Jurnal Akuntansi UMMI
type: channel
description: Jammi : Jurnal Akuntansi Ummi (e-ISSN: 2746-0754) is a peer-reviewed journal published by Faculty of Economy, Muhammadiyah University of Sukabumi. Since its first issued in 2020, JAMMI has been publishing scientific articles consistently research articles. JAMMI publishes the new editions every September and March. JAMMI is indexed by Google Scholar, Garuda (Garba Rujukan Digital), Crossref
publisher: Fakultas Ekonomi Universitas Muhammadiyah Sukabumi
language: en
publication name: Jurnal Akuntansi UMMI
issn: 2746-0754
items: Raw Material Inventory Calculation Analysis Using Fifo And Average Methods In Determining Cost Of Cost Of Sold
items: The Influence Of Electronic Of Mouth, Price, And Brand Image On The Decision To Purchase The Originote Skincare Products
items: Analysis Of Working Capital Growth And Profitability During The Covid 19 Pandemic
items: Pengaruh Akuntabilitas dan Transparansi Dana Desa Terhadap Kinerja Pemerintah
items: The Influence Of Financial Management Policy And Financial Implementation Performance On Orderly Regional Financial Administration
items: - Pentingnya Penerapan Akuntansi Ponpes: Pesantren Tarbiyah Islamiyah Pariangan
items: Peran Pelatihan Dan Digital Marketing Dalam Meningkatkan Kinerja Sumber Daya Manusia di Masa Pandemi Covid-19 Pada Komunitas Umkm Mafia Kuliner Surakarta
items: Analisis Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Pada Hotel Pantai Mutiara Pelabuhan Ratu Sukabumi
items: Determinan Corporate Sustainability Performance Dengan Auditor Internal Sebagai Pemoderasi
items: Analisis Pengelolaan Dana Desa (DD) dalam Pemberdayaan Masyarakat di Desa Sudajaya Girang dan Desa PerbawatiKecamatan Sukabumi Kabupaten Sukabumi
items: Peran Self Regulatory Organization (Sro) Meningkatkan Perlindungan Hak Investor Pada Saat Covid-19
items: Pengambilan Keputusan Untuk Berwirausaha Dengan Pengaruh Faktor E-commerce, Sistem Informasi Akuntansi, dan Self Efficacy
items: Analisis Prosedur Reimbursement Melalui Sistem Aplikasi Satria Keuangan Pada Dinas Kesehatan
items: Peran Dan Orientasi Pemda Dalam Mengoptimalisasi Pendapatan Asli Daerah (Studi Kasus Badan Pendapatan Daerah Kabupaten Sukabumi)
items: Analisis Kinerja Keuangan Bank Umum Syariah (BUS) yang Terdaftar Di Bursa Efek Indonesia (BEI)
items: Penerapan Akuntansi ISAK 35 Terhadap Akuntabilitas Keuangan Masjid (studi kasus masjid besar al-hidayah sagaranten)
items: Penerapan Pelaporan Keuangan Pondok Pesantren Miftahul Huda Smk It Al-Kasyaf Sukabumi Berdasarkan Pedoman Akuntansi Pesantren
items: Pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa akuntansi di Sukabumi
items: Pengaruh Latar Belakang Pendidikan, Skala Usaha, Pengetahuan Akuntansi Terhadap Penggunaan Sistem Informasi Akuntansi Pada UMKM
items: Analisis Hukum Islam Dalam Penerapan Bagi Hasil Pada Bank Muamalat Sukabumi
items: ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN DANA INFRASTRUKTUR DARI DANA DESA DALAM ANGGARAN PENDAPATAN DAN BELANJA DESA
items: Pengaruh Pembiayaan Musyarakah dan Tabungan Mudharabah terhadap Pendapatan Bagi Hasil
items: PENGARUH LABA DAN KETERSEDIAAN KAS TERHADAP KEPUTUSAN INVESTASI (Studi Kasus di Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
items: The Effect Of Firm Size, Profitability, and Capital Structure On Firm Value
items: The The Effect Of Debt Covenant, Financial Distress to Accounting Conservatism, Accounting
items: PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA)
items: PENGARUH PENGETAHUAN PERPAJAKAN, PENERAPAN SISTEM E-FILING DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK
items: Pengaruh Informasi Laba, Ukuran Perusahaan, Dividen dan Leverage terhadap Abnormal Return
items: ANALISIS PROSEDUR PEMBERIAN KREDIT DALAM UPAYA MENCEGAH KREDIT MACET
items: Pengaruh Dana Bantuan Operasional Sekolah (Bos) Terhadap Kinerja Keuangan

