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All Journal Jurnal Dimensi Pendidikan dan Pembelajaran Community Engagement and Emergence Journal (CEEJ) Jurnal Partisipatoris Majalah Ilmiah Dian Ilmu SPEED: Journal of Special Education Journal of Accounting and Finance FENOMENA: Journal of Social Science
Epriliyana, Nike Norma
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Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Rasio Efektivitas Pendapatan Masa Pandemi Covid-19 pada Wisata Persemaian Permanen Garahan (PPG) Cluster Durian Desa Sidomulyo Kecamatan Silo Kabupaten Jember Susanti, Indria Yuli; Epriliyana, Nike Norma; Afandi, Alfi Khofifah
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1543

Abstract

The COVID-19 pandemic that started in 2020 has resulted in a decline in the economy in all sectors, including the tourism sector, due to restrictions on community activities. The purpose of this study was to analyze the level of income effectiveness ratio during the COVID-19 pandemic at the Garahan Permanent Nursery Tourism (PPG) Durian Cluster, Sidomulyo Village, Silo District, Jember Regency. This research is descriptive with a quantitative approach. To find out the level of effectiveness of income, the effectiveness ratio is calculated by comparing the realization of income receipts with the target of revenue receipts. Revenue receipts data used in this study are revenue receipts for 2021 and 2022. Based on the results of calculating the effectiveness ratio for revenue in 2021, a result of 100.035% is obtained, which means that revenue receipts for 2021 are very effective, while the effectiveness ratio for 2022 is 71.5%, which means they are in the less effective category.
Penerapan Standar Akuntansi Keuangan EMKM dalam Penyusunan Laporan Keuangan Pada Usaha Kerajinan Sangkar Burung Desa Sukowono Kabupaten Jember Wahdaniah, Iklimatul; Lestari, Hari Budi; Epriliyana, Nike Norma
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1545

Abstract

Financial Accounting Standards for Micro, Small and Medium Entities are accounting standards intended for Micro, Small and Medium Enterprises where with the existence of Standards for Micro, Small and Medium Entities it is hoped that Micro, Small and Medium Enterprises will be more independent and more advanced and Micro, Small and Medium Enterprises can record their business financial reports, improve information Accounting has an important role in achieving business success. This research aims to explain the implementation of Standards for Micro, Small and Medium Entities financial accounting standards in preparing financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency. The method used in this research is Qualitative Descriptive. The results of the research show that the preparation of financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency has gone well and is in accordance with Standards for Micro, Small and Medium Entities. This can be seen from the research results where these Micro, Small and Medium Enterprises apply financial reports including profit and loss reports, capital requirements, financial position reports, as well as notes to financial reports.
Komparasi Laporan Keuangan PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Fitriana, Alya; Epriliyana, Nike Norma; Lestari, Hari Budi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1713

Abstract

This study aims to explain the comparison of financial statements at PT BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency in 2021 and 2022. The research method is descriptive research with a qualitative approach. The data collection techniques used are literature study, interviews, documentation, and observation. While the data used are primary and secondary data obtained from PT BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. Company ratios are calculated based on liquidity ratios, solvency ratios, and profitability ratios. The results showed that compared to 2021, in 2022 the liquidity, solvency and profitability of PT. BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency has increased.
Identifikasi, Penanganan, dan Penyelesaian Kredit Bermasalah pada Bank Perkreditan Rakyat Epriliyana, Nike Norma; Salsabila, Arin Puri; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2214

