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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 dan Keuangan 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

Probowulan, Diyah

Universitas Muhammadiyah Jember

Author-ID : 1252503

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Faktor Diskriminasi, Keadilan dan Teknologi Informasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Penggelapan Pajak di KPP Pratama Jember Octavia Paramitha; Dwi Cahyono; Diyah Probowulan
Jurnal Akuntansi Profesi Vol. 11 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25319

In this study intends to examine in order to obtain data on the influence of factors of discrimination, justice, technology and tax information on taxpayers' perceptions of tax evasion in the Jember Primary Tax Service Office. This type of research is quantitative and data sources are derived from primary data through questionnaires. The population in this study is individual taxpayers. The sampling technique in this study uses the Non-Probability Sampling method. So that the samples obtained were 100 respondents. The number of samples analyzed was 100 questionnaires and the data was analyzed using the Multiple Regression Test method. The results of this study are; discrimination and justice variables have a significant positive effect, while technology and information variables have a significant negative effect on taxpayers' perceptions of tax evasion in the Jember Pratama Tax Office.

Pengaruh Sistem Pengendalian Intern, Kesesuaian Kompensasi dan Moralitas Manajemen terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada Perbankan di Kabupaten Jember) Nelvin Puji Rahayu; Diyah Probowulan; Astrid Mahara
Jurnal Akuntansi Profesi Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.29870

Penelitian ini bertujuan untuk mengetahui secara empiris sistem pengendalian intern, kesesuaian kompensasi dan moralitas manajemen terhadap kecenderungan kecurangan akuntansi. Penelitian ini dilakukan pada perbankan di kabupaten Jember yang berjumlah 29. Jenis penelitian merupakan penelitian kuantitatif. Kuesioner yang disebarkan 87 tetapi hanya kembali 84 dan sisanya tidak kembali dikarenakan faktor kesibukan dari masing-masing staf pada perbankan. teknik analisis data dalam penelitian ini menggunakan analisis regresi berganda pada Statistic Packege for Social Science (SPSS) ver 21. Hasil yang diperolah dalam penelitian ini menunjukan variabel sistem pengendalian intern, kesesuaian kompensasi dan moralitas manajemen berpengaruh signifikan terhadap kecenderungan kecurangan akuntansi di perbankan di kabupaten Jember. Nilai Adjusted R Square dalam penelitian diperoleh sebesar 0,758, menunjukan bahwa kecenderungan kecurangan pada perbankan di kabupaten Jember dipengaruhi oleh sistem pengendalian intern, kesesuaian kompensasi dan moraliras manajemen sebesar 75,8% sedangakan 24,1% dapat dipengaruhi faktor lain diluar variabel independen dalam penelitian ini. Kata Kunci: Kecurangan, Internal, Kompensasi, dan Moralitas

STUDI KOMPARASI PRAKTIK MANAJEMEN LABA ANTARA PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH YANG GO PUBLIC DI INDONESIA Nur Siti Al Munawaroh; Diyah Probowulan; Rendy Mirwan Aspirandi
Jurnal Akuntansi Profesi Vol. 11 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.29893

Penelitian ini merupakan penelitian deskriptif qualitatif yang menguji dua objek perbankan di Indonesia yaitu perbankan konvensional dan perbankan syari’ah yang sudah go-public dengan menggunakan variabel jumlah dewan direksi, leverage, dan ukuran perusahaan untuk mengetahui ada tidaknya perngaruh dari variabel diatas yang kemudian hasilnya akan dibandingkan. Metode sampling yang digunakan adalah purposive sampling. Jumlah perusahaan yang dijadikan sampel ada 20 perusahaan pada masing-masing objek dengan pengamatan selama 2 tahun. Pengolahan yang digunakan adalah regresi berganda dan uji beda independent sample t-test. Hasil penelitian ini menunjukkan bahwa berdasarkan uji regresi berganda dimana leverage pada bank syariah dinilai lebih berpengaruh terhadap manajemen laba bank syariah dengan tingkat signfikansinya 0,035 dibanding leverage pada bank konvensional dengan tingkat signifikansinya 0,71 yang dinilai tidk berpengaruh terhdap manajemen laba. Kata kunci: jumlah dewan direksi, leverage, ukuran perusahaan

Faktor- Faktor yang Mempengaruhi Tingkat Bagi Hasil Deposito Mudharabah pada BMT Maslahah Se-Kabupaten Situbondo Yulinartati Yulinartati; Diyah Probowulan; Tara Ayu Adevia Putri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i1.17608

The level of profit sharing provided by Islamic banks is one of the public's attractions to store funds in Islamic banks, but at the profit sharing level. Because it still refers to conventional bank interest rates, people still think that Islamic banks are the same as conventional banks. This study aims to analyze the factors that influence the level of profit sharing of mudharabah deposits at BMT Maslahah in Situbondo Regency. The population used is the annual financial statements in the 5 Sub-District Regencies of Situbondo 2014-2019. The sample selection tested in this study used SPSS 20.0 software. Variables used in this study are Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposits Ratio (FDR), BOPO (Operational Costs Operating Income). As an independent variable, and the level of profit sharing of mudharabah deposits as the dependent variable. Some of the results show that the Return on Assets (ROA), Financing to Deposits Ratio (FDR) have a positive effect on the profit sharing rate of mudharabah deposits while Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), BOPO (Operational Cost of Operating Income) has a negative effect . Keywords: Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposits Ratio (FDR), BOPO (Operational Costs, Operating Income, Profit Sharing Rate for Mudharabah Deposits).

