rini frima | Politeknik Negeri Padang (original) (raw)
Papers by rini frima
Ilomata International Journal of Social Science, Oct 24, 2023
This study aims to determine how factors, namely the period of government, gender, government siz... more This study aims to determine how factors, namely the period of government, gender, government size, and capital expenditure, can affect the realization of the 2018-2021 government budget. This study used a saturated sample consisting of the entire population, namely all provinces in Indonesia for the 2018-2021 period, with a total of 34 provinces, so a sample of 136 was obtained. In this study, the data analysis methods used were descriptive statistics, multiple linear regression analysis, namely the standard effect model, fixed effect model, and random effect model, and hypothesis testing, namely the coefficient of determination test (R2), simultaneous test (F), and partial test (t). The data used are statements of financial position and budget realization reports obtained from the official BPK website, namely https://www.bpk.go.id/ihps. The data were analyzed using STATA v.16 software. Based on the test results, the research results obtained were that the variables of government period and gender did not affect the realization of provincial and local government budgets in Indonesia. Meanwhile, government size and capital expenditure variables affect the realization of provincial government budgets in Indonesia.
This study aims to determine the family environment and labor market considerations in choosing a... more This study aims to determine the family environment and labor market considerations in choosing a student's career to become a public accountant. This research is a research using a quantitative approach. The data collection method is the survey method where the questionnaire is distributed as a tool to obtain data. The population of this study were all students majoring in Accounting at the Padang State Polytechnic. The sampling technique used purposive sampling. The samples obtained were 163 respondents. The data analysis method used is multiple linear regression method using SPSS 26 software. The results of this study indicate that the family environment has no effect on the interest of accounting students to become public accountants. This means that in depth it is known that the family environment in the form of parental attention, encouragement from parents and the profession in the family does not affect the interest of accounting students to become public accountants. Labor market considerations have no effect on the interest of accounting students to become public accountants. This means that accounting students are described as more likely to choose public accounting as a career, not as an interest.
Salah satu faktor keberhasilan sebuah perusahaan adalah adanya sumber daya manusia berupa karyawa... more Salah satu faktor keberhasilan sebuah perusahaan adalah adanya sumber daya manusia berupa karyawan yang kompeten untuk dapat menghasilkan kinerja yang baik. Meningkatkanya kinerja karyawan dapat dilakukan dengan pemberian kompensasi baik finansial maupun non finansial. Penilitian ini bertujuan untuk mengetahui apakah kompensasi finansial dan non finansial berpengaruh terhadap kinerja karyawan dengan motivasi kerja sebagai variabel intervening. Populasi dari penelitian ini adalah seluruh karyawan BPR di Kota Payakumbuh. Penelitian ini dilakukan pada tahun 2021 dengan teknik pengumpulan data menggunakan kuesioner. Pengolahan data penelitian menggunakan metode analisis Structural Equation Modelling (SEM) dan analisis jalur dengan bantuan software Stata 16. Sampel penelitian sebanyak 37 responden dari total 58 karyawan BPR di Kota Payakumbuh. Hasil penelitian menunjukkan bahwa hanya kompensasi non finansial yang secara langsung mempengaruhi kinerja karyawan. Sementara itu, kompensasi finansial tidak berpengaruh