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All Journal JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Raflesia Akuntansi Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Karimah Tauhid Jurnal Akademi Akuntansi Indonesia Padang
Melani, Maria Magdalena
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Sukabumi) Melani, Maria Magdalena; Susanti, Lusi
Jurnal Akunida Vol. 4 No. 1 (2018): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (922.728 KB) | DOI: 10.30997/jakd.v4i1.1389

Abstract

Kepatuhan wajib pajak dalam membayar pajak merupakan posisi strategis dalam hal peningkatan penerimaan pajak, akan tetapi pada kenyataannya masih terdapat wajib pajak yang sengaja melakukan kecurngan sehingga menyebaabkan timbulnya tunggakan pajak. Teknik pengambilan sampel menggunakan simple random sampling, dengan menggunakan rumus slovin sehingga didapat 100 responden dalam penelitian. Pengumpulan data menggunakan teknik survey dengan melakukan penyebaran kuesioner. Pengujian dan analisis data menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 20 for windows. Semua intrumen dalam penelitian ini valid dan reliabel, serta model yang digunakan layak untuk menjelaskan varibel kepatuhan wajib pajak. Hasil analisis dan pengujian hipotesis yang dilakukan menunjukan bahwa kesadaran wajib pajak, sanksi pajak dan pelayaanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak baik secara simultan maupun parsial. Besarnya kontribusi dalam penelitian ini sebesar 61 persen.
PENGARUH EFESIENSI, EFEKTIFITAS ASSETS TERHADAP LEVERAGE DAN DAMPAKNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2009-2014 Melani, Maria Magdalena
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.206 KB) | DOI: 10.30997/jakd.v3i2.988

Abstract

This research is aims to analyze the influence of efficiency, effektiveness of assets on leverage and its impact on stock returns on coal mining sector companies listed on the stock exchange Indonesia period 2009-2014. This research used purposive sampling method and obtain research samples as many as 9 companies doing an IPO on the Stock Exchange. Methods of analysis of research data using descriptive statistics for the description of the object of research, simultaneous test methods ( F test ) to assess the assumptions of multiple regression equations, and to test hypotheses using sub model of structure 1 test and sub model of structure 2 test. The test results showed simultaneous NPM, TATO, and DER has a significant effect on stock exchange. In Partial NPM significant positive effect on stock exchange, DER significant negative effect on stock exchange, and NPM significant negative effect on DER.Keywords : Stock Exchange, Debt of Equity Ratio, Net Profit Margin, and Total Asset Turn Over
ANALISIS BIAYA PEMELIHARAAN ALAT-ALAT PRODUKSI DENGAN PENDEKATAN TPM (TOTAL PRODUCTIVE MAINTENANCE) ( Studi Kasus Di PT. Kalbe Milko Indonesia) Palah , Ahmad Miptahul; Setiawan, Ade Budi; Melani, Maria Magdalena
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1687

Abstract

Machine maintenance costs are costs incurred by the company in an effort to maintain and maintain the machine so that it can function according to the company's plan. Sources of data used in this study are primary data and secondary data, namely the data obtained directly include company documents. The data used in this study where the authors include data related to the maintenance costs of production equipment. This study aims to analyze the maintenance costs of production equipment with the TPM (Total Productive Maintenance) approach at PT. Kalbe Milko Indonesia. Based on the results of the analysis, it shows that the cost of maintaining production equipment after the implementation of TPM for the 2019 period, the efficiency value of all machines is -5.63%, still not efficient where the realization of costs is still greater than the budget, with a difference of (Rp, 56.352.105,00). And for the 2020 period, the imposition of maintenance costs on production equipment resulted in an efficient value of 17.25%, which resulted in an efficiency value of Rp, 172.544.859,56 TPM is good enough. The factors that cause costing before and after the implementation of TPM are five factors, namely human factors, material factors, machine factors, method factors and environmental factors. Keywords : Analysis of maintenance costs, Total productive maintenance, Cost efficiency.
Pengaruh Penerapan Standar Akuntansi Pemerintah, Keterandalan, dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Zahroh, Siti; Kusuma, Indra Cahya; Melani, Maria Magdalena
Karimah Tauhid Vol. 3 No. 3 (2024): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v3i3.12583

