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<![CDATA[LITERATURE REVIEW: PENGARUH PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[widiyati, dian]]>;
<![CDATA[Prasanto , Shania Rizky]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.121
<![CDATA[This research aims to test and analyze the effect of tax avoidance practices on company value by considering company transparency as a moderating variable. The object of this research is manufacturing sector companies listed on the Indonesia Stock Exchange (BEI). This research uses the Systematic Literature Review (SLR) method on seven published journals, taken from the Google Scholar database, from 2016 to 2022. From the research results it can be concluded that tax avoidance practices have no effect on company value. Company transparency is able to moderate the relationship between tax avoidance practices and company value. The limitation of this research lies in the use of a sample which is only limited to manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in a certain time period. Therefore, in future research it is hoped that we can develop samples from other sectors and different years to gain a more comprehensive understanding of the influence of tax avoidance practices on company value with company transparency as a moderating variable.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP PROFITABILITAS PT BANK NEGARA INDONESIA (Persero) Tbk ]]>
<![CDATA[Salsabila. B]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.122
<![CDATA[This study aims to analyze the effect of CAR (Capital Adequacy Ratio), FAT (Fixed Asset Turnover), and FDR (Financing to Deposit Ratio) on the profitability of PT Bank Negara Indonesia (Persero) Tbk., as measured by Return on Assets (ROA). This research employs a quantitative approach with an associative research type. Secondary data in the form of financial statements of PT Bank Negara Indonesia (Persero) Tbk. for a specific period were analyzed using multiple linear regression techniques. The results show that CAR has a positive but not significant effect on ROA. Both FAT and FDR have a positive and significant effect on ROA. The simultaneous test (F-test) indicates that CAR, FAT, and FDR collectively have a significant effect on ROA. This study concludes that fixed asset efficiency and the effectiveness of credit distribution play an important role in the profitability of PT Bank Negara Indonesia (Persero) Tbk. The bank needs to maintain a balance between both factors and ensure adequate capital to achieve optimal financial performance.]]>
<![CDATA[ANALISIS RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PT. PERUSAHAAN LISTRIK NEGARA (PERSERO) ]]>
<![CDATA[Lisa]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.123
<![CDATA[This study aims to analyze the impact of financial ratios on profit growth at PT Perusahaan Listrik Negara (Persero). The research employs a quantitative descriptive approach, using balance sheet and income statement data from 2012 to 2023 as the sample. The analysis results indicate that all variabel meet classical assumption test, including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The multiple linear regression analysis using the ttest (partial test) show that Current Ratio (CR), Debt Ratio (DR) and Total Assets Turnover (TATO) do not affect profit growth, while Net Profit Margin (NPM) has a significant impact on profit growth. Furthermore, the F-test (simultaneous test) confirms that Current Ratio (CR), Debt Ratio (DR), Total Assets Turnover (TATO) and Net Profit Margin (NPM) collectively influence profit growth.]]>
<![CDATA[EVOLUSI TEORI FRAUD DAN RELEVANSINYA TERHADAP STRATEGI PENCEGAHAN FRAUD DANA DESA DI INDONESIA ]]>
<![CDATA[Sinduk, Yohanes Frediski Sinduk]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.126
<![CDATA[This study aims to analyze the phenomenon of village fund corruption in Indonesia. This study identifies that the modus operandi of corruption often involves fictitious projects, budget inflation, and budget cuts by village officials, which are triggered by the lack of supervision and community participation in the management of village funds. The methods used in this study are bibliometric analysis and Systematic Literature Review (SLR), which aim to identify trends, themes, and limitations in the existing literature on village fund fraud. The results of the study indicate that the perpetrators of corruption mostly come from village heads and their apparatus, with support from supra-village institutions that are often involved in corrupt practices. This study also highlights the importance of increasing supervision and community participation to prevent fraud in the management of village funds. Thus, this study is expected to contribute to formulating effective prevention strategies against village fund fraud, as well as providing a comprehensive picture of the development of similar research in Indonesia.]]>