Raw Material Inventory Calculation Analysis Using Fifo And Average Methods In Determining Cost Of Cost Of Sold
type: item
description: The purpose of this study aims to Analysis of Raw Material Inventory Calculations Using the FIFO and Average Methods in Determining Cost of Goods Sold. Inventory calculations really need to be done by the organization to find out how much inventory it has. In this study aims to find out how to compare inventory calculations using the FIFO and Average methods in determining the cost of goods sold. The research method used is descriptive qualitative method with data collection techniques using participatory observation methods, interviews, documentation, triangulation, as well as secondary data and primary data. The results of the researcher's discussion can be concluded that the cost of goods calculated using the FIFO method produces a higher cost of goods sold compared to the Average method. The final value of the inventory will affect the profit that will be generated later. The Average method will produce a lower cost of goods sold than the FIFO method which will result in a higher net profit than the FIFO method.
subject: Articles
  topic: section
creator: Alya Sarah
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-10-05
publication date: 2023-10-05
doi: 10.37150/jammi.v4i1.2254

The Influence Of Electronic Of Mouth, Price, And Brand Image On The Decision To Purchase The Originote Skincare Products
type: item
description: Local beauty products are growing, causing competition that makes business people try to create better and better quality products, for example, The Originote skincare products. The purpose of this study is to find out the effect of electronic word of mouth, price, and brand image partially and simultaneously on The Originote skincare product decisions. The method of this study is to use a quantitative method. The sampling technique used non-probability sampling with purposive sampling method. Data collection using a questionnaire with a sample of 113 respondents. The results showed that electronic word of mouth, price, and brand image partially and simultaneously had a significant effect on product purchasing decisions.
subject: Articles
  topic: section
creator: Tia Puspita Sari
creator: Ambardi Ambardi
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-10-05
publication date: 2023-10-05
doi: 10.37150/jammi.v4i1.2253

Analysis Of Working Capital Growth And Profitability During The Covid 19 Pandemic
type: item
description: According to experts, the concept of cooperatives is interpreted from Latin, ie. "Coopere" and in English "cooperation" Co, which is defined as "together" and means action, work together. The method used in this study is a qualitative method. So the decrease in costs and income has an impact on SHU and assets because cooperative members leave or die. All of this was the impact of the pandemic because at that time we did not add new members or did not accept new members while members who left and died added to it, so income, costs, SHU, assets decreased. The pandemic has created many challenges for cooperative members, both in terms of income, access to resources, changes in consumption habits, uncertainty, and physical limitations. In dealing with the impact of this pandemic, it is important for cooperatives and the government to provide the support and assistance needed so that cooperative members can survive and recover from this crisis. There was a significant effect of working capital and cooperative growth on the profitability of the Citra Utama savings and loan cooperative in Sukabumi during the pandemic. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability.
subject: Articles
  topic: section
subject: MODAL KERJA
  topic: keywords
subject: PERTUMBUHAN KOPERASI
  topic: keywords
subject: PROFITABILITAS PADA PANDEMI
  topic: keywords
creator: Luthfy Putera Pratama Adrian
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-10-05
publication date: 2023-10-05
doi: 10.37150/jammi.v4i1.2147

Pengaruh Akuntabilitas dan Transparansi Dana Desa Terhadap Kinerja Pemerintah
type: item
description: The purpose of this study was to examine the effect of accountability and transparency on government performance. The grand theory in this study is the theory of stawarnership which explains the existence of local government as one of the institutions that can be trusted in acting in accordance with its duties and functions that prioritize and prioritize the public interest, provide financial responsibility, so that economic goals, public services and public welfare can be achieved. This study tested the hypothesis by taking samples from Roomo village government employees and Sukamulyo village government employees. The results of the hypothesis test obtained empirical findings that accountability and transparency affect the performance of village government.
subject: Articles
  topic: section
subject: Akuntasni pemerintah
  topic: keywords
subject: kinerja pemerintah
  topic: keywords
subject: Government accounting
  topic: keywords
subject: government performance
  topic: keywords
creator: M. faizin ardiansyah
creator: Umaimah Umaimah
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-07-04
publication date: 2023-07-04
doi: 10.37150/jammi.v3i2.2096

