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ANTONY
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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
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PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA) WULANDINI KUSUMANINGTYAS
Jurnal Akuntansi UMMI Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i2.1466

Abstract

This study aims to analyze Effect of Deferred Tax Expense and Tax Planning Of Profit Management of Manufacturing Listed on the BEI (Indonesia Stock Exchange). This research uses quantitative methods and use secondary data as a source of data. The sampling technique used with purposive sampling method. Where a population of 182 companies, while the sample as many as 41 companies manufacturing listed on the Indonesia Stock Exchange. The results show that deferred tax expensed does not significant effect on earnings management and tax planning has a significanteffect on earnings management.
The Effect Of Firm Size, Profitability, and Capital Structure On Firm Value: PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Sanggita Wahyuningtyas
Jurnal Akuntansi UMMI Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i2.1481

Abstract

This research aims to examine the effect of firm size, profitability and capital structure to firm value in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. This study uses the object of research as many as 22 companies listed on the Indonesia Stock Exchange. Samples were taken by purposive sampling method and met the sample selection criteria. The statistical method uses Multiple Linear Regression analysis. The test results show that simultaneously the independent variables consisting of firm size, profitability and capital structure have a significant effect on firm value. While partially the variables of firm size and profitability have a positive and significant effect on firm value, while capital structure has no significant effect on firm value.
The The Effect Of Debt Covenant, Financial Distress to Accounting Conservatism, Accounting: The Effect Of Debt Covenant, Financial Distress to Accounting Conservatism, Accounting Arita Siska Febrianti Siska
Jurnal Akuntansi UMMI Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i2.1488

Abstract

This research aims to examine the effect of debt covenant, financial distressto accounting conservatism to manufacture companies that listed in the Indonesia Stock Exchange. The sample selection by purposive sampling method and 47 companies qualified as sample or 141 observations. This hypothesis testing in this research used multiple linier regression model. Partially, the result indicates that debt covenant, financial distress has effect to accounting conservatism.
PENGARUH LABA DAN KETERSEDIAAN KAS TERHADAP KEPUTUSAN INVESTASI (Studi Kasus di Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Risa Apriani
Jurnal Akuntansi UMMI Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i2.1506

Abstract

ABSTRACK This study aims to examine and analyze whether earnings and cash availability either partially or simultaneously affect investment decisions in manufacturing industrial companies listed on the Indonesia Stock Exchange and to find out what factors influence investment decisions from the two factors studied. This investment decision relates to the use of sources of funds within the company for a certain period of time in the hope of making a profit. This study uses 18 samples of companies. The data source is secondary data obtained from the Indonesia Stock Exchange (IDX). The hypothesis was tested with multiple linear regression models and data processing using the SPSS 21 program. The results showed that profit had an effect on investment decisions while cash had no effect, but simultaneously earnings and cash had an effect on investment decisions.
Pengaruh Pembiayaan Musyarakah dan Tabungan Mudharabah terhadap Pendapatan Bagi Hasil fitri puji astuti
Jurnal Akuntansi UMMI Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i2.1507

Abstract

This study aims to determine the extent to which the level of musyarakah financing, mudharabah savings on profit-sharing income in Islamic banking companies located at Bank Muamalat Sukabumi period . This study uses a quantitative approach in the form of numbers and the data used are secondary data. The sample in this study is customer data per month for 4 banking years registered at Bank Muamalat Sukabumi. Based on the results of the study, it shows that the partial test of independent musyarakah financing has no effect and the sig value is 0.002 and mudharabah savings has no effect with a sig value of 0.000. Based on the results of this f test, it shows that the f count is 59.393 and the f table is 4.10, so the t count is smaller than the f table value. Thus, together, musyarakah financing and mudharabah savings have an effect on profit-sharing income, then the hypothesis Ho is rejected and Ha is accepted.
ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN DANA INFRASTRUKTUR DARI DANA DESA DALAM ANGGARAN PENDAPATAN DAN BELANJA DESA Anbiawati Anbiawati
Jurnal Akuntansi UMMI Vol. 2 No. 2 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i2.1515

Abstract

                 Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dan pertanggungjawaban dana infrastruktur dari dana desa dalam anggaran pendapatan dan belanja desa pada desa Bencoy kecamatan Cireunghas kabupaten Sukabumi.                Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Penulis melakukan teknik pengumpulan data melalui wawancara, dokumentasi, dan observasi. Pengolahan data dengan cara deskriptif analisis yaitu suatu teknis penulisan dengan memaparkan semua data yang diperoleh melalui wawancara, dokumentasi, dan bahan pustaka dan menganalisisnya dengan berpedoman sumber tertulis. Dari hasil penelitian ini menunjukkan bahwa desa Bencoy kecamatan Cirenghas kabupaten Sukabumi melakukan pengelolaan dan pertanggungjawaban dana desa khususnya bidang infrastruktur dengan baik dimana selalu melibatkan masyarakat dalam pengerjaan pembangunan infrastruktur desa baik dalam segi perencanaan, pelaksanaan maupun dalam bentuk pengawasan
Pengaruh Latar Belakang Pendidikan, Skala Usaha, Pengetahuan Akuntansi Terhadap Penggunaan Sistem Informasi Akuntansi Pada UMKM Muli Nurkafta
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1540

