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All Journal Jurnal Reviu Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Sains Manajemen dan Bisnis Indonesia Academia Open BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata International Journal of Management Science and Information Technology (IJMSIT) Jurnal Mahasiswa Entrepreneur West Science Accounting and Finance Journal Of Humanities Community Empowerment Jurnal Abdimas Independen JURNAL MANAJEMEN DAN BISNIS INDONESIA
Susbiyani, Arik
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Audit Kinerja Sektor Publik dan Pengawasan Fungsional Terhadap Akuntabilitas Publik Pada Satuan Kerja Perangkat Daerah di Pemerintah Kota Bondowoso Susbiyani, Arik
Jurnal Ilmiah Akuntansi Indonesia Vol 1, No 1 (2016): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.9 KB) | DOI: 10.32528/jiai.v1i1.599

Abstract

This? study? aimed? to? examine:? 1)? The effect of performance audit? to? support? public? accountability? on? Bondowoso ?government 2) The? effect? of? functional ?supervision? to? support? public? accountability? on? Bondowoso ?government. This type of research that is classified as causative research. The population in this study is SKPD Bondowoso. The selection of the sample with total sampling method. The data used in this study in the form of primary data. Data collection techniques with survey techniques by distributing questionnaires to each head and the entire head of the SKPD.The research proves that? performance of audit and functional Supervision significant and positive impact on public accountability. In? this study?? suggested:? 1)? For? a functional? regulatory authorities? in order to? continue to? perform its role? in overseeing the optimal and better? . 2) In the next study? can add variables that affect other Public Accountability such as eksternal control, and supervision of DPRD, Audit performance and Auditor independency .Keywords: performance audit, functional supervision, public accountability
Credit Sales Accounting System at PT Bernady Sukses Grup Firda, Alverina; Susbiyani, Arik; Aspirandi, Rendy Mirwan; Cahyono, Dwi
Journal Of Humanities Community Empowerment Vol. 1 No. 4 (2023): Journal of Humanities Community Empowerment
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jhce.v1i4.1465

Abstract

Sales are the company's main activity, which can be done with cash or credit payments. Credit salels arel morel popular with customelrs, with creldit salels madel by companiels thely can increlasel thel salels graph in a celrtain pelriod. Salels on creldit also givel risel to relcelivablels and thelrel is a risk of uncollelctiblel relcelivablels or bad creldit, this can bel ovelrcomel by having an adelquatel creldit salels accounting systelm that functions to relcord, relport on company conditions and crelatel relliablel relports so that problelms can bel relsolveld, as welll as improving intelrnal control. elxisting in thel company. Thel purposel of this research is to find out thel actual conditions relgarding thel creldit salels systelms and proceldurels implelmelnteld at PT Belrnady Suksels Group, thel systelmatics useld includel rellateld functions, documelnts, relcords and proceldurels that form thel systelm. From thel implelmelntation, thel elffelctivelnelss of creldit salels systelms and proceldurels will bel asselsseld.  
The Influence of Position Promotion and Work Autonomy on Performance in the Bondowoso Regency Civil Service Police Unit Pamungkas, Herfin Andiansyah; Qomariah, Nurul; Susbiyani, Arik
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 1 (2024): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i1.7851

Abstract

Competition in the business world is increasing. Every organization is required to continue to improve employee performance, whether it is a government-owned or private organization. This research aims to analyze and determine the effect of promotion and work autonomy on the performance of the Bondowoso Regency Civil Service Police Unit. The population in this study were all employees in the Bondowoso Regency Civil Service Police Unit, totaling 145 employees. Meanwhile, the sample size was determined on the basis of purposive sampling based on employees who fall into the ASN (State Civil Servant) category, totaling 85 employees. Descriptive analysis was carried out to determine the respondents' descriptions and research variables. Validity tests and reliability tests were also carried out to test research measuring instruments. Hypothesis testing is carried out to test the influence of the independent variable on the dependent variable. The results of the research show that promotion and work autonomy have a positive and significant impact on employee performance in the Bondowoso Regency Civil Service Police Unit.
REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS DAN AUDIT FEE PADA AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Lestari, Yulia Dwi; Susbiyani, Arik; Aspirandi, Rendy Mirwan
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i2.3116

