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Referensi : Jurnal Ilmu Manajemen dan Akuntansi
Published by Universitas Tribhuwana Tunggadewi
ISSN : 20890532     EISSN : 25486152     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Referensi: Jurnal Ilmu Manajemen dan Akuntansi ISSN 2548-6052 (online), ISSN 2089-0532 (cetak), adalah jurnal peer-review yang menerbitkan artikel tentang praktik, teori, dan penelitian di semua bidang ilmu manajemen dan akuntansi. Scope jurnal terdiri dari manajemen, manajemen produksi, manajemen keuangan, manajemen SDM, manajemen pemasaran, dan akuntansi.
Arjuna Subject : -
Articles 3 Documents
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Search results for , issue "Vol 13, No 2 (2025)" : 3 Documents clear
EFISIENSI USAHATANI CABAI RAWIT DI DESA BOCEK KECAMATAN KARANGPLOSO KABUPATEN MALANG Indasari, Felania Sri; Asnah, Asnah; Kholil, A Yusuf
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.7400

Abstract

This research aims to analyze the production factors that influence the production of cayenne pepper and see the level of efficiency in the use of production inputs in cayenne pepper farming in Bocek Village, Karangploso District, Malang Regency. The data analysis method used in this research to determine the effect of using production factors in cayenne pepper farming is Cobb Douglas model analysis. The research results show that cayenne pepper farming in Bocek Village uses production inputs simultaneously and influences the production of cayenne pepper. Partially, the use of land area input, NPK fertilizer and KCl fertilizer has an effect on cayenne pepper production in Bocek Village. Meanwhile, the variables of seeds, manure, pesticides and labor have no partial effect on cayenne pepper production in Bocek Village. Technically the use of each Input variable is inefficient. Allocatively, the use of input variables such as land area, seeds, manure, pesticides and labor has a value 1, meaning the use of production factors is inefficient. Meanwhile, NPK fertilizer and KCl fertilizer have a value of 1, meaning that the use of production factors is not allocatively efficient. Economically, the use of input variables such as land area, seeds, manure, pesticides and labor is inefficient and the variables NPK fertilizer and KCl fertilizer are not economically efficient.
DAMPAK KEMAMPUAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KEUANGAN BUM DESA (The Impact Of Financial Reporting Capability On Financial Accountability Of Village-Owned Enterprises) Tata Rini, Yeni; Cicik Wijayanti, Tri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.6996

Abstract

This research is motivated by the phenomenon of low financial reporting capability in Village-Owned Enterprises (BUM Desa) which has implications for their financial accountability, especially after the issuance of the Minister of Village Decree Number 136 of 2022 concerning Guidelines for Preparing BUM Desa Financial Reports which requires stricter accounting standards. This study aims to analyze the impact of financial reporting capability on BUM Desa's financial accountability and identify factors influencing it. The research method used a qualitative approach with data collection techniques through interviews, observations, documentation, and focus group discussions at BUM Desa Sekar Makmur, Sekarpuro Village, Pakis District, Malang Regency. The results show that the majority of BUM Desa management faces substantial challenges in preparing financial reports according to applicable accounting standards due to limited knowledge and skills in accounting. BUM Desa financial accountability cannot be optimally realized due to the inability to prepare systematic and transparent financial reports, thus hampering the supervisory function of the Badan Permusyawaratan Desa (BPD) and community participation in evaluating BUM Desa performance. This research concludes that financial reporting capability significantly impacts BUM Desa's financial accountability, necessitating human resource capacity enhancement, implementation of integrated accounting information systems, and strengthening of monitoring mechanisms to realize accountable and transparent BUM Desa financial management.
PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, TAX PLANNING, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Putri, Ayudiyah; Yantiana, Nella
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.7145

Abstract

Purpose: This study aims to determine the effect of green accounting, intellectual capital, tax planning, and leverage on company value, Methods: The research used a quantitative approach obtained from secondary data, namely financial reports of basic industry companies listed on the Indonesia Stock Exchange, with purposive sampling technique., Analysis data: The data were analyzed using multiple linear regression with SPSS version 26, Result and discussions: The results of this study indicate that green accounting, tax planning, and leverage affect company value, while intellectual capital does not affect company value., Conclusion: Based on the findings of this study, companies can consider effective measures in implementing green accounting and tax planning within their companies, as well as maintaining a stable debt level in order to achieve the expected company value. Further research can explore the influence of intellectual capital on other sectors in order to gain a more comprehensive understanding.  

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