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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 Keputusan Investasi, Keputusan Pendanaan dan Profitabilitas terhadap Nilai Perusahaan Samsu Anhari Faujianto Anhari; Wira Ganet Aribowo
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.841 KB) | DOI: 10.33319/jamer.v3i2.85

Abstract

This study aims to determine the effect of investment decisions, funding decisions, and profitability partially on firm value in property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The research method in this study uses quantitative methods and is categorized into causal research. Samples were taken using a purposive sampling method based on certain criteria. The population in this study are property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2016-2020 period. From a population of 76 firms, 30 companies were obtained as research samples. Analysis of the data in this study using Multiple Linear Regression Analysis using STATA 17 software. Based on the results of the analysis it was found that investment decisions have a positive and significant effect on firm value. Funding decisions have a negative and significant effect on firm value. While the profitability variable does not affect firm value.
Analisis Penilaian Kinerja Pada Dinas Perumahan Rakyat dan Kawasan Permukiman (Perkim) Kota Madiun Terhadap Akuntabilitas Publik Tahun 2017 - 2020 Herry Purnomo; Siti Suharni; Erry Sari
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.386 KB) | DOI: 10.33319/jamer.v3i2.86

Abstract

The objectives of the research are (1). Determine the effect of the stakeholders perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (2). Determine the effect of the customer's perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (3). Determine the effect of the internal business process perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (4) Determine the effect of innovation and growth perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; and (5). All perspective of balanced scorecard on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020. This type of research is a quantitative research. Data collection techniques using questionnaires and documentation. The analysis technique uses multiple linear regression. The results of the research analysis obtained indicate that (1). There is a significant influence on the financial perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City from 2017 to 2020; (2). There is a significant influence on the customer's perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City in 2017 to 2020; (3). There is a significant effect on internal business process perspective on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City in 2017 to 2020, and (4). There is a significant influence on the perspective of innovation and business growth on public accountability at the Dinas Perumahan Rakyat dan Kawasan Permukiman of Madiun City in 2017 to 2020.
Pengaruh Marketing Mix Terhadap Minat Anggota Memilih Pembiayaan Murobahah di KJKS Kopermas Kecamatan Sawahan Kabupaten Madiun: Pengaruh Marketing Mix Terhadap Minat Anggota Memilih Pembiayaan Murobahah di KJKS Kopermas Kecamatan Sawahan Kabupaten Madiun novy rachma
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1063.125 KB) | DOI: 10.33319/jamer.v3i2.88

Abstract

Murobahah financing is one of the superior programs offered in the KJKS Kopermas Sawahan Madiun to help the community's economy. In marketing of Murobahah financing product, KJKS Kopermas Sawahan Madiun applies a marketing mix strategy, especially to increase the interest of members in choosing the financing product. This study aims to determine the effect of partially and simultaneously the marketing mix which includes product, price, place, promotion, people, physical evidence and process on the interest of members in choosing Murobahah financing at KJKS Kopermas Sawahan Madiun. The population in this study were all members of the Murobahah financing at KJKS Kopermas Sawahan Madiun from January 2020 to August 2021, totaling 224 people. The sample were 25% of the population, amounting to 56 people. Sampling using proportional random sampling technique. The research instrument used a questionnaire. The data analysis technique used the classical assumption test, multiple linear regression analysis, the coefficient of determination analysis, and hypothesis testing using the t test and F test. The results of the study are: 1) Marketing mix (product, price, place, promotion, people, physical evidence, process ) partially affects the interest of members in choosing Murobahah financing at KJKS Kopermas Sawahan Madiun, 2) Marketing mix (product, price, place, promotion, people, physical evidence, process) simultaneously affects the interest of members in choosing Murobahah financing at KJKS Kopermas Sawahan Madiun Murobahah financing is one of the superior programs offered in the KJKS Kopermas Sawahan Madiun to help the community's economy. In marketing of Murobahah financing product, KJKS Kopermas Sawahan Madiun applies a marketing mix strategy, especially to increase the interest of members in choosing the financing product. This study aims to determine the effect of partially and simultaneously the marketing mix which includes product, price, place, promotion, people, physical evidence and process on the interest of members in choosing Murobahah financing at KJKS Kopermas Sawahan Madiun. The population in this study were all members of the Murobahah financing at KJKS Kopermas Sawahan Madiun from January 2020 to August 2021, totaling 224 people. The sample were 25% of the population, amounting to 56 people. Sampling using proportional random sampling technique. The research instrument used a questionnaire. The data analysis technique used the classical assumption test, multiple linear regression analysis, the coefficient of determination analysis, and hypothesis testing using the t test and F test. The results of the study are: 1) Marketing mix (product, price, place, promotion, people, physical evidence, process ) partially affects the interest of members in choosing Murobahah financing at KJKS Kopermas Sawahan Madiun, 2) Marketing mix (product, price, place, promotion, people, physical evidence, process) simultaneously affects the interest of members in choosing Murobahah financing at KJKS Kopermas Sawahan Madiun
Mengungkap makna akuntabilitas dan audit atas laporan dana kampanye parpol : bukti dari pemilu legislatif 2019 Indonesia Henry Windrianto Darmoko
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.894 KB) | DOI: 10.33319/jamer.v3i2.89

