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Nur Sandi Marsuni
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journalofaccounting@pusdig.com
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Kelurahan Karunrung Kecamatana Rappocini kota Makassar
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INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2022): Juli 2022" : 5 Documents clear
The Effect of Fintech on the Financial Performance of Sharia Banking Ita Udi Wijaya
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine the effect of fintech on the financial performance of Islamic banking. This type of research used in this research is descriptive research with a quantitative approach. The population in this study is all financial reports that have been published by Islamic banks that have started using fintech, namely Bank BNI Syariah, Bank BRI Syariah, Bank Syariah Mandiri, Bank BCA Syariah, Bank Syariah Bukopin and Bank BJB Syariah for the period 2016-2018. Based on the purposive sampling method, the sample used in this study is Islamic Commercial Banks that have used fintech services such as Internet Banking, Mobile Banking, SMS banking, and Phone Banking and publish annual financial reports from time to time during the study period, namely from 2016. -2018. Data management uses SPSS 25. The results prove that fintech has an effect on financial performance (ROA, ROE, BOPO, CAR, FDR). The more fintech services develop in Islamic finance, the more they have a significant effect on the financial performance of Islamic banking.
Calculation Analysis Of Cost Of Cost Of Cocoa Production In PT. Tanah Mas Celebes Indah North Kolaka District Khaerun Nisa
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study was to determine the process of calculating the cost of goods sold chocolate products in maximizing profit at PT. Tanah Mas Celebes Indah Branch of North Kolaka Regency.In this study using a quantitative descriptive approach with data collection techniques using primary data obtained directly from the company such as interview data and data in the from of information on company production costs for one month. The results showed that the calculation of the cost of goods sold at PT. Tanah Mas Celebes Indah, in maximizing profit, carries out the process of minimizing all production costs to reduce expenses and maximize profits, such as purchasing quality cocoa pods at low prices from farmers or using machines that are cheaper to maintain compared to using human labor in the processing of cocoa pods turn brown.
Factors Affecting The Use Of Accounting Information In Business Micro Small And Medium In Makassar City Kurniati
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

Accounting information applied at the MSME’s that is lacking is one of the factors that causes MSME’s to be dificult to develop even to failures that end business closure. This study aims to examine the factor that influence the accounting information applied at the MSME’s using business scale. company age. owner’s/manager education background and accounting training. In collecting data using questionnaires. The regression model used in this study is a multiple linear regression models with SPSS. The sampling method for the study used the Random Sampling method and the result is 45 MSME owner’s/manager in the city of Yogyakarta with an error rate of 16%. The result showed that company age and accounting training has experiented had positive and significant effect on accounting information applied at the MSME’s. While scale of business and owner’s/manager education background do not affect the accounting information applied at the MSME’s.
Analysis Of The Application Of Calculations, Deposit And Reporting Of Value Added Tax (Vat) At Pt. Light Source Mega Blessing (E-Facturing Based) Miska HK
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to identify and analyze the factors that cause differences in recording with the actual VAT calculation results, and to find out and analyze PT.Sumber Cahaya Mega Berkah experiencing delays in VAT reporting. Retrieval of data in this study is a general description of the company and data related to VAT. The method used in this research is descriptive analysis method, namely the method by collecting existing data in the company, Calculating the VAT Period and Reporting the VAT Period using VAT data from January 2019 to September 2020. The results of this study are the calculation of the value added tax of PT. Sumber Cahaya Mega Berkah, experienced a late report due to an invoice correction in 2019, in January, February, March. And the VAT calculation made by PT. Sumber Cahaya Mega blessing is not in accordance with the applicable law both in calculation and reporting.
Analysis of Value for Money and Accountability in Improving Public Services At The Makassar City Water Corporation Andi Annisa Rahma Makmur
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

This research is a qualitative descriptive study with the aim of knowing the analysis of the concept of Value for Money and accountability in improving public services at The Makassar City Water Corporation. This research was conducted at the Makassar City Water Supply Corporation office. In this study, the data sources used are primary and secondary data. The data used in this study is qualitative data obtained from observations, interviews and documentation results. The data collection technique of this research was carried out in 3 ways, namely observation, interview and documentation techniques. The research instrument is the researcher himself, interview guide, and a recording device. Value for Money can be said to be good if it meets three elements, namely economy, efficiency, and effectiveness. The Makassar City Water Supply Corporation has fulfilled these three elements in order to improve the quality of existing services. The accountability applied to the Makassar City Water Supply Corporation is quite good because the company has been able to swiftly and responsively handle problems that occur in the field as quickly as possible. Based on the results of the research that has been done, this analysis shows that the application of the concept of value for money and accountability in the company has been done well to improve the existing public services at the Makassar City Water Corporation

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