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ANTONY
Contact Email
antony58@ummi.ac.id
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+6281316617086
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jammi@ummi.ac.id
Editorial Address
antony58@ummi.ac.id
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Kab. sukabumi,
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INDONESIA
JAMMI
Published by Universitas Muhammadiyah Sukabumi
ISSN : -     EISSN : 27460754     DOI : https://doi.org/10.37150/jammi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi UMMI adalah Jurnal Akuntansi Muhammadiyah Sukabumi (JAMMI) adalah jurnal ilmiah yang terbit enam bulanan (Februari dan Agustus) yang diterbitkan Fakultas Ekonomi Universitas Muhammadiyah Sukabumi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)" : 4 Documents clear
Analisis Pengelolaan Dana Desa (DD) dalam Pemberdayaan Masyarakat di Desa Sudajaya Girang dan Desa PerbawatiKecamatan Sukabumi Kabupaten Sukabumi Alyaa Alya Harwani
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

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Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana pengelolaan dana desa terhadap pemberdayaan masyarakat di desa Sudajaya Girang dan Desa Perbawati Kecamatan Sukabumi Kabupaten Sukabumi dan faktor penghambat dalam pengelolaan dana desa terhadap pemberdayaan masyarakat. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan secara deskriptif, data yang digunanakan menggunakan data primer dan data sekunder dengan pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi. Hasil penelitian ini adalah Tata Kelola Pengelolaan Keuangan Desa di Desa Sudajaya Girang dan Desa Perbawati sudah sesui dengan Permendagri No 20 tahun 2018 tentang Pengelolaan Keuangan Desa berupa tahap Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban. Pengelolaan Dana Desa (DD) dari 2 (dua) desa lebih banyak direalisasikan pada Bidang Pelaksanaan Pembangunan dan Bidang Penanggulangan Bencana, darurat dan mendesak. Dan faktor penghambat yaitu Kemampuan dan Pengetahuan perangkat desa yang rendah dan kurangnya kesadaran masyarakat. Kata kunci : Pengelolaan , Dana Desa, Pemberdayaan Masyarakat
Determinan Corporate Sustainability Performance Dengan Auditor Internal Sebagai Pemoderasi Hartina Djali; Syahril Djaddang; Endang Etty Merawati
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

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Abstract

Corporate Sustainability Performance is linked to the company's business strategy, which aims to benefit stakeholders while improving people's lives and protecting the environment.This study aims to examine the effect of Intellectual Capital and Free Cash Flow on Corporate Sustainability Performance with the Internal Auditor as moderating. Intellectual Capital is proxied by Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. Meanwhile, Corporate Sustainability Performance is proxied by the CSR index which is based on the 2016 Global Reporting Initiative Standard. The population of this study are companies included in the LQ45 Index during the 2017-2021 period. The sample was selected using purposive sampling method and 20 companies were selected as the research sample. Data analysis using Structural Equiation Model using WARP PLS version 7.0 application. The results of this study indicate that Human Capital, Structural Capital and Employed have no significant effect on the Company's Sustainability Performance. Meanwhile, Free Cash Flow has a significant positive effect on the Company's Sustainability Performance. Internal auditors can weaken the relationship between Human Capital and Corporate Sustainability Performance, the relationship between Structural Capital and Corporate Sustainability Performance and the relationship between Free Cash Flow and Corporate Sustainability Performance. Meanwhile, the Internal Auditor can strengthen the relationship between Capital Employed Efficiency and Corporate Sustainability Performance. The results of this study have an impact on company management to consider the company and as information for investors in determining investment decisions.
Analisis Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Pada Hotel Pantai Mutiara Pelabuhan Ratu Sukabumi Intan Lestari
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

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Abstract

Accounting is explained as the process of recording, categorizing, summarizing, and reporting the company's transaction activities. Therefore, accounting information systems are used to facilitate individuals in their tasks and enable better company performance. This study aims to evaluate the effect of the application of accounting information systems on company performance, taking into account the utilization, quality, security, and supporting facilities of accounting information systems. The method used in this research is a quantitative method with an associative approach (questionnaire method). Questionnaires are used to assess managers' perceptions of information system utilization, information system quality, information system security, and means of supporting accounting information systems, as well as their influence on company performance. From this study it was found that the application of accounting information systems has a positive and significant effect on company performance. Utilization, quality, security, and means of supporting accounting information systems have a positive and significant effect on company performance. Therefore, increasing the application of accounting information systems in hotels can improve the performance of management companies. In addition, managers' perceptions of the usefulness of accounting information systems greatly influence the utilization of these systems. Therefore, companies should pay attention to managers' and employees' perceptions of the usefulness of accounting information systems to ensure effective use of these systems.
- Pentingnya Penerapan Akuntansi Ponpes: Pesantren Tarbiyah Islamiyah Pariangan: - Sri Adella Fitri; Suci Futri Nabilla; Regina Ashifa Karim; Riski Nasution; Tiara Ayunda; Ermila Sari
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.2040

Abstract

Some of the phenomena that occur are that there are still many Islamic boarding schools that do not apply accounting to the recording of their financial statements. Therefore, this study was conducted to find out how the application of accounting at the Tarbiyah Islamiyah Pariangan Islamic Boarding School, and see how the financial reporting is. This research was conducted using the research method used is a qualitative research method, the sampling technique is by documentation and interview techniques. The results of the research obtained are, financial statements in the form of accountability reports. Tarbiyah Isamiyah Islamic Boarding School in recording its financial statements still has not applied accounting in it. Keywords: Islamic Boarding School, Islamic Boarding School Accounting, Financial Managemen

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