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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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PENGARUH KEJELASAN SASARAN ANGGARAN, TRANSPARANSI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH: Studi Pada Organisasi Perangkat Daerah (OPD) Kabupaten Magetan Rengganis Puspita Saharani; Siti Suharni
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.v4i1.101

Abstract

The research aimed to examine the effect of clarity budget target, transparency and quality of human resources on the accountability of government institutions performance. The research was quantitative. The data collection techniques in this research used questionnaire directly to the respondents. Sampling method in this research using purposive sampling with a total of 50 respondents in 10 local government organizations in Magetan Regency. The data analysis was performed using multiple linear regressions analysis model with SPSS program 25 version for windows. The research of hypothesis showed that the independent variable clarity of budget target is 0,047, the independent variable transparency is 0,000, the independent variable quality of human resources is 0,244 and the adjusted R Square showed a value of 0,622 or 62,2%. The research result showed that clarity of budget target had a positive effect on accountability of government institutions performance, transparency had a positive effect on accountability of government institutions performance, and quality of human resources had a negative effect on accountability of government institutions performance.
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN MAHASISWA DI CIKARANG Monika Kussetya Ciptani; Asni Anggraeni
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.102

Abstract

The economic development and the increase of student opportunity to work while studying college, leads to the importance of financial management. Many colleges student study and also have a work to increase their personal income and pay their tuition fee. Considering the circumstances, they should know about how to manage the personal income. Problem arise when students cannot manage their personal income because of their lack of financial literacy and their way of life (lifestyle). This study aims to examine the relationship between financial literacy and lifestyle towards student’s financial management at President University, Pelita Bangsa University, Cikarang Branch Open University, STAI HAS Cikarang, STEBI Global Mulia and LP3I Cikarang. This research is a descriptive quantitative research with data collection techniques using questionnaire, using sample of 150 students at President University, Pelita Bangsa University, Cikarang Branch Open University, STAI HAS Cikarang, STEBI Global Mulia and LP3I Cikarang. The data analysis technique uses the classical assumption test, multiple linear regression analysis, F test and T test. The results of this study is that financial literacy has a significant effect on students’financial management in Cikarang, while Lifestyle also has a significant effect on student financial management in Cikarang.
DETERMINAN AKUNTABILITAS KEUANGAN DENGAN KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA BADAN KEUANGAN DAERAH KOTA DEPOK Nur Fitri Dewi
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.103

Abstract

This paper aims to study how internal control system and human resource competence affect the information quality of local government financial statement and how its impact on financial accountability. The data collection method was a questionnaire distributed to 50 samples of the Badan Keuangan Daerah, Kota Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that the internal control system and human resource competency have a positive effect on the local government financial statement. The internal control system and human resource competency also have a positive effect on financial accountability, both directly and indirectly, mediated by the quality of local government financial report information. In addition, the quality of local government financial report information has a direct and positive effect on financial accountability. The results of this research can be useful for the government as input and consideration in determining policies, especially regarding improving the quality of information on government financial reports and financial accountability.
PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN ONLINE PADA MAHASISWA JAKARTA GLOBAL UNIVERSITY Rahmawati Ulfah
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.104

Abstract

This research is to determine the influence of price on online purchasing decisions among students of Jakarta Global University and to assess the magnitude of this influence. The research sample consisted of 135 individuals selected from a population of 1000. Data collected for this study were primary data obtained through questionnaires. Based on the conducted tests, the significance level was found to be 5% = 0.374 > 0.361, indicating that the null hypothesis (H0) is rejected, while the alternative hypothesis (Ha) is accepted. This means that the price has an impact on the online purchasing decisions of students at Jakarta Global University.  
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL YANG TERDAFTAR DI BEI Verda Nusantara; Djuwitawati Ratnaningtyas; Syarifah Ratih Kartika Sari
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.105

Abstract

This study aims to empirically examine the effect of good corporate governance, company size, and leverage on financial performance. The population in this study are conventional bank companies listed on the IDX in 2018 – 2021. This type of research uses quantitative methods. The sample in this study amounted to 33 out of 42 coventional bank populations. The method used in this research is multiple linear regression analysis using SPSS version 24 program. The results showed that independent commissioners affect financial performance, institusional ownership affects financial performance, audit committee affects financial performance, company size affects fincancial performance, and leverage affect financial performance.
PERANAN MAKRO-EKONOMI PADA SITUASI STATUS QUO PASCA KERUNTUHAN ANTAR MASA KEPEMIMPINAN INDONESIA DALAM PRESPEKTIF EKONOMI KELEMBAGAAN Wira Ganet Aribowo
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.106

