cover
Contact Name
Nurharibnu Wibisono
Contact Email
nurharibnu@unmer-madiun.ac.id
Phone
+62351-495551
Journal Mail Official
jamer@unmer-madiun.ac.id
Editorial Address
http://mail.unmermadiun.ac.id/index.php/jamer/about/editorialTeam
Location
Kota madiun,
Jawa timur
INDONESIA
JAMER
ISSN : -     EISSN : 27234843     DOI : https://doi.org/10.33319/jamer.v1i2
Core Subject : Economy,
JAMER : Jurnal Akuntansi Merdeka Terbit dua kali dalam setahun pada bulan Maret dan September Memuat artikel hasil penelitian ilmu-ilmu Akuntansi. Jurnal JAMER telah teregistrasi dengan nomor ISSN 2723-4843 (Online). Jurnal JAMER di kelola oleh Fakultas Ekonomi Universitas Merdeka Madiun.
Articles 15 Documents
Struktur Kepemilikan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia Widodo, Nova Maulud; Widagdo, Ari Kuncara
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i1.14

Abstract

Abstract— This study aims to analyze and test the ownership structure influence on the human resource accounting disclosure (HRAD). This study empirically examine the influence of ownership structure that is foreign ownership and family ownership on the HRAD. Control variables on this study are firm SIZE, CAR, LDR, and AGE. This study used secondary data obtained through the Indonesia Stock Exchange. HRAD is measured using an index Mamun. The sample was banking companies listed on the Indonesian Stock Exchange 2011-2014 period selected through purposive sampling method. Total annual reports used for analysis were 133 reports. Methods of data analysis in the study using multiple linear regression with SPSS software. The structure of ownership in this study by considering authenticity. In this study, foreign ownership and family ownership is measured by two measurements. The measurement foreign ownership results showed no influence on the HRAD. Family ownership using the first measurement has no influence on HRAD, while using the second measurement significant negative influence. Control variables in this study is the company SIZE and AGE and have positive influence on the HRAD. While the CAR and LDR have negative inluence on  the HRAD. Keywords—: human resource accounting disclosure; ownership structure; banking company.
Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Terhadap Pengelolaan Keuangan Kelurahan Di Kecamatan Kartoharjo Kota Madiun Putri, Wahyuningtyas Mutiara; Sripeni, Rusbiyanti; Kusumo Broto, Andri Hasmoro
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i2.33

Abstract

Abstract— This study aims to find out how far the implementation of transparency, accountability and participation of village finance management in Kartoharjo Subdistrict Madiun City.The research method used is qualitative method with descriptive approach. Respondents in this research are 52 kelurahan in manguharjo urban village. Data collection techniques used in the form of interviews, observations and questionnaires. Data obtained from the primary data by using questionnaires, data analysis techniques using multiple linear regression analysis with SPSS software program version 23.00 for windows and hypothesis testing is done by using the F test. The results of this study indicate that transparency posistif influence on village financial management, while accountability and participation have no effect on the management of village finance. Keywords—: Kelurahan Financial Management; Transparency; Accountability; Participatio.
Analisis Perbandingan Kinerja Investasi Portofolio Pasar Modal Syariah Dengan Pasar Modal Konvensional (Studi Kasus Pada Jakarta Islamic Index dan IDX30) Bakri Katti, Siti Wardani; Mutmainah, Mutmainah
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i1.19

Abstract

Abstract— The general difference between conventional capital markets and Islamic capital markets can see in the instruments and transactio mechanism, while the difference of Sharia stock index value with conventional stock index value lies in the criteria of the issuer’s shares that must meet the basic principles of sharia. The aim of this research is 1) to know average difference of return between Jakarta Islamic Index (JII) with IDX30 in bullish and bearish period, 2) to know the difference of return between Jakarta Islamic Index (JII) with IDX30 in bullish and bearish period through Sharpe Index approach. The research type is explanatory research. This research use all of go public companies on Indonesia Stock Exchange (BEI) from 2014-2018. Sampling in this research use purposive sampling. The classic assumption test uses normality and homogeneity test. Data analysis method use independent sample T-test. The research result show that no average difference of return of portfolio investment performance in the 2014-2018 period between Jakarta Islamic Index (JII) with IDX30 in the bullish and bearish period. Portfolio investment performance in the 2014-2018 period show no average difference of return between Jakarta Islamic Index (JII) with IDX30 through Sharpe index approach in the bullish and bearish period. Keywords—: Islamic Capital Markets; Conventional Capital Markets; Jakarta Islamic Index; IDX30; Indonesia Stock Exchange.
Studi Alokasi Belanja Modal Pada Anggaran Pemerintah Daerah Di Eks-Karesidenan Madiun Hermawan, Hery
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i2.30

