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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 242 Documents
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PENGARUH TRANSAKSI NON TUNAI, INFLASI DAN PENERIMAAN PAJAK TERHADAP PERUMBUHAN EKONOMI DI INDONESIA Merin Tri Lestari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3383

Abstract

Economic growth is a development goal that every country wants to achieve, one of which is Indonesia, which is currently focus on increasing economic growth. Therefore, this study aims to analyze the effect of ATM and debit cards, electronic money, inflation and tax revenue on economic growth in Indonesia, either partially or simultaneously. This type of research uses a quantitative approach with multiple linear regression methods, data used are secondary data taken from the publications of the Central Statistics Agency, Bank Indonesia and the Ministry of Finance of the Republic of Indonesia in 2012-2018. The data in the study were processed using SPSS 26. Results of hypothesis testing showed that ATM and debit cards had a positive effect on economic growth, electronic money had a positive effect on economic growth. While inflation has no effect on economic growth and tax revenue has no effect on economic growth. Simultaneously, ATM and debit cards, electronic money, inflation and tax revenues have an effect on economic growth.
LITERASI DAN MODEL MANAJEMEN KEUANGAN UMKM BERBASIS DIGITAL PADA UMKM-UMKM DI KABUPATEN BOALEMO PROVINSI GORONTALO Sukrianto Sukrianto Namrud
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3486

Abstract

In 2015 to 2020 UMKM in Boalemo Regency have experienced ups and downs. This is a problem of decline, one of the main reasons is that UMKM have not been able to survive with their capital. The purpose of the research is to provide knowledge to community groups/micro and small and medium enterprises (UMKM) about literacy and digital-based UMKM financial management models, and to be able to increase the participation of community groups/UMKM in managing UMKM through the provision of knowledge about digital-based management. Descriptive research method with a qualitative approach. The results showed that UMKM in Boalemo District experienced problems in running their businesses, especially during the pandemic due to the lack of government attention in helping UMKM in Boalemo District. The average UMKM in Boalemo Regency in the use of financial literacy fully understands the development of digital-based UMKM, especially in increasing income, even their education level in managing good financial management and digitally still relies on manual recording. While the digital-based UMKM financial management model is not in accordance with the targets and objectives. This is evidenced by UMKM business actors who have not been able to make financial reports. UMKM in Boalemo Regency have not been able to use information technology and social media, especially in utilizing digital based financial management designs. This is because UMKM only rely on manual recording. Keywords: Literacy, Model, Financial Management and UMKM
ETOS KERJA PEDAGANG MUSLIM SERTA DAMPAKNYA TERHADAP PENINGKATAN KESEJAHTERAAN EKONOMI DI KECAMATAN BIRINGKANAYA KOTA MAKASSAR Syahidah Rahmah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3496

Abstract

ABSTRACT This study aims to know the work ethic of Muslim Traders in Biringkanaya District, Makassar City in managing their business and know the effect of Islamic work ethic on increasing the economic prosperity of Muslim Traders in Biringkanaya District, Makassar City. The type of this study was descriptive quantitative with 30 people of sample using purposive sampling technique and likert scale technique to measure the respondent opinions through the distributed questionnaires. The data analysis techniques of this study included simple linear regression analysis using the SPSS version 23 application by conducting validation and reability tests on the data and classical assumption tests, namely p-plot normality test and multicollinearity test. The results showed that Muslim Traders especially Vegetable Traders and Fish Traders in Biringkanaya District, Makassar City had a high Islamic work ethic in business. The work ethic had a positive and significant impact on increasing the economic prosperity of Muslim Traders in Makassar City. Keywords: Work Ethic, Muslim Traders, Economic Prosperity ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui etos kerja pedagang muslim di kecamatan Biringkanaya Kota Makassar dalam mengelola usahanya serta untuk mengetahui pengaruh etos kerja Islami terhadap peningkatan kesejahteraan pedagang muslim di Kecamatan Biringkanaya Kota Makassar. Jenis penelitian yang digunakan dalam penelitian ini bersifat kuantitatif deskriptif Adapun sampel dalam penelitian sebanyak 30 orang dengan menggunakan teknik purposive sampling. Peneliti mengunakan teknik skala likert untuk mengukur pendapat responden melalui kuisioner yang dibagikan. Adapun teknik analisis data yang digunakan dalam penelitian ini antara lain analisis regresi linier sederhana dengan menggunakan aplikasi SPSS versi 23, dengan terlebih dahulu melakukan uji validasi dan reliabilitas terhadap data yang digunakan serta uji asumsi klasik yaitu uji normalitas p-plot dan uji multikolonieritas. Hasil penelitian menunjukkan bahwa pedagang muslim khususnya pedagang sayur dan pedagang ikan di kecamatan Biringkanaya Kota Makassar memiliki etos kerja Islami yang tinggi dalam menjalankan usahanya. Dan etos kerja Islami berpengaruh positif dan signifikan terhadap peningkatan kesejahteraan ekonomi pedagang muslim di Kota Makassar. Kata Kunci: Etos Kerja, Pedagang Muslim, Kesejahteraan Ekonomi
PERANAN KEBERHASILAN PENERAPAN SOFTWARE AKUNTANSI MELALUI KUALITAS SISTEM INFORMASI , KUALITAS INFORMASI DAN PERCEIVED USEFULNESS Prapti Ningsih
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3498

