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R.Gesah Mukti Prabowo
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Fakultas Ekonomi Prodi Akuntansi Jln. Ki Mangun Sarkoro Beji- Tulungagung
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INDONESIA
JAMANTA
Published by Universitas Tulungagung
ISSN : -     EISSN : 28277694     DOI : https://doi.org/10.36563/jamanta_unita.v1i1.417
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
Jurnal ini penyebarluasan hasil penelitian (diseminasi), Analisis putusan maupun kajian ilmiah dari mahasiswa bersama pembimbingnya (corresponding author) yang dikelola oleh mahasiswa Fakultas Ekonomi program prodi Akuntansi, Universitas Tulungagung. JAMANTA diterbitkan 2 (dua) kali dalam setiap tahunnya pada bulan Juli dan Desember. Jurnal Mahasiswa Ekonomi Akuntansi diharapkan menjadi jurnal ilmiah dan berkaitan pada penelitian-penelitian Akuntansi oleh seluruh mahasiswa Akuntansi . Jurnal JAMANTA ini mempublikasikan artikel-artikel kontemporer mengenai akuntansi dari sebuah analisis kasus, jurnal ini diterbitkan dalam Bahasa Indonesia dalam versi online.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "vol. 4 no. 2 (2024)" : 6 Documents clear
REGULATORY-BASED PERFORMANCE MANAGEMENT IN THE PUBLIC SECTOR: EVIDENCE FROM THE INDUSTRIAL DIVISION OF THE BLITAR REGENCY DEPARTMENT OF INDUSTRY AND TRADE: (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) Mohamad Arrofi'; Endah Masrunik; Whedy Prasetyo
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1205

Abstract

Management auditing is an important mechanism for evaluating organizational performance and ensuring compliance with applicable regulations in public sector institutions. Nevertheless, empirical evidence regarding the implementation of management audits based on regional government regulations remains limited. This study aims to analyze the implementation of management auditing in evaluating employee performance in the Industrial Division of the Department of Industry and Trade (Disperindag) of Blitar Regency based on Regent Regulation No. 115 of 2022. A descriptive qualitative approach with a case study design was employed. Primary data were collected through observations, semi-structured interviews with the Head of the Industrial Division and the First Expert Industrial Extension Officer, and documentation, while secondary data were obtained from official documents and relevant literature. Data were analyzed using the management audit stages comprising a preliminary survey, management review and testing, advanced audit, and reporting, with findings interpreted through the criteria cause effect framework. The results indicate that employee performance has been implemented in accordance with Regent Regulation No. 115 of 2022 and supported by the consistent application of Standard Operating Procedures (SOPs). The management audit confirms that organizational activities comply with regulatory requirements, strengthen accountability, improve operational effectiveness, and support the achievement of institutional performance objectives. These findings demonstrate that management auditing functions as an effective governance instrument for evaluating employee performance and reinforcing regulatory compliance. The study contributes to the management auditing literature and provides practical insights for improving performance management within regional government institutions.
EXPLORING UNIVERSITY STUDENTS' PERCEPTIONS OF INDONESIA'S 12% VALUE ADDED TAX INCREASE: THE INFLUENCE OF ECONOMIC LITERACY AND INFORMATION EXPOSURE: Kenaikan ppn 12% Rifansyah Bayu Pratama; Imahda Khoiri Furqon
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1263

