cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
ANTONY
Contact Email
antony58@ummi.ac.id
Phone
+6281316617086
Journal Mail Official
jammi@ummi.ac.id
Editorial Address
antony58@ummi.ac.id
Location
Kab. sukabumi,
Jawa barat
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 53 Documents
 1   2   3   4   5 
PENGARUH AUDIT INTERNAL DALAM PENCEGAHAN KECURANGAN KAS PADA PDAM TIRTA BUMI WIBAWA KOTA SUKABUMI Ai Devi Srimulyani
Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i1.895

Abstract

Ai Devi Srimulyani (043061211066) Universitas Muhammadiyah Sukabumi. The role of Internal Audit Effectiviness to Fraud Prevention in Cash at PDAM Tirta Bumi Wibawa Kota Sukabumi. (Adviser Ismet Ismatullah, SE., M.Ak., dan Dani Iswanto, SIP., MM.) This study aims to determine the role of internal audit to prevention fraud in cash. Variable used in this study is internal audit and fraud in cash. This research was carried out by using descriptive assosiatif methods, while the population in this study is all employes of PDAM Tirta Bumi Wibawa Kota Sukabumi and taken a sample of 62 people. The sampel in this study using the technique of simple random sampling. Data collected in this study by questionnaires, and literature and then methods used to process and analyze data in this study using validity test and reliability, normality test, simple linear regression analysis, t test as hypothesis testing for decision making and the coefficient of determination. Based on the results of research shows that the implementation of internal audit at PDAM Tirta Bumi Wibawa Kota Sukabumi is well-executed, it is in the show with the value of internal audit at 86%, and based on the results of t-test statistic scan be seen t count greater than t table is 2,747 > 2,000. With the test results to the coefficient of determination equal to 0,112 or 11,2%. Which means that the internal audit are able to influence the Fraud Prevention in Cash by 11,2% and 88,8% influence by other faction not examined by researcher.
PENGARUH PENDAPATAN DARI PENGGUNA KARTU JAMKESMAS TERHADAP TINGKAT PROFITABILITAS BLUD RUMAH SAKIT UMUM DAERAH SEKARWANGI CIBADAK KABUPATEN SUKABUMI PROVINSI JAWA BARAT PERIODE 2011-2013 Ajeng Nurul Hikmah
Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i1.946

Abstract

This study was conducted to determine the effect of income from JAMKESMAS Card Users (X) On The Level Profitability (Y) on BLUDs Regional General Hospital Sekarwangi Sukabumi. The method used is associative method, the measurement scale used is the scale ratio of the data used secondary data. The population in this study is saturated sampling technique that the financial statements BLUDs Regional General Hospital Sekarwangi Sukabumi 2011-2013. While the sample in this research that the statements of financial position and operational reports with the number of 36 samples. Based on the results of the normality test the influence of income from card users JAMKESMAS 0,084 with significant profitability levels above 0.200 and the value of 0.005 means that the influence of income from card users JAMKESMAS normal distribution. Then from the calculation of the coefficient of determination indicates the effect of income from card users JAMKESMAS the level of profitability of 42.7% while the remaining 57.2% was obtained from other activities that are not the authors carefully in this study. From the results of simple linear regression equation is as follows : Y = a + bX Y = 0,505+ 0,663X Unknown constant value (a ) of 0.505 means Influence Revenue from card users JAMKESMAS value is zero, the level of profitability in value by 0.505 and the value of revenue Card Users JAMKESMAS ( bX ) of 0.663 which means that each increase Effect Income from card users JAMKESMAS by 1, then Profitability rate value will result in an increase of 0.663 . Furthermore, the results of the t test hypotheses Revenue Effect of Card Users JAMKESMAS to level of profitability shows that thitung> t table (5.034> 2.032245) and have a significant level of 0.000 for a significance level of less than 0.05, then this proves that H0 and H1 accepted, which means that the income of JAMKESMAS Card Users have an influence on the level of profitability. From these results expressed in the category of a close relationship , and the nature of the relationship is unidirectional , meaning the greater the revenue JAMKESMAS the greater the level of profitability.
PENGARUH AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN DALAM LAPORAN KEUANGAN Aji Ahmad Fachruroji
Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i1.947

Abstract

This study aims to determine the effect of internal audits of the Prevention of Fraud in the financial statements. Variables used in this research is the Internal Audit and Fraud Prevention in the financial statements. The sample used internal auditor and accounting are 8 PT Selamat Lestari, PT PLN area of Sukabumi 7, PDAM Tirta Bumi Authority 9, PT Parrasindo Perkasa 7 No 31 the total number of samples . The analysis used is simple regression analysis. The analysis is used to determine signifikat. With 0,000 signifikat value <0.005, which means Ho rejected and Ha accepted, the Internal Audit signifikat effect on the Prevention of Fraud in the financial statements.
PELAKSANAAN KEBIJAKAN PEMERINTAH DAERAH TERHADAP PENCAPAIAN TARGET PENERIMAAN PAJAK HOTEL PADA PEMERINTAH KABUPATEN SUKABUMI Aldi Septian Pujantara
Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i1.948

