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Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)

JUMPA
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Published by Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

ISSN : 16933907 EISSN : 27467147 DOI : 10.58431/jumpa

Core Subject : Economy, Humanities, Social,

Humanities Economics, Econometrics & Finance Social Sciences

Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) adalah jurnal penelitian dibidang manajemen dan akuntansi yang diterbitkan oleh STIE Cendekia Bojonegoro. Jurnal ini terbit 2 kali dalam setahun (Januari-Juni dan Juli-Desember). Fokus jurnal ini dibidang Manajemen (Manajemen Bisnis, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategi, Manajemen Operasi, dan Sistem Informasi Manajemen) dan Akuntansi (Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Manajemen, Akuntansi Perpajakan, Audit, Akuntansi Keperilakuan, dan Sistem Informasi Akuntansi).

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 210 Documents

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ANALISA KINERJA PELAYANAN PEMBUATAN KETERANGAN TIDAK MAMPU PADA KANTOR DESA SEPUH GEMBOL KECAMATAN WONOMERTO KABUPATEN PROBOLINGGO Marsinem .
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 2 (2019): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The purpose of this study was to find out how the service performance of making Certificate of Inadequacy at the Sepuh Gembol Village Office in Wonomerto District, Probolinggo Regency. The results of the study state that public services in the making of Not Able Certificate (SKTM) at the Sepuh Gembol Village Office in Wonomerto Sub-District can be said to have materialized well. This can be seen from the indicators in public services, namely, service procedures, service requirements, service time, service costs, service products, facilities / infrastructure and competency of service providers where all of these indicators are in good category. Employee performance in the preparation of the Not Available Certificate (SKTM) has so far been implemented well.

SISTEM e-FILLING DAN KEPATUHAN WAJIB PAJAK DI WILAYAH KPP PRATAMA BOJONEGORO Suprapto .; Ananda Ulfa Karunia
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 2 (2019): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This quantitative study aims to determine the effect of the application of the eFilling system to Taxpayer Compliance in the area of the Bojonegoro Tax Office. The population is 5,543 people with a sample of 45 individual taxpayers who report their tax returns at the KPP Pratama Bojonegoro. Research data collection techniques using a questionnaire. The analysis test used includes the t test, the coefficient of determination (R²), and data analysis techniques with simple linear regression analysis, using the SPSS version 22 program. The results of the study show that the application of the e-Filling system has a positive and significant effect on tax compliance. This can be seen from the results of the partial hypothesis test (t test), namely the value of tcount 6.941 is greater than ttable 2.021 with a significance level (sig.) greater than alpha 0.000 <0.05 which means that Ho is rejected and Ha is accepted with the information that there is an influence positive and significant between the application of the e-Filling system and taxpayer compliance. Based on the conclusions obtained from the results of the analysis, the advice given is for taxpayers to use e-Filling to get a lot of convenience in reporting the annual tax return.

PENTINGNYA HUMAN RELATION YANG DILAKUKAN OLEH KEPALA KELURAHAN TERHADAP PARTISIPASI MASYARAKAT DALAM PEMBANGUNAN (Studi Kasus Pada Kel. Kademangan Kec.Kademangan Kota Probolinggo) Bambang Lasmono
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 2 (2019): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The instruments are elements of the Village Head, elements of the village apparatus, elements of the Village Head, RT heads and RW heads, elements of the PKK management, youth organizations and existing organizations, elements of community leaders, and elements of the relevant parties. The results of the data analysis can be stated that the Human Relations carried out by the Village / Kelurahan Head on the participation of village communities in socioeconomic and socio-cultural development in the study object is worth more than enough. Information on table 1: A = Level of Human Relations conducted by the Head of Kelurahan in the Study Object, B = The level of community participation in socioeconomic and socio-cultural development in the study subject. Based on the results of analysis and interpretation of data, it can be argued that the Human Relations conducted by the Village Chief in the object of study, apparently have a relationship to citizen participation in socio-economic and cultural development. However, based on the results of the analysis and interpretation of data as stated that the Human Relations conducted by the Village Head in the object of study, apparently still not effective, this can be proven by finding several problems and solving some problems.

PENGARUH PENGAWASAN TERHADAP EFEKTIVITAS KERJA PEGAWAI (Suatu Studi Tentang Pengaruh Pengawasan Terhadap Efektivitas Kerja Pegawai di SMP Negeri 1 Camplong Kabupaten Sampang) Mohammad Hamzah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 2 (2019): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The purpose of this study is to determine whether there is an influence of supervision on the work effectiveness of employees at SMP Negeri 1 Camplong, Sampang Regency. quantitative analysis results using the product moment formula, the r count obtained is 0.822 with N = 25, this has proven the correlation between supervisory activities with the effectiveness of employee work in SMP Negeri 1 Camplong, Sampang Regency. Supervision activities carried out by superiors or authorities are apparently quite influential on the effectiveness of employee work, especially in SMP Negeri 1 Camplong, Sampang Regency. In order to create an employee's work effectiveness, clear working rules and a good work plan should be established by a leader that can be used as a measure in determining the success rate of an employee in carrying out his duties and responsibilities in an agency or government institution including in the State Junior High School 1 Camplong Sampang Regency.

ANALISA USAHA LANSIA POTENSIAL BERDASARKAN PASSION NYA DI PENDAMPINGAN LANSIA BOJONEGORO Muhammad Soberi
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 2 (2019): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The purpose of this study is to analyze elderly businesses based on their desires in the Bojonegoro Elderly Assistance. This type of research is a qualitative study using phenomenology. Future experience motivates the elderly to determine the business in their old age. Based on observations and interviews involving several elderly people who participated in the Elderly mentoring program implemented by STIKES Maboro in collaboration with BMT Amanah and Kspps Akas, obtained the type of business chosen by the elderly for gardening, farming and farming. Of the three gardening activities that have the potential and are of interest to the elderly who are informants in this study.

