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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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Mananjemen Sumber Daya Manusia Di SMP Kartika V-I Balikpapan: Analisis dan Implementasi: MANAJEMEN SUMBER DAYA MANUSIA DI SMP KARTIKA V-I BALIKPAPAN: ANALISIS DAN IMPLEMENTASI mardatillah, mardatillah
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.v12i1.271

Abstract

Human resource management in the field of education, particularly at the junior high school level, is rarely discussed and lacks analysis regarding the implementation of human resources. This research aims to analyze in depth the human resource management practices applied at SMP Kartika V-I and to evaluate their impact on educational performance. The approach used in this study is a qualitative case study that emphasizes the human resource management case at SMP Kartika V-I Balikpapan. The research findings reveal that SMP Kartika V-I has a clear and well-defined organizational structure, which facilitates communication and efficient decision-making between management and staff. This structure supports sustainable management and ensures that every element within the organization has a clear role. Next is systematic recruitment where the recruitment process at SMP Kartika V-I is conducted transparently and thoroughly, involving various selection stages. Following that is the ongoing training program where the school provides relevant training and development for teachers, helping them stay updated with the latest teaching methods and technology. The result is an improvement in teaching skills and effectiveness in the learning process. Next, the implementation of a reward system and constructive feedback has increased teachers' motivation and performance.
MODERASI SANKSI PERPAJAKAN ATAS PENGARUH MORAL PAJAK DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Etika Ajeng Priadi
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.v12i1.272

Abstract

This study aims to examine the influence of tax morale and tax awareness on taxpayer compliance, as well as to evaluate the role of tax sanctions as a moderating variable. The research employs a quantitative approach, with the study population consisting of individual taxpayers registered at the East Balikpapan Pratama Tax Office. The sample was selected using a purposive sampling technique, yielding a total of 100 individual taxpayer respondents. The results of the study demonstrate that tax morale and tax awareness each exert a positive influence on taxpayer compliance. Nevertheless, the findings of the moderation analysis indicate that tax sanctions do not strengthen the relationship between tax morale and taxpayer compliance, nor do they enhance the relationship between tax awareness and taxpayer compliance. Keywords: Tax Morale, Tax Awareness, Tax Sanctions, Taxpayer Compliance.
PENGARUH PENERAPAN GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Arista, Anggi
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.v12i1.275

Abstract

This study aims to analyze the influence of green accounting implementation, corporate social responsibility (CSR), and environmental performance on firm value. With the increasing awareness of environmental and sustainability issues, companies are expected not only to focus on financial aspects but also to consider the environmental and social impacts of their operations. This research uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The results show that green accounting and CSR have a positive and significant effect on firm value, while environmental performance also has a positive but not significant effect. These findings indicate that integrating environmentally friendly policies into business strategies can enhance corporate image and provide added value to stakeholders. This research offers important implications for corporate management in developing sustainable business practices.
ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN KENDARAAN PADA PT XYZ: ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN KENDARAAN PADA PT XYZ Fitriasari, Pipin
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.v12i1.277

Abstract

This research aims to find out how internal control is one of the methods used to anticipate fraud and anticipate the possibility of uncollectible receivables, with the existence of control it can minimize losses caused by bad debts. Apart from that, it also explains how an Internal Control System is needed in processing so that errors do not occur in managing data from the warehouse to the dealer. Like the problem experienced by the company XYZ, namely an error in reporting inventory from the warehouse to the head office. This problem can make the Stock Report for Management not match the physical condition. With this type of qualitative research and with a descriptive approach, with the qualitative approach chosen in this research, the researcher hopes that it will provide more space for researchers in describing how effective internal control is in the company vehicle inventory. Data collection techniques in this research were carried out using observation, interviews and documentation, so that the research results could be concluded by the company XYZ already has Internal Control in place, however there is still weak supervision and safeguarding of several employees. And there are still employees who do not follow the SOP for picking up units, if there is no good stock control there will be losses in the future. Organizational structure at the company has been running well in accordance with the duties and responsibilities of each employee, however there are some employees who do double work. Management control carried out by the company only checks if discrepancies occur. The risk that occurs in controlling inventory management is disputes or even loss.

Page 9 of 9 | Total Record : 84

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