Abstract

Value Added Tax (VAT) is one of Indonesia's primary sources of government revenue and plays a significant role in supporting fiscal sustainability. The increase in the VAT rate from 11% to 12% has generated diverse public responses, particularly among young adults, yet limited empirical research has examined university students' perceptions of this policy. This study aims to investigate the perceptions of students at K.H. Abdurrahman Wahid State Islamic University Pekalongan regarding the implementation of the 12% VAT increase. A quantitative survey approach was employed using a structured online questionnaire administered to students of the Islamic Economics Study Program through purposive sampling. The collected data were analyzed using descriptive statistical techniques, including frequency distributions and percentage analysis, to identify patterns in students' awareness, perceptions, and responses to the policy. The findings reveal that although most students are aware of the VAT increase, their understanding of its fiscal objectives and economic implications remains limited. Social media serves as the primary source of policy information, while higher education institutions play a relatively minor role in promoting economic literacy. Students also reported varying perceptions regarding the policy's impact on personal expenditures and its fairness, with these differences influenced by socioeconomic conditions and financial circumstances. Furthermore, respondents emphasized the need for more effective government communication and complementary support measures, such as scholarship programs, to mitigate the policy's impact on vulnerable groups. The study contributes to the literature on public perceptions of fiscal policy and provides practical insights for policymakers and educational institutions to enhance economic literacy and improve public acceptance of taxation reforms.
DO ZISWAF FUNDS AND OPERATIONAL PERFORMANCE INFLUENCE MINIMUM RESERVE REQUIREMENTS? EVIDENCE FROM INDONESIAN ISLAMIC BANKS WITH FIRM SIZE AS A MODERATING VARIABLE arfina hanifaturasyda; Eka Wahyu Hestya Budianto
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1353

Abstract

This study investigates the determinants of the Minimum Reserve Requirement (Giro Wajib Minimum/GWM) in Indonesian Islamic commercial banks by examining the roles of ZISWAF fund receipts, Operating Expenses to Operating Income (BOPO), and non-operating profit/loss, while assessing the moderating effect of firm size. Although the minimum reserve requirement is an essential macroprudential instrument for maintaining banking liquidity and financial stability, empirical evidence regarding the influence of Islamic banking-specific financial indicators and philanthropic fund management on GWM remains limited. This study addresses this research gap by integrating operational, financial, and Islamic social finance variables into a single empirical framework. A quantitative research design was employed using secondary data obtained from the annual and quarterly financial statements published by the Financial Services Authority of Indonesia (OJK) and the official websites of five Islamic commercial banks. The study covers the period from the first quarter of 2018 to the third quarter of 2023, yielding 115 panel observations. Panel data regression and Moderated Regression Analysis (MRA) were performed using EViews 12. The findings reveal that ZISWAF fund receipts, BOPO, and non-operating profit/loss do not individually have a significant effect on the Minimum Reserve Requirement. Furthermore, firm size does not significantly moderate the relationships between these variables and GWM. However, the variables jointly exhibit a statistically significant effect on GWM, although the model explains only 18.40% of the variation in reserve requirements. These findings suggest that GWM is influenced more by regulatory and macroprudential considerations than by banks' internal operational or philanthropic financial characteristics. The study contributes to the literature on Islamic banking liquidity management and provides practical insights for regulators and bank managers regarding the limited role of internal financial indicators in determining mandatory reserve requirements.
ENHANCING RURAL COMMUNITY WELFARE THROUGH VILLAGE-OWNED ENTERPRISES: EVIDENCE FROM BUMDES LOHDJINAWI, INDONESIA Ericha Widya Pramesti
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1354

Abstract

Village-Owned Enterprises (BUMDes) have become a strategic instrument for promoting rural economic development and improving community welfare in Indonesia. However, previous studies have predominantly emphasized the organizational performance of BUMDes, while limited attention has been given to the collaborative governance between BUMDes and village governments in fostering sustainable rural development. This study aims to analyze the collaborative role of BUMDes Lohdjinawi and the Village Government (APDES) in enhancing community welfare in Gesikan Village, Pakel District, Tulungagung Regency. A qualitative descriptive case study was employed using primary and secondary data collected through in-depth interviews, participatory observation, document analysis, community questionnaires, focus group discussions, and observations of local economic activities. Data were analyzed using the interactive qualitative analysis model consisting of data reduction, data display, and conclusion drawing, with triangulation applied to ensure validity. The findings reveal that the collaboration between BUMDes Lohdjinawi and APDES has strengthened local economic development through business diversification, entrepreneurship training, support for micro- and small-scale enterprises, and effective management of village resources. This institutional synergy has generated broader socioeconomic benefits, including employment creation, increased household income, enhanced entrepreneurial capacity, improved access to education and healthcare, and strengthened community participation. The study contributes theoretically by extending the literature on collaborative village governance as a determinant of sustainable rural development. Practically, it provides insights for policymakers and village administrators to strengthen institutional partnerships, managerial capacity, market access, and digital transformation in Village-Owned Enterprises.
BRIDGING THE GAP BETWEEN ACCOUNTING STANDARDS AND PRACTICE: EVIDENCE FROM SAK EMKM IMPLEMENTATION AMONG MSMES IN TULUNGAGUNG, INDONESIA Sofi Dwi Ayu Cahyani
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1356

