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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
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Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Pengguna, dan Kemampuan Pengguna terhadap Kinerja Sistem Informasi Akuntansi pada PT. PLN (Persero) Area Jember Ella Wahyu Ningtiyas; Diyah Probowulan; Nina Martiana
International Journal of Social Science and Business Vol. 3 No. 4 (2019): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.21664

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi, partisipasi pengguna, dan kemampuan pengguna terhadap kinerja sistem informasi akuntansi pada PT. PLN (Persero) area Jember. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian explanatory (penjelasan). Populasi dalam penelitian ini adalah 35 karyawan bagian keuangan, sumberdaya manusia, administrasi, pemasaran, dan perencanaan di PT. PLN (Persero) Area Jember. Teknik pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dan pengujian data yang dilakukan menggunakan program SPSS (Statistical Product and Service Solution). Hasil penelitian ini menunjukkan bahwa variabel kecanggihan teknologi informasi dan kemampuan pengguna berpengaruh positif terhadap kinerja sistem informasi, sedangkan partisipasi pengguna berpengaruh negatif terhadap kinerja sistem informasi akuntansi.
Penilaian Kinerja Manager Pusat Pendapatan dalam Perspektif Akuntansi Pertanggungjawaban pada Perusahaan Daerah Perkebunan (PDP) Khayangan Jember Ikmalus Sholihin; Diyah Probowulan; Rendy Mirwan
International Journal of Social Science and Business Vol. 3 No. 4 (2019): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.21665

Abstract

Fenomena dalam penelitian ini adalah melihat perkembangan perusahaan ini mulai 2015 berfluktuasi sehingga target perusahaan kurang optimal. Oleh karena itu PDP Kalimarasawan memerlukan manajemen produksi dan pemasaran sebagai pusat pendapatan, di mana tugas manajemen produksi dan pemasaran adalah untuk memprediksi target produksi dan mempromosikan produk-produk perusahaan, membuat prakiraan penjualan dan menganalisis pasar, dengan tujuan agar tujuan perusahaan dapat tercapai. dicapai yaitu laba dan dapat menjadi unggul di antara perusahaan pesaing yang bergerak di industri yang sama. Metode pengumpulan data dilakukan dalam berbagai pengaturan, berbagai sumber, dan berbagai cara dan secara umum ada empat teknik pengumpulan data, yaitu: observasi, wawancara, dokumentasi dan triangulasi/kombinasi. Analisis sistematis data yang diperoleh dari wawancara, catatan lapangan, dan bahan-bahan lainnya, sehingga mudah dipahami, dan temuan dapat diinformasikan kepada orang lain. Hasil penelitian menunjukkan bahwa kinerja manajer pendapatan pusat kurang optimal, dengan persentase pendapatan perusahaan berfluktuasi dari 2015-2018. Penyebab fluktuasi pendapatan perusahaan adalah pertama bahwa manajemen produksi kurang tepat dalam memprediksi iklim dan cuaca sehingga mempengaruhi target produksi yang direncanakan, kedua manajer pemasaran tidak pandai membaca pasar
Rekonstruksi Laporan Keuangan Masjid Jami’ Darussalam Glenmore Berdasarkan PSAK No.109 Fian Handayani; Yulinartati Yulinartati; Diyah Probowulan
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.25890

Abstract

The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order  to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management. This research uses a descriptive method which is conducted by observation, documentation and direct interviews with the secretary and deputy treasurer of the Takmir's Jami' Darussalam Mosque. This research is intended to describe certain conditions and symptoms in detail that occur at the Jami 'Darussaalam Glenmore Mosque, and to provide an overview of the financial statements of zakat, infaq / sadaqah of the mosque which then reconstruct the financial statements of zakat, infaq / sadaqah of the Jami' Darussalam Glenmore Mosque in accordance with applicable standards, which is PSAK No.109. Transparency and accountability on financial statement of zakat, infaq / sadaqah are completed based on PSAK 109, which consists of five components of financial statements, those are the statement of financial position, changes in fund statements, managed assets, cash flow statements, and financial statements.
Comparison Of Dividend Policy, Profitability And Company Value Before And During The Covid-19 Pandemic Iqbal Afif Amrullah; Diyah Probowulan; Rendy Mirwan Aspirandi
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1061

Abstract

This study is find out if there is a difference between the Dividend Policy, Profitability, and Company Value before and during the covid-19 pandemic. The object of this research is a company that is incorporated in the Indonesia Stock Exchange. The data analysis technique used is descriptive analysis   After that, different tests were carried out to find out whether there were significant differences in the variables to be tested. The final result in the test is that the value of The Return On Asset test shows that there is a significant difference between before the pandemic and during the Covid-19 pandemic. The Price to Book Value test can be stated to have a significant difference.
PELATIHAN MANAJEMEN USAHA BERBASIS PELAPORAN SAK ETAP DI PIMPINAN DAERAH AISYIYAH JEMBER Diyah Probowulan
Jurnal Pengabdian Masyarakat IPTEKS Vol 3, No 2 (2017): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/pengabdian_iptek.v3i2.1484

