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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 Jurnal Bisnis dan Akuntansi Account : Jurnal Akuntansi, Keuangan dan Perbankan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 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 Jurnal Pengabdian Masyarakat Bangsa JURNAL EKONOMI BISNIS DAN MANAJEMEN Applied Accounting and Management Review Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) 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 Akuntansi dan Ekonomi Pajak: Perspektif Global Studi Administrasi Publik dan ilmu Komunikasi The International Journal of Studies in Social Sciences and Humanities (IJOSSH) MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Oryza Ardhiarisca
Polieteknik Negeri Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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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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
Optimalisasi Laporan Keuangan BUMDes Melalui Pendampingan Penggunaan Aplikasi di Desa Suco Kecamatan Mumbulsari Kabupaten Jember Oryza Ardhiarisca; Rida Kusumawati; Firdaunisa Ighfira Ayharsyah; Solehati Dwi Lestari; Sevira Destyfani; Aza Citra Khodijah Gg; Salsa Nabila Julia Putranti; Ghefira Nur Fatimah
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 5 (2025): Juni
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i5.4638

Abstract

Pengelolaan keuangan yang akurat, transparan, dan akuntabel merupakan prasyarat penting dalam keberhasilan operasional Badan Usaha Milik Desa (BUMDes). Studi ini dilakukan di BUMDes "Anugerah Permata Unggul" Desa Suco, Kecamatan Mumbulsari, Kabupaten Jember, yang telah mengelola unit usaha berbasis potensi lokal seperti Ruang Terbuka Hijau (RTH), Suco Edufarm, dan sablon. Namun, sistem pencatatan keuangan yang digunakan masih sederhana dan belum sesuai prinsip akuntansi. Tujuan kegiatan ini adalah mengoptimalkan pelaporan keuangan BUMDes melalui pendampingan penggunaan aplikasi berbasis Microsoft Excel. Metode yang digunakan adalah pendekatan partisipatif dengan pelatihan langsung dan simulasi pencatatan transaksi serta penyusunan laporan keuangan. Hasil menunjukkan peningkatan pemahaman dan keterampilan pengurus dalam pencatatan keuangan serta kemampuan menyusun laporan keuangan yang lebih sistematis dan akuntabel. Pendampingan ini memberikan kontribusi positif terhadap profesionalisme tata kelola BUMDes, serta mendukung keberlanjutan usaha desa secara menyeluruh. 
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.
PENINGKATAN LAYANAN LABORATORIUM SISTEM INFORMASI DAN KOMPUTER AKUNTANSI MELALUI PELATIHAN PEMASARAN DAN PENINGKATAN KUALITAS SARANA PRASARANA Ardhiarisca, Oryza; Harkat, Avisenna; Aisyah, Siti
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 3 No 03 (2025): JUNI 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Laboratorium merupakan salah satu fasilitas yang ada di perguruan tinggi. Beberapa kegiatan yang dilakukan di Laboratorium diantaranya adalah pelaksanaan pendidikan khususnya praktikum, pelatihan, uji kompetensi dan layanan lainnya. Dalam pelaksanaan tugasnya terdapat kendala dalam hal belum lengkapnya sarana prasarana yang dibutuhkan dalam meningkatkan layanan. Peralatan yang dibutuhkan yakni speaker dan kamera sehingga dapat meningkatkan kualitas layanan dan dokumentasi kegiatan yang lebih baik dan terinventarisasi dengan baik. Dokumentasi tersebut juga digunakan sebagai media pemasaran di media sosial. Metode pelaksanaan pengabdian ini adalah dengan survei lapang, sosialiasasi, pelatihan, serta monitoring dan evaluasi. Kegiatan pengabdian tersebut berjalan dengan lancar dan memberikan dampak positif yang signifikan terhadap layanan Laboratoirum Sistem Informasi dan Komputer Akuntansi.
Pelatihan Kesehatan Keselamatan Kerja dalam Menunjang Kegiatan Produksi di Ilham Meubel Wijayanti, Rahma Rina; Ardhiarisca, Oryza; Fitri, Zilvanhisna Emka; Avisenna Harkat; Kholiq, M. Avan Dwi Adi Nur; Muhammad Hanip; Ubaidillah, Yanuar Ardhika Rahmadhani
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 1 (2025): April
Publisher : Politeknik Negeri Jember

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

Abstract

lham Meubel is a wood craftsman who produces various products including: tables, chairs, frames, doors, sideboards, kitchen sets and so on. The problems faced by partners when running a business are that the production equipment they have is no longer suitable, namely a serkel table that is outdated and they don't have a nail gun that is needed to support activities when installing products for clients from Ilham Meubel. Apart from that, craftsmen do not prioritize occupational health and safety (K3). This can be seen when working partners do not wear any K3 equipment during their activities. Therefore, in this service activity, solutions will be provided regarding these problems which will be carried out in stages, namely eight months. The first solution given was the provision of serkel tables and nail guns and the next was the provision of K3 equipment along with training. The target of this service activity is to improve production quality accompanied by the use of K3. The output of this service is a service journal, online mass media articles and videos of activity implementation
Introduksi Mesin Huller dan Pengering Kopi Tipe Kabinet untuk Meningkatkan Produktivitas Green Bean pada Kelompok Tani Sumber Kembang Faizin, Nur; Ardhiarisca, Oryza; Lestari, Datik; Yuana, Dia Bitari Mei; Putra, Rediyanto; Herdianto, Tito Rizky; Reyhan, Rio Javier; Hanip, Muhammad; Ulumiddin, Mukhammad Ikhya’; Ilyasa, Dhani Mas Ahmad
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2336

