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All Journal Journal of Applied Finance & Accounting Journal of Business & Banking JURNAL RELASI STIE MANDALA JEMBER Transformasi: Jurnal Pengabdian Masyarakat IMAGE Jurnal Riset Akuntansi Dan Bisnis Airlangga AFRE Accounting Financial Review EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat IPTEKS MBA: Journal of Management and Business Aplication JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Riset Akuntansi (RISTANSI) JRABA Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Pengabdian Literasi Digital Indonesia Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Nurshadrina Kartika Sari
Institut Teknologi Dan Sains Mandala
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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Journal : JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan

 1 
Analisis Perbandingan ¬Tingkat Kesehatan Bank BUMN dan Bank BUSN Dengan Menggunakan Pendekatan Risk Based Bank Rating (RBBR) Theresia Ella Sari; Yuniorita Indah Handayani; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.375

Abstract

This study aims to determine the effect of the Comparison of Health Levels of BUMN and BUSN Banks Using a Risk Based Bank Rating (RBBR) Approach. The data used in this study are secondary data obtained from the financial statements of BUMN and BUSN. Samples taken were 6 banks (3 BUMN Banks and 3 BUSN Banks) with purposive sampling method. The data obtained is then processed using the calculation of each variable based on the RBBR approach which refers to Circular Letter of OJK No.14/SEOJK.03/2017 covering components: Risk profile (using NPL ratio, LDR), Governance, Rentability (using ROA, ROE) and Capital (using CAR ratio).The results of the study show that in 2013-2017 the total composite ranking score of the entire BUMN Bank variable was higher than the BUSN Bank. The composite variable total score of ROA and ROE of BUMN banks is higher than BUSN. Total NPL, LDR, and GCG composite rating scores of BUSN Banks are higher than BUMN Banks. In the total composite rating score, the CAR variable of the BUMN Bank and BUSN Bank gets the same score.
IMPLEMENTASI SISTEM KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD) Dara Fitra Sukwani; Dedy Wijaya Kusuma; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.515

Abstract

Village Fund Allocation (ADD) is one source of rural income which is generally still the main source of income used in the conduct of geverment village. On efforts to oversee the transparency of village financial management, BPKP and the ministry of home affairs developed a village finansial system application in 2015. The purpose of this study is to describe of the result of the evaluation of the village financial syystem on ADD financial management. And can provide goverment of ADD in accordance with the provisions of the legislation. This research used qualitative descriptive approach whit the case study research sites in Rambigundam village, Rambipuji, Jember. The data is collected through observation, interviews, and documentation to get the validity of the data, carriet out technical examination of the validity of the data which is testing the credibility, tranferability, depability, and confirmability. The result showed that the planning stage until the accountability village Allocation Fund stage have well done, but there are same problems of the implementation, they are the lack of participation from people, the lack of participation of Badan Permusyawaran Desa (BPD), and the lack of village Implementation Teams in preparing the report Accountability Village Fund Allocation.
Faktor-Faktor Yang Memengaruhi Kinerja Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Variabel Moderasi Pada PT. Bukit Megagriya Makmur Dyah Ayu Safitri; Muhammad Firdaus; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.516

Abstract

This study was conducted to determine the effect of user participation, user ability, and top management support on the performance of accounting information systems through education and training as moderating variables at PT. Megagriya Makmur Hill. This research uses classical assumption test, data quality test, descriptive statistical test, multiple linear regression, Moderated Regression Analysis test, and hypothesis testing. The results of the study show that user participation, user capabilities, top management support, have an effect on the performance of accounting information systems. When moderation occurs, education and training are not able to moderate user participation and top management support on accounting information system performance, while education and training are able to moderate users' ability to accounting information system performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI DI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2015-2019 Reni Novita Sari; Diana Dwi Astuti; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.518

Abstract

The purpose of this study is to determine the effect of business risk, non-debt tax shield and tangibility on capital structure with firm size as a moderating variable, by analyzing and testing. The objects in this study are companies listed on the Jakarta Islamic Index for the 2015-2019 periode. The sampling technique used purposive sampling which included 19 companies as samples. The analysis method used in this research is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that only business risk had an effect on capital structure, while non-debt tax shield and tangibility had no effect on capital structure. Only non-debt tax shields can be moderated by firm size and the presence of a moderating variable can strengthen the relationship between non-debt tax shields and firm size.
Faktor yang Memengaruhi Tingkat Pemahaman Akuntansi Mahasiswa Program Studi Akuntansi pada Perguruan Tinggi Swasta (PTS) di Jember Melinda Anggreyni; Suwignyo Widagdo; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.605

Abstract

This study aims to analyze the effect of Intellectual Intelligence (IQ), Emotional Intelligence (EQ), Spiritual Intelligence (SQ), Learning Behavior and Learning Interest on the Level of Accounting Understanding partially or simultaneously. This study took a population of 320 students majoring in Accounting, Faculty of Economics at Muhammadiyah University of Jember and STIE Mandala Jember in 2020. The research sample was 71 students of STIE Mandala Jember and 249 students of Muhammadiyah University of Jember. Samples were taken using purposive sampling method. The data collection method used in this study is the survey method through a questionnaire. The statistical method for hypothesis testing uses multiple linear regression analysis. The results showed that partially Spiritual Intelligence (SQ) and Learning Interest had a significant effect on the level of accounting understanding, while Intellectual Intelligence (IQ), Emotional Intelligence (EQ) and Learning Behavior had no significant effect on the level of accounting understanding. Simultaneously all independent variables, namely Intellectual Intelligence (IQ), Emotional Intelligence (EQ), Spiritual Intelligence (SQ), Learning Behavior and Interest in Learning have a significant effect on the level of accounting understanding.
Pengaruh Sistem Pengendalian Internal, Karakteristik Personal, Kondisi Ekonomi, Besar Pinjaman, dan Nilai Jaminan terhadap Pengembalian Kredit pada PT. BPR Nusamba Rambipuji Regina Tetisa Nur Amaniah; Dedy Wijaya Kusuma; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.611