Abstract

This research is aimed at recognizing the significant amount of Hotel Tax revenue in Sukabumi Regency from year to year. The independent variable in this study is the Implementation of Local Government Policy and the dependent variable in this study is the Achievement of the Hotel Tax Targets. The method used in this research is descriptive, associative method with the type of survey research on secondary data. Descriptive method used to test the hypotheses proposed by using statistical techniques and then drawn conclusions. While time series data or also called time series data is a collection of data from a particular phenomenon obtained in certain time intervals, for example in the weekly, monthly, or yearly period. the implementers in applying the work in the field and the program policies that have been clearly established are easy to understand but sometimes less understood by the implementers of the policy itself when applying it in the field so that the policy implementers sometimes in carrying out their duties are not in accordance with the SOPs that have been made making it difficult to work in the field . The achievement of the Hotel Tax revenue target in Sukabumi Regency has already reached the target set, sometimes more than what is targeted is seen from the 2013 hotel tax revenue target increased 87%. In 2014 and in 2015 the target of hotel tax revenue increased by 77.66%. The target of hotel tax revenue from year to year continues to experience a significant increase with an average growth of 82.66% although in percentage the growth of the revenue target has decreased between 2013 to 2014 with 2014 to 2015 by 10%, this due to the influence of other factors. As the full influence of the implementation of the policy based on the conditions of policy implementation, the Hotel Tax revenue has reached the target set by the Government of Sukabumi Regency
Pengaruh Sistem Informasi Akuntansi Penjualan Terhadap Efektivitas Pengendalian Piutang Pada Pt. Enseval Putera Megatrading, Tbk Cabang Sukabumi Asep Awaludin
Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i1.949

Abstract

This study aims to determine the effect of accounting information system sales of the effectiveness of the control receivables at PT. Enseval Putera Megatrading, Tbk branch of Sukabumi. By using quantitative descriptive method that describes the relationship between variables to analyze numerical data (numbers) using methods statistika through hypothesis testing. The authors determined that the accounting information system sales as the independent variable (free) and accounts receivable control as the dependent variable (linked). Of the 30 questionnaires distributed to respondents, and inserted into the data processing, data analysis using SPSS version 23. The statistical method used to test the hypothesis adalan simple linear regression analysis. Having analyzed showed that the accounting information system sales positive effect on accounts receivable control. The coefficient of determination shows the accounting information system sales is acceptable to the effectiveness of receivables by 48.4% and the rest influenced by other factors not examined at 51.6%
Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada Cv Salwa Meubel Bintang Komara Permana
Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i1.950

Abstract

Calculation of the cost of production is an important thing to consider in determining the price of a product. Calculation of the cost of production is precise and accurate is the thing to do by any company, because without the calculation of the cost of production is right, a manufacturing company in question might have problems determining the selling price of a product. This study aims to determine the calculation of the cost of production and selling prices conducted by CV Salwa Furniture and analyze the calculation of the cost of production based on the order cost method Salwa CV Furniture, as well as determine the effect the cost of production of the determination of the selling price. The data used are primary data is a list of the production costs for the products produced during 2015. The sampling technique used is non probability sampling with purposive sampling approach. The variables tested were the cost of production with a full costing method as the independent variable (X) and the selling price as the dependent variable (Y). To test the hypothesis using contingency coefficient C which is to determine the level of significance between variables (X) to variable (Y). The conclusion of this study, Ho is rejected and Ha accepted, meaning that the cost of production is positive influence on the selling price.
Pengaruh Pemeriksaan Internal (Audit Intern) Terhadap Efektivitas Pengendalian Internal (Studi Kasus pada PT. Bank Rakyat Indonesia (Persero) Tbk.) Dena Eka Agustina
Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i1.951

Abstract

The Influence of Internal Audit on Internal Control Effectiveness (cases at PT. Bank Rakyat Indonesian (Persero) Tbk. Sukabumi Branch Office). Adviser Sutrisno, M.Ak and Rizal Zaelani, SE., MM. The objective of this study is to determine whether internal audit influenced the internal controls effectiveness at PT. Bank Rakyat Indonesian (Persero) Tbk. Sukabumi Branch Office. The factors tested in this research werw the internal audit as the independent variable and the effectivity of the internal control as the dependent variable. Respondents in this study were the employee and internal audit PT. Bank Rakyat Indonesian (Persero) Tbk. Sukabumi Branch Office. Of the questionnaries distributed, obtained 33 respondent were included in the data processing. Data nalysis using SPSS verson 23. The type of data used are primary data and secondary data. Results of data collected than analized using validity and reliability test, normality test, simple linear regression analysis, hypothesis testing using t test, and coefficient of determination testing. Validity test results showed that all of the questionnaries for the independent variable and dependent variable was reliable. The result of classical assumption of normality test showed that the role of internal audit in supporting the internal control effectiveness is normally distributed. Value t- test 4,050 > t- table 1,695 and value significantly 0,000 < 0.05. The results showed that the internal audit positive significantly influence the internal control effectiveness at PT. Bank Rakyat Indonesian (Persero) Tbk. Sukabumi Branch Office with 34,6% of contribution, as for the remaining 65,4% was influenced by other variables outside the study model.
Pengaruh Efisiensi Modal Kerja “Working Capital Turnover” Dan Debt To Equity Terhadap Profitabilitas “Return On Equity” Pada Beberapa Perusahaan Manufaktur Industri Food And Bevereges Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2009-2013 Deri Zul Safar
Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i1.952

