cover
Contact Name
Wiwik Fitria Ningsih
Contact Email
pppm@stie-mandala.ac.id
Phone
+6282330448178
Journal Mail Official
jakuma@stie-mandala.ac.id
Editorial Address
Jl. Sumatra No.118-120, Tegal Boto Lor, Sumbersari, Kec. Sumbersari, Kabupaten Jember, Jawa Timur 68121
Location
Kab. jember,
Jawa timur
INDONESIA
JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
ISSN : 27753352     EISSN : 27453898     DOI : https://doi.org/10.31967/jakuma
Core Subject : Economy, Social,
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN adalah jurnal yang diterbitkan oleh Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Mandala, terbit 2 kali dalam satu tahun. JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN merupakan media publikasi ilmiah baik berupa kajian literature maupun penelitian lapang terkait ruang lingkup akuntansi dan manajemen.
Articles 11 Documents
Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching Dia Permatasari, Nonik; Haifah, Haifah; Widaninggar, Nanda
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.374

Abstract

This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.
Analisis Perbandingan ¬Tingkat Kesehatan Bank BUMN dan Bank BUSN Dengan Menggunakan Pendekatan Risk Based Bank Rating (RBBR) Ella Sari, Theresia; Indah Handayani, Yuniorita; Kartika Sari, Nurshadrina
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.375

Abstract

This study aims to determine the effect of the Comparison of Health Levels of BUMN and BUSN Banks Using a Risk Based Bank Rating (RBBR) Approach. The data used in this study are secondary data obtained from the financial statements of BUMN and BUSN. Samples taken were 6 banks (3 BUMN Banks and 3 BUSN Banks) with purposive sampling method. The data obtained is then processed using the calculation of each variable based on the RBBR approach which refers to Circular Letter of OJK No.14/SEOJK.03/2017 covering components: Risk profile (using NPL ratio, LDR), Governance, Rentability (using ROA, ROE) and Capital (using CAR ratio).The results of the study show that in 2013-2017 the total composite ranking score of the entire BUMN Bank variable was higher than the BUSN Bank. The composite variable total score of ROA and ROE of BUMN banks is higher than BUSN. Total NPL, LDR, and GCG composite rating scores of BUSN Banks are higher than BUMN Banks. In the total composite rating score, the CAR variable of the BUMN Bank and BUSN Bank gets the same score.
Variabel – Variabel Yang Mempengaruhi Struktur ModalPada Perusahaan Manufaktur Di Bursa Efek Indonesia Murni Utami, Kurnia; Dwi Astuti, Diana; Fansuri Yusuf, Hamzah
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.376

Abstract

This study aims to determine the effect of simultaneous and partial variables of sales stability, asset structure, operating leverage, company size, and profitability on capital structure in manufacturing companies on the Indonesia Stock Exchange. Research period 2014 - 2018. Determination of the sample by purposive sampling method. Using the method of multiple linear regression analysis. The results of the classic assumptions of the study, showed that normally distributed, no multicollinearity, no symptoms of heteroscedasticity, and no autocorrelation. The results of multiple regression, show the independent variables simultaneously influence the dependent variable. Partially, the variables of sales stability, operating leverage and firm size have a significant effect on capital structure, while asset structure and profitability have no significant effect on capital structure.
Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Dwi Rahmawati, Septin; Dwi Astuti, Diana; Rachmawati, Lia
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.377

Abstract

Manufacturing companies are companies that produce raw goods into finished goods, one of which is the consumer goods industry. The consumer goods industry is an industry that society needs to produce products for daily needs. Therefore, investors continue to look at the shares of this industry because they are considered to be always stable in determining the level of profit production. The purpose of this study is to understand the factors that influence stock returns with profitability as an intervening variable. The data used are secondary data collected from the Indonesia Stock Exchange 2014-2018 publications. The data processing method uses the path analysis method with IBM SPSS version 22. The results of the study show that Earnings Per Share and Debt Adequacy Ratio are related to Profitability. Yield Dividend, Firm Size, and Growth does not affect Profitability. Growth concerns Stock Returns, but Company Size, Dividend Results, Firm Size and Profitability Adequacy Ratio can be intervening variables Earning Per Share, but Profitability is not able to become intervening variables such as Yield Dividend, Company Size, Growth and Debt Adequacy Ratio.
Faktor-Faktor Yang Memengaruhi Penganggaran Berbasis Kinerja (Performance Based Budgeting) Pada Pemerintah Kabupaten Jember Ghofur, Abdul; Firdaus, Muhammad; Rachmawati, Lia
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.378

