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Novy Rachma Herawati
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ekomaks@unmer-madiun.ac.id
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+6285235066014
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novy@unmer-madiun.ac.id
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Jl. Serayu No.79, Kota Madiun, Jawa Timur, Indonesia - 63133 Telephone : (0351) 495551 Fax : (0351) 495551 Email : ekomaks@unmer-madiun.ac.id
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INDONESIA
Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi
Published by Universitas Merdeka Madiun
ISSN : 23024747     EISSN : 25800043     DOI : https://doi.org/10.33319/jeko.v9i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKOMAKS adalah salah satu jurnal publikasi ilmiah yang diterbitkan oleh Fakultas Ekonomi, Universitas Merdeka Madiun. Terbit dua kali setahun pada bulan Maret dan September. Tujuan Jurnal EKOMAKS adalah untuk membangun saluran komunikasi yang efektif antara para pemangku kepentingan termasuk akademisi dan lembaga penelitian, dunia usaha, pemerintah dan masyarakat. Selain itu juga untuk mempromosikan dan menyebarluaskan hasil penelitian dalam perkembangan teori dan praktek manajemen khususnya di Indonesia. Jurnal EKOMAKS menerima artikel empiris dan teoritis yang membahas strategi dan kebijakan bisnis, Manajemen, Ekonomi Kreatif.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 9, No 2 (2020): JURNAL EKOMAKS" : 7 Documents clear
Desain Bisnis Model Canvas (BMC) Pada Usaha Batik Kota Madiun Warnaningtyas, Hartirini
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 9, No 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.62

Abstract

Abstract— This study aims to design a batik business strategy using Business Model Canvas. This type of research used in this research is descriptive with a qualitative approach. The location of the study was conducted in the city of Madiun. The selection of key respondents was conducted purposively by considering factors of understanding of the strategy carried out by the company, understanding of the company's condition, understanding of the company's internal conditions, understanding of the company's business model, understanding of the company's main competitors. The analysis techniques used are internal and external environment analysis, SWOT analysis, and Business Model Canvas. The results showed that the analysis of the internal and external environment produces an alternative strategy Strength-Opportunity as a strategy using strengths to take advantage of existing opportunities, Weakness-Opportunity as a strategy to fix internal weaknesses by using external opportunities, Strength-Threat as a strategy using internal strengths to avoid external threats , Weaknesses-Threat is the most defensive strategy, avoiding threats and minimizing weaknesses. Batik Kota Madiun requires improvements to its business model, namely the addition of six blocks, namely Key Partnership, Key Activities, Value Proposition, Customer Sement, Channel, Cost Structure, and Revenue Streams. Keywords—: Business Model Canvas (BMC); SWOT Analysis.
Pengaruh Independensi Dewan Komisaris, Komite Audit, Dan Internal Audit Terhadap Fee Audit Eksternal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014) Anandita, Arnes; Wiliasti, Arlinia
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 9, No 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.64

Abstract

Abstract— This study aims to provide empirical evidence of the influence of: Good Corporate Governance (Board of Commissioners Independence, Audit Committee Independence, Audit Committee Size, Audit Committee Meeting Intensity and Internal Audit) on External Audit Fees in Manufacturing companies listed on the Indonesia Stock Exchange in 2012- 2014. This research was conducted using secondary data. The population in this study were 30 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2012-2014 period. The analysis method used is multiple linear regression analysis by first doing data descriptions, classical assumption tests which include normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing used are t-test, F-test, and Adjusted R. Square. The results of this study prove that the independence of the board of commissioners and internal audit variables has an effect on external audit fees, while the audit committee independence variable, the size of the audit committee and the intensity of audit committee meetings have no effect on the external audit fees in manufacturing companies listed on the IDX for the 2012-2014. Keywords—: Independence of the board of commissioners; independence of the audit committee; audit committee size; intensity of audit committee meetings; internal audit.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM dan Pelaporan Pajak pada Langgeng Bakery 99 Kabupaten Magetan pandowo, hedi
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 9, No 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.55

Abstract

 Abstract— The purpose of this research is to assist Langgeng Bakery 99 in preparing financial statements for 2018 and 2019 in accordance with the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) intended as a reference in preparing financial statements for MSMEs and provide information about filling the Annual Tax Return. The preparation of financial statements based on SAK EMKM will present three financial statements, namely the income statement, statement of financial position, and notes to the financial statements. Source of data used in this research are primary data and secondary data. The type of data used is quantitative data and qualitative data. Data collection is done by interview, observation, documentation study, and data triangulation. The results of this research are financial statements based on SAK EMKM, including: comparative income statement which shows the net profit after tax of Langgeng Bakery 99 in 2018 is  Rp220,471,627 and in 2019 is Rp306,977,942, a comparative statement of financial position that presents total assets in 2018 and total liabilities and equity equal to Rp1,270,885,794 and for 2019 of Rp1,493,196,958, as well as notes to the financial statements and annual tax return of Langgeng Bakery 99 tax year 2019. The researcher suggests that Langgeng Bakery 99 will continue to compile financial statements based on SAK EMKM in accordance with what has been made by researchers to make it easier for companies in tax reporting and business development. Keywords—: UMKM,  Financial Statement, SAK EMKM,  Annual Personal Income Taxpayers Tax Return (Form 1770).
Dampak Pengembangan Pariwisata Terhadap Perkembangan Usaha Mikro, Kecil Dan Menengah Di Kabupaten Magetan Suyono, Bambang
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 9, No 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.65