Abstract

Influence Efficiency Working Capital "Working Capital Turnover" and the Debt to Equity To Profitability "Return on Equity" at the company's industry Food and Bevereges listed on the Indonesia Stock Exchange (BEI) in the period 2009-2013 (Adviser Elan Eriswanto, SE, MM and Tanti Agustiani , M. Hum). This study aims to to assess the extent to which the influence of efficiency working capital “working capital turnover” and debt to equity to profitability “return on equity“ good simultaneously and partial . The object of this study is the working capital turnover, debt to equity and return on equity at the Food and Bevereges industry companies listed on the Indonesian Stock Exchange (BEI) in the period 2009-2013, data were analyzed on the object of the study are the financial statements of the nine industry Food and Bevereges listed on the Indonesia Stock Exchange (BEI) in the period 2009-2013. This study uses a quantitative method with descriptive approach and associative regression analysis showed, which simultaneously Working Capital and Debt to Equity Turnover significant effect on Return on Equity of 8:06%, while the remaining 91.93% influenced by other factors. In partial Working Capital Turnover was no significant effect on Return on Equity with ttcount 1648 <ttable 2.04523 and Debt to equity is also partially no significant effect on Return on Equity with tcount -0337 <ttable 2.04523, which means secera overall is that the size of the company's return on equity is less affected by Turnover Working Capital and Debt to equity. And simultaneously the size of return on equity is less affected by Turnover Working Capital and Debt to equity with a value of Fcount 1,447 <Ftabel 3.284918.
Pengaruh Pendapatan Asli Daerah Terhadap Belanja Modal Pada Pemerintah Kota Sukabumi Desi Rahayu Agustian
Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i1.953

Abstract

This study aims to determine how much influence the local revenue to capital expenditure in the local government of Sukabumi. Independent variables used in this research is the local revenue, and the dependent variable used is capital expenditure. The sample used in this study is the realization of the budget report for 36 months of 2012-2014. The method used in this research is descriptive method with associative method. Data analysis techniques used in this study is a simple linear regression analysis. Hypothesis testing is done by using the t test and the coefficient of determination. Processing data using statistical product and service solutions. (SPSS)23. Based on the results of the analysis showed that the value ajusted R2 is equal to 0.698, which means that the local revenue effect on capital spending by 48.7%, while 51.3% are influenced by other factors not mentioned in the study.
PENGARUH PENERAPAN SISTEM AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Eji Saroji
Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v1i2.1138

Abstract

In conducting its business, the company in this case can not be separated from the financial statements . The financial statements have an important role in the process of measurement and assessment of corporate performance as well as useful in decision making . Many parties such as management , shareholders , creditors , governments and others with an interest in the financial statements . Financial statements must be prepared in such a way so as to meet the needs of all those who need them. Based on the findings and observations that occur in the field ( initial research ) , In carrying out its operations , the company has constraints in preparing its financial statements , in this case the company has not made the recording of financial statements and structured and frequent errors in recording , since less berkompetennya sources human resources in the field of accounting . The Company only records in a simple financial reports and accounting systems in the financial statements have not been used properly . The company therefore difficult to make a tax return , and the owner of the enterprise is difficult for decision-making in carrying out operational activities .The study aims to determine the effects of the application of the accounting system of the quality of financial statements. Variables used in this reseach is the accounting system and the quality of financial statements Responden in this study were employees CV. Mutia Tour and Akbar Wisata Tour. Of the 30 questionnaires obtained can be used in data processing. Using data analysis IBM SPSS version 23. The statistical method used is simple linear regression test and test hypoteses using partial test (t test) and the coefficient of determonation (R2). After analysis found the partial accounting system affect the quality of financial reporting. The coefficient of determination indicates the effect of the accounting system of the quality of the financial statements at 28,2% while the rest of 71,8% are affected by other factors not examined.

Page 1 of 6 | Total Record : 53

 1   2   3   4   5 

Filter by Year

2020 2023


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2023): JAMMI (Jurnal Akuntansi UMMI) Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI) Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI) Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI) Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI Vol. 1 No. 2 (2021): Jurnal Akuntansi UMMI Vol. 1 No. 1 (2020): Jurnal Akuntansi UMMI