Abstract

Kegiatan pengabdian ini telah selesai dan berhasil mengatasi permasalahan yang dihadapi oleh Kelompok Tani Kopi Sumber Kembang. Permasalahan yang dihadapi oleh mitra berkaitan dengan masalah produksi yakni mesin pengupas kulit kopi (huller) yang tersedia sudah tidak bekerja dengan optimal baik dari segi kualitas dan kuantitas. Selain itu masih terdapat permasalahan limbah yakni kulit kopi yang menjadi pencemaran lingkungan. Oleh karena itu pada kegiatan pengabdian ini, tim telah memberikan mesin huller dan mesin pengering kopi yang dilengkapi dengan edukasi / pelatihan penggunaan peralatan agar dapat meningkatkan kapabilitas mitra. Metode yang digunakan adalah survei lapang, praktek, dan diskusi. Kegiatan pengabdian ini telah berjalan dengan lancar dan terjadi peningkatan kapabilitas mitra serta peningkatan kuantitas dan kualitas produksi mitra.
Analysis of Factors Influencing the Performance of Tax Center Volunteers: A Case Study at Jember State Polytechnic Wijayanti, Rahma Rina; Ardhiarisca, Oryza; Sutantio, R. Alamsyah; Harkat, Avisenna; Ghozali, Nur Azizah Wandinia; Ardiansyah, Diki; Pratiwi, Arti Febriani
International Journal of Studies in Social Sciences and Humanities (IJOSSH) Vol. 2 No. 1 (2025): July
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijossh.v2i1.5569

Abstract

Performance is the output of activities carried out by tax volunteers. In this case, tax volunteers are tasked with filling out annual tax returns for taxpayers. These activities have an impact on increasing state revenues. This study is to determine the factors that need to be improved in the performance of tax volunteers. This research method is quantitative research and regression analysis. The research results show that the self-assessment system, motivation, and work discipline variables significantly influenced the performance of tax volunteers. Meanwhile, the variables of training materials and training methods do not significantly influence the performance of tax volunteers. These findings can be applied to analyze the factors that affect the performance of Tax Center volunteers at Jember State Polytechnic. Their significance factors contribute to achieving a sustainable program at Tax Center Jember State Polytechnic.
Co-Authors Abdun Dhorivun Adhamatika, Adhima Adinda Dwi Permatasari Afrijal Ramadani Ahmad Mush`ab Ridlo Arjuan Ainnur Iqtaara Meilani Aisyah Nurul Umamah Aldhilla Dhea Ananda Amanda Dewi Arian Amanda Zhafiera Maharani Ana Rosalia Andriyani, Fitriya Angelin Sherlina Annundi Anggi Kharisma Putri Anggun Aurellia Rahman Anna Mardiana Handayani Ansori, Adelia Aprelita, Reny Ardiansyah, Diki Arisona Ahmad Avisenna Harkat Avisenna Harkat Ayu Dewi Sintawati 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 Candra Dewi, Aryanti Cheisilia Intan Maharani Cherry Triwidiarti Cherry Triwidiarto Cindi Saputri Datik Lestari Datik Lestari Dea Azzahrotu Dinji Dea Novica Putri Dessy Putri Andini Dewi Kurniawati Dharmawan, Tedy Dia Bitari Mei Yuana Diah Nur Hayati Doni Kusuma 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 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 Herdianto, Tito Rizky Ilyasa, Dhani Mas Ahmad Indah Aprilia Susanti Ishaq, Indra Maulana Isma, Isnaini Azanil Karimah, Cahyaning Khodijah, Aza Citra Khoirurizka, Meynisa Aulia Kholiq, M. Avan Dwi Adi Nur Kholiq, Muhammad 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 Merry Muspita Dyah Utami Mohammad Luthfil Amin Mufida Ulima Wardani Muhammad Hanip Muhammad Syahroni Mukti, David Muspita Dyah Utami , Merry Nabila Alfionita Nabila Rinty Mafasy Nahrudi Nahrudi Nanda, Destha Bunga Nita Elvita Novi Ayuni Novita Sari, Linda Nur Faizin Nur Faizin Nur Febrianti 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 Rafa Aditya Nur Rohmanita Ragil Aditiya Dharmawan 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 Saidatus Sholeha Salsa Nabila Julia Putranti Samuel Rizal Sari, Riza Puspita Selvi Putri Rahayu Septia Ningsih Sevira Destyfani Sheila Ramadana Silvia Oktavia Nur Yudiastuti Sintyowati Sintyowati Siska Aprilia Oktaviani Siska Nurchofifa Siti Aisyah Siti Aisyah Siti Anisa Siti Khoiriyah Maulid Nabila 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 Titik Budiati Triwidiarto, Cherry Ubaidillah, Yanuar Ardhika Rahmadhani Ulfi Maratul Azizah Ulumiddin, Mukhammad Ikhya’ Vanisa Nia Nur Ramadhani Vera Octavia Wenny Dhamayanthi Widya Ayu Pribandari Windy Ulandari Wiwik Handayani Wiwik Handayani 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