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All Journal Buletin Penelitian Sosek Majalah Ekonomi Martabe : Jurnal Pengabdian Kepada Masyarakat Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) JFAS: Journal of Finance and Accounting Studies ABIDUMASY : Jurnal Pengabdian kepada Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat Behavioral Accounting Journal JFAS : Journal of Finance and Accounting Studies JER EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat
Agustina, Rachma
Universitas Hasyim Asy'ari Tebuireng Jombang
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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN SUB SEKTOR PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 ; Agustina, Rachma
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 3 No 2 (2018): Desember
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

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Abstract

ALUR PENDAFTARAN, PENETAPAN DAN PEMBAYARAN PBB WAJIB PAJAK BARU DI BAPENDA JOMBANG Moh. Fathulloh; Siti Ulfah Rochmawati; Rachma Agustina
ABIDUMASY Vol 3 No 1 (2022): EDISI MARET
Publisher : LPPM UNIVERSITAS HASYIM ASY'ARI TEBUIRENG JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v3i1.2379

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Abstract: One of the sources of tax funds comes from the Land and Building Tax. Land and Building Duty (PBB) is the middle recorded in the State Income and Consumption Spending plan (APBN). The motivation behind this examination is: "To discover the Method for Enrollment, Assurance, and Installment of Land and Building Duty for New Citizens at BAPENDA Jombang'. The examination strategy utilized in this exploration is spellbinding subjective exploration. Concerning how to direct research, in particular by perceptions made by the creator and meetings with workers in regards to the investigation of the degree of consistence of individual citizens at the Workplace of the Jombang Regime Income Organization. The aftereffects of this exploration in the current time, there are as yet many lay circles who don't comprehend and think that it is troublesome with regards to the strategies and components of this PBB-P2 transformation.Keywords: registration, determination, paymentAbstrak: Salah satu sumber dana pajak berasal dari Pajak Bumi dan Bangunan. Pajak Bumi dan Bangunan (PBB) merupakan yang tengah tercatat dalam Rencana Anggaran Pendapatan dan Belanja Negara (APBN). Motivasi yang melatarbelakangi penelitian ini adalah: “Untuk mengetahui Tata Cara Pendaftaran, Penjaminan, dan Angsuran Pajak Bumi dan Bangunan Bagi Warga Negara Baru di BAPENDA Jombang”. Strategi pengujian yang digunakan dalam eksplorasi ini adalah eksplorasi subyektif memukau. Tentang bagaimana mengarahkan penelitian, khususnya persepsi yang dibuat oleh pencipta dan pertemuan dengan pekerja mengenai penyelidikan tingkat konsistensi individu warga di Tempat Kerja Organisasi Pendapatan Rezim Jombang. Efek dari eksplorasi ini saat ini, masih banyak kalangan awam yang kurang paham dan menganggap merepotkan terkait strategi dan komponen transformasi PBB-P2 ini.Kata kunci: pendaftaran, penetapan, pembayaran
Student Perceptions of Fraud and Whistleblowing Based on Gender Rachma Agustina; Dwi Ari Pertiwi; Ika Zutiasari; Meta Ardiana
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.62

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When giant companies are involved in fraud that has an extremely detrimental effect on the economy, the fraud cases become scandalous. The giant company's fraud case was revealed, mostly because of the information within the company that was revealed by the company's employees, which is called whistleblowing. The purpose of this study is to prove the differences in students' perceptions of fraud and whistleblowing behavior based on gender factors. Research is conducted on students of the Faculty of Economics of Universitas Hasyim Asy'ari Tebuireng Jombang, who are in the third semester or above so that they already understand fraud and whistleblowing. This type of research is quantitative research based on empirical studies. The research sample was selected by using the technique of probability sampling with the category of simple random sampling. The hypothesis testing using multiple research paradigms with one dummy variable and two dependent variables so that it uses two simple dummy regression tests. The decision on the results of hypothesis testing uses two R Square determination coefficients to explain the relationship of each variable. The results of this study prove that there is no gender effect on the students' perception of fraud and whistleblowing.
Peningkatan Literasi Pasar Modal pada Mahasiswa (1st Step to Entry Galeri Investasi Bursa Efek Indonesia) Rachma Agustina
JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Vol 3, No 2: Mei (2022)
Publisher : ICSE (Institute of Computer Science and Engineering)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/jpkmi.v3i2.358

