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All Journal Jurnal Pendidikan Akuntansi (JPAK) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Owner : Riset dan Jurnal Akuntansi KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Inovasi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Account : Jurnal Akuntansi, Keuangan dan Perbankan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Electrical Engineering and Computer (JEECOM) JAKED Journal of Community Development Oryza : Jurnal Pendidikan Biologi Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Akuntansi AKUNESA CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis UBMJ (UPY Business and Management Journal) Jurnal Pengabdian Masyarakat Bangsa JURNAL EKONOMI BISNIS DAN MANAJEMEN Applied Accounting and Management Review Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Pengabdian Masyarakat Indonesia (JPMI) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Akuntansi Pajak dan Kebijakan Ekonomi Digital JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Kewirausahaan Akuntansi dan Ekonomi Pajak: Perspektif Global Studi Administrasi Publik dan ilmu Komunikasi The International Journal of Studies in Social Sciences and Humanities (IJOSSH) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Journal of Science and Research
Oryza Ardhiarisca
Polieteknik Negeri Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Peningkatan Manajemen Usaha Melalui Integrasi Sistem Informasi Manajemen dan Keuangan di Kelompok Tani Sumber Kembang Nur Faizin; Ardhiarisca, Oryza; Mei Yuana, Dia Bitari; Lestari, Datik; Putra, Rediyanto
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 9 No 3 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v9i3.5550

Abstract

The Sumber Kembang Farmers Group is a coffee producer located in Sukorambi District, Jember. The problems faced by partners are related to business management. The presence of workers at the agreed time is an absolute law for calculating worker honor. However, this is difficult to achieve if it is not supported by a good management information system. Therefore, the solution offered in this activity is the creation and training of a management information system in the form of a worker attendance application and an MS Access-based financial application. Furthermore, managers provide training regarding how to use management information systems and financial applications. The target achieved is to improve the business management of the Sumber Kembang Farmers Group. The output of this service activity is a service journal, online mass media articles, and videos of the service implementation.
EVALUATION OF THE EFFECTIVENESS RATIO FOR THE ALLOCATION OF VILLAGE FUNDS Andriyani, Fitriya; Ardhiarisca, Oryza; Pramista Titis Wangi, Anggun
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6377

Abstract

Purpose: The purpose of this study is to evaluate how well ADD is working in Gentong Village, Taman Krocok District, Bondowoso Regency, to execute village development. Methods: The method used for this research is qualitative research with a case study approach. Analysis data: The data analysis technique uses the effectiveness ratio number. Result and discussions: The results showed that the use of ADD in Gentong Village, Taman Krocok District, was effective in increasing village development. Conclusion: ADD has been used to build bridges, roads, public toilets (MCK), and the Clean Water/Pamsimas Program. However, there are still challenges in using ADD in Gentong Village, Taman Krocok District, such as disagreements in the field and delays in center funding disbursements. Based on the results of this study, it is suggested that the village government and the community increase their participation in the process of planning and monitoring the use of ADD. In addition, efforts are also needed in more effective ADD financial management and increased coordination between the village government and other stakeholders.
Optimalisasi Pembelajaran Sistem Informasi Akuntansi dengan Penyusunan Aplikasi berbasis Excel dalam Mendukung Strategi Pemasaran dan Keuangan Digital Oktaviani, Siska Aprilia; Oryza Ardhiarisca; Fitriya Andriyani; Berlina Yudha Pratiwi; Candra Pramula Pinandita
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7227

