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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 Rasio Biaya Operasional pada Pendapatan Operasional, Non-Performing Loan dan Loan to Deposit Ratio Terhadap Profitabilitas Perusahaan Perbankan yang Terdaftar di BEI Ramadhan, Muhammad Zaki; Amalia, Diah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6556

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menemukan bukti empiris mengenai pengaruh rasio Biaya Operasional pada Pendapatan Operasional (BOPO), Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap profitabilitas perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang bersumber dari Bursa Efek Indonesia (BEI). Objek penelitian yang digunakan adalah laporan keuangan tahunan perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2022. Dengan menggunakan metode purposive sampling, jumlah objek penelitian yang ditemukan sebanyak 38 dengan 6 tahun pengamatan, sehingga total sampel yang diteliti pada penelitian ini berjumlah 228 sampel. Penelitian ini menggunakan analisis regresi linear berganda sebagai teknik analisis data. Hasil temuan menunjukkan bahwa tidak semua variabel independen yang diteliti berpengaruh terhadap ROA pada bank konvensional di Indonesia. Secara parsial BOPO dan NPL berpengaruh negatif signifikan terhadap ROA sedangkan LDR tidak berpengaruh positif terhadap ROA pada bank konvensional di Indonesia.
PENGARUH PENGGUNAAN APLIKASI AKUNTANSI BERBASIS DIGITAL TERHADAP KUALITAS INFORMASI AKUNTANSI DAN KINERJA USAHA PADA UMKM Aryanto, Aryanto; Farida, Ida; Ramahdani, Anisa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6626

Abstract

The specific objective of this research is to analyze the effect of the use of digital accounting on the quality of accounting information produced, the effect of using digital-based accounting on business performance, the effect of the quality of accounting information on business performance, and the mediating effect of the quality of accounting information on the relationship between the use of digital accounting on the performance of MSMEs. This study uses quantitative data types sourced from primary data from questionnaires. Respondent population from UMKM in Tegal City with sampling technique using purposive sampling. Structural Equation Model (SEM) test data analysis method. The results showed that the use of digital accounting did not have a significant effect on the quality of accounting information, the use of digital accounting had a positive and significant effect on business performance, the quality of accounting information had no significant effect on business performance, and the quality of accounting information was not able to mediate the effect of using digital accounting on business performance. This study provides an overview of the effect of using digital accounting applications on MSMEs so that they can be a reference for encouraging digitization in MSMEs.
CAREER STUDENT INTEREST PREFERENCES ON SHARIA FINANCIAL SERVICES antoni, syafrul -
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6632

Abstract

ABSTRAKThe study aims to determine students' interest in a career in Islamic financial services, as well as what factors influence students to be interested in Islamic financial services. The number of samples in this study were 90 respondents with the sampling method using random sampling method. Data collection was carried out through a questionnaire. Data analysis uses the help of the IBM SPSS Statistics application. The results showed that religiosity had no effect on students' interest in having a career in Islamic financial services while subjective norms had an effect on students' interest, and behavioral control had no effect on students' interest in the Islamic economics and business faculties of Iain Kerinci in choosing a career in Islamic financial services. Keywords: Religiosity, subjective norms, behavioral control, interest in a career in Islamic financial services.
R Return on asset, Return On Equity, Corporate Social Responsibility terhadap Nilai Perusahaan Mustaqomah, Erniyawati; Citasari, Defi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6635

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh return on assets, return on equity, dan corporate social responsibility baik secara parsial maupun simultan terhadap nilai perusahaan pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2022.Penelitian ini termasuk jenis penelitian kuantitatif. Pemilihan sampel perusahaan menggunakan metode purposive sampling diperoleh 15 perusahaan yang memenuhi persyaratan sebagai sampel dari 63 perusahaan sebagai populasi. Data yang digunakan berupa data sekunder yang didapatkan melalui website resmi IDX. Metode statistik yang digunakan dalam penelitian ini yaitu statistic deskriptif, asumsi klasik, dan uji regresi linear berganda.Hasil penelitian ini menunjukkan bahwa secara parsial variabel return on assets berpengaruh negatif dan signifikan terhadap nilai perusahaan, return on equity berpengaruh positif dan signifikan terhadap nilai perusahaan, corporate social responsibility tidak berpengaruh signifikan terhadap nilai perusahaan untuk perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Return on assets, return on equity, dan corporate social responsibility secara simultan berpengaruh dan signifikan terhadap nilai perusahaan. Pada penelitian ini variabel return on assets, return on equity, dan corporate social responsibility dapat mempredisiksi variabel nilai perusahaan sebesar 48,4% sedangkan sisanya sebesar 51,6% dipengaruhi oleh variabel lain diluar variabel penelitian.
PENGARUH KUALITAS LAYANAN MOBILE BANKING TERHADAP KEPUASAN NASABAH PT. BANK RAKYAT INDONESIA Rininda, Bella Puspita; Nurmalina, Radna
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6639

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan terhadap kepuasan nasabah dalam menggunakan Mobile Banking. Sampel yang ditetapkan dalam penelitian ini adalah 100 responden mahasiswa Politeknik Negeri Tanah Laut yang menggunakan BRI Mobile. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, partial least square, pengukuran outer model, pengukuran inner model, kemudian pengujian hipotesis, dengan alat bantu analisis yaitu SmartPLS versi 3. Hasil penelitian ini menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Hasil pengujian koefisien determinasi menunjukkan nilai R Square sebesar 0,721 atau 72,1%, artinya pengaruh kualitas pelayanan terhadap kepuasan pelanggan sebesar 72,1% dan 27,9%. Sisanya dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Jika kualitas layanan BRI mobile meningkat maka kepuasan nasabah juga akan meningkat. Hal ini menunjukkan bahwa pelayanan yang baik merupakan salah satu kunci keberhasilan suatu organisasi.
Pengaruh Reksadana Syariah, Saham Syariah, dan Inflasi Terhadap Pertumbuhan Ekonomi Indonesia Amelia, Reza Ariessa Rizka; Budiman, Septian Arief
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6668

