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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
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JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM)
Published by Sekolah Tinggi Ilmu Ekonomi MADANI Balikpapan
ISSN : 23392428     EISSN : 25802631     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAMM merupakan kumpulan laporan atau hasil penelitian para dosen dan mahasiswa STIE Madani Balikpapan dalam bidang ekonomi khususnya akuntansi dan manajemen
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 76 Documents
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PENGARUH MEDIA SOSIAL DAN GAYA HIDUP TERHADAP PRILAKU KONSUMTIF GENERASI Z PADA KEWIRAUSAHAAN UMKM RETAIL (STUDI KASUS MAHASISWA DALAM PEMBELIAN “TOKO EEN UNDERWARE” DI BANDAR LAMPUNG Syahril Daud; Galih Pamungkas; Sopian Ali; Raychal Putra
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.111

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh media sosial dan gaya hidup terhadap perilaku konsumtif Generasi Z, dengan fokus pada pembelian produk di "Toko Een Underware" di Bandar Lampung. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi berganda, melibatkan 100 responden yang merupakan konsumen pelajar di Bandar Lampung. Hasil penelitian menunjukkan bahwa media sosial berperan sebagai mediator dalam hubungan antara gaya hidup dan perilaku konsumtif, di mana gaya hidup yang dipengaruhi oleh media sosial dapat meningkatkan perilaku konsumtif. Namun analisis menunjukkan bahwa media sosial tidak berpengaruh positif dan signifikan terhadap perilaku konsumtif di Toko Een Underware, dengan hanya 10,5% variabilitas perilaku konsumtif yang dapat dijelaskan oleh variabel media sosial dan gaya hidup. Temuan ini memberikan wawasan penting bagi pemilik UMKM dalam merancang strategi pemasaran yang lebih efektif untuk menarik perhatian Generasi Z.
PENGARUH MOTIVASI PENGEMBANGAN KARIR DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. PERTAMINA PATRA NIAGA REGIONAL KALIMANTAN Bani Anhar
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.113

Abstract

This study aims to determine the effect of motivation, career development and work discipline on employee performance at PT. Pertamina Patra Niaga Regional Kalimantan. This research is quantitative. The population in this study were employees of PT. Pertamina Patra Niaga Regional Kalimantan. The sampling technique used in this study was saturated sampling, meaning that all employees of PT. Pertamina Patra Niaga Regional, totaling 50 employees, were the samples in this study. The data used in this study are primary data obtained by directly distributing questionnaires to all employees. The data analysis technique used in this study is the multiple linear regression method assisted by the SPSS 25 program. The results of this study indicate that partially the motivation variable has a negative and insignificant effect on employee performance, the career development variable partially does not have a negative and insignificant effect on employee performance and work discipline partially has a positive and significant effect on employee performance. Keywords: motivation, career development, work discipline, employee performance
THE INFLUENCE OF PRICE, PROMOTION, AND INNOVATION ON PURCHASE DECISIONS OF WAKAROROS BATIK IN OLSABARA SANGATTA: Meita Sondang Riski : meitasondang2@gmail.com STIE Nusantara Sangatta sondang, meita
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.115

Abstract

Wakaroros Batik is a motif inspired by the Dayak culture, which describes their views on the natural environment using shades of orange, green, pink, and red. In the price marketing system, promotion and innovation is a factor that has been sought by the company but has yet to be able to provide a maximum contribution to consumer decisions. This study aimed to determine the effect of price, promotion, and innovation on purchasing decisions for Batik Wakararoros at Olsabara Sangatta. The study results indicate that price, and innovation positively and significantly impact purchasing decisions for Batik Wakararos at Olsabara Sangatta. Only promotions whose results are not significant.
PERHITUNGAN HARGA POKOK PRODUKSI (FULL COSTING) SEBAGAI DASAR PENETAPAN HARGA JUAL PADA PABRIK KERIPIK TEMPE IBU NOVI DI KELURAHAN GUNUNG SAMARINDA BARU Prihanisetyo, Adi
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.117