Abstract

This study aims to examine the effectiveness and satisfaction of students with accounting information systems education through the development of Excel-based applications in enhancing their understanding of accounting information systems and digital financial strategies, as well as to evaluate its impact on strengthening digital marketing strategies. The research simultaneously explores the use of simple technology-based accounting education, such as Excel, with two important dimensions in digital business: finance and marketing. The results of the regression analysis indicate that understanding accounting information systems and the integration of digital financial strategies have a significant influence on the satisfaction and effectiveness of learning, while the strengthening of digital marketing strategies does not show a significant impact. These findings suggest that while the development of Excel-based applications is effective in supporting digital financial aspects, a different or additional approach is needed to strengthen digital marketing capabilities. This study arises from the urgent need to develop learning methods that not only enhance theoretical understanding but also practical skills relevant to the workforce in the digital era. Therefore, it is hoped that this research can contribute to the development of a more holistic and integrated curriculum that can more effectively prepare students to face challenges in the digital industry.
PENILAIAN PROSES PENGANGGARAN KEUANGAN DESA KEMUNING LOR KABUPATEN JEMBER Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Putra, Rediyanto; Sumadi, Sumadi
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 02 (2024): Volume 13 Nomor 02 (Oktober 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i02.5134

Abstract

Tujuan penelitian ini adalah untuk menentukan dan menilai proses penganggaran keuangan Desa Kemuning Lor, Kecamatan Arjasa, Kabupaten Jember, Provinsi Jawa Timur. Penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dan sekunder yakni observasi, wawancara, dan analisis dokumen. Hasil penelitian menunjukkan bahwa proses penganggaran keuangan Desa Kemuning Lor sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomer 20 Tahun 2018. Selain itu, program kerja Desa Kemuning Lor telah telah mencapai serapan 100%, walaupun ada realokasi anggaran yang terjadi selama covid-19.
Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual Tepung Mangga pada CV Wulan Jaya Yudiastuti, Silvia Oktavia Nur; Dharmawan, Tedy; Perdana, Devtian Putera; Budiati, Titik; Wibisono, Yossi; Kusumasari, Findi Citra; Handayani, Wiwik; Ardhiarisca, Oryza
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5680

Abstract

Mango is a tropical fruit that is rich in nutrients and has high economic value in Indonesia. Product innovation is important to increase selling value and reduce losses due to market competition. This study aims to calculate the Cost of Goods Produced of mango flour in determining the Selling Price per Kg at CV Wulan Jaya which is a mango producer company. The research method used is descriptive qualitative using quantitative data sourced from primary data. The cost of production of mango flour is Rp57,765 (rounded) plus a markup of 20% and an estimated marketing cost of 10% so that the selling price can be determined at Rp75,100 (rounded). This research emphasizes the importance of cost calculation in production planning and control to improve market competitiveness.
Analisis Determinasi Kinerja Pemerintah (Studi Kasus Pada Badan dan Dinas di Kabupaten Jember) Lalinda, Erica Efif; Ardhiarisca, Oryza
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4083

Abstract

This research aims to analyze and explain the effect of implementing performance-based budgeting, accuracy of budget targets and internal control on the performance of The Jember Regency goverenment. This research is a quantitative research. The population of this research is all regional apparatus including Agencies, Departments, Districts, Inspectorates, DPRD Secretariat and Regional Secretariat in Jember Regency. The sampling technique in this research used a purposive sampling method, with collaboration between the Department and Agency so that a sample of 23 Departments and 6 Agencies was obtained with a total of 87 respondents. The data source in this research is primary data using a questionnaire with a Likert scale. The statistical tool used to test the hypothesis is the IBM Statistics 21 application. The results of the analysis show that independent variables partially or simultaneously, namely the implementation of performance-based budgeting, budget targets and internal control, have a significant effect on the performance of the Jember Regency government.
Optimization of Mango Flour Formulation (Mangifera indica L) Arumanis Variety using Response Surface Methodology Silvia Oktavia Nur Yudiastuti; Titik Budiati; Yossi Wibisono; Oryza Ardhiarisca; Findi Citra Kusumasari; Wiwik Handayani; Yesi Indah Dwi Kusuma Hariyanti
Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Vol 13, No 4 (2024): December 2024
Publisher : The University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jtep-l.v13i4.1334-1343