terhadap kinerja karyawan. Hasil penelitian juga menunjukkan bahwa variabel motivasi kerja tidak berpengaruh terhadap kinerja karyawan. Kompensasi finansial dan non finansial jika dimediasi oleh variabel motivasi tidak berpengaruh terhadap kinerja karyawan BPR di Kota Payakumbuh. Pendahuluan Bank Perkreditan Rakyat (BPR) adalah salah satu lembaga perbankan yang melaksanakan kegiatan usaha secara konvensional atau berdasarkan prinsip syariah yang dalam kegiatannya tidak memberikan jasa dalam lalu lintas pembayaran. Fungsi utama dari BPR yaitu untuk menjalankan fungsi intermediasi atau perantara keuangan, yaitu mengumpulkan dana masyarakat dan menyalurkan kembali ke masyarakat baik dalam bentuk kredit atau dalam bentuk lainnya dengan tujuan mendorong kegiatan utsaha masyarakat. Dana terutama disalurkan pada usaha ritel dan kredit kecil. Dalam praktiknya, kegiatan BPR memang tidak seluas kegiatan pada bank umum karena BPR memang ditujukan sebagai institusi keuangan mikro. Oleh sebab itu, BPR identik sebagai bank yang melayani pengusaha mikro, kecil, dan menengah yang lokasinya tidak jauh dari jangkauan BPR (Aqsal Wisani, 2020). Pada Padek Jawapos yang ditulis oleh Selvia (2021), dikatakah bahwa "Kinerja PT BPR Suliki Gunung Mas, Total Aset Bertumbuh Double Digit". Total aset yang tercapai sebesar Rp36,93 miliar, realisasi kredit sebesar Rp31,41 miliar dan dana pihak ketiga sebanyak Rp23,73 miliar serta laba bersih usaha sebanyak Rp510 juta. Di tahun 2020, total aset mengalami pertumbuhan sebesar 11,01 persen dibandingkan total aset tahun 2019 yang lalu. Selain aset dan laba yang meningkat, BPR Suliki Gunung Mas juga beberapa kali meraih penghargaan Infobank Award dengan predikat berkinerja sangat bagus untuk kategori BPR beraset antara Rp25 miliar sampai dengan Rp50 miliar. Masih pada halaman Padekjawapos yang ditulis oleh Efison (2021), dikatakan bahwa "PT BPR Harau kembali memperkokoh dominasinya di Sumbar sebagai BPR dengan kinerja terbaik. Selain berhasil melambungkan asetnya menjadi Rp61,28 miliar, PT BPR Harau juga menempatkan diri sebagai BPR dengan margin terbesar di Sumbar dengan laba bersih usaha Rp1,62 miliar. Sementara itu realisasi kredit tercapai Rp57,67 miliar dan dana pihak ketiga sebanyak Rp66,21 miliar. Di tahun 2020 ini, total aset BPR Harau tumbuh sebesar 4,84 persen dibandingkan dengan realisasi aset di tahun 2019 lalu. Pertumbuhan PT BPR Harau di tahun 2020 memang sedikit melandai, namun seluruh indikator kinerja masih mampu bertumbuh positif. Dari hasil kinerja yang baik inilah yang selalu mendorong BPR Harau mendapatkan apresiasi dari berbagai pihak dan juga dua tahun belakangan ini BPR Harau mendapatkan penghargaan Infobank Award.
This study aims to examine the effect of investment decisions, funding and dividend policies on f... more This study aims to examine the effect of investment decisions, funding and dividend policies on firm value. The research was conducted at High Dividend Index (IHD) companies listed on the Indonesia Stock Exchange in 2021. The research method used is descriptive verification. The data collected is secondary data, namely data regarding investment decisions, funding, dividend policies and company values available from 2017 to 2021. Data obtained from the official website of the Indonesia Stock Exchange and the company's official website. The data analysis method used is panel data regression analysis. The results of the study show that investment decisions have no effect on firm value, funding decisions have an effect on firm value, dividend policy has an effect on IHD company value on the IDX in 2017-2021. Then, simultaneously, investment decision variables measured using Total Asset Growth (TAG), funding decision variables measured using the Dept to Equity Ratio (DER) and dividend policy variables measured using the Dividend Payout Ratio (DPR) have an effect on measured company value using Price Book Value (PBV).
