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Akuntansi dan Manajemen
ISSN : 18583687     EISSN : 26571080     DOI : -
Core Subject : Economy,
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 : -
Articles 65 Documents
PERANAN KETUA PENGURUS DAN MANAJER DALAM PENYUSUNAN DAN PENERAPAN LAPORAN KEUANGAN BERBASIS SAK ETAP PADA KOPERASI DI KOTA PALEMBANG Syahputera, Riza; Rianty, Martha
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.180

Abstract

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative
PENGARUH INDEPENDENSI, AKUNTABILITAS, TIME PRESSURE DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA INSPEKTORAT MUSI BANYUASIN SEKAYU Rahayu, Pipit Fitri; Armereo, Crystha
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.176

Abstract

Abstract The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu. Keywords: Independence, Accountability, Time Pressure, Due Professional Care, and Audit Quality.
IMPLEMENTASI PERLAKUAN AKUNTANSI ASET BIOLOGIS BERBASIS PSAK 69 YANG BERLAKU EFEKTIF 1 JANUARI 2018 PADA PERUSAHAAN PERKEBUNAN (STUDI KASUS PT.PP LONDON SUMATERA INDONESIA,TBK) Rachmawati, Yuni; Oktariyani, Amanda; Ermina, Ermina
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.181

Abstract

AbstractBiological Assets in plantation industry has increasing in value through biological transformation. This different characteristic allow the information to be presented more biased than others industries. PSAK 69- Agricultur authorized by Dewan Standar Akuntansi Keuangan (DSAK) and effective per 1 Januari 2018,require all plantation industries to use the standard for the December 31 financial statements. PT PP London Sumatera Indonesia,Tbk as a leading and rapidly growing company was a strong reason for the selection of this research object. The purpose of this research was to analyze how to adopt biological assets based on PSAK 69. This research used library studies and field research and analyze using descriptive qualitative. The result show that PT PP London Sumatera Indonesia,Tbk have made recognition, measurement and reporting based on PSAK 69 except in biological assets depreciation. Keywords: Biological Asset, PSAK 69, Agriculture
PENGARUH PENGUNGKAPAN OTHER COMPREHENSIVE INCOME TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Sari, Via Novita; Surya, Firman; Rosita, Irda
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.171

Abstract

AbstractThis study aims to examine the effect of other comprehensive income disclosure towards value relevance of accounting information with the audit quality as moderating variables. The data used in this study is the secondary data obtained from the financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The sampling technique used by using purposive sampling and it obtained the sample of 34 consumer goods industry companies. The data analysis technique used is multiple linear regression analysis and dummy variable moderation test (subgroup) using SPSS version 20. The results showed that the disclosure of other comprehensive income donot affect the value relevance of accounting information which is moderated by audit quality. Keywords: Disclosures of Other Comprehensive Income, Value Relevance of Accounting
PENGARUH ROE, EPS, OCF, SIZE, DER, CR DAN GROWTH TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) Armereo, Crystha; Rahayu, Pipit Fitri
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.177

Abstract

Abstract The objective of this research is to identify the influence of return on equity, earnings per share, operating cash flow, size, debt to equity ratio, current ratio, and growth to dividend payout. Data collected from manufacturing companies that listed on Indonesian Stock Exchange for three years period 2014 to 2016. Sample selected by using purposive sampling method. There are 38 companies meet the criteria and used as sample. The statistical method used in this research is multiple regression. Result of this research showed that return on equity, earnings per share, and growth have influence dividend payout but operating cash flow, size, debt to equity ratio, and current ratio have no influence towards dividend policy. Keywords: Dividend Policy, Return on Equity, Earnings per Share, Current Ratio,   Operating Cash Flow Size
PENGARUH PENGETAHUAN ZAKAT, MOTIVASI MEMBAYAR ZAKAT DAN SOSIAL EKONOMI TERHADAP KESEDIAAN DOSEN UNIVERSITAS TRIDINANTI PALEMBANG DALAM MEMBAYAR ZAKAT PROFESI MELALUI PEMOTONGAN GAJI Frastuti, Melia; Oktavia, Deta Trinanti
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.172

