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Nurharibnu Wibisono
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jamer@unmer-madiun.ac.id
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INDONESIA
JAMER
Published by Universitas Merdeka Madiun
ISSN : -     EISSN : 27234843     DOI : https://doi.org/10.33319/jamer.v3i2
Core Subject : Economy,
Economics, Econometrics & Finance
JAMER : Jurnal Akuntansi Merdeka Terbit dua kali dalam setahun pada bulan Maret dan September Memuat artikel hasil penelitian dan kajian konseptual analisis kritis ilmu Akuntansi, Auditing, Perpajakan, dan dan Akuntansi Sektor Publik.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2020): JAMER" : 7 Documents clear
Pengaruh FDR, NPF, ROA, CAR Terhadap Pembiayaan Mudharabah (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar Di Bank Indonesia Pada Tahun 2015-2019) Arini Wildaniyati
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.615 KB) | DOI: 10.33319/jamer.v1i2.26

Abstract

Abstract: This study aims to determine the effect of Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), and Capital Adequacy Ratio (CAR) on Mudharabah Financing in 2015-2019 both influence partially or simultaneously . The population in this study is Sharia Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia 2015-2019. The sampling method used was Purposive Sampling with certain criteria to obtain 9 Sharia Commercial Banks (BUS). This research uses quantitative methods. The independent variables in this study are Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), and Capital Adequacy Ratio (CAR). While the dependent variable in this study is Mudharabah Financing. The data analysis method used is multiple linear regression analysis and classic assumption test. The results of this study indicate that partially the Return on Asset (ROA) variable has an effect on Mudharabah Financing, while Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), and Capital Adequacy Ratio (CAR) have no effect on Mudharabah Financing. Simultaneously, Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) has no effect on Mudharabah Financing in Islamic Banks in Indonesia.Keywords: Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), dan Capital Adequacy Ratio (CAR), Pembiayaan Mudharabah
Perlakuan Akuntansi Aset Biologis Tanaman Tebu Pada PTPN XI PG. Poerwodadie Magetan Sasmito Widi Nugroho; Merlin Nilam Lapenia; Shinta Noor Anggraeny
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.891 KB) | DOI: 10.33319/jamer.v1i2.28

Abstract

Abstract— This research aims to determine the accounting treatment of biological assets in terms of recognition, measurement and presentation in financial statements and also aims to determine the comparison of the accounting treatment of biological assets of companies based on Financial Accounting Standards namely PSAK 69 Agriculture. This study uses qualitative research methods with a case study approach conducted at PTPN XI PG. Poerwodadie. Data collected by interview, documentation and literature study. PSAK 69 regulates the accounting treatment for the agricultural sector which includes the recognition, measurement and disclosure of agricultural activities. The results showed that PTPN XI PG. Poerwodadie which is engaged in plantations recognizes biological assets in the form of estate crops classified into immature and mature plants. Biological assets are measured at cost and are presented on the balance sheet in the heading of Non-current Assets. PT. Perkebunan Nusantara XI PG. Poerwodadie still has not applied PSAK 69 Agriculture, it can be seen in the company's financial statements that measure its biological assets at fair value rather than acquisition costs. Keywords—: Biological Asset Accounting; Financial Statements; PSAK 69.
Pengaruh Kepuasan Kerja, Komitmen Organisasi, dan Budaya Organisasi terhadap Organizational Citizenship Behavior di PDAM Tirta Taman Sari Kota Madiun Marlinda Rofiqoh; Isharijadi Isharijadi; Farida Styaningrum
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.241 KB) | DOI: 10.33319/jamer.v1i2.29

Abstract

Abstract— This research aim to know influence of job satisfaction, organizational commitment, and organizational culture to organizational citizenship behaviour of PDAM Tirta Taman Sari Madiun City. This research is quantitative analytical research with primary data. These samples in this research is 104 regular employees. While used data collecting technique that is with questioner and documentation. The research instrument used was the Likert scale. The calculation data analysis technique uses Smart PLS, which includes descriptive statistical analysis, the outer model, inner model, and hypothesis testing by looking at the t-statistical value. The result showed job satisfaction, organizational commitment, and organizational culture positive and significant impact on organizational citizenship behavior. Keywords—: job satisfaction; organizational commitment; organizational culture; organizational citizenship behaviour.
Studi Alokasi Belanja Modal Pada Anggaran Pemerintah Daerah Di Eks-Karesidenan Madiun Hery Hermawan
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.713 KB) | DOI: 10.33319/jamer.v1i2.30