Jurnal Akuntansi Keuangan dan Bisnis
This research evaluates the online learning system that has been carried out by the accounting de... more This research evaluates the online learning system that has been carried out by the accounting department of PNP. Lecturers and students of the accounting department of PNP become the subject of this research. This research used a descriptive qualitative approach where the data collected through questionnaires and Forum Group Discussion (FGD). The results showed that 18% of students do not have a PC/laptop. This situation makes the students difficult to take online learning because they have to take computer application courses every semester. Hence, there are 9% of students who lived in remote areas, which requires them to find internet network spots that are far from their house. This research found that students like the asynchronous learning system better than the synchronous learning system. About 15.8% of lecturers in the Accounting Department of PNP feels that it is hard to prepare teaching materials for online learning. And 21.1% of lecturers also have a problem with using t...
Akuntansi dan Manajemen
Distance learning is a learning method that does not have space and time limitations. Currently, ... more Distance learning is a learning method that does not have space and time limitations. Currently, education in Indonesia applies distance learning to maintain the continuity of educational activities during the Covid 19 pandemic. Various literatures have discussed the difficulties and obstacles faced by secondary education students. This study aims to analyze the difficulties and obstacles faced by vocational education students for intermediate financial accounting 1. In addition, an analysis is also carried out on the need for Intermediate Financial Accounting 1 teaching modules as supporting learning resources when implementing distance learning. This study uses a descriptive quantitative approach. The respondents are the students of D3 study program who have participated in distance learning activities. Based on the analysis, it is known that distance learning activities for intermediate financial accounting 1 utilize various internet-based learning and conference applications, ex...
Prosiding Seminar Nasional Terapan Riset Inovatif (SENTRINOV), Nov 29, 2021
Jurnal Ilmiah Poli Bisnis, Nov 1, 2021
This study describe the perception of beginner investors on corporate reputation using the Corpor... more This study describe the perception of beginner investors on corporate reputation using the Corporate Reputation Quotient (CRQ). The CRQ used is 10 dimensions with a total indicators of 44 question items using a Likert scale. The survey was conducted using an electronic questionnaire to 49 PNP Accounting Department students who have become investors on the Indonesia Stock Exchange (IDX) in 2021. The results of data processing show that the majority of beginner investors in PNP are women with an investment age of less than six months and an investment value of under Rp. 500,000. Data processing of investor perceptions of corporate reputation shows that financial performance indicators which include profitability, total assets, growth and risk are the most important factors considered by beginner investors in Indonesia. Followed by the factor of Corporate Social responsibility (CSR) in second place, which includes; ethics, and responsibility to the environment. The third position is the company's leadership, covering various factors of the company's internal resources. The two lowest factors in this survey are occupied by emotional attractiveness and company credibility. Both of these factors are related to the emotional attachment of investors to the company and the role of the company's communication with investors.
Jurnal Ilmiah Poli Bisnis, Nov 1, 2021
This study describe the perception of beginner investors on corporate reputation using the Corpor... more This study describe the perception of beginner investors on corporate reputation using the Corporate Reputation Quotient (CRQ). The CRQ used is 10 dimensions with a total indicators of 44 question items using a Likert scale. The survey was conducted using an electronic questionnaire to 49 PNP Accounting Department students who have become investors on the Indonesia Stock Exchange (IDX) in 2021. The results of data processing show that the majority of beginner investors in PNP are women with an investment age of less than six months and an investment value of under Rp. 500,000. Data processing of investor perceptions of corporate reputation shows that financial performance indicators which include profitability, total assets, growth and risk are the most important factors considered by beginner investors in Indonesia. Followed by the factor of Corporate Social responsibility (CSR) in second place, which includes; ethics, and responsibility to the environment. The third position is the company's leadership, covering various factors of the company's internal resources. The two lowest factors in this survey are occupied by emotional attractiveness and company credibility. Both of these factors are related to the emotional attachment of investors to the company and the role of the company's communication with investors.
Akuntansi dan Manajemen
Penelitian ini menganalisa tingkat pendidikan pemilik, penggunaan informasi akuntansi manajemen t... more 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...