Abstract

This study aims to study the effect of commitment, leadership style, reward, punishment and quality of human resources on performance-based budgeting (performancebased budgeting) in the Jember Regency Government in 2019. Data processing methods use multiple analysis with the help of SPSS analysis tool version 21. Research results demonstrate accounting commitment, leadership style, reward, punishment and quality of human resources for performance-based budgeting. Partially, commitment accounting, leadership style, punishment and quality of human resources are not related to performance-based budgeting, while awards have a significant and positive effect on performance-based budgeting.
Pengaruh Kualitas Auditor, Leverage, Harga Saham, Inflasi, Capital Expenditure Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftardi BEI Silfiana, Annisa; Dwi Astuti, Diana; Fitria Ningsih, Wiwik
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.379

Abstract

This study aims to determine the effect of Audit Quality, Leverage, Stock Prices, Inflation, Capital Expenditure, on earnings management as measured by discretionary accruals. In agency theory, agency problems arise because of the opportunistic behavior of the agent, namely the behavior of management to maximize their own well-being that is contrary to the principal's interests. Managers have the urge to choose and implement accounting methods that can show good performance to get bonuses and principals, the choice of methods deliberately chosen by management is known as earnings management.This type of research is an empirical study. The study was conducted on cigarette manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Data obtained through documentation, by collecting annual report data and company financial reports on the Indonesia Stock Ecchange (IDX) web. Data regarding discretionary accruals to measure earnings management, dummy to measure auditor quality, debt equity ratio to measure leverage, earnings per share to measure stock prices, inflation at certain periods to measure inflation, capex ratio to measure capital expenditure and tested using regression tests linear regression with the help of SPSS analysis.The results of this study indicate that audit quality and leverage significantly influence earnings management while the other three variables are stock price, inflation, capital expendiure, and no effect on earnings management.
Pengaruh Integritas, Objektivitas, Kompetensi, Perilaku Profesional dan Kerahasiaan Terhadap Kualitas Audit Dengan Independensi Sebagai Variabel Moderasi (Pada Kantor Inspektorat Kabupaten Jember) Karismanda, Agrilia Priska; Rachmawati , Lia; Astuti, Diana Dwi
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.404

Abstract

The purpose of this study was to determine the effect of integrity, objectivity, competence, professional behavior and confidentiality on audit quality with independence as a moderating variable in the Inspectorate Jember office. The number of samples includes 30 people. The analytical method uses multiple linear regression, t test and moderation analysis with the classical assumption test research model, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study state that objectivity partially affects audit quality, while integrity, competence, professional behavior and confidentiality do not partially affect audit quality. Independence can moderate the relationship between competence interactions with audit quality, while independence cannot moderate the relationship between interactions of integrity, objectivity, professional behavior and confidentiality on audit quality.
Analisis Faktor –Faktor Yang Mempengaruhi Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Periode 2015 – 2019 Agustin, Maulina; Indah, Yuniorita; Kartika, Nurshadrina
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.405

Abstract

The purpose of this research is to examine and analyze the effect of Profitability Ratios, Market Value Ratios, Leverage Ratios, and Activity Ratios on Profit Growth with Firm Size as Moderation Variable by using the Basic Sector and Chemical Manufacturing company objects listed on the Indonesia Stock Exchange. This research was conducted for five consecutive years, from 2015 to 2019 which included 11 sample companies, which were taken using purposive sampling technique. Data were analyzed using multiple regression analysis and residual test for moderating variables. The results showed that only the Market Value Ratio had a partial effect with a significant value of 0.013, while the Profitability Ratio, Leverage Ratio, and Activity Ratio had no significant effect on profit growth, while for the company size variable as a moderating variable only the activity ratio was significant and with the presence of variables. moderation can strengthen or weaken the relationship between the independent variable and the dependent variable.
Analisis Faktor-Faktor Yang Mempengaruhi Pilihan Perusaahan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Vidiana, Evi; Astuti, Diana Dwi; Ningsih, Wiwik Fitria
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.406

Abstract

The principle of accounting conservatism is still considered a controversial principle on the one hand accounting conservatism is considered as an obstacle that will affect the accounting conservatism as the dependent variable, then managerial ownership quality of financial statements, on the other hand accounting conservatism is useful to avoid managers' opportunistic behavior with regard to contracts used by financial statements as contract media. used in this research is, public ownership, debt governance, grow opportunities and capital intensity are used as factors that can influence conservatism as well as being an independent variable. The sample of this research is manufacturing companies listed on the Indonesian stock exchange (IDX). Samples are selected using the purposive sampling method. The number of companies taken as samples are 5 companies from 14 companies in 2014-2018. The results of research from research this is that from the five variables namely managerial ownership, public ownership, debt covenant, growth opportunities and capital intensity, there are three variables that have a significant influence on accounting conservatism.
Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember Watun, Salma; Widagdo, Suwignyo; Widaninggar, Nanda
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.407

Abstract

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.

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