Abstract

Mango (Mangifera indica L) is one of commodities with high food loss rate due to the characteristics of mango, which is easily spoiled and difficult to store. One of the strategies to reduce mango food loss caused by post-harvest handling is the diversification of mango products. Mango flour can be developed to minimize mango food waste and enhance its added value. This study aimed to determine the optimum formulation for making mango flour. The study used Response Surface Methodology (RSM) type Central Composite Design (CCD) to optimize mango flour yield, using three factors: rice flour concentration (X1: 2 5%), maltodextrin concentration (X2: 2-5%), and tapioca flour concentration (X3: 2-5%). The significance of response was carried out using analysis of variance (ANOVA) at the 95% confidence level (p<0.05). The linear model was the model suggested by software. Model analysis showed that rice flour and tapioca flour concentration significantly affected mango flour yield, while maltodextrin did not have a considerable impact. Based on the results of this study, the optimum conditions in making mango flour were found using rice flour concentration of 4.94%, maltodextrin concentration of 2.25%, and tapioca flour concentration of 4.88% to produce mango flour yield of 20.9578%. Keywords: Mango flour, Optimization, Response surface methodology, Yield.
Analisa Penentuan Harga Pokok Produksi Puree Mangga pada CV Wulan Jaya Ardhiarisca, Oryza; Yudiastuti, Silvia Oktavia Nur; Budiati, Titik; Wibisono, Yossi; Kusumasari, Findi Citra; Handayani, Wiwik
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p154-161

Abstract

Penelitian ini merupakan penelitian deskriptif yang dilakukan pada perusahaan mangga, CV Wulan Jaya. Pada proses produksinya, CV Wulan Jaya mengalami kendala di masa panen raya, yakni panen yang melinpah. Solusi yang dilakukan oleh CV Wulan Jaya adalah melakukan diversifikasi produk yakni menjadi puree mangga. Penelitian ini memiliki tujuan untuk menghitung harga pokok produksi (hpp) dari produk puree mangga yang nantinya akan membantu manajemen perusahaan CV Wulan Jaya untuk mempresisikan harga jual puree mangga. Metode dalam menentukan hpp yakni dengan metode full costing. Data dikumpulkan dengan cara wawancara serta dikuatkan dengan data dokumentasi. Selanjutnya dilakukan analisa data yang diikuti dengan penarikan kesimpulan. Kesimpulan dari penelitian ini adalah harga pokok produksi pure mangga per kemasan 5 kg adalah Rp113.347,28 dan jika diasumsikan keuntungan sebesar 20% maka harga jual produk puree mangga adalah sebesar Rp136.016,74. Selanjutnya dilakukan perbandingan dengan harga produk sejenis di pasaran dijual denga harga Rp197.500,00. Produk puree mangga CV Wulan Jaya memiliki kemampuan untuk bersaing dengan produk sejenis di pasaran dengan selisih harga sebesar Rp61.843,26
ISOLASI SELULOSA MESOCARP KULIT DURIAN UNTUK BAHAN BAKU PEMBUATAN BIOFOAM Suryaningsih, Wahyu; Budiati, Titik; Muspita Dyah Utami , Merry; Ardhiarisca, Oryza; Candra Dewi, Aryanti
Jurnal Ilmiah Inovasi Vol 25 No 1 (2025): April
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/jii.v25i1.5780

Abstract

The high potential of durian fruit creates waste in the form of skins that cause environmental pollution. Durian peel contains high cellulose of about 50 to 60%. Therefore, it is necessary to explore the source of cellulose as raw material for cheap bioplastic and biodegradable foam packaging. This study aims to determine the physical and chemical properties of durian peel mesocarp cellulose. The research method was to isolate or extract cellulose from durian peel mesocarp. The cellulose isolation process consists of 3 stages, namely flour making, delignification process using 10% NaOH alkaline solution, and bleaching process using 10% hydrogen peroxide (H2O2) solution. The cellulose produced was observed for physical and chemical properties. The results show that durian peel mesocarp cellulose has physical properties with powder form, elongated round granule structure, yellowish-white color with lightness (L) = 78.50, a * = 4.30, and b * = 21.00, and chemical properties include moisture content of 6.37%, content of 63.27% cellulose, 13.94% hemicellulose and 9.54% lignin.
Flypaper Effect pada Belanja Daerah Kabupaten/Kota Provinsi Jawa Timur Roro Indira Damayanti Juniartha; Siti Khoiriyah Maulid Nabila; Widya Ayu Pribandari; Windy Ulandari; Oryza Ardhiarisca
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.932

