JAMER : Jurnal Akuntansi Merdeka

OPTIMALISASI KEUNTUNGAN PADA UMKM COMRO DAN MISRO MENGGUNAKAN PROGRAM LINIER DENGAN METODE

2025-01-22T09:40:15+07:00

Penelitian ini bertujuan untuk mengoptimalkan keuntungan pada Usaha Mikro, Kecil, dan Menengah (UMKM) yang memproduksi comro dan misro menggunakan metode program linier dengan pendekatan simpleks. UMKM ini menghadapi tantangan keterbatasan sumber daya, seperti bahan baku dan kapasitas produksi, yang menghambat pencapaian keuntungan maksimal. Dengan menggunakan metode simpleks, penelitian ini mengidentifikasi kombinasi produksi yang optimal untuk memaksimalkan keuntungan, yaitu sebesar Rp 6.000.000 per hari. Penelitian ini mengandalkan perangkat lunak seperti Solver Excel untuk mengimplementasikan model matematika dan mendapatkan solusi yang efisien dan akurat. Hasil penelitian menunjukkan bahwa penerapan program linier dapat membantu UMKM dalam mengelola sumber daya secara optimal, memperkuat daya saing, dan memberikan panduan strategis dalam perencanaan produksi.

PENGARUH MENTAL ACCOUNTING, SISTEM INFORMASI AKUNTANSI, MODAL USAHA, DAN PEMANFAATAN E- COMMERCE TERHADAP KINERJA UMKM DI KABUPATEN MADIUN

2025-05-20T09:31:15+07:00

This research examines the influence of Mental Accounting, Accounting Information Systems, Business Capital, and E-Commerce Utilization on the Performance of MSMEs in Madiun Regency. The type of research used in this study is quantitative. This research examines the influence of Mental Accounting, Accounting Information Systems, Business Capital, and the Utilization of E-Commerce on the Performance of MSMEs in Madiun Regency. The type of research used in this study is quantitative. Data were obtained by distributing questionnaires in the form of Google Form links and barcodes to MSME actors. The population in this study consists of MSME actors registered with the Department of Trade, Cooperatives, and Micro Enterprises in Madiun Regency. The sampling technique used the method of proportionate stratified random sampling with 100 respondents. Data analysis was conducted using multiple linear regression analysis assisted by the SPSS version 27 for Windows program. The hypothesis results show that the Mental Accounting variable is 0.000, the Accounting Information System variable is 0.000, the Business Capital variable is 0.000, and the E-Commerce Utilization variable is 0.000. With these results, it can be stated that Mental Accounting, Accounting Information Systems, Business Capital, and the Utilization of E-Commerce have a significant positive effect on the Performance of MSMEs in Madiun Regency

DAMPAK KENAIKAN TARIF CUKAI DAN PENGENAAN PAJAK ROKOK ELEKTRIK PADA PELAKU USAHA ROKOK ELEKTRIK DI KOTA KUPANG

2025-05-20T09:42:06+07:00

Based on the Regulation of the Minister of Finance number 143/PMK.010/2023, cigarette excise is a state levy imposed on cigarettes. Cigarette tax is a state levy on cigarette tax collected directly by the central government. The object of cigarette tax is tobacco products including cigarettes, cigars, leaf cigarettes, and other forms of cigarettes imposed on cigarettes. Then, the subject of cigarette tax itself is cigarette consumers, with taxpayers being cigarette factory entrepreneurs/producers and cigarette importers who have an Exciseable Goods Entrepreneur Identification Number (NPPBKC) permit. This study aims to describe the impacts caused by the increase in excise rates and the imposition of taxes on electronic cigarettes in Kupang City. The population used in this study were business owners and employees of Vape Shop XX Kupang. The sample of this study consisted of 3 people consisting of the business owner and two employees. The data collection technique used in this study came from primary data or data obtained directly through interviews with business owners and employees of Vape Shop XX Kupang. This study also uses secondary data, namely data on the percentage of smokers in Kupang City based on the 2013 and 2018, and excise rates based on Minister of Finance Regulation No. 192/PMK.010/2022. The results of the study show that the increase in excise rates and the imposition of taxes on electronic cigarettes have an impact on the understanding of excise and taxes, public consumption, electronic cigarette trade, and the response of the Kupang City community.

PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA PEMERINTAH KABUPATEN MAGETAN

2025-05-20T09:53:15+07:00

Since Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. In this Government Regulation itself, the performance measurement system for the government, both central and regional, begins to be regulated. Public accountability and public transparency are the most important principles for realizing good regional government performance. Basically, supervision is completely directed at avoiding the possibility of deviation or deviation from the goals to be achieved. Through supervision, it is hoped that it can help implement the policies that have been set to achieve the planned goals effectively and efficiently. The aim of the research is to determine the influence of accountability, transparency and supervision on the performance of Magetan Regency.

This type of research is quantitative research. Data collection techniques use questionnaires and documentation. The analysis technique uses multiple linear regression, hypothesis testing (t test and F test).

The results obtained show that (1) There is an influence of accountability on the performance of the Magetan Regency government. (2) There is an influence of transparency on the performance of the Magetan Regency government. (3) There is an influence of supervision on the performance of the Magetan Regency government. (4) There is an influence of accountability, transparency and supervision on the performance of the Magetan Regency government. (5) The coefficient of determination (R Square) obtained is 0.743. This means that variations and the three independent variables, namely accountability, transparency and supervision, contribute to Regency Government Performance by 74.3%, while the other 25.7% can be explained by other variables not included in the research.

PENGARUH PROFITABILITAS, LEVERAGE, KEBIJKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-05-19T21:21:24+07:00

This study aims to analyze the influence of (1) profitability on company value, (2) leverage on company value, (3) dividend policy on company value, (4) company size on the value of consumer goods industry companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study is consumer goods industry sector companies listed on the Indonesia Stock Exchange. Meanwhile, the sample in this study was determined by the purposive sampling method, namely consumer goods industry companies for five consecutive years from 2017-2021 so that a sample of 15 companies with 75 observation data was obtained. The analysis method used is the multiple linear regression method using the IBM SPSS Statistics 25 program. The results of this study conclude that (1) profitability has a positive and significant effect on the company's value, (2) leverage has no effect on the company's value, (3) dividend policy has no effect on the company's value, (4) the size of the company has a positive and significant effect on the company's value.

PENGARUH DANA TRANSFER KE DESA TERHADAP NILAI INDEKS DESA MEMBANGUN DI KOTA BANJAR PROVINSI JAWA BARAT

2025-05-09T13:16:07+07:00

One of the sources of village income is transfer funds, which consist of village funds, tax and retribution sharing, village fund allocations, and provincial financial assistance. The use of that budget underlies the birth of the Village Development Index, which is one of the instruments to capture the development of village independence. Banjar City in West Java Province is the only city in West Java Province that has villages with relatively high Indeks Desa Membangun scores. This research aims to determine the effect of transfer funds on the Developing Village Index in the relevant year.Data were obtained from the website of the Ministry of Development of Disadvantaged Villages and Transmigration for the year 2024. Data analysis was conducted using multiple linear regression with Minitab 21 software. The analysis results indicate that village funds do not affect the Developing Village Index, whereas tax and retribution sharing as well as village fund allocation significantly affect the Developing Village Index.

PENGARUH KUALITAS REGULASI TERHADAP INVESTASI ASING DI INDONESIA DENGAN PENDEKATAN VECTOR ERROR CORRECTION MODEL (VECM) PERIODE 2002–2022

2025-05-20T10:26:17+07:00

This study investigates the dynamic relationship between the Regulatory Quality Index (RQI), Foreign Direct Investment (FDI), Gross Domestic Product (GDP), and Bank Capital to Assets Ratio (BCAR) in Indonesia from 2002 to 2022, utilizing the Vector Error Correction Model (VECM) approach. The model captures both short-term dynamics and long-term equilibrium relationships among the variables. The results reveal that all variables are integrated of order one (I(1)) and share a cointegrating relationship, supporting the use of VECM. Empirical findings indicate that GDP has a significant and positive impact on regulatory quality in both the short and long run. FDI exerts a limited positive effect, while BCAR does not have a significant short-term influence on RQI. The statistically significant error correction term (ECT) confirms the existence of an adjustment mechanism toward long-run equilibrium. These findings highlight the crucial role of economic growth, foreign investment, and financial system stability in enhancing regulatory and institutional quality in Indonesia.