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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 86 Documents
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Pengaruh Profitabilitas, Leverage, Opini Auditor, Firm Size, Umur Perusahaan Terhadap Audit Delay Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Periode 2016-2018 Eko Siswanto; Fatchurrochman Fatchurrochman
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 (463.152 KB) | DOI: 10.33319/jamer.v2i1.45

Abstract

Abstract— The purpose of this study is to seek the profitability, leverage, auditor's opinion, firm size, company age on audit delay. Purposive sampling technique was used in sampling. The annual reports of LQ-45 Index enterprises registered on the IDX during 2016 to 2018 are used as secondary data sources. Data analysis was performed by multiple linear regression. Hypothesis testing results show that the profitability variable does not affect audit postponement, leverage variable has a positive effect on audit delay, auditor opinion variable influences audit delay, firm size variable does not affect audit deferment, while age of corporation variable has’t not react on audit delay. Keywords—: Profitability; Leverage; Auditor Opinion; Firm Size; Company Age .
SDM Unggul Di Tengah Pandemi COVID-19 Perspektif Tenaga Kerja Mutmainah Mutmainah; Hartirini Warnaningtyas; Choirum Rindah istiqaroh
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.385 KB) | DOI: 10.33319/jamer.v2i2.54

Abstract

The purpose this research are how concept of superior human resource? What strategies can be taken? And why should workforce be superior human resources? Thi research is qualitative wih phenomenological approach. Subject in this research are workforce in industry area at Mojokerto district. For get result of research good quality, this research was carried out for one year. The result of research show that concept of superior human resource are human with eight attitude and behavioral of superior human resources. They are 1) breaking the rule, 2) get started and make a change, 3) create creativity, 4) become a reliable source of information within the unit or company, 5) create innovation, 6) direct others, 7) give inspiration, 8) motivate other work force. Workforce can do some strategies to be superior human resource. They are 1) maintain health, 2) work with health protocol, 3) do company rules, 4) achieve productivity according to company standards, 5) training or education, 6) always want to learn, 7) can find side job. In order to workforce can survive and maintained by company in pandemic and digital era  like this, workforce need to become superior human resource. Superior human resource can value added themselves and they have high competitive power
Faktor-Faktor Kinerja Keuangan Pemda Di Bakorwil Madiun Mintarti Indartini; Nurharibnnu Wibisono
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.125 KB) | DOI: 10.33319/jamer.v2i2.59

Abstract

Its research intend  to determine whether local revenue (PAD), balancing funds (DP), & capital goods expenditures (BM) to the financial performance (KKPD) from city/district in Regional Coordination Agency (Bakorwil) Madiun, East Java, Indonesia partially and simultaneously. The purposive sampling method used forMadiun Regency, Magetan Regency, Ngawi Regency, Ponorogo Regency, and Madiun City  for 5 years (2014-2019). The regression analysis used with SPSS program. This study conclude (1) local-generated revenue has no impact on the financial performance from districts/city at Bakorwil Madiun; (2) Balancing funds influence the financial performance from districts/city at Bakorwil Madiun; (3) Capital expenditures influence the financial performance of districts/city at Bakorwil Madiun; (4) Generally, local revenue, balancing funds, & capital expenditures have an impact to the financial performance of city/districts in Bakorwil Madiun.
Analisis Komponen Biaya Terhadap Pendapatan Bisnis Online Shop (Studi Kasus Pada Bisnis Online Shop Kota Surakarta) Totok Susilo Pamuji Nugroho
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.875 KB) | DOI: 10.33319/jamer.v2i2.60

Abstract

This study aims to determine the cost components needed to generate maximum income in the online shop business from January to June 2021. In order to generate maximum income, there are certainly many factors that must be considered. The population of this study is online business people in Surakarta, totaling 65 people, the sample selection criteria are online business people who earn below 100 million rupiah per year. Data collection techniques in this study are interviews and documentation. The results of this study indicate that the cost of expeditions, raw material costs and labor costs have a positive and significant impact on online shop business income in the city of Surakarta. Simultaneous test results also prove that expedition costs, raw material costs and labor costs also have a positive and significant effect on online shop business income in the city of Surakarta.
Penyusunan Laporan Keuangan Pondok Pesantren Darussalam Mekar Agung Tahun 2019 Berdasarkan Pedoman Akuntansi Pesantren Arini Wildaniyati; Miftahul Rifa'i
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.749 KB) | DOI: 10.33319/jamer.v2i2.61

