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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 96 Documents
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PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS DAN LIKUIDITAS TERHADAP VOLATILITAS HARGA SAHAM PERIODE 2020-2022 Supraptiningsih; Ahadiati Rohmatiah; Ridho Rodhiansyah
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.145

Abstract

This research aims to determine the influence of dividend policy, profitability, and liquidity variables on stock price volatility, examining both partial and simultaneous effects. The results of this research can provide benefits in examining understanding and increasing insight into the influence of dividend policy, profitability, and liquidity on stock price volatility. The type of research used in this study is an associative approach. This research employs purposive sampling as the sampling technique. The population studied consists of 62 mining sector companies listed on the Indonesian Stock Exchange. The sample used in this study consists of 18 mining companies listed on the Indonesia Stock Exchange. The type of data used in this study is quantitative data in the form of secondary data. The data used in this study were obtained from the Indonesia Stock Exchange and the websites of companies related to the annual period, specifically the years 2020–2022. This study utilizes secondary data sources, specifically a list of companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The research instruments for this study are documentation and a literature review to access the annual financial reports of mining companies. Based on the results of this study, the variables Dividend Payout Ratio, Return On Assets, and Current Ratio have a negative and significant partial effect on stock price volatility, while simultaneously having a positive and significant effect on stock price volatility.
PERSEPSI DIGITALISASI SISTEM ADMINISTRASI CORETAX OLEH KONSULTAN PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK DI INDONESIA Riani Tanjung; Desta Alya Putri; Christine Riani Elisabeth
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.146

Abstract

This study explores the perceptions of tax consultants regarding the Coretax Administration System, a new taxation system introduced by the Directorate General of Taxes in late 2024 to facilitate tax compliance and improve state revenue. Using a qualitative approach and primary data collected through structured interview questionnaires, the findings indicate that the system significantly assists tax consultants in performing their duties. However, unstable server performance remains a notable challenge. Overall, the system is perceived to have substantial potential to support the enhancement of national tax revenue.
PENGARUH PENDAPATAN NEGARA, BELANJA NEGARA, DAN INVESTASI PMDN TERHADAP PENERIMAAN PAJAK DI INDONESIA TAHUN 2020–2024 DALAM PERSPEKTIF KEBIJAKAN FISKAL KONTEMPORER Imaniar Septiani Rais; Qimyatussa'adah; Hedi Pandowo
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.147

Abstract

This study aims to examine the impact of state revenue, government spending, and domestic investment (PMDN) on taxrevenues in Indonesia from 2020 to 2024 in the perspective of contemporary fiscal policy. Using multiple linear regression with SPSS22, the study finds that each variable has a significant influence both partial and simultaneous on tax revenue (significance value =0.000). The fiscal index contributes to increasing tax revenue by enhancing purchasing power and economic growth, while PMDNinvestment promotes job creation and tax base expansion. With a determination coefficient (R²) of 0.720, the model shows that 72% ofthe tax revenue variation is explained by these three variables. The study supports Keynesian and Laffer Curve theories andrecommends optimizing fiscal policy to enhance sustainable tax revenue.
DINAMIKA STRUKTUR PENDAPATAN ASLI DAERAH (PAD) KOTA MADIUN Henry Windrianto Darmoko Darmoko
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.150

Abstract

The purpose of this research is to analyze the structure of Madiun City's Regional Original Revenue (PAD) from 2022 to 2024. The research question is, are the fluctuations in Madiun City's PAD from 2022 to 2024 caused by the dynamics of existing PAD sources? This research uses a quantitative descriptive analysis approach. The type of data used is secondary data. The data source in this study is the Madiun City Regional Revenue Agency. The data used is the report on the realization of Madiun City's regional revenue receipts for 2022-2024, consisting of regional taxes, regional levies, the results of separated wealth management, and other legitimate PAD. The data analysis technique used is mathematical techniques, including data grouping and data calculations. The aim is to ensure that the data can be compared and analyzed carefully, to serve as a basis for making accurate conclusions. The results of the analysis above have provided evidence that the dynamics of Madiun City's PAD acquisition from 2022 to 2024 are caused by the dynamics of the PAD structure in Madiun City from 2022 to 2024.
PENGARUH PERSEPSI DALAM SISTEM PERPAJAKAN, DISKRIMINASI PAJAK, KEADILAN PAJAK, DAN TAX KNOWLEDGE TERHADAP TAX EVASION Rizmanda Masita Murbiyanti; Fatchur Rochman
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.151

