cover
Contact Name
Rahajeng Cahyaning Putri Cipto
Contact Email
ajengcipto@stiemadaani.ac.id
Phone
+6281348053663
Journal Mail Official
jamm@stiemadani.ac.id
Editorial Address
Lembaga Penelitian dan Pengabdian Masyarakat STIE MADANI Balikpapan Jl. Kapt. P. Tendean No. 60, Gunung Pasir Balikpapan, Kalimantan Timur 76121 Telp. 0542-423305/424832 Faks. 0542-425380 lppm@stiemadani.ac.id
Location
Kota balikpapan,
Kalimantan timur
INDONESIA
JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM)
ISSN : 23392428     EISSN : 25802631     DOI : -
Core Subject : Economy,
JAMM merupakan kumpulan laporan atau hasil penelitian para dosen dan mahasiswa STIE Madani Balikpapan dalam bidang ekonomi khususnya akuntansi dan manajemen
Articles 6 Documents
Search results for , issue "Vol 10 No 1 (2024): Jurnal Akuntansi Manajemen Madani" : 6 Documents clear
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PEMERINTAH KOTA BALIKPAPAN TAHUN 2022 JATMIKO, NOVI SATRIA
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 1 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i1.67

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, pelayanan fiskus dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di kantor Pemerintah Kota Balikpapan tahun 2022. Variabel bebas terdiri dari 4 (empat) variabel, yaitu pengetahuan wajib pajak, kesadaran wajib pajak, pelayanan fiskus dan sanksi pajak. Variabel terikat terdiri dari 1 (satu) variabel, yaitu kepatuhan wajib pajak. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan kuisioner. Populasinya adalah orang pribadi yang bekerja di kantor pemerintah Kota Balikpapan. Metode penentuan sampel menggunakan teknik purposive sampling dengan jumlah 147 (seratus empat puluh tujuh) orang. Pengolahan data dilakukan dengan SPSS Versi 21. Hasil yang didapat dari penelitian ini adalah Pengetahuan Wajib Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak, Kesadaran Wajib Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak, dan Pelayanan Fiskus tidak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Sanksi Pajak berpengaruh terhadap Kepatuhan Wajib Pajak orang pribadi di kantor Pemerintah Kota Balikpapan.
PENGARUH DEBT TO EQUITY RATIO DAN RETURN EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 gunarso, pujo
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 1 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i1.85

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio dan Return on Equity terhadap Return Saham pada Perusahaan Property and Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Sampel yang digunakan berjumlah 14 perusahaan. Metode analisis data yang di gunakan analisis regresi linier berganda. Variabel independent yang digunakan yaitu Debt to Equity Ratio dan Return on Equity. Sedangkan variabel dependen yang digunakan adalah return saham. Hasil pengujian parsial menunjukkan bahwa Debt to Equity Ratio berpengaruh negatif dan signifikan terhadap return saham. Sedangkan Return On Equity berpengaruh negatif dan signifikan terhadap return saham. Secara simultan Debt to Equity Ratio, Return on Equity berpengaruh signifikan terhadap return saham.
ANALISIS PERBEDAAN KEPUASAN KONSUMEN ONLINE SHOP ANTARA TOKOPEDIA DAN SHOPEE PADA MASYARAKAT KOTA SANGATTA KABUPATEN KUTAI TIMUR: Meita Sondang Riski Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta Email : meitasondang@yahoo.com Kaharuddin Sekolah Tinggi Ilmu Manajemen Indonesia - Samarinda Jl. Dr. Muhammad Yamin no 78 RT VII Samarinda 75119 email : kahar_asa@yahoo.com Riski, Meita Sondang
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 1 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i1.86

Abstract

The aim of the research is to analyze the differences in online shop consumer satisfaction between Tokopedia and Shopee in the people of Sangatta City, East Kutai Regency. This research is quantitative research and the calculations use the SPSS program application. Version 21. Hypothesis testing uses the Mann Whitney test, used with the aim of determining whether there is a difference in the averages of two unrelated samples. The test results above can be seen from the Asymp Sig (2 tailed) value, namely 0.001. Based on the Test Statistics output, it is known that the Asymp Sig (2tailed) value is 0.001 < 0.05, so it can be concluded that the hypothesis is accepted. Thus, it can be said that there is a difference in satisfaction between online shop consumers between Tokopedia and Shopee in the people of Sangatta City, East Kutai Regency.
TANTANGAN DAN PELUANG ASURANSI SOSIAL SYARIAH DI INDONESIA (STUDY LITERASI JAMINAN KESEHATAN NASIONAL): Meutia Safrina Rachma Magister Ilmu Ekonomi Fakultas Bisnis dan Ekonomika Universitas Islam Indonesia meutiasafrina02@gmail.com Rachma, Meutia
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 1 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i1.87

Abstract

This study aims to determine the challenges and opportunities of the National Health Insurance seen from the level of sharia compliance, governance and strategies and opportunities that will be faced in the future. This research is qualitative and uses secondary data. The result obtained in this study are that the Social Health Insurance has met sharia compliance but with certain terms and conditions, JKN also still has some shortcomings that must be considered by the government so thai it is hoped that in the future JKN will be able to compete with other social security.
PENGARUH MODAL USAHA, LAMA USAHA, JAM KERJA DAN PEMASARAN ONLINE TERHADAP PENDAPATAN PEDAGANG PAKAIAN PASAR BLAURAN KLANDASAN: Rahma, Dewi Sartika Program Studi S1 Manajemen, STIE Madani Balikpapan Email : sartikadewi@stiemadani.ac.id Sartika, Dewi
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 1 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i1.88

Abstract

Klandasan II Market or commonly called Blauran Klandasan Market is one of the markets located in Balikpapan City. In this market, various kinds of goods are sold, including in the field of fashion or apparel specifically located on the entire second floor. At clothing traders in this market, they complain about the decrease in income, causing economic instability. The purpose of this study is to find out what factors can affect the income of clothing traders in the Blauran Klandasan Market. Several factors can affect a trader's income, including business capital, length of business, working hours, and online marketing. This study uses primary data and secondary data. The method used is quantitative. The results showed that there was a significant positive effect between working capital on merchant income, there was a significant positive effect between the length of business on merchant income, there was a significant positive effect between working hours on merchant income, and there was no significant influence between online marketing on merchant income. The results of the F and regression tests found that there was an effect of 41.7% between business capital, length of business, working hours, and online marketing together on merchant income and the remaining 58.3% is influenced by other variables.
Power Balance: Hacking Accountability from a Foucauldian Perspective Widyatama, Arif
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 1 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i1.90

Abstract

This article aims to convey an accountability perspective from the Foucauldian viewpoint. The research utilizes a literature review approach based on bibliographic sources, thus the data employed are bibliographic in nature. The findings indicate that when SMEs are unable to implement accountability measures, they may face punishments, whether from third parties such as banks when seeking capital for business development, or from the government regarding tax reporting, which may lead to government enforcement if SMEs fail to comply with the applicable SAK ETAP regulations. Therefore, an appropriate approach or method is necessary to assist and enhance the accountability quality of SMEs.

Page 1 of 1 | Total Record : 6