Abstract

Proses implementasi perangkat lunak akuntansi berarti bagaimana suatu perangkat lunak akuntansi dapat memfasilitasi kinerja pengguna untuk menghasilkan informasi yang berkualitas dan membantu pengguna informasi dalam pengambilan keputusan. Perusahaan dapat mengukur keberhasilan implementasi perangkat lunak akuntansi berkenaan dengan kualitas sistem informasi, kualitas informasi, dan kegunaan yang dirasakan sangat terkait dengan pengguna perangkat lunak akuntansi. Proses penerapan software akuntansi yang baik akan membantu perusahaan mencapai tujuan bisnisnya. Berdasarkan hal tersebut, penelitian ini bertujuan untuk mengalisis peneranan keberhasilan software akuntansi melalui variabel Kualitas Sistem Informasi , Kualitas Informasi dan Perceived Usefulness. Populasi dalam penelitian adalah pegawai bank yang bekerja di Jakarta Selatan. Sampel dalam penelitian ini menggunakan sampling aksidental ditujukan kepada pegawai bank yang menggunakan sistem informasi pada tahun 2021. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Berganda dengan program SPSS. Hasil pengujian hipotesis menunjukan variabel , dan secara parsial berpengaruh signifikan terhadap Peranan Keberhasilan Penerapan Software akuntansi. Hasil pengujian hipotesis menunjukan bahwa (1) Kualitas Sistem Informasi berpengaruh signifikan terhadap Peranan Keberhasilan Penerapan Software akuntansi (2) Kualitas Informasi berpengaruh signifikan terhadap Peranan Keberhasilan Penerapan Software akuntansi (3) Perceived Usefulness berpengaruh signifikan terhadap Peranan Keberhasilan Penerapan Software akuntansi
PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN Nanik Lestari; Surya Irma
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3510

Abstract

This study aims to examine the impact of disclosure of sustainability economic (EC), social dimension (SO) and environmental dimension (EN) on issuer's financial performance in 2012-2015 period in mineral and mineral mining sector, energy, gas and petroleum, and infrastructure, and companies that won the SRA (Sustainability report Award) competition in 2015, each winning 1, 2, 3. The research method used in this research is quantitative approach, using cross section data. and it have 40 sample of firm. The independent variables in this study are sustainability reports as measured by economic dimensions (EC), Social (SO), and Environment (EN). The dependent variable in this study is the company's financial performance which can be measured by liquidity ratio, solvability, activity, profitability and investment. Regression used in this research is multiple regression. The result of the research shows that there is influence of sustainability report of economic dimension (EC) with company financial performance. The sustainability report of social dimension and environmental dimension has no effect on company's financial performance. The results of this study are expected to provide benefits to companies, investors, and other stakeholders in the various functions of sustainability reporting mechanisms. The author uses only one control variable are firm size, if adding another control variable, there may be an independent variable influence on the dependent.
DETERMINAN PEMILIHAN KARIR AKUNTAN muzayyanah muzayyanah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3526