Akuntabilitas Pengelolaan Alokasi Dana Desa (Studi Kasus Di Desa Karangrejo Kecamatan Gumukmas Kabupaten Jember Tahun 2017) Maghfiroh Noviandari; Diyah Probowulan; Astrid Maharani
Ecobuss Vol 6 No 1 (2018): Ecobuss Maret 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.925 KB)

This research aims to evaluate the management accountability of Village Fund Allocation which consists of planning, implementation, administration, reporting, and accountability conducted by Karangrejo Village, Gumukmas Subdistrict, Jember Regency in 2017. This research is a qualitative research through a preliminary survey to the object of research, interview, and documentation . The results of this study indicate that the management of Village Fund Allocation in Karangrejo Village is accountable and transparent in the planning, implementation, administration, reporting, and accountability stages. Village Fund Allocation planning is evaluated through discussion forum at the village level. Disbursement of procedures and distribution of Village Fund Allocation is in accordance with the rules of Jember Regent's Regulation No. 39 of 2017. Accountability report of the Village Fund Allocation implementation realization is integrated with APBDes accountability. Also supported by people who actively participate in rural development. Keywords: Accountability, Allocation Fund Village, Management, Transparency

Analisis Efisiensi Pemulihan Biaya Penuh Dalam Meningkatkan Pendapatan (Pada Perusahaan Daerah Air Minum Kabupaten Banyuwangi) Yosky Margaretha Claudia Putri; Diyah Probowulan; Astrid Maharani
Ecobuss Vol 6 No 2 (2018): Ecobuss September 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.621 KB)

ABSTRACT The aims of this study are to analyze the efficiency of Full Cost Recovery to increase revenue. This research was conducted at PDAM Banyuwangi. The type of this research is descriptive by quantitative data. The type of data is used subject and documentary. The data source is used in primary data. Data collection techniques which used in this study by using interview and literature study methods. Data analysis technique in this research is used analysis of variance of budget and production cost. The results of the research show that the cost incurred PDAM Banyuwangi more profitable (favorable) despite the increase in costs each year that causes the difference in each year. Keywords: Analysis of Variance, Efficiency, Full Cost Recovery, Revenue.

ANALISIS CONTAGION EFFECT PANDEMI COVID – 19 TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG LISTED DI BURSA EFEK INDONESIA Febri Prasetyo; Diyah Probowulan; Astrid Maharani
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 2: September 2021
Publisher : Bajang Institute

This study has the objective of investigating the changes in the Contagion Effect on stock prices before and after the Covid-19 pandemic in manufacturing companies recorded on the Indonesia Stock Exchange. The object of the study includes 10 companies in the automotive and component sub-sector manufacturing companies. This research is classified as descriptive according to quantitative data. In addition, external data was used, and secondary data was employed as the data source. Moreover, library research, field research, and also internet research were used as the techniques of data collection. Then, the technique of analyzing the data implemented descriptive statistical analysis along with associative analysis. According to the research results, significant difference could not be seen in share prices both, before or after the declaration of the earliest Covid-19 case in Indonesia in Automotive and Component Sub Sector Manufacturing companies recorded on the Indonesia Stock Exchange.

Pengaruh Computer Fear dan Computer Anticipation terhadap Keahlian Siswa Akuntansi dalam Menggunakan Aplikasi MYOB Elen Yuri Astia; Diyah Probowulan; Nina M Nina M
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The purpose of this study was to determine the effect of computer fear and computer anticipation on students' ability to use the MYOB application. This research uses a quantitative approach with a comparative causal method. The study was conducted on students in grades 1 and 2 of Al-Hasan Panti Vocational School, Panti District, Jember Regency. The results of the study, computer fear with the expertise of accounting students in using the MYOB application, that the value of t-count is smaller than t-table (-2.457 <1.993) with a significance level of 0.016, the effect of computer anticipation on the expertise of accounting students in using the MYOB application, namely t -calculates greater than t-table and the significance level is less than 0.05. Conclusion, there is no influence of computer fear with the expertise of accounting students in using the MYOB application, then there is the influence of computer anticipation on the expertise of accounting students in using the MYOB application Keywords: Computer Fear, Computer Anticipation, Student Skills