Abstract

Penelitian ini bertujuan untuk menguji reputasi auditor sebagai pemoderasi pengaruh financial distress, audit fee pada auditor switching (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2019 – 2021). Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik pengambilan data dengan pertimbangan tertentu (purposive sampling) yakni perusahaan Manufaktur yang terdaftar di BEI tahun 2019 – 2021 jumalh perusahaan manufaktur yang terdaftar di BEI sebanyak 169 perusahaan dan diperoleh sampel penelitian sejumlah 30 perusahaan. Metode analisis data yang digunakan adalah metode analisis regresi berganda. Uji hipotesis yang digunakan adalah uji t, uji Koefisien Determasi (R2) dan uji F. Hasil penelitian menunjukkan bahwa Financial Distress berpengaruh positif terhadap Auditor Switching. Audit Fee berpengaruh negatif terhadap Auditor Switching. Reputasi auditor memperlemah pengaruh financial distress terhadap Auditor Switching. Reputasi auditor memperkuat pengaruh Audit Fee dapat memoderasi pengaruh financial distress pada auditor switching.
Pengaruh Kinerja Lingkungan dan Corporate Social Responsibility Disclosure terhadap Reputasi Perusahaan dengan Kepuasan Masyarakat Sebagai Variabel Intervening (Studi Pada PT. Kaltim Prima Coal) Dewanto, Nugroho; Sanosra, Abadi; Susbiyani, Arik; Qomariah, Nurul
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 14, No 1 (2024): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v14i1.23144

Abstract

Reputasi perusahaan merupakan aset penting yang dapat memberikan keunggulan kompetitif dan meningkatkan kinerja perusahaan. Pada perusahaan industri pertambangan, reputasi perusahaan merupakan hal yang krusial karena reputasi perusahaan berkaitan dengan penilaian masyarakat dan pemangku kepentingan terhadap operasional perusahaan. Reputasi perusahaan dapat dicapai dengan mencapai kinerja lingkungan, melaksanakan tanggung jawab sosial perusahaan. Tujuan penelitian adalah untuk menguji pengaruh kinerja lingkungan, tanggung jawab sosial perusahaan yang berdampak terhadap kepuasan masyarakat dan meningkatkan reputasi perusahaan. Pendekatan penelitian adalah penelitian kuantitatif yang menggali persepsi masyarakat penerima manfaat dari kinerja lingkungan dan kegiatan CSR yang dilakukan PT. Kaltim Prima Batubara. Populasi penelitian adalah masyarakat penerima manfaat program tanggung jawab sosial perusahaan di sekitar PT Kaltim Prima Coal di Sangatta, Kutai Timur, Kalimantan Timur. Sampel penelitian berjumlah 100 orang. Hasil penelitian menunjukkan bahwa kinerja lingkungan berpengaruh positif dan signifikan dengan koefisien sebesar 0,52 dan nilai p 0,01. CSR berpengaruh positif dan signifikan dengan koefisien sebesar 0,32 dan p value 0,01. Kinerja lingkungan berpengaruh positif dan signifikan terhadap reputasi perusahaan dengan koefisien sebesar 0,36 dan nilai p 0,01. CSR berpengaruh positif dan signifikan terhadap reputasi perusahaan dengan koefisien sebesar 0,23 dan p value 0,01. Kepuasan masyarakat berpengaruh positif dan signifikan terhadap reputasi perusahaan dengan koefisien sebesar 0,44 dan nilai p 0,01. Kinerja lingkungan berpengaruh positif dan signifikan terhadap reputasi perusahaan yang dimediasi oleh kepuasan masyarakat dengan koefisien sebesar 0,225. CSR berpengaruh positif dan signifikan terhadap reputasi perusahaan yang dimediasi oleh kepuasan masyarakat dengan koefisien sebesar 0,139.
Pengaruh Lingkungan Kerja, Budaya Kerja Dan Kepuasan Kerja Terhadap Organizational Citizenship Behavior Yang Berdampak Pada Kinerja Pegawai Kecamatan Seluruh Kabupaten Jember Murtiningsih, Murtiningsih; Susbiyani, Arik; Herlambang, Toni
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 13, No 1 (2023): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v13i1.20983

