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Journal : jamer

Analisis Perbandingan Kinerja Investasi Portofolio Pasar Modal Syariah Dengan Pasar Modal Konvensional (Studi Kasus Pada Jakarta Islamic Index dan IDX30) Siti Wardani Bakri Katti; Mutmainah Mutmainah
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.754 KB) | DOI: 10.33319/jamer.v1i1.19

Abstract

Abstract— The general difference between conventional capital markets and Islamic capital markets can see in the instruments and transactio mechanism, while the difference of Sharia stock index value with conventional stock index value lies in the criteria of the issuer’s shares that must meet the basic principles of sharia. The aim of this research is 1) to know average difference of return between Jakarta Islamic Index (JII) with IDX30 in bullish and bearish period, 2) to know the difference of return between Jakarta Islamic Index (JII) with IDX30 in bullish and bearish period through Sharpe Index approach. The research type is explanatory research. This research use all of go public companies on Indonesia Stock Exchange (BEI) from 2014-2018. Sampling in this research use purposive sampling. The classic assumption test uses normality and homogeneity test. Data analysis method use independent sample T-test. The research result show that no average difference of return of portfolio investment performance in the 2014-2018 period between Jakarta Islamic Index (JII) with IDX30 in the bullish and bearish period. Portfolio investment performance in the 2014-2018 period show no average difference of return between Jakarta Islamic Index (JII) with IDX30 through Sharpe index approach in the bullish and bearish period. Keywords—: Islamic Capital Markets; Conventional Capital Markets; Jakarta Islamic Index; IDX30; Indonesia Stock Exchange.
SDM Unggul Di Tengah Pandemi COVID-19 Perspektif Tenaga Kerja Mutmainah Mutmainah; Hartirini Warnaningtyas; Choirum Rindah istiqaroh
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.385 KB) | DOI: 10.33319/jamer.v2i2.54

Abstract

The purpose this research are how concept of superior human resource? What strategies can be taken? And why should workforce be superior human resources? Thi research is qualitative wih phenomenological approach. Subject in this research are workforce in industry area at Mojokerto district. For get result of research good quality, this research was carried out for one year. The result of research show that concept of superior human resource are human with eight attitude and behavioral of superior human resources. They are 1) breaking the rule, 2) get started and make a change, 3) create creativity, 4) become a reliable source of information within the unit or company, 5) create innovation, 6) direct others, 7) give inspiration, 8) motivate other work force. Workforce can do some strategies to be superior human resource. They are 1) maintain health, 2) work with health protocol, 3) do company rules, 4) achieve productivity according to company standards, 5) training or education, 6) always want to learn, 7) can find side job. In order to workforce can survive and maintained by company in pandemic and digital era  like this, workforce need to become superior human resource. Superior human resource can value added themselves and they have high competitive power
Pengaruh Beban Kerja, Komunikasi, Dan Lingkungan Kerja Terhadap Kinerja Zulfi Rohmatus Sholikhah; Muhammad Imron; Mutmainah Mutmainah
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.223 KB) | DOI: 10.33319/jamer.v3i1.74

Abstract

This study aims to examine and determine the effect of partially or simultaneously workload, communication and work environment on the performance of employees at the Kebonsari District Office, Madiun Regency. This research is anassociative research using a quantitative approach. The population in this study were all employees of the Kebonsari District Office, Madiun District Court, amounting to 30 person. The sampling technique in this study used a saturatedsample technique, where the entire population was taken as a sample. The instrument in this study used a closed questionnaire. The data analysis technique used multiple linear regression analysis, analysis of the coefficient ofdetermination (R2), hypothesis testing using t test and F test and classical assumption test with the help of the IBM SPSS Statistics Version 25 program. The results showed that: (1) Partially Workload has a significant effect on the Performance of Kebonsari District Office Employees, Madiun Regency. (2) Partially, communication has a significant effect on the performance of employees at the Kebonsari District Office, Madiun Regency. (3) Partially, the work environment has a significant effect on the performance of employees at the Kebonsari District Office, Madiun Regency. (4) Simultaneously workload, communication and work environment affect the performance of employees at the Kebonsari District Office, Madiun Regency.
Pengukuran Kinerja Keuangan Menggunakan Analisis Rasio Keuangan Pada Koperasi Pegawai Republik Indonesia (KPRI) Sakti Rasa Kecamatan Barat Kabupaten Magetan M. Hanan Habibullah; Muhammad Imron; Mutmainah Mutmainah
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.436 KB) | DOI: 10.33319/jamer.v3i2.84

