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<![CDATA[Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014) ]]>
<![CDATA[Nia Mawarsih]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v11i2.94
<![CDATA[This study aims to determine the effect of intellectual capital on the company's financial performance. The independent variable used in this study is intellectual capital. The dependent variable used in this study is the company's financial performance as measured by Return on Assets (ROA). Return on Equity (ROE) and Growth of Revenue (GR). The research sample is a pharmaceutical company that is listed on the Indonesia Stock Exchange (IDX) with a study period of 2010-2014. Data was collected by purposive sampling method, based on these criteria, as many as 8 companies were selected as samples in this study. The analysis technique used is simple linear regression analysis using SPSS v.20 software. the test shows that (1) intellectual capital has an effect on ROA, (2) intellectual capital has an effect on ROE (3) intellectual capital does not affect GR.]]>
<![CDATA[Segmented Reporting Analysis Pada Anandia Bakery ]]>
<![CDATA[Rahayu, Resi]]>;
<![CDATA[Putra Ananto, Rangga]]>;
<![CDATA[Frima, Rini]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v11i1.95
<![CDATA[Companies need to know the profit contribution generated by each marketing area owned. To know the profit contribution of each marketing area, it is necessary to create income statement with segmented reporting approach (segmented reporting) each marketing area. Segmented reporting contains information about the amount of sales and certain the costs each marketing area. The purpose of this study is to determine the profit contribution generated by each marketing area in Anandia Bakery April 2017. This study uses variable costing method, which is useful to determine the cost of production just based on variable costs. The results of this study stated that all marketing areas owned by Anandia Bakery in April of 2017 are profitable. It can evidenced by the percentage of segment margin ratio for each large marketing area, it is above 40%. When the result of margin ratio more larger, the profit contribution that given by the marketing area is getting better.]]>
<![CDATA[Penyajian Laporan Keuangan Sekolah Berbasis Database pada Sekolah Dhuafa ]]>
<![CDATA[Eliyanora]]>;
<![CDATA[Surya, Firman]]>;
<![CDATA[Ihsan, Hidayatul]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v11i1.96
<![CDATA[SMK dhuafa Nusantara dan MTsS Dhuafa Nusantara merupakan dua sekolah yang menyelenggarakan pendidikan/sekolah gratis bagi kaum dhuafa yang berlokasi di kota Padang. Kedua sekolah ini telah memberikan kontribusi untuk ikut mencerdaskan kehidupan bangsa. Karena kedua sekolah ini tidak memungut biaya apapun kepada anak didiknya, maka untuk biaya pendidikan dan biaya operasional kedua sekolah ini sangat bergantung kepada sumbangan donatur. Walaupun kedua sekolah menerima dana Bantuan Operasional Sekolah (BOS), sumbangan dari para donatur tetap menjadi sumber dana utama bagi sekolah. Akan tetapi, karena pengelolaan keuangan sekolah yang belum akuntabel, maka banyak kendala yang dihadapi sekolah untuk mendapatkan bantuan dana karena terkait masalah kepercayaan para donatur terhadap pengelolaan keuangan. Dari hasil survey awal diketahui permasalahan utama terkait pengelolaan keuangan adalah kerena pembukuan/pencatatan transaksi masih dilakukan secara manual. Komputer/laptop yang dimiliki sekolah digunakan sebatas hanya untuk pengetikan laporan/surat. Selain itu, juga ada keterbatasan kemampuan pengelola administrasi keuangan sekolah, yaitu lulusan Program D3 Jurusan Kesekretariatan. Program IbM yang diusulkan ditujukan untuk membantu kedua sekolah dalam pengelolaan keuangannya dengan merancangkan sebuah aplikasi sistem informasi akuntansi agar pengelolaan keuangan dilaksanakan secara akuntabel. Selain itu, dalam program IbM ini, tim pelaksana juga akan merancangkan prosedur pengelolaan keuangan yang baik, memberikan pelatihan tentang pengelolaan keuangan yang sehat dan pelatihan tentang pengarsipan dokumen keuangan yang baik]]>
<![CDATA[Analisis Kinerja Perusahaan Sebelum Dan Sesudah Initial Public Offering (IPO) Di Bursa Efek Indonesia (BEI) (Studi Kasus Pada Perusahaan Non Keuangan yang IPO Di Bursa Efek Indonesia Pada Tahun 2012 Dan 2013) ]]>
<![CDATA[Yuliarni, Teti]]>;
<![CDATA[Maryati, Ulfi]]>;
<![CDATA[Ihsan, Hidayatul]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v11i1.97