Abstract

The Darussalam Mekar Agung Islamic Boarding School is a non-profit organization that is not profit-oriented, but there must be good and correct financial reporting. The main source of income for this Islamic boarding school comes from the contribution of the students. Thus, there must be transparency and accountability in the financial reporting. Islamic boarding schools must be able to produce financial reports in accordance with standards so that these financial reports can be understood by all parties. The purpose of this study is to determine the preparation of financial statements in accordance with the Islamic Boarding School Accounting Guidelines. The research method used is a qualitative method with a descriptive approach. The location of this research is in the Darussalam Mekar Agung Islamic Boarding School, Pucanganom Village, Kebonsari District, Madiun Regency. Data collection obtained by means of observation, interviews, and documentation. The data obtained are primary data and secondary data. Primary data was obtained from Mr. Fahrul Amiruddin as the treasurer of the cottage. And secondary data obtained from the financial reports of Islamic boarding schools. The results of this study indicate that the Darussalam Mekar Agung Islamic Boarding School has not implemented the Islamic Boarding School Accounting Guidelines in financial reporting. The recording is still relatively simple. The treasurer only records income and expenses without making final calculations to adjust income and expenses (debit and credit).
Pengaruh Motivasi, Komunikasi dan Lingkungan Kerja Terhadap Semangat Kerja pada PT Global Konstruksi Prakasa Madiun novy rachma herawati; Jefri Dwi Herdiyansyah; Mintarti Indartini
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.529 KB) | DOI: 10.33319/jamer.v2i2.62

Abstract

Employee morale is highly dependent on the state of the work environment. The level of employee morale individually will be different depending on each employee's perception of his work. This study aims (1) Does motivation partially affect work morale at PT Global Kontruksi Prakasa Madiun. (2) Does communication partially affect work morale at PT Global Kontruksi Prakasa Madiun. (3) Does the work environment partially affect morale? work at PT Global Kontruksi Prakasa Madiun. (4) Do motivation, communication, and work environment simultaneously affect the morale at PT Global Kontruksi Prakasa Madiun. The population in this study were employees of PT Global Kontruksi Prakasa Madiun during the study period. The sample size in this study amounted to 50 people. The method used in sampling is saturated sample. The research instrument used a questionnaire. The data analysis technique used classical assumption test, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing using t test and F test. The results showed that (1) Partially, motivation had no effect on morale at PT Global Kontruksi Prakasa Madiun. (2) Partially, communication has no effect on morale at PT Global Kontruksi Prakasa Madiun. (3) Partially the work environment affects the morale of PT Global Kontruksi Prakasa Madiun. (4) Simultaneously, motivation, communication, and work environment affect work morale at PT Global Kontruksi Prakasa Madiun.
Analisis Kondisi Ekonomi Global Terhadap Pergerakan IDX30 Selama Pandemi Covid 19 Siti Wardani Bakri Katti
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.307 KB) | DOI: 10.33319/jamer.v2i2.63

Abstract

This study aimed to determine the effect of global economic uncertainty which comprises: world oil price, Federal fund rate, Dow Jones Industrial Average Index and the Rupiah currency partially or simultaneously on the capital market. In this study IDX30 index used as research objects that represent the capital market, as well as to determine the dominant variable affecting IDX30 index. The population in this study all companies included in the IDX30 index members. Samples were taken using saturation sampling, that the whole company is a member IDX30 index used as a sample. Data analysis techniques used in this research is multiple linear regression analysis. The result showed: (1) World oil price do not significantly influence the IDX30 index, (2) Federal fund rate significantly influence IDX30 index, (3) Rupiah currency significant effect on IDX30, (4) Dow Jones Industrial Average index significantly influence IDX30 index, (5) World oil price, Federal fund rate, Dow Jones Industrial Average index and Rupiah currency simultaneously significant effect on the IDX30 index, as well as, (6) the dominant variable affecting IDX30 index is the Dow Jones Industrial Average index.
Pengaruh Experiential Marketing Film Dilan 1990 Terhadap Kepuasan Konsumen (Studi Kasus: Mahasiswa Fakultas Ekonomi Universitas Merdeka Madiun) novy rachma herawati; Andik Susanto
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.548 KB) | DOI: 10.33319/jamer.v2i2.65

