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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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ANALYSIS OF PSAK 71 IMPLEMENTATION ON ALLOWANCE FOR IMPAIRMENT OF FINANCIAL ASSETS Kartika Kartika; Andriana Andriana; Alfi Arif; Sudarno Sudarno; Hendrawan Santosa Putra
VALUE: Journal of Business Studies Vol 1 No 1 (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 (191.648 KB) | DOI: 10.19184/value.v1i1.31655

Abstract

Banking is one of the main industries that can be used as an indicator of the economy in a country. The health condition of a country's economy can be assessed through the level of soundness and financial performance of its banking industry. In 2017 the Financial Accounting Standards Board (DSAK) together with IAI, ratified a new PSAK (Statement of Financial Accounting Standards), namely PSAK 71 regarding Financial Instruments guided by IFRS 9. The update to PSAK 71 is a response to companies, especially those engaged in financial or financial to risky credit. This study aims to determine the results of the comparative analysis of financial performance before and after the application of PSAK 71 on Allowance for Impairment Losses in Banking by using a case study at Bank Rakyat Indonesia. The analytical method used in this study is the CAMEL method. The results of the calculation of financial ratio analysis using the CAMEL method can be seen that the overall financial performance of BRI before and after the implementation of PSAK 71 experienced significant changes, both in terms of capital, earning assets, management, profitability and liquidity.
THE FIG LEAF TEA: INNOVATION OF THE PLANT OF HEAVEN RICH IN BENEFITS AS AN OPTIMIZATION OF HALAL INDUSTRY Wasito Wasito; Siti Maria Wardayati; Alfi Arif; Septarina Prita Dania Sofianti; Iswi Hariyani; Mohammad Fiqkri; Raissa Aulia Salsabila; Nadya Astadewi Putri A
UNEJ e-Proceeding 2022: E-Prosiding Kolokium Hasil Penelitian dan Pengabdian kepada Masyarakat Periode II Tahun 2022
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

The purpose of the service is to produce a teen tea business idea which is a healthy drink made from leaves that is rich in benefits, especially in increasing the body's immunity. Teen tea processing can be a means to increase the existence of fig leaves which are considered useless and cannot be processed. Teh Teen can be a solution to problems related to the low public interest in vegetables, especially people with unhealthy lifestyles and have a busy or busy daily life through the practical packaging of tea bags. The public can buy teen tea online or offline at an affordable price, which is IDR 10,000 for 5 pcs. Reviewing the human resource, marketing, operational and financial aspects of Teh Teen products is very feasible or feasible. The proof is in the aspect of the fund budget plan which always increases profits from year to year as well as the investment valuation analysis using the Payback Period Method that states that it is possible to run. Teh Teen's innovative products can support Indonesia's potential to become a halal industry and contribute to improving the Indonesian economy. The output of the dedication was in the form of a teen tea business plan product and won 2nd place in the Jember Islamic Economic Fair Contest at the University of Jember at the National level. Keywords: Fig Leaf Tea, Business plan product, halal industry
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rofi Nur Ariffadia; Andriana Andriana; Kartika Kartika; Hendrawan Santosa Putra; Alfi Arif; Theresia Susetyarsi; Taufik Kurrohman
VALUE: Journal of Business Studies Vol 2 No 1 (2023): 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 | DOI: 10.19184/value.v2i1.39925

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, sistem pengendalian internal, sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan sampel pegawai dinas dan badan bagian akuntansi dan keuangan (bendahara) Kabupaten Jember. Berdasarkan hasil pengolahan data menggunakan metode analisis regresi linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, sistem pengendalian internal, berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, sedangkan untuk sistem akuntansi keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI DIVIDEN POLICY PERBANKAN DI ERA NEW NORMAL Bayu Wijayantini; Alfi Arif; Taufiq Sobri
SEGMEN: Jurnal Manajemen dan Bisnis Vol 19, No 2 (2023): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v19i2.8550

Abstract

Di tengah tekanan ekonomi akibat pandemi COVID-19, sektor Perbankan tetap memegang peranan penting untuk menopang perekonomian nasional. Hal ini dibuktikan dengan laba yang terus meningkat serta konsistensi perusahaan dalam membayarkan dividen. Perubahan besar kecilnya dividen dijadikan tolak ukur baik buruknya kemampuan perusahaan dalam menjalankan usahanya di masa yang akan datang. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh free cash flow (FCF), return on equity (ROE), current ratio (CR), debt to equity ratio (DER), firm size (SIZE) dan price earning ratio (PER).terhadap dividend payout ratio (DPR) pada bank anggota HIMBARA periode 2015-2021. Penelitian ini menggunakan 84 data observasi dari 4 perusahaan yaitu BBRI, BBNI, BBTN dan BMRI. Dari hasil Analisis data dapat disimpulkan bahwa free cash flow (FCF), return on equity (ROE), current ratio (CR), debt to equity ratio (DER), firm size (SIZE) dan price earning ratio ( PER) berpengaruh positif terhadap dividend payout ratio (DPR).
Optimalisasi Potensi Kebun Buah Tin Sebagai Eduwisata Berbasis Digital Entrepeneur di Jember Tin Garden Kabupaten Jember Siti Maria Wardayati; Alfi Arif; Septarina Prita Dania Sofiana; wasito wasito; Arif Hidayatullah; Mohammad Fiqkri; Moch Fariz Fauzi; Sri Utami Zulaikhoh; Raissa Aulia Salasabila
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 4 No 2 (2023): Jurnal Abdimas Independen, November 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v4i2.902