Abstract

This study aims to examine the influence of Taxation Systems, Tax Discrimination, Tax Justice, and Tax Knowledge on Tax Evasion. Technique in taking sample use purposive sampling method to Individual Taxpayers Registered in KPP Pratama Madiun Fiscal Year 2018. Data obtained from the primary data whish is use the questionnaire method. Data analysis was done with a doble linier regression with SPSS program version 25 for windows. The results showed that the Taxation Systems and Tax Discrimination variable has no significantly affect on ethical behavior of Tax Evasion. While the Tax Justice and Tax Knowledge variable has significantly affect on ethical behavior of Tax Evasion.
RELEVANSI PEMIKIRAN ABU YUSUF DALAM KITAB AL-KHARAJ TERHADAP PERHITUNGAN PAJAK MODERN SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK Luluk Mukaromah; M Dedy Eko Trisyono Safari; Hevi Susanti; Supriadi; Ayu Rachmawati
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.152

Abstract

This research explores the extent to which Abu Yusuf’s ideas in Al-Kharaj relate to contemporary taxation practices, particularly those involving the principles of justice, public benefit, trustworthiness, and the avoidance of excessive tax burdens on society. The study also investigates public perceptions of modern tax calculation systems and examines how Abu Yusuf’s values may influence taxpayer compliance today. Employing a qualitative method supported by open-ended questionnaires, this study seeks to capture respondents’ subjective interpretations and lived experiences regarding the current tax system. The findings reveal that Abu Yusuf’s taxation concepts remain highly relevant within Indonesia’s modern fiscal context, especially in promoting fairness and accountability in the management of public funds. Although modern tax regulations have been crafted to reflect these principles, practical obstacles remain, including perceptions of unequal public services, limited digital literacy, and a sense that tax obligations are not always distributed equitably. Furthermore, the results indicate that moral values, trust in governmental institutions, and the ethical conduct of tax officials significantly shape voluntary taxpayer compliance. These insights underscore the importance of consistently upholding justice, transparency, and responsible governance to enhance public adherence to tax obligations.
PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024 M. Dedy Eko Trisyono Safari; Laila Dewi Anggraeni; Hevi Susanti
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.153

Abstract

This study aims to examine the extent to which solvency and profitability influence firm value, both individually and simultaneously. The independent variables in this study are solvency, measured by the Debt to Equity Ratio (DER), and profitability, measured by Return on Assets (ROA). The dependent variable is firm value, which is proxied by Price to Book Value (PBV). The population of this study consists of 34 healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a purposive sampling technique, 14 healthcare companies were selected as research samples. The findings indicate that solvency does not have a significant partial effect on firm value, as reflected by a significance value of 0,723>0,05. In contrast, profitability has a significant positive effect on firm value, with a significance value of 0,000<0,05. Simultaneously, solvency and profitability have a significant effect on firm value, indicated by a significance value of 0,000<0,05.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) LINGKUNGAN DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUBSEKTOR OIL, GAS, DAN COAL DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2024 M. Dedy Eko Trisyono Safari; Nuzilatul Fithriyah; Hevi Susanti
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.154

Abstract

This study aims to examine the effect of environmental Corporate Social Responsibility (CSR) and profitability on firm value in the oil, gas, and coal sub-sector companies listed on the Bursa Efek Indonesia (IDX) during the 2021–2024 period. The independent variables consist of environmental CSR measured using the GRI environmental indicators and profitability measured by Return on Assets (ROA), while firm value as the dependent variable is measured by Price to Book Value (PBV). The sample was selected using purposive sampling, resulting in 14 companies out of 64 population firms. The results show that, partially, environmental CSR does not have a significant effect on firm value, whereas profitability has a positive and significant effect on firm value. Simultaneously, environmental CSR and profitability have a significant effect on firm value. These findings indicate that investors tend to place greater emphasis on financial performance than on environmental CSR disclosure when assessing firm value
PRINSIP AMANAH DALAM KEAMANAN DATA NASABAH PEMBIAYAAN SYARIAH DIGITAL Ahmad Fauzi
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.155