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Abstrak: Kondisi yang terjadi pada pasar modal Indonesia saat berhadapan dengan masa krisis karena pandemi dari permulaan 2020 hingga 2021 akhir telah menunjukkan kecenderungan meningkatnya investor dengan signifikan. Penyebab utama dari terjadinya hal tersebut adalah banyaknya kebijakan yang telah dibuat oleh Otoritas Jasa Keuangan guna mendorong peningkatan dan bertahannya emiten di Bursa Efek Indonesia. Dukungan dari pemerintah untuk pemulihan ekonomi nasional juga tidak tanggung-tanggung dengan mengeluarkan kebijakan-kebijakan ekonomi yang sejalan dengan kebijakan OJK. Peningkatan jumlah investasi pada pertengahan sampai akhir 2021 menunjukkan bahwa pasar modal menjadi alternatif untuk memperoleh pendapatan selain juga untuk berinvestasi jangka panjang. Sejalan dengan program pemerintah untuk mendorong pemulihan ekonomi nasional, Galeri Investasi Bursa Efek Indonesia melaksanakan acara-acara guna memberikan pengenalan dan peningkatan literasi mahasiswa pada pasar modal. Acara dilaksanakan dengan peserta dari kalangan mahasiswa khususnya mahasiswa pada semester awal di Fakultas Ekonomi, bertujuan untuk membangun kelompok yang berfocus pada pasar modal, sekaligus sebagai wahana pembelajaran di bidang investasi. Setelah dilaksanakan kegiatan, antusiasme mahasiswa terhadap keberadaan Galeri Investasi meningkat, tampak dari penambahan keikutsertaan mahasiswa dalam Kelompok Studi Pasar Modal, juga pergerakan positif pembukaan akun RDN baru di GI BEI.Abstract: The conditions in Indonesian capital market when dealing with a crisis period due to the pandemic from the beginning of 2020 to the end of 2021 have shown a significant trend of increasing investors. The main cause of this happening is the many policies that have been made by the Financial Services Authority to encourage the increase and persistence of issuers on the Indonesia Stock Exchange. Support from the government for the recovery of the national economy is also not half-hearted by issuing economic policies that are in line with OJK policies. The increase in the number of investments in mid to late 2021 shows that the capital market is an alternative for earning income as well as for long-term investment. In line with the government's program to encourage the recovery of the national economy, the Indonesia Stock Exchange Investment Gallery holds events to introduce and increase student literacy in the capital market. The event was held with participants from among students, especially students in the first semester at the Faculty of Economics, aiming to build a group that focuses on the capital market, as well as a vehicle for learning in the investment sector. After the activity was carried out, students' enthusiasm for the existence of the Investment Gallery increased, as seen from the participation of students in the Capital Market Study Group, as well as the positive movement of opening a stock account at the IDX GI.
A Faktor Pengaruh Implementasi SAP Berbasis Akrual (Studi Kasus di Satuan Kerja Perangkat Daerah Kabupaten Jombang) : Faktor Pengaruh Implementasi SAP Berbasis Akrual (Studi Kasus di Satuan Kerja Perangkat Daerah Kabupaten Jombang) HELMA MEI LINA NURSAVYRA savyra; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.122

