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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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Pengaruh Audit Operasional Tehadap Efektivitas Pelaksanaan Dana Bantuan Operasional Sekolah pada Inspektorat Kota Sukabumi Adisty, Dhea
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1347

Abstract

School operational funds as a component of the government is in need of financial expenditure management through the application of a good control and to measure the effectiveness of the Operational Assistance Fund, local governments through regional inspectorate needs to carry out operational audits that cover all aspects of the operational management of the School Operational Assistance Fund.Operational inspection activity should be beneficial for many public organizations have to support the smooth implementation of the Operational Assistance Fund in the future. The purpose of this study was to determine the operational audit, the effectiveness of the implementation of Operational Support at SMP's in Sukabumi and the influence of operational inspectorate to audit the effectiveness of the School Operational Assistance.The method used in this study is a quantitative method.As for the relationship between variables is causal or associative causal shows the influence of independent variables on the dependent variable.Equipment statistical test used to determine how these effects by using simple regression analysis.The tests are certainly needed the data, in this case the data collection techniques used were interviews and questionnaires. Based on the research that has been done shows that the operational audit on the Inspectorate Sukabumi been implemented properly / adequately.While the School Operational Assistance Fund in Sukabumi as a whole has performed quite effectively.Based on the hypothesis testing shows that there is a significant and positive effect of the operational audit of the effectiveness of school operational funds in Sukabumi Inspectorate, and the influence of the variable operational audit amounted to 51.4%.
Pengaruh Perputaran Piutang Dan Modal Kerja Terhadap Profitabilitis pada UKM. Keripik Sehi Sukabumi muthi, Farida rianti
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1348

Abstract

This study aims to determine the effect of the accounts receivable turnover and working capital on profitability in SMBs. Sehi Sukabumi in 2009-2013. Variable used is the accounts receivable turnover, working capital and profitability. The secondary data used in this study are the financial statements of SMBs. The analytical method used is multiple linear regression, an efficient test of determination, the classical assumption and to test the hypothesis used test-f and t-test. The results of the analysis of this study is the accounts receivable turnover and working capital has no effect on the level of profitability simultaneously. While partial analysis showed no effect on the accounts receivable turnover and profitability levels of working capital effect on the level of profitability.
Pengaruh Keadilan, Kualitas Layanan Dan Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion) Fauziah, Fatihah
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1350

Abstract

ABSTRACT This study purposed to determine the fairness, quality of service and the possibility of fraud detection the taxpayer's perception of the ethics of tax evasion. Technical data retrieval is by distributing a questionnaire to taxpayers, samples are incidental sampling, the number of samples in this study were 100 people on the taxpayer STO Sukabumi. The analysis used is multiple linear regression. The analysis used  is multiple linear regression. This analysis is used to determine the partial significant, coefficient of determination test and t test Simple linear regression test results obtained Ŷ = 1.372 + 0.021 X - 0.008 X2 + 1.040 X3 From the regression equation, it can be seen that the intercept coefficient of 1.372 implies that when the level of fairness, quality of service and the possibility of fraud detection (X1X2X3) fixed, then the rate of tax evasion ethics (Y) is equal to 1.372. Determinant coefficient test showed the value 96.80%. The results of the t test for variables Fairness 0.830 <1.66 t table with 0.409 significant level, this shows that the fairness had no effect on the ethics of tax evasion. While the results of the t test for variables quality of service -0.603 < 1.66 t table with 0.548 significant level, this shows that the quality of service had no effect on the ethics of tax evasion. results of the t test variables the possibility of fraud detection 49.652 > 1.66 t table with 0.00 significant level, this shows that the possibility of fraud detection effect significantly to the ethics of tax evasion
Pengaruh Dana Bantuan Operasional Sekolah (Bos) Terhadap Kinerja Keuangan uliawati, uliawati
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1353

Abstract

This study aims to determine the effect of school operational fund (B0S) on financial performance. The data used in this study uses secondary data with quantitative research methods with associative approaches, which are then processed with the help of SPSS 24 using normality tests and test t (partial). And from these results this study shows the school operational assistance funds (BOS) and education support funds influence financial performance. From year 2014- 2018.
Pengaruh Perputaran Persediaan Barang Dagang Terhadap Kebutuhan Modal Kerja Putri, Dwi Pertiwi
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1354

Abstract

In this discussion i will involve two kinds of variables, merchandise inventory variable is the independent variabel or affect of variabel, while the dependent variable is the working capital needs as affected. This study aims to determine the effect of the merchandise inventory turnover of working capital requirements at Serba Usaha Hirup Rukun Cooperation, Sukabumi. The data used in this study is the historical data, obtained from literatureand data obtained from a company’s annual report. Using simple regression analysis with data processing using SPSS 18. From this study, merchandise inventory turnover is always decreasing and determination of working capital requirements tend to decrease each year. From the result of tests performed on this research note that working capital requirements can be affected by merchandise inventory turnover amounted to 95,9% and simultaneously merchandise inventory turnover significantly influence to the working capital needs of the sig level of 0,021is smaller than the probability value of 0,05.
Pengaruh Stres Tekanan Ketaatan Terhadap Pencegahan Kecurangan Akuntansi Putri, Julieta Amartya; Ismatullah, Ismet; Sudarma, Ade
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1355

