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Rahajeng Cahyaning Putri Cipto
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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 84 Documents
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Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Pada Rumah Sakit St. Antonius Jopu, Kabupaten Ende Ngelu, Maria Elvira Ngelu
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.v11i2.132

Abstract

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.
Model Network Capability pada UKM olahan hasil laut :studi: Desa Kupang M Kojim, Achmad Ali Yuddin Hakim
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.v11i2.133

Abstract

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.
Pengaruh Kelelahan dan Stres Kerja Terhadap Kinerja Individu Generasi Z Abdullah Fahim
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.v11i2.155

Abstract

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.
ANALISIS EFEKTIVITAS PELATIHAN INTERNAL DI PT XY no family name, mardatillah
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.v11i2.194

Abstract

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.
IMPLEMENTASI SISTEM PENGINGAT ADMINISTRASI KEUANGAN BERBASIS SPREADSHEET DALAM MENINGKATKAN EFEKTIVITAS ADMINISTRASI KEUANGAN: STUDI KASUS DI PT JAVA ENERGY SEMESTA Alisyah, Silva Norma; Widajantie, Tituk Diah
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.v11i2.220

Abstract

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.
PENGARUH LITERASI KEUANGAN, PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN PENGGUNAAN, SIKAP PENGUNAAN TEKNOLOGI DAN RISIKO TERHADAP KEPUTUSAN PENGGUNAAN QUICK RESPONS INDONESIA STANDARD (QRIS): UMKM Kota Balikpapan Fitriasari, Pipin
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.v11i2.225

Abstract

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.
ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN DANA DESA DALAM MEWUJUDKAN GOOD GOVERNANCE (Studi pada Desa di Kec. Jatikalen Kab.Nganjuk)" Diyah Puspita Rini
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 12 No 1 (2026): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v12i1.205

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan yang baik, budaya organisasi, dan kepatuhan terhadap regulasi dan hukum terhadap pengelolaan dana desa dalam mewujudkan Good Governance. Pendekatan penelitian ini adalah kuantitatif dengan jenis kausalitas. Data dikumpulkan melalui kuesioner yang disebarkan kepada 35 perangkat desa di lima desa di Kecamatan Jatikalen. Analisis dilakukan menggunakan Partial Least Squares (PLS). Hasil menunjukkan bahwa ketiga variabel bebas berpengaruh positif dan signifikan baik secara parsial maupun simultan terhadap pengelolaan dana desa. Temuan ini menyiratkan perlunya peningkatan kualitas kepemimpinan, budaya kerja yang sehat, dan penegakan kepatuhan hukum untuk mewujudkan tata kelola desa yang akuntabel dan transparan.
PENGARUH PENGARUH KEADILAN PAJAK, KESADARAN WAJIB PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA MALANG : PENDAHULUAN Pujo Gunarso, Pujo Gunarso
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 12 No 1 (2026): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v12i1.258

Abstract

Abstract This study aims to analyze the influence of tax fairness, compliance costs, and tax rates on individual taxpayer compliance in Malang City. The data analyzed were primary data, distributed through questionnaires in Malang City. This study is based on the Theory of Planned Behavior, which explains that compliance behavior is influenced by attitudes, subjective norms, and perceived behavioral control. The analysis tool used was IBM SPSS Statistics 22. The methods used were descriptive analysis, validity testing, reliability testing, classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), multiple regression analysis, and hypothesis testing (F test, t test, coefficient of determination test, and dominance test). Sampling used a simple random sampling technique with 98 respondents drawn from individual taxpayers in Malang. The results of this study indicate that tax fairness, compliance costs, and tax rates have a positive and significant effect on individual taxpayer compliance in Malang City. Keywords: Tax Fairness, Compliance Costs, E-tax system, Tax Rates, Tax Compliance
KOMPENSASI SEBAGAI MODERATOR DALAM HUBUNGAN FASILITAS KERJA DAN KEPUASAN KERJA: PENDEKATAN SEM-PLS JATMIKO, NOVI SATRIA
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 12 No 1 (2026): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v12i1.259

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fasilitas kerja terhadap kepuasan kerja karyawan serta menguji peran kompensasi sebagai variabel moderasi dalam hubungan antara kedua faktor tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik Structural Equation Modeling (SEM-PLS) untuk menganalisis data yang diperoleh dari 59 responden karyawan PT Telkom Akses Balikpapan. Hasil penelitian menunjukkan bahwa fasilitas kerja memiliki pengaruh signifikan terhadap kepuasan kerja karyawan (path coefficient = 0,670, p = 0,000), yang menunjukkan bahwa fasilitas yang memadai dapat meningkatkan kepuasan kerja karyawan. Namun, kompensasi tidak memoderasi pengaruh fasilitas kerja terhadap kepuasan kerja (path coefficient = 0,039, p = 0,647), yang berarti kompensasi tidak berperan sebagai penguat dalam hubungan tersebut. Temuan ini mengindikasikan bahwa pengaruh fasilitas kerja terhadap kepuasan kerja lebih bersifat langsung dan tidak dipengaruhi oleh kompensasi dalam konteks penelitian ini.
PENGARUH GAYA HIDUP, MOTIVASI, LITERASI KEUANGAN, DAN PENGELOLAAN KEUANGAN TERHADAP PERILAKU KONSUMTIF BERBELANJA ONLINE MAHASISWA UNIVERSITAS NUSA CENDANA. Metang, Renol
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 12 No 1 (2026): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v12i1.270

Abstract

The development of digital technology and the increasing use of the internet have encouraged the increasingly inclusive growth of online shopping activities, especially among university students. This study aims to analyze the influence of lifestyle, motivation, financial literacy, and financial management on students’ consumptive behavior in online shopping at Nusa Cendana University. This study uses a quantitative approach with primary data collected through a questionnaire distributed to 100 respondents selected using the Slovin formula from undergraduate students of the 2021–2024 cohorts. Data analysis was conducted using multiple linear regression with the help of SPSS 27. The results show that partially, lifestyle and motivation have a positive and significant effect on consumptive behavior, while financial management has a negative and significant effect. Meanwhile, financial literacy does not have a significant effect. Simultaneously, all independent variables significantly influence students’ consumptive behavior. This study is expected to increase students’ awareness of the importance of good financial management to control consumptive behavior in online shopping.

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