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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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ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO) TBK Wisheila Inzaghia Ayunisa; Muhammad Imron; Andik Susanto
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.v5i1.114

Abstract

This study aims to determine the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk using the rations of liquidity, profitability, and solvency. This type of research is a type of quantitative descriptive analysis research with data collection techniques used are documentation and literature study. The data analysis techniques used is the analysis of liquidity, solvency, and profitability rations. The sample in this study is the balance sheet and profit/loss statement for the last 4 years published from the official website www.bri.co.id for the period 2019 to 2022. the result showed that the liquidity rations, namely the quick ratio, asset to loan ratio, and loan to deposit ratio (LDR) were in very good condition in accordance with BI standarts. In the profitability ratio, namely net profit margin, return on asset, and return on equity in a very good condition in accordance with BI satndarts. And in the solvency ratio, namely the primary ratio, capital ratio, and capital adequacy ratio (CAR) in very good condition in accordance with BI standarts.
PENGARUH KREDIT BERMASALAH TERHADAP LIKUIDITAS DAN PROFITABILITAS PADA KOPERASI ARTA MAKMUR DI REJOSO NGANJUK Wahyu Dwi Arti Lestari; Muhammad Imron; Mutmainah
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.v5i1.115

Abstract

This research aims to examine the effect of non-performing loans consisting of substandard loans, doubtful loans and bad loans on liquidity and profitability. The sampling technique uses the quota sample method. Data was obtained from secondary data from the monthly report of the Arta Makmur Rejoso Nganjuk Cooperative with canonical correlation with the SPSS version 25 program. The canonical weight shows the highest variable results, namely bad credit 1.08872 and profitability 0.88710. The canonical loadings show the highest variable results, namely bad credit 0.95348; liquidity 0.94779 and profitability 0.99907. Canonical cross-loading shows the highest variable results, namely substandard credit 0.65801; bad debt 4.21658 and profitability 4.09189. The results of the hypothesis research show that the variable that has no influence is doubtful credit. From the results of canonical weights, canonical loadings and canonical cross-loading, it can be concluded that there is no significant influence between substandard credit and liquidity. There is no significant influence between doubtful credit and liquidity. There is a significant influence between bad credit and liquidity. There is a significant influence between substandard credit on profitability. There is no significant influence between doubtful credit on profitability. There is a significant influence between bad credit and profitability. There is a significant influence between non-performing loans on liquidity and profitability.
ANALISIS PENGENDALIAN PERSEDIAAN PUPUK NON SUBSIDI DENGAN METODE EOQ (ECONOMIC ORDER QUANTITY) PADA CV ZAKKY JAYA Halleina Rejeki Putri Hartono; Nadila Eva Wulansasri; Sasmito Widi Nugroho
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.v5i1.116

Abstract

CV Zakky Jaya tidak menggunakan metode khusus dalam menentukan pembelian persediaan dan tidak melakukan pengendalian persediaan untuk pupuk non subsidi sehingga menyebabkan timbulnya permasalahan yaitu nilai pembelian persediaan yang tinggi dan berdampak pada tingginya biaya pemesanan serta biaya biaya penyimpanan persediaan. Hal ini yang mendasari diterapkannya metode EOQ (Economic Order Quantity), metode ini dapat memberikan informasi yang tepat berkaitan dengan persediaan. Penelitian ini bertujuan untuk melakukan pengendalian persediaan dengan menghitung nilai pembelian pupuk non subsidi berdasarkan metode EOQ, dan inventory stock. Data yang digunakan adalah data primer yang diperoleh dari hasil observasi, wawancara, dan dokumentasi kepada karyawan CV Zakky Jaya, jenis data yang digunakan adalah data kualitatif dan kuantitatif. Penelitian ini menggunakan metode kuantitatif. Hasil yang diperoleh untuk pembelian pupuk non subsidi yang optimal dengan metode EOQ tahun 2020 sebesar 10,5 ton dan pada tahun 2021 sebesar 12,6 ton. Frekuensi pemesanan tahun 2020 menjadi 53 kali sedangkan tahun 2021 menjadi 64 kali, safety stock tahun 2020 65,1 ton dan tahun 2021 77,2 ton.
ANALISIS DAMPAK IMPLEMENTASI STRATEGI CROSS SELLING PADA PENAMBAHAN DANA PIHAK KETIGA SERTA PENAMBAHAN JUMLAH NASABAH FUNDING DI PERUMDA BPR BANK DAERAH KOTA MADIUN Handaru Handaru Agnyana; Choirum Rindah Istiqaroh; Novy Rachma Herawati; Paris Cahyono
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.v5i1.117

