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Nur Sandi Marsuni
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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 48 Documents
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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.
Compliance Analysis of Inventory Accounting Treatment at PT Rapid Niaga International: Alignment with PSAK No. 14 of 2018 Mohammad Ali Wairooy; Rahmi
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

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Abstract

The objective of this research was to assess whether the recording, valuation, presentation, and disclosure of inventory at PT Rapid Niaga International complied with PSAK No. 14 of 2018. The study employed a Comparative Description Analysis method to evaluate the alignment of the company’s inventory accounting practices with the applicable financial reporting standards. The findings revealed that the valuation and presentation of inventory in the company’s financial reports adhered to PSAK No. 14 of 2018, indicating that PT Rapid Niaga International applied the appropriate inventory valuation methods and presented the inventory in accordance with the standard’s requirements. However, the research also identified that the company’s method of recording and disclosing inventory in its financial statements did not fully comply with PSAK No. 14 of 2018. This suggests potential inconsistencies in the application of inventory recognition principles or inadequate transparency in reporting inventory-related information. The non-compliance in recording and disclosure could lead to misinterpretations by stakeholders relying on the financial statements for decision-making. Therefore, improvements in these areas are necessary to enhance financial reporting accuracy and ensure full adherence to PSAK No. 14 of 2018. Implementing standardized recording practices and improving disclosure transparency could contribute to better financial accountability and reliability
The Importance of Social Accounting in Building Corporate Sustainability Wahyuni; Nurul Fitri Lutfia; Febrianti Sapo; Hariyana Hermawati; Azzahra Nurwidya
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

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Abstract

In the era of globalization and intense business competition, corporate sustainability has become a critical issue involving financial, environmental, and social aspects. Social accounting plays an important role in assessing and reporting the social and environmental consequences of corporate activities, as well as helping management evaluate and communicate social performance to stakeholders. The research method applied in this study is a literature review with a qualitative approach. The steps include identifying research questions, data analysis, literature search, selection based on inclusion criteria, extraction, and evaluation. Social accounting has three main objectives: assessing the benefits and costs of a company's social contributions, ensuring social priorities are met, and providing relevant information about corporate social contributions. However, the implementation of social accounting faces internal challenges, such as a lack of awareness and limited resources, as well as external challenges, including inconsistent regulations and market pressure. Strategies to overcome these challenges include raising awareness, optimizing resources, and ensuring compliance with international standards such as GRI and ISO 26000. The integration of social accounting into business strategy involves setting sustainability objectives, developing policies and operational procedures, and conducting periodic performance monitoring and evaluation. An integrated report that includes financial, social, and environmental performance provides a comprehensive overview for stakeholders and enhances corporate accountability. Through a comprehensive and integrated approach, companies can ensure that social and environmental responsibilities become essential elements of their business plans, leading to sustainable long-term benefits for both the company and society as a whole.
The Impact of Accounting Systems, Financial Report Accessibility, and Internal Control on Regional Financial Accountability: A Systematic Literature Review Sufardi; Sirnan
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

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Abstract

This research aims to analyze the impact of accounting systems, financial report accessibility, and internal control on regional financial accountability through a systematic literature review (SLR) approach. Regional financial accountability is an important aspect of good governance, which reflects transparency, compliance with regulations, and the effectiveness of regional financial management. The research results show that implementing an accounting system that is in accordance with Government Accounting Standards (SAP) can increase the accuracy and transparency of regional financial reports. In addition, good accessibility of financial reports contributes to increasing public participation in regional financial supervision. Strong internal control is also a key factor in preventing deviations and increasing budget management efficiency. However, challenges in implementing modern accounting systems, limited accessibility of financial reports, and weaknesses in internal control are still obstacles in increasing regional financial accountability. Therefore, efforts are needed to improve human resource competence, strengthen regulations related to transparency, and optimize the use of technology in government accounting systems.
The Influence of Price and Product Quality on Consumer Purchasing Decisions Safri Tahir; Muh. Ramli
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study was to determine and analyze whether price and product quality have a significant effect on purchasing decisions at Baleta Outlet. The population in this study are all consumers who bought Baleta Outlet products in Palopo City. The sampling technique in this study used purposive sampling, namely the determination of samples based on the objectives and considerations of researchers and consumers who have purchased Outlet Baleta Palopo City. The data analysis technique in this study used descriptive analysis. The results of this study indicate that price and product quality have a significant effect on consumer purchasing decisions at the Palopo City Outlet Shop. The magnitude of the effect of price and product quality is 89% which influences consumer purchasing decisions at the Baleta Outlet Shop in Palopo City.

Page 5 of 5 | Total Record : 48

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