Abstract

Abstract— This study aims to determine the effect of the level of effectiveness, independence, and fiscal decentralization on capital expenditures in districts/ city of Madiun Residency both partially and simultaneously. The type of research is quantitative research. Data analysis used is multiple linear regression, t test, F test and coefficient of determination. The result of this study show that, 1.The level of effectiveness significantly effect on the allocation of capital expenditure in the districts/city of Madiun Residency. 2. The level of independence significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 3. The level of fiscal decentralization significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 4. The level of effectiveness, independence, and fiscal decentralization simultaneously affect on the allocation of capital expenditure in districts/city of Madiun Residency. Keywords—: level of effectiveness;  independence; fiscal decentralization; capital expenditure.
Perlakuan Akuntansi Revaluasi Aset Tetap Pada PT Pos Indonesia (Persero) Kudhori, Ahmad; Fitriah, Nur
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i1.15

Abstract

Abstract— PSAK No. 16/2015 states that the fixed assets owned by an entity will initially be recognized according to their acquisition costs and will be depreciated annually. Fixed assets which have been recognized will be measured by two methods, namely the cost method and revaluation method. Revaluation method is carried out with the aim to present the true value of fixed assets. Revaluation method is done by finding the difference in value of fixed assets before and after revaluation. This research was carried out by recognizing, measuring, and presenting revalued fixed assets. Fixed assets that are recognized are land and building groups, machinery, motor vehicles, office equipment and will be depreciated using the straight-line method and declining balance. The results of this study are an increase in the value of the fixed assets of PT Pos Indonesia (Persero) Magetan 63300 Post Office, worth Rp20,158,558.00. The addition of this fixed asset value is called a revaluation surplus or revaluation profit of assets that will be presented in other comprehensive income in the statement of profit or loss and other comprehensive income. Keywords—: Fixed Assets; Depreciation; Cost Method; Revaluation Method.
Pengaruh Solvabilitas Terhadap Return Saham Dengan Earning Per Share Sebagai Variabel Moderasi Ardianti, Adinda Novia; Nuraina, Elva; Wihartanti, Liana Vivin
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i1.23

Abstract

Abstract— The purpose of this study is to analyze the effect of solvency on stock returns by using EPS as a moderating variable in the Food and Beverage companies listed on the IDX for the period 2015-2017. This study uses a type of quantitative research with a sampling technique that is purposive sampling. The research observation data were 36 companies. The analysis technique uses descriptive statistical analysis, classic assumption test and hypothesis testing using Moderated Regression Analysis (MRA). The results of the study prove that solvency has a not significant positive effect on stock returns and EPS reinforces the effect of solvency on stock returns. The smaller the level of solvability, the smaller the risk obtained. Keywords—: Solvability; Returns; EPS.
Kinerja UKM Batik di Jawa Timur dari Perspektif Sumber Daya Perusahaan dan Inovasi Produk Dwimahendrawan, Andrias
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i2.31

Abstract

Abstract— This study aims to explain the effect of company resources and product innovation on company performance. This study uses a quantitative approach with a population of 120 batik SMEs and sampling using the Slovin formula with a total of 92 batik SMEs in East Java. Data analysis using linear regression. The results showed that the variable company resources had a significant effect on company performance with a t value of 2.7 and product innovation had a significant effect on company performance with a t value of 2.2. The originality of this study measures the company's performance from the perspective of resources and product innovation in batik SMEs in East Java. Keywords—: Company Resources; Product Innovation; Company performance; Batik.
Pengaruh Intellectual Capital, Islamic Corporate Social Responsibility, dan Islamic Corporate Governance Terhadap Kinerja Perbankan Syariah di Indonesia Periode 2016-2018 Astuti, Novi Tri; Suharni, Siti
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i1.24