Abstract

The main objective of this research is to investigate how the cross-selling strategy is applied and how it affects the collection of third party funds. Second, examine the obstacles to cross selling strategies in raising third party funds. Third, look into how the cross-selling approach is being used and how that is affecting the amount of money raised for third party funds. This study uses a field research methodology and is qualitative-descriptive in nature. Madiun City Regional Bank, People's Credit Bank (BPR), and Regional Public Company (Perumda) served as the research subjects. This study's objective is to develop a cross-selling strategy that will boost third-party funding. Documentation, interviews, and observation are methods used to collect data. The three stages of the data analysis procedure were data reduction, data display, and conclusion drawing. To determine the veracity of the data, take into account using source triangulation. First, the research's findings indicate that the Tabunganku Product becomes the primary account when cross-selling is implemented. Furthermore, you can get other services, namely having more than one savings product account, lower credit interest, receiving deposit interest and disbursing credit through your Tabunganku account. Second, the obstacles are competition with conventional banks, savings cannot be disbursed at any time, and lack of communication with customers. Third, the impact that arises is customer loyalty, increasing income, reducing time and costs, and maintaining public trust in using third party fund products.
ANALISIS PENDAPATAN UNTUK MENINGKATKAN LABA BERSIH PADA KOPERASI PEGAWAI REPUBLIK INDONESIA TUTWURI DIKBUDMORA KOTA MADIUN Danik Karyawati; Supriyatun; Eny Kusumawardhani; Mohamad Nur Efendi
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.v5i1.118

Abstract

This research aims to determine the level of income growth and net profit growth, and whether the increase in income each year is always followed by income growth in the following year. Likewise, whether the increase in net profit each year is followed by growth in net profit in the following year. The research object is KPRI Dikbudmudora which is located in the city of Madiun. Using Income data, Operational data, and Tax data from KPRI Dikbudmudora Madiun city from 2019 to 2021. The data analysis technique uses descriptive analysis techniques. The data collection technique used is documentation. The results of this research show that the income and net profit at KPRI Dikbudmudora, Madiun City in 2019-2020 has increased every year, however, the level of efficiency in the company's operational expenses has decreased, so this is one of the factors causing the growth rate of income and net profit. The company's net income fluctuates every year.
ANALISIS PERBANDINGAN LAPORAN KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH ( STUDI KASUS BNI KONVENSIONAL DAN BANK BNI SYARIAH) hasriana ana; Asti Febrianti; Muh Annazhifatur Ramadhan
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 2 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i2.121

