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All Journal EL-MUHASABA The Indonesian Accounting Review Akubis: Jurnal Akuntansi dan Bisnis Abdi Geomedisains Jurnal Akuntansi dan Ekonomi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Accounting and Financial Issue
Ahmad, Arisona
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Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Nursing Other

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FRAUD PREVENTION IN THE PERSPECTIVE OF PROBITY AUDIT (THE CASE STUDY OF UNIVERSITY X) Putri, Dhika; Syariati, Dian; Ahmad, Arisona
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i2.12392

Abstract

Goods and services procurement in the university sector is a big chance towards fraud case occurrence. Corruption in the university environment resulted in state loss in the amount of two billion rupiahs. Therefore, The internal auditor of  University X implements a probity audit as one effort to materialize the procurement system with low fraud possibility. The purpose of this study is to contribute to the understanding of fraud prevention using probity audits on goods and services procurement in the university sector. This research was carried out using a qualitative approach, with a case study method. The data collection was conducted by document analysis and interviews. The data obtained is then reduced, identified, and analyzed. The results conclude that the probity audit in University X is a real-time audit which one conducted in the construction and maintenance stages. Based on the internal auditor evaluation result, a probity audit rated sufficiently to prevent fraud in the goods and services procurement process in the University X.
IMPLEMENTASI MODEL CENTER FOR THE STUDY OF EVALUATION-UNIVERSITY OF CALIFORNIA IN LOS ANGLES (CSE-UCLA): DALAM MENGEVALUASI PROGRAM e-PLANNING DAN e-BUDGETING Sri Wahyuni, Ika; Ahmad, Arisona
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 01 (2024): Volume 13 Nomor 01 (April 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i01.5102

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan e-Planning dan e-Budgeting dengan menggunakan model evaluasi CSE-UCLA. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif metode evaluatif. Hasil dari penelitian ini menunjukkan bahwa penilaian evaluasi menggunakan CSE-UCLA yang memuat komponen evaluasi System Assessment, Program Planning, Program Implementation, Program Improvement, and Program Certification pada penerapan e-Planning dan e-Budgeting dikatakan baik dan optimal.    
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA RUMAH SAKIT DI KABUPATEN BONDOWOSO Amin, Mohammad Luthfil; Ahmad, Arisona; Sugiartono, Endro
Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 2 (2023): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v4i2.2990

Abstract

Penelitian ini bertujuan untuk menganalisis dan menjelaskan pengaruh pengendalian internal, kesesuaian kompensasi dan asimetri informasi terhadap kecenderungan kecurangan akuntansi pada rumah sakit di Kabupaten Bondowoso. Penelitian dilaksanakan di Rumah Sakit Umum Daerah dr. H Koesnadi Bondowoso dan Rumah Sakit Bhayangkara Bondowoso. Penelitian ini menggunakan metode kuantitatif dengan instrumen penelitian berupa kuesioner. Teknik pengambilan sampel menggunakan purposive sampling serta teknik analisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pengendalian internal berpengaruh singnifikan terhadap kecenderungan kecurangan akuntansi pada Rumah Sakit di Kabupaten Bondowoso. Sedangkan kesesuaian kompensasi dan asimetri informasi tidak berpengaruh singnifikan terhadap kecenderungan kecurangan akuntansi pada Rumah Sakit di Kabupaten Bondowoso.
Implementasi Manajemen Keuangan Perspektif Akuntansi pada Partai Demokrasi Indonesia Perjuangan (PDIP) Kabupaten Jember Istiqomah, Lailatul; Ahmad, Arisona
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.v4i2.5203