Abstract

Abstrak: Sebagian besar daerah di Indonesia memiliki potensi yang berpeluang menciptakan pariwisata karena kekayaan alamnya. Apalagi didukung dengan perkembangan teknologi pada bidang wirausahanya. Namun, kenyataannya masih banyak tempat wisata di Indonesia yang belum menerapkan digitalisasi secara optimal, seperti wisata Jember Tin Garden di Kabupaten Jember yang belum terintegrasi dengan baik dan strategi wirausaha yang dilakukan masih kurang optimal. Penelitian ini bertujuan untuk mengoptimalkan sektor pariwisata Jember Tin Garden yang memiliki potensi daerah berupa kebun buah tin untuk menjadi eduwisata berbasis digital entrepreneur. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif yang bertujuan untuk mengetahui keadaan menyeluruh dari eduwisata Jember Tin Garden. Adapun data primer yang diperoleh melalui wawancara kepada penduduk setempat maupun wisatawan dan observasi ke Jember Tin Garden secara langsung, serta data sekunder yang diperoleh dari hasil dokumentasi, jurnal, maupun dokumen resmi lainnya. Kemudian teknik pengolahan data dilakukan dengan mengumpulkan informasi melalui studi literatur, observasi langsung, mengolah data, menyimpulkan solusi, dan merumuskan rancangan konsep digital entrepreneur. Berdasarkan hasil penelitian dapat diketahui bahwa potensi yang dimiliki eduwisata Jember Tin Garden sangat besar namun memang masih kurang optimal. Eduwisata berbasis digital entrepreneur hadir menjawab permasalahan yang ada untuk mempercepat perputaran informasi, lebih efektif, terjangkau untuk berbagai kalangan, serta menciptakan kesempatan untuk berkolaborasi dengan masyarakat setempat. Selain merupakan eduwisata dengan daya tarik kebun buah tin yang jarang ditemukan di Indonesia, adanya pengolahan buah tin ini juga dapat memberikan banyak manfaat bagi kesehatan manusia. Pengabdian akan dilakukan selama 8 Bulan dengan melakukan pendampingan selama program pengabdian berlangsung. Pendampingan meliputi edukasi terkait cara memperkuat potensi eduwisata Jember Tin Garden berbasis digital entrepreneur guna meningkatkan daya tarik wisatawan dari berbagai kalangan masyarakat yang mampu mengedukasi sambil berkebun serta bisa diakses dengan mudah melalui internet. Dalam hal ini, akan dilakukan survey secara berkala untuk memonitor perkembangan tanaman. Abstract: Most regions in Indonesia have the potential to create tourism because of their natural wealth. Moreover, supported by technological developments in the field of entrepreneurship. However, the reality is that there are still many tourist attractions in Indonesia that have not implemented digitalization optimally, such as the Jember Tin Garden tour in Jember Regency which has not been well integrated and the entrepreneurial strategy carried out is still not optimal. This research aims to optimize the Jember Tin Garden tourism sector which has regional potential in the form of fig orchards to become digital entrepreneur-based educational tourism. This research method uses a descriptive qualitative approach to determine the overall situation of Jember Tin Garden edutourism. The primary data was obtained through interviews with local residents and tourists and direct observation of the Jember Tin Garden, as well as secondary data obtained from the results of documentation, journals, and other official documents. Then data processing techniques are carried out by collecting information through literature studies, direct observation, processing data, concluding solutions, and formulating digital entrepreneur concept designs. Based on the research results, it can be seen that the potential of Jember Tin Garden edutourism is very large, but it is still not optimal. Digital entrepreneur-based educational tourism is here to answer existing problems to accelerate the circulation of information, be more effective, and affordable for various groups, and create opportunities to collaborate with local communities. Apart from being an educational tour with the attraction of fig orchards which are rarely found in Indonesia, the processing of figs can also provide many benefits for human health. The service will be carried out for 8 months by providing assistance during the service program. Assistance includes education related to how to strengthen the educational potential of Jember Tin Garden based on digital entrepreneurs to increase the attractiveness of tourists from various walks of life who can educate while gardening and can be accessed easily via the internet. In this case, periodic surveys will be carried out to monitor plant development.
The Influence of Islamic Capital Structure, Governance on Risk and Soundness of Sharia Banking Oktaviansyah, Hendrik Tri; Arif, Alfi; Asfufi, Nanang
VALUE: Journal of Business Studies Vol. 3 No. 1 (2024): 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 | DOI: 10.19184/value.v3i1.49032

