cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285796461067
Journal Mail Official
journalofaccounting@pusdig.com
Editorial Address
Kelurahan Karunrung Kecamatana Rappocini kota Makassar
Location
Unknown,
Unknown
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 48 Documents
 1   2   3   4   5 
Analysis of the Application of Financial Management Principles to Mosque Financial Reports in Sinjai Regency Ainun Nabilai; Mutiara Ramadani; Nurdiana; Muh Irsan Irwanto; Sitti Hadija; Sindy Gusliana; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the most important aspects in maintaining the survival and prosperity of a mosque is good financial management. The reason is, mosques also require quite a bit of monthly funds.  The aim of this research is to determine the accountability and transparency of mosque financial reports. The research method is qualitative with 12 informants who are mosque managers and congregation members of the Raya Nur Balangnipa Mosque. Qualitative data relating to the research subject was collected through distributing questionnaires.  Primary and secondary data are the data sources used in this research for data collection.   Based on the research results, it was found that the implementation of financial report management at the Nur Balangnipa Grand Mosque in Sinjai district apparently used manual or basic techniques.  Mosques only keep financial records of money coming in, money going out and the final balance.    Then, once a week, before prayer, the mosque's microphone is used to announce money coming in, money going out, and the final cash balance.  In addition, for non-benefit financial reports, targeted investigations show that the financial reports of non-benefit associations have not prepared financial reports in accordance with existing principles, especially PSAK No. 45 means that the mosque administrators do not know and do not understand PSAK no. 45
Analysis of Village Fund Budget Management in Tokalimbo Village, Towuti District, East Luwu Regency Andi Dina Fadlia Mattoreang; Nur Widya Jabal; Dian Sasmita; Asrah Anjani; Rio Kurniawan; Putri Amelia Safitri; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research investigates the management of village fund budgets in Tokalimbo Village, located in Towuti District, East Luwu Regency. To support village development and improve community welfare, it is very important to manage village funds. Qualitative descriptive research was used, with data collection through observation, interviews and documentation. The research results show that village fund management in Tokalimbo Village has been carried out in accordance with established regulations, but there are several obstacles, such as limited apparatus capacity and poor community participation. To overcome this obstacle, capacity building is needed through training and outreach, as well as encouraging communities to participate more actively in planning and implementing village programs. Therefore, it is hoped that village funds will be managed more efficiently and provide the greatest benefits for the people of Tokalimbo Village.
Factors Causing Academic Cheating Behavior in the online system : A Systematic Literature Review Kharisma Endarty; Aristanti Widyaningsih; Meta Arief
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Academic cheating is a pervasive issue among students in higher education, particularly in the context of online learning. This study conducts a systematic literature review to examine the factors contributing to academic cheating in online systems, analyzing 24 journal articles published between 2019 and 2023. The research identifies key factors influencing academic dishonesty, including pressure, opportunity, rationalization, ability, arrogance, greed, need, disclosure, personal ethics, self-efficacy, and learning readiness. Among these, pressure and opportunity are the most significant, with 17 articles highlighting their impact. The findings suggest that frequent engagement in academic fraud can enhance students' ability to commit further dishonest acts, exacerbating the prevalence of academic fraud in universities. The study also explores the theoretical frameworks of fraud, such as the Pentagon Theory, which includes components like pressure, opportunity, rationalization, ability, and hubris, and the Gone Theory, focusing on greed, opportunity, need, and exposure. Methodologically, most research on this topic employs quantitative approaches, indicating a gap for qualitative studies. The study concludes that external academic activities, time management challenges, and a lack of preparedness contribute to students resorting to cheating as a shortcut. Recommendations emphasize integrating hard and soft skills in education, fostering teamwork, and encouraging active participation in discussions to mitigate academic dishonesty. Implementing objective evaluations and adhering to established policies can also help address this issue. Overall, the study underscores the complexity of academic cheating and the need for comprehensive strategies to reduce its occurrence in online learning environments.
