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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 7 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2024): July 2024" : 7 Documents clear
Analysis of the Effect of Profitability and Solvency Ratios on Share Prices at PT Summarecon Agung Tbk Fahrozi Wirakusuma; M. Rimawan; Aris Munandar
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

This research aims to determine the effect of Net Profit Margin, Debt to Equity Ratio on share prices at PT Summarecon Agung Tbk. based on whether PT Summarecon Agung Tbk's financial reports are running well or not. This sample was taken directly from the financial reports on the official website www.summarecon.com. The analytical method used is a quantitative analysis method, the data used is secondary data with data collection techniques in the form of document analysis and literature study. The data analysis technique used is purposive sampling. It can be concluded that the share price at PT Summarecon Agung Tbk experienced fluctuations in 2012 - 2022 which, it can be seen that net profit after tax in 2015 and 2016 decreased, this was caused by losses from two subsidiaries as well as the weakening of the rupiah against the dollar which caused the burden of paying the company's debt. increase. Sales decreased in 2016 - 2020. This was due to raw material commodity prices and an increase in cost of goods sold. Total Debt has increased from 2012 - 2020. Meanwhile, Total Equity has decreased in 2020. Share prices tend to fluctuate at the average share price shown in the last 11 years and this is a factor that hinders the stability of Pt Summarecon Agung Tbk because it is influenced by the level of demand and supply of share prices by investors.
The Influence of Financial Performance on Share Prices in Telecommunications Sub-Sector Companies Listed on BEI Ubai Dillah; Alwi; Puji Muniarty
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

The aim of this research is to determine the effect of financial performance as measured by the Current Ratio, Debt to Equity Ratio, Return On Assets and Price Earning Ratio on share prices in telecommunications companies on the Indonesia Stock Exchange. Sampling method used a purposive sampling method from eighteen companies listed on the Indonesia Stock Exchange in 2018-2022, only three companies were used in the research sample. The data analysis method uses multiple linear regression analysis. Simultaneous test results obtained a calculated F value of 5.823 which is greater than the F Table value with a value of 3.478 (5.823 > 3.478) with a significant value of 0.011 which is smaller than the alpha (ɑ) value of 0.05 (0.011 < 0.05 ). simultaneously PER, DER, ROA, and CR have a significant effect on stock prices. The partial test results show that the four variables used in the research model have a significant influence on stock prices, namely the Return On Asset variable. This is indicated by the significance value produced by this variable being smaller than the α = 5% level. This indicates that this variable has a dominant influence on stock prices .
Ethics and Sustainability: A synergistic apporoach to corporate responsibility Nurun Nidha Al Akhras N; Almadina; Ayu Andini; Dini Andriani; Wahyuni
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

This paper explores the interconnected relationship between ethics and sustainability within the framework of corporate responsibility (CR). By integrating ethical principles and sustainability goals, corporations can achieve a synergistic effect that enhances both business performance and societal welfare. The study delves into the theoretical foundations of ethical behavior and sustainable practices, highlighting the role of stakeholder theory and the triple bottom line approach. It examines how ethical decision-making influences sustainable business strategies and vice versa. Through case studies of leading companies such as Unilever, Patagonia, and Interface, the paper illustrates practical applications and benefits of this integrated approach. The findings indicate that businesses committed to ethical practices and sustainability not only meet regulatory and societal expectations but also gain competitive advantages, foster innovation, and ensure long-term profitability. The paper concludes by discussing the challenges in implementing these practices and providing recommendations for future research and corporate policy development to enhance the effectiveness of ethics and sustainability in corporate responsibility
Analysis Effectiveness and Efficiency Management Budget Village Regional Income and Expenditures in Sanur Kaja Village, Regency Badung, Bali Nurul Qalbi Insaniah; Ansar Setiawan N; Nur Hafsa; Sri Putri Wahyuni; Hapriansyah Harun S; Izzati Saputri. A; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