The Influence Of Financial Management Policy And Financial Implementation Performance On Orderly Regional Financial Administration
type: item
description: 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%.
subject: Articles
  topic: section
subject: Financial
  topic: keywords
subject: management
  topic: keywords
subject: policy
  topic: keywords
subject: performance
  topic: keywords
subject: of
  topic: keywords
subject: financial
  topic: keywords
subject: administration
  topic: keywords
subject: and
  topic: keywords
subject: orderly
  topic: keywords
subject: regional
  topic: keywords
creator: Asha Jindana
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-10-05
publication date: 2023-10-05
starting page: 1
ending page: 12
doi: 10.37150/jammi.v4i1.2072

- Pentingnya Penerapan Akuntansi Ponpes: Pesantren Tarbiyah Islamiyah Pariangan
type: item
description: 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
subject: Articles
  topic: section
subject: -
  topic: keywords
subject: Islamic Boarding School
  topic: keywords
subject: Islamic Boarding School Accounting
  topic: keywords
subject: Financial Managemen
  topic: keywords
creator: Sri Adella Fitri
creator: Suci Futri Nabilla
creator: Regina Ashifa Karim
creator: Riski Nasution
creator: Tiara Ayunda
creator: Ermila Sari
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-06-11
publication date: 2023-06-11
doi: 10.37150/jammi.v3i2.2040

Peran Pelatihan Dan Digital Marketing Dalam Meningkatkan Kinerja Sumber Daya Manusia di Masa Pandemi Covid-19 Pada Komunitas Umkm Mafia Kuliner Surakarta
type: item
description: This research aims to find out how the role of training by improving the performance of human resources in an organization or an MSME community in Surakarta. This study measures the level of the role of digital marketing training in improving HR performance as it can increase sales in an organization and MSMEs. The large role of human resources requires companies or MSMEs to be able to optimize the performance of their human resources so that they can make an optimal contribution to the digitalization sector of marketing as an effort to increase income and expand information in the world of technology. Consumer behavior is now born in an era where technology is already in its environment or often called the digital native generation, especially driven by this pandemic, companies or SMEs are also required to be ready to compete. This study uses a quantitative approach method. This type of research data is secondary data, namely data obtained indirectly or through intermediary media in the form of documents or company archives needed in research. The existence of training efforts can cause HR to be able to develop greater duties / obligations and responsibilities and can maximize company profits.
subject: Articles
  topic: section
subject: Keywords: Role of training, Digital Marketing, HR Performance
  topic: keywords
creator: CHANDRA CHANDRA
creator: Aprillia Ayu Astuti
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-06-11
publication date: 2023-06-11
doi: 10.37150/jammi.v3i2.2015

Analisis Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Pada Hotel Pantai Mutiara Pelabuhan Ratu Sukabumi
type: item
description: 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.
subject: Articles
  topic: section
subject: AIS
  topic: keywords
subject: Accounting
  topic: keywords
subject: Pantai Mutiara Hotels
  topic: keywords
creator: Intan Lestari
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-05-12
publication date: 2023-05-12
starting page: 46
ending page: 54
doi: 10.37150/jammi.v3i2.2003

Determinan Corporate Sustainability Performance Dengan Auditor Internal Sebagai Pemoderasi
type: item
description: 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.
subject: Articles
  topic: section
subject: Corporate Sustainability Performance
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Cash Flow
  topic: keywords
subject: Internal Auditor
  topic: keywords
creator: Hartina Djali
creator: Syahril Djaddang
creator: Endang Etty Merawati
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-05-12
publication date: 2023-05-12
starting page: 22
ending page: 45
doi: 10.37150/jammi.v3i2.1967

Analisis Pengelolaan Dana Desa (DD) dalam Pemberdayaan Masyarakat di Desa Sudajaya Girang dan Desa PerbawatiKecamatan Sukabumi Kabupaten Sukabumi
type: item
description: 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
subject: Articles
  topic: section
subject: Management
  topic: keywords
subject: Village Fund
  topic: keywords
subject: Community Empowerment
  topic: keywords
creator: Alyaa Alya Harwani
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-05-12
publication date: 2023-05-12
starting page: 14
ending page: 21
doi: 10.37150/jammi.v3i2.1889