This study aims to design an accounting information system application in AA Cempaka Auto Service... more This study aims to design an accounting information system application in AA Cempaka Auto Service workshop. Case study used as research approach. The application design process begins with studying the forms and reports that are required by the workshop business i.e purchasing form, sales form, general journal form, vehicle service record, debt payment and receivables. Required reports consist of transaction journal records, general ledger, balance sheet, income statement, balance sheet, inventory position, and vehicle service record. Application development stage using Microsoft Access 2007 software and VBA facilities for automation of journal posting and inventory cost calculation based on moving average method. The next step is to test the application to get sufficient confidence in transaction processing by comparing the results of the processing with the manual calculations performed. The implementation process is carried out by converting the initial data on the conversion dat...
Lingkungan bisinis yang terus berubah seiiring dengan kemajuan teknologi saat ini mengharuskan pa... more Lingkungan bisinis yang terus berubah seiiring dengan kemajuan teknologi saat ini mengharuskan para manajer untuk mampu beradaptasi dengan perubahan tersebut. Perubahan lingkungan bisnis dihadapi oleh semua perusahaan baik skala besar maupun skala mikro, kecil dan menengah. Untuk memenangkan persaingan manajer memerlukan informasi yang relevan dan tepat waktu untuk mengambil keputusan bisnis. Untuk dapat memanfaatkan informasi bisnis yang ada manajer harus memiliki kapasitas dan kemampuan yang memadai. Penelitian ini menganalisa penggunaan informasi akuntansi 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 sederhana. Variable yang diteliti adalah tingkat pendidikan manajer UMKM dan informasi akuntansi. Sampel yang digunakan dalam penelitian ini adalah UMKM dengan klaster Kecil dan Menengah di Kota Padang. Sampel dalam peneli...
ABSTRAK Perusahaan perlu mengetahui kontribusi laba yang dihasilkan oleh setiap wilayah pemasaran... more ABSTRAK Perusahaan perlu mengetahui kontribusi laba yang dihasilkan oleh setiap wilayah pemasaran yang dimiliki. Untuk mengetahui kontribusi laba dari masing-masing wilayah pemasaran, maka perlu dibuat laporan laba rugi dengan pendekatan laba rugi segmen (segmented reporting) per wilayah pemasaran. Segmented reporting memuat informasi tentang jumlah penjualan dan biaya-biaya tertentu per wilayah pemasaran. Adapun tujuan dari penelitian ini adalah untuk mengetahui kontribusi laba yang dihasilkan oleh masing-masing wilayah pemasaran pada Anandia Bakery Bulan April Tahun 2017. Penelitian ini menggunakan metode variable costing, yaitu untuk menentukan harga pokok produksi berdasarkan biaya-biaya variabel saja. Hasil dari penelitian ini menyatakan semua wilayah pemasaran yang dimiliki Anandia Bakery pada Bulan April Tahun 2017 menguntungkan. Hal ini dibuktikan dengan persentase rasio margin segmen per wilayah pemasaran yang besar yaitu, diatas 40%. Semakin besar rasio margin yang dihasil...
Proceedings of the Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCNITY, 2 November 2019, Padang, West Sumatra, Indonesia, 2020
This action research aimed to see how the Lesson Study implemented in Vocational Higher Education... more This action research aimed to see how the Lesson Study implemented in Vocational Higher Education. It was designed to be carried out in 2 cycles, while each cycle includes planning (plan), implementation (do) and reflection (see). Lesson Study (LS) was an alternative guide for the lecturer to teach professionally through collaborative and ongoing activities. The principle of collaboration would facilitate lecturers to build effective and efficient learning communities. Financial Management course was chosen as the courses implementing Lesson Study. The research was conducted from August 2019 until October 2019. This course was offered to students of Diploma 4 semester 5 or the third years of the Accounting Department of the Politeknik Negeri Padang. The scope of this course included a study of financial management concepts, calculating and reporting cost calculations and producing cost information which was covering concepts of corporate financial activities and applied the theoretical concepts of financial activity in corporate decision making and analyzing financial statements. Based on the results of research conducted in the first cycle and second cycle there was an increase in the performance of lecturers in carrying out lectures and gave a very good impact. Students were enthusiastic to learn through Lesson Study.
