence of intellectual capital and corporate governance mechanism to the financial performance. The independent variables are intellectual capital and corporate governance mechanism. Corporate governance mechanism in this research is measured by indicators which consist of institutional ownership, managerial ownership, the board of independent comissioner, and the board of director. The dependent variables is the financial performance which is measured by return on assets (ROA). The samples are 64 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2015-2017 periods were have been selected by using purposive sampling. Data analysis method in this research is multiple linear regressions analysis with the SPSS 20th version application. The result of this research showed that partially, intellectual capital has positive influence to the financial performance. Meanwhile, corporate governance mechanism does not have any influence to the financial performance. Simultaneously, intellectual capital and corporate governance mechanism have positive influence to the financial performance.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Pertumbuhan Penjualan Dan Dividend Payout Ratio Terhadap Struktur Modal (Studi pada Perusahaan Property dan Realestate yang terdaftar di BEI tahun 2013-2017) Rahmadani; Putra Ananto, Rangga; Andriani, Wiwik
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.87

Abstract

This study aims to determine the effect of profitability, liquidity, firm size, sales growth, and dividend payout ratio on capital structure. The sampling technique uses purposive sampling method so that a sample of 28 property and realestate companies are listed on the Indonesia Stock Exchange during the 2013-2017 period. The type of data used is secondary data in the form of annual financial statements of property and realsetate companies in 2013-2017. Data analysis method used is multiple linear regression analysis using SPSS version 20. The results of this study indicate that partially profitability proxied by net profit margin (NPM) does not affect the capital structure, liquidity is proxied by the current ratio (CR) effect on the capital structure, the size of the company which is proxied by total assets (Ln TA) does not affect capital structure, sales growth that does not affect the capital structure, dividend payout ratio does not affect the capital structure. Simultaneously profitability, liquidity, company size, sales growth and dividend payout ratio affect the capital structure
Sosialisasi Akuntansi Perpajakan Bagi Siswa SMK Jurusan Akuntansi Sriyuniati, Fera
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.88

Abstract

Tax accounting is a part of important competence for an accounting student.The purpose of tax accounting is to set the outstanding tax according to the financial reports. There are many accounting teachers and students of accounting in secondary schools who do not understand tax accounting. The cause of all that is the lack of tax accunting literatures, the lack of understanding of tax accounting itself and practice tax case that are less varied. The purpose of this service is to provide a tax accounting for accounting teachers and students ranging from counting to reporting tax itself. The workshop targets are accounting teachers and students of SMKN 2 Padang. Workshop activities are providing training in tax accounting, making a simplified tax accounting module and making various tax accounting cases. The expectation results from this service are the existence of targets who understand and are skilled in tax accounting.
Analisis Pengaruh Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Oktariyani, Amanda
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.89

Abstract

This study aims to determine whether the financial ratios that proxied by Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Earning Before Interest, tax, Depreciation, and Amortization affect to Financial distress in manufacturing companies listed on the IDX from 2013 to 2017. The samples consist of 46 manufacturing companies. The data analysis method used is logistic regression analysis. The results showed that Total Asset Turnover and Earning Before Interest, Tax, Depreciation and Amortization influence partially to Financial Distress. Whereas, Current Ratio and Debt to Equity Ratio has not influence partially to Financial distress. The results showed that Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Earning Before Interest, Tax, Depreciation and Amortization (EBITDA) influence simultaneously to Financial Distress on manufacturing companies listed on Indonesia Stock Exchange (IDX) 2013-2017.
Analisis Perbandingan Prediksi Kebangkrutan Bank Syariah Dan Bank Konvensional Menggunakan Altman’s EM Z- Score Model Agnes Anggun Minati; Gustati; Hidayatul Ihsan
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.90

