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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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Strategi Pengembangan Makanan Unggulan Minangkabau Berdaya Saing Global Rosalina, Eka; Wirahadi Ahmad, Afridian; Dwi Haryadi, Anda
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.104

Abstract

This research aims to discuss the development strategies of traditional minangkabau food which became pre-eminent in West Sumatra Province. Tours in the Minangkabau is known in three things namely culinary tour (traditional foods), nature tourism and cultural tourism. The technique of data collection through interviews and questionnaires as well as FGD. Data analysis was done with the analysis tools SWOT, EFAS, IFAD da QSPM. The object of the traditional food flagship developed is the beef rendang. The results of the analysis of internal factors obtained score 3.1 while external factor analysis of the retrieved value score 2.8. This indicates that the product is able to maintain the same power factor-factor exists to be able to overcome his weakness factors. In addition to the main development strategy that is right based on the internal-external matrix is keep and preserve consisting of market penetration strategies and product development strategy. While based on analysis of the QSPM retrieved the most priority strategy is a strategy of improving and maintaining the image quality of the products and packaging as well as food quality control. While the next alternative strategies is to increase promotion and different types of products.
Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Dalam Mewujudkan Good Governance Pada Politeknik Negeri Padang Andriani, Wiwik; Rosita, Irda; Ihsan, Hidayatul
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.105

Abstract

Government Performance Accountability Report (LAKIP) as a part of Government Performance Accountability System (SAKIP) has an important role in good governance implementation in every government agency. This study aims to observe the implementation of SAKIP in oreder to achieve good governance in Padang State of Polytechnic (PNP). Based on LAKIP review by Directorate General of Higher Education in 2011, PNP got “Adequate” result. The LAKIP review result increased in 2012 and 2013. Data was collected through questionnaires based on government agency performance accountability woking paper relesed in Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform Number 13/2010. Items to be evaluated are (1) performance planning (Strategic Plan/Renstra), Annual Performace Plan/Renja, and Performance Establisment), (2) performance meaurement, (3) performance repoting, (4) performance evaluation, and (5) performance achievement.
Profil Industri Rumah Tangga Rakik di Kecamatan Pauh Kota Padang Wira, Variyetmi; Gustati
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.106

Abstract

West Sumatra is famous for various types of cuisine that contain a lot of spices, marinades and have good taste. This can be either culinary or cooking traditional cakes. One of the traditional cakes are brittle or known by Rakik. These efforts form of home industry. This study is a survey of two industry tanggga rakik house in the district of Padang Pauh, which had stood for 20 years, namely Mrs. Fatmawati Rakik Enterprises and Enterprises Rakik Mother Yulidar. Various problems faced by the domestic industry of which this is still traditional activities, lack of good financial management, packaging products and trademarks are less attractive, and yet the drafting of financial statements in accordance with standards (SAK-ETAP).
Administrasi Keuangan untuk Baitul Mal wat Tamwil (BMT) Rosita, Irda; Surya, Firman; Eliyanora
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.107

Abstract

Perkembangan perbankan syariah di Indonesia ditandai dengan berdirinya Bank Muamalat Indonesia (BMI). Akan tetapi karena permasalahan birokrasi dan terikat dengan undang-undang perbankan yang berlaku, BMItidak dapat mencapai lapisan paling bawah masyarakat Indonesia, sehingga dibentuklah lembaga keuangan alternatif yaitu Baitul Mal wa Tamwil (BMT) yang tidak hanya berorientasi aspek bisnis tetapai juga aspek sosial. BMT Mesjid Raya Koto Baru dan Mesjid Al Manar merupakan lembaga keuangan ekonomi mikro yang berbasis di Solok, Sumatera Barat. Kedua BMT ini telah memberikan kontribusi dalam meningkatkan perekonomian masyarakat kecil sekitar BMT tersebut, melalui penyaluran pinjaman lunak. Semua dana BMT berasal dari sumbangan donatur dalam jumlah yang masih sangat terbatas. Peluang penambahan sumber pendanaan BMT masih besar melalui hibah pemerintah dan tambahan sumbangan donatur. Namun, karena keterbatasan BMT dalam memberikan informasi keuangan sebagai pertanggungjawaban menyebabkan BMT belum maksimal memanfaatkan peluang yang ada. Untuk itu perlu dirancangkan aplikasi sistem informasi akuntansi yang cocok untuk BMT. Perancangan dilakukan dengan 3 tahapan: analisis sistem, perancangan sistem dan implementasi sistem. Hasil dari implementasi sistem ini adalah BMT dapat melakukan administrasi keuangannya secara cepat, tepat dan lengkap.
Rancangan Pembukuan Akuntansi Berbasis Excel for Accounting Pada Koperasi Jasa Keuangan Syariah (KJKS) Chandra, Novrina; Sukartini
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.108

