Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen最新文献

{"title":"Pengaruh Budaya, Perilaku Belajar, Kecerdasan Emosional dan Kecerdasan Intelektual terhadap Pemahaman Akuntansi dengan Kluster Perekonomian sebagai Variabel Moderasi Berdasarkan Perspektif Gender","authors":"D. Sari, Desi Rahmiyanti, Amnatia R Abdullah","doi":"10.35326/jiam.v4i2.1579","DOIUrl":"https://doi.org/10.35326/jiam.v4i2.1579","url":null,"abstract":"Penelitian ini bertujuan untuk menguji Pengaruh Budaya, Perilaku Belajar, Kemampuan Emosional dan Kemampuan Intelektual Terhadap Pemahaman Akuntansi Menggunakan Metode Pembelajaran Daring dengan Kluster Perekonomian Sebagai Variabel Moderasi Berdasarkan Perspektif Gender. Populasi dalam penelitian ini Mahasiswa Angkatan 2017-2020 Universitas Muhammadiyah Kupang dengan sampel berjumlah 220 mahasiswa, Teknik analisis data yang dilakukan yaitu Analisis regresi linear berganda, MRA (Moderated Regression Analysis), dan Uji beda rata-rata. Hasil penelitian menunjukan bahwa secara simultan dan parsial Budaya, Perilaku belajar, Kemampuan Emosional, dan Kemampuan intelektual berpengaruh secara signifikan terhadap Pemahaman Akuntansi. Hasil uji MRA menunjukkan bahwa Kluster Perekonomian tidak memoderasi hubungan antara Budaya, Perilaku Belajar, Kecerdasan Emosional dan Kecerdasan intelektual terhadap Pemahaman Akuntansi. Berdasarkan Gender hanya Variabel perilaku belajar dan kecerdasan emosional yang berbeda antara laki-laki dan perempuan.Penelitian ini bertujuan untuk menguji Pengaruh Budaya, Perilaku Belajar, Kemampuan Emosional dan Kemampuan Intelektual Terhadap Pemahaman Akuntansi Menggunakan Metode Pembelajaran Daring dengan Kluster Perekonomian Sebagai Variabel Moderasi Berdasarkan Perspektif Gender. Populasi dalam penelitian ini Mahasiswa Angkatan 2017-2020 Universitas Muhammadiyah Kupang dengan sampel berjumlah 220 mahasiswa, Teknik analisis data yang dilakukan yaitu Analisis regresi linear berganda, MRA (Moderated Regression Analysis), dan Uji beda rata-rata. Hasil penelitian menunjukan bahwa secara simultan dan parsial Budaya, Perilaku belajar, Kemampuan Emosional, dan Kemampuan intelektual berpengaruh secara signifikan terhadap Pemahaman Akuntansi. Hasil uji MRA menunjukkan bahwa Kluster Perekonomian tidak memoderasi hubungan antara Budaya, Perilaku Belajar, Kecerdasan Emosional dan Kecerdasan intelektual terhadap Pemahaman Akuntansi. Berdasarkan Gender hanya Variabel perilaku belajar dan kecerdasan emosional yang berbeda antara laki-laki dan perempuan.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"2019 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80945401","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 Dana Desa (DD) dan Pendapatan Asli Desa (PADES) terhadap Pemberdayaan Ekonomi","authors":"Wini Agustina","doi":"10.35326/jiam.v4i2.1313","DOIUrl":"https://doi.org/10.35326/jiam.v4i2.1313","url":null,"abstract":"Sumber keuangan desa terdiri dari dana transfer APBN yang disebut dengan Dana Desa (DD) dan dana transfer dari APBD yang disebut dengan Alokasi Dana Desa (ADD), serta pendapatan desa dari sumber lainnya berasal dari hasil aset desa atau Pendapatan Asli Desa (PADES). Sumber dana tersebut harus direalisasikan sesuai dengan kebutuhan untuk kesejahteraan masyarakat, salah satunya dalam bidang pemberdayaan ekonomi masyarakat. Populasi dan sampel dan penelitian ini adalah sepuluh desa di kecamatan jampangkulon yaitu desa Desa Ciparay, Desa Bojong Genteng, Desa Bojong Sari, Desa Nagrak, Desa Mekarjaya, Desa Pada Jaya, Desa Cikarang, Desa Cikarang Geusan, Desa Karang Anyar, dan Desa Tanjung. Metode penelitaian kuantitatif dengan data sekunder dan pengumpulan data dengan cara wawancara, obeservasi serta dokumentasi. Hasil penelitian menunjukan bahwa variabel dana desa (DD) berpengaruh signifikan terhadap pemberdayaan ekonomi masyarakat, variabel Pendapatan Asli Desa (PADES) tidak berpengaruh terhadap pemberdayaan ekonomi masyarakat, serta variabel Dana Desa (DD) dan Pendapatan Asli Desa (PADES) berpengaruh signifikan secara simultan terhadap pemberdayaan ekonomi masyarakat.