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All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Pattimura Proceeding : Conference of Science and Technology JAMER
Syarifah Ratih Kartika Sari
Universitas Merdeka Madiun
Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences

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Penerapan Sistem Informasi Akuntansi Pada Pondok Pesantren Di Kota Madiun Siti Suharni; Syarifah Ratih Kartika Sari
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 8 No. 2 (2019): JURNALEKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i2.43

Abstract

Accountancy Information System is a system made by human beings consists of components in an organization to accomplish a goal, e.g. presenting information. Therefore, employing information system in pondok pesantren is absolutely necessary. Besides for adding efficiency and effectiveness of financial operational in pesantren, it also helps presenting aiding progress report given. Information resulted by Accountancy Information System holds an essential role. It can be used to monitoring, controlling medium, and managing all activity and financial operational activity of pondok pesantren in order to be running well. This study has general objective, e.g. understanding how good system for pesantren is. While specific objective of this study is understanding design of accountancy information system of Madiun City Boarding School. This study employs descriptive-qualitative approach that aims to describe object of research by collecting data. Data are collected through observation, interview, and documentation. Analysis of this study includes analysis on organizational structure, analysis of document used, and analysis of procedure implemented.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan (Studi Empiris Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2020 Intan Dwi Jufarlita Chryz Monica; Syarifah Ratih Kartika Sari; Djuwitawati Ratnaningtyas
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 10 No. 2 (2021): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v10i2.99

Abstract

This study aims to examine Customer Capital, Human Capital and Structural Capital as components of Intellectual Capital on Financial Performance. Data obtained from secondary data from the annual reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2017-2020 period with a total of 10 companies. Data analysis was performed using multiple linear regression with SPSS version 16 for windows program.The results of this study indicate that thevariable Customer Capital has no significant effect on Financial Performance in Pharmaceutical Sub-Sector Companies for the 2017-2020 period. While thevariables Human Capital and Structural Capital have a significant effect on Financial Performance in Pharmaceutical Sub-Sector Companies for the 2017-2020 period. The F test shows that Customer Capital, Human Capital and Structural Capital Simultaneously Affect Financial Performance in Manufacturing Companies in the Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange for the 2017-2020 Period.
Pelatihan Pembukuan Sederhana Pada Kelompok Industri Kecil Menengah (Ikm) Kripik Tempe Kilodang Desa Tawangrejo Kecamatan Takeran Kabupaten Magetan Madiun Syarifah Ratih Kartika Sari; Arini Wildaniyati
JURNAL DAYA-MAS Vol. 5 No. 1 (2020): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v5i1.35

Abstract

The purpose of this community service is to provide an understanding of accounting in general and provide training in the preparation of accounting (financial statements) to owner  IKM  Kilodang Tawangrejo in Magetan . Since established, this  IKM has not had  financial report that resulted in Mrs. Suti's tempe  IKM and Mrs. Narsi are not being able to know the cash inflows and cash outflows. The benefits of this bookkeeping training are expected through training and mentoring. It is expected that IKM players can make simple bookkeeping and determine. the profit and loss of their business. Increase the income of  through information obtained from financial statements. Located in Tawangrejo Takeran, Magetan Regency, which was focused on chips, especially Mrs. Suti and Mrs. Narsi, which was conducted on 1 August 2018 - 31 December 2018. The activities carried out by providing training to IKM actors in making simple bookkeeping that will greatly help them in managing cash, so that they can find out the benefits and losses obtained, so that they can develop their business to become bigger and more resilient. Keywords—: Bookkeeping; IKM.
Pengaruh Administrasi Perpajakan, Pelayanan Pada Wajib Pajak, Sanksi Pajak, Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan (Studi Kasus Pada Kecamatan Kartoharjo Kota Madiun) Syarifah Ratih Kartika Sari; Aris Siswanto
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 11 No. 2 (2022): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v11i2.128