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Abstract The application of accrual based SAP is stated in the Government Regulation of the Republic of Indonesia Number 71 of 2010. This regulation has been in effect since 2010 but all of them are not yet mandatory. In 2015 new regulations were made mandatory for all government agencies. The study was conducted to determine the effect of: Human Resource Competence, Information Systems, Organizational Commitment to the Implementation of Accrual-Based Government Accounting Standards in the Jombang Regional Work Units. Data collection activities were carried out in Jombang Regency using primary data, namely data from questionnaires and observations. The total population is 66 institutions. The sample used is the entire population. The analytical tool used is the t and f test using the SPSS V25 application in data processing. The results showed that the human resource competency variables and information systems had no effect on the application of accrual based government accounting standards in the Jombang Regional Work Units. While the organizational commitment variable has an influence on the application of accrual-based government accounting standards in the Jombang Regional Work Units.Keywords: Human Resources Competence; Information Systems; Organizational Commitment; Accrual Based Government Accounting standards Implementation. Abstrak Implementasi SAP berbasis akrual terdapat di dalam Peraturan Pemerintah Republik Indonesia Nomor 71 tahun 2010. Peraturan ini sudah berlaku pada tahun 2010 tapi semua belum diwajibkan. Tahun 2015 peraturan baru diwajibkan untuk semua instansi pemerintah. Penelitian dilakukan untuk mengetahui pengaruh: Kompetensi SDM, Sistem Informasi, Komitmen Organisasi terhadap Implementasi SAP Berbasis Akrual di SKPD Jombang. Kegiatan pengumpulan data dilakukan di Kabupaten Jombang dengan memakai data primer yaitu data dari kuisioner dan observasi. Jumlah populasi 66 instansi. Sampel yang digunakan adalah keseluruhan populasi. Alat analisis yang dipakai adalah uji t dan f dengan menggunakan bantuan aplikasi SPSS V25 dalam mengolah data. Hasil penelitian memberitahukan bahwa variabel kompetensi SDM dan sistem informasi tidak terdapat pengaruh terhadap implementasi standar akuntansi pemerintah berbasis akrual di SKPD Jombang. Sedangkan variabel komitmen organisasi memiliki pengaruh terhadap implementasi Standar Akuntansi Pemerintah berbasis akrual di SKPD Jombang. Kata kunci: Kompetensi SDM; Sistem Informasi; Komitmen Organisasi; Implementasi SAP Berbasis Akrual.
Analisis Implementasi Kebijakan SAP Berbasis Akrual Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA) Pemerintah Kota Mojokerto Ahmad Nasihuddin; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 1 (2020): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i1.187

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Implementation of Accrual-Based Government Accounting Standards (SAP) can increase accountability and transparency and can produce comprehensive financial reports that can be measured properly. The purpose of this study was to find out and analyze how the implementation of the Akrul- based Government Accounting Standards policy in the Revenue, Financial Management and Regional Assets Office of Mojokerto City was measured using Edward theory, 4 factors of successful implementation, namely communication, resources, disposition / attitude of implementers and bureaucratic structure. The methode used in this research is descriptive qualitative research methode. The results showed that the implementation of the Accrual-based Government Accounting Standards policy in the Department of Revenue, Financial Management and Regional Assets of Mojokerto City was already good, but still needed a slight improvement in the area of appointment and selection of employees.
Perlakuan Akuntansi Piutang Air pada PDAM di Jombang (Studi Kasus PDAM Tirta Kencana Kabupaten Jombang) Krisna Anggraini; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 2 (2020): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i2.191

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PDAM's income is obtained from the distribution of clean water to customers which is done on credit. Water receivables are the main contribution to PDAM Tirta Kencana of Jombang Regency. The research has a purpose to determine the accounting treatment of water receivables at PDAM Tirta Kencana is it in accordance with SAK ETAP or not. The method used is a qualitative method with a case study approach. The results showed the accounting treatment of water receivables at PDAM Tirta Kencana was in accordance with SAK ETAP. Water receivables are recognized when the List of Billed Water Accounts (DRD-A) is issued. Water receivables are recorded based on water meter readings.Water receivables are recorded based on water meter readings. Water receivables are valued at a number of receivables that can be collected. Water receivables are presented on the balance sheet as current assets. Allowance for water receivables is calculated in Time Series.
Analisis Sistem Akuntansi Gaji dan Upah Perum BULOG Cabang Surabaya Selatan Farihatus Sholihah Farihatus Sholihah; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.225

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Salary and wages are importan elements that must be considered by the company because it deals with employees. Companies can use salary and wage systems to assist in calculating, recording, and distributing salaries and wages to employees. Object of this research is Perum BULOG Cabang Surabaya Selatan. The aim of this research is to analyze the salary and wage system at the Perum BULOG Cabang Surabaya Selatan. This research is a qualitative descriptive study with a case study approach. Data analysis technique used are collecting and reducing data regarding, then drawing conclusions. The result of the study, the salary and wage system flow chart that are used by the Perum BULOG Cabang Surabaya Selatan includes the system in the human resources section and the payroll system in the financial office headquarters. The system already quite effective, but the salary and wage system used by Perum BULOG Cabang Surabaya Selatan has no the time attendance function is present or the attendance function.
Faktor – Faktor Penyebab Underpricing Saham Saat Initial Public Offering di BEI Periode 2016 – 2018 Rizal Asrifin; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.248