<![CDATA[This research aims to know the difference of the company before and after initial public offering at the indonesian stock exchange. The variables in this research are ROA (Return on Assets), OCF (Operating Cash Flow), SG (Sales Growth), TATO (Total Asset Turn Over), CFRS (Cash Flow Return on Sales), and CFNI (Cash Flow to Net Income). The sample of this research consist of 34 companies with purposive sampling method which is non financial company listed on the indonesian stock Exchange in IPO period 2012 - 2013. Analysis technique used is the method of analysis test different ( paired t test ) uses software ibm spss version 20. The results showed that (1) To the ratio of roa , sg and a tato there was a gap in the performance of which is significant at the company before and after ipo. (2) While to the ratio of ocf , cfrs and cfni there is no significant difference on corporations before and after ipo.]]>
<![CDATA[Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesian Suistanabillity Reporting Awards (ISRA) ]]>
<![CDATA[Oktriani, Megi]]>;
<![CDATA[Maryati, Ulfi]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v11i1.98
<![CDATA[This study aims to test whether there are differences in corporate financial performance between before and after participating in ISRA. This study uses secondary data. The variables in this research are financial performance from profitability ratio that includes return on asset (ROA), return on equity (ROE), net profit margin (NPM). The sample of this research consist of 13 companies with purposive sampling method that is company which become participant of Indonesian Sustainability Reporting Awards consistently three consecutive year in 2007-2011 period. Data collection of research samples can be accessed through the company website and website National Center of Sustainability Reporting and the company publishes Annual Financial Reports in 2004-2014 that can be accessed through the company website. Hypothesis testing was done by paired sample t-test technique using IBM SPSS version 20 software. The result showed that there was no difference of company performance between before and after participated in Indonesian Sustainability Reporting Awards.]]>
<![CDATA[Analisis Penerapan Model Rancangan Struktur Metode Student Centre Learning (Scl) Dalam Mata Kuliah Sistem Akuntansi Dengan Kurikulum Berbasis Kompetensi (KBK) ]]>
<![CDATA[Zahara]]>;
<![CDATA[Afni, Zalida]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v11i1.99
<![CDATA[This research porpuse to design the structure of Student Centre Learning (SCL) methode in accounting system subject that use curriculum based on competency. This is an action research in accounting system study at accounting departement of Padang State Polytechnic. This research uses Kemmis dan Mac Tanggart model which is devided in 5 steps that are: 1. Planning, 2. Action&Observation, 3. Reflecting&Replanning, 4. Action&Observation and 5. Reflecting. The application of SCL metode in accounting system study will be evaluated based on the score of student respons and student academic score in accounting system. The student respons questioners are measured by Linkert scale. Datas of student respons and student academic score are classified for 5 level such as: 5=A=Very Good, 4=B=Good, 3=C=Fair, 2=D=Bad, and 1=E=Very Bad. All of score data will be analysed to define the appropriateness of SCL methode for accounting system subject. This research evalued the applicatian of 5 (five) SCL model that chosen as the result of the first step research (planning) i.e. Small Group Discussion, Discovery Learning, Role Play, Contextual Instruction dan Problem Based Learning. The result shown all the SCL method that is used in this research are “good†for accounting system subject, based on student respons as “good†as their academic score.]]>
<![CDATA[Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung) ]]>
<![CDATA[Maryati, Ulfi]]>;
<![CDATA[Yentifa, Armel]]>;
<![CDATA[Andriani, Wiwik]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v10i2.100
<![CDATA[The aim of this research is to evaluate implementation of Accrual based accounting of local government in Kota Semarang and Kota Bandar Lampung. The research finds that Government Act (PP) No. 71 Year 2010 as amendment of Section 36 ayat (1) Regulation No 17-2003 and Pasal 70 section (2) Regulation No.1-2004 has instructed government to apply Accrual accounting by the year 2008. However, the regulation for implementing this Accrual based accounting has just established since 2010 in PP 71-2010. The establishment of this governmental act, all governments both local and central, must apply Accrual based accounting by the year of 2015. The years from 2010 until 2014 can be identified as the transition from cash based accounting to Accrual based accounting. In December 2013, Central government has set Regulation of Internal Affairs Ministry (Permendagri) No. 64 in 2013 which can be identified as the regulation for controlling the implementation of PP 71 in 2010 at local governments. Local government of Kota Semarang is the only region in Indonesia which has applied Accrual based accounting since 2008. In 2013, government of Bandar Lampung start implementing this financial policy informally, but actually they still use PP 24-2005. This research was conducted using qualitative research methods with library research technique. The result of implementation accrual accounting in two public governments is appropriated to conceptual framework.]]>
