cover
Contact Name
Wiwik Fitria Ningsih
Contact Email
pppm@stie-mandala.ac.id
Phone
+6282330448178
Journal Mail Official
jakuma@stie-mandala.ac.id
Editorial Address
Jl. Sumatra No.118-120, Tegal Boto Lor, Sumbersari, Kec. Sumbersari, Kabupaten Jember, Jawa Timur 68121
Location
Kab. jember,
Jawa timur
INDONESIA
JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
ISSN : 27753352     EISSN : 27453898     DOI : https://doi.org/10.31967/jakuma
Core Subject : Economy, Social,
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.
Articles 39 Documents
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.
Analisis Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Pada Bank Swasta Devisa Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019 Wiwin Indah Sari; Haifah Haifah; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.513

Abstract

This study aims to analyze the effect of good corporate governance and profitability on firm value in National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Good corporate governance variable is proxied by the board of commissioners, board of directors, and audit committee, while profitability is proxied by net profit margin (NPM). The research sample was selected based on purposive sampling technique, so as to obtain a sample of 14 national foreign exchange private banks. The analytical method used is multiple regression analysi­s. The results showed that partially the board of commissioners, board of directors, audit committee, and profitability had no significant effect on firm value. Simultaneously, all the independent variables, namely the board of commissioners, the board of directors, the audit committee, and profitability have a significant effect on firm value.
Akuntabilitas Pengelolaan Dana Desa Di Desa Umbulsari, Kabupaten Jember Devi Ardiani; Dedy Wijaya Kusuma; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.514

Abstract

This research was conducted to describe and study the Village Fund Management Accountability System from the planning, implementation and accountability stages. This research uses a qualitative exploratory method through a case study approach. This study uses interviews which are carried out in depth to each informant. The results of this study indicate that the implementation stage of the Village Fund in Umbulsari Village has implemented the principles of participation and transparency. For the implementation stage of village funds, the principles of participation, transparency and accountability have been implemented. Meanwhile, at the accountability stage, village funds have implemented the principle of accountability.
IMPLEMENTASI SISTEM KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD) Dara Fitra Sukwani; Dedy Wijaya Kusuma; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.515

Abstract

Village Fund Allocation (ADD) is one source of rural income which is generally still the main source of income used in the conduct of geverment village. On efforts to oversee the transparency of village financial management, BPKP and the ministry of home affairs developed a village finansial system application in 2015. The purpose of this study is to describe of the result of the evaluation of the village financial syystem on ADD financial management. And can provide goverment of ADD in accordance with the provisions of the legislation. This research used qualitative descriptive approach whit the case study research sites in Rambigundam village, Rambipuji, Jember. The data is collected through observation, interviews, and documentation to get the validity of the data, carriet out technical examination of the validity of the data which is testing the credibility, tranferability, depability, and confirmability. The result showed that the planning stage until the accountability village Allocation Fund stage have well done, but there are same problems of the implementation, they are the lack of participation from people, the lack of participation of Badan Permusyawaran Desa (BPD), and the lack of village Implementation Teams in preparing the report Accountability Village Fund Allocation.
Faktor-Faktor Yang Memengaruhi Kinerja Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Variabel Moderasi Pada PT. Bukit Megagriya Makmur Dyah Ayu Safitri; Muhammad Firdaus; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.516

Abstract

This study was conducted to determine the effect of user participation, user ability, and top management support on the performance of accounting information systems through education and training as moderating variables at PT. Megagriya Makmur Hill. This research uses classical assumption test, data quality test, descriptive statistical test, multiple linear regression, Moderated Regression Analysis test, and hypothesis testing. The results of the study show that user participation, user capabilities, top management support, have an effect on the performance of accounting information systems. When moderation occurs, education and training are not able to moderate user participation and top management support on accounting information system performance, while education and training are able to moderate users' ability to accounting information system performance.
Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan LQ45 Di Bursa Efek Indonesia Abd. Rahman Shaleh; Diana Dwi Astuti; Agustin Hari Prastyowati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.517

Abstract

The purpose of this study is to analyze the effect of size, profitability, maturity, insider ownership and leverage on dividend policy using the LQ45 company object listed on the Indonesia Stock Exchange (IDX). This research was conducted for five consecutive years from 2015 to 2019 which included 27 sample companies taken using purposive sampling technique. The data were analyzed using multiple linear regression analysis. The results showed that the size, maturity and insider ownership variables partially had an insignificant effect on dividend policy, while profitability and leverage had a significant effect on dividend policy. Simultaneously, size, profitability, maturity, insider ownership and leverage had a significant effect on dividend policy.
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.

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