<![CDATA[Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Pada Rumah Sakit St. Antonius Jopu, Kabupaten Ende ]]>
<![CDATA[Ngelu, Maria Elvira Ngelu]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.132
<![CDATA[This study analyzes the application of environmental accounting to waste management at St. Antonius Jopu Hospital, Ende Regency. The purpose of this study is to analyze the application of environmental accounting in waste management and its suitability with the basic framework for the preparation and presentation of financial reports at St. Antonius Jopu Hospital. The type of research used in this study is qualitative research. The type of data used is qualitative data supported by quantitative data. Data collection was obtained from observation, interviews, documentation and literature studies with Miles and Huberman data analysis techniques and using the Nvivo software application tool. This study focuses on the application of environmental accounting and the effectiveness of waste management at St. Antonius Jopu Hospital and its suitability with PSAK 35 and PSAK 57. The results of this study are; (1) The application of environmental accounting at St. Antonius Jopu Hospital has begun but is still not optimal. Identification and recognition of waste costs have been carried out, but are not detailed and are still mixed with other operational costs. Cost measurement is based on estimates without standard methods, and the presentation and disclosure of environmental information is still minimal and less transparent. Therefore, the application of environmental accounting needs to be improved to be more systematic, accurate, and informative. (2) The implementation of environmental accounting at St. Antonius Jopu Hospital is not fully in accordance with the basic framework of financial reporting, because the recognition, measurement, presentation, and disclosure of environmental costs are still not appropriate, objective, and transparent.]]>
<![CDATA[Model Network Capability pada UKM olahan hasil laut :studi: Desa Kupang ]]>
<![CDATA[M Kojim, Achmad Ali Yuddin Hakim]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.133
<![CDATA[Abstrak Seafood SMEs have an important impact on the economy of coastal areas and areas supplied with seafood resources. Much research has been done on network capability, which addresses the relationships between SMEs and their suppliers, government, and competitors. A view of network capability enables SMEs to change their processes according to market needs and trends, by knowing the relationships between suppliers, customers, and other business partners. Similarly, obtaining information from different sources can stimulate the existing relationship process, which ensures the development of SMEs. This research was conducted with a qualitative approach of descriptive type intended to explain network capability in SMEs in Balonggabus and Balongdowo villages. Information retrieval in this study was taken by means of direct interviews to the village heads of Balonggabus and Balongdowo. If it is not enough, we will explore further by interviewing several members of the Balonggabu and Balongdowo village governments. Most working relationships in kupang processing SMEs are only local and depend on family or personal relationships, there has not been more effort to collaborate with larger external parties such as five-star restaurant companies, industries, and digital markets. Seafood processing SMEs in Balonggabus and Balongdowo villages are still in the early stages of developing network capabilities, and have not yet been able to organize them with a good strategy.]]>
<![CDATA[Pengaruh Kelelahan dan Stres Kerja Terhadap Kinerja Individu Generasi Z ]]>
<![CDATA[Abdullah Fahim]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.155
<![CDATA[The dominance of gen Z in the workforce is a real cause for concern. According to 2022 Gallup survey data, 68% of gen Z workers feel stressed and around 34% feel exhausted. This research uses a quantitative approach. The sampling technique in this study used purposive sampling with the criteria of people born after 1997 to 2006. This study uses primary data obtained by distributing questionnaires directly to gen z in East Java. The data were analyzed using the Smart PLS 4 statistical tool. The results of this study explain if burnout has a negative and significant effect on individual performance and job stress has a negative and significant effect on individual performance.]]>