Abstract

The aim of this study determines the influence of stress obedience pressure on accounting fraud prevention. The variables used in research are stress obedience pressure and accounting fraud prevention. The data used is the primary data collected through questionnaires dissemination. Research samples were obtained by 36 people who work on BJB bank of Sukabumi branch with nonprobability sampling methods and saturated sampling technique. Data analysis method used the Structure of the SEM-PLS with WarpPLS Program 5.0. Based on research results : (1) Stress Obedience Pressure affect to Accounting Fraud Prevention, indicated by β = -0,485 and significant value of 0,001. (2) Based on the hypothetical test it shows that Stress Obedience Pressure affect to Accounting Fraud Prevention by 23% the remaining 77% is affected by other unstudied factors in this research.
Pengaruh Pendapatan Asli Daerah (Pad) Terhadap Belanja Modal Pemerintah Darah Kota Sukabumi Utary, Vinny Siti
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1356

Abstract

The research aims to know the influence of the income wether the Local Own Revenue (PAD) and the Special Allocation Fund (DAK) have a positive effect towards On Capital Expenditure Regional Government of Sukabumi City. The method used in this research is assosiatif and descriptive method. Data collection techniques in this research is secondary data, and the methods used are documentation. The sample in this study is the Budget Realization Report (LRA) Regional Government of Sukabumi City from 2016-2018 using 36 samples of data, research tools used were multiple linier regression. The result of this aims can be concluded that the Local Own Revenue (PAD) have a positive and significant impact On Capital Expenditure Regional Government of Sukabumi City.
ANALISIS PROSEDUR PEMBERIAN KREDIT DALAM UPAYA MENCEGAH KREDIT MACET: (Studi kasus pada BPR Sukabumi cabang Cibadak) Marwah Afni Syafira
Jurnal Akuntansi UMMI Vol. 2 No. 2 (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.v2i2.1404

Abstract

This study was conducted to determine the procedure for granting credit and how to prevent bad loans at BPR Sukabumi Cibadak Branch. The method used in this study is a qualitative research method with a descriptive approach. This study uses primary and secondary data sources, namely through observation, interviews and documentation, then the data analysis techniques carried out in this study are data reduction and data presentation and finally draw conclusions from the research that has been done. The results of the research that have been carried out show that BPR Sukabumi Cibadak Branch has carried out the credit granting procedure correctly but this is not enough to prevent bad loans. The process starts from analyzing customer credit applications, using the 5C 6A and 7P principles, conducting a survey, after the credit is disbursed, the bank will continue to monitor credit payments. As for how to overcome bad loans at BPR Sukabumi Cibadak Branch, it can be done in 3 ways, namely: 3R, Write-Off Credit, AYDA. Keywords: Credit Granting Procedures, Preventing, Bad Credit
PENGARUH PENGETAHUAN PERPAJAKAN, PENERAPAN SISTEM E-FILING DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK Hilman, Muhammad
Jurnal Akuntansi UMMI Vol. 2 No. 2 (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.v2i2.1408

Abstract

This research aimed to examine and analyze the effect of implementation of efiling ans service quality on the individual taxpayers’ compliance at the Pratama Gresik Selatan Tax Office. While, the research was quantitative with questionaires as the instrument. Moreover, the data collection technique used purposive sampling, in which the sample was based criteria given. In line with, there were 100 individual taxpayers registered at the Pratama Gresik Selatan Tax Office as sample. Furthermore, the data analysis technique used multiple linear regression with SPSS. The results of this study indicate that the variable of taxation knowledge and the implementation of the E-Filing System has a positive effect on individual taxpayer compliance, it will also affect the compliance of individual tax payers getting better and increasing. While the quality of service does not have a positive effect on individual taxpayer compliance.
Pengaruh Informasi Laba, Ukuran Perusahaan, Dividen dan Leverage terhadap Abnormal Return Nasharuddin, Muhammad
Jurnal Akuntansi UMMI Vol. 2 No. 2 (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.v2i2.1409

Abstract

ABSTRACT The purpose of this study is to examine whether or not there is an effect of information on earnings, firm size, dividends and leverage on abnormal returns. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX). Profit information is related to the problem of meaning that must be attached by report engineers to symbols or cost elements so that profit is useful and meaningful as information, while company size is an indicator that can provide clues about the characteristics or conditions of the company. The research data were collected by using the documentation technique of the sample company's financial statement items. By using purposive sampling, the final sample is 85 companies. Test the research hypothesis using multiple linear regression analysis. The results of the hypothesis test conclude that earnings information, firm size, and leverage have no significant effect on abnormal returns. Research has implications for academic, practical and policy aspects.

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