Garuda - Garba Rujukan Digital

Pendampingan Penyusunan Laporan Keuangan Pada KPRI Karya Praja Bakorwil I Madiun Siti Suharni; Fatchur Rochman
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.v5i1.36

Entity Financial Accounting Standards Without Public Accountability (SAK ETAP) that are used for entities without public accountability. SAK ETAP is an entity that does not have significant public accountability and publishes general purpose financial statements for external users such as owners who are not directly involved in business management, creditors, and credit rating agencies. For this reason, KPRI Karya Praja needs to understand and compile financial reports according to these regulations. The purpose of this community service is to assist the KPRI Karya Praja management in preparing financial reports in accordance with SAK ETAP and the Cooperative Law, namely by providing assistance. The benefit of this assistance is that the KPRI Karya Praja management is expected to understand the presentation and preparation of the correct financial statements in accordance with SAK ETAP and the Cooperative Act. The method used by the socialization of SAK ETAP and the Cooperative Act was continued with assistance in preparing financial statements. The results of this activity provide knowledge and understanding to the administrative, bookkeeping and treasurer sections on the basics of bookkeeping, code adjustments and account classification based on Financial Accounting Standards ETAP and Cooperative Law and provide assistance in the preparation of correct financial statements in accordance with ETAP Financial Statements and Laws. - About Cooperatives.Â Keywordsâ€”: Assistance; Preparation of Financial Statements.

Pendampingan Penyusunan Laporan Keuangan Koperasi Abi Makmur Bersama Nurharibnu Wibisono; Fatchur Rochman
JURNAL DAYA-MAS Vol. 6 No. 2 (2021): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v6i2.68

This activity service purposes to provide accounting counseling for cooperatives as well as assistance activities in preparing financial reports at the ABI Makmur Bersama Cooperative in accordance with applicable regulations. This community service method is counseling on accounting materials and assistance in preparing financial reports. The target participants are the ABI Makmur Bersama Cooperative Management. The time for the activity is November 2019 - January 2020. This activity took place at the ABI Makmur Bersama Cooperative, Jalan Manggala Mulya number 65, Rejomulyo Village, Kartoharjo District, Madiun City. After conducting counseling and mentoring, cooperative management 1) understands cooperative accounting and the principles of its preparation. 2) Cooperative management, especially treasurer, can make a cooperative financial report. 3) Cooperative management is able to report the cooperative's financial performance in terms of inventory and sales development.

Karakteristik Auditee Sebagai Penentu Opini Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2017 Ririn Lespitasari; Fatchur Rochman
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Abstractâ€” Research objectives are to determine the effect of operating margin ratio to total assets on qualified audit opinions. Secondly, To determine the effect of net profit to sales on qualified audit opinions. Thirth, to determine the effect of current asset to current liabilities on qualified audit opinions. And fourth, to determine the effect of operating margin to total assets, net profit to sales and current asset to current liabilities simultaneously to qualified audit opinions. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2016 â€“ 2017. This type of research is quantitative research. Data collection techniques use documentation. The analysis technique uses linear regression, t test and F test. The results in this study indicate, there is a positive and significant influence between operating margin to total assets and qualified audit reports on Manufacturing Companies listed on the Indonesia Stock Exchange. Scondly, there is a positive and significant influence between net profit and qualified audit reports on Manufacturing Companies Listed on the Indonesia Stock Exchange. Thirth, there is a positive and significant influence between current asset to current liabilities and qualified audit reports on Manufacturing Companies Listed on the Indonesia Stock Exchange. Fourth, there is a simultaneous effect of operating margin to total assets, net profit and current asset to current liabilities against qualified audit reports on Manufacturing Companies listed on the Indonesia Stock Exchange.Â Keywordsâ€”: operating margin to total assets; net profit; current asset to current liabilities; and qualified audit report.

Pengaruh Likuiditas, Profitabilitas, dan Free Cash Flow Pada Kebijakan Dividen (Studi Pada BUMN Tahun 2015-2019) Fatchur Rochman; Rizky Agustin
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

This reserch intend to decide the influence of liquidity, profitability and free cash flow (FCF) at dividend policy. The sampling technique untized was purposive sampling method. The secondary data were obtained from from the yearly report of 11 stateowned enterprises that were registered on the Indonesia Stock Exchange for 2015 - 2019. The multiple regression by the SPSS V-16.00 program was performed using for data analysis. The yield indicated that partly the liquidity and free cash flow variables did not had significant effect on dividend policy, the profitability variable had a significant effect on dividend policy. Simultaneously the variable ol liquidity, profitability and FCF indicated a significant effect on dividend policy at stateowned enterprises that are registered on the Indonesian Stock Exchange in 2015 - 2019.

POTRET IMPLEMENTASI PAJAK DANA DESA DI KECAMATAN MEJAYAN, KABUPATEN MADIUN Henry Windrianto Darmoko Darmoko; Fatchur Rochman
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.v4i1.97