Abstract

Penelitian ini bermaksud untuk mengungkapkan pemahaman dan makna yang mendalam dari fenomena-fenomena yang muncul tentang akuntabilitas dan audit atas laporan dana kampanye partai politik pada pemilu legislative 2019 yang lalu. Penelitian ini dilakukan dengan menggunakan paradifma interpretive, dengan metodologi fenomenologi. Pengumpulan data menggunakan metode trianggulasi, yang meliputi : indept interview, observasi dan dokumentasi. Analisa data menggunakan fenomenologi Moustakas, (1994) yang dikenal dengan istilah “reduction” yang terdiri dari tahapan : 1) epoche, 2) eidetic reduction dan 3) transedental reduction. Hasil penelitian mengindikasikan bahwa akuntabilitas atas laporan dana kampanye dimaknai dengan: a) kepatuhan waktu penyerahan laporan, yaitu bahwa akuntabilitas dana kampanye partai politik pada kontek pemilu legislative 2019 di Indonesia hanya dilihat dari kepatuhan menyerahkan laporan dana kampanye partai politik pada KPU, b) Pelaporan yang tidak jujur (tidak riil), yaitu laporan dana kampanye tidak mencerminkan aktivitas penerimaan dan pengeluaran riil dana kampanye (tidak jujur), c) Publikasi yang minimalis, yaitu bahwa publikasi atas laporan dana kampanye oleh KPU masih sangat minim dan bukan merupakan pengungkapan penuh. Sedangkan audit ataslaporan dana kampanye dimaknai dengan: a) formalitas, yaitu audit yang dilakukan oleh KAP hanya bersifat formal sebagai pelaksanaan tahapan yang telah ditetapkan, b)hasil audit hanya sebagai dokumen saja, yaitu bahwa Laporan hasil audit merupakan dokumen yang disimpan, dan tidak pernah di tindaklanjuti.
ANALISIS PENGARUH PENGANGGURAN, FOREIGN DIRECT INVESMENT (FDI) DAN MANUFAKTUR TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA (PERIODE TAHUN 2016-2021) Wira Ganet Aribowo
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 1 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i1.93

Abstract

Several economic theories can explain economic growth, but what is popular to explain the relevance of the relationship between economic growth, Foreign Direct Investment, Manufacturing and Unemployment is the neoclassical theory where capital flows "downhill" from rich countries (capital abundance) to poor countries (capital scarce). So that all countries can access the same technology and produce similar goods, while the difference in per capita income reflects the difference in the rate of return on capital, new investment will be made in poor countries. On the other hand, the Heckscher-Ohlin model explicitly predicts capital flowing from countries with low interest rates to countries with high interest rates (Pogoda, 2012). After the 1997-1998 economic crisis, in 1999 Indonesia became a member of the G-20 making it a middle income country. More than two decades, Indonesia is in the middle income trap. Within the limits of this study, data were taken for 2016 – 2021, where foreign direct investment, manufacturing and unemployment had an effect on economic growth in Indonesia. As quoted in the World Bank report, Indonesia's per capita income was recorded at US$3,870 in the 2020 World Bank report, making it a lower middle income country. However, in 2021, in a World Bank report, Indonesia's per capita income recorded US$4,140, returning to the upper middle income country class.
ANALISIS PENGARUH WEBSITE DESIGN QUALITY, E-SERVICE QUALITY DAN ONLINE CUSTOMER REVIEW TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA E-COMMERCE SOCIOLLA Mintarti Indartini; Novy Rachma
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 1 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i1.94