Abstract

Abstract— This study aims to determine the effect of the level of effectiveness, independence, and fiscal decentralization on capital expenditures in districts/ city of Madiun Residency both partially and simultaneously. The type of research is quantitative research. Data analysis used is multiple linear regression, t test, F test and coefficient of determination. The result of this study show that, 1.The level of effectiveness significantly effect on the allocation of capital expenditure in the districts/city of Madiun Residency. 2. The level of independence significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 3. The level of fiscal decentralization significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 4. The level of effectiveness, independence, and fiscal decentralization simultaneously affect on the allocation of capital expenditure in districts/city of Madiun Residency. Keywords—: level of effectiveness;  independence; fiscal decentralization; capital expenditure.
Kinerja UKM Batik di Jawa Timur dari Perspektif Sumber Daya Perusahaan dan Inovasi Produk Andrias Dwimahendrawan
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.709 KB) | DOI: 10.33319/jamer.v1i2.31

Abstract

Abstract— This study aims to explain the effect of company resources and product innovation on company performance. This study uses a quantitative approach with a population of 120 batik SMEs and sampling using the Slovin formula with a total of 92 batik SMEs in East Java. Data analysis using linear regression. The results showed that the variable company resources had a significant effect on company performance with a t value of 2.7 and product innovation had a significant effect on company performance with a t value of 2.2. The originality of this study measures the company's performance from the perspective of resources and product innovation in batik SMEs in East Java. Keywords—: Company Resources; Product Innovation; Company performance; Batik.
Melihat Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Berinvestasi Di Pasar Modal Untuk Pengembangan Galeri Investasi (Studi di Universitas Merdeka Madiun) Saraswati Budi Utami; Siti Wardani Bakri Katti; Yogik Eko Prasetyo
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.725 KB) | DOI: 10.33319/jamer.v1i2.32

Abstract

Abstract— This study aims to determine the considerations taken by students of the Faculty of Economics, University of Merdeka Madiun to invest in the capital market through the Investment Gallery of Merdeka Madiun University. Some of the factors chosen to see the consideration in investing are (1) Minimum Capital variable, (2) Return variable, and (3) Capital Market Education variable. Students as investors still have limitations, so the factors that are considered in making investment decisions or investment interests are not too many. This research is an associative study because it is to determine the relationship between Minimum Capital for Investment, Return and Capital Market Education on Student Interest. The research analysis technique uses multiple linear analysis. Respondents in this study were still limited to the Faculty of Economics because in the Investment Gallery of Merdeka Madiun University most of the investors were from the Faculty of Economics. Meanwhile, from other faculties, knowledge of investment options is still common. This study used a sample of 106 students who met the criteria set, from a population of 417 students who had open accounts at the Investment Gallery of the Merdeka University of Madiun. The results showed that: (1) the Minimum Investment Capital variable partially had no significant effect on the Investment Interest variable, (2) the Return variable partially had a significant effect on the Investment Interest variable, (3) the Capital Market Education variable partially had a significant effect on the Interest variable. Investment, and (4) the Minimum Investment Capital, Return, and Capital Market Education variables simultaneously (simultaneously) have an effect on the Investment Interest variable. Of the three variables the dominant influence on student interest is Return. From the results of this research, it can be used as a basis for managers of the Investment Gallery at Merdeka Madiun University to develop a development strategy. Investors from students within the University of Merdeka Madiun itself can be increased through capital market education activities carried out on campus personally or by opening classes. In order to attract potential investors outside the campus, more intense education is also needed, through communities because investment in the capital market is still something new in Indonesian society. Keywords—: Investment Interests; Capital Market; Minimum Investment Capital; Return; Capital Market Education.
Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Terhadap Pengelolaan Keuangan Kelurahan Di Kecamatan Kartoharjo Kota Madiun Wahyuningtyas Mutiara Putri; Rusbiyanti Sripeni; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.348 KB) | DOI: 10.33319/jamer.v1i2.33

Abstract

Abstract— This study aims to find out how far the implementation of transparency, accountability and participation of village finance management in Kartoharjo Subdistrict Madiun City.The research method used is qualitative method with descriptive approach. Respondents in this research are 52 kelurahan in manguharjo urban village. Data collection techniques used in the form of interviews, observations and questionnaires. Data obtained from the primary data by using questionnaires, data analysis techniques using multiple linear regression analysis with SPSS software program version 23.00 for windows and hypothesis testing is done by using the F test. The results of this study indicate that transparency posistif influence on village financial management, while accountability and participation have no effect on the management of village finance. Keywords—: Kelurahan Financial Management; Transparency; Accountability; Participatio.

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