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Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Risa Nadila Agustina; Yulinartati; Nina Mariana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.929

This study aims to determine the potential for fraudulent financial statements by using fraud analysis, where fraud is a concept that explains the factors that cause someone to commit fraud, namely opportunity, pressure, rationalization and ability. Opportunity factor is proxied by using financial stability and external pressure. The opportunity factor is proxied by using industrial properties and control effectiveness. The rationalization factor is proxied by rationality and auditor turnover. Finally, the ability factor is proxied by ability. This study uses the F_Score indicator to see the potential for fraudulent financial statements. The population of this study consisted of 193 companies, with 15 samples of companies. The sampling technique used was purposive sampling. Collecting data using secondary data. Data analysis using multiple linear regression analysis method. The results showed that partially (t test) financial stability and external pressure variables had a effect on the potential for fraudulent financial statements. Meanwhile, the nature of industry, change in auditor, and capability variables have no effect on the potential for fraudulent financial statements.

Penerapan ISAK No.35 Pada Laporan Keuangan Masjid At-Taqwa Sri Wahyuni; Yulinartati; Ari Sita Nastiti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.991

This study aims to analyze the financial statements of the At-Taqwa Wonoasri Mosque, so that it can be seen how in recording the financial statements of the At-Taqwa Wonoasri Mosque and introduce the financial standards of non-profit organizational entities, namely ISAK No. This study used a qualitative method which was carried out by direct observation and interviews with the administrators of the Wonoasri At-Taqwa Mosque. The results of this study indicate that the form of the report at the At-Taqwa Wonoasri Mosque is not in accordance with the applicable non-profit organization standards, namely ISAK No. 35. this is due to lack of updates in knowledge related to non-profit organization entity standards. The mosque's financial statements are analyzed based on ISAK No. 35 which consists of five components of financial statements, namely statements of financial position, comprehensive reports, reports of changes in net assets, statements of cash flows and notes to financial statements. Based on this research, it can be concluded that the basis of recording applied at the At-Taqwa Wonoasri Mosque is using a cash basis. After the analysis, it is known that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to ledgers, asset depreciation paragraphs, adjusting ledgers, trial balances.

Pelatihan Kewirausahaan “Kudapan Sehat” Untuk Mencegah Stunting Anak Pada Ibu Rumah Tangga UPTD Puskesmas Gladakpakem Jember Yuliarti, Norita Citra; Dewi, Sofia Rhosma; Wibowo, Yohanes Gunawan; Yulinartati
Jurnal Pengabdian Masyarakat Manage Vol. 5 No. 1 (2024): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v5i1.1425

Ibu rumah tangga memiliki peran dan potensi yang sangat penting dalam mendukung program pengentasan kemiskinan di Indonesia. Profesi ibu rumah tangga sering dianggap bukan merupakan suatu pekerjaan karena tidak mendapatkan penghasilan. Ibu rumah tangga banyak bergantung pada penghasilan suami dan tidak dapat melakukan kegiatan yang produktif secara ekonomi. Kondisi ini sedikit banyak menimbulkan kejenuhan secara psikologis bagi ibu rumah tangga. Usaha produktif ibu rumah tangga dapat dilakukan di rumah secara berkelompok dengan memanfaatkan sumber daya yang ada di sekitar. Pemberdayaan ibu rumah tangga dalam upaya meningkatkan perekonomian keluarga dilakukan dengan memanfaatkan tanaman obat keluarga yaitu daun kelor yang akan di buat kudapan sehat. Kegiatan pemberdayaan ibu rumah tangga ini dilakukan dengan teknik penyuluhan dan pelatihan pembuatan dan pemaparan mengenai pentingnya daun kelor untuk mencegah stunting, sebagai upaya memunculkan kegiatan produktif kelompok ibu rumah tangga dan meningkatkan perekonomian rakyat. Pelatihan kewirausahaan ini diberikan melalui metode ceramah dengan pendekatan participatory learning dengan menekankan prinsip learning by doing. Dengan memahami kandungan dan manfaat yang dimiliki oleh daun kelor diharapkan mitra memiliki dasar pengetahun yang cukup tentang produk (ice cream). Selanjutnya mitra akan diberikan pelatihan tentang teknik pembuatan es krim dari daun kelor dan pentinnya makanan sehat untuk mencegah stunting.

REKONTRUKSI LAPORAN KEUANGAN SESUAI DENGAN SAK ENTITAS PRIVAT PADA PABRIK KOPI ARGOPURO (STUDI KASUS BUMDESMA DELAPAN PILAR TANGGUL) Tira Safira; Yulinartati; Yuliarti, Norita Citra
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 6 (2025): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i6.4962

Organisasi ekonomi desa memiliki kontribusi signifikan dalam menetapkan ekonomi lokal, namun sering kali menjadi titik lemah dalam manajemen aset strategis dan pencatatan keuangan. Penelitian ini bertujuan untuk merekontruksi laporan keuangan dari unit usaha kopi argopuro yang dikelola oleh BUMDESMA Delapan Pilar Tanggul, yang sampai saat ini masih menggunakan cash basic dan belum merujuk kepada Standar Akuntansi Keuangan Entitas Privat (SAK EP). Metode yang ditetapkan dalam penelitian ini adalah studi kasus, dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Temuan penelitian merajuk bahwa laporan keuangan yang disusun belum mereflesikan posisi keuangan dan kinerja usaha secara menyeluruh. Karena disebabkan belum adanya pemisahan yang jelas antara pendapatan dan pengeluaran biaya, serta tidak tersusunnya lima laporan keuangan utama sesuai dengan SAK EP. Peneliti ini melakukan rekontruksi laporan keuangan agar sesuai dengan Standar Akuntansi yang berlaku dengan harapan laporan keuangan dapat disajikan secara akurat, transparan, dan bermanfaat dalam pengambilan keputusan ekonomi.