Penelitian ini bermaksud untuk mengungkapkan potret implementasi pajak dana desa di Kecamatan mejayan kabupaten Madiun. Implementasi pajak dana desa sangat dipengaruhi oleh pengetahuan dan pemahaman tentang aspek perpajakan dana desaa oleh bendahara desa.. Penelitian ini dilakukan dengan menggunakan paradifma interpretive, dengan metodologi fenomenologi. Pengumpulan data menggunakan metode trianggulasi, yang meliputi : indept interview, observasi dan dokumentasi. Analisa data menggunakan fenomenologi Moustakas, (1994) yang dikenal dengan istilah “reduction” yang terdiri dari tahapan : 1) epoche, 2) eidetic reduction dan 3) transedental reduction. Hasil penelitian mengindikasikan kurang taatnya bendahara dana desa dalam menjalankan kewajiban perpajakan yang berhubungan dengan aktivitas pelaksanaan dana desa lebih dikarenakan ketidaktahuan dari bendahara desa atas berbagai kewajiban pajak yang berhubungan dengan pelaksanaan dana desa. Bendahara desa juga tidak paham dengan mekanisme perhitungan, pemungutan, pelaporan dan pembayaran pajak yang berhubungan dengan dana desa. Ketidaktaahuan dan ketidakpahaman bendahara desa dalam berbagai aspek perpajakan dana desa dikarenakan tidak adanya sosialisasi atau pelatihan khusus mengenai perpajakaan dana desa. Mereka selama ini melakukan hal yang berhubungan dsengan aspek perpajakan dana desa berdasarkan informasi yang didapat secara tidak formal dan dengan mempelajari sendiri mengenai pajak yang berhubungan dengan dana desa

MANAJEMEN RISIKO KREDIT GUNA MEMINIMALISIR KREDIT BERMASALAH PADA PERUMDA BPR KABUPATEN MADIUN Hery Hermawan; Fatchur Rochman; Retno Iswati
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 2 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i2.133

Abstract— This study aims to determine the credit management carried out at Perumda BPR Madiun Regency in an effort to minimize non-performing loans, to find out what factors cause non-performing loans to Perumda BPR Madiun Regency. On the other hand, it is to find out the handling of non-performing loans at Perumda BPR Madiun Regency. This type of research is a descriptive research. Data obtained from primary data, namely data obtained from informants directly and secondary data in the form of documents or previous research. Data collection techniques namely interviews, observation and review of written documents. The results of the study show that credit management carried out at Perumda BPR Madiun Regency in an effort to minimize non-performing loans has been able to run effectively. This is because the implementation of credit management carried out at Perumda BPR Madiun Regency in an effort to minimize non-performing loans is in accordance with POJK No. 13/POJK.03/2015. As well as the factors that cause problem loans, namely internal factors originating from the Perumda BPR Madiun Regency and external factors originating from the debtor. In addition, the handling of non-performing loans at Perumda BPR Madiun Regency takes the form of rescheduling, reconditioning and restructuring.

PENGARUH PERSEPSI DALAM SISTEM PERPAJAKAN, DISKRIMINASI PAJAK, KEADILAN PAJAK, DAN TAX KNOWLEDGE TERHADAP TAX EVASION Rizmanda Masita Murbiyanti; Fatchur Rochman
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.151

This study aims to examine the influence of Taxation Systems, Tax Discrimination, Tax Justice, and Tax Knowledge on Tax Evasion. Technique in taking sample use purposive sampling method to Individual Taxpayers Registered in KPP Pratama Madiun Fiscal Year 2018. Data obtained from the primary data whish is use the questionnaire method. Data analysis was done with a doble linier regression with SPSS program version 25 for windows. The results showed that the Taxation Systems and Tax Discrimination variable has no significantly affect on ethical behavior of Tax Evasion. While the Tax Justice and Tax Knowledge variable has significantly affect on ethical behavior of Tax Evasion.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MADIUN (STUDI PADA BADAN PENDAPATAN DAERAH KOTA MADIUN TAHUN 2020-2024). Hery Hermawan; Henry Windrianto Darmoko; 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.v7i1.163

This study aims firstly to test and prove the extent to which the effectiveness of Advertising Tax and Entertainment Tax revenues affects the Original Regional Income of Madiun City in 2020-2024; secondly, to test and prove the extent to which the contribution of Advertising Tax and Entertainment Tax revenues affects the Original Regional Income of Madiun City in 2020-2024. The data used in this study is quantitative data in the form of Budget Realization Report (LRA). The results of the study indicate that the level of effectiveness of advertising tax revenue is in the less effective category. From the t-test it can be seen that the effectiveness of Advertising Tax individually (partially) affects the Realization of Original Regional Income. The effectiveness of entertainment tax for five years also shows the less effective category. From the results of the t-test, it shows that the effectiveness of Entertainment Tax individually (partially) affects the Realization of Original Regional Income. The contribution of advertising tax and entertainment tax to PAD is still very low.

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

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.

Pengaruh Good Governance Dan Standar Akuntansi Pemerintah Pada Kualitas Informasi Keuangan Nurharibnu Wibisono; Fatchur Rochman; Rhoman Syafi’i
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 15 No. 1 (2026): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v15i1.264

The aim of this study is to examine how Good Governance and the application of Government Accounting Standards (GAS) affect the quality of financial information. This study employs a quantitative approach. This research is quantitative with multiple regression methods and data processing using SPSS tools. The population is the financial management apparatus in 15 (all) sub-districts of Madiun Regency. Purposive sampling was determined, namely 2 (two) financial management tools for finance, program preparation and reporting in 15 sub-districts of Madiun Regency, totaling 30 respondents. The findings reveal that Good Governance and GAS each positively and significantly affect the Quality of Financial Information in the sub-districts of Madiun Regency. Moreover, when both variables are considered together. Good Governance and GAS also produces a positive and significant influence on the quality of financial information. The adjusted R2 value is 0.626, indicating that together Good Governance and SAP implementation influence KIK by 62.6% and the remaining 37.4% is influenced by other variables, such as the Internal Supervisory Unit (SPI), competency, and so on. Practical contribution, as implementer of public policy, the District Government needs to be consistent in implementing Good Governance and SAP so that it can produce quality financial information that shows good service performance to the community. Based agency theory, as a development agent, the District Government must be able to carry out its mandate to manage public financial resources with the aim of achieving a just and prosperous society.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search