Peran Self Regulatory Organization (Sro) Meningkatkan Perlindungan Hak Investor Pada Saat Covid-19
type: item
description: The purpose of this study is to find out SRO's efforts to protect investors' interests during COVID-19. This study uses a descriptive qualitative methodology. Several books or literature from previous studies became the source of data for this investigation. The findings show that the SRO continues to pay close attention to developments in market capitalization and has also issued a number of policies, one of which allows issuers or companies listed on the Indonesian Stock Exchange to be able to buy back shares without having to go through a General Meeting of Shareholders (GMS), with the intention of providing legal protection and legal certainty for investors.
subject: Articles
  topic: section
subject: Investment
  topic: keywords
subject: Stocks
  topic: keywords
subject: Covid-19
  topic: keywords
creator: Afrizaldi Wel Effendi
creator: Indah Kartika Sari
creator: Mukhairani Mukhairani
rights: Copyright (c) 2023 Jurnal Akuntansi UMMI
date: 2023-06-11
publication date: 2023-06-11
starting page: 1
ending page: 13
doi: 10.37150/jammi.v3i2.1888

Pengambilan Keputusan Untuk Berwirausaha Dengan Pengaruh Faktor E-commerce, Sistem Informasi Akuntansi, dan Self Efficacy
type: item
description: 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.
subject: Articles
  topic: section
subject: Accounting Information Systems
  topic: keywords
subject: E-Commerce
  topic: keywords
subject: Entrepreneurship
  topic: keywords
subject: Self Efficacy
  topic: keywords
creator: Fathoni Adi Wildani
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-09-25
publication date: 2022-09-25
starting page: 86
ending page: 98
doi: 10.37150/jammi.v3i1.1780

Analisis Prosedur Reimbursement Melalui Sistem Aplikasi Satria Keuangan Pada Dinas Kesehatan
type: item
description: 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.
subject: Articles
  topic: section
subject: District Health Office, Reimbursement, Satria Finance Application System.
  topic: keywords
creator: Siti Nur Azizah
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-09-25
publication date: 2022-09-25
starting page: 81
ending page: 85
doi: 10.37150/jammi.v3i1.1778

Peran Dan Orientasi Pemda Dalam Mengoptimalisasi Pendapatan Asli Daerah (Studi Kasus Badan Pendapatan Daerah Kabupaten Sukabumi)
type: item
description: 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.
subject: Articles
  topic: section
subject: Original Local Government Revenue (PAD)
  topic: keywords
subject: Role
  topic: keywords
subject: Orientation
  topic: keywords
creator: Nadia Cristina
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-09-25
publication date: 2022-09-25
starting page: 1
ending page: 16
doi: 10.37150/jammi.v3i1.1779

Analisis Kinerja Keuangan Bank Umum Syariah (BUS) yang Terdaftar Di Bursa Efek Indonesia (BEI)
type: item
description: 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).
subject: Articles
  topic: section
subject: CAR
  topic: keywords
subject: FDR
  topic: keywords
subject: ROA
  topic: keywords
subject: KINERJA KEUANGAN
  topic: keywords
subject: BANK UMUM SYARIAH (BUS)
  topic: keywords
subject: BURSA EFEK INDONESIA (BEI)
  topic: keywords
creator: Dian Pertiwi
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-09-25
publication date: 2022-09-25
starting page: 70
ending page: 80
doi: 10.37150/jammi.v3i1.1763

Penerapan Akuntansi ISAK 35 Terhadap Akuntabilitas Keuangan Masjid (studi kasus masjid besar al-hidayah sagaranten)
type: item
description: 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
subject: Articles
  topic: section
subject: ISAK 35, Mosque, Non-profit
  topic: keywords
creator: Salwa Manik Mawardah
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-09-26
publication date: 2022-09-26
starting page: 42
ending page: 59
doi: 10.37150/jammi.v3i1.1670

