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MEILATY FINTHARIASARI
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Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Published by Universitas Muhammadiyah Bengkulu
ISSN : 26556359     EISSN : 2656436X     DOI : https://doi.org/10.36085/jam-ekis
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Focus and Scope JAM-EKIS is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, dan Islamic economic including but not limited to: Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Economic Of Islamic Economic Of Islamic Teory
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN FASILITAS E-FILLING DALAM PENYAMPAIAN SPT MASA OLEH WAJIB PAJAK DI KOTA BENGKULU Hesti Setiorini; Yusmaniarti Yusmaniarti
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.25 KB) | DOI: 10.36085/jam-ekis.v3i1.519

Abstract

The title of this study is the factors that influence the use of e-filling tax facilities by taxpayers as a means of submitting effectively and efficiently annual notice (SPT) in Pratama tax service office of Bengkulu city. In the use of e-filling facilities, not all taxpayers use it for various reasons. This study aims to find out the empirical evidence of the influence of perception of usefulness (X1), perception of easiness (X2), complexity (X3), security and confidentiality (X4), taxpayer information technology readiness (X5), and counseling to taxpayers (X6) toward the intensity of behavior in the use of e-filling (y) in the Pratama tax service office of Bengkulu city. In this study, the samples taken were 100 taxpayers registered in the Pratama tax service office of Bengkulu City. Data collection is done through direct observation and surveys, and the data were obtained by distributing questionnaires to the respondents. This study uses Technology Acceptance Models (TAM) with the SPSS program. The results showed that the perception of usefulness (X1) had a significant positive influence on the intensity of behavior for the use of e-filling. Easiness perception (X2) had a positive significant influence on the intensity of behavior for the use of e-filling, Complexity (X3) had significant negative influence on the intensity of behavior for e-filling, security and confidentiality (X4) had significant positive influence on the intensity of behavior for filling the e-filling, taxpayer information technology readiness (X5) had a significant positive influence on the intensity of behavior for filling the e-filling, and counseling to taxpayers (X6) had a significant positive influence on the intensity of behavior for filling the e-filling. Keywords: Perception of Usability, Perception of Convenience, Complexity, Security and Confidentiality, Taxpayer Information Technology Readiness and counseling to Taxpayers on Behavioral Intensity in the Use of E-Filling.
ANALISIS EXTERNAL FACTOR EVALUATION (EFE) MATRIX DAN INTERNAL FACTOR EVALUATION (IFE) MATRIX PADA MASTERPIECE FAMILY KARAOKE KOTA BENGKULU Meiffa Herfianti; Sulisti Afriani; Berian Saputra
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.217 KB) | DOI: 10.36085/jam-ekis.v3i1.528

Abstract

Masterpiece family karaoke Bengkulu city, is one of the industry focusing in family entertainment by presenting adequate facilities and services and more practical karaoke system, also sell a variety of food and beverages and various promotional packages, the use of play songs play store applications Masterpiece KTV through mobile phones. This study aim is to determine the analysis of external and internal matrix in Masterpiece family karaoke Bengkulu city. Data collection methods in this study is to use questionnaires by giving questions to the 75 respondents. The analytical method used is an external internal matrix. From the calculation of external internal strategy factor, it is obtained that internal strategy factor score of 3.89 and total external factor strategy score of 3.87. From the results of this study masterpiece family karaoke city Bengkulu lies in cell 1 by using growth strategy that is growth and concentration through vertical integration. Growth strategy with vertical integration is a strategy done by expanding the company by taking over the function of the supplier or taking over the distributor's function.Keywords: Marketing Strategy, External Internal Matrix Analysis
PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING Ahmad Junaidi; Nensi Yuniarti. Zs
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.988 KB) | DOI: 10.36085/jam-ekis.v3i1.530

Abstract

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the  result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing
ANALISIS KINERJA PEGAWAI PADA PT. ASURANSI UMUM BUMIPUTERA MUDA 1967 CABANG BENGKULU Tito Irwanto; Karona Cahya Susena; Nurhalimah Tusadiyah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.95 KB) | DOI: 10.36085/jam-ekis.v3i1.534