Abstract

Lembaga perbankan di indonesia sedang mengalami perkembangan yang sangat pesat,hal ini terbukti semakin banyaknya berdiri bank-bank di indonesia.saat ini di indonesia telah hadir satu jenis perbankan yang memiliki prisnsip yang berbeda dari perbankan terdahulu, yakni perbankan syariah. perbedaan prinsip antara perbankan konvensional dengan perbankan syariah jika dilihat secara umum terletak pada prinsip penentuan harga atau ketidakseimbangannya.perbankan konvensional dalam menentukan harga atau ketidakseimbangannya kepada nasabah yang memakai prinsip bunga, sedangkan perbankan syariah memakai bagi prinsip hasil.Prinsip yang berbeda pastilah memiliki laporan keuangan yang berbeda pula. Penelitian ini bertujuan untuk membandingkan antara penerapan laporan lembaga keuangan perbankan yang sesuai prinsip hukum yang berlaku dengan lembaga perbankan yang sesuai prinsip syariah.Data yang digunakan dalam penelitian ini diperoleh dari laporan publikasi keuangan perusahaan perbankan konvensional dan perbankan syariah yang tercantum di website resmi PT.Bank Negara Indonesia (Persero) Tbk. dari tahun 2016-2018.Sampel yang digunakan penulis dalam penelitian ini adalah PT.BNI (Persero) Tbk yang mewakili bank konvensionalnya dan PT. Bank BNI Syariah yang mewakili bank syariahnya.Teknik analisis data yang digunakan adalah deskriptif kualitatif.Hasil penelitian menunjukkan perbedaan laporan keuangan bank konvensional dan bank syariah terletak pada jenis laporan keuangannya.Perbankan syariah menyajikan 8 jenis laporan keuangan dan perbankan konvensional sebanyak 5 laporan keuangan
MENGGALI PENGARUH PEMAHAMAN PERPAJAKAN TERHADAP MINAT KARIER MAHASISWA AKUNTANSI: STUDI KASUS DI UNIVERSITAS LOGISTIK DAN BISNIS INTERNASIONAL Riani Tanjung; Cendy Febrinanto
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 2 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i2.123

Abstract

Tax knowledge plays an important role in shaping the career interests of accounting students in pursuing a career in the field of taxation. This study aims to evaluate the extent to which tax knowledge influences the career interests of accounting students at the International Logistics and Business University in choosing a career in taxation. The research method used is quantitative with an associative approach, utilizing primary data. The analysis techniques used include validity tests, reliability tests, correlation coefficient tests, simple regression analysis, determination coefficient tests, and t-tests. The results of the study indicate that tax knowledge significantly influences students' interest in pursuing a career in taxation. The validity test shows valid results, while the reliability test confirms that the data used is reliable. The correlation test results demonstrate a strong relationship between tax knowledge (variable X) and career interest (variable Y). The simple regression analysis shows that variable X has a positive impact on variable Y, with a determination coefficient of 49.4%. This means that nearly half of the students' interest in pursuing a career in taxation is influenced by their knowledge of taxation, while the remaining portion is influenced by other factors. The t-test reveals a significance value of less than 0.05, indicating that there is a significant influence between tax knowledge and the career interest of accounting students in the field of taxation.
PENGARUH OPINI AUDIT, REPORTING DELAY, PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP HARGA SAHAM Rizky Herlambang
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 2 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i2.124

Abstract

This study aims to examine the effect of Audit Opinion, Reporting Delay, Profitability, Solvency, and Liquidity on Stock Prices. The technique of taking samples using purposive sampling method. The data used in this study is secondary data in the form of annual financial reports from 32 banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 – 2021. Data analysis was carried out using the SPSS application version 25 for windows. The results of the T-TEST showed that the significance value of the audit opinion variable was 0.468, the significance value of the reporting delay variable was 0.840, the significance value of the profitability variable was 0.000, the significance value of the solvency variable was 0.543, the significance value of the liquidity variable was 0.011. Then the results of the F TEST obtain a probability value of 0.001 which is smaller than the significance value of 0.05. Based on these results it can be concluded that, partially, the profitability variable has a significant positive effect on stock prices and the liquidity variable has a significant negative effect on stock prices. while for the variable audit opinion, reporting delay, and solvency, have no significant effect on stock prices. Then simultaneously concluded that the variables of audit opinion, reporting delay, profitability, solvency, and liquidity together have a significant effect on stock prices.
SECURITIES CROWDFUNDING SYARIAH SEBAGAI ALTERNATIF PENDANAAN UMKM Wira Ganet Aribowo; Nurimansyah Setivia Bakti; Fergiawan Alfianto Rizkaputra; Mintarti Indartini; Hartirini Warnaningtyas
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 2 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i2.127

