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All Journal SEGMEN Jurnal Manajemen dan Bisnis Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Jati: Jurnal Akuntansi Terapan Indonesia International Journal of Social Science and Business Abditani : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ecobuss JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Abdi Masyarakat (JAM) JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Jurnal Pengabdian Masyarakat IPTEKS Kontribusia : Research Dissemination for Community Development Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) juremi: jurnal riset ekonomi Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi dan Keuangan SWARNA ASERSI : Jurnal Akuntansi Terapan dan Bisnis Borobudur Accounting Review Journal of Pedagogy and Education Science Jurnal Mahasiswa Entrepreneur West Science Business and Management National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Lingkungan Neraca Manajemen, Akuntansi, dan Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Pengabdian Masyarakat Manage Jurnal Penelitian IPTEKS Proceeding of International Conference on Social Science and Humanity
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Financial Reporting Design at UD. Madu Segoro Based on Microsoft Excel Application Abdillah, M.Rickwan; Probowulan, Diyah; Halim, Moh
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.554

Abstract

Draft financial reporting at UD Madu Segoro by carrying out Microsoft Excel-based financial records in accordance with Financial Accounting Standards of Micro, Small and Medium Enterprises/SAK-EMKM. The implementation of Microsoft Excel-based financial recording aims to improve the capabilities of SME, especially UD. Madu Segoro in improving the ability to make recording financial reports easier, Avoid damaged and lost files. The method used in implementing financial recording at UD. Madu Segoro/SME is carried out in four stages, namely: identifying the research question, Interview the information to answer the question, analyzing in-terpreting the information,and sharing the results with the business owner.
Experimental Study of The Influence of Tax Knowledge and Tax Attitude on The Performance of Jember District Tax Volunteers Fauza, Adilah; Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.778

Abstract

This experimental research aims to fill the knowledge gap by investigating how taxation knowledge, and taxation attitudes through special treatment and intervention, as well as the provision of training, can affect the knowledge gap. and special interventions, as well as the provision of training whether it can affect the performance of tax volunteers and to prove empirically the differences in Tax Knowledge and Tax Attitude between the experimental group and control group. Theory of Planned Behavior used in this study and with the laboratory experiment model used in this study, the virtual laboratory is a laboratory experiment, the model used in this study, virtual laboratory is a laboratory experiment to be carried out using existing technology. laboratory experiment to be carried out using existing technology, defined as a learning space for virtual experiments. Experimentation is the method used in this study, which is using the type of True Experiment, to be more precise, namely True Experiment Posttest Only Design with Random Assignment, this type of method as well as the novelty of the variables under This type of method as well as the novelty of the variables studied became novelty in this study. Research results, The results of this study indicate that there are differences in taxation knowledge and attitudes towards taxation between the taxation attitudes between the experimental group that received video treatment as training media and the control group that received video as a training media and the control group that did not receive any treatment.
Behavior of Using Tax Technology in Tax Volunteers in Jember Regency Sandi, Anisaul Fadila; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1066

Abstract

This study aims to determine the behavior of using tax technology in tax volunteers in Jember district. This study compares whether there is a difference in the behavior of using tax technology between accounting tax volunteers and non-accounting tax volunteers. The research method used in this study is a quantitative method and the type of data used is primary data in the form of questionnaire results that have been distributed to respondents. The sample in this study is 90 tax volunteers in Jember district with 45 of them accounting tax volunteers and 45 other non-accounting tax volunteers. The data collection technique is purposive sampling. The data analysis methods used were descriptive analysis and independent sample t-test analysis. The results of this study show that there is no difference between accounting tax volunteers and non-accounting tax volunteers regarding the behavior of using tax technology. Further research is expected to be able to examine related to the behavior of using tax technology with a wider object.
Earnings Management Trend in Manufacturing Companies Sub-Sector Food and Beverage Listed on the Indonesia Stock Exchange Year 2019-2023 Efendi, Febian Dwi; Probowulan, Diyah; Zulkarnnaeni, Achmad Syahfrudin
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1039

Abstract

This study aims to analyze the trend of earnings management in manufacturing companies operating in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Earnings management trends encompass methods used by companies to manipulate or manage their financial statements. Factors influencing earnings management include tax planning, income tax expenses, and profitability. The management's goal is to enhance corporate earnings to reflect stable profits, thus accurately portraying the company's financial performance in future periods. The study population consists of 45 companies, with a sample of 9 companies selected using purposive sampling. Data collection utilized secondary data from quarterly financial reports of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employed descriptive analysis to assess earnings management trends as predictors of profit increases. The findings reveal significant fluctuations in earnings management practices among food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023.
REDESAIN SISTEM DAN PROSEDUR PENGGAJIAN PADA TRANSINDO XPRESS DI KABUPATEN JEMBER Z, Achmad Syahfrudin; Prastika, Dea Safila; Probowulan, Diyah
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 11 (2022): NOPEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.492 KB) | DOI: 10.36841/jme.v1i11.2490