ANALISIS QUICK RATIO PADA PT. INDOFOOD SUKSES MAKMUR TBK Emiyati .; Wulandari .; Aris Munandar
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 1 (2020): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The development of the business world becomes increasingly competitive in the business world will be increasingly stringent. More and more new companies are emerging who are ready to compete with old companies, and therefore companies must be able to compete and pay off the short-term needs of the most liquid assets with the most liquid required by the company. This study is intended to determine the results of the company's needs in meeting the short and significant requirements by using the Quick ratio analysis at PT. Indofood success prosperous Tbk. By using the method of rapid ratio analysis and testing (one-sample test). Based on the results of the analysis of the product and Service Statistics (SPSS), which can be proven, the value of Tcount is 16,213 ˃ table 2,776. meaning H0 is rejected and Ha is accepted. With a significant level of 0.00 <0.05. Thus it can be concluded this study, the results of rapid ratio analysis at PT. Indofood Sukses Makmur Tbk. Period 2014 - 2018, the liquid is very good.

ANALISIS PENGARUH BIAYA OPERASIONAL TERHADAP KINERJA KEUANGAN PT. PLN ( Persero ) Wulandari .; Nurhayati .; An Putra Ramadhan
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 1 (2020): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Financial institution or company considers that return on assets is one of the most important ratios because this ratio is related to the sustainability and stability of each company or financial institution. In addition, this financial ratio is used to measure a company's ability to generate sufficient profits. high in each period and comes from investment activities. In addition, companies also need to pay attention to factors that can affect the return on assets. In this study aims to find or find out the effect of operational costs and finansial perfomance on return on assets partially. This research was conducted at PT.PLN (persero) Tbk Public Corporation and used documentation data collection and study literature. Data analysis techniques used in this study are simple linear regression, determination, simple correlation coefficient and t test. and in this study the researchers obtained research results that operational costs and operating income had no effect and were not significant to return on assets.

PENGARUH PENJUALAN BERSIH TERHADAP LABA PADA PT. PABRIK KERTAS TJIWI KIMIA Tbk Rafnidar .; Wulandari .
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 1 (2020): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to determine the effect of net sales and profits at PT. TJIWI KIMIA PAPER FACTORY Tbk. The population in this study is the balance sheet financial report data for 29 years (1989-2018) and the study sample for 7 years (2012-2018) with the sampling used is purposive sampling. This research is an associative research using a quantitative approach consisting of secondary data. The process of collecting research data uses library research and documentation. Data analysis techniques used in this study are simple linear regression, correlation, coefficient of determination and hypothesis testing using t-statistic test. The results showed that net sales had no significant effect on profits at PT. TJIWI KIMIA PAPER FACTORY Tbk.

PERAN PENTING EKONOMI ISLAM DALAM PEMBANGUNAN EKONOMI NASIONAL: KAJIAN AUTOETNOGRAFI DALAM BIDANG EKONOMI Dwi Novaria
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 1 (2020): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

As a universal, integral and comprehensive system of life Islam has established a complete order for human life. As a way of life, Islam arranges everything related to life, from the simplest to the most complicated matters. The method in this research is descriptive qualitative. The type of qualitative research used is autoetnography. This research was also conducted with a theoretical approach to Islamic economics. In obtaining data, researchers used observation and documentation techniques.Both in the aspects of politics, economics, education, art, social, culture, etc. Islam is a perfect religion, which regulates matters relating to the economy. If a country's economy (national economy) applies the basic Al-Quran and Hadith as the basis for its application, surely a national economy will run well and be directed according to the rules. But the fact is that not all Muslim countries in the world apply this basis. Furthermore, this article explains how Islamic Economy contributes to national economic development, especially Indonesia as a country with the largest Muslim base in Asia.

KEPEMILIKAN MANAJERIAL DALAM MENDUKUNG KECEPATAN WAKTU PENYAMPAIAN INTERNET FINANCIAL REPORTING Dina Alafi Hidayatin`
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 1 (2020): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to prove whether the mechanism of good corporate governance can affect the speed of delivery of internet financial reporting. The study was conducted on 137 manufacturing companies that went public on the Indonesia Stock Exchange in 2012 - 2014. The number of samples was determined using a purposive sampling method by applying several criteria. Data analysis techniques in this study used logistic regression. The results that can be concluded after conducting a data analysis are that the mechanism of good corporate governance does not affect the speed of delivery of internet financial reporting, either partially or simultaneously.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Abdul Azis Safii

Contact Email
azis@stiekia.ac.id

Phone
+6285748063919

Journal Mail Official
jumpa@stiekia.ac.id

Editorial Address
Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location
Kab. bojonegoro,

Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Abdul Azis Safii

Contact Email azis@stiekia.ac.id

Phone +6285748063919

Journal Mail Official jumpa@stiekia.ac.id

Editorial Address Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location Kab. bojonegoro, Jawa timur INDONESIA

Abstract

Abstract

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Abstract

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Abstract

Contact Name
Abdul Azis Safii

Contact Email
azis@stiekia.ac.id

Phone
+6285748063919

Journal Mail Official
jumpa@stiekia.ac.id

Editorial Address
Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location
Kab. bojonegoro,

Jawa timur

INDONESIA