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76772226","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 Profitabilitas dan Cash flow terhadap Harga Saham di Masa Pandemi Covid-19","authors":"Jenifer Hutagaol, Francis M. Hutabarat","doi":"10.35326/jiam.v4i2.1547","DOIUrl":"https://doi.org/10.35326/jiam.v4i2.1547","url":null,"abstract":"Tujuan penelitian ini adalah untuk melihat bagaimana profitabilitas dan cash flow mempengaruhi harga saham di masa pandemi covid saat ini sehingga investor maupun manajemen bisa memprediksi dan membuat rencana di masa pandemi covid ini. Variabel independent dalam penelitian ini adalah rasio Profitabilitas menggunakan Return on Asset, Return on Equity, dan Net Profit Margin dengan variabel Cashflow menggunakan Arus Kas Operasi, Arus Kas Pendanaan dan Arus Kas Investasi. Variabel dependent adalah Harga Saham. Analisis data yang digunakan yaitu deskriptif statistik, koefisien determinasi dan signifikan test. Objek perusahaan dalam penelitian ini adalah 26 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sub sektor makanan dan minuman dan data yang peneliti gunakan merupakan data sekunder pada Laporan Keuangan sebanyak 78 sampel pada tahun 3 tahun periode yaitu 2018-2020. Hasil penelitian menunjukkan bahwa Profitabilitas dan Harga Saham berpengaruh signifikan. Cash flow dan Harga Saham tidak berpengaruh signifikan. Hasil penelitian juga menunjukkan secara bersama-sama bahwa ada pengaruh yang signifikan antara profitabilitas dan cashflow terhadap harga saham pada tingkat signifikansi 5% pada perusahaan manufaktur subsektor makanan dan minuman.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"248 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76737474","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":"Analisis Penerapan Sistem Pengelolaan Aset Desa (SIPADES) terhadap Inventaris Desa","authors":"Dela Prayitno","doi":"10.35326/jiam.v4i2.1300","DOIUrl":"https://doi.org/10.35326/jiam.v4i2.1300","url":null,"abstract":"ABSTRAK \u0000Penelitian ini bertujuan untuk melihat bagaimana SIPADES diterapkan pada desa-desa di Kecamatan Jampangkulon dan Surade yakni Desa Nagraksari, Desa Bojonggenteng, Desa Ciparay, Desa Citanglar, Desa Jagamukti, dan Desa Pasiripis. Penelitian ini dilakukan untuk melihat bagaimana perangkat desa mengoperasikan aplikasi SIPADES dan apakah terdapat kendala dalam penerapannya. Metode penelitian yang digunakan pada penelitian ini adalah metode kualitatif dengan pendekatan deskriptif dan aosiatif. Penelitian menggunakan sumber data primer dan sekunder yakni dengan observasi, wawancara dan dokumentasi. Penerapan sistem pengelolaan aset desa SIPADES berdasarkan hasil penelitian yang telah dilakukan pada enam desa terdapat dua desa yang telah lancar dalam pengaplikasian aplikasi SIPADES dan empat desa yang masih belum maksimal dalam penerapan aplikasi ini. Maka dapat disimpulkan bahwa pengelolaan aset desa menggunakan aplikasi SIPADES untuk pencatatan dan Inventarisasi aset di desa- desa yang telah diteliti memang sudah berjalan tetapi masih memiliki hambatan mulai dari kurangnya ketrampilan pengurus desa, sering erornya aplikasi sampai kurangnya pemberian pelatihan dari pemerintah mengenai aplikasi. \u0000 ","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"100 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76029289","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 Risiko Pembiayaan terhadap Kinerja Profitabilitas pada BMT “S” Syariah Jawa Timur","authors":"Diyah Sukanti Cahyaningsih, Nur Maslacha, Abdul Malik Kumar","doi":"10.35326/jiam.v4i2.1617","DOIUrl":"https://doi.org/10.35326/jiam.v4i2.1617","url":null,"abstract":"Risiko pembiayaan tampak ketika bank atau lembaga keuangan non bank gagal mendapatkan kembali pembiayaan yang diberikan dari angsuran pokok dan bunga oleh debitur. Untuk menilai profitabilitas diperlukan data dari  laporan keuangan yang terdiri dari laporan posisi keuangan perusahaan pada periode pengamatan serta  laba-rugi tentunya pada periode yang sama. Penelitian ini bertujuan untuk mengetahui pengaruh risiko pembiayaan yang dalam hal ini diukur dari NPF terhadap profitabilitas pada lembaga keuangan syariah BMT “S” yang dalam hal ini diukur dengan ROA.  