<![CDATA[ANALISIS EFEKTIVITAS PELATIHAN INTERNAL DI PT XY ]]>
<![CDATA[no family name, mardatillah]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.194
<![CDATA[Penelitian ini dilatarbelakangi dari banyak pelatihan internal yang dilakukan oleh PT XY namun hasil yang ingin dicapai oleh organisasi belum maksimal. Hal ini menjadikan penelitian untuk menggali lebih mendalam terkait analisis efektivitas pelatihan internal di PT XY. Selain itu juga menggali mendalam terkait hambatan dan kendala yang berkaitan dalam pelatihan internal tersebut. Untuk dapat menjawab penelitian ini maka peneliti menggunakan pendekatan metode penelitian kualitatif dengan berbasis studi kasus. Data dikumpulkan melalui wawancara mendalam dengan karyawan dan pimpinan serta analisis dokumen pelatihan. Hasil penelitian menunjukkan bahwa pelatihan internal yang dilakukan ada 5 pelatihan yakni 5S management refreshment, 7 habits, behavior-based safety (BBS), work ethos, dan interpersonal skill telah dilaksanakan optimal meskipun tidak 100% lulus terdapat variasi tingkat kelulusan. Artinya efektivitas pelatihan internal ini sudah optimal. Hal ini disebabkan ketidaksesuaian metode pelatihan dengan gaya belajar pegawai generasi saat ini dengan pendekatan instruktur berikutnya variasi tingkat kesulitan materi, serta perbedaan motivasi dan kesiapan peserta. Kendala dan hambatan yang ditemukan adalah belum melakukan metode yang sistematis dan metode interaktif. Terakhir kendalanya adalah pelatih pelatihan belum memiliki kurikulum yang menyesuaikan dengan kebutuhan operasional.]]>
<![CDATA[IMPLEMENTASI SISTEM PENGINGAT ADMINISTRASI KEUANGAN BERBASIS SPREADSHEET DALAM MENINGKATKAN EFEKTIVITAS ADMINISTRASI KEUANGAN: STUDI KASUS DI PT JAVA ENERGY SEMESTA ]]>
<![CDATA[Alisyah, Silva Norma]]>;
<![CDATA[Widajantie, Tituk Diah]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.220
<![CDATA[Penelitian ini bertujuan untuk menerapkan sistem pengingat administrasi keuangan berbasis spreadsheet guna meningkatkan efektivitas pengelolaan administrasi keuangan di perusahaan. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Data diperoleh melalui observasi langsung, wawancara, dan dokumentasi terhadap aktivitas administrasi keuangan sebelum dan sesudah penerapan sistem. Data yang terkumpul kemudian dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi sistem pengingat berbasis spreadsheet, yang dilengkapi fitur pengingat otomatis dan manual, dapat meningkatkan efisiensi pengelolaan jadwal pembayaran, mempercepat proses pelaporan, serta meminimalisir kelalaian administratif. Selain itu, sistem ini memberikan dampak positif terhadap keteraturan transaksi keuangan dan kelancaran operasional perusahaan. Keunggulan lainnya adalah sistem ini mudah digunakan dan dapat disesuaikan dengan kebutuhan perusahaan secara fleksibel. Dengan demikian, sistem pengingat administrasi keuangan berbasis spreadsheet dapat menjadi solusi praktis, hemat biaya, dan efektif dalam mendukung kinerja administrasi keuangan di lingkungan perusahaan, khususnya perusahaan skala kecil hingga menengah yang belum memiliki sistem otomatisasi canggih.]]>
<![CDATA[PENGARUH LITERASI KEUANGAN, PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN PENGGUNAAN, SIKAP PENGUNAAN TEKNOLOGI DAN RISIKO TERHADAP KEPUTUSAN PENGGUNAAN QUICK RESPONS INDONESIA STANDARD (QRIS): UMKM Kota Balikpapan ]]>
<![CDATA[Fitriasari, Pipin]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani ]]>
Publisher : <![CDATA[STIE Madani Balikpapan ]]>
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DOI: 10.51882/jamm.v11i2.225
<![CDATA[This study aims to determine the influence of financial literacy, perceived usefulness, ease of use, attitude towards technology use, and risk. This research is a descriptive quantitative study. The objects used in this study are SMEs fostered by the Department of Cooperatives and Industry in Balikpapan City. The sampling technique used is non-probability sampling with a sample of 125 respondents. The results of this study indicate that the variables of financial literacy, perceived usefulness, ease of use, and risk significantly influence the decision to use QRIS, while the attitude towards technology use does not significantly affect the decision to use QRIS. The most significant influence is financial literacy.]]>