Abstract

Abstract— This study aims to examine the influence of Intellectual Capital, Islamic Corporate Social Responsibility, and Islamic Corporate Governance on the Performance of Islamic Banking in Indonesia. Technique in intake of sample use method of purposive sampling. Data obtained from the secondary data is the annual report of 11 Islamic Commercial Banks in Indonesia registered in OJK over a period of years 2016-2018. Data analysis was done with a doble linier regression with SPSS program version 16.00 for windows. The results showed that the variable Intellectual Capital has significantly affect on financial performance of Islamic Banking in Indonesia 2016-2018 Period. While the variables  Islamic Corporate Social Responsibility and Islamic Corporate Governance is no significantly affect on financial performamce.of Islamic Banking in Indonesia 2016-2018 Period. Keywords—: Intellectual Capital; Islamic Corporate Social Responsibility; Islamic Corporate Governance; Performance of Islamic Banking.
Pengaruh Kepuasan Kerja, Komitmen Organisasi, dan Budaya Organisasi terhadap Organizational Citizenship Behavior di PDAM Tirta Taman Sari Kota Madiun Rofiqoh, Marlinda; Isharijadi, Isharijadi; Styaningrum, Farida
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i1.20

Abstract

This research aim to know influence of job satisfaction, organizational commitment, and organizational culture to organizational citizenship behaviour of PDAM Tirta Taman Sari Madiun City. This research is quantitative analytical research with primary data. These samples in this research is 104 regular employees. While used data collecting technique that is with questioner and documentation. The research instrument used was the Likert scale. The calculation data analysis technique uses Smart PLS, which includes descriptive statistical analysis, the outer model, inner model, and hypothesis testing by looking at the t-statistical value. The result showed job satisfaction, organizational commitment, and organizational culture positive and significant impact on organizational citizenship behavior.
Melihat Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Berinvestasi Di Pasar Modal Untuk Pengembangan Galeri Investasi (Studi di Universitas Merdeka Madiun) Utami, Saraswati Budi; Bakri Katti, Siti Wardani; Prasetyo, Yogik Eko
JAMER : Jurnal Akuntansi Merdeka Vol 1, No 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v1i2.32

Abstract

Abstract— This study aims to determine the considerations taken by students of the Faculty of Economics, University of Merdeka Madiun to invest in the capital market through the Investment Gallery of Merdeka Madiun University. Some of the factors chosen to see the consideration in investing are (1) Minimum Capital variable, (2) Return variable, and (3) Capital Market Education variable. Students as investors still have limitations, so the factors that are considered in making investment decisions or investment interests are not too many. This research is an associative study because it is to determine the relationship between Minimum Capital for Investment, Return and Capital Market Education on Student Interest. The research analysis technique uses multiple linear analysis. Respondents in this study were still limited to the Faculty of Economics because in the Investment Gallery of Merdeka Madiun University most of the investors were from the Faculty of Economics. Meanwhile, from other faculties, knowledge of investment options is still common. This study used a sample of 106 students who met the criteria set, from a population of 417 students who had open accounts at the Investment Gallery of the Merdeka University of Madiun. The results showed that: (1) the Minimum Investment Capital variable partially had no significant effect on the Investment Interest variable, (2) the Return variable partially had a significant effect on the Investment Interest variable, (3) the Capital Market Education variable partially had a significant effect on the Interest variable. Investment, and (4) the Minimum Investment Capital, Return, and Capital Market Education variables simultaneously (simultaneously) have an effect on the Investment Interest variable. Of the three variables the dominant influence on student interest is Return. From the results of this research, it can be used as a basis for managers of the Investment Gallery at Merdeka Madiun University to develop a development strategy. Investors from students within the University of Merdeka Madiun itself can be increased through capital market education activities carried out on campus personally or by opening classes. In order to attract potential investors outside the campus, more intense education is also needed, through communities because investment in the capital market is still something new in Indonesian society. Keywords—: Investment Interests; Capital Market; Minimum Investment Capital; Return; Capital Market Education.

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