Sanur Kaja Village is a village located in South Denpasar District, Denpasar City, Bali. As part of a famous tourism area, Sanur Kaja has significant economic potential from the tourism and cultural sectors. However, the management of the Village Revenue and Expenditure Budget (APBD) in Sanur Kaja is the main focus in efforts to improve the welfare of local communities and develop basic infrastructure. This research applies analytical verification methods with a quantitative approach. Researcher use secondary data sources like articles , news from online media, journals , books , documentation and sources other. Collected data will processed For produce information that provides description about condition object research and information related Budget Regional Income and Expenditures (APBD). The results of the analysis have been done researcher 3 years final from 2021 to 2023 shows​ that level the average effectiveness reaches 82% and level efficiency reached 85%. This indicated that management finances in the village Sanur kaja done with Enough Good . . Writer hope APBD management in villages Sanur kaja Can more optimal with method Need done evaluation deep to fluctuation income original area For identify the cause and take steps For increase its stability . Government area can consider diversification source income or increase efficiency in management existing income
Analysis of the Effectiveness of Mosque Financial Management in Improving the Welfare of the Mega Rezky Mosque Congregation in Gowa Regency Lutfi Andi Abrar; Nur Indah Cahyani; Nur Isnaini Syaifullah; Bayu Irsandi Putra; Imel Rahmadani; Radia; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

With the increasing number of mosque construction and the number of Muslim population in Indonesia, the opportunity to optimize the function of mosques through effective financial management is also increasing. The command to prosper mosques is clearly stated in the Qur'an and As- Sunnah . Considering the significant positive impact on society, efforts to prosper mosques require planned and structured financial management. Good mosque financial management includes not only recording and reporting transactions, but also budget planning, cash management, and appropriate allocation of funds for various mosque programs and activities. The research method used in this research is based on a literature review of relevant previous research and various scientific journals. By referring to previous research, this research seeks to adapt and develop a methodology that has been proven effective. This approach was taken to ensure the validity and reliability of the data produced, so that the method used has a strong basis and has been scientifically tested . As for the fact that there are still many mosque administrators who do not understand the social realities in their mosque environment for various reasons, the administrators are so busy that they do not have time to pay attention to the movement of people's lives, so it is necessary to think about it so that whoever becomes the financial manager of the mosque is not from a group whose activity schedule is too busy so that their main duties as DKM are neglected. The author suggests that training be carried out for the management of the Mega Rezky Mosque, especially the mosque treasurer, regarding professional mosque management. This training aims to increase the knowledge and ability of administrators in preparing mosque financial reports in accordance with applicable accounting principles. In this way, it is hoped that mosque financial management can be carried out more effectively, transparently and accountably
The Influence of Competency and Compensation on Employee Performance at the Bima City Cooperatives, Industry and Trade Department Zihan Saputra
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

This study investigates the impact of competency and compensation on employee performance at the Bima City Cooperatives, Industry, and Trade Department. The research aims to determine: 1) if competency significantly influences employee performance, 2) if compensation significantly influences employee performance, and 3) if both competency and compensation simultaneously influence employee performance. An associative research design was employed, utilizing data collection methods such as interviews, observations, questionnaires, and literature reviews. The data were analyzed using various statistical tests including validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination, and t-tests (partial) and F-tests (simultaneous). The findings reveal that competency significantly influences employee performance at the Bima City Cooperatives, Industry, and Trade Department. Similarly, compensation significantly affects employee performance. Moreover, competency and compensation together have a significant impact on employee performance. These results suggest that the Bima City Cooperatives, Industry, and Trade Department should focus on enhancing competencies related to knowledge and skills, as well as providing adequate compensation and facilities to motivate employees to perform better. The study recommends that future research consider additional variables such as work training and motivation, which were not included in this study. By addressing these factors, the department can further improve employee performance and achieve organizational goals more effectively.
Financial Performance Analysis in Predicting Profit Growth at PT. Kalbe Farma Tbk Sri wahdini; Alwi; Aris Munandar
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

Financial performance is a key indicator of a company's health and an essential tool for predicting future profit growth, which aids in investment decisions. This study aims to analyze the influence of the financial ratios Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on profit growth at PT. Kalbe Farma Tbk. Utilizing a quantitative approach, the study employs various analytical tools such as normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, correlation and determination analysis, T test, and F test. The data analyzed includes financial reports from PT. Kalbe Farma Tbk for the years 2013-2022. The findings reveal that DER has no significant effect on profit growth, while NPM has a significant positive effect. This implies that while the amount of debt relative to equity does not influence profit growth, the company's ability to manage its expenses relative to sales significantly enhances its profit growth prospects. The results underscore the importance of profitability ratios in financial performance assessments and investment decisions. This study contributes to the understanding of financial health indicators in the pharmaceutical industry, particularly in the context of an established company like PT. Kalbe Farma Tbk, and provides insights for investors and financial analysts in evaluating investment opportunities based on financial performance metrics.

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