Abstract

Artikel ini bertujuan untuk membantu pembaca memahami crowdfunding efek dan potensinya sebagai pengganti perdagangan saham tradisional untuk usaha kecil, menengah, dan besar (UMKM). Jenis penelitian ini adalah kualitatif-deskriptif melalui metode kepustakaan. Pasca Pandemi COVID-19, pemerintah berusaha meningkatkan perekonomian masyarakat secara umum. Mayoritas penduduk Indonesia beragama Islam, yang berarti mayoritas pemilik UMKM juga beragama Islam. UMKM membutuhkan modal usaha untuk membiayai operasinya. Scurities crowfunding syari’ah atau urun dana sekuritas syariah menjadi salah satu opsi pendanaan alternatif yang tersedia bagi UMKM untuk digunakan sebagai startup atau dalam proyek-proyek pembangunan ekonomi nasional. Urun dana efek merupakan metode alternatif berinvestasi melalui platform online bagi para investor dan pemilik usaha (UMKM) yang memiliki rasa tanggung jawab etis (ta'awun) yang tinggi. Urun dana efek yang sesuai dengan syariah harus mematuhi hukum Islam berdasarkan Al Qur'an dan Sunnah. Kegiatan tersebut harus sesuai dengan Dewan Pengawas Syariah (DPS) dan mematuhi PJOK Nomor 57/POJK.04/2020 tentang Penawaran efek melalui layanan urun dana berbasis teknologi informasi dan DSN-MUI Nomor 140/DSN-MUI/VIII/2021 tentang Penawaran efek syariah melalui layanan urun dana berbasis teknologi informasi. Potensi crowdfunding syari'ah sebagai alternatif pendanaan investasi cukup besar bagi UMKM. Hal ini diharapkan dapat memperkuat UMKM dan memperkuat usaha-usaha bisnis muslim sehingga dapat meningkatkan pertumbuhan ekonomi nasional.
TANTANGAN PRATEK AKUNTANSI DI RANAH SOSIAL POLITIK Henry Windrianto Darmoko
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 2 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i2.128

Abstract

This Study is a narrative research that falls within thw realm of qualitative research. It reveals evidence of the existence of accounting practices in the socio-political sphere, particulary in the context of elections. In Indonesia, political parties participating in elections are required to prepare and submit campaign finance reports to the General Election Commission (KPU). These campaign finance reports are designed based on accounting principles. The reports prepared by political parties are subject to audit by a Public Accounting Firm (KAP) appointed by the KPU. However, the presence of accounting in this socio-political domain faces challenges, as the audit result of the campaign finance reports do not appear to have any impact on the election outcomes or on the participating political parties. Consequently, the auditing of campaign finance reports is deemed a futile exercise, as there is no discernible difference in the election result with or without the audist. Penelitian ini merupakan penelitian naratif yang masuk dalam penelitian kualitatif. Penelitian ini mengungkapkan bukti-bukti eksistensi dari penerapan ilmu akuntansi di ranah sosial politik, khususnya dalam kontek pemilu. Dalam pemilu di Indonesia, partai politik peserta pemilu wajib Menyusun dan menyerahkan laporan dana kampanye kepada KPU. Laporan dana kampanye tersebut didesain dengan konsep akuntansi. Laporan dana kampanye yang telah dibuat oleh partai politik akan diaudit oleh Kantor Akutan Publik (KAP) yang ditunjuk oleh KPU. Dalam eksistensi ilmu akuntansi pada ranah sosial politik ini ternyata memiliki tantangan. Dimana hasil audit atas laporan dana kampanye ternyata tidak memiliki dampak apapun terhadap hasil pemilu ataupun terhadap partai politik peserta pemilu. Sehingga audit atas laporan dana kampanye dikatakan sebagai pekerjaan yang sia-sia karena ada dan tidak adanya audit atas laporan dana kampanye tidak memiliki perbedaan.

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