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Nurharibnu Wibisono
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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 86 Documents
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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.
Effect of Job Insecurity, Working Conditions and Compensation on Turnover Intention of New Tweety Magetan Bakeries Employees Eka Agustina; Isharijadi Isharijadi; Farida Styaningrum
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.684 KB) | DOI: 10.33319/jamer.v2i1.35

Abstract

This study aims to determine the effect of Job Insecurity, Working Conditions and Compensation for Turnover Intention on New Tweety Magetan Bakeries Employees. This study used descriptive statistical analysis and data collection used primary data through distributing questionnaires to respondents and secondary data, namely a list of employee names. The analytical method used is multiple linear regression with the help of SPSS version 25. This study shows that job insecurity has a positive and significant effect on turnover intention, work conditions have a negative and significant effect on turnover intention, and compensation has a negative and significant effect on turnover intention in New Tweety Magetan bakery employee.
Analisis Strategi Pemasaran Dalam Meningkatkan Jumlah Nasabah Di BPR Mulyo Raharjo Annisaun Nafi'ah
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.898 KB) | DOI: 10.33319/jamer.v2i1.36

Abstract

Abstract—This study aims to analyze 1) what marketing strategies have been implemented in increasing the number of customers, 2) constraints in implementing marketing strategies to increase the number of customers, 3) effective strategies in increasing the number of customers at BPR Mulyo Raharjo. This type of research uses a qualitative descriptive study. As for primary data sources, data collection techniques use interviews and documentation. This research used source triangulation and technique triangulation. Data analysis techniques are data reduction (data reduction), data display (data display) and data verification (conclusing drawing). The results of the study are 1) the strategy applied is the marketing mix using the 4P (Product, Price, Place, Promotion). 2) There are several obstacles faced including a lack of public knowledge, and a high sense of anxiety. The next obstacle lies in the credit product. 3) The most effective strategy used is the promotion approach because the role of promotion in the company is very influential and the products are in accordance with the needs of the community.Keywords—: analisis SWOT; nasabah; srategi pemasaran. 
Pengaruh Locus of Control Dan Motivasi Belajar Terhadap Hasil Belajar Priska Arinanda Yuni Fasari; Supri Wahyudi Utomo; Farida Styaningrum
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.135 KB) | DOI: 10.33319/jamer.v2i1.37

Abstract

The purpose of this study was to determine the effect of Locus of Control and learning motivation on learning outcomes. The research design used a quantitative approach. The study used a population of class X accounting students of SMKN 2 Jiwan with a total of 161 students. The sample used was 115 students. The data collection technique was done by simple random sampling. The data sources used were primary data and secondary data. Data collection was carried out by means of a questionnaire in order to obtain data on the locus of control and learning motivation, meanwhile the learning outcomes were obtained from the average value of daily tests. Test instrument examiners used validity and reliability testing with Cronbach Alpha. The results of this study show 1) there is a significant positive effect of locus of control on learning motivation, 2) there is a significant positive effect of learning motivation on learning outcomes, 3) there is a simultaneous significant effect on learning outcomes. 
Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019 La Ode Abdullah
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.625 KB) | DOI: 10.33319/jamer.v2i1.42

Abstract

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which  was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax,  Original income
FAKTOR INTERNAL YANG MEMPENGARUHI CYCLE EFFECTIVENESS (CE) PADA PABRIK GULA MADUKISMO Halleina Rejeki Putri Hartono
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.494 KB) | DOI: 10.33319/jamer.v2i1.43

Abstract

This study aims to examine internal environmental factors that can affect the level of Cycle Effectiveness (CE) in the sugar production process at the Madukismo Sugar Factory (PG Madukismo). This research is a qualitative research using descriptive analysis method. The data used in this study are primary data and secondary data. The instrument in this study was an interview question conducted to PG Madukismo regarding internal environmental factors that influenced CE at PG Madukismo. The research data technique used observation techniques, interviews, archival data interviews. The technique of analyzing research data through three stages, namely data reduction (data reduction), data presentation (data presentation), and drawing conclusions and levers (drawing conclusions / verification). The results showed that the internal factors that influenced CE were the activity of measuring sugarcane weight, sugarcane delivery, crystallization and stopping milling. Production processes that have non-value added activities that occur in moving activities, waiting activities, and reworking activities.
Pengaruh PAD, DBH, DAU, dan SiLPA Terhadap Belanja Bantuan Sosial Pada Pemerintah Daerah Se-Bakorwil Madiun Nurharibnu Wibisono; Herry Purnomo; Endang Edy Rahaju
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.434 KB) | DOI: 10.33319/jamer.v2i1.44

Abstract

Abstract— This study aims to examine the effect of the Regional Original Revenue (PAD), the Revenue Sharing Funds (DBH), the General Allocation Fund (DAU), and the Remaining Budget Calculation (SiLPA) on Social Assistance Expenditure (Bansos) in Local Governments as the Madiun Regional Coordination (Bakorwil) both partially and simultaneously. The research objects were 10 (ten) Regional Governments in Bakorwil Madiun, East Java, Indonesia based on the realization of APBD data for the period 2011 - 2018. Multiple linear regression method with the help of SPSS 20 was used as an analytical tool in this study. The results of this study indicate PAD, DBH, and DAU affect the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination (Bakorwil). Whereas SiLPA has no effect on Local Governments as the Madiun Regional Coordination). Simultaneously shows PAD, DBH, DAU, and SiLPA influences the Social Assistance Expenditure in Local Governments as the Madiun Regional Coordination. Keywords—: Regional Original Revenue; Revenue Sharing Fund; General Allocation Fund; Remaining Budget Calculation; and Social Assistance Expenditure.

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