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Novy Rachma Herawati
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ekomaks@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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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 112 Documents
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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.
FENOMENOLOGI PENYAMPAIAN SURAT PEMBERITAHUAN WAJIB PAJAK ORANG PRIBADI MENURUT PERATURAN PERPAJAKAN widodo, nova maulud; Kirowati, Dewi
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 2 (2019): JURNALEKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i2.37

Abstract

Penelitian ini bertujuan untuk mengetahui fenomena Wajib Pajak (WP) dalam membayar pajak orang pribadi. Fokus pada penelitian  ini pada penyampaian Surat Pemberitahuan (SPT) Pajak menurut peraturan perpajakan. Peraturan perpajakan dalam hal ini adalah PMK No. 9/PMK.03/2018, yaitu adanya perubahan terkait penyampaian SPT wajib pajak pada tahun 2018. Penelitian   ini   dilakukan   dengan   melibatkan   wajib   pajak   orang pribadi yang melaporkan SPT. Partisipan pada penelitian ini adalah Konsultan Pajak, Pengelola Brevet Pajak, dan Pegawai Politeknik Negeri Madiun. Penelitian ini menggunakan metode kualitatif, yaitu dengan fenomenologi transedental. Penelitian ini diharapkan dapat menjadi referensi dalam pelaporan pajak oleh wajib pajak orang pribadi. Peraturan perpajakan baru, yaitu PMK No. 9/PMK.03/2018 mengubah ketentuan PMK No. 243/PMK.03/2014 tentang Surat Pemberitahuan. Salah satu perubahan yang terkandung adalah pelaporan SPT Masa Nihil. Hasil penelitian menunjukan bahwa WPOP di Lingkungan Politeknik Negeri Madiun sebagian besar memiliki penghasilan pokok dibawah PTKP, namun pegawai di PNM masih menerima penghasilan lainnya. Sehingga, atas penghasilan tersebut Bendaharawan memotongkan PPh 21-nya lalu disetorkan. Namun untuk SPT pegawai pada penelitian ini, dilaporkan sendiri (Self Assesment) oleh WPOP disertai bukti potong dari Bendaharawan Institusi. Kehadiran peraturan perpajakan tersebut lebih memudahkan bagi WPOP maupun Bendaharawan Institusi dalam hal penyampaian SPT.
PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI UNIT DESA (KUD) MADURASA herawati, novy rachma
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 1 (2019): JURNAL EKOMAKS, Edisi Maret 2019
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i1.26

Abstract

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Rancang Bangun Sistem Informasi untuk Menunjang Penyusunan Laporan Keuangan pada Farm Layer Raja Telur pandowo, hedi
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 7, No 2 (2018): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v7i2.8

Abstract

Post amnesty tax that has been rolled out by the government encourages some business people to compile tax reports in bookkeeping. Farm layer is an industry that is engaged in the production of eggs, is one of the business people with the requirements of reporting tax books. The important thing in the presentation of financial statements to support tax reporting is the availability of adequate human resources and the ability to process data quickly and accurately. In general, business people in the field of farm layer data processing process only on recording data recording and only contains recapitulation of population growth costs. Of course this has not been sufficient for the purposes of preparing financial statements.These problems can be solved by creating a computer application program that functions to accommodate all the activities in the farm layer company. With this computer application program, it is expected that all data management from beginning to end is recorded in detail and is able to produce financial reports quickly and accurately. Keywords: Farm Layer, Recording, Financial Reports, Computer Application Programs
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.
Pengaruh Defisit Pendanaan Internal Terhadap Struktur Modal Susanto, Andik; Herawati, Novy Rachma
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 9, No 1 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i1.50

Abstract

Companies  manage its capital structure in order to provide benefits to the company so as to encourage management to manage the capital structure so that the composition of debt or equity can be adjusted with the aim of management in selecting the composition. This research focuses on the pecking order theory by taking a sample of 33 property, real estate, and building construction companies listed on the Indonesia Stock Exchange with the observation year 2015 to 2017. The purpose of this study is to see if there is consistency of research, as well as the previous studies to answer the research gap of extended pecking order theory model to see the effects of internal funding deficit and the debt ratio to the addition of forming internal funding deficit (dividends payment, additional working capital, investment and net cash flow) for additional debt ratio that can be used as a factor affecting changes in capital structure. The final results in this study support the hypothesis that the entire internal funding deficit has a positive effect on additional debt ratio. Dividend payments, additional working capital, net cash flow, and investment have a positive effect. So the company can be said to support the pecking order theory. Keywords—: capital structure; pecking order theory; internal funding deficit; dividend payments; additional working capital.
Analisa Gaya Kepemimpinan Direktur Utama PT IMSC (Inka Multi Solusi Consulting) Karyawati, Danik
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 2 (2019): JURNALEKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i2.44