Abstract

There is no denying that information technology has become an extraordinary tool for businesses in this fourth industrial revolution era. Information systems will be more efficient and effective along with advances in information technology. It is important for a business to have a reliable payroll system as it is an integral part of the company's accounting system and will provide detailed and accurate data through established practices and documentation on the compensation provided to its employees. Staff members need to be managed effectively. For smooth business operations and fulfillment of organizational objectives, payroll system errors must be avoided at all costs.This research is focused on updating the payroll system design at Transindo Xpress which still uses a manual system for recording payroll and the payroll system used is still weak. So that the reporting experience is not timely and must be re-checked against recording employee salaries.
Bagaimana Reaksi Ketidaktepatan Waktu Pelaporan Keuangan yang Dipengaruhi Komponen-Komponennya : Studi Empiris di BEI Periode 2019-2023 Dea Auliya Raafiatus Sholiha; Diyah Probowulan; Moh. Halim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7275

Abstract

This research aims to analyzes how the effect of component or variable profitability, age companny, accounting firmm reputation, and public ownership on the untimeliness financial reporting for the 2019-2023 period in BEI. This research using purposive sampling method with 200 companny tottal sample of research. The research is quantitative strategies using causal comporative with logistic regression analyzes as analyzes technique. The results of this research prove that profitability have a significant negative effect on untimeliness financial reporting, contrast with age companny, accounting firm reputation, and public ownership has no effect on untimeliness financial reporting.
Bagaimana Reaksi Ketidaktepatan Waktu Pelaporan Keuangan yang Dipengaruhi Komponen-Komponennya : Studi Empiris di BEI Periode 2019-2023 Dea Auliya Raafiatus Sholiha; Diyah Probowulan; Moh. Halim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7275

Abstract

This research aims to analyzes how the effect of component or variable profitability, age companny, accounting firmm reputation, and public ownership on the untimeliness financial reporting for the 2019-2023 period in BEI. This research using purposive sampling method with 200 companny tottal sample of research. The research is quantitative strategies using causal comporative with logistic regression analyzes as analyzes technique. The results of this research prove that profitability have a significant negative effect on untimeliness financial reporting, contrast with age companny, accounting firm reputation, and public ownership has no effect on untimeliness financial reporting.
Peran Faktor Pemahaman Akuntansi dan Keterampilan Penggunaan Sistem Informasi Akuntansi dalam Meningkatkan Keandalan Laporan Keuangan Koperasi di Kabupaten Jember Naili Nur Arifah Wahidah; Diyah Probowulan; Achmad Syahfruddin Zulkarnaenni
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2823

Abstract

Kajian ini memiliki sasaran untuk menelaah dampak pemahaman akuntansi dan keterampilan pemanfaatan Sistem Informasi Akuntansi (SIA) atas keandalan laporan keuangan pada koperasi simpan pinjam di Kabupaten Jember. Latar belakang studi ini dilandasi oleh urgensi mutu laporan keuangan yang menjadi landasan penentuan kebijakan ekonomi yang akurat, terutama pada konteks koperasi dengan limitasi pada aspek sumber daya. Rancangan penelitian yang diaplikasikan ialah pendekatan kuantitatif dengan metode survei. Data pokok dihimpun lewat pendistribusian angket kepada seratus partisipan dari lima puluh koperasi yang berstatus aktif, yang seleksinya mengandalkan teknik purposive sampling. Data yang terhimpun kemudian diolah menggunakan SPSS dengan uji validitas, reliabilitas, uji asumsi klasik, regresi linier berganda, uji t, serta koefisien determinasi (R²). Temuan riset mengindikasikan bahwa pemahaman akuntansi tidak memberi pengaruh signifikan terhadap keandalan laporan keuangan. Sebaliknya, keterampilan penggunaan SIA memperlihatkan kontribusi positif dan signifikan. Keadaan ini menegaskan bahwa kompetensi teknologi dalam manajemen finansial memegang peranan krusial dalam memajukan keandalan laporan keuangan koperasi. Dengan demikian, peningkatan kompetensi teknis dalam pengoperasian SIA menjadi hal yang krusial di era digital saat ini untuk mendukung transparansi dan akuntabilitas pelaporan keuangan koperasi.
Impact Of Marketing Mix And Service Quality On Patient Satisfaction Through Patient Loyalty Marolop Bungaran Tua Situmorang; Dwi Cahyono; Diyah Probowulan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8479

Abstract

This study investigates the effects of the marketing mix and service quality on patient satisfaction and loyalty at RSUD dr. Soebandi, a government run hospital in Kabupaten Jember. Utilizing a quantitative research design, the study involved a sample of 200 inpatient patients, selected through stratified random sampling to ensure representation across different care classes. Data were collected via surveys measuring perceptions of marketing mix elements (product, price, place, promotion, people, process, and physical evidence) and service quality (reliability, responsiveness, assurance, empathy, and tangibles). The findings reveal that both the marketing mix and service quality have a significant positive impact on patient satisfaction and loyalty, with patient loyalty acting as a mediator between these variables and satisfaction. The study highlights the importance of improving service quality and strategically applying the marketing mix to foster long-term patient loyalty, providing valuable insights for hospital management in a competitive healthcare environment.
The Intervening Role of Village Financial Management on the Effect of Human Resources Competence and Village Government SOTK on the Success Level of Community Development and Empowerment Programs Saiful Bahri; Nursaid Nursaid; Diyah Probowulan; Riyanto Setiawan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8839