Abstract

Abstract The problem of zakat in this country actually started from the low awareness of the muzakki (people who issue zakat) to do it and the low of public trust in the Amil Zakat Agency and the Zakat Institusion, even though any expertise and wok that is lawful, whether done alone or related to other parties, sucs as an employee, if thei income reach the nishab, then zakat must be issued. This study aims to see how the knowledge of zakat, motivation and social-economic on the willingness University of Tridinanti Palembang lecturers in paying professional zakat through salary deductions. The population in this study was 190 lecturers at the University of Tridinanti Palembang (UTP). The sampel technique used was purposive sample with the criteria of lecturers who had obtained lecturer certification, amounting to 121 people from 4 fakulties at UTP. The data analysis used is using multiple linear regressions analysis. The results of the study state that the knowledge of zakat, zakat motivation and social- economic have a positive.Key word: Zakat Profession, Knowledge of  Zakat, Motivation and Social-Economic
PERANAN KOMISARIS DAN DIREKSI BANK SYARIAH DALAM PENGELOLAAN DANA ZAKAT DAN ISR (ISLAMIC SOCIAL RESPONSIBILITY) DI INDONESIA Frastuti, Melia; Putra, Dimas Pratama; Effendi, Erfan
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.178

Abstract

Abstract     Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented.Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially. Keywords: Islamic Bank, Commissioners, Directors, Almsgiving and ISR
PENGARUH INFLASI DAN TINGKAT SUKU SBI TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERARGE YANG GO PUBLIC DI BURSA EFEK INDONESIA Mayasari, Veny
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.173

Abstract

Abstract The purpose of this research are to determine and analyse the influence of Inflation and SBI rate to Stock Price at Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange.The population used in this research are all Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange. The sampling technique is a census, so the sample size used was the entire population that 10 Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange. Method used in this research is quantitative research. According to the result of regression analysis find that:inflation have significance effects to Stock Price at Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange, SBI Rate have significance effects to Stock Price at Food and Beverage Manufacturing Company that go public in Indonesia Stock Exchange. (3)   Inflation, SBI Rate have significance effects to Stock Price at Food and Beverage Manufacturing Company that go public In Indonesia Stock ExchangeKeywords : Inflation, SBI Rate, and Stock Price.
PENGARUH PERENCANAAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PUBLIK PADA PEMERINTAH DAERAH PROVINSI RIAU Agustin, Neli
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.179

Abstract

ABSTRACTThis study aims to empirically examine the effect of budget planning and internal control on public accountability in the Riau Provincial Government. This study uses quantitative methods because it emphasizes the method of data analysis with statistical procedures. The type of data used in this study is primary data. Primary data obtained from the distribution of questionnaires distributed by researchers to respondents contained in SKPD of the Regional Government of Riau Province. The research sample is SKPD employees who work in the planning department as well as employees who are the internal audit team at the SKPD in the Riau Provincial Government. The statistical method uses Multiple Linear Regression Analysis. The results of this study indicate that budget planning and internal control have a positive and significant effect on public accountability in Riau province. Keywords: Employees, Budget Planning, Internal Control, Public Accountability
ANALISIS KEMANDIRIAN DAN KEMAMPUAN KEUANGAN DAERAH SERTA PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Royda, Royda; Riana, Dwi
Akuntansi dan Manajemen Vol 14, No 2 (2019): Akuntansi dan Manajemen
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jakmenpnp.14.2.174

Abstract

Abstract Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central goverment. However, in practice, there are still many areas that rely on the assistance central finance for their regional development. The purpose of this study was to determine the level of development of local independence and financial ability as well as effects on economic growth in regency and city in the Sumatera selatan Province year 2008-2018.this research takes place in regency and city in the sumatera selatan province. While the data used in this research is financial data and economic  growth 2008-2018 in the sumatera selatan province.Methods of data analysis in this study there are two kinds, the first is the ratio of local independence  and the ratio of local financial ability. Secondly, to investigate the influence of independent variables on the dependent variable used multiple linear regression analysis tool. According to analysis result have been obtained as follows. The ratio of local financial independence of regions indicated by the ratio of the average rate so low, still be between 0%-25%. According the ratio of local financial ability of regions  averages  between 0%-10% which is low. Local self-reliance has positive and significant on economic growth. Regional financial capability have positive but not significant effect on economic growth in regency and city in the sumatera selatan province.Key word: local goverment, local finance, local independence