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All Journal Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JAMER
Fatchur Rochman
Universitas Merdeka Madiun
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.262 KB) | DOI: 10.33319/jamer.v1i1.17

Abstract

Abstract— 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 – 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. Keywords—: 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.009 KB) | DOI: 10.33319/jamer.v2i2.70

Abstract

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

Abstract

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

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.
Co-Authors Henry Windrianto Darmoko Darmoko Hery Hermawan Retno Iswati Ririn Lespitasari Rizky Agustin Siti Suharni Wibisono, Nurharibnu