Abstract

The goal of this research is to find out what factors influence accounting students' decision to pursue a career as an accountant (public accountants, corporate accountants, teaching accountants, government accountants). The variables of consideration of the job market, work environment, financial rewards/salaries, and professional training are used to measure the factors that influence career choice. The respondents for this study were 72 accounting students from Muhammadiyah University of Cirebon's regular class who were in their 5th and 7th semesters. Multiple regression analysis with SPSS version 22 was used as the analytical method in this study. The findings revealed that labor market considerations, financial/salary rewards, and professional training had no significant impact on accounting students' decision to become accountants, whereas the work environment had a significant impact. accounting in order to pursue a career as an accountant.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Afriyanti Hasanah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3532

Abstract

This study aims to analyze the effect of Good Corporate Governance on tax avoidance.This study uses 4 variables for measuring Good Corporate Governance namely Institutional Ownership, Audit Quality, Company Size, and Political Connection. The population of this study are all manufacturing sector companies that have been listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period with a total final sample of 160 companies that have met the criteria. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 32 companies. Data analysis technique used was simple linear regression analysis of each variable by using Eviews. The results showed that Institutional Ownership did not affect tax avoidance, while Audit Quality, Company Size, and Political Connection had an influence on tax avoidance. Keywords: Tax Avoidance, Institutional ownership, Audit Quality, Company Size, and Political Connection
TUNNELING TUNNELING, GOVERNANCE, DAN PERFORMANCE SEBUAH STUDI BIBLIOMETRIK Siti Arifah; Agung Nur Probohudono; Rahmawati Rahmawati; Setianingtyas Honggowati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3537

Abstract

Penelitian ini bertujuan untuk mengetahui trend penelitian dengan topic tunneling, governance dan performance dengan beberapa variabel yang menyertainya. Metode yang digunakan yakni studi bibliometrik, dengan analisa vosviewer. Penelitian ini menggunakan data publikasi artikel penelitian yang dipublikasikan di science direct pada periode tahun 2010 – 2020. Kesimpulan yang dapat diperoleh dari penelitian ini adalah bahwa publikasi penelitian terkait tunneling, governance, dan performance mengalami fluktuasi yang cukup signifikan. Banyak dipublikasikan di berbagai jurnal, terutama pada Q1 dan Q2. Variabel yang terkait mengarah pada perkembangan yang lebih komplek dan sesuai dengan perkembangan kondisi perekonomian dunia. Negara yang mendominasi sebagai obyek penelitian adalah China dengan perbedaan yang sangat mencolok dibanding dengan Negara lain. Diharapkan penelitian ini dapat memberikan implikasi berupa arah dan peluang lebih lanjut dalam melakukan penelitian terkait tunneling, governance, dan performance.
HOW EARNING PER SHARE (EPS) AFFECTS ON SHARE PRICE Mira mira ismail
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3538

Abstract

This research is a quantitative research using a causality approach that will see and identify the causes and effects of the EPS variable on stock prices. The population in this study are all companies included in the 2018-2019 LQ-45 list, which are 45 companies. The sample was taken based on purposive sampling criteria so that 27 companies were obtained, with the data used were secondary data in the form of published financial statements and can be accessed through www.idx.co.id. The data analysis technique used simple linear regression with SPSS for windows 24.0 test tool. The results of the study show that the EPS variable has a positive and significant effect on the company's share price, this means that EPS is essentially considered important to determine the amount of the stock price and company value, so that most investors can make decisions based on EPS. The evidence that EPS has an effect on stock prices is the 27 companies listed in LQ-45 showing a change in the increase or decrease in the value of EPS which has an effect on the occurrence of an increase or decrease in the Company's stock price.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS CONDITIONS IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Normiati Normiati; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3548

Abstract

This study aims to analyze any indicators in financial ratios that affect financial distress conditions. The data used are data on manufacturing companies in the Indonesia Stock Exchange (IDX) in 2012-2017, which are as many as 80 samples. Dependent financial distress variables are measured using the Altman analysis model (Z-Score). Independent variables are measured using the financial ratios indicator. This study uses a non-probability sampling technique that is purposive sampling. The data used is panel data, using Eviews 9. The results of this study show that the liquidity ratio measured by the current ratio and the leverage ratio measured by the debt asset ratio affect the condition of financial distress. While the profitability ratio measured by return on assets and sales growth does not affect the financial ratio. This research contributes to investors who can use this model, by including the financial ratios indicator, to assess the financial health of the company before making investment-related decisions.

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