Abstract

This study analyzes the influence of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on regional expenditure in the regency and city governments of East Java Province, as well as examines the flypaper effect phenomenon. The results show that PAD, DAU, DAK, and DBH have a significant effect on regional expenditure, and the flypaper effect is found, where regional expenditure is more influenced by transfers from the central government than by PAD.
Co-Authors , Fatihatur Rizqiyah 1mam_saifu-1 anwar Abdun Dhorivun Adelia Eka Puspita Ansori Adelia Kusuma Ningrum Adhamatika, Adhima Adil Kristianto Adinda Dwi Permatasari Afrijal Ramadani Ahmad Mush`ab Ridlo Arjuan Ainnur Iqtaara Meilani Aisyah Nurul Umamah Aisyah Nurul Umamah Aldhilla Dhea Ananda Alfin Dwi Yulianto Amanda Dewi Arian Amanda Zhafiera Maharani Ana Rosalia Ana Rosalia Andriyani, Fitriya Angelin Sherlina Annundi Anggi Kharisma Putri Anggun Aurellia Rahman Anna Mardiana Handayani Ansori, Adelia Ansori, Adelia Eka Puspita Aprelita, Reny Ardiansyah, Diki Arisona Ahmad Aulya Mardina Avisenna Harkat Avisenna Harkat Ayu Dewi Sintawati Aza Citra Khodijah Gg Aza Citra Khodijah Gg Azhara, Maritza Berlina Yudha Pratiwi Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Betty Dasilva Bitari Mei Yuana, Dia Budiati, Titik Cahyaning Nur Karimah, Cahyaning Nur Candra Dewi, Aryanti Cheisilia Intan Maharani Cherry Triwidiarti Cherry Triwidiarto Cindi Saputri Dafillah Vike Eryana Datik Lestari Datik Lestari Dea Azzahrotu Dinji Dea Azzahrotu Dinji Dea Novica Putri Dessy Putri Andini Dessy Putri Andini, Dessy Putri Destha Bunga Nanda Dewi Kurniawati Dharmawan, Tedy Dharu , Rabbani Dewa Dia Bitari Mei Yuana Diah Nur Hayati Doni Kusuma Dwi Indriani Fidiastutik Wijaya Dwi Wahid Fitrianto Eka Denta Permana Eka Puspita Ansori, Adelia Eki Dwi Eksanti Elok Kurnia Novita Sari Emilia Ananta Falsafila Aqlida Gasalia Fanesya Sintya Bella Filliyanti, Della Fina Widia Wulansari Findi Citra Kusumasari Firdaunisa Ighfira Ayharsyah Fitri, Zilvanhisna Emka Fitriawati, Fadilla Dewi Fitriya Andriyani Fitriya Andriyani Fredy Eka Ardhi Pratama Ghefira Nur Fatimah Ghefira Nurfatimah Ghozali, Nur Azizah Wandinia Govinda, Bekti Hanip, Muhammad Haqqi, Mohammad Izmaul Hariyanti, Yesi Indah Dwi Kusuma Harkat, Avisenna Hartanto, Sugeng Herdianto, Tito Rizky Ilyasa, Dhani Mas Ahmad Indah Aprilia Susanti Ishaq, Indra Maulana Isma, Isnaini Azanil Kamilah, Nisrina Rizqy Karimah, Cahyaning Khodijah, Aza Citra Khoirurizka, Meynisa Aulia Kholiq, M. Avan Dwi Adi Nur Kristianto, Adil Kuny Mufida Kusumaningrum, Adelia Kusumasari, Findi