Abstract

Initial Public Offering (IPO) is a company activity in order to sale its shares to public with the purpose to increasing company capital, and aimed to have an impact on company’s prospect improvement that occur due to expansion with those added capitals. Underpricing is a phenomenon where the price of shares offered in the primary market has a lower price then the price of shares in the secondary market. The aim of this study is to investigate whether there is an impact on auditor's reputation, underwriter's reputation, and Return on assets (ROA) on the underpricing of shares in companies performing IPO on the Indonesian Stock Exchange from 2016-2018. The result of this research shows that auditor's reputation, underwriter's reputation, and the return on assets has a significant impact on the underpricing level.
Implementasi Sistem Bagi Hasil dan Perlakuan Akuntansi pada Pembiayaan Mudharabah Di KSPPS BMT An-Nuur Jombang Miftakhul Rohman Rohman; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.271

Abstract

Revenue sharing system is a system that includes the procedure of distribution of business results between the fund owner (shohibul maal) and fund managers (mudharib). The main firmness of this investigating is to knowing the implementation of the share instrumentality in KSPPS BMT An-Nuur Jombang and Assess the conformity of Mudharabah financing accounting treatment with the nutrient of PSAK 105 Mudharabah Accounting. This type of investigating is a quality with a descriptive motion, time the object of this investigating is KSPPS BMT An-Nuur Jombang. The data grouping techniques in this study are observations and interviews and methods of analysis using data reduction.From the results of this study shoed that the procedure system for Mudharabah financing in KSPPS BMT An-Nuur Jombang Implement Revenue Sharing method. In PSAK 105 It is mall that this method makes gross profit as the basis for distributing business results, Accounting attention on Mudharabah financing in KSPPS BMT An-Nuur has not been phase amenable with PSAK 105. Acknowledgement of profit, acknowledgement of loss, acknowledgement of receivables and claim of loss in accordance with PSAK 105.
Co-Authors ., Humaidi Abdul Latif Abdul Latif Abdul Latif Abdullah Musaddad Adi Bagus Prakoso Ahmad Nasihuddin Ahmad Rusydan Amirulloh Alviya Rahayu Alviya Rahayu Amirulloh, Ahmad Rusydan Aprilia, Firda Alfaini Ardiana, Meta Ari Pertiwi, Dwi Asyayidah, Khoirunnisak Amalia Deasy Ervina Deasy Ervina Deasy Ervina Deasy Ervina Dwi Ari Pertiwi Dwi Ari Pertiwi Ervina, Deasy Faiza, Azifa Alfa Falikhatun Falikhatun, Falikhatun Farihatus Sholihah Farihatus Sholihah Fathulloh, Moh Fitrotul Hanifah HELMA MEI LINA NURSAVYRA savyra Humaidi Humaidi Humaidi Husna, Lia Safarotul Ika Rossi Agustin Imam Sopingi Jannah, Siti Fatimatuz Zahrotul Jasika Maulidia Sawitri Khofivah, Lailatul Khusna, Lia Safarotul Krisna Anggraini Laili, Choirun Nisful Lik Anah Maslakha, Siti Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Miftakhul Rohman Rohman Moh Fathulloh Moh. Fathulloh Mohammad Fadlan Ali Mohammad Galih Sidqi Muttaqi Mohammad Galih Sidqi Muttaqi Musfiroh, Anita Muttaqi, Mohammad Galih Sidqi Ningsih, Helis Safitri Purwanti Novia Nur Aini Pertiwi, Dwi Prakoso, Adi Bagus Rahayu, Alviya Rizal Asrifin Rodliyah, Iesyah Rosyadi Rosyadi, M. Syam’un Rosyadi, M. Syam'un Sari, Ajeng Kartika Sawitri, Jasika Maulidia Sa’adah, Nihayatus Siti Fatimatuz Zahrotul Jannah Siti Fatimatuz Zahrotul Jannah Siti Ulfah Rochmawati Sofie Yunida Putri Sri Trisnaningsih Srikalimah Supriyatna Supriyatna Supriyatna Syirin Humairoh Widoyoningrum, Sri Zutiasari, Ika