Abstract

Penelitian ini dilakukan untuk memahami pengaruh standar akuntansi pemerintahan, kredibilitas pemerintah, dan sistem pengendalian internal terhadap kualitas pelaporan keuangan. Penelitian ini menggunakan metode kuantitatif kausal dan pengambilan sampel dilakukan dengan teknik sebagai berikut: Purposive sampling. Berdasarkan penelitian ini, variabel implementasi SAP berpengaruh secara simultan dan parsial terhadap kualitas pelaporan keuangan, variabel keandalan berpengaruh secara simultan dan parsial terhadap kualitas pelaporan keuangan, dan SPIP berpengaruh secara simultan dan parsial terhadap kualitas pelaporan keuangan, kemudian variabel keterandalan berpengaruh secara simultan dan parsial terhadap kualitas laporan keuangan, dan SPIP berpengaruh secara simultan dan parsial terhadap kaulitas laporan keuangan. Penelitian ini hanya dilakukan di 30 OPD Kota Bogor.
The Effect Of Asset Structure, Sales Growth, And Profitability On Capital Structure In Property And Real Estate Sub-Sector Companies Listed On The Indonesia Stock Exchange (2019-2023) Irwanda, Resa; Kusuma, Indra Cahya; Melani, Maria Magdalena
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2673

Abstract

This research aims to determine and analyze the influence of asset structure, sales growth and profitability on capital structure. The population in this research are property and real estate sub-sector companies listed on the Indonesian Stock Exchange (2019-2023). The sample for this research was 9 companies. The sampling technique used was purposive sampling. The data collection technique in this research uses documentation techniques in the form of company financial report data. Data were analyzed using descriptive statistics with multiple linear regression analysis by first testing variables from company characteristics. The results of this research show that asset structure, sales growth and profitability have a positive and significant influence on capital structure.   Keywords: assets, profitability, sales, capital
Analisis Pengukuran Kinerja Perusahaan Menggunakan Pendekatan Balancedd Scorecard Pada PDAM Tirta Jaya Mandiri Kabupaten Sukabumi Agustina, Eneng Wina; Mukmin, Mas Nur; Melani, Maria Magdalena
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 4 No 1 (2024): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v4i1.643

Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja Pdam Tirta Jaya Mandiri Kabupaten Sukabumi dalam keseluruhan perspektif Balanced Scorecard. Data yang di gunakan dalam penelitian ini diantaranya. laporan keuangan tahun 2019-2021, data pelanggan, data karyawan dan data pendukung lainnya. Analisis Data dalam penelitian. ini  menggunakan metode deskriptif kuantitatif triangulasi. Hasil penelitian ini menunjukan kinerja dari masing-masing perspektif, pada perspektif keuangan menunjukan kinerja kurang baik, perspektif pelanggan menunjukan kinerja cukup baik, perspektif, proses bisnis internal menunjukan kinerja kurang baik, dan Perspektif pembelajaran dan pertumbuhan menunjukan kinerja yang baik. Rata-rata skor yang diperoleh sebesar 0,29, merupakan 5 skor dari 16 indikator yang digunakan. Hal ini menunjukan bahwa kinerja pdam tirta jaya mandiri secara keseluruhan diukur dengan menggunakan” metode balanced scorecard periode 2019-2021 dikategorikan dalam kriteria ”Cukup” karena terletak pada daerah antara 0-0,6. Sehingga perusahaan dapat mempertahankan indikator dari keempat perspektif yang sudah dalam kategori “Baik” dan meningkatkan beberapa indikator kinerja perusahaan yang masih “Kurang”. Seperti Return On Asset, Current Ratio, Long-Term Debt To Asset, Akuisisi Pelanggan dan Proses Operasi.
ANALISIS LAPORAN KEUANGAN BERDASARKAN RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO RENTABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM BMT EL DANA MANFAAT BANDUNG PERIODE 2017 -2020 Bahari, Kintan Rizki; Afif, M. Nur; Melani, Maria Magdalena
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1895