Abstract

ABSTRACT This study aims to determine the effect of educational background, business scale and accounting knowledge on the use of accounting information systems in MSMEs in the furniture industry in Nagrak Village, Sukabumi Regency. This research is a quantitative research and uses primary data in the form of a questionnaire. The sampling technique was simple random sampling and 54 respondents. The data analysis method used was validity test, reliability test, descriptive statistical test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression and partial test. By testing using SPSS21. The results of the study stated that educational background and accounting knowledge had a positive effect on the use of accounting information systems. Meanwhile, the business scale has no effect on the use of accounting information systems.
Pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa akuntansi di Sukabumi Sri Nasriah
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1542

Abstract

This study was conducted to determine the effect of financial literacy and lifestyle on the financial management of Accounting student in Sukabumi. This study is a quantitative study with data collection techniques using a questionnaire. The sample used in this study amounted to 130 accounting students in Sukabumi. This study uses simple random sampling method. The data analysis technique uses multiple linear analysis andis processed using SPSS 24. The result of this study are financial literacy variables affect the financial management of accounting students in Sukabumi, as well as lifestyle variables affect the financial management of accounting students in Sukabumi.
Analisis Hukum Islam Dalam Penerapan Bagi Hasil Pada Bank Muamalat Sukabumi Nela Nurlaelasari Nela
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1577

Abstract

This study aims to find out how the murabahah contract compares with the musyarakah mutanaqisah contract at bank Muamalat Indonesia Sukabumi Branch according to Islamic law. The method in this study uses a qualitative method with a descriptive approach where this research is to explain the problem in depth. And the data used by this study are primary data through observation, interviews, and documentation. Tempat research at Bank Muamalat Indonesia Sukabumi Branch.             Based on the results of the study showing that Bank Muamalat Indonesia Sukabumi Branch carries out its business activities based on sharia principles, Bank Muamalat in the financing products carried out, gives freedom to its customers to choose what contract to use in a financing, be it a murabahah contract or a musyarakah contract  in accordance with the specifications of working capital needs for purchasing business assets.  The comparison between Sharia mortgages and conventional mortgages is from the agreement, Sharia mortgages can be carried out on several alternative contract options  comparable to customer needs, including KPR IB Jual Beli (murabahah scheme) and KPR IB Ownership in stages (musyarakah mutanaqisah). Meanwhile, mortgage contracts are based on certain interest rates, the form of which can fluctuate. Sharia mortgages do not recognize interest but use approved home sales prices, plus profits for banks that range from 15-20% per year. Then, thecomparison of the Murabahah Contract and the Musyarakah Mutanaqisa h Agreementon the Muamalat iB Mortgage Financing with the Murabahah contract consists of only one contract, namely the buying and selling contract (Ba'i), however, it is common to use the wakalah contract to facilitate the purchase process. So the bank made a wakalah agreement letter. Meanwhile, the Musyarakah Mutanaqisah contract consists of three contracts, namely the syirkah contract, the sale and purchase contract (Ba;i) and the ijarah (lease) contract. Keywords: islamic law, comparison of murabahah contract and musyarakah mutanaqisah contract
Penerapan Pelaporan Keuangan Pondok Pesantren Miftahul Huda Smk It Al-Kasyaf Sukabumi Berdasarkan Pedoman Akuntansi Pesantren Tazha Yan Muzdhalifa
Jurnal Akuntansi UMMI Vol. 3 No. 1 (2022): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i1.1669

Abstract

Islamic Boarding School is a non-profit entity because Islamic Boarding Schools have an important role in the development of progress in Indonesia, this can be proven by the birth of warriors, leading Islamic scientists and others. And also what we can know that the financial value of Islamic boarding schools is quite large. Therefore, the issuance of Islamic Boarding School Accounting Guidelines issued by Bank Indonesia in order to assist in the preparation of financial reports at Islamic Boarding Schools. The purpose of this study is to find out how the presentation of financial statements by the Islamic Boarding School at Miftahul Huda SMK IT Al-Kasyaf Sukabumi is in accordance with the existing Islamic Boarding School Accounting Guidelines. The research method used in this study is a qualitative method, with observation, collecting data, then interviews and also documentation at the Islamic Boarding School at Miftahul Huda SMK IT Al-Kasyaf Sukabumi. The results of the research at the Islamic Boarding School at Miftahul Huda SMK IT Al-Kasyaf Sukabumi show that this Islamic Boarding School is still recording simple financial reports, namely only recording cash in and cash out, and also not implementing financial reports based on the Accounting Guidelines for Islamic Boarding Schools. Then the researcher provides recommendations for financial statements in accordance with Islamic Boarding School Accounting Guidelines. Therefore, the researchers suggest that Islamic Boarding Schools in Indonesia can implement the preparation of their financial statements with existing standards, because advanced Islamic Boarding Schools are able to manage their financial records and reporting properly and of good quality. Keywords: Islamic boarding school, financial reports, islamic boarding school accounting guidelines

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