Abstract

Rural Banks is a financial institution that focuses on providing funds and providing credit. In the distribution of credit, Rural Banks can experience payment bottlenecks because debtors do not have sufficient funds, experience bankruptcy, do not pay on time. Bad credit can cause disruption to the liquidity of the Rural Bank. This research aims to explain the factors that cause bad credit and solutions to handling bad credit at Rural Banks. The research approach was carried out with a qualitative descriptive approach with a review of articles on non-performing loans. Data collection is done by literature study.. The results of the study concluded that the factors that cause non-performing loans include: (1) Improper credit analysis; (2) Less selective credit policy; (3) The debtor is not honest about the reported income; (4) The debtor has a disaster; (5) The weak financial strength of the business owned by the debtor. Based on these influencing factors, the solutions for handling non-performing loans include: (1) Early warning; (2) Credit restructuring; (3) Settlement of non-performing loans.
Mengapa Konsumen Membeli Produk Wirausaha Disabilitas? Epriliyana, Nike Norma
SPEED Journal : Journal of Special Education Vol. 8 No. 1 (2024): SPEED: JOURNAL OF SPECIAL EDUCATION
Publisher : Program Studi Pendidikan Luar Biasa Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/speed.v1i8.1732

Abstract

Femonena wirausaha disabilitas sangat menarik untuk dikaji lebih lanjut. Berdasarkan data Badan Pusat Statistik sekitar 182 ribu penyandang disabilitas yang memutuskan untuk menjadi wirausaha karena tidak diterima di dunia kerja. Adanya usaha yang digeluti oleh wirausaha disabilitas dapat bertahan karena jenis usahanya memiliki pangsa pasar dan konsumen yang menggunakan produknya. Konsumen memutuskan untuk menggunakan atau memakai produk/ jasa yang dihasilkan wirausaha disabilitas karena produk yang dihasilkan memiliki manfaat. Menjadi sebuah dilema tersendiri, bagi konsumen tatkala dihadapkan pada produk disabilitas, ada beberapa yang mau membeli produk atau jasa wirausaha disabilitas, ada yang memutuskan membeli karena kualitas produknya, kualitas layanan, kualitas hubungan baik, membutuhkan produk. Akan tetapi, tidak sedikit juga yang menyampaikan bahwa keputusan membeli produk wirausaha disabilitas karena rasa kasihan, rasa ingin membantu sesama manusia, dan menjaga agar usaha wirausaha akan tetap mengalir untuk menghidupi keluarga. Penelitian ini akan menguraikan beberapa alasan konsumen memutuskan pembelian produk wirausaha disabilitas. Fokus penelitian yaitu tentang mengeksplorasi alasan konsumen melakukan pembelian produk hasil karya wirausaha disabilitas melalui pendekatan deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan wawancara. Teknik sampling menggunakan purposive sampling. Prosedur analisis dan intepretasi data terdiri dari sorting, kategorisasi, pengarsipan, analisis. Hasilnya pengambilan keputusan membeli produk wirausaha disabilitas dilatarbelakangi oleh alasan (1) produk; (2) Harga; (3) Keinginan; (4) Kasihan.
Implementation of Learning Innovations in Society 5.0 to Stimulate Creative Thinking Skills at Higher Education Susanto, Andri Mardi; Epriliyana, Nike Norma; Utama, Hanif Hadinata
JURNAL DIMENSI PENDIDIKAN DAN PEMBELAJARAN Vol 12 No 1 (2024): Januari 2024
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/dpp.v12i1.8282

Abstract

The high need for the internet for reference is increasingly changing student learning patterns. In the era of Society 5.0, learning models need innovation to keep up with technological developments.  This study aims to describe the influence between Society 5.0 learning innovations on creative thinking skills in higher education. Respondents in this study amounted to 50 students from the Accounting, Management and Economic Education Study Programs who took the Introduction of Management course. The data collection technique used an e-questionnaire. Data analysis using multiple linear regression analysis. The results showed that  learning innovations of Society 5.0 consisting of learning model innovations; learning media innovations; learning strategy innovations; and assignment innovations had an effect on student creative thinking skills.
Co-Authors Afandi, Alfi Khofifah Andri Mardi Susanto, Andri Mardi Fitriana, Alya Hapsari, Yusita Titi Indria Yuli Susanti, Indria Yuli Lestari, Hari Budi Nabila, Naylul Nursyamsida Tohari Permatasari, Anggita Intan Salsabila, Arin Puri Utama, Hanif Hadinata Wahdaniah, Iklimatul Wardhani, Roro Aditya Novi Wardhani