Abstract

This research focuses on the implementation of financial management from an accounting perspective in the Indonesian Democratic Union party (PDIP) Jember Regency. The research design used is a qualitative method with a case study approach. The selection of informants used in this research was based on the snowball sampling method. The informants in this research were the secretary, treasurer, and party body administrators who were party members involved in financial management in PDIP Jember Regency. The result of the research show that financial management from an accounting perspective at PDIP Jember Regency has been implemented well. However, some have not implemented the principle of transparency as regulated in the Political Party Law.
Peran Persembahan dalam Pengelolaan Keuangan pada Organisasi Nirlaba : Studi Kasus Gereja Kristen Jawi Wetan Jember Sherlina Annundi, Angelin; Ahmad, Arisona
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.76

Abstract

This research aims to discover the role of offerings in the financial management of nonprofit organizations, namely the Church. This research uses descriptive qualitative methods. Data collection methods used are direct interviews and documentation at one of the nonprofit-oriented entities. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. This study's results explain that offerings play an important role in the financial management of nonprofit organizations where the object used is the Church. Offerings also have many types, but the financial statements made are still single-entry or simple bookkeeping.
Article Pelatihan Pembuatan MPASI Tinggi Protein PROTIAS kepada Kader Posyandu di Wilayah Kerja Puskesmas Sukorambi Kabupaten Jember Restuti, Arisanty; Yulianti, Adhiningsih; Ahmad, Arisona; Hartanto, Sugeng; Widyawatiningrum, Endang; Nurmasyitah, Vita; Ramadhany, Rendy Chairul
Abdi Geomedisains Vol. 6, No. 1, June 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/abdigeomedisains.v6i1.7875

Abstract

Stunting prevention developing high-protein complementary foods (MP-ASI) and other nutrients needed by children for optimal growth and providing health education. PROTIAS is a high-protein MP-ASI based on Polije healthy rice flour combined with catfish meat flour. Community service activities are carried out by providing training to posyandu cadres on making PROTIAS MPASI made from rice flour combined with catfish meat flour as a healthy menu MPASI in the Puskemas Sukorambi working area, Jember. The activity was carried out in October 2024, located at the Dukuh Mencek Village Office, Sukorambi District, Jember. The training on making PROTIAS MP-ASI was carried out using a demonstration method related to how to make and process MP-ASI based on Polije healthy rice flour combined with catfish meat flour. The training activities were guided by lecturers, and involved technicians and students. Through this community service activity, it is expected to improve the knowledge and skills of posyandu cadres in assisting stunted toddlers. In addition, it is hoped that posyandu cadres can also utilize relatively cheap but highly nutritious local materials as MP ASI ingredients for stunted toddler.
Penguatan Bumdes Merdeka Wirowongso menuju Perekonomian Desa yang Lebih Sejahtera Elvita, Nita; Ansori, Adelia Eka Puspita; Ramadhani, Myra Andina; Isnadewi, Ririn; Andini, Dessy Putri; Ahmad, Arisona
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 8 No. 2 (2025): Mei
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v8i2.9161

Abstract

BUMDes (Badan Usaha Milik Desa) berperan penting dalam mendorong pertumbuhan ekonomi desa dan meningkatkan kesejahteraan masyarakat. Namun, dalam pelaksanaannya, pendirian dan pengelolaan BUMDes sering menghadapi berbagai kendala. Artikel ini disusun berdasarkan kegiatan pengabdian masyarakat yang dilakukan di BUMDes Merdeka Wirowongso, Desa Wirowongso, Kecamatan Ajung, Kabupaten Jember. Kegiatan bertema “Penguatan BUMDes Merdeka Wirowongso Menuju Perekonomian Desa yang Lebih Sejahtera” ini dilakukan melalui sosialisasi dan diskusi bersama para pengelola BUMDes. Dari kegiatan tersebut, tim pengabdi berhasil mengidentifikasi beberapa masalah utama, baik dalam tahap pengelolaan dan pelaporan keuangan BUMDes. Sebagai solusi, beberapa langkah yang disarankan mencakup peningkatan sosialisasi, pelibatan masyarakat secara aktif, perencanaan yang lebih matang, dan pendampingan penggunaan aplikasi pelaporan keuangan. Diharapkan, langkah-langkah ini dapat mendukung pengelolaan BUMDes yang lebih baik dan berkelanjutan.
Edukasi Laporan Keuangan Berbasis Aplikasi Ms Excel Pada Bumdes Abdi Jaya, Desa Karangbayat - Sumberbaru Anwar, Imam Saiful Anwar; Permana, Eka Denta; Arjuan, Ahmad Mush’ab Ridlo; Kholiq, M Avan Dwi Adi Nur; Sagala, Valentina Br; Putri, Dea Novica; Ahmad, Arisona
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 8 No. 2 (2025): Mei
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v8i2.9164

