Niki Aulia, Nurshadrina Kartika Sari, R. Rachmawati
{"title":"Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember","authors":"Niki Aulia, Nurshadrina Kartika Sari, R. Rachmawati","doi":"10.31967/jakuma.v3i2.618","DOIUrl":"https://doi.org/10.31967/jakuma.v3i2.618","url":null,"abstract":"This study aims to analyze the effect of budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) on managerial performance at CV. Anugerah Darma Mandiri Jember. The population in this study are all employees and managers at CV. Anugerah Darma Mandiri Jember. The sampling technique in this study is the saturated sample technique. The data used in this study is primary data, namely data obtained from respondents directly through questionnaires. The data analysis method used is Multiple Linear Regression analysis with the help of SPSS processing. The result showed that budgetary slack had no partial effect on managerial performance at CV. Anugerah Darma Mandiri Jember. Meanwhile, transparency, management accounting system, information asymmetry and job relevant information (JRI) partially affect managerial performance in CV. Anugerah Darma Mandiri Jember. Simultaneously, budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) affect managerial performance in CV. Anugerah Darma Mandiri Jember.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123001323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jessica Shandy Darmadji, D. Astuti, Lia Rachmawati
{"title":"Pengaruh Pengendalian Intern Kas Terhadap Efektivitas Pengelolaan Kas Pada Senyum Media Stasionery Di Jember","authors":"Jessica Shandy Darmadji, D. Astuti, Lia Rachmawati","doi":"10.31967/jakuma.v3i2.614","DOIUrl":"https://doi.org/10.31967/jakuma.v3i2.614","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000ABSTRACT \u0000This study aims to examine the effect of internal cash control on the effectiveness of cash management at Smile Media Stationery Jember. The independent variables used include: Control Environment (X1), Risk Assessment (X2), Information Systems (X3), Control Procedures (X4), Control Monitoring (X5). The dependent variable is Cash Management Effectiveness (Y). This research uses quantitative descriptive analysis with a case study approach. The population used in this study were all employees of Smile Media Stationery Jember, amounting to 80 people. The sample in this study were 33 employees of Smile Media Stationery Jember who were selected through purposive sampling method. The data collection method used in this study is primary data using questionnaires, interviews, observations and literature studies. The data analysis method used is multiple linear regression analysis, F test, t test, and coefficient of determination, with data quality tests through validity and reliability tests. The results of the analysis show that simultaneously, all independent variables have an influence on the effectiveness of cash management. Meanwhile, it is partially known that the control environment is the only variable that has a significant influence on the effectiveness of cash management. \u0000 \u0000 \u0000 \u0000","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126836593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Komite Audit, Dewan Komisaris Independen dan Intensitas Modal terhadap Penghindaran Pajak pada Perusahaan Keuangan Yang Terdaftar di BEI Tahun 2015-2019","authors":"Nurtika fadilah, Muhaimin Dimyati, Lia Rachmawati","doi":"10.31967/jakuma.v3i2.619","DOIUrl":"https://doi.org/10.31967/jakuma.v3i2.619","url":null,"abstract":"This study aims to examine the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). This type of research is quantitative research using secondary data sources. The population used in this study are all financial companies listed on the Indonesia Stock Exchange during 2015 to 2019, namely there are 98 listed financial companies, for determining the research sample using the purposive sampling method so that there are 36 financial companies that match the research criteria made by researcher. Methods of data collection using documentation and literature study. The data analysis technique used in this study is the classical assumption test, multiple linear regression analysis, the coefficient of determination test (R2), hypothesis testing. The results showed that partially independent audit committee and board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129951680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Eka Nur Laily, Wiwik Fitria Ningsih, Mainatul Ilmi