Abstract

Tujuan dari penelitian adalah bagaimana experiental marketing atau pengalaman dari penonton setelah melihat Film Dilan 1990 dan kepuasan konsumen (menonton) yang mereka rasakan setelah melihat film tersebut. Populasi dari penelitian ini adalah Mahasiswa Fakultas Ekonomi Universitas Merdeka Madiun. Sampel penelitian Sampel penelitian adalah Mahasiswa Fakultas Ekonomi Tahun Angkatan 2016. Permasalahan yang akan dibahas yaitu: 1). Apakah strategic experiential modules berpengaruh terhadap kepuasan konsumen dalam melihat Film Dilan 1990, 2). Apakah experience providers berpengaruh terhadap kepuasan konsumen dalam melihat Film Dilan 1990, 3). Apakah strategic experiential modules dan experience providers secara bersama-sama  (simultan) berpengaruh terhadap kepuasan konsumen dalam melihat Film Dilan 1990. Penelitian ini menggunakan teknik purposive sampling yaitu, metode pengambilan sampel dengan pertimbangan tertentu yang disesuaikan dengan kriteria dan tujuan penelitian. Data yang digunakan terdiri dari (1) data primer; yakni data yang diperoleh dengan cara menyebarkan kuesioner kepada responden serta observasi yang dilakukan oleh peneliti, dan (2) data sekunder; yakni data yang diperoleh dari berbagai sumber seperti jurnal, dan sumber literatur lainnya.Tujuan dari penelitian adalah bagaimana experiental marketing atau pengalaman dari penonton setelah melihat Film Dilan 1990 dan kepuasan konsumen (menonton) yang mereka rasakan setelah melihat film tersebut. Populasi dari penelitian ini adalah Mahasiswa Fakultas Ekonomi Universitas Merdeka Madiun. Sampel penelitian Sampel penelitian adalah Mahasiswa Fakultas Ekonomi Tahun Angkatan 2016. Permasalahan yang akan dibahas yaitu: 1). Apakah strategic experiential modules berpengaruh terhadap kepuasan konsumen dalam melihat Film Dilan 1990, 2). Apakah experience providers berpengaruh terhadap kepuasan konsumen dalam melihat Film Dilan 1990, 3). Apakah strategic experiential modules dan experience providers secara bersama-sama  (simultan) berpengaruh terhadap kepuasan konsumen dalam melihat Film Dilan 1990. Penelitian ini menggunakan teknik purposive sampling yaitu, metode pengambilan sampel dengan pertimbangan tertentu yang disesuaikan dengan kriteria dan tujuan penelitian. Data yang digunakan terdiri dari (1) data primer; yakni data yang diperoleh dengan cara menyebarkan kuesioner kepada responden serta observasi yang dilakukan oleh peneliti, dan (2) data sekunder; yakni data yang diperoleh dari berbagai sumber seperti jurnal, dan sumber literatur lainnya.
Pengaruh Likuiditas, Profitabilitas, dan Free Cash Flow Pada Kebijakan Dividen (Studi Pada BUMN Tahun 2015-2019) Fatchur Rochman; Rizky Agustin
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.009 KB) | DOI: 10.33319/jamer.v2i2.70

Abstract

This reserch intend to decide the influence of liquidity, profitability and free cash flow (FCF) at dividend policy. The sampling technique untized was purposive sampling method. The secondary data were obtained from from the yearly report of 11 stateowned enterprises that were registered on the Indonesia Stock Exchange for 2015 - 2019. The multiple regression by the SPSS V-16.00 program was performed using for data analysis. The yield indicated that partly the liquidity and free cash flow variables did not had significant effect on dividend policy, the profitability variable had a significant effect on dividend policy. Simultaneously the variable ol liquidity, profitability and FCF indicated a significant effect on dividend policy at stateowned enterprises that are registered on the Indonesian Stock Exchange in 2015 - 2019.
ISU DAN TANTANGAN DALAM PENGIMPLEMENTASIAN PROGRAM JAMINAN KESEHATAN DI INDONESIA Rachmad Miftachul Arifuddin
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (868.105 KB) | DOI: 10.33319/jamer.v3i1.72

Abstract

There is evidence that the existence of Universal Health Insurance Coverage could increase household welfare, particularly, in their consumption. However, there is disagreement in the discussion of this topic. This study examines whether the Universal Health Insurance program in Indonesia could increase household consumption among self-employed citizens. Using household panel datasets about household consumption, household characteristics, and community characteristics for a large sample of Indonesian population over period 1995-2015, we find that the participation in this program has positive impact on household consumption. This paper divides the data into four waves, consisting of five consecutive years each. By using IV we found that the estimation is relatively stable in every wave, except in the periods between 2010-2015, when new participants in the programs suddenly jumped significantly.

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