Periode penelitian ini dilakukan selama 3 tahun mulai 2017 sampai dengan 2019 secara bulanan, sehingga diperoleh 36 amatan. Teknik analisis menggunakan analisis regresi sederhana. Berdasarkan hasil analisis menunjukkan bahwa risiko pembiayaan BMT “S” Syariah Jawa Timur periode tahun 2017 sampai dengan 2019 dengan nilai rata-rata sebesar 3,95%, sehingga masuk dalam kategori sehat. Dilihat dari kinerja profitabilitas yang diukur dengan ROA selama tahun 2017 sampai dengan tahun 2019 dengan nilai rata-rata sebesar 3,81%, yang berarti bahwa BMT “S” Syariah Jawa Timur selama periode penelitian mampu menghasilkan laba. Risiko pembiayaan berpengaruh negatif dan signifikan terhadap kinerja profitabilitas BMT “S” Syariah Jawa Timur.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86801807","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":"The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu","authors":"Fachruzzaman Fachruzzaman, R. Indriani, Pratana Puspa Mediastuty, Vika Fitranita, A. Zaman","doi":"10.31106/jema.v18i2.12530","DOIUrl":"https://doi.org/10.31106/jema.v18i2.12530","url":null,"abstract":"The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47342703","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":"Financial capital, constraints, partners, and performance: An empirical analysis of Indonesia SMEs","authors":"I. W. Widnyana, I. M. Wijana, Almuntasir Almuntasir","doi":"10.31106/jema.v18i2.11318","DOIUrl":"https://doi.org/10.31106/jema.v18i2.11318","url":null,"abstract":"Indonesia's small and medium enterprises (SMEs) are considered the backbone of the national economy. However, the fact that SMEs still contribute less to the national gross domestic product (GDP) in terms of value-added, need to be addressed. While previous studies mainly focused on financial (access) constraints as one of the major constraints faced by small enterprises which affect their growth and performances, this study aims to extend the relationship between capital and financial performance of Indonesia SMEs with the moderating effect of financial constraints and partners. This study is different from others as it uses a bigger panel dataset which is about 4.36 million SMEs in Indonesia and is the first to explore the role of financial partners comprehensively. Moreover, the panel regression model with geographic analysis unit uses as a data analysis method. The results of the study show that financial capital has a positive and significant effect on the financial performance of SMEs. Furthermore, while the moderation role of financial partners on the relationship between financial capital and financial performance of Indonesia SMEs was failed to prove, the negative moderation effect of financial constraints was able to prove in this study.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48828707","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":"Evaluations of an entrepreneurship development program: A systematic literature review","authors":"Ronal Ferdilan, W. Dhewanto, Sonny Rustiadi","doi":"10.31106/jema.v18i2.11461","DOIUrl":"https://doi.org/10.31106/jema.v18i2.11461","url":null,"abstract":"The contribution of entrepreneurship at both the microeconomic and macroeconomic levels is remarkable. There are many entrepreneurship development programs (EDP) initiatives proposed by policymakers around the world to ensure the growth of entrepreneurs. While EDP is necessary to improve entrepreneur capabilities, however studies on EDP evaluation literacy remain limited. This study aims to fill the gap by investigating EDP evaluation literacy by using a systematic literature review (SLR). This study carried out a bibliometric analysis on a Scopus database in the last three decades, from 1989 to 2021 with all the manuscripts were written in English. The results show that most of the literature on EDP evaluation-related themes is mainly focused on program evaluation, characteristics, challenges, stakeholders, and context, with program evaluation and characteristics are considered as the most significant issues of EDP evaluation. Interestingly, this study also reveals that few manuscripts review the process of EDP as the success criterion of EDP implementation.