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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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Kab. jember,
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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
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Search results for , issue "Vol 4 No 1 (2023)" : 6 Documents clear
Analisis Perbandingan Kontribusi Pajak Restoran Terhadap PAD Labuhanbatu Selatan Sebelum Dan Saat Terjadi Pandemi Rika Nurmitha; Siti Aisyah
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.629

Abstract

Situasi di masa pandemi Covid-19 banyak berdampak dari pertumbuhan sosial dan ekonomi dan banyak aspek kehidupan lainnya di hampir setiap aspek pendapatan negara dan daerah tidak mencapai target yang diinginkan. Ancaman penurunan pendapatan pendapatan akibat wabah covid19 menjadi permasalahan utama yang dihadapi saat ini karena telah memberikan kontraksi dari sisi ekonomi. Hal tersebut juga berdampak pada menurunnya PAD diberbagai daerah termasuk Labuhanbatu Selatan. Untuk itu peneliti ingin mengetahui perbandingan kontribusi pajak restoran terhadap Pendapatan Asli Daerah Kabupaten Labuhanbatu Selatan sebelum dan saat terjadi pandemi. Penelitian ini menggunakan metode kuantitatif deskrptif, yang terdiri dari data primer dan sekunder. Waktu penelitian dilaksanakan mulai dari bulan Januari – Februari 2022. Hasil penelitian menunjukkan meskipun realisasi penerimaan pajak restoran Kabupaten Labuhanbatu Selatan sangat efektif disetiap tahunnya bahkan disaat pandemi, namun kontribusi pajak restoran terhadap PAD masih sangat kurang dan hanya pada kisaran 2%. Terbukti bahwa pandemi covid19 telah memberikan pukulan telak bagi pendapatan pajak restoran Kabupaten Labuhanbatu Selatan, karena pada tahun 2020 kontribusi pajak restoran maupun efektivitas pemungutan pajak restoran mengalami penurunan yang cukup signifikan dan bahkan tidak mengalami kenaikan di tahun 2021.
Pengaruh Tingkat Kesadaran Masyarakat Dalam Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Kantor SAMSAT Kisaran) Supardi; Siti Aisyah
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.640

Abstract

Tax is an important contribution that must be paid to the government which is coercive in nature, which is then used as a state expense. Taxes are also a source of financing to improve and equalize the welfare of the community. This study aims to determine the effect of the level of public awareness in paying taxes on taxpayer compliance. The research method used by the researcher is a qualitative descriptive method by conducting observations and interviews to collect data. Data obtained from several journals, books and internet sources related to the title of the discussion in the preparation of this journal. The location of the research was carried out at the Kisaran SAMSAT Office.
Analisis Pajak Pertambahan Nilai (PPN) Atas Subsidi Liquedfied Petrolium Gas (LPG) Berdasarkan PMK Nomor 220 Tahun 2020 Pada Agen LPG Di Kabupaten Jember Della Norma Sakinah; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.671

Abstract

This study aims to analyze related facts or phenomena regarding the application of Value Added Tax (VAT) on Liquified Petrol Gas (LPG) subsidies in accordance with the new regulations, namely PMK 03 Number 220 of 2020 for 3 kg LPG Agents in Jember Regency. The population in this study were 23 agents, from 23 research agents taking samples of the object to be studied, namely PT. Surya Perkasa Jaya and PT. Ayu Earth for Business. This type of research method is qualitative with a descriptive approach method. The results of the interviews and analysis stated that PT. Surya Perkasa Jaya has been registered as a Taxable Entrepreneur and has implemented taxation in accordance with existing regulations, namely PMK 220 of 2020 and Law no. 49 of 2009 while at PT. Bumi Ayu Guna Usaha is still not registered as a PKP, so it has not implemented taxation in accordance with its obligations. As a company, it should pay more attention to its obligations, so that it can support the government in equitable distribution of economic growth and national stability.
Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, Struktur Kepemilikan, Profitabilitas Dan Leverage Terhadap Kebijakan Dividen Perusahaan (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di BEI 2017-2021) Wahyuni Lailika; Diana Dwi Astuti; Haifa Haifa
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.672

Abstract

Dividend is the proportion of profits or profits distributed to shareholders. The value and time of dividend payment is determined by the General Meeting of Shareholders. In distributing profits to shareholders, a dividend policy is implemented, namely the company will determine whether it will be distributed to shareholders as dividends or will be retained in the form of retained earnings to finance investment in the future. The research aims to determine the effect of company growth, company size, ownership structure, profitability and leverage on dividend policy. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used in this study was purposive sampling and 15 companies were obtained. The data analysis method used is Multiple Regression Analysis. The results showed that company growth, company size, ownership structure, profitability, and leverage simultaneously influence dividend policy. Company growth, Profitability which is proxied by Return On Assets, Leverage which is proxied by Debt to Equity Ratio partially influences dividend policy. Meanwhile, company size and ownership structure, which are proxied by institutional ownership, partially have no effect on dividend policy.
Analisis Penerapan PSAP No.01 Tahun 2010 Terhadap Laporan Pertanggungjawaban Aparat Desa Dalam Pengelolaan Keuangan Dana Desa Di Kecamatan Bangsalsari Jember Shovi Hasanah; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.675

Abstract

ABSTRACT This study aims to find out whether villages in Bangsalsari District have implemented Government Accounting Standard Statement No. 01 on the accountability reports of village officials in managing village fund finances and to find out how the procedures made by villages in Bangsalsari sub-district in presenting village financial accountability reports. The type of research used in this research is qualitative research. The data used in this study are primary and secondary data. Data collection techniques were carried out using interview techniques and documentation studies. This research was conducted at the Bangsalsari District Village Office. The results of this study indicate that the application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still some financial reports that are not made by the village government and the procedure for making village financial accountability reports is in accordance with which by making an Implementation Realization Accountability Report. APBDes, Village Regulations, Village Property Reports and Reports of Government and Regional Government Programs that enter the village.
Faktor – Faktor Yang Mempengaruhi Kinerja Manajerial pada KSP Melati Jaya, Bondowoso Riki Junior; Diana Dwi Astuti; Hamzah Fansuri Yusuf
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.707

Abstract

This study aims to determine the effect of accountability, budgetary participation, clarity of budget targets, locus of control, and internal control systems on managerial performance at the Jasmine Jaya Bondowoso cooperative. The method used in this research is by distributing questionnaires. The population in this study were employees of the Jasmine Jaya Bondowoso cooperative. The sample used in this study used a saturated sample so that a sample of 25 people was obtained. The data analysis method used is multiple linear regression. The results showed that accountability, budget participation, clarity of budget targets, and internal control systems partially affected the managerial performance of the Jasmine Jaya Bondowoso cooperative. While the locus of control does not partially affect the managerial performance of the Jasmine Jaya Bondowoso cooperative. Simultaneously accountability, budget participation, clarity of budget targets, locus of control, and internal control systems affect the managerial performance of the Jasmine Jaya Bondowoso cooperative.

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