cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
ANTONY
Contact Email
antony58@ummi.ac.id
Phone
+6281316617086
Journal Mail Official
jammi@ummi.ac.id
Editorial Address
antony58@ummi.ac.id
Location
Kab. sukabumi,
Jawa barat
INDONESIA
JAMMI
Published by Universitas Muhammadiyah Sukabumi
ISSN : -     EISSN : 27460754     DOI : https://doi.org/10.37150/jammi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi UMMI adalah Jurnal Akuntansi Muhammadiyah Sukabumi (JAMMI) adalah jurnal ilmiah yang terbit enam bulanan (Februari dan Agustus) yang diterbitkan Fakultas Ekonomi Universitas Muhammadiyah Sukabumi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 112 Documents
 8   9   10   11   12 
Penerapan Akuntansi ISAK 35 Terhadap Akuntabilitas Keuangan Masjid (studi kasus masjid besar al-hidayah sagaranten) Mawardah, Salwa Manik
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1670

Abstract

This research conducts to find out the compatibility of financial statements based on ISAK NO.35 and how the bookkeeping records of Great Mosque Al-Hidayah based on general accounting principles. In collecting the data in the research that occurred in Great Mosque Al-Hidayah Sagaranten, the researcher did interview and documentation. In analyzing the data, the researcher used descriptive qualitative method, it described the data according to what is found in the financial statements and compared with the theory that is relevan to the problems, then drew the conclusion. According to the research, it can be concluded that the financial statements of Great Mosque Al-Hidayah Sagaranten is not in accordance with ISAK 35 and still in the simple cash form. It’s financial statements just contain financial position, while comprehensive income statements, changes in net assets reports, cash flow reports and notes to financial statements are excluded. Keywords : ISAK 35, Mosque, Non-profit
Analisis Kinerja Keuangan Bank Umum Syariah (BUS) yang Terdaftar Di Bursa Efek Indonesia (BEI) Pertiwi, Dian
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1763

Abstract

Tujuan penelitian ini untuk mengetahui kinerja keuangan Bank Umum Syariah (BUS) yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunkan penelitian kuantitatif yang didapatkan dari laporan keuangan triwulan yang diterbitkan dari situs web resmi masing-masing Bank Umum Syariah (BUS) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Penelitian ini menggunakan sampel jenuh karena semua anggota populasi digunakan sebagai sampel. Teknik analisis data menggunakan uji normalitas Kolmogorov-Smirnov dengan alat bantu SPSS 21. Hasil penelitian menunjukkan bahwa Bank Tabungan Pensiunan Nasional Syariah (BTPS) memiliki kinerja keuangan (CAR, ROA dan FDR) yang lebih baik dibandingkan dengan Bank Rakyat Indonesia Syariah (BRIS) dan Bank Panin Dubai Syariah (PNBS), hal ini dibuktikan dengan nilai CAR, ROA dan FDR Bank Tabungan Pensiunan Nasional Syariah (BTPS) lebih besar dibandingkan dengan Bank Rakyat Indonesia Syariah (BRIS) dan Bank Panin Dubai Syariah (PNBS).
Analisis Prosedur Reimbursement Melalui Sistem Aplikasi Satria Keuangan Pada Dinas Kesehatan Azizah, Siti Nur
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1778

Abstract

The allocation of funds from the Banyumas District Health Office comes from the State Revenue and Expenditure Budget (APBN) and the Regional Revenue and Expenditure Budget (APBD). The APBN and APBD funds are allocated in the form of Inventory Replacement (GU) or in the form of Reimbursement. The purpose of writing this final project is to find out whether the Reimbursement or GU procedure using the financial knight application system at the Banyumas District Health Office is in accordance with the applicable Standard Operating Procedures (SOP). The method used is primary and secondary data. The primary data were obtained from interviews, observations, and documentation. While secondary data obtained from books and other literature as a reference for writing the final project. The results of this study concluded that the Reimbursement or GU procedure using the financial knight application had been carried out correctly and efficiently according to the applicable SOP.
Peran Dan Orientasi Pemda Dalam Mengoptimalisasi Pendapatan Asli Daerah (Studi Kasus Badan Pendapatan Daerah Kabupaten Sukabumi) Cristina, Nadia
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1779