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44200758","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":"Does internationalization moderate the effect of SMEs size, age, and other financial determinants on investment opportunities set? Evidence from Indonesia","authors":"Y. Soesetio, Dyah Arini Rudhiningtyas, S. Sudarmiatin, I. Mukhlis","doi":"10.31106/jema.v18i2.10393","DOIUrl":"https://doi.org/10.31106/jema.v18i2.10393","url":null,"abstract":"Small and medium-sized enterprises (SMEs) are increasingly considering international expansion as one of the sustainable growth strategic options. This study aims to reveal how the effect of internationalization as a moderator of SMEs size, age, and other financial determinants toward investment opportunity set of SMEs that listed on the Indonesia Stock Exchange (IDX) from 2006 to 2020. Market to book asset ratio used as a proxy of investment opportunity set of SMEs. This study is one of the most important in the context of Indonesian SMEs as there were limited previous studies that have explored the internationalization factor. A total of 102 SMEs companies with 156 data observations were studied. A moderation regression analysis was used to test whether the determinants of the investment opportunity set were statistically significant. Surprisingly, the study found that the degree of internationalization has a moderating effect that weakens the relationship between SMEs age and size on investment opportunities set (market value ratio).","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46684855","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":"The income tax compliance of social media influencers during COVID-19 pandemic: An exploratory study","authors":"Y. Prihatiningtias, Gracyella Natalie Putri Karo Karo","doi":"10.31106/jema.v18i2.12789","DOIUrl":"https://doi.org/10.31106/jema.v18i2.12789","url":null,"abstract":"Social media platforms have been an important source for the dissemination of information, especially during the COVID-19 social restrictions (work from home) mandate. As a result, most companies now rely more on social media influencers to deliver their brand values. However, many of these influencers do not report and pay their income tax from their social media paid activities. This study is the first to understand the reasons behind their tendency behavior to comply and or incompliance income tax in Indonesia during the COVID-19 pandemic. A qualitative method with in-depth interviews, observation, and documentation was used as the method of study. A total of thirteen Indonesian millennials influencers with a minimum number of 10,000 followers and taxable income from social media were involved in the study to share their views about their tax compliances behavior. Our findings revealed that there are indices that affect tax incompliant behavior among millennial social media influencers such as the sufficiency of knowledge about tax, unclear tax imposition and categorization mechanism, the level of trust, nationalism, and administrative needs for works. These finding also implies that there is an urge to educate influencers about tax compliance by using more suitable content and media to maximize the potential tax revenue from this booming profession.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44824866","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}