Abstract

A cooperative is a business entity consisting of individuals or legal entities, which carries out its activities by following cooperative principles and functions as a community economic movement that prioritises family principles. Cooperatives are a type of organisation that aims to achieve certain goals in order to meet the interests of its members. Evaluation of the performance of a cooperative or company is carried out to provide a basis for decision making, both by internal and external parties. Evaluation of good financial performance can be done by analysing the results that show a percentage in accordance with predetermined standards. To assess financial performance, a tool or method is needed that allows cooperative management to carry out its duties and responsibilities properly, and in accordance with the objectives of the cooperative in general. The tool used in this analysis is Ratio Analysis, which includes Liquidity Ratio, Solvency Ratio, and Rentability Ratio. This research utilises data from the cooperative's financial statements, including the balance sheet, income statement, and cash flow statement from the period 2017 to 2020, with a quantitative descriptive approach. The analysis technique applied is trend or tendency analysis. Data were collected through survey techniques, which included observation, documentation, and interviews. The purpose of this analysis is to describe or describe the results of the cooperative's financial statements, so as to better evaluate the cooperative's financial performance. Keywords : financial statements, ratio analysis, liquidity ratios, solvency ratios, profitability ratios, and financial performance.
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak dalam Pembayaran PBB di Kecamatan Cigombong Anur, Aulia Sari; Kusuma, Indra Cahya; Melani, Maria Magdalena
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/6d7gj808

Abstract

This study intends to analyze the impact of awareness, sanctions and knowledge on PBB payment compliance. Taxpayer compliance is very important to support regional development financing and community welfare. This study uses a quantitative type of study through survey techniques among the people of the Cigombong area who have UN obligations. The collected information was analyzed using multiple regression to test the influence of each variable on compliance with paying levies.  The study results illustrate that awareness has a positive impact on PBB compliance, sanctions have a negative impact on PBB compliance and knowledge has no impact on PBB compliance. Meanwhile, testing simultaneously shows that awareness, sanctions and knowledge have a positive impact on PBB compliance
Performance Measurement Analysis of Athallah Primary Clinic Using Balanced Scorecard Method Approach Zibran, Muhamad Haikal; Setiawan, Ade Budi; Melani, Maria Magdalena
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2781

Abstract

Performance measurement has always been a benchmark for business success, including the type of health service business at Athallah Pratama Clinic. This study uses quantitative descriptive analysis. The aim of this research is to measure performance at the Klinik Pratama Athallah with the concept of a Balanced Scorecard approach from four perspectives, namely: financial perspective, customer perspective, internal business process perspective and growth and learning perspective. The data analysis method used is comparative analysis, namely by comparing the performance measurements that have been achieved by Klinik Pratama Athallah with the performance measurements that have been achieved using the Balanced Scorecard method approach with the total score. It is hoped that the results of this research will mean that Klinik Pratama Athallah can implement performance measurement using the Balanced Scorecard method approach because the large score can show "Good" results over a period of 2 years.
Analisis Perlakuan Akuntansi Atas Produk Rusak Galon 19L Pada PT. Aqua Golden Mississipi Babakanpari Mevia, Tasya Arta; Afif, M.Nur; Melani, Maria Magdalena; Anwar, Saepul
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.442

Abstract

Analyzing the accounting for damaged products is important for the Company to calculate the cost of production. The purpose of this research is to determine the recording and calculation of production costs, determine the causes of damaged products, and calculate the accounting treatment for damaged products when determining the production costs of 19L gallons at PT. Aqua Golden Mississippi Babakanpari. The research method used is descriptive with a quantitative approach. Data collection methods include interviews, field observations, and documentation. The data analysis technique uses a full costing approach, process costing method, and determining the cost of production. These findings explain the production costs set by PT. Aqua Golden Mississipi Babakanpari Rp. 15,383,945,347,-. The total loss of damaged products was IDR. 2,631,937,174,- recorded as controlling factory overhead costs.
Co-Authors Ade Budi Setiawan Afif, M Nur Agustina, Eneng Wina Anur, Aulia Sari Bahari, Kintan Rizki Efendi, Novia Firmansyah Firmansyah Indra Cahya Kusuma Irwanda, Resa Lusi Susanti, Lusi Mas Nur Mukmin Mevia, Tasya Arta Palah , Ahmad Miptahul Putri, Azizah Syafira Saepul Anwar Zahroh, Siti Zibran, Muhamad Haikal