Abstract

Permasalahan pada organisasi pada umumnya di sebebkan oleh menurunnya produktivitas Sumber Daya Manusia. Kinerja pegawai kantor kecamatan seluruh Kabupaten Jember menunjukkan terjadi penurunan ataupun belum mencapai target pada nilai Sasaran Kinerja Pegawai pada tahun 2020 dan 2022. Hal tersebut menunjukkan bahwa capaian sasaran kinerja pegawai kecamatan di Kabupaten Jember mengalami penurunan. Hal ini menunjukkan bahwa dalam menjalankan tugas pokok dan fungsi yang diselenggarakan oleh kantor kecamatan dalam hal ini pegawai kecamatan masih belum optimal. Tujuan dari penelitian ini adalah untuk mengetahui secara langsung maupun tidak langsung pengaruh lingkungan kerja, budaya kerja dan kepuasan kerja terhadap kinerja pegawai melalui Organizational Citizenship Behavior sebagai Variabel intervening pada Pegawai Kecamatan di Kabupaten Jember. jumlah sampel penelitian ini adalah 101 dengan menggunakan Teknik purposive sampling. Teknik analisis yang digunakan adalah Structural Equation Model (SEM) dengan menggunakan WarpPLS 7.0. Hasil analisis data menunjukkan bahwa (1) lingkungan kerja, budaya kerja dan kepuasan kerja berpengaruh signifikan terhadap Organizational Citizenship Behavior, (2) lingkungan kerja, budaya kerja dan kepuasan kerja berpengaruh signifikan terhadap kinerja pegawai, (2) lingkungan kerja, budaya kerja dan kepuasan kerja berpengaruh signifikan terhadap kinerja pegawai melalui Organizational Citizenship Behavior sebagai variable intervening.
Analisis Kualitas Pelayanan dan Citra terhadap Minat dengan Kepuasan sebagai Variabel Intervening Santosa, Teguh; Susbiyani, Arik; Cahyono, Dwi
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7052

Abstract

The purpose of this study was to determine directly or indirectly the effect of workload and WFC on employee performance through organizational commitment as an intervening variable at the village empowerment office of Bondowoso Regency. The number of samples in this study was 110 using the Nonprobability Sampling Technique. The analysis technique used is Structural Equation Model (SEM) using Pls 7.0 The main finding of this study is to examine the coefficients of direct and indirect paths to improve employee work through the WFC workload variables, organizational commitment and employee performance. Keywords: Service Quality, Image, Interest, Satisfaction
Menjelajahi Nirwana Akademik Analisis Keberhasilan Universitas Muhammadiyah Jawa Timur dalam Memenangkan Hati Mahasiswa Melalui Kompetensi Staff Akademik, Keandalan Layanan dan Kilau Reputasi Intan Sari, Rosi Avinda; Cahyono, Dwi; Susbiyani, Arik
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7364

Abstract

This research aims to analyze the influence of the variables of Academic Staff Competence, Service Reliability, and University Reputation on Student Satisfaction in Muhammadiyah Universities in East Java using hypothesis testing method with the assistance of SPSS (Statistical Package for the Social Sciences) software. Data collected from 240 student respondents were analyzed to test the impact of these variables on student satisfaction. The SPSS analysis results show that all three variables, namely Academic Staff Competence, Service Reliability, and University Reputation, both simultaneously and partially, have a significant positive influence on student satisfaction. These findings have significant implications for higher education institutions, especially in designing strategies to improve service quality, develop academic staff competence, and enhance university reputation collectively. Keywords: Academic Staff Competence, Muhammadiyah Universities in East Java, University Reputation, Student Satisfaction, Service Reliability.
Analisis Penerapan PSAK 1 tentang Penyajian Laporan Keuangan di PT Sinar Mas Agro Resource and Technology Tbk (SMART) Septyani Putri, Zazilatul Rochma; Susbiyani, Arik; Yulinartati, Dra; Martiana, Nina
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8062

