Akuntansi dan Manajemen
ISSN : 18583687     EISSN : 26571080
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.
Articles 55 Documents
Analisis Konten Informasi Dalam Laporan Keuangan, Laporan Kinerja dan Laporan Penyelenggaraan Pemerintah Daerah -, Sukartini; Fontanella, Amy
Akuntansi dan Manajemen Vol 12, No 1 (2017): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (256.004 KB) | DOI: 10.30630/jakmenpnp.12.1.112

Abstract

Local government in Indonesia are obliged to produce at least 3 types of reports namely financial statements (LKPD), accountability reports (LAKIP) and performance report (LPPD). These three types of reports is regulated by different legal rules, using different formats and evaluated by different institutions. This research aims to analyze the information content of local government reports. Some previous research found that the usefulness of information presented on these three types of reports are relatively limited, whereas it requires high cost, involving many human resources and require a lot of infrastructure support. Thereforethe analysis of information presented in thesethree report needs to be done.This research conducted on Sleman and Malang district. The data used in this study were collected through document review, in-depth interviews, observation and focus group discusion. This study found many repetition of information on these three types of reports. This reseach also found inconsistencies of data used in these threereport.Keywords: information content, financial statement, performance and  accountability report, local  government   
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 : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (363.13 KB) | DOI: 10.30630/jakmenpnp.13.1.124

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%. Keyword: Tingkat pendidikan, Informasi Akuntansi Manajemen dan Kinerja.
Evaluasi Penatausahaan Aset Tetap Pemerintah Kota Padang Mustika, Rasyidah
Akuntansi dan Manajemen Vol 10, No 1 (2015): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (237.125 KB) | DOI: 10.30630/jakmenpnp.10.1.47

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.
Pengaruh Penerapan Akuntansi Pertanggunjawaban terhadap Prestasi Kerja Pada PT. Telkom Padang Wilayah Sumatera Barat Afdha, Amalia; Oliyan, Fitra
Akuntansi dan Manajemen Vol 12, No 2 (2017): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (439.918 KB) | DOI: 10.30630/jakmenpnp.12.2.144

Abstract

ABSTRACTThis study aims to examine the effect of accounting accountability on work performance. The research population is all employees working at PT. Telkom Padang West Sumatra Region. Data collection methods used were questionnaires and interviews. The sample used for the questionnaire was 50 respondents with a purposive sampling method. Interviews were conducted with Officer 1 part of the Cash Bank at PT. Telkom Padang West Sumatra Region. The data analysis technique uses simple regression analysis with the help of SPSS version 20. Based on hypothesis testing, accountability accounting has a significant effect on work performance. From additional information obtained by researchers through interviews, researchers found that the company has implemented a good accountability accounting that can be known from the fulfillment of all requirements for the implementation of accountability accounting, namely organizational structure, budget, cost classification, accounting system, and cost reporting system. Keywords: Accounting for accountability, work performance
Penyajian Laporan Keuangan Sekolah Berbasis Database pada Sekolah Dhuafa -, Eliyanora; Surya, Firman; Ihsan, Hidayatul
Akuntansi dan Manajemen Vol 11, No 1 (2016): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (180.903 KB) | DOI: 10.30630/jakmenpnp.11.1.107

Abstract

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 diketahuipermasalahan utama terkait pengelolaan keuangan adalah kerena pembukuan/pencatatan transaksi masih dilakukan secara manual. Komputer/laptop yang dimiliki sekolah digunakan sebatas hanyauntuk 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 Kata kunci: Sekolah Dhuafa, sistem informasi akuntansi keuangan sekolah, akuntansi, keuangan
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; Ananto, Rangga Putra; Andriani, Wiwik
Akuntansi dan Manajemen Vol 14, No 1 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (426.818 KB) | DOI: 10.30630/jakmenpnp.14.1.154

Abstract

ABSTRAK 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 structureKeywords: profitability, liquidity, company size, sales growth, dividend payout ratio, capital structure.
Implementasi Akuntabilitas pada Organisasi Pengelola Zakat (Studi Kasus : BAZNAS Kabupaten Agam) Putri, Bella Kurnia; Andriani, Wiwik; Mustika, Rasyidah
Akuntansi dan Manajemen Vol 11, No 2 (2016): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (413.794 KB) | DOI: 10.30630/jakmenpnp.11.2.159

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. Keywords: accountability, accountability principles, zakat management organizations@font-face { font-family: "Times New Roman"; }@font-face { font-family: "宋体"; }@font-face { font-family: "Calibri"; }@font-face { font-family: "Courier New"; }@font-face { font-family: "Cambria"; }p.MsoNormal { line-height: 114%; font-family: Calibri; }p.pre { font-family: "Courier New"; }p.MsoHeader { font-family: Calibri; }span.msoIns { text-decoration: underline; color: blue; }span.msoDel { text-decoration: line-through; color: red; }div.Section0 { }
Studi Eksploratif tentang Potensi Pengembangan Perguruan Tinggi Berbasis Wakaf Herlinda, Trisna; Heriyanto, Randy
Akuntansi dan Manajemen Vol 12, No 2 (2017): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (395.103 KB) | DOI: 10.30630/jakmenpnp.12.2.149

Abstract

ABSTRACTThis study aims to look at the potential for the development of waqf-based universities in West Sumatra. This study begins with the problem of the magnitude of potential waqf in Indonesia, especially West Sumatra, which has not been managed optimally. This condition is a great opportunity for the education sector to be able to transform and develop waqf as a financing alternative to higher education. Waqf can be managed by producing and investing in real sector and investment in Islamic financial institutions. Many financing models can be done with waqf assets, but must pay attention to sharia-compliant principles. The research data was collected through in-depth interviews with several Islamic university leaders and various waqf stakeholders. The results of this study indicate that so far, no information has been obtained regarding the true potential of waqf in West Sumatra because the data collected from each waqf manager is still not optimal and requires a long time. But what needs to be done now is to optimize waqf management and increase socialization especially for money waqf. Keywords: Financing, Higher Education, Endowments, Management Optimization.
STRATEGI PENGEMBANGAN MAKANAN UNGGULAN MINANGKABAU BERDAYA SAING GLOBAL Rosalina, Eka; Ahmad, Afridian Wirahadi; Haryadi, Anda Dwi
Akuntansi dan Manajemen Vol 10, No 2 (2015): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (347.623 KB) | DOI: 10.30630/jakmenpnp.10.2.53

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.
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 Pekanbaru) Prima, Yuslina; Amries, Tanjung Rusli; Alfiati, Silfi
Akuntansi dan Manajemen Vol 13, No 2 (2018): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (276.811 KB) | DOI: 10.30630/jakmenpnp.13.2.133

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. Keywords: Taxpayer Compliance, Tax Services, Taxpayer Awareness, Financial Conditions and Taxpayer Risk Preferences