MENGEMBANGKAN EKONOMI KREATIF UMKM RADDINA CHOCOLATE MELALUI PENINGKATAN KUALITAS LAPORAN KEUANGAN Nastiti, Ari Sita; Nuha, Gardina Aulin; Yulinartati
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 05 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i05.1778

Raddina Chocolate is a local MSME located in Klompangan Village, Ajung Sub-district, Jember Regency, which focuses on producing various processed chocolate products. Its product line includes decorative chocolate and bakery-based creations, distributed mainly through souvenir centers in Jember Regency. In managing its business, the partner encounters two primary challenges: financial records that do not comply with the SAK EMKM and limited marketing strategies. This community engagement program aims to strengthen Raddina Chocolate’s role in the creative economy by enhancing the quality of its financial reporting and developing more innovative marketing approaches. The activities were implemented at the partner’s business site through a combination of lectures and hands-on practice. The PKM team delivered training on financial bookkeeping in accordance with SAK EMKM as well as the use of digital media for marketing purposes. Evaluation was conducted through discussions and interviews to assess participants’ comprehension and the overall effectiveness of the program. It is expected that this initiative will foster business growth, open new employment opportunities, and inspire the surrounding community to engage in the creative economy sector, ultimately contributing to regional economic development.

A STUDY OF ACCOUNTING STUDENTS' PERCEPTION TOWARDS THE PROFESSIONALISM OF ACCOUNTING LECTURERS IN UNIVERSITIES IN JEMBER REGENCY Syarofah, Hani Fatus; Yulinartati; Suharsono, Riyanto Setiawan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3807

This study aims to analyze students' perceptions of the professionalism of accounting lecturers at higher education institutions in Jember Regency, focusing on three main variables: knowledge, skill, and attitude. Data were collected through an online questionnaire distributed to 79 students from four universities. The data were analyzed using multiple linear regression with the help of SPSS version 30. The results show that the variables of knowledge and attitude have a significant influence on lecturer professionalism, while the skill variable does not have a significant impact. The Adjusted R² value of 19.9% indicates that the model explains only a small portion of the variability in student perceptions, with the remaining variation influenced by other factors not included in this study. This research contributes to understanding the key factors that affect students' perceptions of lecturer professionalism, particularly in accounting education. The study's limitations include a narrow geographical scope and the absence of direct observation. Future research is recommended to broaden the population and consider additional variables to achieve more comprehensive results. Practically, the findings highlight the importance of improving lecturers' knowledge and professional ethics to enhance the overall learning experience for students.

Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Full Costing pada UMKM San Roti Wahyu Bagus Putra; Yulinartati; Elok Fitriya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1555

In Indonesia, many companies or MSMEs do not use proper financial records, especially in calculating the cost of production. Even though this calculation is really needed so that there are no errors in calculating the cost of production. The method used in this research is the Full Costing method because this method is required to include all costs incurred in the production process, including variable overhead costs and fixed overhead. It is from this background that this research was conducted with the title ""Analysis of the Calculation of the Cost of Production of Bread Using the Full Costing Method in SAN Roti MSMEs" Lumajang. This research uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method. The object of this research is a bakery. Data was collected by means of observation, interviews and documentation. The research results show that calculations using the full costing method produce lower costs than calculations according to San Roti. This is because in the calculations made by UMKM San Roti there are costs that are not included in the calculation, namely asset depreciation costs. Meanwhile, in calculations using the full costing method, asset depreciation costs are calculated and included in the calculation, resulting in different production costs.

The Influence of The Role of Internal Auditors, Performance of Internal Auditors and Effectiveness of Internal Control Systems on Company Performance in People's Credit Banks in Jember District Ronalin, Gustina; Yulinartati; Rendy Mirwan Aspirandi
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.546

BPR is a financial institution, one of which collects public funds in such a way that it must follow the principles of prudence and good governance in its operations. In accordance with Regulation (POJK) number 4/POJK.03/2015 concerning the Implementation of BPR Management, sanctions are given to BPRs that do not comply with these provisions. This research aims to determine the influence of the role of internal auditors, the performance of internal auditors and the effectiveness of the internal control system on company performance at Rural Banks in Jember Regency. This research uses primary data in the form of questionnaires and secondary data in the form of previous research and BPR data accessed via the OJK website/Perbarindo website. The respondents of this research were 30 internal auditors who worked at BPR Jember Regency. The sample determination method is based on purposive sampling. The data analysis technique uses a multiple linear regression model. The results of this research show that the role of internal auditors has a positive and significant effect on company performance, the performance of internal auditors has a positive and significant effect on company performance, and the effectiveness of the internal control system has a positive and significant effect on company performance.

Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Full Costing pada UMKM San Roti Wahyu Bagus Putra; Yulinartati; Elok Fitriya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1555

In Indonesia, many companies or MSMEs do not use proper financial records, especially in calculating the cost of production. Even though this calculation is really needed so that there are no errors in calculating the cost of production. The method used in this research is the Full Costing method because this method is required to include all costs incurred in the production process, including variable overhead costs and fixed overhead. It is from this background that this research was conducted with the title ""Analysis of the Calculation of the Cost of Production of Bread Using the Full Costing Method in SAN Roti MSMEs" Lumajang. This research uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method. The object of this research is a bakery. Data was collected by means of observation, interviews and documentation. The research results show that calculations using the full costing method produce lower costs than calculations according to San Roti. This is because in the calculations made by UMKM San Roti there are costs that are not included in the calculation, namely asset depreciation costs. Meanwhile, in calculations using the full costing method, asset depreciation costs are calculated and included in the calculation, resulting in different production costs.

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