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia's economic development; however, many businesses continue to experience difficulties in implementing standardized financial reporting. Although the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) were introduced to simplify financial reporting for MSMEs, empirical evidence regarding their practical implementation at the business level remains limited. This study aims to examine the implementation of SAK EMKM and identify the gap between prescribed accounting standards and actual accounting practices at Hikmah MSME in Tulungagung Regency, Indonesia. A qualitative case study approach was employed using descriptive analysis. Data were collected through interviews, observations, and documentation of the enterprise's accounting records, including purchase records, production reports, fixed asset records, and cash receipt and disbursement documents. The collected data were analyzed by comparing the existing accounting practices with the recognition, measurement, presentation, and disclosure requirements stipulated in SAK EMKM. The findings reveal that Hikmah MSME maintains only basic manual bookkeeping focused on recording cash receipts, cash disbursements, and production costs. The enterprise has not implemented the complete accounting cycle, including ledger preparation, depreciation, financial statement presentation, and disclosures required by SAK EMKM. The implementation gap is primarily influenced by limited accounting literacy, inadequate awareness of SAK EMKM, constrained human resource capacity, and insufficient institutional support. These findings highlight that improving accounting compliance among MSMEs requires not only simplified accounting standards but also continuous technical assistance, accounting education, and stronger institutional engagement to enhance financial reporting quality and support sustainable business development.
ADAPTIVE ACCOUNTS RECEIVABLE MANAGEMENT FOR BAD DEBT MITIGATION DURING THE FOOT-AND-MOUTH DISEASE OUTBREAK: EVIDENCE FROM AN INDONESIAN DAIRY ENTERPRISE Risky Nurfadila
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1358

Abstract

The sustainability of agribusiness enterprises depends heavily on effective accounts receivable management, particularly when external crises disrupt debtors' repayment capacity. Despite extensive research on bad debts in commercial sectors, limited attention has been given to receivables management in the dairy industry during periods of biological and economic disruption. This study aims to identify the factors contributing to uncollectible accounts receivable and examine the receivables management practices implemented by CV. Pandowo Agung Milk, an Indonesian dairy enterprise. A qualitative descriptive case study approach was employed. Primary data were collected through semi-structured interviews and field observations involving company management and dairy farmers, while secondary data were obtained from company documents and receivables records. Data were analyzed using qualitative techniques consisting of data reduction, data presentation, and conclusion drawing. The findings reveal that the sharp increase in uncollectible accounts receivable in 2022 was primarily caused by external factors, particularly the Foot-and-Mouth Disease outbreak, which substantially reduced dairy farmers' milk production and weakened their repayment capacity. Rather than adopting aggressive debt collection practices, the company implemented adaptive receivables management strategies, including veterinary assistance, subsidies for medicines and disinfectants, repayment grace periods, and debt restructuring until livestock productivity recovered. These strategies helped preserve long-term relationships with farmers while maintaining business continuity. The study contributes to the literature by demonstrating that adaptive receivables management serves as an effective credit risk mitigation strategy during external crises. Practically, the findings provide insights for agribusiness enterprises in developing resilient credit management policies capable of sustaining financial performance under conditions of uncertainty.

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