Abstract

Badan Usaha Milik Desa (BUMDes) memiliki peran strategis dalam meningkatkan pendapatan asli desa dan mendorong kemandirian ekonomi masyarakat. Namun, masih banyak pengurus BUMDes yang menghadapi kendala dalam pelaporan keuangan yang baik dan benar. Kegiatan pengabdian masyarakat ini bertujuan  untuk memberikan edukasi dan pendampingan kepada pengurus BUMDes Abdi Jaya di Desa Karangbayat, Kecamatan Sumberbaru, kabupaten Jember, dalam penyusunan laporan keuangan berbasis aplikasi Microsoft Excel dengan VBA (macros excel). Metode yang digunakan meliputi wawancara, pelatihan, dan pendampingan yang dilakukan secara bertahap, mulai dari identifikasi system pencatatan yang berjalan, pengenalan dasar akuntansi, penerapan system pembukuan dua kolom, hingga simulasi penyusunan laporan keuangan dengan menggunakan aplikasi. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan pengurus dalam penggunaan aplikasi serta kesadaran akan pentingnya menyusun laporan keuangan yang baik dan benar. Dengan demikian, kegiatan ini berhasil meningkatkan kapasitas pengurus BUMDes dalam mengelola laporan keuangan secara lebih rapi, sistematis, dan akurat, serta memperkuat transparansi dalam pengelolaan keuangan BUMDes.
ICU auditors‟ understanding of achieving good university governance Ahmad, Arisona; Djamhuri, Ali; Kamayanti, Ari
The Indonesian Accounting Review Vol. 6 No. 2 (2016): July - December 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.605

Abstract

This study aims to determine the Internal Control Unit (ICU) auditors’ under-standing in achieving Good University Governance (GUG) at Jember University (UNEJ). This study uses interpretive phenomenology. Method of data collection is conducted by interviewing the ICU auditors of UNEJ. The research findings indi-cate that the ICU auditors’ understanding in carrying out their function is com-pliant with the ICU charter. Through in-depth interview with informants, it is found noesis, in which the informants’ understanding is not only through the know-ledge and implementation of the existing rules, but also through cultural practices of "mutual support". For Jember University, the ICU plays a critical role in achiev-ing GUG by fixing the governance of the work unit related to non-academic fields that include finance, human resources, goods and services procurement, and public asset management.
Co-Authors Adi Kurniawan Ali Djamhuri Amin, Mohammad Luthfil Ansori, Adelia Eka Puspita Anwar, Imam Saiful Anwar Ari Kamayanti Arisanty Nur Setia Restuti Arjuan, Ahmad Mush’ab Ridlo Dessy Putri Andini, Dessy Putri Elvita, Nita Endang Widyawatiningrum, Endang Harkat, Avisenna Hartanto, Sugeng Isnadewi, Ririn ISTIQOMAH, LAILATUL Kholiq, M Avan Dwi Adi Nur Mimi, Hidayah Atta Nurmasyitah, Vita Permana, Eka Denta Putri, Dea Novica Putri, Dhika Ramadhani, Myra Andina Ramadhany, Rendy Chairul Sagala, Valentina Br Sherlina Annundi, Angelin Sri Wahyuni, Ika Sugiartono, Endro Yulianti, Adhiningsih