Abstract

Pelatihan  Manajemen  Usaha  Berbasis  Pelaporan  SAK  ETAP” Untuk meningkatkan Sumber Daya Manusia dalam penyusuanan laporan keuangan bagi usahanya dan mengembangkan usaha yang telah dirintis agar para pengusaha di kalangan ibu-ibu „Aisyiyah bisa berkarya dan tidak lagi menjadi beban keluarga dan masyarakat. Pelaksanaan kegiataan ini direncanakan hari Ahad/Minggu, tanggal 5 Shafar  1438  H  atau  6  November  2016  di  Aula  PDM  Kabupaten  Jember  Jl Bondoyudo no 7 Jember. Target dan Luaran yang diharapankan dari pelatihan manajemen usaha berbasis pelaporan SAK ETAP di PDA Jember ini yaitu: 1.Peserta dapat  membuat  laporan  keuangan  untuk  usahanya.2.  Peserta  mengetahui  SAK ETAP. 3. Membuat aplikasi sederhana mengenai pelaporan usaha peserta. Diharapkan ibu-ibu peserta pelatihan mahir dalam menyusun laporan keuangannya. Selain itu laran dari pengabdian kepada masyarakat ini yaitu berupa jurnal. Aisyiyah sebagai komponen perempuan Persyarikatan Muhammadiyah yang bergerak dibidang sosial keagamaan telah menunjukkan kiprahnya untuk pencerahan, pemberdayaan, dan kemajuan yang memberikan kemaslahatan bagi umat sebagai manifestasi dakwah amar ma‟ruf nahi mungkar. Dengan gerakan Qoryah Thayyibah berbasis Jama’ahdiharapkan pemberdayaan masyarakat khususnya perempuan melalui suatu proses perubahan sosial, dari kurang sejahtera menjadi lebih sejahtera dan mandiri dengan Pemberdayaan Ekonomi melalui Bina Usaha Keluarga Aisyiyah (BUEKA).Kata Kunci: Manajemen usaha, SAK ETAP, Aisyiyah
DIVERSIFIKASI PRODUK KOPI INSTAN DENGAN MESIN SPRAY DRYER Diyah Probowulan; Edy Siswanto; Cahya Tri Bagus
Jurnal Pengabdian Masyarakat IPTEKS Vol 3, No 1 (2017): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/pengabdian_iptek.v3i1.999

Abstract

Industri pengolahan kopi nasional belum optimal karena hanya 20% total produksi kopi di Indonesia yang diolah menjadi kopi olahan (kopi bubuk, kopi instan, kopi mix), dan 80% dalam bentuk biji kopi kering (coffee beans). Sebagian kecil dari 20% adalah produsen kopi olahan baik perorangan atau kelompok kecil dengan mutu produk dan harga rendah. Kondisi ini dialami oleh petani kopi di Lembaga Masyarakat Desa Hutan (LMDH) Wana Asri Desa Sumber Salak Kecamatan Ledokombo Kabupaten Jember, dimana hasil panen dijual dalam bentuk biji kopi basah dan biji kopi kering. Upaya menciptakan nilai tambah dari pengolahan biji kopi kering menjadi kopi bubuk telah dilakukan oleh Kelompok Tani Kopi Raung Desa Sempolan Kecamatan Silo Kabupaten Jember dengan mesin penggilingan kopi. Hasilnya berupa kopi bubuk dengan tekstur butiran kasar dan tidak ada penggunaan bahan penolong untuk menciptakan rasa dan aroma kopi khas daerah. Penyebab kondisi ini adalah keterbatasan informasi tentang teknologi mesin produksi kopi olahan yang dapat dimanfaatkan untuk mengolah kopi hasil panen menjadi produk kopi olahan yang memiliki mutu dan nilai jual tinggi. Hal ini berdampak pada mutu dan harga jual kopi bubuk tradisional relatif rendah dan nilai tambah yang diharapkan sangat kecil sehingga tidak memiliki pengaruh signifikan terhadap pendapatan petani. Oleh karena itu kegiatan ini bertujuan untuk memanfaatkan teknologi mesin spray dryer untuk kegiatan produksi diversifikasi kopi olahan dalam bentuk kopi instan aneka rasa yang memenuhi standar uji organoleptik meliputi tekstur, aroma dan rasa. Sedangkan target khusus yang akan dicapai adalah pengembangan unit usaha pengolahan kopi instan aneka rasa khas daerah dengan menerapkan paket teknologi spray dryer, model manajemen keuangan berbasis akuntansi dan model pemasaran berbasis jaringan ritel di Kota Jember. Tim Pelaksana PKM telah melaksanakan kegiatan perancangan mesin spray dryer double heater soft gun sebagai alat produksi pengolahan kopi instan, pengujian formula komposisi bahan larutan starter dan kopi untuk menghasilkan bubuk kopi instan. Kinerja pengujian terbaik menghasilkan 48,5 gr bubuk kopi instan dari 170 ml larutan kopi instan atau 28,5%. Kegiatan ketiga adalah sosialisasi kepada mitra masyarakat sasaran tentang diversifikasi kopi instan dan manfaat kopi bagi kesehatan serta pentingnya model keuangan dan pemasaran dalam kegiatan bisnis. Kata kunci : Diversifikasi, Kopi Instan, Spray Dryer, Keuangan, Pemasaran
Optimization and Utilization of Tofu Waste by Using Separator Machine Technology to Increase the Income of Home Industries and Create Environment-Friendly Industries Through Diversification of Various Foods Processing Nely Ana Mufarida; Diyah Probowulan
Kontribusia : Research Dissemination for Community Development Vol 2 No 2 (2019)
Publisher : OJS Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.248 KB) | DOI: 10.30587/kontribusia.v2i2.1010

