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Nurharibnu Wibisono
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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 96 Documents
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ANALISA EFEKTIVITAS PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DAN ANALISA SEKTOR PAJAK DOMINAN PADA PAJAK DAERAH KOTA MADIUN Sandyka Hanggayuh Windarmoko
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.158

Abstract

Salah satu sumber PAD yang berkontribusi besar terhadap pertumbuhan ekonomi adalah pajak daerah. Penelitian ini bertujuan untuk mengukur efektivitas pungutan pajak daerah. serta mengungkapkan beberapa sektor pajak yang memberi kontribusi besar dan dominan dalam membentuk Pajak Daerah Kota Madiun. Jenis penelitian ini adalah deskriptif kuantitatif, yang secara sistematis mendeskripsikan suatu fenomena menggunakan angka-angka, dan tidak digunakan untuk menguji hipotesis atau menghasilkan generalisasi yang lebih universal. Data penelitian yang digunakan adalah data kuantitatif, berupa Laporan Realisasi Anggaran (LRA) Pendapatan dan Belanja Daerah Kota Madiun. Sampel yang digunakan adalah Laporan realisasi pajak daerah kota Madiun pada selama 3 tahun, mulai 2022 sampai dengan 2024. Teknik analisis data deskriptif kuantitatif yang digunakan dalam penelitian ini meliputi: Penyajian data Pengelompokan data berdasarkan kriteria tertentu, Melakukan perhitungan efektivitas pungutan pajak daerah dengan memakai kriteria menurut Keputusan Menteri Dalam Negeri (Mendagri) Nomor 690.900-327 Tahun 1996. Hasil penelitian menyimpulkan bahwa efektivitas pungutan pajak daerah di Kota Madiun pada tahun 2022 hingga 2024 menunjukkan kategori sangat memuaskan, dengan nilai rasio efektivitas diatas 100%. Pungutan pajak daerah di kota Madiun selama 2 tahun berturut turut (2022 dan 2023) memiliki sumber utama yaitu Sektor pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dan sektor Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBBP2). Namun pada tahun 2024 seiring munculnya ketentuan pengelompokan sektor pajak baru, terjadi pergeseran sektor pajak dominan yaitu Pajak Barang dan Jasa Tertentu (PBJT).
PENGARUH PROFITABILITAS DAN STRUKTUR ASET TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024) Ummu Sholihah; Titiek Puji Astuti; Faiz Rahman Siddiq
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.159

Abstract

This study aims to determine the effect of capital structure, profitability, liquidity, and asset structure on firm value, with firm size as a moderating variable (industrial sector companies listed on the Indonesia Stock Exchange in 2021-2024). The data used in this study are secondary data sourced from annual reports and sustainability reports. The sampling technique used a purposive sampling method, resulting in a sample of 113 data over the four years of the study. Data analysis was performed using panel data regression using the Random Effects Model (REM) using Eviews version 12 statistical software. The results show that profitability and asset structure have an impact on firm value. Furthermore, this study also proves that firm size cannot moderate the effect of profitability and asset structure on firm value.
DITERMINAN KINERJA PEMERINTAH DESA Herry Purnomo; Qaiyim Asy’Ari; Nurharibnu Wibisono; Arini Wildaniyati; Nensi Putri Chintianila
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.160

Abstract

Abstract— This paper seeks to empirically assess the key variables affecting performance within village government structures in Karas District, Magetan Regency. The independent variables of the study are Regulation, Organizational Commitment, and Human Resources (HR). and Leadership. The current analysis identifies Village Government Performance as the core dependent variable. The research population is Village Apparatus and the sampling technique uses purposive sampling, that is the Village Head, Secretary, Treasurer, Section Head, Head of Affairs, and village operators who are directly involved in village financial management. The research data were obtained from questionnaires from 60 respondents from 11 villages in Karas District, Magetan Regency. The research data analysis used Multiple Linear Regression with Smart PLS 4 tool. The empirical findings demonstrate that while organizational commitment and leadership exert a significant influence on village government performance. Regulation and human resources do not show a statistically significant effect on village government performance.. Village officials and village office staff need to understand and comply with applicable regulations and improve HR capacity so that public budget management can run efficiently, effectively, and accountably. As an agent, the Village Government needs to realize a just, prosperous village society and optimize the delivery of administrative services to the public.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MADIUN (STUDI PADA BADAN PENDAPATAN DAERAH KOTA MADIUN TAHUN 2020-2024). Hery Hermawan; Henry Windrianto Darmoko; Fatchur Rochman
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.163

Abstract

This study aims firstly to test and prove the extent to which the effectiveness of Advertising Tax and Entertainment Tax revenues affects the Original Regional Income of Madiun City in 2020-2024; secondly, to test and prove the extent to which the contribution of Advertising Tax and Entertainment Tax revenues affects the Original Regional Income of Madiun City in 2020-2024. The data used in this study is quantitative data in the form of Budget Realization Report (LRA). The results of the study indicate that the level of effectiveness of advertising tax revenue is in the less effective category. From the t-test it can be seen that the effectiveness of Advertising Tax individually (partially) affects the Realization of Original Regional Income. The effectiveness of entertainment tax for five years also shows the less effective category. From the results of the t-test, it shows that the effectiveness of Entertainment Tax individually (partially) affects the Realization of Original Regional Income. The contribution of advertising tax and entertainment tax to PAD is still very low.
ANALISIS KUALITAS KREDIT PT BANK PEMBANGUNAN DAERAH JAWA TIMUR Tbk BERDASARKAN RASIO NON-PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) PERIODE 2020–2024 Bayu Rifqie Syahbawono; Syarifah Ratih Kartika Sari; Fatchur Rochman
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.164

Abstract

This study aims to analyze the credit quality of PT Bank Pembangunan Daerah Jawa Timur Tbk during the 2020–2024 period using the Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. This research employed a quantitative descriptive method using secondary data obtained from the company’s annual reports. The analysis was conducted using a time series approach and compared with bank soundness standards issued by the Financial Services Authority (OJK). The results show that the NPL ratio fluctuated during the observation period but remained within the healthy category. Meanwhile, the LDR ratio consistently indicated very strong liquidity, although the bank’s intermediation function had not been fully optimized. Overall, the study concludes that PT Bank Pembangunan Daerah Jawa Timur Tbk maintained healthy credit quality and strong liquidity during the 2020–2024 period.
PENGARUH PENERAPAN AKUNTANSI MANAJEMEN DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PADA LEMBAGA KEUANGAN KELURAHAN DI KOTA MADIUN Siti Suharni; Mohammad Sofyan; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.165

Abstract

This study aims to analyze the influence of management accounting practices and accounting information systems on cost control effectiveness. A quantitative approach was employed using partial least squares-structural equation modeling (PLS-SEM). Management accounting practices were measured through four key indicators, while the accounting information systems was assessed using five system quality dimension. Cost sontrol effectiveness was evaluated through five indicators representing operational cost sontrol performance. The findings reveal that management accounting practices have a positive and significant effect on cost control effectiveness, although the magnitude of the effect is relatively small. In contrast, the accounting information system demonstrate a very strong and significant influence on cost sontrol effectiveness, with the higest path coefficient and a substantial effect size. The adjusted R2 value of 0.808 and Q2 value of 0.569 indicate that the model prosesses strong explanatory and predictive power. There results highlight that, in the digital era, cost control effectiveness is largely determined by the quality of accounting information systems that provide accurate, timely, integrated, and user-friendly information, while management accounting practices function as a complementary mechanism that enhances the utilization such information. This study suggest that organizations should prioritize the development of modern and integrated accounting information to strngthen cost control effectiveness.

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