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All Journal SEGMEN Jurnal Manajemen dan Bisnis JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Akuntansi dan Pajak JURNAL MANAJEMEN DAN BISNIS INDONESIA BALANCE: Economic, Business, Management and Accounting Journal Review of Management and Entrepreneurship Jurnal Pengabdian Multidisiplin Jurnal Penelitian Ilmu Sosial dan Eksakta VALUE: Journal of Business Studies Research Horizon Jurnal Abdimas Independen eJEBA JURNAL MANAJEMEN DAN BISNIS INDONESIA
Alfi Arif
Fakultas Ekonomi Dan Bisnis, Universitas Jember, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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QUALITY ASSURANCE DENGAN METODEQUALITY FUNCTION DEPLOYMENT: KONSEP IMPLEMENTASI PADA INSTITUSI PERGURUAN TINGGI Arif, Alfi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 1 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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

Abstract

This article intent to explore the Quality Function Deployment (QFD) methodology in order to construct quality assurance for the educational institutions..QFD is management tool that provides a visual connective process to help teams focus on the needs of the customers throughout the total development cycle of a product or process. It provides the means for translating customer needs into appropriate technical requirements for each stage of a product/process-development life-cycle. It helps to develop more customer-oriented, higher-quality products, both goods and services. Key words: Quality, Functions, Assurance, Deployment
ANALISIS ROA , CURRENT RATIO DAN DER TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PEMBIAYAAN DI BEI Wijayantini, Bayu; Arif, Alfi; Sari, Maheni Ika
JURNAL MANAJEMEN DAN BISNIS INDONESIA Vol 5, No 2 (2019)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.862 KB) | DOI: 10.32528/jmbi.v5i2.2924

Abstract

Perubahan besar kecilnya dividen merupakan cermin dari kemampuan perusahaan dalam memperoleh laba di masa-masa mendatang. Tujuan dari penelitian ini adalah menganilisis pengaruh return on asset (ROA), current ratio (CR) dan debt to equity ratio (DER) terhadap dividen payout ratio (DPR) pada perusahaan Pembiayaan yang listed di BEI. Penelitian ini menggunakan 100 data amatan 5 perusahaan sebagai sampel, dari 17 perusahaan yang listed. Dari hasil analisis data regresi dapat disimpulkan bahwa return on asset (ROA), current ratio (CR) dan debt to equity ratio (DER) berpengaruh positif terhadap dividen payout ratio (DPR).
Analisis ROA , Current Ratio Dan DER Terhadap Kebijakan Dividen Pada Perusahaan Pembiayaan Di BEI Bayu Wijayantini; Alfi Arif; Maheni Ika Sari
JURNAL MANAJEMEN DAN BISNIS INDONESIA Vol 5, No 2 (2019)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.862 KB) | DOI: 10.32528/jmbi.v5i2.2924

Abstract

Perubahan besar kecilnya dividen merupakan cermin dari kemampuan perusahaan dalam memperoleh laba di masa-masa mendatang. Tujuan dari penelitian ini adalah menganilisis pengaruh return on asset (ROA), current ratio (CR) dan debt to equity ratio (DER) terhadap dividen payout ratio (DPR) pada perusahaan Pembiayaan yang listed di BEI. Penelitian ini menggunakan 100 data amatan 5 perusahaan sebagai sampel, dari 17 perusahaan yang listed. Dari hasil analisis data regresi dapat disimpulkan bahwa return on asset (ROA), current ratio (CR) dan debt to equity ratio (DER) berpengaruh positif terhadap dividen payout ratio (DPR).
Relevansi Cum-Dividend Date Dengan Perubahan Harga Saham Pada Sektor Manufaktur Di Bursa Efek Indonesia Ayu Retsi Lestari; Alfi Arif; Bayu Wijayantini
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 02 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i02.1279