Abstract

The purpose of this study was to analyze the performance of employees at PT. General Insurance for Young Bumiputera 1967 Bengkulu Branch. This research is a type of survey research that takes a sample from a participant and uses questionnaires as a data collection and participation tool for analysis, explaining and explaining certain phenomena through field research activities. The sample in this study were all employees of PT. 1967 Bengkulu branch of General Insurance Bumiputera Muda who took 18 people with the sampling method used is total sampling or census. The analytical method used in this study is a qualitative descriptive analysis method that uses the average distribution.The results of this study indicate that, the performance of PT. General Insurance for Young Bumiputera 1967 Bengkulu Branch has been very good with an average value of employee performance is 4.24. The average value of work quality is 4.49. The average value of the amount of work is 4.10. The average value of timeliness is 4.14. The average value of cooperation is 4.39. The average value of the cost resolution is 4.20. The average value of supervision is 4.17. Keywords: Quality of work, Quantity of work, Timeliness, Cooperation, Emphasis on costs,  Supervision
ANALISIS RASIO ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KEPAHIANG TAHUN 2013-2017 Yun Fitriano; Ahmad Soleh; Revaldo Khairullah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.444 KB) | DOI: 10.36085/jam-ekis.v3i1.535

Abstract

The purpose of this study is to find out: 1) the financial performance of Kepahiang Regency Government based on the results of the calculation of the independence ratio, 2) the financial performance of the Kepahiang Regency Government based on the results of the calculation of fiscal decentralization degree ratios, 3) the financial performance of Kepahiang Regency Government based on the results of calculation of the effectiveness ratio, 4) the financial performance of the Kepahiang Regency Government based on the results of the calculation of financial efficiency ratios, 5) the financial performance of the Kepahiang Regency Government based on the results of the calculation of the financial dependency ratio. The data were collected using documentation and analyzed through financial ratios. The results of the study revealed the regional financial likelihood ratio with an average ratio of 4.70% in the interval 0% -25% with very low criteria and intrurctive relations patterns, meaning that the Regional Government of Kepahiang Regency was not yet independent. Fiscal decentralization degree ratio with an average ratio of 4.45% at an interval of 0.00% -10% with very poor criteria, meaning that the Regional Government of Kepahiang Regency has not been able to carry out decentralization or the authority and responsibility given by the Central Government to the Government Area. The effectiveness ratio with an average ratio of 103.82% with very effective criteria, means that the Regional Government of Kepahiang Regency is able to realize the budget or PAD targets that have been set even though in 2014 and 2017 were quite effective and 2015 was less effective. Regional financial efficiency ratio with an average ratio of 90,84% with the criteria of less efficient, meaning that regional spending or expenditure in Kepahiang Regency is still very high compared to PAD. Regional financial dependency ratio with an average ratio of 94,63% with very high criteria, meaning that the Regional Government of Kepahiang Regency has a very high dependence on the Provincial Government and the Central Government to finance regional expenditure. Keywords: Ratio, Regional Income and Expenditure Budget
ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH (STUDI EMPIRIS BANK SYARIAH ’’ BADAN USAHA MILIK NEGARA ’’ DI INDONESIA PERIODE 2015-2018)’’ Furqonti Ranidiah; Tezar Arianto
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (971.402 KB) | DOI: 10.36085/jam-ekis.v3i1.541

Abstract

This research is based on the importance of Islamic bank financial performance. Islamic bank financial performance is a picture of the achievements of banks in their operations, both related to the aspects of finance, marketing, collection and distribution of funds, technology, and human resources. This study aims to determine the financial performance of Islamic banking in Indonesia. Performance measurement tools that can be used based on financial statements is to calculate financial ratios so that they can find out the performance using ratio analysis. This research uses a quantitative approach to observe, gather information and present an analysis of research results. The population in this study is state-owned Islamic banks in Indonesia for the period 2015-2018. The sampling technique used was purposive sampling. The number of banks sampled were three Islamic banks. The analytical methods used in this study are Loan to Defosit Ratio (LDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE) and Operational Costs Against Operational Income (BOPO). The results of this study obtained the ratio of LDR, CAR and BOPO in Islamic banking financial performance on average have good criteria. While the ROA and ROE ratio of Islamic banking has an average that is not good, for that ratio Return On Assets must be improved, especially in the aspect of managing assets to generate net profit. Likewise, the Return On Equity ratio can have the ability of equity in generating profits and utilizing owned capital capable of generating profits. Keywords: LDR, ROA, CAR, ROE dan BOPO                                                                     
KAJIAN PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA TERHADAP LAPORAN LABA RUGI DAN NERACA DI PT. BPR SINDANG BINAHARTA KOTA LUBUKLINGGAU Ery Triharyati; Emma Nursita
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.156 KB) | DOI: 10.36085/jam-ekis.v3i1.552