Abstract

This research was conducted to determine the Role and Orientation of Provincial Government in optimizing the Original Income of the Regional Revenues Agency (BAPENDA) of Sukabumi Regency, where there are roles and orientation that can help increase their source of income, including Regional Taxation, Regional Management, Result of Wealth Management of Other regions and Original Revenue and Orientation in Regions (BAPENDA). The research method used is a qualitative method with a descriptive approach. In qualitative research does not use population term, but is called a social situation including the place, perpetrator and activity, and sample in qualitative research is not called respondents but sources or informant. The population in this study is the place of research is the Regional Revenues Agency (BAPENDA) of Sukabumi Regency, the perpetrator in this study is Head of Areas or Secretary at the Regional Revenues Agency (BAPENDA) of Sukabumi Regency, and the activity that occurred is doing research regarding the orientation and role of the Sukabumi Regency. The samples used in this study were only information, PAD data and documentation through an interview with Head of Sector. Based on the result of the study that have been carried out, it can be know that the role and orientation of Pemda at the Regional Revenues (BAPENDA) of Sukabumi Regency. Sukabumi Revenue District and His region was already exceeded and above average.
Pengambilan Keputusan Untuk Berwirausaha Dengan Pengaruh Faktor E-commerce, Sistem Informasi Akuntansi, dan Self Efficacy Wildani, Fathoni Adi
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1780

Abstract

This study aimed to obtain evidence about the influence of e-commerce on the decision to entrepreneurship, the effect of the use of accounting information systems in decision making for entrepreneurship and the influence of self efficacy on the decision to entrepreneurship. This research was conducted in the Faculty of Economics and Business, University of Muhammadiyah Gresik. Data collection methods used in this research is survey method with questionnaire technique. The population in this study were students majoring in accounting forces in 2017 and 2018 Faculty of Economics and Business University of Muhammadiyah Gresik have status as an active student. The data used in this study are primary data obtained directly by distributing questionnaires to respondents using purposive sampling technique. The data analysis used is multiple linear regression analysis. The results show that e-commerce has positive influence on the decision to entrepreneurship, accounting information systems use a positive influence on the decision to entrepreneurship and self efficacy has positive influence on the decision to entrepreneurship.
Peran Self Regulatory Organization (Sro) Meningkatkan Perlindungan Hak Investor Pada Saat Covid-19 Wel Effendi, Afrizaldi; Kartika Sari, Indah; Mukhairani, Mukhairani
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.1888

Abstract

The purpose of this study is to find out SRO's efforts to protect investors' interests during COVID-19. This study uses a descriptive qualitative methodology. Several books or literature from previous studies became the source of data for this investigation. The findings show that the SRO continues to pay close attention to developments in market capitalization and has also issued a number of policies, one of which allows issuers or companies listed on the Indonesian Stock Exchange to be able to buy back shares without having to go through a General Meeting of Shareholders (GMS), with the intention of providing legal protection and legal certainty for investors.
Analisis Pengelolaan Dana Desa (DD) dalam Pemberdayaan Masyarakat di Desa Sudajaya Girang dan Desa PerbawatiKecamatan Sukabumi Kabupaten Sukabumi Alya Harwani, Alyaa
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.1889

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana pengelolaan dana desa terhadap pemberdayaan masyarakat di desa Sudajaya Girang dan Desa Perbawati Kecamatan Sukabumi Kabupaten Sukabumi dan faktor penghambat dalam pengelolaan dana desa terhadap pemberdayaan masyarakat. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan secara deskriptif, data yang digunanakan menggunakan data primer dan data sekunder dengan pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi. Hasil penelitian ini adalah Tata Kelola Pengelolaan Keuangan Desa di Desa Sudajaya Girang dan Desa Perbawati sudah sesui dengan Permendagri No 20 tahun 2018 tentang Pengelolaan Keuangan Desa berupa tahap Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban. Pengelolaan Dana Desa (DD) dari 2 (dua) desa lebih banyak direalisasikan pada Bidang Pelaksanaan Pembangunan dan Bidang Penanggulangan Bencana, darurat dan mendesak. Dan faktor penghambat yaitu Kemampuan dan Pengetahuan perangkat desa yang rendah dan kurangnya kesadaran masyarakat. Kata kunci : Pengelolaan , Dana Desa, Pemberdayaan Masyarakat
Determinan Corporate Sustainability Performance Dengan Auditor Internal Sebagai Pemoderasi Djali, Hartina; Djaddang, Syahril; Merawati, Endang Etty
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.1967

