JAMER : Jurnal Akuntansi Merdeka

PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024

2026-05-07T14:23:56+07:00

This study aims to examine the extent to which solvency and profitability influence firm value, both individually and simultaneously. The independent variables in this study are solvency, measured by the Debt to Equity Ratio (DER), and profitability, measured by Return on Assets (ROA). The dependent variable is firm value, which is proxied by Price to Book Value (PBV). The population of this study consists of 34 healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a purposive sampling technique, 14 healthcare companies were selected as research samples. The findings indicate that solvency does not have a significant partial effect on firm value, as reflected by a significance value of 0,723>0,05. In contrast, profitability has a significant positive effect on firm value, with a significance value of 0,000<0,05. Simultaneously, solvency and profitability have a significant effect on firm value, indicated by a significance value of 0,000<0,05.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) LINGKUNGAN DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUBSEKTOR OIL, GAS, DAN COAL DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2024

2026-05-07T14:23:15+07:00

This study aims to examine the effect of environmental Corporate Social Responsibility (CSR) and profitability on firm value in the oil, gas, and coal sub-sector companies listed on the Bursa Efek Indonesia (IDX) during the 2021–2024 period. The independent variables consist of environmental CSR measured using the GRI environmental indicators and profitability measured by Return on Assets (ROA), while firm value as the dependent variable is measured by Price to Book Value (PBV). The sample was selected using purposive sampling, resulting in 14 companies out of 64 population firms. The results show that, partially, environmental CSR does not have a significant effect on firm value, whereas profitability has a positive and significant effect on firm value. Simultaneously, environmental CSR and profitability have a significant effect on firm value. These findings indicate that investors tend to place greater emphasis on financial performance than on environmental CSR disclosure when assessing firm value

PRINSIP AMANAH DALAM KEAMANAN DATA NASABAH PEMBIAYAAN SYARIAH DIGITAL

2026-05-07T14:22:20+07:00

Perkembangan digitalisasi dalam sektor perbankan syariah memberikan kemudahan dan efisiensi dalam penyediaan layanan keuangan, namun pada saat yang sama juga memunculkan tantangan baru yang berkaitan dengan keamanan serta perlindungan data pribadi nasabah. Dalam situasi ini, prinsip amanah yang menjadi nilai mendasar dalam hukum ekonomi syariah memiliki peran penting sebagai fondasi etis sekaligus normatif dalam penyelenggaraan tata kelola perbankan syariah berbasis digital. Penelitian ini bertujuan untuk mengkaji konsep amanah sebagai prinsip tata kelola yang baik (good corporate governance) dalam praktik perbankan syariah digital, khususnya dalam upaya menjaga dan melindungi data nasabah. Penelitian menggunakan pendekatan kualitatif dengan metode studi kepustakaan. Data diperoleh melalui penelaahan berbagai literatur yang berkaitan dengan fiqh muamalah, regulasi perbankan syariah, serta kebijakan perlindungan data di era digital. Analisis dilakukan untuk memahami bagaimana nilai amanah diintegrasikan dalam sistem tata kelola lembaga keuangan syariah yang memanfaatkan teknologi digital. Hasil kajian menunjukkan bahwa prinsip amanah menuntut lembaga perbankan syariah untuk menjaga kerahasiaan, keutuhan, dan keamanan informasi nasabah sebagai bentuk tanggung jawab etis sekaligus kewajiban hukum. Penerapan nilai amanah dalam operasional perbankan syariah digital tercermin dalam praktik transparansi pengelolaan data, penguatan infrastruktur keamanan sistem informasi, serta kepatuhan terhadap regulasi yang mengatur perlindungan data pribadi. Oleh karena itu, amanah tidak hanya dipahami sebagai nilai moral, tetapi juga sebagai prinsip strategis yang berperan dalam memperkuat kepercayaan masyarakat serta mendukung keberlangsungan industri perbankan syariah di tengah perkembangan teknologi digital.

PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP KEPATUHAN PAJAK UMKM DI KPP PRATAMA JOMBANG

2026-05-07T14:21:15+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 terhadap tingkat kepatuhan pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di KPP Pratama Jombang, peran sosialisasi perpajakan dalam meningkatkan kepatuhan pajak UMKM, serta kontribusi penerimaan pajak dari sektor UMKM terhadap penerimaan pajak di KPP Pratama Jombang. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui kuesioner kepada pihak KPP Pratama Jombang dan wawancara kepada pelaku UMKM di Kabupaten Jombang, baik UMKM yang patuh pajak maupun yang belum patuh pajak. Hasil penelitian menunjukkan bahwa penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 memberikan pengaruh terhadap kepatuhan pajak UMKM, karena tarif Pajak Penghasilan final sebesar 0,5% dinilai mampu meringankan beban pajak pelaku UMKM. Selain itu, sosialisasi perpajakan memiliki peran penting dalam meningkatkan pemahaman dan kesadaran pajak UMKM, meskipun pelaksanaannya masih perlu ditingkatkan dari segi intensitas dan jangkauan. Kontribusi penerimaan pajak dari sektor UMKM di KPP Pratama Jombang menunjukkan potensi yang cukup besar seiring dengan meningkatnya jumlah pelaku UMKM, meskipun penurunan tarif pajak berdampak pada penerimaan pajak per Wajib Pajak. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa keberhasilan penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 dalam meningkatkan kepatuhan pajak UMKM sangat dipengaruhi oleh efektivitas sosialisasi perpajakan dan tingkat pemahaman pelaku UMKM terhadap kewajiban perpajakan. Oleh karena itu, diperlukan upaya sosialisasi dan pendampingan yang berkelanjutan untuk mengoptimalkan kepatuhan pajak UMKM serta meningkatkan kontribusi penerimaan pajak di KPP Pratama Jombang.

ANALISA EFEKTIVITAS PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DAN ANALISA SEKTOR PAJAK DOMINAN PADA PAJAK DAERAH KOTA MADIUN

2026-06-02T18:36:46+07:00

Salah satu sumber PAD yang berkontribusi besar terhadap pertumbuhan ekonomi adalah pajak daerah. Penelitian ini bertujuan untuk mengukur efektivitas pungutan pajak daerah. serta mengungkapkan beberapa sektor pajak yang memberi kontribusi besar dan dominan dalam membentuk Pajak Daerah Kota Madiun. Jenis penelitian ini adalah deskriptif kuantitatif, yang secara sistematis mendeskripsikan suatu fenomena menggunakan angka-angka, dan tidak digunakan untuk menguji hipotesis atau menghasilkan generalisasi yang lebih universal. Data penelitian yang digunakan adalah data kuantitatif, berupa Laporan Realisasi Anggaran (LRA) Pendapatan dan Belanja Daerah Kota Madiun. Sampel yang digunakan adalah Laporan realisasi pajak daerah kota Madiun pada selama 3 tahun, mulai 2022 sampai dengan 2024. Teknik analisis data deskriptif kuantitatif yang digunakan dalam penelitian ini meliputi: Penyajian data Pengelompokan data berdasarkan kriteria tertentu, Melakukan perhitungan efektivitas pungutan pajak daerah dengan memakai kriteria menurut Keputusan Menteri Dalam Negeri (Mendagri) Nomor 690.900-327 Tahun 1996. Hasil penelitian menyimpulkan bahwa efektivitas pungutan pajak daerah di Kota Madiun pada tahun 2022 hingga 2024 menunjukkan kategori sangat memuaskan, dengan nilai rasio efektivitas diatas 100%. Pungutan pajak daerah di kota Madiun selama 2 tahun berturut turut (2022 dan 2023) memiliki sumber utama yaitu Sektor pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dan sektor Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBBP2). Namun pada tahun 2024 seiring munculnya ketentuan pengelompokan sektor pajak baru, terjadi pergeseran sektor pajak dominan yaitu Pajak Barang dan Jasa Tertentu (PBJT).

PENGARUH PROFITABILITAS DAN STRUKTUR ASET TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024)

2026-05-07T14:18:47+07:00

This study aims to determine the effect of capital structure, profitability, liquidity, and asset structure on firm value, with firm size as a moderating variable (industrial sector companies listed on the Indonesia Stock Exchange in 2021-2024). The data used in this study are secondary data sourced from annual reports and sustainability reports. The sampling technique used a purposive sampling method, resulting in a sample of 113 data over the four years of the study. Data analysis was performed using panel data regression using the Random Effects Model (REM) using Eviews version 12 statistical software. The results show that profitability and asset structure have an impact on firm value. Furthermore, this study also proves that firm size cannot moderate the effect of profitability and asset structure on firm value.

