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JAMER

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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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Faktor-Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Desa Kare, Kecamatan Kare, Kabupaten Madiun) Nurharibnu Wibisono; Fatchur Rochman; Esa Nurwanti Nurwanti
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

It research aims to examine the influence of community participation, transparency & accountability in the supervision of dorp funds in Kare Village, Kare District, Madiun Regency. The sample in it research were village officials and RTs. Searching for main data through spread out questionnaires to the study sample. The data obtained were tested with regression of multiple linear studies. Study results show the variable of social participation has no effect on the supervision of village funds, the variable of transparency has an influence on the management of dorp funds, the variable of accountability has an effect on the management of dorp funds and the variables of community participation, transparency and accountability have an influence on the supervision of dorp funds. Adjsted R2 has a mark of 55.1%, which means that the variable of village fund supervision is affected by community participation, transparency and accountability while the rest 44.9% is the influence of other reasons not included in this research.

Pengaruh Beban Kerja, Komunikasi, Dan Lingkungan Kerja Terhadap Kinerja Zulfi Rohmatus Sholikhah; Muhammad Imron; Mutmainah Mutmainah
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

This study aims to examine and determine the effect of partially or simultaneously workload, communication and work environment on the performance of employees at the Kebonsari District Office, Madiun Regency. This research is anassociative research using a quantitative approach. The population in this study were all employees of the Kebonsari District Office, Madiun District Court, amounting to 30 person. The sampling technique in this study used a saturatedsample technique, where the entire population was taken as a sample. The instrument in this study used a closed questionnaire. The data analysis technique used multiple linear regression analysis, analysis of the coefficient ofdetermination (R2), hypothesis testing using t test and F test and classical assumption test with the help of the IBM SPSS Statistics Version 25 program. The results showed that: (1) Partially Workload has a significant effect on the Performance of Kebonsari District Office Employees, Madiun Regency. (2) Partially, communication has a significant effect on the performance of employees at the Kebonsari District Office, Madiun Regency. (3) Partially, the work environment has a significant effect on the performance of employees at the Kebonsari District Office, Madiun Regency. (4) Simultaneously workload, communication and work environment affect the performance of employees at the Kebonsari District Office, Madiun Regency.

Analisis Pengaruh Right Issue Dan Dividen Terhadap Pergerakn Harga Saham Di Bursa Efek Indonesia (Studi Kasus KOMPAS100) Didik Swan Budi Utomo; Muhammad Imron; Andik Susanto
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

The purpose of investors investing in the capital market is to obtain rewards or income from the funds invested. Investors who invest their funds in a company's shares aim to earn income in the form of dividends and returns. This study aims to analyze the effect of right issue and dividend announcements on stock price movements between before and after the announcement date of rights issue and dividends, and analyze the effect of right issue and dividend announcements on expected stock returns. The population of this study amounted to 10 companies that issue rights issues and dividends on the KOMPAS100 Index which are listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling. The sample used is companies that issue rights issues and dividends in the period 2016-2020. The data analysis technique in hypothesis testing was carried out using the paired sample t-test difference test because the data were normally distributed. The results of this study indicate that there is no significant effect of the rights issue on stock price movements. As for dividends, it shows a significant difference to stock price movements.

Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Effective Tax Rate (ETR) Joko Susilo; Syarifah Ratih Kartika Sari
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

This research aims to analyze the factors that affect tax management to effective tax rate (ETR). The dependent variable used in this research is the effective tax rate. Meanwhile, the independent variables are leverage, profitability, and capital intensity ratio. The population in this research were manufacturing companies in the pharmaceutical sub-sector consumer goods industry which were listed on the Indonesia Stock Exchange (BEI) in period 2016-2019. The sample technique used purposive sampling method and obtained 36 samples for 4 years. Data obtained from secondary data of 9 companies financial statements. Data analysis was performed using multiple linear regression with SPSS version 16.00 for windows. These results indicate that partially the profitability and capital intensity ratio variables have no affect on effective tax rate. Leverage variable affects on effective tax rate. Meanwhile, simultaneously all variables have an affect on the effective tax rate, and the value of Adjusted R Square is 18.6%.

PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA PEMERINTAH KABUPATEN CIAMIS PERIODE 2018-2020 Rukmi Juwita; Khairaningrum Mulyanti; Fathur Ainur Rahmaan
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Earth and Building Tax is a tax on earth and/or buildings owned, controlled, and/or utilized by private persons or entities, except for acreage used for plantation, forestry, and mining business activities. Local revenue is income obtained from the local tax sector, local levies generated from regionally owned business entities, the results of the management of separated regional wealth, and other legitimate local income. The tax potential of the earth and buildings is very potential. Still, its utilization has not been optimal because of the lack of public awareness of paying taxes. The equipment responsible for processing needs to be improved, such as the collection of tax objects and tax subjects with down. Direct and review in the field so that the receipt and tax revenue of Earth and Building are more effective so that people's lives can be guaranteed. The purpose of this study was to find out how the Earth and Building Tax affects Local Native Income on the Ciamis Regency government. This type of research is quantitative research. Use secondary data sources. Hypotheses are determined using one-party (one-sided) tests. The analytical techniques used are product-moment correlation, simple linear regression analysis, determination coefficient analysis, and t-test. The results showed that the income of earth and building taxes on Regional Original Income (PAD) in the Ciamis Regency Government had a powerful relationship with a correlation rate of 0.986. While the coefficient of determination (r2) = 0.972 or 97.2% with a sig value of 0.000 < 0.05. This means that the value of thitung is greater than the ttabel, so it can be concluded that the proposed hypothesis is accepted that there is a significant influence between the Earth and Building Tax on Original Local Income on the Ciamis Regency Government".

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERINVESTASI DI PASAR MODAL KONVENSIONAL PADA MAHASISWA UNIVERSITAS MERDEKA MADIUN Evi Dwi Mualifah; Muhammad Imron; novy rachma herawati
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 1 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

The aim of this study is to analyze the factors that influence the interest in investing in the conventional capital market in the students of Universitas Merdeka Madiun. The population in this study were 221 active students who were registered at the Investment Gallery in 2019-2020. The sampling technique used probability sampling with simple random sampling method. Determination of the number of samples using the Slovin formula with a margin of error of 10% obtained as many as 70 respondents. The data analysis technique uses multiple linear regression analysis, coefficient of determination analysis, hypothesis testing using t test and F test, and classical assumption test with the help of the IBM SPSS Statistics 25 program. The results show that: 1) Investment understanding partially has a significant effect on interest student investment. 2) Risk partially has no effect on student investment interest. 3) Return partially has a significant effect on student investment interest. 4) Simultaneously shows that understanding of investment, risk, and return has a significant effect on student investment interest. Based on the results of the Adjusted R Square of 51.3%, it means that there are still 48.7% of other variables that affect the interest in investing in the conventional capital market for the students of Universitas Merdeka Madiun.

FAKTOR – FAKTOR YANG MEMPENGARUHI RASIO PERUBAHAN LABA PADA PT. INDOFOOD SUKSES MAKMUR TBK. Nurul Adira Safitri Safitri
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

In this study found a problem, namely Asset Value, Debt Value and Profit Value at PT. Indofood Sukses Makmur Tbk. experiencing fluctuations. This study aims to determine the effect of Current Ratio, Debt to Equity Ratio, and Return On Assets to changes in earnings and the purpose to determine the effect of Current Ratio, Debt to Equity Ratio, and Return On Assets to changes in earnings. a list of tables in the form of financial statements containing the Statement of Net Profit, Gross Profit, Net Sales, Total Equity, Total Liabilities and Total Assets. The population is 20 years and the sample is 15 years. The object of this research is located at PT. Indofood Sukses Makmur, Tbk with its address at Sudirman Plaza, Indofood Tower, 21st Floor. The data collection techniques in this research are library and documentation studies. This data analysis was carried out with the help of the SPSS program, namely by performing multiple linear regression analysis through the requirements test, namely passing the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, autocorrelation test and hypothesis testing. Current Ratio (CR) has no significant effect on Changes in Profit. Return On Assets (ROA) has no significant effect on changes in profit. Debt to equity ratio (DER) has no significant effect on changes in earnings. and Current Ratio (CR), Return On Assets (ROA) and Debt to Equity Ratio (DER) have a simultaneous effect on Changes in Profit for Investors, the results of this study are expected to provide useful data in pursuing business choices. It is also believed that in making decisions not only depend on information related to the ratios contained in the study, but it is necessary to pay attention to other factors and ratios in relation to Profit Changes. For the company, it is expected to pay more attention to the company's ability to generate profits. For further researchers, it is expected to increase the variables and wider observations.