Abstract

ABSTRACT  This study focuses on analyzing the stock price changes in the days around the cum-dividend date. Cum-dividend date is the date when the shareholdersare entitled to receive the dividend already declared, which will be paid on the pre-determined date. The sample of this study consists of 37 manufacturing companies that are continuously distributing dividends from 2014 to 2016. The results show stock prices tend to be higher on the cum-dividend date. The analysis onyear 2015 data shows that significant stock price differences were found only between the cum-dividend date and the first day after cum-dividend date. Different results are found for data of 2016, where significant stock price differences occur between cum-dividend date and day one, day two, and day three after cum-dividend date. The implication of the research result is that cum-dividend date has the potential to become one of investment strategy in capital market.Keywords                   : stock price, cum-dividend date, investment strategyCorrespondence to       : retsi_ayu@yahoo.co.id, alfi.rif@unej.ac.id, bayu@unmuhjember.ac.id ABSTRAK Penelitian ini berfokus pada kajian perubahan harga saham pada hari-hari di sekitar cum-dividend date. Cum-dividend date (hari dengan dividen) adalah tanggal ketika pemilik saham berhak untuk menerima dividen yang telah dinyatakan, yang akan dibayarkan pada suatu waktu. Sampel penelitian ini berjumlah 37 perusahaan manufaktur yang secara terus menerus membagikan dividen tahun 2014 sampai 2016. Hasil penelitian menunjukkan harga saham cenderung lebih tinggi pada cum-dividend date. Pada analisis terhadap data tahun 2015, perbedaan harga saham yang signifikan ditemukan hanya antara cum-dividend date dan hari pertama sesudah. Hasil berbeda ditemukan untuk data tahun 2016, dimana perbedaan harga saham yang signifikan terjadi antara cum-dividend date dan hari pertama, kedua, dan ketiga sesudah cum-dividend date. Implikasi hasil penelitian adalah cum-dividend date berpotensi untuk dijadikan sebagai salah satu strategi berinvestasi di pasar modal.Kata kunci                  : harga saham, cum-dividend date, strategi investasiKorespondensi             : retsi_ayu@yahoo.co.id, alfi.rif@unej.ac.id, bayu@unmuhjember.ac.id
MENGULIK SISI KETERLAMBATAN PENYERAPAN ANGGARAN Ika Anisa Putri; Andriana Andriana; Kartika Kartika; Indah Purnamawati; Alfi Arif
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.28080

Abstract

ABSTRACTThis research aims to examine and investigate in depth about the causes of the absorption of delays that occur in the Central University of Jember University. This research begins with the uneasiness of the phenomenon that occurs in the Central UKM University of Jember will be a delay in the absorption of the budget. This problem certainly has an impact on funds used temporarily to meet pre-event needs. Even more so if the funds needed are large. In addition, this delay in budget absorption also results in suboptimal activities carried out and has an impact on the University of Jember, specifically related to one of the principles of GUG (Good University Governance), namely the principle of responsibility which indicates the extent to which the process of providing public services carried out by Jember University, is it already in accordance with administrative and organizational requirements that are true and in accordance with statutory regulations. This research is qualitative research using ethnomethodology study methods. The results showed that the cause of the delay in budget absorption was due to the delay in the submission of TOR, unpreparedness in the implementation of SIMAWA, the existence of a long bureaucratic process plus a clash of busyness from the approval party, delay in SPJ collection, accumulation of activity programs at the end of the year, and the number of activity programs proposed by Central UKM of Jember University.Keywords: Public Sector Accounting, Budget Absorption, Good University Governance (GUG) ABSTRAKPenelitian ini bertujuan untuk menelaah dan menelisik secara mendalam tentang penyebab keterlambatan penyerapan yang terjadi pada UKM Pusat Universitas Jember. Penelitian ini berawal dari adanya keresahan fenomena yang terjadi pada UKM Pusat Universitas Jember akan keterlambatan dalam penyerapan anggaran. Adanya permasalahan ini tentu saja berdampak pada dana-dana yang digunakan sementara untuk memenuhi kebutuhan pra acara. Terlebih lagi jika dana yang dibutuhkan dalam nominal yang besar. Selain itu keterlambatan penyerapan anggaran ini juga mengakibatkan tidak optimalnya kegiatan yang dilaksanakan serta berdampak pada Universitas Jember, khsusunya terkait dengan salah satu prinsip GUG (Good University Goververnance) yaitu prinsip responsibilitas yang menunjukkan sejauh mana proses pemberian pelayanan publik yang dilakukan oleh Universitas Jember, apakah sudah sesuai dengan ketentuan-ketentuan administrasi dan organisasi yang benar dan sesuai dengan peraturan perundang-undangan. Penelitian ini merupakan penelitian kualitatif menggunakan metode studi etnometodologi. Hasil penelitian menunjukkan bahwa penyebab keterlambatan penyerapan anggaran dikarenakan keterlambatan dalam pengajuan TOR, ketidaksiapan dalam penerapan SIMAWA, adanya proses birokrasi yang panjang ditambah benturan kesibukan dari pihak approval, keterlambatan pengumpulan SPJ, penumpukan program kegiatan di akhir tahun, dan banyaknya program kegiatan yang diusulkan oleh UKM Pusat Universitas Jember.Kata kunci: Akuntansi Sektor Publik, Penyerapan Anggaran, Good University Governance (GUG)
Pengembangan Smart Village dengan Manajemen Database Administrasi Desa Klungkung “Simakung” melalui One Gate System Resha Dwi Ayu Pangesti Mulyono; R. Andi Sularso; M. Farid Afandi; Alfi Arif
Jurnal Pengabdian Multidisiplin Vol. 1 No. 3 (2021): Jurnal Pengabdian Multidisiplin
Publisher : Kuras Institute & Scidac Plus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/japamul.v1i3.190