Abstract

In order to increase the society empowerment, Government of Padang create a program PKBK-BMT. This program is an integrated activity in order to accelerates poverty reduction, so that thegovernment of Padang form KJKS-BMT in every districts which aims to facilitates the poor society with microfinance and sustainable assistance, so that they can empower themselves. KJKS must convey accountability and financial reports activities to the local government. Therefore it needs accountable, accurate and timely financial statement. Both partners in these activities together are equaly have very good potential business development, but lack in the processing of financial transaction data and in the preparing of qualified financial statement for the decision making process of business development accountability.The results of this activitiy are the design of accounting bookkeeping based on excel for accounting, creating administrators who has ability to operate financial database, analizing and inputting financial transaction on the design of application. Beside, administrators can get the latest financial information at anytime by accessing that application design. The goals are to be known how far this program will run well and if there are some constraints encountered in the field then can immediately discussed with the administrators from both partners.
Penerapan Biaya Kualitas Dalam Meningkatkan Efisiensi Biaya Produksi Pada Catering ABC Rahmi, Mustika; Rosalina, Eka; Rosita, Irda
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.109

Abstract

Persaingan dalam dunia usaha menuntut perusahaan untuk menghasilkan produk yang berkualitas. Dalam peningkatan kualitas itu sendiri menimbulkan biaya yang disebut biaya kualitas. Adapun tujuan dari penelitian ini adalah untuk mengetahui penerapan biaya kualitas dalam meningkatkan efisiensi biaya produksi pada Perusahaan Catering ABC Padang. Unsur-unsur biaya kualitas pada umumnya ada empat akan tetapi biaya kualitas yang terdapat pada Catering ABC Padang ada tiga unsur biaya kualitas yaitu, biaya pencegahan, biaya penilaian, biaya kegagalan eksternal, sedangkan biaya kegagalan internal tidak terdapat pada perusahaan. Biaya kualitas yang terbesar terjadi pada tahun 2014 sebesar Rp. 383.809.980 atau 3,14% dari total penjualan aktualnya. Dari hasil taksiran yang diperoleh dengan penambahan biaya pada kategori biaya pencegahan, biaya kualitas menurun sebesar Rp. 143.379.480 dibandingkan sebelumnya Rp.383.809.980 atau sebesar 1,13% dari total penjualan aktualnya, yang artinya terjadi penghematan biaya sebesar Rp. 240.430.480. Sehingga dapat disimpulkan dengan menetapkan biaya kualitas dapat meningkatkan efisiensi produksi karena adanya penekanan biaya sAdd Contributorecara keseluruhan.
Analisis Pemanfaatan Scrap untuk Meningkatkan Laba Perusahaan (Studi Kasus Pada Pabrik Tahu AL, Sumedang dan Super di Kota Padang) Yentifa, Armel; Maryati, Ulfi; Yuli Ayu Putri, Sri
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.110