Abstract

This study aims to determine the financial performance of cooperatives using ratio analysis. The data used in this study is secondary data from 2018 to 2021. The data analysis technique uses ratio analysis techniques, the ratios used are liquidity ratios, solvency ratios and profitability ratios. The results of this study indicate that: (1) Liquidity Ratio Analysis of KPRI Sakti Rasa; (2) Solvency Ratio Analysis of KPRI Sakti Rasa; (3) Profitability Ratio Analysis of KPRI Sakti Rasa.
PENGARUH KREDIT BERMASALAH TERHADAP LIKUIDITAS DAN PROFITABILITAS PADA KOPERASI ARTA MAKMUR DI REJOSO NGANJUK Wahyu Dwi Arti Lestari; Muhammad Imron; Mutmainah
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 1 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i1.115

Abstract

This research aims to examine the effect of non-performing loans consisting of substandard loans, doubtful loans and bad loans on liquidity and profitability. The sampling technique uses the quota sample method. Data was obtained from secondary data from the monthly report of the Arta Makmur Rejoso Nganjuk Cooperative with canonical correlation with the SPSS version 25 program. The canonical weight shows the highest variable results, namely bad credit 1.08872 and profitability 0.88710. The canonical loadings show the highest variable results, namely bad credit 0.95348; liquidity 0.94779 and profitability 0.99907. Canonical cross-loading shows the highest variable results, namely substandard credit 0.65801; bad debt 4.21658 and profitability 4.09189. The results of the hypothesis research show that the variable that has no influence is doubtful credit. From the results of canonical weights, canonical loadings and canonical cross-loading, it can be concluded that there is no significant influence between substandard credit and liquidity. There is no significant influence between doubtful credit and liquidity. There is a significant influence between bad credit and liquidity. There is a significant influence between substandard credit on profitability. There is no significant influence between doubtful credit on profitability. There is a significant influence between bad credit and profitability. There is a significant influence between non-performing loans on liquidity and profitability.
PENGARUH KUALITAS REGULASI TERHADAP INVESTASI ASING DI INDONESIA DENGAN PENDEKATAN VECTOR ERROR CORRECTION MODEL (VECM) PERIODE 2002–2022 Wira Ganet Aribowo; Mutmainah; Fergiawan Alfianto Rizkaputra
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 1 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i1.141

Abstract

This study investigates the dynamic relationship between the Regulatory Quality Index (RQI), Foreign Direct Investment (FDI), Gross Domestic Product (GDP), and Bank Capital to Assets Ratio (BCAR) in Indonesia from 2002 to 2022, utilizing the Vector Error Correction Model (VECM) approach. The model captures both short-term dynamics and long-term equilibrium relationships among the variables. The results reveal that all variables are integrated of order one (I(1)) and share a cointegrating relationship, supporting the use of VECM. Empirical findings indicate that GDP has a significant and positive impact on regulatory quality in both the short and long run. FDI exerts a limited positive effect, while BCAR does not have a significant short-term influence on RQI. The statistically significant error correction term (ECT) confirms the existence of an adjustment mechanism toward long-run equilibrium. These findings highlight the crucial role of economic growth, foreign investment, and financial system stability in enhancing regulatory and institutional quality in Indonesia.