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Wiwik Fitria Ningsih
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jakuma@stie-mandala.ac.id
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Jl. Sumatra No.118-120, Tegal Boto Lor, Sumbersari, Kec. Sumbersari, Kabupaten Jember, Jawa Timur 68121
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JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
Published by Sekolah Tinggi Ilmu Ekonomi Mandala Jember
ISSN : 27753352     EISSN : 27453898     DOI : https://doi.org/10.31967/jakuma
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN adalah jurnal yang diterbitkan oleh Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Mandala, terbit 2 kali dalam satu tahun. JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN merupakan media publikasi ilmiah baik berupa kajian literature maupun penelitian lapang terkait ruang lingkup akuntansi dan manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 1 No 2 (2020)" : 5 Documents clear
Pengaruh Integritas, Objektivitas, Kompetensi, Perilaku Profesional dan Kerahasiaan Terhadap Kualitas Audit Dengan Independensi Sebagai Variabel Moderasi (Pada Kantor Inspektorat Kabupaten Jember) Agrilia Priska Karismanda; Lia Rachmawati; Diana Dwi Astuti
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.404

Abstract

The purpose of this study was to determine the effect of integrity, objectivity, competence, professional behavior and confidentiality on audit quality with independence as a moderating variable in the Inspectorate Jember office. The number of samples includes 30 people. The analytical method uses multiple linear regression, t test and moderation analysis with the classical assumption test research model, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study state that objectivity partially affects audit quality, while integrity, competence, professional behavior and confidentiality do not partially affect audit quality. Independence can moderate the relationship between competence interactions with audit quality, while independence cannot moderate the relationship between interactions of integrity, objectivity, professional behavior and confidentiality on audit quality.
Analisis Faktor –Faktor Yang Mempengaruhi Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Periode 2015 – 2019 Maulina Agustin; Yuniorita Indah; Nurshadrina Kartika
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.405

Abstract

The purpose of this research is to examine and analyze the effect of Profitability Ratios, Market Value Ratios, Leverage Ratios, and Activity Ratios on Profit Growth with Firm Size as Moderation Variable by using the Basic Sector and Chemical Manufacturing company objects listed on the Indonesia Stock Exchange. This research was conducted for five consecutive years, from 2015 to 2019 which included 11 sample companies, which were taken using purposive sampling technique. Data were analyzed using multiple regression analysis and residual test for moderating variables. The results showed that only the Market Value Ratio had a partial effect with a significant value of 0.013, while the Profitability Ratio, Leverage Ratio, and Activity Ratio had no significant effect on profit growth, while for the company size variable as a moderating variable only the activity ratio was significant and with the presence of variables. moderation can strengthen or weaken the relationship between the independent variable and the dependent variable.
Analisis Faktor-Faktor Yang Mempengaruhi Pilihan Perusaahan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Evi Vidiana; Diana Dwi Astuti; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.406

Abstract

The principle of accounting conservatism is still considered a controversial principle on the one hand accounting conservatism is considered as an obstacle that will affect the accounting conservatism as the dependent variable, then managerial ownership quality of financial statements, on the other hand accounting conservatism is useful to avoid managers' opportunistic behavior with regard to contracts used by financial statements as contract media. used in this research is, public ownership, debt governance, grow opportunities and capital intensity are used as factors that can influence conservatism as well as being an independent variable. The sample of this research is manufacturing companies listed on the Indonesian stock exchange (IDX). Samples are selected using the purposive sampling method. The number of companies taken as samples are 5 companies from 14 companies in 2014-2018. The results of research from research this is that from the five variables namely managerial ownership, public ownership, debt covenant, growth opportunities and capital intensity, there are three variables that have a significant influence on accounting conservatism.
Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember Salma Watun; Suwignyo Widagdo; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.407

Abstract

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.
Faktor – Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018 Ayu Nur Aprilya; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.408

Abstract

This study aims to determine the influence of Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structures Capital Value Added (STVA) on Profitability in Manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014 - 2018. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The sampling technique in this study used purposive sampling. The sample in this study were 60 companies from 184 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data analysis technique used is multiple linear regression analysis. The results of this study indicate that there is a simultaneous influence on Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on Profitability in Manufacturing companies for the period 2014-2018. Based on the partial test of Firm Size and VAHU variables has a significant effect on profitability. While the Sales Growth variable VACA, and STVA showed that the results have no and significant effect on profitability.

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