Citra Lalinda, Erica Efif Lia Chairina, Raden Roro Lukmanul Khotimah M. Avan Dwi Adi Nur Kholiq Maritza Azhara Marselia, Irene Thia Meilinda Maulidya Widiyanti Meilinda Maulidya Widiyanti Merry Muspita Dyah Utami Meynisa Aulia Khoirurizka Mohammad Luthfil Amin Mufida Ulima Wardani Muhammad Avan Dwi Adi Nur Kholiq Muhammad Hanip Muhammad Hanip Muhammad Nisfar Ramdani Muhammad Syahroni Mukti, David Mukti, David Indra Muspita Dyah Utami , Merry Nabila Alfionita Nabila Rinty Mafasy Nahrudi Nahrudi Nanda Puteri Nanda, Destha Bunga Nisrina Rizqy Kamilah Nita Elvita Novi Ayuni Novita Sari, Linda Nur Faizin Nur Faizin Nur Faizin Nur Febrianti Nurlaila Mansur Nurlaila Nurlaila Oktaviani, Siska Aprilia Paramitha , Diana Perdana, Devtian Putera Pinandita, Candra Pramula Pramista Titis Wangi, Anggun Pratiwi, Arti Febriani Prilinaya Yudhistira Prillinaya Yudhistira Prillinaya Yudhistira Putera Perdana, Devtian Puteri, Nanda Putranti, Salsa Nabila Julia Putri Andini, Dessy Rafa Aditya Nur Rohmanita Ragil Aditiya Dharmawan Rahma Rina Wijayanti Rahma Rina Wijayanti Rahma Wijayanti, Rahma Rediyanto Rediyanto Rediyanto Putra Rediyanto Putra Revanda Marissa Reyhan, Rio Javier Reyvalda , Noradina Rida Kusumawati Rina Dwi Cahyati Ririn Isnadewi Risatul Fitriyah Roro Indira Damayanti Juniartha Ruwanda Oktavia Andini Sagala, Valentina Br Saidatus Sholeha Salsa Nabila Julia Putranti Salsa Nabila Julia Putranti Samuel Rizal Samuel Rizal Sari, Riza Puspita Selvi Putri Rahayu Selvi Putri Rahayu Bambang Hartono Septia Ningsih Sevira Destyfani Sheila Ramadana Silvia Oktavia Nur Yudiastuti Sintyowati Sintyowati Siska Aprilia Oktaviani Siska Aprilia Oktaviani Siska Nurchofifa Siti Aisyah Siti Aisyah Siti Anisa Siti Anisa Siti Khoiriyah Maulid Nabila Siti Nur Ameilia Rahmawati Siti Nur Urifah Siti Risviana Nuruil Janah Sofi Diva Wicaksari Solehati Dwi Lestari Sonia Ariani Pratiwi Sugiartono, Endro Sumadi Sumadi Sumadi Sumadi SUMADI SUMADI Sumadi Sumadi Supriyadi Supriyadi Suryaningsih, Wahyu Sutantio, R. Alamsyah Syakirin, Robbihyina Tanti Kustiasari Tasya Nur Imaniyah Tia Firnanda Titik Budiati Triwidiarto, Cherry Ubaidillah, Yanuar Ardhika Rahmadhani Ulfi Maratul Azizah Ulumiddin, Mukhammad Ikhya’ Valentina Br Sagala Vanisa Nia Nur Ramadhani Vera Octavia Wenny Dhamayanthi Widya Ayu Pribandari Wijanti, Rahma Rina Windy Ulandari Wiwik Handayani Wiwik Handayani Yanuar Ardhika Rahmadhani Ubaidillah Yesi Indah Dwi Kusuma Hariyanti Yossi Wibisono Yossi Wibisono Yuana, Dia Bitari Mei Yudhistira, Prillinaya Yuli Rahmawati Yulianto, Alfin Dwi Zalfa Talitha Zulhaninta Zilvanhisna Emka Fitri