Abstract

Corporate Sustainability Performance is linked to the company's business strategy, which aims to benefit stakeholders while improving people's lives and protecting the environment.This study aims to examine the effect of Intellectual Capital and Free Cash Flow on Corporate Sustainability Performance with the Internal Auditor as moderating. Intellectual Capital is proxied by Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. Meanwhile, Corporate Sustainability Performance is proxied by the CSR index which is based on the 2016 Global Reporting Initiative Standard. The population of this study are companies included in the LQ45 Index during the 2017-2021 period. The sample was selected using purposive sampling method and 20 companies were selected as the research sample. Data analysis using Structural Equiation Model using WARP PLS version 7.0 application. The results of this study indicate that Human Capital, Structural Capital and Employed have no significant effect on the Company's Sustainability Performance. Meanwhile, Free Cash Flow has a significant positive effect on the Company's Sustainability Performance. Internal auditors can weaken the relationship between Human Capital and Corporate Sustainability Performance, the relationship between Structural Capital and Corporate Sustainability Performance and the relationship between Free Cash Flow and Corporate Sustainability Performance. Meanwhile, the Internal Auditor can strengthen the relationship between Capital Employed Efficiency and Corporate Sustainability Performance. The results of this study have an impact on company management to consider the company and as information for investors in determining investment decisions.
Analisis Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Pada Hotel Pantai Mutiara Pelabuhan Ratu Sukabumi Lestari, Intan
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.2003

Abstract

Accounting is explained as the process of recording, categorizing, summarizing, and reporting the company's transaction activities. Therefore, accounting information systems are used to facilitate individuals in their tasks and enable better company performance. This study aims to evaluate the effect of the application of accounting information systems on company performance, taking into account the utilization, quality, security, and supporting facilities of accounting information systems. The method used in this research is a quantitative method with an associative approach (questionnaire method). Questionnaires are used to assess managers' perceptions of information system utilization, information system quality, information system security, and means of supporting accounting information systems, as well as their influence on company performance. From this study it was found that the application of accounting information systems has a positive and significant effect on company performance. Utilization, quality, security, and means of supporting accounting information systems have a positive and significant effect on company performance. Therefore, increasing the application of accounting information systems in hotels can improve the performance of management companies. In addition, managers' perceptions of the usefulness of accounting information systems greatly influence the utilization of these systems. Therefore, companies should pay attention to managers' and employees' perceptions of the usefulness of accounting information systems to ensure effective use of these systems.
Peran Pelatihan Dan Digital Marketing Dalam Meningkatkan Kinerja Sumber Daya Manusia di Masa Pandemi Covid-19 Pada Komunitas Umkm Mafia Kuliner Surakarta CHANDRA, CHANDRA; Ayu Astuti, Aprillia
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.2015

Abstract

This research aims to find out how the role of training by improving the performance of human resources in an organization or an MSME community in Surakarta. This study measures the level of the role of digital marketing training in improving HR performance as it can increase sales in an organization and MSMEs. The large role of human resources requires companies or MSMEs to be able to optimize the performance of their human resources so that they can make an optimal contribution to the digitalization sector of marketing as an effort to increase income and expand information in the world of technology. Consumer behavior is now born in an era where technology is already in its environment or often called the digital native generation, especially driven by this pandemic, companies or SMEs are also required to be ready to compete. This study uses a quantitative approach method. This type of research data is secondary data, namely data obtained indirectly or through intermediary media in the form of documents or company archives needed in research. The existence of training efforts can cause HR to be able to develop greater duties / obligations and responsibilities and can maximize company profits.

Page 11 of 12 | Total Record : 112

 8   9   10   11   12 

Filter by Year

2020 2023


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2023): JAMMI (Jurnal Akuntansi UMMI) Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI) Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI) Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI) Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI