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<![CDATA[THE INFLUENCE OF FINANCIAL LITERACY ON INTENTIONS TO INCREASE THE PERFORMANCE AND SUSTAINABILITY OF MSMEs DURING THE COVID-19 PANDEMIC IN BULUKUMBA ]]>
<![CDATA[Rani Dian Aryani Rasjid]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3600
<![CDATA[This study aimed at analyzing the effect of financial literacy on intentions to improve the performance and sustainability of MSMEs specifically engaged in the culinary and handicraft industries during the COVID-19 pandemic in Bulukumba, South Sulawesi, Indonesia. The population of this study was MSMEs engaged in the culinary and handicraft industries and registered at the Department of Cooperatives and MSMEs (Indonesian: Dinas Koperasi dan UMKM) of Bulukumba. The employed technique of data analysis was a structural equation modeling-partial least square (SEM-PLS) using SmartPLS 3.0 software. In this study, the researchers utilized the Theory of Planned Behavior to determine intentions to improve the performance and sustainability of MSMEs. Results indicated that financial literacy has an effect on intentions (attitude toward behavior, perceived behavioral control, and subjective norm). Furthermore, the researchers found strong intentions (attitude toward behavior and perceived behavioral control) within MSME actors, resulting in attitudes for improving the performance and sustainability of MSMEs in Bulukumba. However, the intention specifically on the variable of the subjective norm has no effect on the performance and sustainability of MSMEs. Knowledge sharing to MSMEs occurs not only from the government, academicians, or big businesses but also between MSMEs, which can be the main key to the success of MSMEs in the era of global trade. Furthermore, it is important to realize that intra-MSME cooperation is highly needed to achieve complementary capabilities.]]>
<![CDATA[EVALUASI KEBERHASILAN REALISASI DANA BOS SEBAGAI UPAYA PERBAIKAN KUALITAS PENDIDIKAN DI INDONESIA ]]>
<![CDATA[Rediyanto Putra]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3669
<![CDATA[The education budget, which has a huge amount in 2020, is dominated by the Budget for Operational Assistance (BOS) funds. Therefore, this school operational assistance fund budget must be followed with optimal results. This paper aims to provide empirical evidence regarding the impact of the realization of BOS funds on the quality of education and HDI in Indonesia. This research was conducted in 33 provinces in Indonesia for the 2018-2019 period. The data in this study were obtained from data published by the Directorate General of Fiscal Balance and the Central Bureau of Statistics. Further research data were analyzed using path analysis through the Statistical Product and Service Solutions (SPSS) version 22.0 program. The results of the test show that the realization of BOS funds is proven to have a positive impact on increasing average school time so that it has an impact on increasing the Human Development Index. However, the test results have not been able to prove that the realization of BOS funds was able to significantly reduce the level of illiteracy in Indonesia. The significance that can be taken from the test results is (1) the realization of BOS funds has succeeded in improving the quality of education in Indonesia, however (2) the percentage of the total cost of BOS funds in the education budget needs to be readjusted with the other total education costs. Based on this, it is necessary to maximize the education budget postures.]]>
<![CDATA[ANALISIS KONTRIBUSI PAJAK SARANG BURUNG WALET DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN TOLI – TOLI ]]>
<![CDATA[Shella Budiawan]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3815
<![CDATA[Permasalahan yang diangkat pada penelitian ini yaitu, bagaimana kontribusi penerimaan pajak sarang burung walet terhadap pendapatan asli daerah di Kabupaten Tolitoli. Oleh sebab itu melalui penelitian ini penulis bertujuan untuk mengetahui dan menganalisis bagaimana kontribusi penerimaan pajak sarang burung walet terhadap pendapatan asli daerah di Kabupaten Tolitoli. Hasil penelitian menunjukkan bahwa kontribusi penerimaan pajak sarang burung walet terhadap pendapatan asli daerah di Kabupaten Tolitoli yang diperoleh setiap tahunnya masih dibawah 10% dengan kreterian sangat kurang. Hal ini disebabkan oleh kurangnya tingkat kepedulian pemerintah dalam membina dan mengembangkan potensi pajak sarang burung wallet tersebut serta minimnya kesadaran wajib pajak terhadap kewajiban pajaknya dan masih banyaknya pengusaha sarang burung wallet yang terkesan masih menutupi usahanya dalam pendataan serta tidak adanya keterbukaan wajib pajak mengenai hasil usaha pengambilan sarang burung wallet. Sehingga dapat diketahui bahwa tingkat kontribusi pajak sarang burung wallet pada tahun 2018 adalah sebesar 0,3171%, pada tahun 2019 adalah sebesar 0,2780%, dan pada tahun 2020 adalah sebesar 0,2542% dengan kategori sangat kurang dalam tiga tahun terakhir.]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Dinda Indira Subagio]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3853
