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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 53 Documents
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Penerapan Akuntansi ISAK 35 Terhadap Akuntabilitas Keuangan Masjid (studi kasus masjid besar al-hidayah sagaranten) Salwa Manik Mawardah
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.v3i1.1670

Abstract

This research conducts to find out the compatibility of financial statements based on ISAK NO.35 and how the bookkeeping records of Great Mosque Al-Hidayah based on general accounting principles. In collecting the data in the research that occurred in Great Mosque Al-Hidayah Sagaranten, the researcher did interview and documentation. In analyzing the data, the researcher used descriptive qualitative method, it described the data according to what is found in the financial statements and compared with the theory that is relevan to the problems, then drew the conclusion. According to the research, it can be concluded that the financial statements of Great Mosque Al-Hidayah Sagaranten is not in accordance with ISAK 35 and still in the simple cash form. It’s financial statements just contain financial position, while comprehensive income statements, changes in net assets reports, cash flow reports and notes to financial statements are excluded. Keywords : ISAK 35, Mosque, Non-profit
Analisis Kinerja Keuangan Bank Umum Syariah (BUS) yang Terdaftar Di Bursa Efek Indonesia (BEI) Dian Pertiwi
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.v3i1.1763

Abstract

Tujuan penelitian ini untuk mengetahui kinerja keuangan Bank Umum Syariah (BUS) yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunkan penelitian kuantitatif yang didapatkan dari laporan keuangan triwulan yang diterbitkan dari situs web resmi masing-masing Bank Umum Syariah (BUS) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Penelitian ini menggunakan sampel jenuh karena semua anggota populasi digunakan sebagai sampel. Teknik analisis data menggunakan uji normalitas Kolmogorov-Smirnov dengan alat bantu SPSS 21. Hasil penelitian menunjukkan bahwa Bank Tabungan Pensiunan Nasional Syariah (BTPS) memiliki kinerja keuangan (CAR, ROA dan FDR) yang lebih baik dibandingkan dengan Bank Rakyat Indonesia Syariah (BRIS) dan Bank Panin Dubai Syariah (PNBS), hal ini dibuktikan dengan nilai CAR, ROA dan FDR Bank Tabungan Pensiunan Nasional Syariah (BTPS) lebih besar dibandingkan dengan Bank Rakyat Indonesia Syariah (BRIS) dan Bank Panin Dubai Syariah (PNBS).
Analisis Prosedur Reimbursement Melalui Sistem Aplikasi Satria Keuangan Pada Dinas Kesehatan Siti Nur Azizah
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.v3i1.1778

Abstract

The allocation of funds from the Banyumas District Health Office comes from the State Revenue and Expenditure Budget (APBN) and the Regional Revenue and Expenditure Budget (APBD). The APBN and APBD funds are allocated in the form of Inventory Replacement (GU) or in the form of Reimbursement. The purpose of writing this final project is to find out whether the Reimbursement or GU procedure using the financial knight application system at the Banyumas District Health Office is in accordance with the applicable Standard Operating Procedures (SOP). The method used is primary and secondary data. The primary data were obtained from interviews, observations, and documentation. While secondary data obtained from books and other literature as a reference for writing the final project. The results of this study concluded that the Reimbursement or GU procedure using the financial knight application had been carried out correctly and efficiently according to the applicable SOP.
Peran Dan Orientasi Pemda Dalam Mengoptimalisasi Pendapatan Asli Daerah (Studi Kasus Badan Pendapatan Daerah Kabupaten Sukabumi) Nadia Cristina
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.v3i1.1779

Abstract

This research was conducted to determine the Role and Orientation of Provincial Government in optimizing the Original Income of the Regional Revenues Agency (BAPENDA) of Sukabumi Regency, where there are roles and orientation that can help increase their source of income, including Regional Taxation, Regional Management, Result of Wealth Management of Other regions and Original Revenue and Orientation in Regions (BAPENDA). The research method used is a qualitative method with a descriptive approach. In qualitative research does not use population term, but is called a social situation including the place, perpetrator and activity, and sample in qualitative research is not called respondents but sources or informant. The population in this study is the place of research is the Regional Revenues Agency (BAPENDA) of Sukabumi Regency, the perpetrator in this study is Head of Areas or Secretary at the Regional Revenues Agency (BAPENDA) of Sukabumi Regency, and the activity that occurred is doing research regarding the orientation and role of the Sukabumi Regency. The samples used in this study were only information, PAD data and documentation through an interview with Head of Sector. Based on the result of the study that have been carried out, it can be know that the role and orientation of Pemda at the Regional Revenues (BAPENDA) of Sukabumi Regency. Sukabumi Revenue District and His region was already exceeded and above average.
Pengambilan Keputusan Untuk Berwirausaha Dengan Pengaruh Faktor E-commerce, Sistem Informasi Akuntansi, dan Self Efficacy Fathoni Adi Wildani
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.v3i1.1780

Abstract

This study aimed to obtain evidence about the influence of e-commerce on the decision to entrepreneurship, the effect of the use of accounting information systems in decision making for entrepreneurship and the influence of self efficacy on the decision to entrepreneurship. This research was conducted in the Faculty of Economics and Business, University of Muhammadiyah Gresik. Data collection methods used in this research is survey method with questionnaire technique. The population in this study were students majoring in accounting forces in 2017 and 2018 Faculty of Economics and Business University of Muhammadiyah Gresik have status as an active student. The data used in this study are primary data obtained directly by distributing questionnaires to respondents using purposive sampling technique. The data analysis used is multiple linear regression analysis. The results show that e-commerce has positive influence on the decision to entrepreneurship, accounting information systems use a positive influence on the decision to entrepreneurship and self efficacy has positive influence on the decision to entrepreneurship.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
The Influence Of Financial Management Policy And Financial Implementation Performance On Orderly Regional Financial Administration Asha Jindana
Jurnal Akuntansi UMMI Vol. 4 No. 1 (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.v4i1.2072

Abstract

This study aims to determine and explain the influence of regional financial management policies and the performance of concurrent financial administration on the orderly administration of regional finances at the Regional Secretariat of Sukabumi City. The variables used in this study are regional financial management policies (X1) and financial management performance (X2), as well as the orderly administration of regional finances (Y). This study uses a quantitative method with an associative approach. The population in this study were 316 employees of the Regional Secretariat of Sukabumi City, while the sampling technique used the Taro Yamane formula with an error rate of 11%. Primary data collection was carried out through questionnaires. The analysis technique used starts from the validity and reliability test, normality test, classic assumption test, multiple linear regression test and hypothesis testing. The results of the study show that partially or separately each variable, namely regional financial management policies and financial management performance, has an influence on the orderly administration of regional finances. Simultaneous test results also show that jointly the regional financial management policy variables and financial management performance have an influence on the orderly administration of regional finances with an F test value of 12.893 greater than the F table value of 3.14 (12.893> 3.14) with a coefficient value determination or R square value of 0.591 or 59.1%.

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