Abstract

Perkembangan dapat menyebabkan perubahan di berbagai bidang, diantaranya di bidang teknologi informasi dan komunikasi seperti konsumsi yang ada di masyarakat dan belanja masyarakat. Saat ini E-commerce menjadi pilihan yang digemari banyak orang karena terdapat berbagai macam fitur serta kemudahannya, sehingga masyarakat lebih menyukai belanja secara online. Pihak produsen, penjual maupun konsumen sangat diuntungkan dengan adanya E-commerce. Salah satu online store/belanja online yang menarik perhatian para konsumen saat ini adalah Sociolla. Sociolla merupakan E-commerce di Indonesia yang telah berkembang menjadi sebuah perusahaan besar bernama PT Social Bella Indonesia dengan tampilan awal yang disuguhkan kepada pembeli/calon pembeli ketika mengakses web yaitu berupa Website design Quality yang memiliki kemudahan untuk akses, transaksi, informasi web dan juga kecepatan dalam akses web. E-Service Quality Sociolla sangat berkualitas , komprehensif dan juga memiliki integritas karena indikator yang relevan dan juga menyeluruh sehingga dapat memenuhi kebutuhan untuk mengevaluasi kualitas jasa elektronik. Pengelaman mengenai kualitas layanan. Konsumen yang pernah membeli produk di E-commerce Sociolla mereview atau memberikan ulasan mengenai kualitas layanan yang diberikan oleh pihak penjual dan kualitas dari produk yang dibeli sehingga calon konsumen yang akan membeli produk yang sama dapat mendapatkan informasi dengan menggunakan fitur customer review.Tujuan penelitian ini adalah membuktikan hipotesis pengaruh Website Design Quality (X1), E-Service Quality (X2), dan Online Customer Review (X3) secara parsial dan simultan terhadap keputusan pembelian konsumen pada E-commerce Sociolla. Hasil penelitian secara parsial dan simultan membuktikan bahwa Website Design Quality (X1), E-Service Quality (X2), Online Customer Review (X3) berpengaruh signifikan terhadap keputusan pembelian konsumen pada E-commerce Sociolla dan variabel Online Customer review berpengaruh dominan terhadap Keputusan Pembelian konsumen pada E-commerce Sociolla.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHIKINERJA KEUANGAN PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI PERIODE 2019-2021 Totok Susilo Pamuji Nugroho; Yohana Delvas Prahesti
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 1 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i1.95

Abstract

 The purpose of this study is to analyze the effect of Liquidity, Solvency, and Profitability ratios on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period in the Food & Baverage sector. The sampling technique in this study used the purpose sampling method which resulted in 19 companies. Hypothesis testing using multiple linear regression analysis. The results of this study indicate that the ratio of Liquidity, Solvency, and Profitability has a positive and significant effect on financial performance. The analysis technique of this research uses multiple linear analysis with a significance level of 0.05. Based on the results of the study stated that the liquidity ratio had a significant effect on financial performance of 0.000 <0.05. While the solvency ratio has a significant effect on financial performance of 0.000 <0.05, and the profitability ratio has a significant effect on financial performance of 0.003 <0.05.   Keywords : Liquidity Ratio, Solvency, Profitability, and Financial Performance
PENGARUH EFISIENSI PEMESANAN, KEMUDAHAN PEMASARAN, DAN PENETAPAN HARGA PADA PENGGUNAAN E – KATALOG TERHADAP PERKEMBANGAN UMKM DI KABUPATEN MAGETAN Samsu Anhari Faujianto; Ajid Indrayana; Ahadiati Rohmatiah; Mutmainah
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 1 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i1.96