Penerapan Pelaporan Keuangan Pondok Pesantren Miftahul Huda Smk It Al-Kasyaf Sukabumi Berdasarkan Pedoman Akuntansi Pesantren
type: item
description: 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
subject: Articles
  topic: section
subject: Islamic boarding school, financial reports, islamic boarding school accounting guidelines
  topic: keywords
creator: Tazha Yan Muzdhalifa
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-09-25
publication date: 2022-09-25
starting page: 60
ending page: 69
doi: 10.37150/jammi.v3i1.1669

Pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa akuntansi di Sukabumi
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial Literacy, Lifestyle, Financial Management
  topic: keywords
creator: Sri Nasriah
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-09-26
publication date: 2022-09-26
starting page: 26
ending page: 33
doi: 10.37150/jammi.v3i1.1542

Pengaruh Latar Belakang Pendidikan, Skala Usaha, Pengetahuan Akuntansi Terhadap Penggunaan Sistem Informasi Akuntansi Pada UMKM
type: item
description: 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.
subject: Articles
  topic: section
subject: Keywords: Educational Background, Business Scale, Accounting Knowledge, Use of Accounting Information Systems.
  topic: keywords
creator: Muli Nurkafta
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-09-26
publication date: 2022-09-26
starting page: 17
ending page: 25
doi: 10.37150/jammi.v3i1.1540

Analisis Hukum Islam Dalam Penerapan Bagi Hasil Pada Bank Muamalat Sukabumi
type: item
description: 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, compar…
subject: Articles
  topic: section
creator: Nela Nurlaelasari Nela
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-09-26
publication date: 2022-09-26
starting page: 34
ending page: 41
doi: 10.37150/jammi.v3i1.1577

ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN DANA INFRASTRUKTUR DARI DANA DESA DALAM ANGGARAN PENDAPATAN DAN BELANJA DESA
type: item
description: 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
subject: Articles
  topic: section
subject: Kata Kunci: Pengelolaan, Pertanggungjawaban, Dana Desa dan Anggaran Pendapatan dan Belanja Desa.
  topic: keywords
creator: Anbiawati Anbiawati
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-03-24
publication date: 2022-03-24
starting page: 105
ending page: 116
doi: 10.37150/jammi.v2i2.1515

Pengaruh Pembiayaan Musyarakah dan Tabungan Mudharabah terhadap Pendapatan Bagi Hasil
type: item
description: 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.
subject: Articles
  topic: section
subject: musyarakah financing
  topic: keywords
subject: mudharabah savings
  topic: keywords
subject: revenue sharing
  topic: keywords
creator: fitri puji astuti
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-03-24
publication date: 2022-03-24
starting page: 81
ending page: 94
doi: 10.37150/jammi.v2i2.1507

PENGARUH LABA DAN KETERSEDIAAN KAS TERHADAP KEPUTUSAN INVESTASI (Studi Kasus di Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
type: item
description: 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.
subject: Articles
  topic: section
subject: Profit, cash and investment decisions
  topic: keywords
creator: Risa Apriani
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-03-24
publication date: 2022-03-24
starting page: 95
ending page: 104
doi: 10.37150/jammi.v2i2.1506

The Effect Of Firm Size, Profitability, and Capital Structure On Firm Value
type: item
description: 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.
subject: Articles
  topic: section
subject: Firm size, profitability, capital structure, and firm value.
  topic: keywords
creator: Sanggita Wahyuningtyas
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-03-24
publication date: 2022-03-24
starting page: 55
ending page: 66
doi: 10.37150/jammi.v2i2.1481

The The Effect Of Debt Covenant, Financial Distress to Accounting Conservatism, Accounting
type: item
description: This research aims to examine the effect of debt covenant, financial distress to 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.
subject: Articles
  topic: section
subject: Debt covenant, financial distress, accounting conservatism.
  topic: keywords
creator: Arita Siska Febrianti Siska
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-03-24
publication date: 2022-03-24
starting page: 67
ending page: 80
doi: 10.37150/jammi.v2i2.1488

PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA)
type: item
description: 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.
subject: Articles
  topic: section
subject: Deferred Tax Expense, Tax Planning, EarningManagement
  topic: keywords
creator: WULANDINI KUSUMANINGTYAS
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-03-24
publication date: 2022-03-24
doi: 10.37150/jammi.v2i2.1466