Abstract

The economic crisis is one of the triggers for economic crises in various countries from time to time. It's not just the economic crisis, apart from that, the more important thing is the collapse of the structure of society, the direction of the economy and politics in the future, in the status quo situation after the collapse between leadership periods in Indonesia, where government product regulations, including external institutions, cause uncontrolled public reactions to the transition situation. This article discusses the situation in Indonesia from era to era, from a macro-economic, political and institutional perspective. So economics and politics are a forum for leaders to decide on strategic policies in leading the government during the transition period.
PENGARUH SIKAP, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, PENGETAHUAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS DI KECAMATAN SARADAN KABUPATEN MADIUN) Nurhana Nurhana; Siti Suharni; Arini Wildaniyati
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.107

Abstract

This study aims to examine the effect of attitude, taxpayer awareness, service quality, tax knowledge and tax socialization on taxpayer compliance in paying land and building taxes. This type of research is quantitative research. Data collection techniques in this study used questionnaires directly to respondents. The sampling method in this study used purposive sampling with a total of 100 respondents in 10 (ten) villages in Saradan District. Data analysis was performed using multiple linear regression analysis using the SPSS (Statistical Product and Service Solution) version 25 for windows program. The results of the research hypothesis show that the independent variable of taxpayer attitude is 0,000, the independent variable is taxpayer awareness of 0,592, the independent variable of service quality is 0,259, the independent variable of taxation knowledge is 0,823, the independent variable of tax socialization is 0,000 and Adjusted R Square shows a value of 0,793 or 79,3%. The results of this study indicate that the attitude of taxpayers has an effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, service quality has no effect on taxpayer compliance, tax knowledge has no effect on taxpayer compliance, and tax socialization has an effect on taxpayer compliance.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA MENTARI SWALAYAN MUARA BUNGO Rita Friyani; Sri Rahayu; Akbar Alfarisi
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.108

Abstract

This study aims to find out how the application of cash sales accounting information systems at Mentari Swalayan Muara Bungo. This study used a purposive sampling method with a total sample of 25 people. This type of research is a case study with data collection techniques used, namely interviews, documentation and questionnaires. The data analysis technique used to answer the problem formulation is a descriptive qualitative technique by describing the cash sales accounting information system applied to Mentari Swalayan Muara Bungo. The results of this study indicate that the implementation of the Cash Sales Accounting Information System at Mentari Swalayan Muara Bungo is very good, however there are still some weaknesses such as incomplete accounting records in the form of general journals, sales journals, cash receipts journals and accounting records in the form of warehouse cards.
ANALISIS ARUS KAS UNTUK PENGAMBILAN KEPUTUSAN PADA CV ELSA MANDIRI ABADI Danik Karyawati; Sumawan; Ahmad Khudori; Megananda Haris Arlyn
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 1 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i1.110

Abstract

The cash flow report is a very important part of a company which describes the amount of cash receipts and expenditures. The cash flow report consists of operating activities, investment activities, and financing activities. To maintain the continuity of the company, a cash flow is very necessary and the company can read the cash flow calculations for decision making. The research aims to find out whether information on cash flow from operating activities is a step in making company management decisions. The research was carried out at CV Elsa Mandiri Abadi, located on Jalan Setia Budi, Klegen Madiun. The type of research is descriptive qualitative. The results of the research are the adequacy of the company's operating cash flow to meet all its needs is quite good. The results of the overall ratio calculation are an analysis of the ratio of operating cash flow to current debt, the ratio of operating cash flow to total debt, the interest coverage ratio the ratio of cash flow to net profit, and the quality ratio. sales for 3 periods in the company that cash flow can be used as a management decision-making tool because the results are positive. Management decision-making includes: 1) Consider purchasing fixed assets; 2) Fixed assets that are not useful should be sold to be realized as cash; and 3) Companies need to reduce expenditure items and make efficiencies to increase profit margins
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KOTA MADIUN) Kristin Denada; Siti Suharni; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 1 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i1.113

Abstract

Abstract- This research aims to examine the effect of implementing government accounting standards, implementing regional management information systems and human resource competence on the quality of regional government financial reports. This type of research is quantitative. The data collection technique in this research uses questionnaires directly to respondents. The respondents in this study were employees of the Madiun City Regional Revenue Agency. Data analysis was carried out using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for Windows program. The results of the hypothesis research show that the Implementation of Government Accounting Standards variable is 0.022, the Regional Management Information System Implementation variable is 0.004, the Human Resources Competency variable is 0.031 and the Adjusted R Square shows a value of 0.626 or 62.6%. The results of this research show that the implementation of government accounting standards has a positive influence on the quality of regional government financial reports, the implementation of regional management information systems has a positive influence on the quality of regional government financial reports, and human resource competence has a positive influence on the quality of regional government financial reports.

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