Ilomata International Journal of Social Science, Oct 24, 2023
This study aims to determine how factors, namely the period of government, gender, government siz... more This study aims to determine how factors, namely the period of government, gender, government size, and capital expenditure, can affect the realization of the 2018-2021 government budget. This study used a saturated sample consisting of the entire population, namely all provinces in Indonesia for the 2018-2021 period, with a total of 34 provinces, so a sample of 136 was obtained. In this study, the data analysis methods used were descriptive statistics, multiple linear regression analysis, namely the standard effect model, fixed effect model, and random effect model, and hypothesis testing, namely the coefficient of determination test (R2), simultaneous test (F), and partial test (t). The data used are statements of financial position and budget realization reports obtained from the official BPK website, namely https://www.bpk.go.id/ihps. The data were analyzed using STATA v.16 software. Based on the test results, the research results obtained were that the variables of government period and gender did not affect the realization of provincial and local government budgets in Indonesia. Meanwhile, government size and capital expenditure variables affect the realization of provincial government budgets in Indonesia.
This study aims to determine the family environment and labor market considerations in choosing a... more This study aims to determine the family environment and labor market considerations in choosing a student's career to become a public accountant. This research is a research using a quantitative approach. The data collection method is the survey method where the questionnaire is distributed as a tool to obtain data. The population of this study were all students majoring in Accounting at the Padang State Polytechnic. The sampling technique used purposive sampling. The samples obtained were 163 respondents. The data analysis method used is multiple linear regression method using SPSS 26 software. The results of this study indicate that the family environment has no effect on the interest of accounting students to become public accountants. This means that in depth it is known that the family environment in the form of parental attention, encouragement from parents and the profession in the family does not affect the interest of accounting students to become public accountants. Labor market considerations have no effect on the interest of accounting students to become public accountants. This means that accounting students are described as more likely to choose public accounting as a career, not as an interest.
Salah satu faktor keberhasilan sebuah perusahaan adalah adanya sumber daya manusia berupa karyawa... more Salah satu faktor keberhasilan sebuah perusahaan adalah adanya sumber daya manusia berupa karyawan yang kompeten untuk dapat menghasilkan kinerja yang baik. Meningkatkanya kinerja karyawan dapat dilakukan dengan pemberian kompensasi baik finansial maupun non finansial. Penilitian ini bertujuan untuk mengetahui apakah kompensasi finansial dan non finansial berpengaruh terhadap kinerja karyawan dengan motivasi kerja sebagai variabel intervening. Populasi dari penelitian ini adalah seluruh karyawan BPR di Kota Payakumbuh. Penelitian ini dilakukan pada tahun 2021 dengan teknik pengumpulan data menggunakan kuesioner. Pengolahan data penelitian menggunakan metode analisis Structural Equation Modelling (SEM) dan analisis jalur dengan bantuan software Stata 16. Sampel penelitian sebanyak 37 responden dari total 58 karyawan BPR di Kota Payakumbuh. Hasil penelitian menunjukkan bahwa hanya kompensasi non finansial yang secara langsung mempengaruhi kinerja karyawan. Sementara itu, kompensasi finansial tidak berpengaruh terhadap kinerja karyawan. Hasil penelitian juga menunjukkan bahwa variabel motivasi kerja tidak berpengaruh terhadap kinerja karyawan. Kompensasi finansial dan non finansial jika dimediasi oleh variabel motivasi tidak berpengaruh terhadap kinerja karyawan BPR di Kota Payakumbuh. Pendahuluan Bank Perkreditan Rakyat (BPR) adalah salah satu lembaga perbankan yang melaksanakan kegiatan usaha secara konvensional atau berdasarkan prinsip syariah yang dalam kegiatannya tidak memberikan jasa dalam lalu lintas pembayaran. Fungsi utama dari BPR yaitu untuk menjalankan fungsi intermediasi atau perantara