<![CDATA[The purpose of this study is to analyze the effect of intellectual capital and firm value on the consumer goods industry listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2020. The second objective is to analyze the moderating effect of earnings management on the relationship between intellectual capital and firm value. Based on purposive sampling criteria, a sample of 153 consumer goods industry companies was obtained during 2018-2020. The secondary data used is in the form of panel data in the form of time series data for 2018 - 2020 and cross sections. A quantitative approach is used in this study, with multiple linear regression analysis using the Eviews11 (Econometrics and Statistics Software) program. The best estimation model used in this study is the Random Effect Model (REM). The results of the regression test conducted with a significance level of 5% prove that intellectual capital has a significant positive effect on firm value, and earnings management significantly reduces the influence of intellectual capital on firm value. This study provides information on the effectiveness of the application of intellectual capital and adds empirical evidence related to earnings management as a moderating variable.]]>
<![CDATA[Determinant of Share Price in Property and Real Estate Subsector Companies ]]>
<![CDATA[Lulu Amalia Nusron]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3909
<![CDATA[This research aims to determine the influence of financial performance of property and real estate sub-sector companies on the company's share price. Researchers retested because the results of previous studies were likely inconsistent. In addition, property and real estate companies that are used as research objects can be used as indicators to analyze the economic health of a country. However, based on historical performance data, property and real estate share prices fluctuate. Researchers used secondary data on the financial statements of property and real estate subsector companies registered in IDX for the period 2015-2019. The number of registered population is 64 companies but this study used sampling techniques with purposive sampling method so that only 15 companies registered and produced 75 samples for classical assumption test, multiple linear regression test, F test, t test, and determination coefficient test. The results of this study showed that the Current Ratio variable affects the share price with a significance value of 0.025. Earning per Share affects the share price with a significance value of 0.000, and Total Asset Turnover has a significant influence with a value of 0.024 to the share price. All three are also simultaneously influential. Interestingly in this study, for the direction of the hypothetical variable Current Ratio is negative so as to be contrary to the proposed hypothesis. Based on these results, it can be said that the current ratio value is not certain to indicate that the company can adequately pay off debt and avoid liquidity problems.]]>
<![CDATA[REKONSTRUKSI PELAPORAN KEUANGAN MASJID YANG DISESUAIKAN DENGAN SAK SEBAGAI WUJUD KELUASAN PERTANGGUNGJAWABAN (Studi Kasus pada Masjid Agung Baitul Mukminin Jombang) ]]>
<![CDATA[Fitri Ahmad Kurniawan]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3912
<![CDATA[This research aims to know and understand the process of reconstructing the mosque's financial statements in accordance with Financial Accounting Standards. Theory in this research is to use the Legitimacy Theory. This study uses a descriptive qualitative approach. The object of this research is the Great Mosque of Baitul Mukminin Jombang. The data analysis technique used to pattern matching techniques. The results showed that the reconstruction of the mosque's financial reporting preparation is made based on the accounting cycle, starting with the identification of transactions or accounts, then journalizing (general journal) to become financial statements in accordance with applicable accounting standards, taking into account the characteristics of the report in accordance with SAK]]>
<![CDATA[Mengukur Akuntabilitas Dana Bantuan Operasional Sekolah ]]>
<![CDATA[sopian sopian]]>;
<![CDATA[Asqolani Asqolani]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3921
<![CDATA[Penyelenggaraan pendidikan dasar merupakan kewajiban pemerintah untuk mencerdaskan kehidupan bangsa. Kewajiban tersebut diwujudkan dalam bentuk penyediaan dana pendidikan melalui bantuan operasional sekolah (BOS) kepada semua sekolah tingkat SD dan SMP. Untuk mencegah penyalahgunaan dana BOS diperlukan keterbukaan dan akuntabilitas. Riset ini bertujuan menguji pengaruh kompetensi, fungsi manajemen sekolah dan teknologi informasi terhadap akuntabilitas pengelolaan dana BOS. Pengujian pengaruh didasari oleh teori strewardship, teori stakeholders dan teori legitimasi. Riset ini menggunakan metode kuantitatif dengan alat bantu analisis Partial Least Squares Structural Equation Modelling (PLS SEM). Hasil penelitian menyimpulkan bahwa kompetensi, fungsi manajemen sekolah dan teknologi informasi baik secara partial maupun secara simultan mempengaruhi secara signifikan akuntabilitas pengelolaan dana BOS. Hasil riset ini dapat dipergunakan oleh Dinas Pendidikan Kota Tangerang Selatan untuk memperkuat kompetensi bendahara sekolah, meningkatkan partisipasi manajemen sekolah dan masyarakat serta mengoptimalkan penggunaan teknologi informasi untuk mendukung pengelolaan dana BOS yang transparan dan akuntabel. Kata kunci: Akuntabilitas, Dana BOS, Kompetensi, Manajemen Sekolah, Teknologi Informasi]]>
