Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal AFRE Accounting Financial Review Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JAMER
Siti Suharni
Universitas Merdeka Madiun
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : JAMER

 1 
Pengaruh Intellectual Capital, Islamic Corporate Social Responsibility, dan Islamic Corporate Governance Terhadap Kinerja Perbankan Syariah di Indonesia Periode 2016-2018 Novi Tri Astuti; Siti Suharni
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 (322.919 KB) | DOI: 10.33319/jamer.v1i1.24

Abstract

Abstract— This study aims to examine the influence of Intellectual Capital, Islamic Corporate Social Responsibility, and Islamic Corporate Governance on the Performance of Islamic Banking in Indonesia. Technique in intake of sample use method of purposive sampling. Data obtained from the secondary data is the annual report of 11 Islamic Commercial Banks in Indonesia registered in OJK over a period of years 2016-2018. Data analysis was done with a doble linier regression with SPSS program version 16.00 for windows. The results showed that the variable Intellectual Capital has significantly affect on financial performance of Islamic Banking in Indonesia 2016-2018 Period. While the variables  Islamic Corporate Social Responsibility and Islamic Corporate Governance is no significantly affect on financial performamce.of Islamic Banking in Indonesia 2016-2018 Period. Keywords—: Intellectual Capital; Islamic Corporate Social Responsibility; Islamic Corporate Governance; Performance of Islamic Banking.
Analisis Penilaian Kinerja Pada Dinas Perumahan Rakyat dan Kawasan Permukiman (Perkim) Kota Madiun Terhadap Akuntabilitas Publik Tahun 2017 - 2020 Herry Purnomo; Siti Suharni; Erry Sari
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 (609.386 KB) | DOI: 10.33319/jamer.v3i2.86

Abstract

The objectives of the research are (1). Determine the effect of the stakeholders perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (2). Determine the effect of the customer's perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (3). Determine the effect of the internal business process perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (4) Determine the effect of innovation and growth perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; and (5). All perspective of balanced scorecard on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020. This type of research is a quantitative research. Data collection techniques using questionnaires and documentation. The analysis technique uses multiple linear regression. The results of the research analysis obtained indicate that (1). There is a significant influence on the financial perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (2). There is a significant influence on the customer's perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City in 2017 to 2020; (3). There is a significant effect on internal business process perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City in 2017 to 2020, and (4). There is a significant influence on the perspective of innovation and business growth on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City in 2017 to 2020.
PENGARUH KEJELASAN SASARAN ANGGARAN, TRANSPARANSI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH: Studi Pada Organisasi Perangkat Daerah (OPD) Kabupaten Magetan Rengganis Puspita Saharani; Siti Suharni
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 1 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i1.101

Abstract

The research aimed to examine the effect of clarity budget target, transparency and quality of human resources on the accountability of government institutions performance. The research was quantitative. The data collection techniques in this research used questionnaire directly to the respondents. Sampling method in this research using purposive sampling with a total of 50 respondents in 10 local government organizations in Magetan Regency. The data analysis was performed using multiple linear regressions analysis model with SPSS program 25 version for windows. The research of hypothesis showed that the independent variable clarity of budget target is 0,047, the independent variable transparency is 0,000, the independent variable quality of human resources is 0,244 and the adjusted R Square showed a value of 0,622 or 62,2%. The research result showed that clarity of budget target had a positive effect on accountability of government institutions performance, transparency had a positive effect on accountability of government institutions performance, and quality of human resources had a negative effect on accountability of government institutions performance.
PENGARUH SIKAP, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, PENGETAHUAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS DI KECAMATAN SARADAN KABUPATEN MADIUN) Nurhana Nurhana; Siti Suharni; Arini Wildaniyati
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.107

Abstract

This study aims to examine the effect of attitude, taxpayer awareness, service quality, tax knowledge and tax socialization on taxpayer compliance in paying land and building taxes. This type of research is quantitative research. Data collection techniques in this study used questionnaires directly to respondents. The sampling method in this study used purposive sampling with a total of 100 respondents in 10 (ten) villages in Saradan District. Data analysis was performed using multiple linear regression analysis using the SPSS (Statistical Product and Service Solution) version 25 for windows program. The results of the research hypothesis show that the independent variable of taxpayer attitude is 0,000, the independent variable is taxpayer awareness of 0,592, the independent variable of service quality is 0,259, the independent variable of taxation knowledge is 0,823, the independent variable of tax socialization is 0,000 and Adjusted R Square shows a value of 0,793 or 79,3%. The results of this study indicate that the attitude of taxpayers has an effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, service quality has no effect on taxpayer compliance, tax knowledge has no effect on taxpayer compliance, and tax socialization has an effect on taxpayer compliance.
PENGARUH MENTAL ACCOUNTING, SISTEM INFORMASI AKUNTANSI, MODAL USAHA, DAN PEMANFAATAN E- COMMERCE TERHADAP KINERJA UMKM DI KABUPATEN MADIUN Siti Suharni; Winda Ayu Lestari; Lely Kumalawati
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.v6i1.136

Abstract

This research examines the influence of Mental Accounting, Accounting Information Systems, Business Capital, and E-Commerce Utilization on the Performance of MSMEs in Madiun Regency. The type of research used in this study is quantitative. This research examines the influence of Mental Accounting, Accounting Information Systems, Business Capital, and the Utilization of E-Commerce on the Performance of MSMEs in Madiun Regency. The type of research used in this study is quantitative. Data were obtained by distributing questionnaires in the form of Google Form links and barcodes to MSME actors. The population in this study consists of MSME actors registered with the Department of Trade, Cooperatives, and Micro Enterprises in Madiun Regency. The sampling technique used the method of proportionate stratified random sampling with 100 respondents. Data analysis was conducted using multiple linear regression analysis assisted by the SPSS version 27 for Windows program. The hypothesis results show that the Mental Accounting variable is 0.000, the Accounting Information System variable is 0.000, the Business Capital variable is 0.000, and the E-Commerce Utilization variable is 0.000. With these results, it can be stated that Mental Accounting, Accounting Information Systems, Business Capital, and the Utilization of E-Commerce have a significant positive effect on the Performance of MSMEs in Madiun Regency
Co-Authors Ahadiati Rohmatiah Arini Wildaniyati Dea Andreana Erry Sari Fatchur Rochman Herry Purnomo Lely Kumalawati Maya Novitasari Novi Tri Astuti Nurhana Nurhana Ratna Dyah Puspaningrum Rengganis Puspita Saharani Syarifah Ratih Kartika Sari Winda Ayu Lestari Wira Ganet Aribowo