Abstract

Perkembangan digitalisasi dalam sektor perbankan syariah memberikan kemudahan dan efisiensi dalam penyediaan layanan keuangan, namun pada saat yang sama juga memunculkan tantangan baru yang berkaitan dengan keamanan serta perlindungan data pribadi nasabah. Dalam situasi ini, prinsip amanah yang menjadi nilai mendasar dalam hukum ekonomi syariah memiliki peran penting sebagai fondasi etis sekaligus normatif dalam penyelenggaraan tata kelola perbankan syariah berbasis digital. Penelitian ini bertujuan untuk mengkaji konsep amanah sebagai prinsip tata kelola yang baik (good corporate governance) dalam praktik perbankan syariah digital, khususnya dalam upaya menjaga dan melindungi data nasabah. Penelitian menggunakan pendekatan kualitatif dengan metode studi kepustakaan. Data diperoleh melalui penelaahan berbagai literatur yang berkaitan dengan fiqh muamalah, regulasi perbankan syariah, serta kebijakan perlindungan data di era digital. Analisis dilakukan untuk memahami bagaimana nilai amanah diintegrasikan dalam sistem tata kelola lembaga keuangan syariah yang memanfaatkan teknologi digital. Hasil kajian menunjukkan bahwa prinsip amanah menuntut lembaga perbankan syariah untuk menjaga kerahasiaan, keutuhan, dan keamanan informasi nasabah sebagai bentuk tanggung jawab etis sekaligus kewajiban hukum. Penerapan nilai amanah dalam operasional perbankan syariah digital tercermin dalam praktik transparansi pengelolaan data, penguatan infrastruktur keamanan sistem informasi, serta kepatuhan terhadap regulasi yang mengatur perlindungan data pribadi. Oleh karena itu, amanah tidak hanya dipahami sebagai nilai moral, tetapi juga sebagai prinsip strategis yang berperan dalam memperkuat kepercayaan masyarakat serta mendukung keberlangsungan industri perbankan syariah di tengah perkembangan teknologi digital.
PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP KEPATUHAN PAJAK UMKM DI KPP PRATAMA JOMBANG Mawaddatur Riyadah
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.157

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 terhadap tingkat kepatuhan pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di KPP Pratama Jombang, peran sosialisasi perpajakan dalam meningkatkan kepatuhan pajak UMKM, serta kontribusi penerimaan pajak dari sektor UMKM terhadap penerimaan pajak di KPP Pratama Jombang. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui kuesioner kepada pihak KPP Pratama Jombang dan wawancara kepada pelaku UMKM di Kabupaten Jombang, baik UMKM yang patuh pajak maupun yang belum patuh pajak. Hasil penelitian menunjukkan bahwa penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 memberikan pengaruh terhadap kepatuhan pajak UMKM, karena tarif Pajak Penghasilan final sebesar 0,5% dinilai mampu meringankan beban pajak pelaku UMKM. Selain itu, sosialisasi perpajakan memiliki peran penting dalam meningkatkan pemahaman dan kesadaran pajak UMKM, meskipun pelaksanaannya masih perlu ditingkatkan dari segi intensitas dan jangkauan. Kontribusi penerimaan pajak dari sektor UMKM di KPP Pratama Jombang menunjukkan potensi yang cukup besar seiring dengan meningkatnya jumlah pelaku UMKM, meskipun penurunan tarif pajak berdampak pada penerimaan pajak per Wajib Pajak. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa keberhasilan penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 dalam meningkatkan kepatuhan pajak UMKM sangat dipengaruhi oleh efektivitas sosialisasi perpajakan dan tingkat pemahaman pelaku UMKM terhadap kewajiban perpajakan. Oleh karena itu, diperlukan upaya sosialisasi dan pendampingan yang berkelanjutan untuk mengoptimalkan kepatuhan pajak UMKM serta meningkatkan kontribusi penerimaan pajak di KPP Pratama Jombang.

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