Abstract

Dalam pembuatan tahu akan menghasilkan scrap material (sisa bahan) berupa ampas tahu. Selama ini pemanfaatan sisa bahan diperlakukan oleh perusahaan dengan menjual langsung ke peternak sapi sebagai makanan sapi. Karena kandungan gizi yang tinggi terdapat dalam ampas tahu, ampas tahu dapat diproses lebih lanjut menjadi berbagai jenis makanan diantaranya seperti keripik ampas tahu. Penelitian ini bertujuan untuk mengetahui apakah dengan memproses lebih lanjut ampas tahu menjadi keripik ampas tahu akan lebih menguntungkan dibandingkan apabila perusahaan menjual langsung sebagai makanan ternak. Penelitian ini menggunakan pendekatan deskriptif kualitatif yang bersifat studi kasus pada tiga pabrik tahu di kota Padang. Metode analisamenggunakan pendekatan diferensial. Hasil penelitian yang diperoleh adalah memproses lebih lanjut lebihampas tahu menjadi kripik tahu lebih menguntungkan dibandingkan apabila perusahaan menjual tanpa memproses lebih lanjut.
Analisis Komparatif Tingkat Kepuasan Mahasiswa antar Jurusan di Politeknik Negeri Padang terhadap Pelayanan Pendidikan Zahara; Eliyanora; Septriani, Yossi; Afni, Zalida
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.111

Abstract

This study is aimed at identifying students’ satisfactory levels toward educational services provided by Politeknik Negeri Padang (PNP) and further determine whether there is a gap between their expectation and actual services that they receive. We define educational services as services provided by lecturers, administration staffs, and managerial officers. It is also included students’ perception on teaching-enhanced tools. The measurement of students’ satisfactory level is conducted using 5 variables, i.e reliability, responsiveness, assurance, empathy and tangible. Moreover, these variables are operationalised through several questions. All answers of these questions use likert scale within the range of 1 to 4. The score of students’ satisfactory level of PNP is further converted to the standard of Quality Assurance Services for government organizations, referring to KEPMENPAN No. KEP/25/M.PAN/2/2004. This study finds that educational services provided by PNP is reasonably good. There is a gap between students’ expectation level and actual services that they receive. On average, the score for their expectation is 3.71 whilst it is 2.59 for actual services (using the scale from 1 to 4). Of all departments in PNP, Accounting and Machinery Engineering has the lowest gap, 1.07 and 0.95 consecutively. Meanwhile, the highest gap occurs for Civil and Electrical Engineering, with score of 1.21. Overal, based on the Standard of Quality Assurance Services of KEPMENPAN No: KEP/25/M.PAN/2/2004, we conclude that students’ satisfactory level for PNP is in “B” category, indicating that the performance of its educational service is “good”.
Evaluasi Penatausahaan Aset Tetap Pemerintah Kota Padang Mustika, Rasyidah
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.112

Abstract

This research aims to evaluate the suitability of fixed assets on government administration of Padang city concerning the administration by Permendagri 17 on 2007 and the constraints of fixed assets in the administration of the Padang City. This research is a case study with a descriptive analysis techniques. Data collection techniques are by interview, observation and documentation. The evaluation is to evaluate the implementation of fixed asset accounting, fixed asset inventory, fixed asset reporting, and completeness of filling fixed asset documents.The result shown that the administration of fixed assets of Padang City have not achieve yet the degree of compliance in about 100%, because the average both evaluation of the accounting, inventory, reporting and completeness of the filling documents produced the degree of conformity in about by 62% or categorized as suitable category of Permendagri No. 17 on 2007. Un-maximum implementation of the government administration of Padang city is because there are many obstacles in the administration, such as limited data that support the fixed assets, socialization of the administration of the assets that is still weak, the limitation of human resources, and lack of adequate compensation for the welfare of employees in the field of assets administration.
Analisis Faktor-Faktor yang Mempengaruhi Minat UMKM Terhadap Penggunaan Uang Elektronik Di Kota Padang Fithri Meuthia, Reno; Putra Ananto, Rangga; Afni, Zalida
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.113

Abstract

The purpose of the study is to identify the intention to use e-money for SME owners in Padang, West Sumatra. We used the modification of UTAUT model and added Power Distance and Long Time Orientation as new variables. Data were gathered from 128 SME owners who never use e-money in their business activities. Data obtained were analyzed using multiple linear regression analysis for hypotheses testing. The results showed that Social Influence was the most strongly affected behavioral intention to use e-money followed by Performance Expectancy, Power Distance and Effort Expectancy.

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