keuangan, yaitu mengumpulkan dana masyarakat dan menyalurkan kembali ke masyarakat baik dalam bentuk kredit atau dalam bentuk lainnya dengan tujuan mendorong kegiatan utsaha masyarakat. Dana terutama disalurkan pada usaha ritel dan kredit kecil. Dalam praktiknya, kegiatan BPR memang tidak seluas kegiatan pada bank umum karena BPR memang ditujukan sebagai institusi keuangan mikro. Oleh sebab itu, BPR identik sebagai bank yang melayani pengusaha mikro, kecil, dan menengah yang lokasinya tidak jauh dari jangkauan BPR (Aqsal Wisani, 2020). Pada Padek Jawapos yang ditulis oleh Selvia (2021), dikatakah bahwa "Kinerja PT BPR Suliki Gunung Mas, Total Aset Bertumbuh Double Digit". Total aset yang tercapai sebesar Rp36,93 miliar, realisasi kredit sebesar Rp31,41 miliar dan dana pihak ketiga sebanyak Rp23,73 miliar serta laba bersih usaha sebanyak Rp510 juta. Di tahun 2020, total aset mengalami pertumbuhan sebesar 11,01 persen dibandingkan total aset tahun 2019 yang lalu. Selain aset dan laba yang meningkat, BPR Suliki Gunung Mas juga beberapa kali meraih penghargaan Infobank Award dengan predikat berkinerja sangat bagus untuk kategori BPR beraset antara Rp25 miliar sampai dengan Rp50 miliar. Masih pada halaman Padekjawapos yang ditulis oleh Efison (2021), dikatakan bahwa "PT BPR Harau kembali memperkokoh dominasinya di Sumbar sebagai BPR dengan kinerja terbaik. Selain berhasil melambungkan asetnya menjadi Rp61,28 miliar, PT BPR Harau juga menempatkan diri sebagai BPR dengan margin terbesar di Sumbar dengan laba bersih usaha Rp1,62 miliar. Sementara itu realisasi kredit tercapai Rp57,67 miliar dan dana pihak ketiga sebanyak Rp66,21 miliar. Di tahun 2020 ini, total aset BPR Harau tumbuh sebesar 4,84 persen dibandingkan dengan realisasi aset di tahun 2019 lalu. Pertumbuhan PT BPR Harau di tahun 2020 memang sedikit melandai, namun seluruh indikator kinerja masih mampu bertumbuh positif. Dari hasil kinerja yang baik inilah yang selalu mendorong BPR Harau mendapatkan apresiasi dari berbagai pihak dan juga dua tahun belakangan ini BPR Harau mendapatkan penghargaan Infobank Award.
This study aims to examine the effect of investment decisions, funding and dividend policies on f... more This study aims to examine the effect of investment decisions, funding and dividend policies on firm value. The research was conducted at High Dividend Index (IHD) companies listed on the Indonesia Stock Exchange in 2021. The research method used is descriptive verification. The data collected is secondary data, namely data regarding investment decisions, funding, dividend policies and company values available from 2017 to 2021. Data obtained from the official website of the Indonesia Stock Exchange and the company's official website. The data analysis method used is panel data regression analysis. The results of the study show that investment decisions have no effect on firm value, funding decisions have an effect on firm value, dividend policy has an effect on IHD company value on the IDX in 2017-2021. Then, simultaneously, investment decision variables measured using Total Asset Growth (TAG), funding decision variables measured using the Dept to Equity Ratio (DER) and dividend policy variables measured using the Dividend Payout Ratio (DPR) have an effect on measured company value using Price Book Value (PBV).
Jurnal Akuntansi Keuangan dan Bisnis
This research evaluates the online learning system that has been carried out by the accounting de... more This research evaluates the online learning system that has been carried out by the accounting department of PNP. Lecturers and students of the accounting department of PNP become the subject of this research. This research used a descriptive qualitative approach where the data collected through questionnaires and Forum Group Discussion (FGD). The results showed that 18% of students do not have a PC/laptop. This situation makes the students difficult to take online learning because they have to take computer application courses every semester. Hence, there are 9% of students who lived in remote areas, which requires them to find internet network spots that are far from their house. This research found that students like the asynchronous learning system better than the synchronous learning system. About 15.8% of lecturers in the Accounting Department of PNP feels that it is hard to prepare teaching materials for online learning. And 21.1% of lecturers also have a problem with using t...