Abstract

This study aims to determine the effect of tax administration, services to taxpayers, tax sanctions and tax incentives on land and building tax compliance. This research includes quantitative research. The population in this study were taxpayers for Land and Building Tax in Kartoharjo District, Madiun City, determining the number of samples in this study using the Slovin formula with a maximum tolerable error rate of 10% so that 100 primary data can be obtained in the form of a questionnaire. Data analysis using multiple linear regression. The results of this study indicate that service to taxpayers and tax sanctions have a positive and significant effect on taxpayer compliance, while tax administration and tax incentives do not have a positive and significant effect on taxpayer compliance. Suggestions in further research are that it is necessary to hold counseling about the importance of paying taxes and the government creates a mobile application that contains information about land and building taxes, the government collaborates with minimarkets, postal or virtual payment applications to open land and building tax payment services so that it can make it easier for taxpayers to make payments, the government increases fines for taxpayers who violate it so that there is a more deterrent effect.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL YANG TERDAFTAR DI BEI Verda Nusantara; Djuwitawati Ratnaningtyas; Syarifah Ratih Kartika Sari
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.v4i2.105

Abstract

This study aims to empirically examine the effect of good corporate governance, company size, and leverage on financial performance. The population in this study are conventional bank companies listed on the IDX in 2018 – 2021. This type of research uses quantitative methods. The sample in this study amounted to 33 out of 42 coventional bank populations. The method used in this research is multiple linear regression analysis using SPSS version 24 program. The results showed that independent commissioners affect financial performance, institusional ownership affects financial performance, audit committee affects financial performance, company size affects fincancial performance, and leverage affect financial performance.
Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Tahun 2018-2022 Syarifah Ratih Kartika Sari; Marta Swastika Hani Safira; Djuwitawati Ratnaningtyas
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 1 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i1.209

Abstract

This study aims to analyze the effect of company size, company growth, profitability, and liquidity on the company's capital structure. The technique in sampling uses purposive sampling method. Data obtained from secondary data annual reports of 15 companies engaged in the health sector listed on the IDX in 2018, 2019, 2020, 2021, and 2022. Data analysis was carried out by multiple linear regression with the SPSS version 25 for windows program. The results of hypothesis research show that the company size independence variable is 0.002, the company growth independence variable is 0.946, the profitability independence variable is 0.000 and the liquidity independence variable is 0.000. With these results it can be stated that company growth has no significant effect, while company size, profitability and liquidity have a significant effect.
ANALISIS KUALITAS KREDIT PT BANK PEMBANGUNAN DAERAH JAWA TIMUR Tbk BERDASARKAN RASIO NON-PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) PERIODE 2020–2024 Bayu Rifqie Syahbawono; Syarifah Ratih Kartika Sari; Fatchur Rochman
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.164

Abstract

This study aims to analyze the credit quality of PT Bank Pembangunan Daerah Jawa Timur Tbk during the 2020–2024 period using the Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. This research employed a quantitative descriptive method using secondary data obtained from the company’s annual reports. The analysis was conducted using a time series approach and compared with bank soundness standards issued by the Financial Services Authority (OJK). The results show that the NPL ratio fluctuated during the observation period but remained within the healthy category. Meanwhile, the LDR ratio consistently indicated very strong liquidity, although the bank’s intermediation function had not been fully optimized. Overall, the study concludes that PT Bank Pembangunan Daerah Jawa Timur Tbk maintained healthy credit quality and strong liquidity during the 2020–2024 period.
Does GCG Structure Create Value? Evidence from Indonesia’s Food and Beverage Sector Aisyah Kartika Dewi; Syarifah Ratih Kartika Sari; Arini Wildaniyati
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p1-14

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms and profitability on company value, with GCG as a structurally measured governance mechanism and profitability as the main indicator of financial performance. Unlike the normative approach, which assumes that GCG structures automatically increase company value, this study treats GCG as a formal mechanism whose effectiveness needs to be tested empirically. The research sample consists of companies in the food and beverage sub-sector listed on the IDX during the 2022–2024 period, resulting in 222 observations. Company value is proxied using Tobin's Q, while GCG mechanisms are measured through the number of board members, independent commissioners, directors, and audit committees. Profitability is proxied by Return on Assets (ROA). The analysis was conducted using multiple linear regression to test the associative relationship. The results show that profitability has a significant positive effect on company value, while most structural GCG mechanisms do not show a consistent positive effect, and some even show a negative relationship. These findings indicate that the formal structure of GCG has limitations in explaining company value, and that the market responds more to financial performance than to normative assumptions about the effectiveness of governance
Co-Authors Aisyah Kartika Dewi Arini Wildaniyati Aris Siswanto Bayu Rifqie Syahbawono Djuwitawati Ratnaningtyas Fatchur Rochman Intan Dwi Jufarlita Chryz Monica Marta Swastika Hani Safira Siti Suharni Verda Nusantara