<![CDATA[Treping System (New Trebit for Bookkeeping System): Implementasi Triple Entry Accounting dalam Sistem Entitas Pendidikan ]]>
<![CDATA[Muhammad Fitrah Mahaini]]>;
<![CDATA[Fadhilah Regina Aurel Danessa]]>;
<![CDATA[Arum Kusumastuti Wulandari]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3928
<![CDATA[ABSTRACT Quality education will be the foundation of the government's efforts to encourage the achievement of sustainable development goals and targets in the 2030 Sustainable Development Goals (SDGs) era. One aspect in the education sector that plays an important role in realizing these goals is the use of an appropriate accounting system. The purpose of this study is to analyze the implementation of the triple entry bookkeeping on the accounting system in educational entities. The implementation is considered to have several positive impacts, including: (1) Providing budget information; (2) Automatically validate transactions; (3) Providing an integrated public ledger; and (4) Increase trust and transparency. This research was used library research. The data obtained were analyzed using descriptive analysis techniques with a deductive mindset. The proper and accurate application of triple entry bookkeeping will fundamentally minimize the fault, reduce internal fraud and improve operational efficiency of educational entities as well as improve operational efficiency of educational entities. ABSTRAK Pendidikan berkualitas akan menjadi tumpuan upaya pemerintah dalam mendorong tercapainya tujuan dan sasaran pembangunan berkelanjutan dalam era Sustainable Development Goals (SDGs) 2030. Salah satu aspek di sektor pendidikan yang berperan penting untuk mewujudkan tujuan tersebut adalah penggunaan sistem akuntansi yang tepat guna. Tujuan dari penelitian ini adalah untuk menganalisis implementasi triple entry bookkeeping terhadap sistem akuntansi dalam entitas pendidikan. Implementasi tersebut dinilai akan menghasilkan beberapa dampak positif antara lain: (1) Menyediakan informasi anggaran; (2) Memvalidasi transaksi secara otomatis; (3) Menyediakan public ledger yang terintegrasi; dan (4) Meningkatkan kepercayaan dan transparansi. Penelitian ini menggunakan metode kepustakaan (library research). Data yang diperoleh dianalisis dengan teknik deskriptif analisis dengan pola pikir deduktif. Penerapan triple entry bookkeeping dengan tepat dan akurat, secara fundamental akan meminimalisir resiko kesalahan, mengurangi penipuan internal dan meningkatkan efisiensi operasional entitas pendidikan serta meningkatkan efisiensi operasional entitas pendidikan.]]>
<![CDATA[Determinan Laba Bersih pada Bank Pembiayaan Rakyat Syariah di Kota Langsa ]]>
<![CDATA[Muhammad Zulkarnain]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3935
<![CDATA[Bank Pembiayaan Rakyat Syariah merupakan bank yang ada di daerah-daerah dengan tujuan membantu masyarakat yang membutuhkan pendanaan usaha. Penelitian ini bertujuan untuk mengetahui pengaruh dari total aset, modal, pembiayaan dan dana pihak ketiga terhadap laba bersih perusahaan perbankan. Sampel penelitian terdirid ari dua Bank Pembiayaan Rakyat Syariah di Kota Langsa dengan data sekunder berupa laporan keuangan dari tahun 2013-2020. Metode analisis data yang digunakan adalah uji asumsi klasik, persamaan regresi linier berganda, uji koefisien determinasi dan uji hipotesis. Hasil penelitian diperoleh bahwa total aset, modal berpengaruh positif pembiayaan dan dana pihak tetiga berpengaruh negatif terhadap laba bersih. Hasil uji sig untuk total aset signifikan terhadap laba bersih sementara modal, pembiayaan dan dana pihak ketiga tidak signifikan terhadap laba bersih.]]>
<![CDATA[PROJECT-BASED LEARNING PADA RANCANGAN PENGELOLAAN PERSEDIAAN DI TFME POLITEKNIK NEGERI BATAM ]]>
<![CDATA[Riri Zelmiyanti]]>;
<![CDATA[Seto Sulaksono Adi Wibowo]]>;
<![CDATA[Adhitomo Wirawab]]>;
<![CDATA[Aulia Fajrin]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v6i1.3955
<![CDATA[The purpose of this study is to provide a design for inventory management at the Teaching Factory Manufacture Electronics (TFME) Batam State Polytechnic with a Project-Based Learning (PBL) review. In addition, this study also applies inventory recording in the second basic financial accounting course (AKD2). This study uses qualitative methods with exploratory and descriptive research classifications. The method of collecting data in this research is by direct interviews with the informants. Researchers also made direct observations in the field and collected the necessary data from the main data sources. The results of this study indicate the importance of managing inventory in TFME, one way of managing inventory is by making an inventory card. The inventory card design that has been made is expected to be able to control inventory and the inventory card is designed to be very easy to use, for the use of an inventory card, consistency is needed from all parties involved]]>