{"title":"Pengaruh Pembiayaan Musyarakah, Mudharabah, Murabahah, Risiko Pembiayaan, dan Risiko Operasional terhadap Profitabilitas pada Bank Umum Syariah (BUS)","authors":"Eka Nur Laily, Wiwik Fitria Ningsih, Mainatul Ilmi","doi":"10.31967/jakuma.v3i2.616","DOIUrl":"https://doi.org/10.31967/jakuma.v3i2.616","url":null,"abstract":"This study aims to examine the effect of musyarakah financing, mudharabah financing, murabahah financing, financing risk, and operational risk on profitability of Islamic Commercial Banks 2017-2021. The population of this study is Islamic Commercial Banks registered in the Otoritas Jasa Keuangan, using purposive sampling technique in selecting samples. The data used is secondary data obtained from the Financial Statements of Islamic Commercial Banks in Indonesia published 2017-2021. The data analysis method used is multiple linear regression analysis using IBM SPSS Statistic 22. The results of this study indicate that financing risk partially affects the profitability of Islamic Commercial Banks. Meanwhile, musyarakah financing, mudharabah financing, murabahah financing, and operational risk don’t have partial effect on the profitability of Islamic Commercial Banks. Simultaneously, musyarakah financing, mudharabah financing, murabahah financing, financing risk, and operational risk affect the profitability of Islamic Commercial Banks.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125877727","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jonathan Alexander, Wiwik Fitria Ningsih, Nurshadrina Kartika Sari
{"title":"Faktor-Faktor yang Memengaruhi Keputusan Investasi melalui Kebijakan Dividen Sebagai Variabel Mediasi pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia","authors":"Jonathan Alexander, Wiwik Fitria Ningsih, Nurshadrina Kartika Sari","doi":"10.31967/jakuma.v3i2.617","DOIUrl":"https://doi.org/10.31967/jakuma.v3i2.617","url":null,"abstract":"This study aims to analyze the factors that influence investment decisions by using dividend policy as an intervening variable. The factors referred to in this research are fundamental factors which include profitability, liquidity, leverage, and cash flow. The research uses the path analysis method. The object in this study uses property and real estate companies listed on the Indonesian Stock Exchange during 2017 to 2021. By using the purposive sampling method, there are 16 companies that eventually become samples in this study. The results showed that profitability and cash flow had an effect on dividend policy, while liquidity and leverage had no effect on dividend policy. The results of the analysis of investment decisions show that directly, profitability, cash flow, and dividend policy affect investment decisions, while liquidity and leverage have no effect on investment decisions. Finally, dividend policy is only able to mediate the effect of liquidity and leverage on investment decisions, while dividend policy is not able to mediate the effect of profitability and cash flow on investment decisions.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128755554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Struktur Kepemilikan Saham dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur yang Terdaftar Di BEI","authors":"Dedy Trisetiawan, Hamzah Fansuri Yusuf, Wiwik Fitria Ningsih","doi":"10.31967/jakuma.v3i2.615","DOIUrl":"https://doi.org/10.31967/jakuma.v3i2.615","url":null,"abstract":"This study was conducted to determine the factors that influence the disclosure of Corporate Social Responsibility. This type of research is a quantitative research. The population used in this study were all manufacturing companies in the food and beverage -sector listed on the Indonesia Stock Exchange from 2015 to 2019. The sample used in this study was collected based on data obtained from the company's annual report using the purposive sampling method. The data collection method in this study used the documentation study method and data analysis using the SPSS 20 (Statistical Package for the Social Sciences) program, by performing descriptive statistical analysis and multiple linear regression analysis, R test, t test, and F test. data has been obtained that institutional ownership structure, managerial ownership structure has no significant effect on the disclosure of Corporate Social Responsibility, while the size of the company has a significant effect on the disclosure of Corporate Social Responsibility. Simultaneously, institutional ownership structure, managerial ownership structure, and firm size have a significant effect on the disclosure of Corporate Social Responsibility.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126810715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Melinda Anggreyni, Suwignyo Widagdo, Nurshadrina Kartika Sari
{"title":"Faktor yang Memengaruhi Tingkat Pemahaman Akuntansi Mahasiswa Program Studi Akuntansi pada Perguruan Tinggi Swasta (PTS) di Jember","authors":"Melinda Anggreyni, Suwignyo Widagdo, Nurshadrina Kartika Sari","doi":"10.31967/jakuma.v3i1.605","DOIUrl":"https://doi.org/10.31967/jakuma.v3i1.605","url":null,"abstract":"This study aims to analyze the effect of Intellectual Intelligence (IQ), Emotional Intelligence (EQ), Spiritual Intelligence (SQ), Learning Behavior and Learning Interest on the Level of Accounting Understanding partially or simultaneously. This study took a population of 320 students majoring in Accounting, Faculty of Economics at Muhammadiyah University of Jember and STIE Mandala Jember in 2020. The research sample was 71 students of STIE Mandala Jember and 249 students of Muhammadiyah University of Jember. Samples were taken using purposive sampling method. The data collection method used in this study is the survey method through a questionnaire. The statistical method for hypothesis testing uses multiple linear regression analysis. The results showed that partially Spiritual Intelligence (SQ) and Learning Interest had a significant effect on the level of accounting understanding, while Intellectual Intelligence (IQ), Emotional Intelligence (EQ) and Learning Behavior had no significant effect on the level of accounting understanding. Simultaneously all independent variables, namely Intellectual Intelligence (IQ), Emotional Intelligence (EQ), Spiritual Intelligence (SQ), Learning Behavior and Interest in Learning have a significant effect on the level of accounting understanding.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117197990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Fani Febriana Putri, Haifa Haifa, Nanda Widaninggar
