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 76 Documents
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.
Kajian Kritis Akuntansi Sumber Daya Manusia Di Indonesia Gotama, Go, Novia Amelinda Gotama; Mardatillah
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 2 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i2.91

Abstract

Human resource accounting is a complex field involving not only financial aspects but also complex behavioral dimensions. The research method used is library research. This research aims to examine in more depth human resource accounting in Indonesia. This study tries to explain the differences in research results based on 15 previous research journals regarding human resource accounting. Through in-depth literature studies based on various relevant literature, this research tries to examine various previous research journals in Indonesia. The research findings provide insight that the use of human accounting resources in Indonesia has not been implemented in accordance with PSAK. However, human resource accounting also proves that the application of this theory can have a positive impact on company performance and the collection of company information.
Analisis ANALISIS PENGARUH NILAI TUKAR, TINGKAT SUKU BUNGA DAN HARGA EMAS TERHADAP INDEKS HARGA SAHAM GABUNGAN: PENDAHULUAN Pujo Gunarso, Pujo Gunarso
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 2 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i2.97

Abstract

The aim of this research is to determine and analyze the influence of the rupiah exchange rate, interest rates and real assets on composite index returns in Indonesia. This research uses quantitative methods. The analysis method uses a multiple linear analysis model using 3 independent variables and one dependent variable. This research is quantitative research using descriptive tests and hypothesis testing for data analysis using SPSS 23 software. Monthly closing price data for the period January 2020 to December 2023 for IHSG share prices, exchange rates, interest rates and real assets. The research results show that only the rupiah exchange rate index has a negative effect on the composite stock price index (IHSG). Meanwhile, real asset returns on gold prices and interest rates have no effect on the Composite Stock Price Index (IHSG).
ANALISIS DAMPAK FINANSIAL DAN NO ANALISIS DAMPAK FINANSIAL DAN NON FINANSIAL PENGELOLAAN PERTAMBANGAN PASIR DAN BATU: ANALISIS DAMPAK FINANSIAL DAN NON FINANSIAL PENGELOLAAN PERTAMBANGAN PASIR DAN BATU Sabrina Fitriyana, Agus Sugiono
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 2 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i2.100

Abstract

This study aims to determine the financial and non-financial impacts of sand and stone mining management using environmental accounting based on Hansen and Mowen's theory in class C mining, XYZ District, Sampang Regency. This type of research is descriptive qualitative with data collection techniques using observation, interviews, and documentation. . The results of the study concluded that the impact of sand and stone mining activities contributed quite well to the surrounding community. Financial impact in the form of: (1). People's income increases, (2). The availability of new jobs, (3). The opening of new business opportunities, (4). Increase Original Local Government Revenue (OLGR) for mining business actors who have official permits. Non-financial impacts in the form of (1). Reducing unemployment, (2). Improving the welfare of the community, (3) The existence of environmental conservation in order to maintain environmental conditions around the mining area.
PENGARUH KOMPETENSI DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA PERAWAT RUMAH SAKIT MEDIKA SANGATTA: Alifia Kharisa Rifqarini1, Meita Sondang Riski2 Email : kharismaalifia91@gmail.com1, meitasondang@yahoo.com2 1Manajemen, STIE Nusantara Sangatta 2Manajemen, STIE Nusantara Sangatta Riski, Meita Sondang
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 2 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i2.101

Abstract

Tujuan penelitian ini adalah menganalisis kinerja perawat bagian rawat inap Rumah Sakit Medika Sangatta. Metode analisis yang digunakan adalah regresi linier berganda dimana datanya diolah dengan menggunakan aplikasi pemrograman komputer SPSS (Statistical Program For Social Science) versi 21. Dari hasil analisis pembahasan nilai korelasi R sebesar 0,733 dan koefisien determinasi R2 sebesar 0,537 memberikan gambaran bahwa hubungan antara variabel kompetensi (X1) dan lingkungan kerja fisik (X2) secara bersama-sama terhadap kinerja perawat (Y) Rumah Sakit Medika Sangatta tergolong kuat. Berdasarkan nilai koefisien regresi masing-masing variabel tersebut, maka hubungan fungsional antara variabel independen terhadap variabel dependen dapat diformulasikan dalam persamaan regresi Y = 2,567 + 0,694 X1 + 0,139 X2. Kesimpulan dari penelitian ini adalah pengaruh variabel kompetensi, lingkungan kerja fisik terhadap kinerja perawat Rumah Sakit Medika Sangatta baik secara parsial maupun secara bersama-sama (simultan) adalah signifikan.
PENGARUH PEMBELAJARAN AKTIF, KEMAJUAN TEKNOLOGI, METODE PEMBELAJARAN, MOTIVASI PESERTA DIDIK TERHADAP PEMBELAJARAN AKUNTANSI: PENGARUH PEMBELAJARAN AKTIF, KEMAJUAN TEKNOLOGI, METODE PEMBELAJARAN, MOTIVASI PESERTA DIDIK TERHADAP PEMBELAJARAN AKUNTANSI Fitriasari, Pipin
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 2 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i2.102

Abstract

This research aims to determine the influence of active learning, technological advances, learning methods and student motivation in learning accounting. This research is quantitative descriptive research. The objects used in this research were students of SMK Negeri 2 and SMK Negeri 3 Balikpapan. The sampling technique used was non-probability sampling with a sample of 321 respondents. The results of this research show that active learning variables, technological advances, learning methods and participant motivation have a significant influence on accounting learning.
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA SUB SEKTOR HOTEL DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA -, Misliani
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 2 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i2.104

Abstract

Pengaruh rasio profitabilitas terhadap harga saham pada perusahaan jasa sub sektor hotel dan pariwisata yang terdaftar di bursa efek indonesia, penelitian ini mengambil objek perusahaan jasa hotel dan pariwisata yang terdaftar di BEI yang menjadi sampel 18 perusahaan. Data diambil adalah data sekunder berupa laporan keuangan perusahaan dalam periode tertentu dimana laporan keuangan yang diperoleh berasal dari BEI, dan selanjutnya dianalisis menggunakan SPSS. Berdasarkan hasil analisis data diketahui bahwa rasio profitabilitas secara simultan berpengaruh signifikan terhadap harga saham pada perusahaan jasa sub sektor hotel dan pariwisata, hal ini dibuktikan dengan analisis t hitung. Berdasarkan hasil analisis data diperoleh nilai t hitung masing-masing variabel mempunyai tingkat signifikan lebih besar dari 0,05, dengan demikian dapat dikatakan bahwa secara parsial variabel yang terdiri operating profit margin, net profit margin, return on equity dan earning per share tidak berpengaruh terhadap harga saham pada perusahaan jasa sub sektor hotel dan pariwisata yang terdaftar pada BEI.