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Wiwik Fitria Ningsih
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pppm@stie-mandala.ac.id
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+6282330448178
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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 6 Documents
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Search results for , issue "Vol 3 No 1 (2022)" : 6 Documents clear
Faktor yang Memengaruhi Tingkat Pemahaman Akuntansi Mahasiswa Program Studi Akuntansi pada Perguruan Tinggi Swasta (PTS) di Jember Melinda Anggreyni; Suwignyo Widagdo; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.605

Abstract

This study aims to analyze the effect of Intellectual Intelligence (IQ), Emotional Intelligence (EQ), Spiritual Intelligence (SQ), Learning Behavior and Learning Interest on the Level of Accounting Understanding partially or simultaneously. This study took a population of 320 students majoring in Accounting, Faculty of Economics at Muhammadiyah University of Jember and STIE Mandala Jember in 2020. The research sample was 71 students of STIE Mandala Jember and 249 students of Muhammadiyah University of Jember. Samples were taken using purposive sampling method. The data collection method used in this study is the survey method through a questionnaire. The statistical method for hypothesis testing uses multiple linear regression analysis. The results showed that partially Spiritual Intelligence (SQ) and Learning Interest had a significant effect on the level of accounting understanding, while Intellectual Intelligence (IQ), Emotional Intelligence (EQ) and Learning Behavior had no significant effect on the level of accounting understanding. Simultaneously all independent variables, namely Intellectual Intelligence (IQ), Emotional Intelligence (EQ), Spiritual Intelligence (SQ), Learning Behavior and Interest in Learning have a significant effect on the level of accounting understanding.
Efektivitas dan Efisiensi Dana Desa (DD) Terhadap Pemberdayaan Masyarakat dan Pembangunan Desa Di Desa Lebeng Barat Kabupaten Sumenep Raudhatul Ingkiat; Diana Dwi Astuti; Hamzah Fansuri
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.606

Abstract

This study aims to analyze the level of effectiveness and efficiency of Village Fund management on Community Empowerment and Village Development in Lebeng Barat Village, Sumenep Regency. This study contains the effectiveness and efficiency of the use of village funds for community empowerment and development in Lebeng Barat Village, Sumenep Regency. This study uses a quantitative descriptive method with data on income realization, expenditure realization and expenditure targets by using the ratio of effectiveness and efficiency. The results of this study indicate that the level of effectiveness of village funds in Lebeng Barat Village in 2019 is in the effective category because the effectiveness of village funds reaches 99%, namely by prioritizing infrastructure development and community empowerment, while the efficiency level of Village Funds in Lebeng Barat Village is 95%, where this result shows the inefficiency of village funds in Lebeng Barat Village, Sumenep District. This is due to the occurrence of waste and there is a financial allocation calculation that is not done carefully in financing the activities carried out by the village.
Analisis Pengaruh Rasio Keuangan dan Faktor Ekonomi Makro Terhadap Financial Distress Pada Perusahaan Manufaktur Fani Febriana Putri; Haifa Haifa; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.607

Abstract

This study aims to analyze financial ratios and macroeconomic factors on financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The data used in this study were obtained from the company's annual financial statements. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling and obtained 18 food and beverage sub-sector manufacturing companies with the 2016-2019 research period. The data analysis method in this study was logistic regression analysis. Based on the data analysis, it is concluded that the liquidity ratio as measured by the Current Ratio (CR), inflation and exchange rates have no effect on financial distress while the profitability ratio as measured by Return on Equity (ROE) and solvency ratio as measured by Debt to Total Assets Ratio (DAR) has an effect on financial distress.
Determinan Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Kecamatan Cluring, Kabupaten Banyuwangi Devi Indah Permatasari; Muhaimin Dimyati; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.608

Abstract

Taxes are one of the sources of national development costs to improve people's welfare. This study aims to analyze whether Socialization, Tax Knowledge, Tax Sanctions, Taxpayer Awareness, and Service Quality have a simultaneous and partial effect on Compliance with Paying Land and Building Taxes in Cluring Sub-District, Banyuwangi District. By a hundred of respondents, the analytical technique used in this research is multiple linear regression. The results showed that Socialization, Tax Knowledge and Service Quality had a positive not significant effect on Land and Building Taxpayer Compliance. Meanwhile, Tax Sanctions and Taxpayer Awareness had a positive and significant impact on Land and Building Taxpayer Compliance in Cluring District, Banyuwangi Regency.
Pengaruh Transparansi, Akuntantabilitas, dan Partisipatif Pemerintah Desa terhadap Pengelolaan Keuangan di Kecamatan Tanggul, Kabupaten Jember Muhammad Muhibudin; Agustin Hari Prastyowati; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.610

Abstract

Government accounting is one of the fields of accounting that specializes in recording and reporting transactions that occur in government agencies. The existence of demands for accountability and transparency on the recording of transactions, and reporting of government performance by interested parties makes government accounting a necessity that is no longer inevitable today. Villages have an important role, especially in carrying out tasks in the field of publicservices. Therefore, it is necessary to know the extent of transparency, accountability and participation in village financial management considering that this is very closely related to the continuity of the welfare of the wider community. This studiaims to analyze the effect of transparency, accountability, and government participation on village financial management (case studion Tanggul Sub-distric, Jember district. The data that used in this research is primary data. The method that researcher used is survey method with quantitative approach. The reseacher used SPSS version 24 to test the data. Based on data analysis, the conclusion of this studiare partially there are not significant effect of accuntabily and government participation to village financial management, while transparency has significant effect to village financial management. Simultaneously transparency, accuntabulity, and government participation have significant effect to village financial management.
Pengaruh Sistem Pengendalian Internal, Karakteristik Personal, Kondisi Ekonomi, Besar Pinjaman, dan Nilai Jaminan terhadap Pengembalian Kredit pada PT. BPR Nusamba Rambipuji Regina Tetisa Nur Amaniah; Dedy Wijaya Kusuma; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.611

Abstract

Repayment of credit is the ability of prospective debtors to repay credit in accordance with the amount, schedule, and time period that has been determined. Not all debtors are able to return credit in accordance with the agreed agreement. At PT. BPR Nusamba Rambi Puji the rate of return on current loans fluctuated from year to year. The purpose of this study was to examine the effect of the internal control system, personal characteristics, economic conditions, loan size, and collateral value on loan repayment (PT. BPR Nusamba Rambi Puji). The independent variables used include: Internal Control System (X1) Personal Characteristics (X2) Economic Conditions (X3) Loan Size (X4) and Collateral Value (X5). The dependent variable is Credit Return (Y). The sample in this study were the credit employees of Pt. Bpr Nusamba Rambipuji selected through purposive sampling method. The analysis used is multiple linear regression analysis, F test, t test, and data quality test through validity and reliability tests. Simultaneously the results of the analysis show that all independent variables have an influence on credit repayments. Meanwhile, it is partially known that the internal control system and the size of the loan are variables that have an influence on credit repayment.

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