Akuntansi dan Manajemen
Distance learning is a learning method that does not have space and time limitations. Currently, ... more Distance learning is a learning method that does not have space and time limitations. Currently, education in Indonesia applies distance learning to maintain the continuity of educational activities during the Covid 19 pandemic. Various literatures have discussed the difficulties and obstacles faced by secondary education students. This study aims to analyze the difficulties and obstacles faced by vocational education students for intermediate financial accounting 1. In addition, an analysis is also carried out on the need for Intermediate Financial Accounting 1 teaching modules as supporting learning resources when implementing distance learning. This study uses a descriptive quantitative approach. The respondents are the students of D3 study program who have participated in distance learning activities. Based on the analysis, it is known that distance learning activities for intermediate financial accounting 1 utilize various internet-based learning and conference applications, ex...
Prosiding Seminar Nasional Terapan Riset Inovatif (SENTRINOV), Nov 29, 2021
Jurnal Ilmiah Poli Bisnis, Nov 1, 2021
This study describe the perception of beginner investors on corporate reputation using the Corpor... more This study describe the perception of beginner investors on corporate reputation using the Corporate Reputation Quotient (CRQ). The CRQ used is 10 dimensions with a total indicators of 44 question items using a Likert scale. The survey was conducted using an electronic questionnaire to 49 PNP Accounting Department students who have become investors on the Indonesia Stock Exchange (IDX) in 2021. The results of data processing show that the majority of beginner investors in PNP are women with an investment age of less than six months and an investment value of under Rp. 500,000. Data processing of investor perceptions of corporate reputation shows that financial performance indicators which include profitability, total assets, growth and risk are the most important factors considered by beginner investors in Indonesia. Followed by the factor of Corporate Social responsibility (CSR) in second place, which includes; ethics, and responsibility to the environment. The third position is the company's leadership, covering various factors of the company's internal resources. The two lowest factors in this survey are occupied by emotional attractiveness and company credibility. Both of these factors are related to the emotional attachment of investors to the company and the role of the company's communication with investors.
Jurnal Ilmiah Poli Bisnis, Nov 1, 2021
This study describe the perception of beginner investors on corporate reputation using the Corpor... more This study describe the perception of beginner investors on corporate reputation using the Corporate Reputation Quotient (CRQ). The CRQ used is 10 dimensions with a total indicators of 44 question items using a Likert scale. The survey was conducted using an electronic questionnaire to 49 PNP Accounting Department students who have become investors on the Indonesia Stock Exchange (IDX) in 2021. The results of data processing show that the majority of beginner investors in PNP are women with an investment age of less than six months and an investment value of under Rp. 500,000. Data processing of investor perceptions of corporate reputation shows that financial performance indicators which include profitability, total assets, growth and risk are the most important factors considered by beginner investors in Indonesia. Followed by the factor of Corporate Social responsibility (CSR) in second place, which includes; ethics, and responsibility to the environment. The third position is the company's leadership, covering various factors of the company's internal resources. The two lowest factors in this survey are occupied by emotional attractiveness and company credibility. Both of these factors are related to the emotional attachment of investors to the company and the role of the company's communication with investors.
Akuntansi dan Manajemen
Penelitian ini menganalisa tingkat pendidikan pemilik, penggunaan informasi akuntansi manajemen t... more 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...