Abstract

This research aims to prove empirically the influence of Sharia Mutual Funds, Sharia Stocks and Inflation onEconomic Growth in Indonesia with Sharia Bank Size as a Moderating Variable. The type of research used isquantitative. The type of data used is secondary data in the form of Consumer Price Index reports registeredwith the Central Statistics Agency (BPS), reports on Sharia Mutual Funds and Sharia Shares registered withthe Financial Services Authority (OJK), as well as Inflation reports registered with Bank Indonesia for theperiod January 2018 - December 2022. This research uses a saturated sample with a purposive samplingmethod. Data processing using the Microsoft Office Excel 2010 Program and the Eviews 9 Statistics Program.The research results show that Sharia Mutual Funds, Sharia Stocks and Inflation simultaneously influenceeconomic growth in Indonesia. Partially, Sharia Mutual Funds, Sharia Stocks and Inflation influence EconomicGrowth in Indonesia.
Budget Communication, Final Authority, And Negotiation On Budgetary Proposal : An Experimental Study Kusufi, Muhammad Syam
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6670

Abstract

This study aims to investigate the relation between budget communication, final authority and negotiation on budget setting which analyzed by Agency Theory. This research used 2x3 between subject experimental design of budget communications and final authority treatments. The results of this study show that less slack is created when budget proposal requires a factual assertion, but it's not when manager not requires factual assertion. Meanwhile, in final authority condition, manager creates budget slack more when they have final authority than owner's authority. This study show an evidence that there is no significant interaction between budget communication and final authority in creating budget slack. Additionally, this study finds that negotiation can influence manager's performance although it's measured by budget slack or output of production. Negotiation can reduce budget slack. The performance test (which is measured by ability of manager to make product) show that as a whole is not have difference significantly. Meanwhile, for budget slack show that slack in No Factual Assertion treatment is higher than Factual Assertion treatment. Keywords: Participative Budgeting, Budget Communication, Final Authority, Negotiation, Budget Slack, Manager's Performance.
EVALUASI PERTANGGUNGJAWABAN BADAN USAHA MILIK DESA (BUMDesa) "SUMBER REJEKI" Putra, Rediyanto; Fitriani, Ria
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6676

Abstract

BumDesa didirikan dengan tujuan untuk meningkatkan perekonomian desa, memaksimalkan aset desa agar mampu mensejahterakan desa. Tujuan dari penelitian ini adalah melakukan evaluasi tentang bentuk pertanggungjawaban dana dari Badan Usaha Milik Desa (BumDesa) untuk berkontribusi dalam peningkatan perekonomian di Desa Kedungsumber Kecamatan Temayang Kabupaten Bojonegoro. Penelitian ini menggunakan metode kualitatif dengan melakukan pengumpulan data melalui wawancara untuk menghimpun informasi dari informan tentang proses pertanggungjawaban yang dilakukan. Hasil penelitian menunjukkan bahwa proses pengelolaan BumDesa Sumber Rejeki telah sesuai enam prinsip pengelolaan BumDesa. Faktor penting yang menjadi kunci keberhasilan pengelolaan BumDesa adalah terjadinya kontribusi aktif dari seluruh pihak mulai dari pengurus sebagai pengatur dalam kegiatan usaha, pemerintah sebagai pengawas, dan juga masyarakat sebagai pengguna jasa BumDesa tersebut.
DAMPAK AKUNTABILITAS, TRANSPARANSI PENGELOLAAN FISKAL DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI KECAMATAN ULEE KARENG KOTA BANDA ACEH Handayani, Meutia Handayani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6682

Abstract

This investigation examines the impact of accountability, transparency in village financial management, and village policies on community well-being in Ulee Kareng District, Banda Aceh City, both partially and together. The research was conducted quantitatively. Multiple linear regression analysis was performed using SPSS 25. Primary and secondary data are used in this research. The questionnaire was used to collect data. This research included 36 village officials, consisting of 4 heads, secretary, finance and welfare from 9 villages in Ulee Kareng district. IThis investigation demonstrated that community well-being is partially influenced by three factors: accountability in village financial management, transparency in village financial management, and village policy. Community well-being in Ulee Kareng District, Banda Aceh City is also affected by accountability, transparency in financial management and village policies.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND NET PROFIT MARGIN ON STOCK RETURNS sumatriani, sumatriani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): 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.v7i2.6688

Abstract

The aims of this study is to simultaneously and partially test and analyze the impact of the Current Ratio, Debt to Equity Ratio, and Net Profit Margin on stock returns. This study's population consisted of 11 pharmaceutical companies registered on the Indonesia Stock Exchange between 2018 and 2022. This study's sample was determined using a purposive sampling strategy, yielding a sample of 9 pharmaceutical companies with a total of 35 observation data. Multiple linear regression analysis was employed as the analytical method. The study's findings reveal that the Current Ratio, Debt to Equity Ratio, and Net Profit Margin all have an impact on stock returns at the same time. This suggests that increasing the three variables, namely the Current Ratio and Net Profit Margin while decreasing the Debt to Equity Ratio, will enhance stock returns. The current ratio has no statistically significant impact on stock returns. The debt-to-equity ratio has no substantial effect on stock returns. Meanwhile, Net Profit Margin has a minor impact on Stock Returns. Stock returns in pharmaceutical businesses listed on the Indonesian Stock Exchange will rise as Net Present Value rises.

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