Abstract

Abstract— The objectives of this research are (1) to know the process of tourism development in Magetan Regency, especially the Sarangan Lake tourism area; (2) knowing the development of UMKM in the Sarangan Lake Tourism Area and the factors that influence it; and (3) knowing the impact of tourism development on the development of MSE seen from the increase in turnover and growth of MSE in Magetan Regency.The population in this study was the head and staff of the tourism office of Magetan Regency, amounting to 5 people and the micro and small entrepreneurs in Magetan Regency, amounting to 30 people. Data collection techniques in this study include interviews, observation and documentation. The analysis used is qualitative analysis, while the method used is descriptive qualitative.The findings of this study are (1) tourism development in Magetan Regency, especially Sarangan Lake tourism, is well managed, improvements in tourist objects are continuously carried out and new tourism potentials are explored to increase tourist visits; (2) the development of MSE in tourist areas, especially Sarangan Lake, is influenced by various factors including low human resources and an old mindset that still chooses to be a farmer compared to providing tourism services, limited capital which is only taken from private funds of business actors, offered monotony and minimal innovation and (3) successful tourism development resulting in increased tourist visits to Sarangan Lake in particular and other tourism objects in general, this has a positive impact on MSE. MSE as a means of tourism are able to develop along with the tourism development process. Keywords—: Tourism; Micro; Small and medium enterprises.
Faktor-faktor Yang Mempengaruhi PAD Pada Pemerintah Daerah Se-Bakorwil Madiun Wibisono, Nurharibnu
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 9, No 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.56

Abstract

This research aims to analizying influencing Local Original Revenue to the regional government in the Madiun Regional Coordinating Board in 2010 - 2018. The independent variabels are the Local Tax, Local Retribution, the Result of Separted Regional Wealth Management, Other Legimate Local Original Revenue. The dependent variable is Local Original Revenue. This study uses secondary data Realized Local Government Budget from www.djpk.kemenkeu.go.id.  The observation period from 2010- 2018 is carried out to the regional government in the Madiun Regional Coordinating Boardwhich includes Madiun Regency, Magetan Regency, Ponorogo Regency, Ngawi Regency, Trenggalek Regency, Tulungagung Regency, Pacitan Regency, Kediri Regency, Madiun City and Kediri City. The method of analysis used is multiple regression analysis with SPSS 20. The researsch result shows that the Local Tax influence to Local Original Revenue to the regional government of Madiun Regional Coordinating Board. Local Retribution influence to Local Original Revenue to the regional governmentof Madiun Regional Coordinating Board. The result of Separted Regional Wealth Management no  influence to Local Original Revenue to the regional governmentof Madiun Regional Coordinating Board. Other Legimate Local Original Revenue significant influence to Local Original Revenue to the regional governmentof Madiun Regional Coordinating Board.Keyword: Local Original Revenue, Local Tax, Local Retribution, The result of Separted Regional Wealth Management, Other Legimate Local Original Revenue.
PERSEPSI MASYARAKAT DESA TENTANG LEMBAGA KEUANGAN SYARIAH setiati, Fita
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 9, No 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.61

Abstract

Abstract— The purpose of this study was to determine the perception of rural communities on the operations of Islamic financial institutions (IFI) in handling business financingfor the community in Sukopuro village, Jabung sub-district, Malang regency. This research use desciptive qualitative approach. The population used in this study were the Sukopuro villagers who were members of the Joint Business Group (JBG). Determination of the sample is done by purposive sampling with the criteria for the community that conducts business and utilizes funds from Islamic financial institutions in the area. The data collection techniques used are observation methods, interviews, documentation and focus discussion groups (FGD). Data analysis in the research in this study by recording data from the results of interviews, observation, documentation and FGD then organized to be sorted out to answer the problem formulation. This analysis is continued by finding and finding meaning related to the formulation of the problem. Keywords—: Perception of rural communities; Islamic Financial Institutions (LKS); Business Financing.
Kepatuhan Lembaga Amil Zakat Sebagai Bentuk Pertanggungjawaban Keuangan Dari Aspek Akuntansi Kudhori, Ahmad; Pandowo, Hedi
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 9, No 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.63

Abstract

Abstract— This study aims to determine the compliance of amil zakat institutions in financial management (accountability) in terms of the background of the financial manager. The research method uses descriptive qualitative analysis with a multiple case study model of national amil zakat institutions that have zakat distribution in Madiun Raya and are members of the Madiun Raya Regional Zakat Organization Forum (FOZDA), namely BAZNAS, LMI, LAZISMU, Yatim Mandiri, BMH, Global Zakat, Nurul Hayat and Dompet Duafa. Collecting data using in-depth interviews, observation and documentation to informants at each institution. The results of this study indicate that the understanding of accounting, financial reports and applicable standards of the financial staff of the amil zakat institution is different, which is due to the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources within the institution can work together, so that the compliance of the amil zakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors. Keywords—: Amil Zakat Institution; Accounting; Financial statements; PSAK 109.

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