Abstract

Financial statelmelnts arel madel to melelt thel nelelds of most of its ulselrs. Thelrelforel, accoulnting standards arel relqulireld for thel prelparation of thelsel financial statelmelnts. Standards arel intelndeld as gulidellinels for prelparing financial statelmelnts beltweleln companiels to bel morel ulniform. So that's what relselarchelrs ulseld to relselarch thel Implelmelntation of PSAK 1 Rellateld to Prelselntation of Financial Statelmelnts at PT Sinarmas Agro Relsoulrcels and Telchnology Tbk (SMART) to find oult thel application of PSAK amelndmelnt No. 1. for prelselntation of financial statelmelnts. Thel data ulseld in this stuldy arel selcondary data. Thel typel of relselarch ulseld is qulalitativel delscriptivel. PSAK 1 is still in thel form of PSAK 1 belforel thel amelndmelnt, so thelrel arel selvelral telrms that havel not beleln changeld according to thel provisions that apply in PSAK 1 Relgarding thel Prelselntation of Financial Statelmelnts Amelndmelnt. From thel abovel findings, relselarchelrs can concluldel that in thel prelparation of financial statelmelnts for thel 2022 pelriod, PT Sinar Mas Agro Relsoulrcels and Telchnology Tbk has not ulseld thel amelndmelnt of PSAK 1, so thelrel arel selvelral telrms "Significant" that arel still ulseld in its financial statelmelnts, elspelcially in thel relport listeld in thel Notels for its financial statelmelnts. Keywords: Financial Statements, PSAK 1 Amendment.
Pengaruh Mutasi dan Remunerasi terhadap Loyalitas Pegawai dengan Kepuasan Kerja sebagai Variabel Mediasi pada Lingkungan KPP Pratama Jember Setyawan, Ari; Susbiyani, Arik; Satoto, Eko Budi
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8710

Abstract

This study aims to analyze the influence of mutation and remuneration on job satisfaction and employee loyalty at the Tax Office (KPP) Pratama Jember. The research method used is quantitative descriptive with data collection using a sample of all employees of KPP Pratama Jember totaling 93 samples. Data analysis is carried out using Variance-based Structural Equation Modeling (SEM-PLS) with the assistance of Warp PLS V.8.0. The results of the study show that mutation has a significant positive effect on job satisfaction, as well as remuneration. Job satisfaction also has a strong positive impact on employee loyalty. This finding emphasizes that good management of mutation and remuneration can increase employee satisfaction and loyalty in the tax institution. Path analysis results show significant direct and indirect influences among variables. Mutation and remuneration affect job satisfaction, while job satisfaction becomes a significant mediator in the relationship between mutation, remuneration, and employee loyalty. This research contributes to understanding the factors that influence job satisfaction and employee loyalty in the tax institution environment. Managerial implications include the expa This study aims to analyze the influence of mutation and remuneration on job satisfaction and employee loyalty at the Tax Office (KPP) Pratama Jember. The research method used is quantitative descriptive with data collection using a sample of all employees of KPP Pratama Jember totaling 93 samples. Data analysis is carried out using Variance-based Structural Equation Modeling (SEM-PLS) with the assistance of Warp PLS V.8.0. The results of the study show that mutation has a significant positive effect on job satisfaction, as well as remuneration. Job satisfaction also has a strong positive impact on employee loyalty. This finding emphasizes that good management of mutation and remuneration can increase employee satisfaction and loyalty in the tax institution. Path analysis results show significant direct and indirect influences among variables. Mutation and remuneration affect job satisfaction, while job satisfaction becomes a significant mediator in the relationship between mutation, remuneration, and employee loyalty. This research contributes to understanding the factors that influence job satisfaction and employee loyalty in the tax institution environment. Managerial implications include the expansion of transparent mutation policies and a fair remuneration system to support career development and employee satisfaction. Thus, the results of this study can serve as a basis for strategic and managerial improvements in efforts to maintain and enhance employee performance at KPP Pratama Jember. Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember. nsion of transparent mutation policies and a fair remuneration system to support career development and employee satisfaction. Thus, the results of this study can serve as a basis for strategic and managerial improvements in efforts to maintain and enhance employee performance at KPP Pratama Jember. Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember.
Co-Authors Abadi Sanosra Animah Animah Aspirandi, Rendy Mirwan Dewanto, Nugroho Dwi Budi Santoso DWI CAHYONO Dwi Ristantri, Citra Eko Budi Satoto Evi Lestari Firda, Alverina Firmansyah, Ichwan Gayuh Guntur, Yohanes Sri Herlambang, Toni Ida Ayu Putu Sri Widnyani Intan Sari, Rosi Avinda Lestari, Yulia Dwi Martiana, Nina Martini, Ni Nyoman Putu Murtiningsih Murtiningsih Nailatul Ilmi Nuha, Gardina Aulin Nursaid Nurul Qomariah Pamungkas, Herfin Andiansyah Rahmawati, Intan Nur ROCHMAH, AINUR RR. Ella Evrita Hestiandari Septyani Putri, Zazilatul Rochma Setyawan, Ari Suprapto Suprapto Teguh Santosa Vani, Faradina Gita Wicaksono, Prayogi Yulinartati, Dra Zakiyyah, Amalina Maryam