Abstract

Tofu industry is one of the big producers of waste because the waste reachs 25-35% of tofu product. TheLack of public awarness about the tofu waste resulted unused waste, even they throw away the tofu waste withoutknowing the high nutrition contained in the tofu waste. Cooperation between UD. The final target to be achieved is toform a business unit for various processed foods using a separator machine in the sanding of tofu waste with soy milkextract, as well as marketing management with the help of information technology (social media). The basiccontribution to the target is that housewives get new knowledge and skills about diversifying various processed tofuwaste products and getting more benefit. In addition, housewives will get income from creative economic activitiesfor the sake of moving the economic wheel that increases directly for the community, especially families.
The Sustainability of Pervasive Learning in Accounting Education: Strategy in the Transition of “Merdeka Belajar-Kampus Merdeka” Diyah Probowulan
Jurnal Akuntansi dan Keuangan Vol. 24 No. 1 (2022): MAY 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.376 KB) | DOI: 10.9744/jak.24.1.24-33

Abstract

In accounting, sustainability can improve the accuracy, reliability, and relevancy of teaching and learning in the educational, economic, and social landscapes that are constantly changing and evolving towards Big Data Personalized Learning or Pervasive Learning. Firstly, the purpose of this paper is to provide a brief overview of the educational landscape in the accounting field in the context of pervasive learning during the transitional period of MBKM. Second, providing evidence of the new teaching and learning readiness of the 2020 MBKM grant recipients in the accounting education program at Muhammadiyah Higher Education. A literature study is conducted to support the empirical evidence obtained from questionnaires filled out by groups of Accounting Department students. This study finds that, although the beginning of pervasive learning is new for them, with the help of the technological convenience provided by the Ministry of Education and Culture's big data, it can be well-adopted. This convenience is due to the literacy approach that is used in disseminating information to students and the grant outcomes that must be implemented to create a conducive environment for teaching and learning. This research also finds that students' understanding of the use of learning technology has increased. The implications of these findings can provide the roadmaps and strategies that can be carried out in the accounting learning process in the MBKM era through pervasive learning and sustainable technology developments.
Analisis Rantai Nilai Sebagai Upaya Untuk Meningkatkan Keunggulan Kompetitif (Studi Kasus Pada UD. Ijen Batik Bondowoso) Nia Amelia Damayanti; Diyah Probowulan; Ari Sita Nastiti
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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

Abstract

UD. Ijen Batik Bondowoso is a company engaged in the production of batik for the Bondowoso and surrounding areas, even outside Java and abroad. Competition for batik products in Indonesia makes companies have to increase UD's competitive advantage. Ijen Batik needs to do a strategy. This study aims to analyze the value chain of batik products made at UD. Ijen Batik Bondowoso. Value chain analysis is one way of looking at business as a series of activities that convert inputs into outputs that are of value to customers. This research uses qualitative method with case study method. The type of data used is primary data and secondary data with data collection techniques through observation, interviews and documentation. The results show that the value chain actors consist of suppliers, companies, wholesalers and retailers. In the added value analysis conducted at the time of batik production, it shows an added value of 213,000.00 or 81.3%/per unit. This is because the highest added value is obtained from sales and marketing activities. Keywords: Value Chain Analysis, Competitive Advantage
Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis Diyah Probowulan; Achmad Syahfrudin Zulkarnnaeni
The Indonesian Accounting Review Vol 12, No 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2821

Abstract

This study aims to assess, firstly, the potential for taxpayers' non-compliance from previous studies that are dominant between tax avoidance and tax evasion due to active resistance in the taxation system in Indonesia. Secondly, it also tries to assess and parse the ability of the taxation system in Indonesia to prevent taxpayers from being disobedient. This study used a meta-analysis for the data analysis with the moderating variable regression equation of the taxation system. The results show that high tax sanctions and stable financial conditions can minimize the potential for tax non-compliance, while the quality of tax services, compliance costs, and tax socialization from 12 study samples have not been able to be used as factors to reduce the potential for tax non-compliance. This study also identifies the tendency of tax non-compliance behavior to be dominated by tax evasion. The originality of this study lies in using the meta-analysis method and using a dummy on the dependent variable to see the potential for non-compliance between tax avoidance and tax evasion. The implications of this study provide important insights for policymakers and government leaders in designing fiscal policies to minimize the social phenomena of tax non-compliance and build a tax compliance mindset and also redesign a tax system that is more credible, easy to understand, and prevents loopholes a system that the taxpayer can utilize.
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 Mudma’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 Mudma’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