Analysis of Sources of Income and Financial Receipts of the Al-Muttaqien Mosque Salfa Seti; Fathul Khaeril; Sulistiawati; Fatmawati; Yusriani; Trisna Febrianti; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Al-Muttaqien Mosque is a significant place of worship in its community, with various sources of income and financial receipts that support its operations and social activities. This research aims to analyze the mosque's sources of income and the management of its financial revenues. Using a qualitative approach with case studies, this research involved in-depth interviews with mosque administrators, direct observation, and analysis of financial documents. The research results show that the main sources of income for the Al-Muttaqien Mosque include donations, alms, zakat, community donations, as well as economic activities such as renting facilities. Research also reveals the importance of transparency and accountability in managing mosque finances. Even though financial management has been carried out carefully, there are challenges such as limited human resources who have expertise in accounting and the use of technology. Income diversification and waqf management strategies were identified as potential for increasing mosque income in a sustainable manner. This research also emphasizes the need to provide regular financial reports to build congregational trust and increase their participation. With effective management, mosques can have a significant positive impact on society through various social, educational and economic activities. It is hoped that this research will provide useful insights for other mosque administrators in improving the effectiveness and efficiency of financial management in their respective places of worship
Enhancing Accountability through the Application of Sharia Accounting Principles: A Case Study of Baznas Makassar City Nur Sandi Marsuni
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to explore Sharia Accounting Principles in Maintaining Accountability of Financial Reports in Baznas Makassar City. The research method used is qualitative with data collection through interviews and documentation. The research results show that Sharia Accounting Principles have been effectively implemented in Baznas Makassar City, starting from planning activities and budgets, collecting and receiving zakat funds to distributing and utilizing zakat funds for mustahik. From all these activities, Makassar City Baznas makes financial reports in accordance with PSAK NO. 109 as a form of accountability and updating audited financial reports to the Makassar City Baznas Official Website as a form of information transparency to interested parties. This research reveals that the management of Makassar City Baznas has carried out its duties and functions well as the Amil Zakat Agency which collects and distributes zakat, infaq and alms funds nationally in accordance with Law no. 23 of 2011. However, the Makassar City Baznas financial report does not fully refer to PSAK 109, because there is still one component of the financial report that has not been reported, namely the Changes in Asset Management report. Therefore, the research recommends that the Makassar City Baznas financial report fully refers to PSAK No. 109 in the future and carry out audit checks not only by internal auditors but also by independent auditors to increase the transparency of their financial reports.
Implementation of Social and Environmental Accounting as Corporate Social Responsibility in Indonesia Wahyuni; Amira Fauziah; Rusmiati; Dwi Nur Isra; Safaruddin
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

  This research explores the implementation of social and environmental accounting as a form of corporate social responsibility in Indonesia. Companies today are not only required to present financial reports, but also have to consider the social and environmental impacts of their operations. This research uses a literature study approach to collect data from various sources relevant to the topic of corporate social responsibility (CSR) and social accounting. The research results show that social and environmental accounting plays a crucial role in reporting corporate accountability to society and the environment. Through social accounting, companies can demonstrate their commitment to social responsibility, report social impacts, and meet stakeholder expectations. The application of social and environmental accounting also helps companies manage environmental and social risks, as well as increasing transparency and reputation. This research suggests that companies need to integrate social accounting in their reports to ensure transparent and accountable reporting. This is important to build public trust and fulfill legal obligations in accordance with applicable regulations. By adopting this approach, companies can not only increase their social responsibility but also support long-term environmental and social sustainability.
Tenrigangkae Village Funding Analysis Kab. Maros in Encouraging Local Infrastructure and Economic Development Tantri Dwi Astria; Sarmila; Muttiarni; Sephia Nanda Wulansari; Nurmi; Esti Qama; Muh Rifkiadi Nasir
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Village funding plays a crucial role in supporting infrastructure and local economic development at the regional level. Through effective fund allocation, villages can increase access to basic services such as education and health, as well as improve infrastructure that supports residents' daily lives. This study uses a qualitative approach to explain how village funding contributes to encouraging infrastructure development and the local economy. Data were analyzed through content analysis and life history methods to identify emerging themes and patterns. The research results show that the development of village information systems provides significant benefits, including increased access to information, government transparency, efficiency of public services, active community participation, improved quality of life, better management of natural resources, support for local economic growth, as well as increased security and welfare of society as a whole. Thus, village funding and infrastructure development are key in improving the welfare of rural communities and reducing development gaps in the region.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Page 4 of 5 | Total Record : 48

 1   2   3   4   5 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2025): January 2025 Vol. 4 No. 2 (2024): July 2024 Vol. 4 No. 1 (2024): January 2024 Vol. 3 No. 2 (2023): Juli 2023 Vol. 3 No. 1 (2023): Januari 2023 Vol. 2 No. 2 (2022): Juli 2022 Vol. 2 No. 1 (2022): Januari 2022 Vol. 1 No. 2 (2021): Juli 2021 Vol. 1 No. 1 (2021): Januari 2021