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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Share : Journal of Service Learning Madaniya Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Akuntansi Manado (JAIM)
Fahmi Poernamawatie
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Jurnal Akuntansi Indonesia

 1 
EFEKTIFITAS SISTEM INFORMASI MANAJEMEN ASET PADA LEMBAGA PENDIDIKAN KEJURUAN Fahmi Poernamawatie; SBP Handhajani
Jurnal Akuntansi Indonesia Vol. 11 No. 2 (2015): AGUSTUS
Publisher : Universitas Gajayana Malang

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Management information system of assets, or MISA, broadly refers to a system that provides to a principal of vocational high school with the tools to organize, evaluate and efficiently manage assets within a school. The purpose of this study is to describe the effectiveness of MISA in vocational high school.The data have collected through primary and secondary data. This study used a descriptive analysis method. The selected the object of this study are 3 (three) public vocational high school. The author obtained information about the MISA functions by analyzing written documents and a brief interview with the principal and MISA officer.The discussion of the paper includes: (a) the profile and structure of the organization, (b) MISA, (c) the IT structure and its effectiveness.The results showed the MISA at the vocational high school implementation has not done well. MISA should be carrying out an asset effectively on any particular subsystem on the maintenance concerning the technical guidelines asset management area.
PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN, AKUNTABILITAS PUBLIK, TRANSPARANSI KEBIJAKAN PUBLIK DAN PENGAWASAN KEUANGAN DAERAH Fahmi Poernamawatie; Ronny Hendra
Jurnal Akuntansi Indonesia Vol. 13 No. 1 (2017): Februari
Publisher : Universitas Gajayana Malang

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Regional Government as an Executive has a duty to prepare Government Budget (APBD), on the other hand, Regional House of Representatives (DPRD) has the right to control the raising and spending of public money that disclosure on APBD. This research investigates the impact of knowledge about budgets, understanding on public accountability, and transparency of public policy either partially or simultaneously to Regional Government Budget (APBD) using data from 120 members of Regional House of Representatives in Malang Raya. Three hypotheses were formulated for the study and tested using F-test and t-statistic. The study relied on primary data from 120 members of DPRD in Malang Raya. The results of this study prove that: 1) Knowledge of DPRD about the budget, public accountability, and transparency of public policy, it is generally inadequate; 2) Knowledge of the DPRD about the budget, public accountability, and transparency of public policy either simultaneously or partially significant effect on controlling to Regional Government Budget (APBD) and have a positive significant relationship. Furthermore, the variable most dominant influence on the supervision of the budget is the knowledge about the budget.
PENGARUH NILAI TUKAR (KURS), INFLASI, BI RATE, dan HARGA EMAS TERHADAP RETURN SAHAM dengan ROE SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA BANK BCA) Samuel Eko Saputra; Fahmi Poernamawatie
Jurnal Akuntansi Indonesia Vol. 12 No. 2 (2016): Agustus
Publisher : Universitas Gajayana Malang

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Penelitian ini bertujuan untuk mengetahui, menggambarkan, dan menjelaskan pengaruh nilai tukar (kurs), inflasi, BI Rate, dan harga emas terhadap Return Saham dengan ROE sebagai variabel moderasi. Variabel yang diteliti dalam penelitian ini adalah nilai tukar, inflasi, BI Rate, dan harga emas sebagai variabel independen, Return Saham sebagai variabel dependen, dan return on equity (ROE) sebagai variabel moderasi. Adapun populasi dalam penelitian ini adalah data perusahaan yang ada di perusahaan Bank BCA yang terdaftar di BEI selama periode 2011-2014. Sampel dalam penelitian ini adalah laporan keuangan bulanan dan harga saham bulanan periode 2011-2014. Berdasarkan analisis data nilai tukar berpengaruh negatif signifikan terhadap return saham dan ROE mampu memoderasi pengaruh nilai tukar terhadap return saham. Sedangkan untuk variabel inflasi, BI Rate, dan harga emas tidak berpengaruh terhadap return saham. Sedangkan ROE tidak mampu memoderasi pengaruh variabel inflasi dan BI Rate terhadap return saham. Namun ROE mampu memoderasi pengaruh harga emas terhadap return saham.
Co-Authors Achmad Dahlan Acmad Dahlan Anik Yuesti Anwar Made Azhari Atul Aini Dinda Andrianti Endang Suswati Hari Setiono I Nyoman Susipta Maxi Maroep Mentari Citra Pasia Hadi Mitha Endah Aprilia Nanda Putri Aprilianti Puji Agus Kurniawan Putu Noah Aletheia Adnyana Rika Amelia Ganggi Roni Hendra Hertanto Ronny Hendra S.B.P. Handhajani Salsa Aisya Samuel Eko Saputra Slamet Hermanto Titis Indah Widyawati Yuli Winarni