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the priorities in national economic development. MSMEs struggle to compete in a very dynamic business environment. Responding to competitive pressures, many MSME entrepreneurs use digital platforms to improve business strategies. One of the government programs developed is a procurement system based on an information system that contains lists, types of technical specifications, and prices of goods contained in a list called an electronic catalog.(e-catalogue).This study aims to determine the partial and simultaneous effect of ordering efficiency, ease of marketing and pricing on the use of e-catalogues on the development of MSMEs in Magetan Regency. The population in this study are e-catalogue providers and consumers in Magetan Regency. The sample in this study amounted to 30 providers e-catalogue. The method used in sampling is Non Probability Sampling selected is withSaturated Sampling .The research instrument used a questionnaire. Data analysis techniques used the classical assumption test, multiple linear regression analysis, analysis of the coefficient of determination, and hypothesis testing using the t test and F test with the help of the IBM SPSS 25 program. The results of this study indicated that partially and simultaneously ordering efficiency, ease of marketing and determination prices have a significant effect on the development of MSMEs in Magetan Regency.
POTRET IMPLEMENTASI PAJAK DANA DESA DI KECAMATAN MEJAYAN, KABUPATEN MADIUN Henry Windrianto Darmoko Darmoko; Fatchur Rochman
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 1 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i1.97

Abstract

Penelitian ini bermaksud untuk mengungkapkan potret implementasi pajak dana desa di Kecamatan mejayan kabupaten Madiun. Implementasi pajak dana desa sangat dipengaruhi oleh pengetahuan dan pemahaman tentang aspek perpajakan dana desaa oleh bendahara desa.. Penelitian ini dilakukan dengan menggunakan paradifma interpretive, dengan metodologi fenomenologi. Pengumpulan data menggunakan metode trianggulasi, yang meliputi : indept interview, observasi dan dokumentasi. Analisa data menggunakan fenomenologi Moustakas, (1994) yang dikenal dengan istilah “reduction” yang terdiri dari tahapan : 1) epoche, 2) eidetic reduction dan 3) transedental reduction. Hasil penelitian mengindikasikan kurang taatnya bendahara dana desa dalam menjalankan kewajiban perpajakan yang berhubungan dengan aktivitas pelaksanaan dana desa lebih dikarenakan ketidaktahuan dari bendahara desa atas berbagai kewajiban pajak yang berhubungan dengan pelaksanaan dana desa. Bendahara desa juga tidak paham dengan mekanisme perhitungan, pemungutan, pelaporan dan pembayaran pajak yang berhubungan dengan dana desa. Ketidaktaahuan dan ketidakpahaman bendahara desa dalam berbagai aspek perpajakan dana desa dikarenakan tidak adanya sosialisasi atau pelatihan khusus mengenai perpajakaan dana desa. Mereka selama ini melakukan hal yang berhubungan dsengan aspek perpajakan dana desa berdasarkan informasi yang didapat secara tidak formal dan dengan mempelajari sendiri mengenai pajak yang berhubungan dengan dana desa
PENERAPAN METODE PENYUSUTAN AKTIVA TETAP PADA DINAS PERTANIAN KABUPATEN GARUT Dida Farida Latipatul Hamdah; Finisa Pratama
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 1 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i1.99

Abstract

This study aims to find out how the fixed asset depreciation method is implemented in the Garut Regency Agriculture Office. Every company, including SKPD, has fixed assets for operational activities. Therefore, fixed assets have a significant role in the continuity of SKPD activities. To support each activity, SKPD will utilize the assets owned; therefore, it requires a large enough capital and has an extended period. The research method used is a descriptive analysis method, carried out by directly reviewing the research object, collecting, compiling, processing, and analyzing the data obtained. Based on the results of the study, 1) The determination of acquisition costs is appropriate because it is assessed at cost, 2) The estimated useful life of the Garut Regency Agriculture Office is under tax rules, 3) In determining the residual value or residual value, the Garut Regency Agriculture Office determines that all fixed assets owned by SKPD do not have residual value at the end of their useful life; in other words, all remaining fixed assets have the same value as zero. This study can be concluded that the application of the fixed asset depreciation method at the Garut Regency Agriculture Office needs to be revised; this is shown because the assessment does not determine the residual value. Suppose the depreciation calculation does not determine the residual value. In that case, this is less effective because it will cause the depreciation cost to be calculated too high, affecting the acquisition.

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