PENGARUH PENGETAHUAN PERPAJAKAN, PENERAPAN SISTEM E-FILING DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK
type: item
description: This research aimed to examine and analyze the effect of implementation of efiling ans service quality on the individual taxpayers’ compliance at the Pratama Gresik Selatan Tax Office. While, the research was quantitative with questionaires as the instrument. Moreover, the data collection technique used purposive sampling, in which the sample was based criteria given. In line with, there were 100 individual taxpayers registered at the Pratama Gresik Selatan Tax Office as sample. Furthermore, the data analysis technique used multiple linear regression with SPSS. The results of this study indicate that the variable of taxation knowledge and the implementation of the E-Filing System has a positive effect on individual taxpayer compliance, it will also affect the compliance of individual tax payers getting better and increasing. While the quality of service does not have a positive effect on individual taxpayer compliance.
subject: Articles
  topic: section
subject: taxation knowledge, Application of E-Filing System, Taxpayer Awareness, Individual Taxpayer Compliance
  topic: keywords
creator: Muhammad Hilman
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-03-24
publication date: 2022-03-24
starting page: 31
ending page: 44
doi: 10.37150/jammi.v2i2.1408

Pengaruh Informasi Laba, Ukuran Perusahaan, Dividen dan Leverage terhadap Abnormal Return
type: item
description: ABSTRACT The purpose of this study is to examine whether or not there is an effect of information on earnings, firm size, dividends and leverage on abnormal returns. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX). Profit information is related to the problem of meaning that must be attached by report engineers to symbols or cost elements so that profit is useful and meaningful as information, while company size is an indicator that can provide clues about the characteristics or conditions of the company. The research data were collected by using the documentation technique of the sample company's financial statement items. By using purposive sampling, the final sample is 85 companies. Test the research hypothesis using multiple linear regression analysis. The results of the hypothesis test conclude that earnings information, firm size, and leverage have no significant effect on abnormal returns. Research has implications for academic, practical and policy aspects.
subject: Articles
  topic: section
subject: earnings information, firm size, dividend leverage and abnormal return
  topic: keywords
creator: Muhammad Nasharuddin
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-03-24
publication date: 2022-03-24
starting page: 14
ending page: 30
doi: 10.37150/jammi.v2i2.1409

ANALISIS PROSEDUR PEMBERIAN KREDIT DALAM UPAYA MENCEGAH KREDIT MACET
type: item
description: This study was conducted to determine the procedure for granting credit and how to prevent bad loans at BPR Sukabumi Cibadak Branch. The method used in this study is a qualitative research method with a descriptive approach. This study uses primary and secondary data sources, namely through observation, interviews and documentation, then the data analysis techniques carried out in this study are data reduction and data presentation and finally draw conclusions from the research that has been done. The results of the research that have been carried out show that BPR Sukabumi Cibadak Branch has carried out the credit granting procedure correctly but this is not enough to prevent bad loans. The process starts from analyzing customer credit applications, using the 5C 6A and 7P principles, conducting a survey, after the credit is disbursed, the bank will continue to monitor credit payments. As for how to overcome bad loans at BPR Sukabumi Cibadak Branch, it can be done in 3 ways, namely: 3R, Write-Off Credit, AYDA. Keywords: Credit Granting Procedures, Preventing, Bad Credit
subject: Articles
  topic: section
subject: Credit Granting Procedures
  topic: keywords
subject: Preventing
  topic: keywords
subject: Bad Credit
  topic: keywords
creator: Marwah Afni Syafira
rights: Copyright (c) 2022 Jurnal Akuntansi UMMI
date: 2022-03-24
publication date: 2022-03-24
starting page: 1
ending page: 13
doi: 10.37150/jammi.v2i2.1404

Pengaruh Dana Bantuan Operasional Sekolah (Bos) Terhadap Kinerja Keuangan
type: item
description: This study aims to determine the effect of school operational fund (B0S) on financial performance. The data used in this study uses secondary data with quantitative research methods with associative approaches, which are then processed with the help of SPSS 24 using normality tests and test t (partial). And from these results this study shows the school operational assistance funds (BOS) and education support funds influence financial performance. From year 2014- 2018.
subject: Articles
  topic: section
subject: School operational fund (BOS)
  topic: keywords
subject: financial performance
  topic: keywords
creator: uliawati uliawati
rights: Copyright (c) 2021 Jurnal Akuntansi UMMI
date: 2021-10-01
publication date: 2021-10-01
doi: 10.37150/jammi.v2i1.1353