ANALISIS KUALITAS KREDIT PT BANK PEMBANGUNAN DAERAH JAWA TIMUR Tbk BERDASARKAN RASIO NON-PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) PERIODE 2020–2024

2026-05-25T09:50:22+07:00

This study aims to analyze the credit quality of PT Bank Pembangunan Daerah Jawa Timur Tbk during the 2020–2024 period using the Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. This research employed a quantitative descriptive method using secondary data obtained from the company’s annual reports. The analysis was conducted using a time series approach and compared with bank soundness standards issued by the Financial Services Authority (OJK). The results show that the NPL ratio fluctuated during the observation period but remained within the healthy category. Meanwhile, the LDR ratio consistently indicated very strong liquidity, although the bank’s intermediation function had not been fully optimized. Overall, the study concludes that PT Bank Pembangunan Daerah Jawa Timur Tbk maintained healthy credit quality and strong liquidity during the 2020–2024 period.

DITERMINAN KINERJA PEMERINTAH DESA

2026-06-02T18:29:08+07:00

Abstract— This paper seeks to empirically assess the key variables affecting performance within village government structures in Karas District, Magetan Regency. The independent variables of the study are Regulation, Organizational Commitment, and Human Resources (HR). and Leadership. The current analysis identifies Village Government Performance as the core dependent variable. The research population is Village Apparatus and the sampling technique uses purposive sampling, that is the Village Head, Secretary, Treasurer, Section Head, Head of Affairs, and village operators who are directly involved in village financial management. The research data were obtained from questionnaires from 60 respondents from 11 villages in Karas District, Magetan Regency. The research data analysis used Multiple Linear Regression with Smart PLS 4 tool. The empirical findings demonstrate that while organizational commitment and leadership exert a significant influence on village government performance. Regulation and human resources do not show a statistically significant effect on village government performance.. Village officials and village office staff need to understand and comply with applicable regulations and improve HR capacity so that public budget management can run efficiently, effectively, and accountably. As an agent, the Village Government needs to realize a just, prosperous village society and optimize the delivery of administrative services to the public.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MADIUN (STUDI PADA BADAN PENDAPATAN DAERAH KOTA MADIUN TAHUN 2020-2024).

2026-06-02T12:56:44+07:00

This study aims firstly to test and prove the extent to which the effectiveness of Advertising Tax and Entertainment Tax revenues affects the Original Regional Income of Madiun City in 2020-2024; secondly, to test and prove the extent to which the contribution of Advertising Tax and Entertainment Tax revenues affects the Original Regional Income of Madiun City in 2020-2024. The data used in this study is quantitative data in the form of Budget Realization Report (LRA). The results of the study indicate that the level of effectiveness of advertising tax revenue is in the less effective category. From the t-test it can be seen that the effectiveness of Advertising Tax individually (partially) affects the Realization of Original Regional Income. The effectiveness of entertainment tax for five years also shows the less effective category. From the results of the t-test, it shows that the effectiveness of Entertainment Tax individually (partially) affects the Realization of Original Regional Income. The contribution of advertising tax and entertainment tax to PAD is still very low.

PENGARUH PENERAPAN AKUNTANSI MANAJEMEN DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PADA LEMBAGA KEUANGAN KELURAHAN DI KOTA MADIUN

2026-06-02T18:34:21+07:00

This study aims to analyze the influence of management accounting practices and accounting information systems on cost control effectiveness. A quantitative approach was employed using partial least squares-structural equation modeling (PLS-SEM). Management accounting practices were measured through four key indicators, while the accounting information systems was assessed using five system quality dimension. Cost sontrol effectiveness was evaluated through five indicators representing operational cost sontrol performance. The findings reveal that management accounting practices have a positive and significant effect on cost control effectiveness, although the magnitude of the effect is relatively small. In contrast, the accounting information system demonstrate a very strong and significant influence on cost sontrol effectiveness, with the higest path coefficient and a substantial effect size. The adjusted R2 value of 0.808 and Q2 value of 0.569 indicate that the model prosesses strong explanatory and predictive power. There results highlight that, in the digital era, cost control effectiveness is largely determined by the quality of accounting information systems that provide accurate, timely, integrated, and user-friendly information, while management accounting practices function as a complementary mechanism that enhances the utilization such information. This study suggest that organizations should prioritize the development of modern and integrated accounting information to strngthen cost control effectiveness.