Abstract

Konsep smart village saat ini pengembangan awal adalah melalui optimalisasi pelayanan pemerintah desa dengan meningkatkan pemanfaatan teknologi informasi untuk mendukung kemajuan masyarakat Desa Klungkung di Kecamatan Sukorambi Kabupaten Jember. Tujuan penulisan artikel ini untuk memberikan gambaran pengembangan manajemen database untuk administrasi desa, hal ini untuk meningkatkan pelayanan kepada warga desa mengenai kebutuhan berbagai sertifikat dari Kantor Desa. Metode yang digunakan dalam pelaksanaan pengabdian ini adalah menggunakan pendekatan participatory pural appraisal. Metode ini digunakan untuk mewujudkan solusi yang telah ditentukan oleh tim pengabdian desa binaan. Pengabdian ini menghasilkan sistem administrasi desa terkait dengan pelayanan publik yaitu permintaan surat keterangan domisili, surat kematian, surat keterangan belum menikah, kepengurusan ahli waris dan sebagainya berbasis website dimana masyarakat setempat bisa mengakses dengan mudah dan cepat
DESIGN OF SALES PROCEDURE MONITORING SYSTEM AS THE BASIS OF DEVELOPING THE 'BERNADY LAND' DIGITALIZATION APPLICATION Siti Maria Wardayati; Wasito Wasito; Alfi Arif; Septarina Prita Dania Sofianti; Nining Ika Wahyuni; Marieta Julianti
UNEJ e-Proceeding 2022: E-Prosiding Kolokium Hasil Penelitian dan Pengabdian kepada Masyarakat
Publisher : UPT Penerbitan Universitas Jember

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Abstract

The purpose of this service community program is to design monitoring system of sales procedure as the basis of the 'Bernady Land' marketing digitalization application. This community services planning program include of conducting a field survey, designing sales system, and monitoring the system that has been alreasy used. Social media marketing and customer service automation are used as digital marketing strategy. This community service took placed in PT Ika Setia Agung Pratama which is located at Jl. Cendrawasih, Slawu, Kec. Patrang, Jember Regency, East Java 68116. PT Ika Setia Agung Pratama was clasified as company in the property sector. This community service program will be held for 90 days starts from February to May 2022. The First Month Community Service Activities are field surveys and design of sales systems and procedures. The second and third months of monitoring the implementation of sales systems and procedures as the basis for preparing digital marketing applications. The output of the service program are marketing digitalization application system's manual and an improvement in the internal control system of sales procedures. Keywords: Digitalization of Marketing, Social Media Marketing, Customer Service Automation
THE EFFECT OF INDEPENDENCE, PROFESSIONALISM AND ORGANIZATIONAL CULTURE ON THE PERFORMANCE OF INTERNAL AUDITORS Siti Maria Wardayati; Wasito Wasito; Alfi Arif; Septarina Prita Dania Sofianti; Nining Ika Wahyuni; Arif Hidayatullah
UNEJ e-Proceeding 2022: E-Prosiding Kolokium Hasil Penelitian dan Pengabdian kepada Masyarakat
Publisher : UPT Penerbitan Universitas Jember

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Abstract

This study aims to analyze the effect of the relationship between Internal Auditor Performance. The variables of the internal auditor's performance consist of Organizational Culture, Independence and Professional Ethics. Based on previous research, there is a Research Gap in the results of the research provided so that researchers are interested in re-testing by including the professionalism variable. The novelty of this study from previous researchers lies in the use of a variable, namely professionalism that affects the performance of BPKP auditors. This research was conducted using a survey method through a questionnaire. Sampling in this study using random sampling method. The sample in this study used as respondents were all BPKP auditors from functional positions as implementing auditors, advanced implementing auditors, supervisory auditors, junior auditors, first auditors, middle auditors, middle auditors, main auditors and middle auditors as supervisory coordinators, totaling approximately 100 respondents. The data that has been collected is then analyzed using Multiple Regression Analysis. The results of this study indicates that independence has an effect on BPKP Auditor Performance. The relationship shown by the regression coefficient is positive, meaning that the higher the independence, the higher the performance of the BPKP Auditor will be. Auditor Professionalism has no effect on BPKP Auditor Performance, meaning that the level of auditor professionalism will not affect BPKP auditor performance. Organizational Culture has no effect on the Performance of BPKP Auditors, meaning that the good or bad of Organizational Culture will not affect the performance of the auditors. Keywords: Organizational Culture, Independence, Professionalism, and Performance.
KAJIAN TEORITIS TENTANG UKURAN PERUSAHAAN DAN JUMLAH DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUI PENERAPAN MODEL COSO ENTERPRISE RISK MANAGEMENT Frisma Novela Arisandy; Siti Maria Wardayati; Yosefa Sayekti; Alfi Arif; Warsito Warsito; Septarina Prita DS; Nining Eka Wahyuni
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5317