Abstract

Calculation of Cost of Goods Manufactured (COGM) is the most important part needed by company management to determine the selling price of a product. To determine the right selling price, the company must first know the COGM of the product to be sold. The company's production results are influenced by the procurement of raw materials, labor, and factory overhead costs. This research aims to understand how to manage financial data from "Mrs. Novi's tempeh chips factory" in Balikpapan, to understand the COGM calculation used by Mrs. Novi's Small and Medium Enterprise (SME) tempeh chips business if using the Full Costing method, and to analyze the comparison between the COGM calculation used by Mrs. Novi's tempeh chips SME and the COGM calculation using the Full Costing method. This research uses a qualitative approach with field research type. Data was obtained by conducting interviews, observations, and documentation. The data analysis technique used is descriptive analysis, which means analyzing by detailing and explaining the relevance of research data in sentence form. The results of this research show that the COGM and selling price of tempeh chips at Mrs. Novi's tempeh chips SME show different results. When using the Full Costing method, the selling price will increase because the Full Costing method calculates all costs related to the production process. Keywords: Cost of Goods Manufactured, Selling Price, Full Costing Method
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN RASIO CAKUPAN PEMERIKSAAN PAJAK SEBAGAI VARIABEL MODERASI Boli, Hubertus Ade Resha Raditya; Lestari, Sabrina Deby
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.118

Abstract

This study examines the impact of Good Corporate Governance (GCG) on Tax Avoidance, with the Tax Audit Coverage Ratio as a moderating variable. GCG is measured using three proxies: Managerial Ownership, Independent Commissioners, and Audit Committee. This quantitative research utilizes secondary data from 42 publicly listed companies on the Indonesia Stock Exchange (2019–2023). The study employs purposive sampling and multiple linear regression analysis using SPSS. Findings reveal that Managerial Ownership reduces Tax Avoidance, Independent Commissioners have no significant effect, and Audit Committee increases Tax Avoidance. Additionally, the Tax Audit Coverage Ratio strengthens the negative influence of Managerial Ownership on Tax Avoidance. However, it does not moderate the relationship between Independent Commissioners or Audit Committee and Tax Avoidance.
The EFFECT OF COMPANY SIZE, PROFITABILITY, LEVERAGE, SALES GROWTH ON FIRM VALUE IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Patimah, Siti; Mustika Sari, Dina; Fatmawati, Susan; Haripin, Haripin; Agnes Kurnia Tjahjono, Gabriella
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.120

Abstract

This study aims to analyze the effect of company size, profitability, leverage, and sales growth on the value of food and beverage companies listed on the Indonesia Stock Exchange. This study uses quantitative methods with multiple linear regression analysis using SPSS version 27. This study involved 84 companies as a population, with 15 companies selected as samples through purposive sampling method. The results in this study indicate that (1) Company size partially has a positive and significant effect on PBV (2) ROA partially has no positive and insignificant effect on PBV, (3) DAR partially has a negative and significant effect on PBV, (4) Sales Growth partially has a negative and significant effect on PBV, (5) Simultaneously, company size, ROA, DAR, and sales growth have an influence on PBV.
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) widiyati, dian; Prasanto , Shania Rizky
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i2.121

Abstract

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.
PENGARUH KINERJA KEUANGAN TERHADAP PROFITABILITAS PT BANK NEGARA INDONESIA (Persero) Tbk Salsabila. B
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i2.122

Abstract

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.
ANALISIS RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PT. PERUSAHAAN LISTRIK NEGARA (PERSERO) Lisa
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i2.123

Abstract

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.
EVOLUSI TEORI FRAUD DAN RELEVANSINYA TERHADAP STRATEGI PENCEGAHAN FRAUD DANA DESA DI INDONESIA Sinduk, Yohanes Frediski Sinduk
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i2.126

Abstract

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.

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