Dampak Alokasi Dana Desa, Jumlah Wajib Pajak, Jumlah Penduduk dan Luas Lahan terhadap Realisasi Penerimaan PBB-P2 Halimatus Sa’diyah; Diyah Probowulan; Achmad Syahfrudin Z
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study aims to partially determine the effect of the impact of Village Fund Allocation, Population and Land area on the Realization of PBB-P2 Revenue in Jember Regency. This research is a quantitative study using survey research methods. The population of this study was all villages in Jember Regency, the sample was 44 villages with PBB-P2 acceptance that met the target. Sampling using a purposive sampling technique. Data was collected through secondary data from literature studies and documentation of local tax revenue realization. Data analysis uses multiple linear regression. The results of the Village Fund Allocation research variable, obtained a significant value of 0.006 <0.05, which means that the Village Fund Allocation partially has a significant impact on the realization of PBB-P2 revenue. The variable number of taxpayers has a significant value of 0,000 <0.05 which means it has a significant impact on the realization of PBB-P2 revenue. Variable Number of population with a value of 0,000 <0.05 means that it has a significant impact on the realization of PBB-P2 revenue. Variable land area with sig. 0,000 <0.05, can be interpreted as having a significant impact on PBB-P2 Revenue. Conclusion The more land area utilized by the population, plus the number of residents and the number of taxpayers has a significant impact on increasing the realization of PBB-P2 revenue, while the amount of Village Fund Allocation has a partially significant impact on the realization of PBB-P2 revenue Keywords: Village Fund Allocation, Number of Taxpayers, Population, Land Area, Acceptance of Rural and Urban Land and Building Taxes

Implikasi Penggunaan Informasi Akuntansi dalam Pengambilan Keputusan Melalui Variabel Pengetahuan Akuntansi, Kepribadian Wirausaha dan Umur Usaha Fitrih Helmiyati; Diyah Probowulan; Retno Murwanti
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): 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.v2i1.1227

Tujuan penelitian ini adalah untuk menganalisis pengaruh pengetahuan akuntansi, kepribadian wirausaha dan umur usaha terhadap penggunaan informasi akuntansi dalam pengambilan keputusan investasi di UMKM di Kecamatan Kaliwates Kabupaten Jember. Penelitian ini termasuk explanatory research. Teknik pengambilan sampel dilakukan menggunakan teknik convenience sampling, yaitu pengambilan sampel didasarkan pada ketersediaan elemen dan kemudahan mendapatkannya. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel pengetahuan akuntansi, kepribadian wirausaha dan umur usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi dalam pengambilan keputusan investasi pada UMKM di Kabupaten Kaliwates Kabupaten Jember. Simpulan, semua variabel yang diamati dalam penelitian ini menunjukkan adanya pengaruh terhadap pengambilan keputusan investasi pada UMKM di Kabupaten Kaliwates Jember. Semakin baik variabel-variabel tersebut maka penggunaan informasi akuntansi dalam pengambilan keputusan investasi akan semakin meningkat. Kata Kunci: Kepribadian Wirausaha, Pengambilan Keputusan Investasi, Pengetahuan Akuntansi, UMKM Kaliwates Jember, Umur Usaha

Co-Authors ., Nina Abadi Sanosra Abd. Rasyid Syamsuri Abdillah, M.Rickwan Achmad Hasby Abdillah 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 Ansori, Ahmad Faisol Ari Sita Nastiti Aspirandi, Rendy Mirwan Astrid Mahara Astrid Maharani Dany Panji Guritno Darmawan, Dimas Wahyu Dea Auliya Raafiatus Sholiha Dea Auliya Raafiatus Sholiha Desi Alfiatus Sarifah Desta Retno Mudmaâ€™inah Devi Wulandari Didik Eko Pramono Dimas D K Dimas Dwi Oktavian Dimas Dwi Oktavian Dimas Wahyu Darmawan 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 Halim, Moh Halimatus Sa’diyah Handayani, Fian 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 Martiana, Nina Meysa Sita Irfani Mirwan, Rendy Mochamad Ermawan Moh. Halim Moh. Halim Mudmaâ€™inah, Desta Retno Mufarida, Nely Ana Muh Nur I.F Muhammad Rofiq Hidayah Murwanti, Retno Mustofawi, Azzahra Zahida Nelvin Puji Rahayu Nia Amelia Damayanti Nina . Nina M Nina M Nina Martiana Nina Martiana Ningtiyas, Ella Wahyu Nisa, Nur Fadilatun Nova Rofikah Nunung Purwati Nur Holifah Nur Siti Al Munawaroh Octavia Paramitha Oktavianto, Hardian Paramitha, Octavia Pramono, Didik Eko Prastika, Dea Safila Putra, Dhian Wahana Rahayu, Nelvin Puji Rahmatullah, Abdul Aziz Rahmatullah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Ridwan Muhammad Riski, Tiara Rofikah, Nova Sandi, Anisaul Fadila Sarifah, Desi Alfiatus Sholihin, Ikmalus Siswanto, Edy Sita Irfani, Meysa Situmorang, Marolop Bungaran Tua Susbiyani, Arik Susilowati Tara Ayu Adevia Putri Tiara Riski Tuti Amalia Vian Widiastutik Vika Rofiani Wahidah, Naili Nur Arifah Wiwik Puji Andriani Yosky Margaretha Claudia Putri Yulinartati Yulinartati Yulinartati Yulinartati, Yulinartati Yundari, Yundari Z, Achmad Syahfrudin Zulkarnaeni, Achmad Syahfrudin Zulkarnaenni, Achmad Syahfruddin Zulkarnnaeni, Achmad Syahfrudin

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