Abstract

This study aims to discuss the theory of Firm Size and the number Boards of Directors on the Company Financial Performance through COSO Enterprise Risk Management. This research was conducted to examine the factors that can support the Company Financial Performance. The focus of this research is on COSO ERM using a sampling technique conducted through the Enterprise Risk Management Division. This type of research uses a qualitative descriptive method with a theoretical study of the factors that affect the Company Financial Performance. The results of this study indicate that: 1) Company size plays an important role in supporting the Company Financial Performance. 2) Company size plays an important role in supporting the implementation of COSO ERM. 3) The number of Directors plays an important role in supporting the Company Financial Performance. 4) The number of directors plays an important role in supporting the Company Financial Performance. 5) The implementation of COSO ERM plays an important role in realizing the Company Financial Performance. From the results of the analysis for the next stage of development research, statistical tests will be carried out with SEM analysis.
EVALUASI KINERJA PELAKSANAAN TUGAS KEHUMASAN PADA INSTALASI HUMAS DAN PROMOSI KESEHATAN RUMAH SAKIT (PKRS) RSD DR SOEBANDI Meilinda Rafika Sari; Sudarno Sudarno; Hendrawan Santosa Putra; Indah Purnamawati; Alfi Arif; Imam Mas'ud
VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.662 KB) | DOI: 10.19184/value.v1i2.36168

Abstract

The importance of public relations tasks in the hospital work system as a center for the formation of a brand image for the hospital towards the community is the main concern in determining the community's choice of hospital. Therefore, hospitals are required to carry out good public relations duties. The subject of this study was the Public Relations and PKRS Installation at RSD Dr Soebandi as one of the hospitals that has implemented and developed guidelines for the implementation of public relations tasks. The guidelines for the implementation of public relations tasks used by RSD dr Soebandi are compiled in the form of a Director's Decree. The research was conducted using in-depth interviews with informants to form the basis for formulating performance evaluations. The results showed that the Public Relations and PKRS Installation at RSD Dr Soebandi consisted of 3 units that jointly carried out public relations tasks, namely the PR and marketing unit, the PKRS unit, and the public complaints unit. After comparison, it was stated that the Public Relations and PKRS Installation of RSD dr Soebandi had not fully carried out their public relations duties in accordance with the agreed public relations task guidelines.
Co-Authors Abusaada, Husam A. Y Andriana Andriana Andriana Andriana Arif Hidayatullah Arif Hidayatullah Ayu Retsi Lestari Bayu Wijayantini, Bayu din, mariana mohd Frisma Novela Arisandy Ghina Nurul Jannah Ghina Nurul Jannah Hanif Astika Kurniawati Hendrawan Santosa Putra Ika Anisa Putri Imam Mas'ud Indah Purnamawati Iswi Hariyani Kartika Kartika Kartika Kartika Kartika Kartika M. Farid Afandi Maheni Ika Sari Marieta Julianti Meilinda Rafika Sari Moch Fariz Fauzi Mohammad Fiqkri Mohammad Fiqkri Murtalingntyas, Wenny Nadya Astadewi Putri A Nanang Asfufi Nining Eka Wahyuni Nining Ika Wahyuni Oktaviansyah, Hendrik Tri Pangesti Mulyono, Resha Dwi Ayu R. Andi Sularso Raissa Aulia Salasabila Raissa Aulia Salsabila Reza Eka Putra, Reza Eka Reza Zulfikri , Robby Rofi Nur Ariffadia Septarina Prita Dania Sofiana Septarina Prita Dania Sofianti Septarina Prita DS Siti Maria Wardayati Siti Maria Wardayati Sobri, Taufik Sri Utami Zulaikhoh Sudarno Sudarno Taufik Kurrohman Taufiq Sobri Theresia Susetyarsi Tri Oktaviansyah , Hendrik Wahyu Agus Winarno Warsito Warsito Wasito Wasito wasito wasito Winda Septianita Yosefa Sayekti Yosefa Sayekti