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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 2 No 2 (2021)" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI DI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2015-2019 Reni Novita Sari; Diana Dwi Astuti; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.518

Abstract

The purpose of this study is to determine the effect of business risk, non-debt tax shield and tangibility on capital structure with firm size as a moderating variable, by analyzing and testing. The objects in this study are companies listed on the Jakarta Islamic Index for the 2015-2019 periode. The sampling technique used purposive sampling which included 19 companies as samples. The analysis method used in this research is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that only business risk had an effect on capital structure, while non-debt tax shield and tangibility had no effect on capital structure. Only non-debt tax shields can be moderated by firm size and the presence of a moderating variable can strengthen the relationship between non-debt tax shields and firm size.
ANALISIS ASPEK KEPERILAKUAN PADA PENERAPAN SISTEM AKUNTANSI PERSEDIAAN DI CV. SENYUM MEDIA Berlinetta Setia Wandhana; Muhammad Firdaus; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.519

Abstract

This study aims to analyze the Behavioral Aspects of CV. Senyum Media The object of this research is Senyum Media Jl. Kalimantan, Senyum Media Jl. Trunojoyo, Senyum Media Jl.Ambulu. The population in this study were employees who worked on CV. Senyum Media. This study uses a saturation sample. The analytical tools in this study used Instrument Tests (Validity Test and Reliability Test), Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroskadestisity Test), and Multiple Linear Regression Analysis (Coefficient of Determination, Simultaneous Test Test (F test) and Partial Test ( t test).The results showed that Attitude, Motivation, Emotion, Perception, Learning, and Personality had a positive effect on the Inventory Accounting System.This indicates that if Attitude, Motivation, Emotion, Perception, Learning, and Personality greatly support the performance of the Inventory Accounting System. to work optimally.
PENGARUH PENERAPAN SOP (STANDARD OPERATING PROCEDURE), SISTEM PENGHARGAAN (REWARD SYSTEM), PELATIHAN DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA KARYAWAN PT. BPR WILIS JEMBER Ellene Pricillia Budiarso; Suwignyo Widagdo
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.520

Abstract

This study aims to determine the effect of the application of SOP, reward system, training and work environment on employee work productivity at PT. BPR Willis Jember. The data used in this study are primary data obtained from respondents' responses to the questionnaire. Samples taken as many as 40 respondents with sampling techniques using probability sampling, namely by purposive sampling method. The data obtained is then processed using the SPSS analysis tool, this analysis includes validity test, reliability test, multiple linear regression analysis, classic assumption test, and statistical test through t test, F test and coefficient of determination (R2). The results of the study show that the factors of the application of SOP, reward systems, training and work environment simultaneously affect work productivity, whereas if partially the factors for the application of SOP and training have no significant effect on work productivity, but for reward system factors and work environments have a significant towards work productivity.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Maria Stefania Waro Bheri; Suwignyo Widagdo; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.521

Abstract

This study aims to determine the effect of Good Corporate Governance consisting of the number of independent commissioners, the number of the board of directors, the number of audit committees on the company's performance in banking companies listed on the IDX. The population in this study are banking companies listed on the Indonesia Stock Exchange as many as 46 banking companies in Indonesia that are listed or go public. The sample in this study were 10 banking companies with four years of financial statements from 2017 – 2020 listed on the IDX. The sampling technique used is purposive sampling. Data collection uses secondary data taken from www.idx.co.id. The analysis technique used is multiple linear regression analysis. The results of the research data show that Good Corporate Governance which consists of the number of independent commissioners, the number of the board of directors, the number of audit committees together has a positive and significant effect on company performance in banking companies. The results of the significance test partially state that the number of independent commissioners has a negative effect, the number of boards of directors has a positive effect, while the number of audit committees has no effect on company performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Food and Beverage Stock Exchange of Thailand Periode Tahun 2015-2019 ) Arofatul Jannah; Muhaimin Dimyati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.533

Abstract

This study aims to analyze Company Size, Institutional Ownership, Executive Character, Sales Growth, and Profitability against Tax Avoidance with leverage as an intervening variable. The data used are financial reports (annual reports) during 2015 - 2019. The sample method used in this study is purposive sampling. The entire sample consists of 10 food and beverage companies listed on the Thailand Stock Exchange. The analysis tool used was SPSS 23.0. Hypothesis testing is using Path Analysis and Sobel Test. The results showed that Institutional Ownership (X2), Executive Character (X3) and Sales Growth (X4), showed a direct influence on Leverage (Z). Meanwhile, the variable Company Size (X1) and Profitability (X5) shows an indirect effect on Leverage (Z). Company Size (X1) and Leverage (Z) show a direct effect on Tax Avoidance (Y). Meanwhile, the variables of Institutional Ownership (X2), Executive Character (X3), Sales Growth (X4), and Profitability (X5) show an indirect effect on Tax Avoidance (Y). Based on the Sobel Leverage (Z) test, it is unable to become an intervening variable between Company Size (X1), Institutional Ownership (X2), Executive Character (X3), Sales Growth (X4), and Profitability (X5) on Tax Avoidance (Y).

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