This study aims to design an accounting information system application in AA Cempaka Auto Service... more This study aims to design an accounting information system application in AA Cempaka Auto Service workshop. Case study used as research approach. The application design process begins with studying the forms and reports that are required by the workshop business i.e purchasing form, sales form, general journal form, vehicle service record, debt payment and receivables. Required reports consist of transaction journal records, general ledger, balance sheet, income statement, balance sheet, inventory position, and vehicle service record. Application development stage using Microsoft Access 2007 software and VBA facilities for automation of journal posting and inventory cost calculation based on moving average method. The next step is to test the application to get sufficient confidence in transaction processing by comparing the results of the processing with the manual calculations performed. The implementation process is carried out by converting the initial data on the conversion dat...
Lingkungan bisinis yang terus berubah seiiring dengan kemajuan teknologi saat ini mengharuskan pa... more Lingkungan bisinis yang terus berubah seiiring dengan kemajuan teknologi saat ini mengharuskan para manajer untuk mampu beradaptasi dengan perubahan tersebut. Perubahan lingkungan bisnis dihadapi oleh semua perusahaan baik skala besar maupun skala mikro, kecil dan menengah. Untuk memenangkan persaingan manajer memerlukan informasi yang relevan dan tepat waktu untuk mengambil keputusan bisnis. Untuk dapat memanfaatkan informasi bisnis yang ada manajer harus memiliki kapasitas dan kemampuan yang memadai. Penelitian ini menganalisa penggunaan informasi akuntansi 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 sederhana. Variable yang diteliti adalah tingkat pendidikan manajer UMKM dan informasi akuntansi. Sampel yang digunakan dalam penelitian ini adalah UMKM dengan klaster Kecil dan Menengah di Kota Padang. Sampel dalam peneli...
ABSTRAK Perusahaan perlu mengetahui kontribusi laba yang dihasilkan oleh setiap wilayah pemasaran... more ABSTRAK Perusahaan perlu mengetahui kontribusi laba yang dihasilkan oleh setiap wilayah pemasaran yang dimiliki. Untuk mengetahui kontribusi laba dari masing-masing wilayah pemasaran, maka perlu dibuat laporan laba rugi dengan pendekatan laba rugi segmen (segmented reporting) per wilayah pemasaran. Segmented reporting memuat informasi tentang jumlah penjualan dan biaya-biaya tertentu per wilayah pemasaran. Adapun tujuan dari penelitian ini adalah untuk mengetahui kontribusi laba yang dihasilkan oleh masing-masing wilayah pemasaran pada Anandia Bakery Bulan April Tahun 2017. Penelitian ini menggunakan metode variable costing, yaitu untuk menentukan harga pokok produksi berdasarkan biaya-biaya variabel saja. Hasil dari penelitian ini menyatakan semua wilayah pemasaran yang dimiliki Anandia Bakery pada Bulan April Tahun 2017 menguntungkan. Hal ini dibuktikan dengan persentase rasio margin segmen per wilayah pemasaran yang besar yaitu, diatas 40%. Semakin besar rasio margin yang dihasil...
Proceedings of the Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCNITY, 2 November 2019, Padang, West Sumatra, Indonesia, 2020
This action research aimed to see how the Lesson Study implemented in Vocational Higher Education... more This action research aimed to see how the Lesson Study implemented in Vocational Higher Education. It was designed to be carried out in 2 cycles, while each cycle includes planning (plan), implementation (do) and reflection (see). Lesson Study (LS) was an alternative guide for the lecturer to teach professionally through collaborative and ongoing activities. The principle of collaboration would facilitate lecturers to build effective and efficient learning communities. Financial Management course was chosen as the courses implementing Lesson Study. The research was conducted from August 2019 until October 2019. This course was offered to students of Diploma 4 semester 5 or the third years of the Accounting Department of the Politeknik Negeri Padang. The scope of this course included a study of financial management concepts, calculating and reporting cost calculations and producing cost information which was covering concepts of corporate financial activities and applied the theoretical concepts of financial activity in corporate decision making and analyzing financial statements. Based on the results of research conducted in the first cycle and second cycle there was an increase in the performance of lecturers in carrying out lectures and gave a very good impact. Students were enthusiastic to learn through Lesson Study.