Abstract

Dalam suatu organisasi tentunya diperlukan adanya hirarki pimpinan dan bawahan. Oleh karena itu sangat perlu sumberdaya manusia yang berkualitas untuk menjadi pimpinan dan bawahan. Penelitian ini bertujuan untuk menganalisis apa jenis gaya kepemimpinan yang dilakukan atau diterapkan oleh Direktur Utama pada PT. IMSC. Metode penelitian ini adalah metode kualitatif melalui wawancara untuk memperoleh data dari ketiga informan. Uji keabsahan data ketiga informan menggunakan metode triangulasi sumber. Hasil dari penelitian ini membuktikan gaya kepemimpinan yang diterapkan oleh direktur di PT. IMSC didominasi oleh gaya kepemimpinan Supportif dan Partisipasif, tetapi dalam situasi tertentu direktur juga menggunakan gaya kepemimpinan Direktif.
Pengaruh Sikap Wajib Pajak, Pengetahuan Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Jember Wibisono, Nurharibnu
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 1 (2019): JURNAL EKOMAKS, Edisi Maret 2019
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i1.20

Abstract

The purpose of the study was to determine the effect of taxpayer attitudes, knowledge, tax socialization of taxpayer compliance in the Jember Primary Tax Service Office. This type of research is associative research. Data collection techniques using questionnaires, interviews and observations. The analysis technique uses multiple linear regression. The results obtained show that (1) there is an influence of the attitude of the taxpayer on taxpayer compliance in the KPP Pratama Jember.(2) there is the influence of tax knowledge on taxpayer compliance in KPP Pratama Jember. (3) there is an effect of tax socialization on taxpayer compliance at KPP Pratama Jember. (4) there is an influence of the attitude of the taxpayer, tax knowledge and tax socialization of taxpayer compliance in KPP Pratama Jember.  Keywords: taxpayer attitudes, tax knowledge, tax socialization, taxpayer compliance
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).
SINERGITAS KOPERASI DAN BUM DESA DALAM MENGEMBANGKAN PRODUK GULA KELAPA DESA KALAK KECAMATAN DONOROJO KABUPATEN PACITAN sudyantara, smita catur
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 2 (2019): JURNALEKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i2.42

Abstract

Pengembangan potensi desa menjadi prioritas utama dalam rangka meningkatkan perekonomian desa melalui perhatian terhadap produksi produk unggulan yang dihasilkan masyarakat lokal dimana memiliki nilai ekonomis dan menggerakkan ekonomi masyarakat. Desa Kalak Kecamatan Donorojo adalah salah satu desa yang memiliki potensi produk unggulan yang dapat dikembangkan yaitu gula kelapa meliputi gula cetak dan gula semut. Banyak pelaku umkm yang memproduksi gula kelapa merupakan anggota koperasi Himpulo. Koperasi Himpulo membantu meningkatkan pendapatan anggotanya dengan membeli produk hasil produksi gula kelapa, mengemas dan memasarkannya. Selain itu juga di Desa Kalak telah terbentuk dan berjalan BUM desa Rejo Raharjo yang berperan dalam pengelolaan unit bisnis yang bisa dijalankan sesuai dengan.           Sinergitas koperasi Himpulo dan Bumdes Rejo Raharjo adalah bentuk kerjasama ditingkat desa untuk meningkatkan produktifitas dan kualitas produk gula kelapa. Dalam sinergitas tersebut dikuatkan dengan perjanjian kerjama sama untuk menjalankan bisnis atau usaha yang fokus pada produk gula kelapa. Adapun skema sinergitas yang dilakukan adalah dengan model bisnis melalui penyertaan modal yang diberikan BUMdes rejo raharjo kepada koperasi Himpulo. Kedua lembaga tersebu memiliki komitment menjalankan bisnis secara bersama untuk dapat mengembangkan produk gula kelapa menjadi lebih baik dan mampu meningkatkan pendapatan pelaku umkm yang terlibat. Sebab masih terdapat kendala yang dihadapi yaitu peningkatan kualitas produk, kemasaran dan pemasaran gula kelapa.Tujuan penelitian ini adalah untuk mendiskripsikan implementasi sinergitas koperasi Himpulo dan BUM (Badan Usaha Milik) desa Rejo Raharjo dengan menggunakan pendekatan penelitian diskriptif kualitatif. Kesimpulan dari penelitian ini yaitu pada kenyataannya telah terjalin sinergitas koperasi Himpulo dan BUM desa Rejo Raharjo untuk mengembangkan produk gula kelapa utamanya gula semut. Pada tahap awal belum menunjukkan berbagai perkembangan yang signifikan terhadap kenaikan pendapatan anggota koperasi himpulo sebab masih fokus pada pengembangan produk.  Keyword: sinergitas koperasi dan Bumdesa, bumdesa, koperasi, sinergitas

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