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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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INDONESIA
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
 1 
Search results for , issue "Vol 3 No 2 (2022)" : 6 Documents clear
Pengaruh Pengendalian Intern Kas Terhadap Efektivitas Pengelolaan Kas Pada Senyum Media Stasionery Di Jember Jessica Shandy Darmadji; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.614

Abstract

ABSTRACT This study aims to examine the effect of internal cash control on the effectiveness of cash management at Smile Media Stationery Jember. The independent variables used include: Control Environment (X1), Risk Assessment (X2), Information Systems (X3), Control Procedures (X4), Control Monitoring (X5). The dependent variable is Cash Management Effectiveness (Y). This research uses quantitative descriptive analysis with a case study approach. The population used in this study were all employees of Smile Media Stationery Jember, amounting to 80 people. The sample in this study were 33 employees of Smile Media Stationery Jember who were selected through purposive sampling method. The data collection method used in this study is primary data using questionnaires, interviews, observations and literature studies. The data analysis method used is multiple linear regression analysis, F test, t test, and coefficient of determination, with data quality tests through validity and reliability tests. The results of the analysis show that simultaneously, all independent variables have an influence on the effectiveness of cash management. Meanwhile, it is partially known that the control environment is the only variable that has a significant influence on the effectiveness of cash management.
Pengaruh Struktur Kepemilikan Saham dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur yang Terdaftar Di BEI Dedy Trisetiawan; Hamzah Fansuri Yusuf; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.615

Abstract

This study was conducted to determine the factors that influence the disclosure of Corporate Social Responsibility. This type of research is a quantitative research. The population used in this study were all manufacturing companies in the food and beverage -sector listed on the Indonesia Stock Exchange from 2015 to 2019. The sample used in this study was collected based on data obtained from the company's annual report using the purposive sampling method. The data collection method in this study used the documentation study method and data analysis using the SPSS 20 (Statistical Package for the Social Sciences) program, by performing descriptive statistical analysis and multiple linear regression analysis, R test, t test, and F test. data has been obtained that institutional ownership structure, managerial ownership structure has no significant effect on the disclosure of Corporate Social Responsibility, while the size of the company has a significant effect on the disclosure of Corporate Social Responsibility. Simultaneously, institutional ownership structure, managerial ownership structure, and firm size have a significant effect on the disclosure of Corporate Social Responsibility.
Pengaruh Pembiayaan Musyarakah, Mudharabah, Murabahah, Risiko Pembiayaan, dan Risiko Operasional terhadap Profitabilitas pada Bank Umum Syariah (BUS) Eka Nur Laily; Wiwik Fitria Ningsih; Mainatul Ilmi
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.616

Abstract

This study aims to examine the effect of musyarakah financing, mudharabah financing, murabahah financing, financing risk, and operational risk on profitability of Islamic Commercial Banks 2017-2021. The population of this study is Islamic Commercial Banks registered in the Otoritas Jasa Keuangan, using purposive sampling technique in selecting samples. The data used is secondary data obtained from the Financial Statements of Islamic Commercial Banks in Indonesia published 2017-2021. The data analysis method used is multiple linear regression analysis using IBM SPSS Statistic 22. The results of this study indicate that financing risk partially affects the profitability of Islamic Commercial Banks. Meanwhile, musyarakah financing, mudharabah financing, murabahah financing, and operational risk don’t have partial effect on the profitability of Islamic Commercial Banks. Simultaneously, musyarakah financing, mudharabah financing, murabahah financing, financing risk, and operational risk affect the profitability of Islamic Commercial Banks.
Faktor-Faktor yang Memengaruhi Keputusan Investasi melalui Kebijakan Dividen Sebagai Variabel Mediasi pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Jonathan Alexander; Wiwik Fitria Ningsih; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.617

Abstract

This study aims to analyze the factors that influence investment decisions by using dividend policy as an intervening variable. The factors referred to in this research are fundamental factors which include profitability, liquidity, leverage, and cash flow. The research uses the path analysis method. The object in this study uses property and real estate companies listed on the Indonesian Stock Exchange during 2017 to 2021. By using the purposive sampling method, there are 16 companies that eventually become samples in this study. The results showed that profitability and cash flow had an effect on dividend policy, while liquidity and leverage had no effect on dividend policy. The results of the analysis of investment decisions show that directly, profitability, cash flow, and dividend policy affect investment decisions, while liquidity and leverage have no effect on investment decisions. Finally, dividend policy is only able to mediate the effect of liquidity and leverage on investment decisions, while dividend policy is not able to mediate the effect of profitability and cash flow on investment decisions.
Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember Nikita Amirah Aulia; Nurshadrina Kartika Sari; Ratih Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.618

Abstract

This study aims to analyze the effect of budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) on managerial performance at CV. Anugerah Darma Mandiri Jember. The population in this study are all employees and managers at CV. Anugerah Darma Mandiri Jember. The sampling technique in this study is the saturated sample technique. The data used in this study is primary data, namely data obtained from respondents directly through questionnaires. The data analysis method used is Multiple Linear Regression analysis with the help of SPSS processing. The result showed that budgetary slack had no partial effect on managerial performance at CV. Anugerah Darma Mandiri Jember. Meanwhile, transparency, management accounting system, information asymmetry and job relevant information (JRI) partially affect managerial performance in CV. Anugerah Darma Mandiri Jember. Simultaneously, budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) affect managerial performance in CV. Anugerah Darma Mandiri Jember.
Pengaruh Komite Audit, Dewan Komisaris Independen dan Intensitas Modal terhadap Penghindaran Pajak pada Perusahaan Keuangan Yang Terdaftar di BEI Tahun 2015-2019 Nur Fadilah; Muhaimin Dimyati; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.619

Abstract

This study aims to examine the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). This type of research is quantitative research using secondary data sources. The population used in this study are all financial companies listed on the Indonesia Stock Exchange during 2015 to 2019, namely there are 98 listed financial companies, for determining the research sample using the purposive sampling method so that there are 36 financial companies that match the research criteria made by researcher. Methods of data collection using documentation and literature study. The data analysis technique used in this study is the classical assumption test, multiple linear regression analysis, the coefficient of determination test (R2), hypothesis testing. The results showed that partially independent audit committee and board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance.

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