<![CDATA[Model Pelatihan, Pembinaan dan Pendampingan Usaha Sala Lauak di Ulakan Pariaman Sumatera Barat ]]>
<![CDATA[Handayani, Desi]]>;
<![CDATA[Yondri, Surfa]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v10i2.101
<![CDATA[This article discusses the model of training, development and accompaniment of small business of sala Lauak in Ulakan. The purposes of this project are to increase and improve: 1) Understanding of partner to business planning and management by transferring knowledge to improve their ability in accounting and simple book keeping. 2) Their ability to do process traditional food hygienically, using supported tools of production (Frying and packing) 3) The value added of traditional food and their income through product diversification, developing new recipes ,and variety of product sold. 4) Their Services in sales by re lay out stall and sales method in order to comfort their buyer; 5) their product quality by supporting partner get legality of production. 6) Finding the right model for training by sharing method and discussion also direct practice, 7) Finding model of development and empower the community to be role model of conceptual, hygienic and competitive development of region]]>
<![CDATA[Perancangan Sistem Akuntansi Persediaan Dan Kartu Gudang Berbasis Komputer Pada Konveksi Tas ]]>
<![CDATA[Endrawati]]>;
<![CDATA[Surya, Firman]]>;
<![CDATA[Putra Perta R., Widio]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v10i2.102
<![CDATA[Bag is one of commodities produced by local industries in Indonesia in general, and in particular western Sumatra. However, the company, has several weaknesses related to the management and recording of inventory such as the lack of segregation of duties and responsibilities by each section, management procedures and record-keeping supplies inadequate and the lack of documents and records that support the transactions related to inventory , This research aims to design a card inventory accounting system and computer-based warehouse that will be applied to the sales system, purchasing system and system of material usage to fit the elements contained in the internal control system. Based on research that has been done, then the inventory accounting system designed in accordance with the elements contained in the internal control systems and computer-based warehouse cards are useful for recording the transfer of inventory stored in warehouse. Besides being able to produce information that is far more accurate than manual recording, computer-based warehouse card is also used in the savings and effectiveness of the use of the document processing time.]]>
<![CDATA[Perancangan Struktur Metode Student Centre Learning (SCL) Dalam Mata Kuliah Sistem Akuntansi Dengan Kurikulum Berbasis Kompetensi (KBK) ]]>
<![CDATA[Zahara]]>;
<![CDATA[Afni, Zalida]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v10i2.103
<![CDATA[This research porpuse to design the structure of Student Centre Learning (SCL) methode in accounting system subject that use curriculum based on competency. This is an action research in accounting system study at accounting departement of Padang State Polytechnic. This research uses Kemmis dan Mac Tanggart model which is devided in 5 steps that are: 1. Planning, 2. Action&Observation, 3. Reflecting&Replanning, 4. Action&Observation and 5. Reflecting. The application of SCL metode in accounting system study will be evaluated based on the score of studying observation, student respons and student score academic in accounting system. The observation and student respons questioners are measured by Linkert scale for 5 level as well as student academic score there are: 5=A=Very Good, 4=B=Good, 3=C=Enought, 2=D=Bad, and 1=E=Very Bad. All of score data will be process by SPSS package program to define the appropriateness of SCL methode for accounting system subject. This research is still going on to the second step. There are 5 SCL model that chosen as the result of the first step research (planning) i.e. Small Group Discussion, Discovery Learning, Role Play, Contextual Instruction dan Problem Based Learning.]]>
