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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
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Analysis Of Working Capital Growth And Profitability During The Covid 19 Pandemic Adrian, Luthfy Putera Pratama
Jurnal Akuntansi UMMI Vol. 4 No. 1 (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.v4i1.2147

Abstract

According to experts, the concept of cooperatives is interpreted from Latin, ie. "Coopere" and in English "cooperation" Co, which is defined as "together" and means action, work together. The method used in this study is a qualitative method. So the decrease in costs and income has an impact on SHU and assets because cooperative members leave or die. All of this was the impact of the pandemic because at that time we did not add new members or did not accept new members while members who left and died added to it, so income, costs, SHU, assets decreased. The pandemic has created many challenges for cooperative members, both in terms of income, access to resources, changes in consumption habits, uncertainty, and physical limitations. In dealing with the impact of this pandemic, it is important for cooperatives and the government to provide the support and assistance needed so that cooperative members can survive and recover from this crisis. There was a significant effect of working capital and cooperative growth on the profitability of the Citra Utama savings and loan cooperative in Sukabumi during the pandemic. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability.
The Influence Of Electronic Of Mouth, Price, And Brand Image On The Decision To Purchase The Originote Skincare Products Tia Puspita Sari; Ambardi, Ambardi
Jurnal Akuntansi UMMI Vol. 4 No. 1 (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.v4i1.2253

Abstract

Local beauty products are growing, causing competition that makes business people try to create better and better quality products, for example, The Originote skincare products. The purpose of this study is to find out the effect of electronic word of mouth, price, and brand image partially and simultaneously on The Originote skincare product decisions. The method of this study is to use a quantitative method. The sampling technique used non-probability sampling with purposive sampling method. Data collection using a questionnaire with a sample of 113 respondents. The results showed that electronic word of mouth, price, and brand image partially and simultaneously had a significant effect on product purchasing decisions.
Raw Material Inventory Calculation Analysis Using Fifo And Average Methods In Determining Cost Of Cost Of Sold Sarah, Alya
Jurnal Akuntansi UMMI Vol. 4 No. 1 (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.v4i1.2254

Abstract

The purpose of this study aims to Analysis of Raw Material Inventory Calculations Using the FIFO and Average Methods in Determining Cost of Goods Sold. Inventory calculations really need to be done by the organization to find out how much inventory it has. In this study aims to find out how to compare inventory calculations using the FIFO and Average methods in determining the cost of goods sold. The research method used is descriptive qualitative method with data collection techniques using participatory observation methods, interviews, documentation, triangulation, as well as secondary data and primary data. The results of the researcher's discussion can be concluded that the cost of goods calculated using the FIFO method produces a higher cost of goods sold compared to the Average method. The final value of the inventory will affect the profit that will be generated later. The Average method will produce a lower cost of goods sold than the FIFO method which will result in a higher net profit than the FIFO method.
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.
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.
Pengaruh Akuntabilitas dan Transparansi Dana Desa Terhadap Kinerja Pemerintah ardiansyah, M. faizin; Umaimah, Umaimah
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.v3i2.2096

Abstract

The purpose of this study was to examine the effect of accountability and transparency on government performance. The grand theory in this study is the theory of stawarnership which explains the existence of local government as one of the institutions that can be trusted in acting in accordance with its duties and functions that prioritize and prioritize the public interest, provide financial responsibility, so that economic goals, public services and public welfare can be achieved. This study tested the hypothesis by taking samples from Roomo village government employees and Sukamulyo village government employees. The results of the hypothesis test obtained empirical findings that accountability and transparency affect the performance of village government.
The Influence Of Financial Management Policy And Financial Implementation Performance On Orderly Regional Financial Administration Jindana, Asha
Jurnal Akuntansi UMMI Vol. 4 No. 1 (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.v4i1.2072

Abstract

This study aims to determine and explain the influence of regional financial management policies and the performance of concurrent financial administration on the orderly administration of regional finances at the Regional Secretariat of Sukabumi City. The variables used in this study are regional financial management policies (X1) and financial management performance (X2), as well as the orderly administration of regional finances (Y). This study uses a quantitative method with an associative approach. The population in this study were 316 employees of the Regional Secretariat of Sukabumi City, while the sampling technique used the Taro Yamane formula with an error rate of 11%. Primary data collection was carried out through questionnaires. The analysis technique used starts from the validity and reliability test, normality test, classic assumption test, multiple linear regression test and hypothesis testing. The results of the study show that partially or separately each variable, namely regional financial management policies and financial management performance, has an influence on the orderly administration of regional finances. Simultaneous test results also show that jointly the regional financial management policy variables and financial management performance have an influence on the orderly administration of regional finances with an F test value of 12.893 greater than the F table value of 3.14 (12.893> 3.14) with a coefficient value determination or R square value of 0.591 or 59.1%.
Analysis Of Working Capital Growth And Profitability During The Covid 19 Pandemic Adrian, Luthfy Putera Pratama
Jurnal Akuntansi UMMI Vol. 4 No. 1 (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.v4i1.2147

Abstract

According to experts, the concept of cooperatives is interpreted from Latin, ie. "Coopere" and in English "cooperation" Co, which is defined as "together" and means action, work together. The method used in this study is a qualitative method. So the decrease in costs and income has an impact on SHU and assets because cooperative members leave or die. All of this was the impact of the pandemic because at that time we did not add new members or did not accept new members while members who left and died added to it, so income, costs, SHU, assets decreased. The pandemic has created many challenges for cooperative members, both in terms of income, access to resources, changes in consumption habits, uncertainty, and physical limitations. In dealing with the impact of this pandemic, it is important for cooperatives and the government to provide the support and assistance needed so that cooperative members can survive and recover from this crisis. There was a significant effect of working capital and cooperative growth on the profitability of the Citra Utama savings and loan cooperative in Sukabumi during the pandemic. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability.
The Influence Of Electronic Of Mouth, Price, And Brand Image On The Decision To Purchase The Originote Skincare Products Tia Puspita Sari; Ambardi, Ambardi
Jurnal Akuntansi UMMI Vol. 4 No. 1 (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.v4i1.2253

Abstract

Local beauty products are growing, causing competition that makes business people try to create better and better quality products, for example, The Originote skincare products. The purpose of this study is to find out the effect of electronic word of mouth, price, and brand image partially and simultaneously on The Originote skincare product decisions. The method of this study is to use a quantitative method. The sampling technique used non-probability sampling with purposive sampling method. Data collection using a questionnaire with a sample of 113 respondents. The results showed that electronic word of mouth, price, and brand image partially and simultaneously had a significant effect on product purchasing decisions.
Raw Material Inventory Calculation Analysis Using Fifo And Average Methods In Determining Cost Of Cost Of Sold Sarah, Alya
Jurnal Akuntansi UMMI Vol. 4 No. 1 (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.v4i1.2254

Abstract

The purpose of this study aims to Analysis of Raw Material Inventory Calculations Using the FIFO and Average Methods in Determining Cost of Goods Sold. Inventory calculations really need to be done by the organization to find out how much inventory it has. In this study aims to find out how to compare inventory calculations using the FIFO and Average methods in determining the cost of goods sold. The research method used is descriptive qualitative method with data collection techniques using participatory observation methods, interviews, documentation, triangulation, as well as secondary data and primary data. The results of the researcher's discussion can be concluded that the cost of goods calculated using the FIFO method produces a higher cost of goods sold compared to the Average method. The final value of the inventory will affect the profit that will be generated later. The Average method will produce a lower cost of goods sold than the FIFO method which will result in a higher net profit than the FIFO method.

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