Garuda - Garba Rujukan Digital

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SISTEM INFORMASI AKUNTANSI PADA DIRA SHOPPING CENTRE DI JEMBER Tutut Winarsih; Hamzah Fansuri Jusuf; Lia Rachmawati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5825

ABSTRACTThis study aims to analyze the factors that influence the implementation of the accounting information system at CV. DIRA GROUP in Jember. The objects of research include Dira Shopping Center Ambulu, Dira Shopping Center Balung, and Dira Shoppng Center Kencong.The population in this study were employees who worked at the Dira Shopping Center in Jember. This research method used validity and reliability tests. The classic assumption test which consists of a normality test and a multicolonierity test. Multiple linear regression analysis and determination test.Hypothesis testing is simultaneous test (f test) and partial test (t test). The results showed that user involvement, personal technical skills, top management support, formalization of system development, training and education had a positive effect on the performance of the accounting information system. This shows that if user involvement, personal technical skills, top management support, formalization of systemdevelopment, training and education greatly support the performance of the accountinginformation system to work optimally.Keywords: User Involvement, Personal Engineering Skills, Top ManagementSupport, System Development Formalization, Training and Education, and Accounting Information System Implementation

IBM PENGUATAN DAYA SAING BERKELANJUTAN PADA KELOMPOK BUDIDAYA IKAN LELE DI PUGER -JEMBER Diana Dwi Astuti; Tamriatin Hidayah; Hamzah Fansuri
RELASI : JURNAL EKONOMI Vol 17 (2013)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i0.4

Science and technology for the Community (Iptek bagi Masyarakat/IbM) can be used as a vehicle in community service activities to actively improve the efficiency and productivity of businesses partners, and is the application of science and technology by implementing and lecturers can provide experiences for students that entrepreneurship has the insight and knowledge in order to foster the entrepreneurial spirit. Implementation of the activities carried out through the joint identification of problems between partners, implementing faculty and students. Based on the problems identified priority considering it is made in time and cost. The conclusion that can be drawn from the implementation of IBM, is the presence of unresolved issues due to time constraints and the cost of production lay out, while've accomplished is making catfish feed (pellets), diversification of processed catfish (shredded, chips, nuggets), support tools (tool maker catfish feed / pellets, presto, pans, pots, tools shredded pres, pres plastic tool, blender), catfish care, and managerial aspects. The need for these activities to be continued in order to provide more benefits for partners mainly because, the desire to continue this activity is the input from partners and as also suggested by the reviewer as business partners to conduct monitoring in Jember.

Efektivitas dan Efisiensi Dana Desa (DD) Terhadap Pemberdayaan Masyarakat dan Pembangunan Desa Di Desa Lebeng Barat Kabupaten Sumenep Raudhatul Ingkiat; Diana Dwi Astuti; Hamzah Fansuri
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.606

This study aims to analyze the level of effectiveness and efficiency of Village Fund management on Community Empowerment and Village Development in Lebeng Barat Village, Sumenep Regency. This study contains the effectiveness and efficiency of the use of village funds for community empowerment and development in Lebeng Barat Village, Sumenep Regency. This study uses a quantitative descriptive method with data on income realization, expenditure realization and expenditure targets by using the ratio of effectiveness and efficiency. The results of this study indicate that the level of effectiveness of village funds in Lebeng Barat Village in 2019 is in the effective category because the effectiveness of village funds reaches 99%, namely by prioritizing infrastructure development and community empowerment, while the efficiency level of Village Funds in Lebeng Barat Village is 95%, where this result shows the inefficiency of village funds in Lebeng Barat Village, Sumenep District. This is due to the occurrence of waste and there is a financial allocation calculation that is not done carefully in financing the activities carried out by the village.

Pengaruh Struktur Kepemilikan Saham dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur yang Terdaftar Di BEI Dedy Trisetiawan; Hamzah Fansuri Yusuf; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.615

This study was conducted to determine the factors that influence the disclosure of Corporate Social Responsibility. This type of research is a quantitative research. The population used in this study were all manufacturing companies in the food and beverage -sector listed on the Indonesia Stock Exchange from 2015 to 2019. The sample used in this study was collected based on data obtained from the company's annual report using the purposive sampling method. The data collection method in this study used the documentation study method and data analysis using the SPSS 20 (Statistical Package for the Social Sciences) program, by performing descriptive statistical analysis and multiple linear regression analysis, R test, t test, and F test. data has been obtained that institutional ownership structure, managerial ownership structure has no significant effect on the disclosure of Corporate Social Responsibility, while the size of the company has a significant effect on the disclosure of Corporate Social Responsibility. Simultaneously, institutional ownership structure, managerial ownership structure, and firm size have a significant effect on the disclosure of Corporate Social Responsibility.

The Indonesia Stock Exchange's Banking Company Share Price Influencing Factors Diana Dwi Astuti; Hamzah Fansuri Yusuf
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.931

This study aims to determine the effect of interest rates, inflation, profitability and liquidity on stock prices in banking companies on the Indonesia Stock Exchange (IDX) 2017-2021. The type of research used is quantitative research. The data used in this study are secondary data obtained from a collection of literature books, accounting journals and financial data of banking companies listed on the Indonesia Stock Exchange (IDX). The data processing method used multiple linear analysis method with the help of SPSS 22 analysis tool. The results showed that partially the profitability variable had a significant effect on stock prices. Meanwhile, the interest rate, inflation and liquidity variables partially have no effect on stock prices. Simultaneously interest rates, inflation, profitability and liquidity have a significant effect on stock prices.