PENGARUH PREDIKSI KEBANGKRUTAN MENGGUNAKAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI TERHADAP HARGA SAHAM Fara Fitriyani
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

This study aims to examine the effect of the Altman Z-Score, Springate and Zmijewski method on stock prices. This research is a type of quantitative research. The population of this study are pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The number of companies that became the research sample was 31 companies. Data were analyzed using a simple regression analysis model using IBM SPSS 23 software. The results of this test are 1) Altman z-score has a negative effect on stock prices, so it can be concluded that hypothesis 1 is accepted 2) . These results indicate that the springate variable has a positive effect on stock prices, so it can be concluded that hypothesis 2 is accepted. 3) the zmijewski x-score variable has a negative value with a significant value below 5% of the stock price, so it can be concluded that hypothesis 3 is accepted

Pengaruh Risiko Kredit terhadap Profitabilitas Pada PT Bank Rakyat Indonesia Tbk Periode 2012-2019 Tia Setiani; Wahyu Deny Widiastuti
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Banking in improving financial performance by using profitability. Profitability is the bank's ability to earn profits over several periods. So that banks always try to avoid risks that occur, such as risks in providing credit. The risks that occur will cause losses for the bank, one of which will reduce the value of profitability. The method used in this research is quantitative method using secondary data sources, which is done by using the method of document collection and literature study. The population in this study is financial reports. The sample used is using purposive sampling technique. The analytical tools used in this research include simple linear regression analysis, product moment correlation analysis, determination coefficient analysis and t test. The results of statistical calculations using SPSS Version 26 concluded that there is a negative and significant influence between Credit Risk and Profitability at PT. Bank Rakyat Indonesia Tbk. The results of the t test for the credit risk of the significance value of 0.010 < 0.05 have significant effect between the credit risk to profitability

Pengukuran Kinerja Keuangan Menggunakan Analisis Rasio Keuangan Pada Koperasi Pegawai Republik Indonesia (KPRI) Sakti Rasa Kecamatan Barat Kabupaten Magetan M. Hanan Habibullah; Muhammad Imron; Mutmainah Mutmainah
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

This study aims to determine the financial performance of cooperatives using ratio analysis. The data used in this study is secondary data from 2018 to 2021. The data analysis technique uses ratio analysis techniques, the ratios used are liquidity ratios, solvency ratios and profitability ratios. The results of this study indicate that: (1) Liquidity Ratio Analysis of KPRI Sakti Rasa; (2) Solvency Ratio Analysis of KPRI Sakti Rasa; (3) Profitability Ratio Analysis of KPRI Sakti Rasa.

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Contact Name
Nurharibnu Wibisono

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nurharibnu@unmer-madiun.ac.id

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+6281233533002

Journal Mail Official
jamer@unmer-madiun.ac.id

Editorial Address
Jl. Serayu No.79, Madiun, Jawa Timur, Indonesia - 63133

Location
Kota madiun,

Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nurharibnu Wibisono

Contact Email nurharibnu@unmer-madiun.ac.id

Phone +6281233533002

Journal Mail Official jamer@unmer-madiun.ac.id

Editorial Address Jl. Serayu No.79, Madiun, Jawa Timur, Indonesia - 63133

Location Kota madiun, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Nurharibnu Wibisono

Contact Email
nurharibnu@unmer-madiun.ac.id

Phone
+6281233533002

Journal Mail Official
jamer@unmer-madiun.ac.id

Editorial Address
Jl. Serayu No.79, Madiun, Jawa Timur, Indonesia - 63133

Location
Kota madiun,

Jawa timur

INDONESIA