Abstract

Repayment of credit is the ability of prospective debtors to repay credit in accordance with the amount, schedule, and time period that has been determined. Not all debtors are able to return credit in accordance with the agreed agreement. At PT. BPR Nusamba Rambi Puji the rate of return on current loans fluctuated from year to year. The purpose of this study was to examine the effect of the internal control system, personal characteristics, economic conditions, loan size, and collateral value on loan repayment (PT. BPR Nusamba Rambi Puji). The independent variables used include: Internal Control System (X1) Personal Characteristics (X2) Economic Conditions (X3) Loan Size (X4) and Collateral Value (X5). The dependent variable is Credit Return (Y). The sample in this study were the credit employees of Pt. Bpr Nusamba Rambipuji selected through purposive sampling method. The analysis used is multiple linear regression analysis, F test, t test, and data quality test through validity and reliability tests. Simultaneously the results of the analysis show that all independent variables have an influence on credit repayments. Meanwhile, it is partially known that the internal control system and the size of the loan are variables that have an influence on credit repayment.
Faktor-Faktor yang Memengaruhi Keputusan Investasi melalui Kebijakan Dividen Sebagai Variabel Mediasi pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Jonathan Alexander; Wiwik Fitria Ningsih; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.617

Abstract

This study aims to analyze the factors that influence investment decisions by using dividend policy as an intervening variable. The factors referred to in this research are fundamental factors which include profitability, liquidity, leverage, and cash flow. The research uses the path analysis method. The object in this study uses property and real estate companies listed on the Indonesian Stock Exchange during 2017 to 2021. By using the purposive sampling method, there are 16 companies that eventually become samples in this study. The results showed that profitability and cash flow had an effect on dividend policy, while liquidity and leverage had no effect on dividend policy. The results of the analysis of investment decisions show that directly, profitability, cash flow, and dividend policy affect investment decisions, while liquidity and leverage have no effect on investment decisions. Finally, dividend policy is only able to mediate the effect of liquidity and leverage on investment decisions, while dividend policy is not able to mediate the effect of profitability and cash flow on investment decisions.
Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember Nikita Amirah Aulia; Nurshadrina Kartika Sari; Ratih Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.618

Abstract

This study aims to analyze the effect of budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) on managerial performance at CV. Anugerah Darma Mandiri Jember. The population in this study are all employees and managers at CV. Anugerah Darma Mandiri Jember. The sampling technique in this study is the saturated sample technique. The data used in this study is primary data, namely data obtained from respondents directly through questionnaires. The data analysis method used is Multiple Linear Regression analysis with the help of SPSS processing. The result showed that budgetary slack had no partial effect on managerial performance at CV. Anugerah Darma Mandiri Jember. Meanwhile, transparency, management accounting system, information asymmetry and job relevant information (JRI) partially affect managerial performance in CV. Anugerah Darma Mandiri Jember. Simultaneously, budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) affect managerial performance in CV. Anugerah Darma Mandiri Jember.
Co-Authors Abdul Wahid Adam Naufalianto Afifah Balqis Iftinan Agung Rhaka Oktavianto Agustin HP, Agustin Ajeng Khusnul Samudra Pertiwi Ana Mufidah Awaliyah, Intan Nurul Azhari, Anggun Cahyaningtyas Tetta Riandy Dara Fitra Sukwani Daud Angga Yudha Dedy Wijaya Kusuma Diana Dwi Astuti Dita Rahayu Artaningtias Dyah Ayu Safitri Edi Turjono Edi Turjono, Edi Enita Lestine Aurriel A Feby Astiwi Putri Fitri, Ayu Ningratul Grace Winata Handayani, Yuniorita Indah Hari Sukarno Hayatul Maspufah Hesti Ayu Verawati Ilma Faizah Wijiyono Intan Nurul Awaliyah Iqbal Sabilirrasyad Isti Fadah Jonathan Alexander Laili Rohmah Romadhoni Mareta Susana Melinda Anggreyni Moh Khoiril Mustofa Muhaimin Dimyati Muhammad Abdul Wafi Muhammad Firdaus Nanda Widaninggar Nanda Widaninggar Nanda Widaninggar, Nanda Nida Kamila Hanifah Bastian Nikita Amirah Aulia Novem Bagus Pramesta Novia Nur Chasanah Nur Lailatus Subha Nurhafifah, Nurhafifah Nurhayati Nurhayati Nurhayati Nurhayati Pramono, Amelia Felicia Putri Aulia Nadiyatul Jannah Rachmawati, Ratih Regina Tetisa Nur Amaniah Reni Novita Sari Sabililrrasyad, Iqbal Saiful Amin Sefi Ika Candra Shavira Yuansa Subha, Nur Lailatus Supardi Supardi Suwignyo Widagdo Theresia Ella Sari Wiranto, Ferry Wiwik Fitria Ningsih Yuniorita Indah Handayani Yuniorita Indah Handayani