Faktor – Faktor Yang Mempengaruhi Kinerja Manajerial pada KSP Melati Jaya, Bondowoso Riki Junior; Diana Dwi Astuti; Hamzah Fansuri Yusuf
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.707

This study aims to determine the effect of accountability, budgetary participation, clarity of budget targets, locus of control, and internal control systems on managerial performance at the Jasmine Jaya Bondowoso cooperative. The method used in this research is by distributing questionnaires. The population in this study were employees of the Jasmine Jaya Bondowoso cooperative. The sample used in this study used a saturated sample so that a sample of 25 people was obtained. The data analysis method used is multiple linear regression. The results showed that accountability, budget participation, clarity of budget targets, and internal control systems partially affected the managerial performance of the Jasmine Jaya Bondowoso cooperative. While the locus of control does not partially affect the managerial performance of the Jasmine Jaya Bondowoso cooperative. Simultaneously accountability, budget participation, clarity of budget targets, locus of control, and internal control systems affect the managerial performance of the Jasmine Jaya Bondowoso cooperative.

IBM PENGUATAN DAYA SAING BERKELANJUTAN PADA KELOMPOK BUDIDAYA IKAN LELE DI PUGER -JEMBER Diana Dwi Astuti; Tamriatin Hidayah; Hamzah Fansuri
RELASI : JURNAL EKONOMI Vol 17 (2013)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i0.4

Science and technology for the Community (Iptek bagi Masyarakat/IbM) can be used as a vehicle in community service activities to actively improve the efficiency and productivity of businesses partners, and is the application of science and technology by implementing and lecturers can provide experiences for students that entrepreneurship has the insight and knowledge in order to foster the entrepreneurial spirit. Implementation of the activities carried out through the joint identification of problems between partners, implementing faculty and students. Based on the problems identified priority considering it is made in time and cost. The conclusion that can be drawn from the implementation of IBM, is the presence of unresolved issues due to time constraints and the cost of production lay out, while've accomplished is making catfish feed (pellets), diversification of processed catfish (shredded, chips, nuggets), support tools (tool maker catfish feed / pellets, presto, pans, pots, tools shredded pres, pres plastic tool, blender), catfish care, and managerial aspects. The need for these activities to be continued in order to provide more benefits for partners mainly because, the desire to continue this activity is the input from partners and as also suggested by the reviewer as business partners to conduct monitoring in Jember.

A COMPARATIVE ANALYSIS OF THE DEGREE OF FINANCIAL LEVERAGE BETWEEN PT UNILEVER INDONESIA AND PT WINGS GROUP Wiwik Fitria Ningsih; Hamzah Fansuri Yusuf; Setyawardahna Nugraha
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2848

This study aims to analyze the comparison of the Degree of Financial Leverage (DFL) between PT Unilever Indonesia Tbk and PT Wings Group. DFL is important to measure because it reflects the extent of change in earnings per share resulting from changes in earnings before interest and taxes, thus serving as a key indicator of a company's financial risk. These two companies are compared because both are major players in the consumer goods industry in Indonesia with significant market shares, yet they have different ownership structures and operational strategies, making it interesting to examine their risk differences. This research is a quantitative comparative study using the financial statement data of both companies for the period 2020-2024. Sampling was conducted using a purposive sampling method, with the research samples being PT Unilever Indonesia Tbk and PT Wings Group. Data were collected through financial statement documentation techniques and analyzed using an Independent Sample t-Test. The descriptive results show that PT Wings Group has a higher and more fluctuating average DFL compared to PT Unilever Indonesia, whose DFL is more stable. However, the results of the Independent Sample t-Test indicate that there is no statistically significant difference in DFL between the two companies. The financial risk inherent in the capital structure of both companies is statistically within a balanced range within the same industry.

Perspektif Kualitatif Terhadap Efektivitas Strategi Pemasaran dalam Menarik Konsumen di Era Digital pada UMKM Cemilis Jember Qotrunnada Nur Jihan Adila; Ahmad Sauqi; Hamzah Fansuri Jusuf
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

SMEs face challenges in designing effective marketing strategies in the digital era due to limited resources and the absence of structured evaluation. This study aims to identify the marketing strategies applied by Cemilis Jember, an SME, in attracting consumers, evaluate their impact on sales growth, and examine efforts to build and maintain consumer loyalty. This study employs a descriptive qualitative approach with a phenomenological strategy, involving four main informants and one supporting informant from the consumer side, selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, then analyzed using NVivo 12 Pro. Findings show that consistently uploading video content on TikTok is the most effective strategy in attracting consumers and significantly increases sales, while consumer loyalty is maintained through responsive service on social media and active communication via WhatsApp. This study concludes that local SMEs can implement structured, impactful digital marketing strategies without a large budget.

Assistance in Strengthening MSME Financial Records through the Smart Cashier Application Hamzah Fansuri Yusuf; Agustin Hari Prastyowati; Hayatul Maspufah; Dwi Ratnasari
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.391

The financial recording assistance activity for MSMEs in Sumberejo Village, Ambulu District, Jember Regency in August 2025 aims to improve business administration skills through the implementation of the Smart Cashier Application. The methods used include the stages of planning, implementation, and evaluation with qualitative-based data analysis. The results of the activity show that MSMEs are able to switch from manual recording to more accurate and structured digital recording. Participants can monitor daily cash flow as well as compile simple financial statements that support business decision-making. The discussion emphasized that mentoring not only provides technical skills, but also forms a new mindset in business management. Technical constraints such as device limitations and differences in initial understanding can be overcome through hands-on methods and intensive guidance. An important finding from this activity is a change in the behavior of MSME actors in managing finances, increasing awareness of transparency, and increasing confidence in running a business. In addition, this activity supports research on the digitalization of MSMEs and shows that community-based interventions are effective in strengthening the foundations of business sustainability. Thus, technology-based assistance is an important strategy to increase the competitiveness of MSMEs at the local level.

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search