{"title":"Analisis Pengaruh Rasio Keuangan dan Faktor Ekonomi Makro Terhadap Financial Distress Pada Perusahaan Manufaktur","authors":"Fani Febriana Putri, Haifa Haifa, Nanda Widaninggar","doi":"10.31967/jakuma.v3i1.607","DOIUrl":"https://doi.org/10.31967/jakuma.v3i1.607","url":null,"abstract":"This study aims to analyze financial ratios and macroeconomic factors on financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The data used in this study were obtained from the company's annual financial statements. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling and obtained 18 food and beverage sub-sector manufacturing companies with the 2016-2019 research period. The data analysis method in this study was logistic regression analysis. Based on the data analysis, it is concluded that the liquidity ratio as measured by the Current Ratio (CR), inflation and exchange rates have no effect on financial distress while the profitability ratio as measured by Return on Equity (ROE) and solvency ratio as measured by Debt to Total Assets Ratio (DAR) has an effect on financial distress.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127962028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Efektivitas dan Efisiensi Dana Desa (DD) Terhadap Pemberdayaan Masyarakat dan Pembangunan Desa Di Desa Lebeng Barat Kabupaten Sumenep","authors":"Raudhatul Ingkiat, D. Astuti, Hamzah Fansuri","doi":"10.31967/jakuma.v3i1.606","DOIUrl":"https://doi.org/10.31967/jakuma.v3i1.606","url":null,"abstract":"This study aims to analyze the level of effectiveness and efficiency of Village Fund management on Community Empowerment and Village Development in Lebeng Barat Village, Sumenep Regency. This study contains the effectiveness and efficiency of the use of village funds for community empowerment and development in Lebeng Barat Village, Sumenep Regency. This study uses a quantitative descriptive method with data on income realization, expenditure realization and expenditure targets by using the ratio of effectiveness and efficiency. The results of this study indicate that the level of effectiveness of village funds in Lebeng Barat Village in 2019 is in the effective category because the effectiveness of village funds reaches 99%, namely by prioritizing infrastructure development and community empowerment, while the efficiency level of Village Funds in Lebeng Barat Village is 95%, where this result shows the inefficiency of village funds in Lebeng Barat Village, Sumenep District. This is due to the occurrence of waste and there is a financial allocation calculation that is not done carefully in financing the activities carried out by the village.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133027462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhammad Muhibudin, Agustin Hari Prastyowati, Wiwik Fitria Ningsih
{"title":"Pengaruh Transparansi, Akuntantabilitas, dan Partisipatif Pemerintah Desa terhadap Pengelolaan Keuangan di Kecamatan Tanggul, Kabupaten Jember","authors":"Muhammad Muhibudin, Agustin Hari Prastyowati, Wiwik Fitria Ningsih","doi":"10.31967/jakuma.v3i1.610","DOIUrl":"https://doi.org/10.31967/jakuma.v3i1.610","url":null,"abstract":"Government accounting is one of the fields of accounting that specializes in recording and reporting transactions that occur in government agencies. The existence of demands for accountability and transparency on the recording of transactions, and reporting of government performance by interested parties makes government accounting a necessity that is no longer inevitable today. Villages have an important role, especially in carrying out tasks in the field of publicservices. Therefore, it is necessary to know the extent of transparency, accountability and participation in village financial management considering that this is very closely related to the continuity of the welfare of the wider community. This studiaims to analyze the effect of transparency, accountability, and government participation on village financial management (case studion Tanggul Sub-distric, Jember district. The data that used in this research is primary data. The method that researcher used is survey method with quantitative approach. The reseacher used SPSS version 24 to test the data. Based on data analysis, the conclusion of this studiare partially there are not significant effect of accuntabily and government participation to village financial management, while transparency has significant effect to village financial management. Simultaneously transparency, accuntabulity, and government participation have significant effect to village financial management.","PeriodicalId":147049,"journal":{"name":"JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128833170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}