Abstract

The development of Islamic banks in Indonesia increasingly shows that Islamic banks are ready to become competitors for conventional banks. Islamic banks that use margin systems or profit sharing whereas conventional banks use interest systems give rise to different expectations. It is possible to have a difference in terms of bankruptcy prediction using the Altman EM Z-Score Model ratio. The Altman EM Z-Score Model is a modification of the Altman ratio in 2002 that is used for non-manufacturing companies and has not gone public. This final project aims to analyze the comparison of predictions of bankruptcy of conventional Islamic banks and banks using Altman's EM Z-Score Model for the period 2012-2014. This type of research is descriptive comparative research. The sample used was 11 Islamic Commercial Banks and 23 Conventional Commercial Banks selected using the purposive sampling method. Data analysis techniques use different tests in whitney SPSS version 20. Based on the results of Z '' - Score shows that Indonesian banks are in a healthy state, but Islamic banks are more stable than conventional banks, while the results of whitney test show there are differences in working capital to total assets, retained earnings to total assets, EBIT to total assets, but there is no difference in the book value of equity to total liabilities of Islamic banks and conventional banks.
Implementasi Akuntabilitas Pada Organisasi Pengelola Zakat (Studi Kasus : Baznas Kabupaten Agam) Bella Kurnia Putri; Wiwik Andriani; Rasyidah Mustika
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.91

Abstract

Zakat is an alternative that can be utilized in poverty reduction. Zakat is expected to minimize the income gap between the rich and the poor. Therefore, zakat management organizations are required to become accountable institutions. This is because funds managed by the zakat management organization are people's funds. This study aims to determine the implementation of accountability in National Zakat Agency (NZA) Agam Regency. The accountability principle used is the principle stated by the Humanitarian Forum Indonesia (HFI) and the Public Interest Research Advocacy Center (PIRAC). Data is collected through interviews, document review and observation. Analysis of the data used is thematic analysis. The results showed that NZA of Agam Regency had implemented a good management of testes. However, the application of the principle of accountability has not been maximized so that it still needs to be improved. It is expected that NZA of Agam Regency can maximize the application of the principle of accountability in the future.
Memotret Akuntabilitas Wakaf Aulad Di Minangkabau : Studi Kasus Praktik Wakaf Aulad Di Kabupaten Agam Sumatera Barat Annisa Ramadhani; Eliyanora; Yossi Septriani
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.92

Abstract

Waqf is one of the economic mechanisms of Islam that has the potential to increase economic strength and welfare of the people. Waqf for the welfare of the family and closest family (waqf aulad) is highly recommended in Islam. Asset ability of aulad waqf to be potentially productive cannot be separated from the hands of a nadzir as a waqf manager. To realize optimal management of waqf aulad, management is needed based on the principle of accountability. This study aims to see how accountability of Nadzir as a manager of waqf aulad in Minangkabau. Then, Nadzir's accountability seen from the accountability mechanism summarized by Roberts (1996) is a sense of self accountability, representative accountability, individual management and accounting for independence. The author observes the form of waqf aulad accountability by using a qualitative research case study approach in Lubuk Basung sub-district, Agam Regency, West Sumatra. The author analyzes the findings using inductive data analysis and checks the validity of the data using data triangulation techniques. Judging from the accountability mechanism summarized by Roberts, the sense of self accountability, representative accountability, individual management is good. Judging from the accountability mechanism summarized by Roberts, the sense of self accountability, representative accountability, individual management is good. The weakness of Nadzir is the implementation of accounting for independence.
Akuntansi dalam Rumah Tangga : Study Fenomenologi pada Akuntan dan Non Akuntan Melia Yulianti; Hidayatul Ihsan; Eliyanora
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.93

Abstract

Some people or couples in the household who are responsible for household finances. This research was conducted by comparing qualitative in accounting aspects investigated by motivation, benefits and values ​​developed in household accounting practices as well as budgeting, recording, decision making and long-term financial planning. Data was collected through semi structured interview collection. As informants who were made the object of this study were household partners who work as accountants and non accountants. Furthermore, the research findings were analyzed by discussing the theme, with mental accounting as the theoretical agreement. The results of the study show how accounting practices in the families of accountant and non-accountant families vary where not only the background of education but also related to employment, non-geographical and mental status needed by couples in practicing accounting in the household. for household partners in managing household finances.

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