Abstract

This study aims to the study of the application of Human Resource Accounting to the Profit Loss and Balance Sheet at PT. BPR Sindang Binaharta Lubuklinggau City. The study application of Human Resource Accounting could be seen by the recording conducted by PT. BPR Sindang Binaharta Lubuklinggau City releted to the cost human resource ( education and training ). Method used in this research is to use descriptive research type, by comparing profit loss and balance sheet before and after the application of Human Resource Accounting. Based on the research, will show those Human Resource Accounting concept giving a bigger net income to income statement. This is raising because cost education and training already in amortisasi and this cost avowed as asset in company. On the balance sheet based on Convensional Accounting and Human Resource Accounting will also showed the raising.This is raising because cost education and training as avowed asset in company.   Keywords : Human Resource Accounting, Profit Loss and Balance Sheet
PENGARUH HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA ELEVEN CAFE BENGKULU Sri Ekowati; Meilaty Finthariasari; Aslim Aslim
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.338 KB) | DOI: 10.36085/jam-ekis.v3i1.555

Abstract

This research is based on the importance of prices and promotion of purchasing decisions. The formulation of the problem is whether prices and promotions have a positive effect on purchasing decisions. This study aims to examine and analyze the influence of prices and promotion of product purchasing decisions at Eleven Cafe Bengkulu. The object of this research is Eleven Cafe Bengkulu consumers with an accidental sampling method, which the respondent explained in this study was 65 people. Data collection method using questionnaire.The results of this study can be concluded that seen from the test of multiple linear regression equation using the SPSS program, namely Y = 20.416 + - 312X1 + 185X2. The results of the analysis found that prices negatively affect purchasing decisions and promotion has a positive effect on purchasing decisions. The testing of the t test hypothesis shows that both variables have an influence on the purchase decision of Adjusted R squer's number of 0.122 indicating that 12.2 percent of purchase decisions can be explained by the two independent variables used in the regression equation, while the rest is influenced by other variables not included in this study. Keywords: Price, Promotion, Purchase Decision.
IMPLEMENTASI PASAL 55 UNDANG-UNDANG NOMOR 6 TAHUN 2014 TERHADAP KEBIJAKAN ALOKASI DANA DESA DI WILAYAH KECAMATAN KARANG TINGGI BENGKULU TENGAH Kresnawati Kresnawati; Jamil Afrianto
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.745 KB) | DOI: 10.36085/jam-ekis.v3i1.556

Abstract

The Village Fund Allocation (ADD) sourced from the APBN which is intended for villages that is transferred through the Regency / City APBD and is used to finance governance, development implementation, community development, and community empowerment in the village. Article 55 of Law Number 6 Year 2014 concerning Villages, said that the Village Consultative Body (BPD) has the function of accommodating and channeling the aspirations of the village community, discussing and agreeing on a Village Regulation Draft with the Village Head, and the BPD has the authority to supervise the performance of the Village Head so that fraud does not occur.This type of research is quantitative that aims to conduct desk monitoring Implementation of Article 55 of Law number 6 of 2014 concerning the function of the village consultative body against the Village Fund Allocation Policy in the Karang Tinggigi District of Central Bengkulu Regency. The research data was obtained by distributing questionnaires in 18 (eighteen) villages of Karang Tinggi District, Central Bengkulu District who were serving as Village Officials and the Village Consultative Body. The analytical method used is linear regression using statistical software, the target outputs of this research are published in national journals and held in a national seminar so that it can be implemented directly by the village consultative body in carrying out its functions.The results of this study prove that there is a significant influence between the implementation of article 55 of Law N0. 6 of 2014 from the legislative function and aspirations towards village fund allocation policies. Keywords: Implementation of article 55 of the Village Law, Village Fund Allocation Policy
STRATEGI PEMASARAN CPO (CRUDE PALM OIL) PADA PT. BIO NUSANTARA TEKNOLOGI BENGKULU TENGAH Nurzam Nurzam; Efran Ahmat Wijaya
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.016 KB) | DOI: 10.36085/jam-ekis.v3i1.565

Abstract

The purpose of this study was to determine how the marketing strategy of CPO (Crude Palm Oil) at PT. Bio Nusantara Teknologi Bengkulu Tengah. Data collection methods used were interviews, documentation and questionnaires. The analytical methods used are SWOT, namely strength, weakness, opportunity and threat. Based on the results of research and data analysis, it can be concluded that the marketing strategy of PT. Bio Nusantara Teknologi Bengkulu Tengah is in quadrant I (first), meaning that PT. Bio Nusantara Teknologi Bengkulu Tengah is a SO strategy, which shows that this business has environmental opportunities and the many forces that encourage the use of these opportunities. This situation suggests a growth oriented strategy (expansion strategy).Keywords: CPO (Crude Palm Oil), SWOT Analysis.

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