Abstract

The purpose of this study is to determine the role of village financial management interventions on the influence of HR competencies and SOTK Pemdes on the success level of development programs and community empowerment throughout Asembagus District, Situbondo (East Java). This study applies a quantitative descriptive approach with a population of villages in Asembagus District. The sample was determined by purposive sampling technique. Data collection uses primary data from questionnaire data collection with village officials as respondents. Data analyzed used SEM-PLS with SmartPLS software. The results shown that HR competencies affects the success level of development programs, but does not affect the success level of community empowerment programs. The role of SOTK Pemdes affects the success level of development programs and the success level of community empowerment programs. The role of HR competencies and SOTK Pemdes affects village financial management. Village financial management affects the success level of development programs and community empowerment programs.
Co-Authors ., Nina Abadi Sanosra Abd. Rasyid Syamsuri Abdillah, M.Rickwan Achmad Hasby Abdillah Achmad Syahfruddin Zulkarnaenni Achmad Syahfrudin Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Achmad Syahfrudin Zulkarnnaeni Ade Puspito Adilah Fauza Ahmad Syahfrudin Zulkarnnaeni Al Munawaroh, Nur Siti Aldi Noviansyah Aldi Putra Fajariyanto Andrian Kurniawan Anisaul Fadila Sandi Anna Marina Ari Sita Nastiti Aspirandi, Rendy Mirwan Astrid Mahara Astrid Maharani Dany Panji Guritno Darmawan, Dimas Wahyu Dea Auliya Raafiatus Sholiha Desi Alfiatus Sarifah Desta Retno Mudma’inah Devi Wulandari Didik Eko Pramono Dimas D K Dimas Dwi Oktavian Dimas Dwi Oktavian Dimas Wahyu Darmawan DWI CAHYONO Dwi Cahyono DWI CAHYONO Efa Winarti Efendi, Febian Dwi Ekayanti, Reza Indriana Ayuda Elen Yuri Astia Ella Wahyu Ningtiyas Erike Fitriana Erlin Amma Wahyuni E. L. Erma Wulandari Erma Wulandari FA, Ibna Kamelia Fauza, Adilah Febian Dwi Efendi Febri Prasetyo Feti Fatimah Fian Handayani Firda Novianti Afkarina Fitrih Helmiyati Fityan Izza Noor Abidin Halimatus Sa’diyah Handayani, Fian Haris Hermawan Hidayah, Muhammad Rofiq Hidayat, Cahya Tri Bagus Holifah, Nur Ibna Kamelia FA Ikmalus Sholihin Inka Ramadhani Jati Iqbal Afif Amrullah Iwan Bagus Zulfikri Kholidiyyah Ainur Latif Kurniawan, Andrian Latif, Kholidiyyah Ainur M.Rickwan Abdillah Maghfiroh Noviandari Mahara, Astrid Maharani, Astrid Maharani, Astrid Marolop Bungaran Tua Situmorang Martiana, Nina Meysa Sita Irfani Mirwan, Rendy Mochamad Ermawan Moh. Halim Mudma’inah, Desta Retno Mufarida, Nely Ana Muh Nur I.F Muhammad Rofiq Hidayah Murwanti, Retno Mustofawi, Azzahra Zahida Naili Nur Arifah Wahidah Nelvin Puji Rahayu Nia Amelia Damayanti Nina . Nina M Nina M Nina Martiana Nina Martiana Ningtiyas, Ella Wahyu Nisa, Nur Fadilatun Nova Rofikah Nur Holifah Nur Siti Al Munawaroh Nursaid Nursaid Octavia Paramitha Oktavianto, Hardian Paramitha, Octavia Pramono, Didik Eko Prastika, Dea Safila Purwati, Nunung Putra, Dhian Wahana Rahayu, Nelvin Puji Rahmatullah, Abdul Aziz Rahmatullah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Ridwan Muhammad Riski, Tiara Riyanto Setiawan Rofikah, Nova Saiful Bahri Sandi, Anisaul Fadila Sarifah, Desi Alfiatus Sholihin, Ikmalus Siswanto, Edy Sita Irfani, Meysa Susbiyani, Arik Susilowati Susilowati Susilowati Tara Ayu Adevia Putri Tiara Riski Tuti Amalia Vian Widiastutik Vika Rofiani Wiwik Puji Andriani Yosky Margaretha Claudia Putri Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Yundari, Yundari Z, Achmad Syahfrudin Zaim Tsaqif Qisthi Haidi Zulkarnaeni, Achmad Syahfrudin Zulkarnnaeni, Achmad Syahfrudin