Abstract

Objective: This study aims to determine the effect of capital structure, governance on the risk and soundness of Islamic banking. Methodology: This research is a quantitative research. The sample in this study was 10 Islamic banking institutions in Indonesia which were analyzed for 10 years from 2011-2020 while the data used in this study were primary data and secondary data. The primary data used in this study was used by using a questionnaire in various management parties related to the health of Islamic Banks with the ANGELS approach. While the secondary data in the study is the data of Islamic banking financial statements for 10 years. Results: The results showed that the capital structure had a positive effect on the health of Islamic banks, while governance and risk had a significant positive effect on the health of Islamic banks. Originality: The originality of this research is an assessment of the health of Islamic banks measured using ANGELS this is because the CAMELS and RGEC methods have often been used by Islamic banks as an assessment of the health of Islamic banks. This research contributes to the importance of capital structure, governance and risk management for Islamic banks in Indonesia so that the health of Islamic banks improves.
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.
Transformation of the Green Accounting 4.0 Era towards Society 5.0: A Literature Study Putra, Reza Eka; Sayekti, Yosefa; Arif, Alfi
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.370

Abstract

While the study of the use of smart robots in production known as the Industrial Revolution 4.0 continues rapidly and competition in the right proportion with this and businesses that do not want to be left behind must follow suit. The purpose of this study is to review the transformation of green accounting from Industry 4.0 to Society 5.0. Misinformation from one of the business departments will affect the entire system, especially in the accounting department that records the financial movements of the business and reports the results effectively in making decisions that affect the entire business based on these results. The use of intelligent systems helps reduce human errors and the system acts faster while the system used in traditional accounting is abandoned. The study was conducted through a literature review of several journals so that the practice of green accounting towards changes to the era of society 5.0 can be known. The expected results of this literature review are that with the transformation will make the accounting and auditing professions work smartly using updated technology, the need for brain power to analyze system output will increase. In this context, especially those who practice the accounting profession must always renew themselves. The contribution of this study is to develop the concept of green accounting which is still often overlooked in Indonesia.
PERFORMANCE EVALUATION OF COMMUNITY MICROFINANCE INSTITUTIONS IN JEMBER DISTRICT Wijayantini, Bayu; Sari, Maheni Ika; Arif, Alfi
Review of Management and Entrepreneurship Vol. 2 No. 1 (2018): Review of Management and Entrepreneurship
Publisher : International Business Management - Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.385 KB) | DOI: 10.37715/rme.v2i1.953

Abstract

Community Micro Finance Institution (CMFI) plays a significant role in alleviating poverty, which is the biggest problem in developing countries. This study aims to examine the phenomenon of CMFI development in Jember. This study is conducted using a descriptive statistical analysis and through literature study from literatures relevant to the research theme. The results of the study show that financial performance proxied by ROA has a different trend from total assets and government subsidies. ROA tends to decline even though there are some CMFIs that show good performance. This is contrary to the development of CMFI’s total assets which tend to increase throughout Jember, while government subsidies are still accepted in the same amount as intended from year to year.
Analisis Faktor Yang Mempengaruhi Penerimaan UNEJ Digital Repository Dengan Menggunakan Technology Acceptance Model (TAM) Ghina Nurul Jannah; Kartika Kartika; Alfi Arif
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2015)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v2i1.1347

Abstract

Perkembangan dan kemajuan teknologi informasi telah mengubah sikap dan perilaku pengguna dalam mencari data atau infomasi, sehingga banyak instansi salah satunya perpustakaan di Universitas Jember (UNEJ Digital Repository) yang terdorong untuk mengubah sistem konvesional mereka ke sistem otomasi atau digital. Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi penerimaan UNEJ Digital Repository dengan menggunakan model milik Davis (1989) yaitu Technology Acceptance Model (TAM). Penelitian ini merupakan penelitian kuantitatif dimana populasi yang digunakan yaitu mahasiswa Universitas Jember dengan kriteria yaitu merupakan mahasiswa angkatan tahun 2013, mahasiswa yang menerima sosialisasi tentang UNEJ Digital Repository, mahasiswa yang menempuh program sarjana. Teknik pengambilan sampel yaitu dengan menggunakan klaster secara acak (clustered random sampling). Metode analisis data yang digunakan yaitu analisis statistik deskriptif dan uji hipotesis dengan mengunakan pendekatan Structural Equation Modeling (SEM) dimana data diperoleh dengan cara menyebarkan kuesioner ke mahasiswa sebanyak 120 kuesioner. Dari 120 kuesioner yang disebarkan, hanya 112 kuesioner yang dapat diolah. Hasil penelitian menunjukkan terdapat delapan (8) hipotesis yang diterima, sedangkan sisanya ditolak. Hal tersebut disebabkan sampel yang digunakan merupakan mahasiswa angkatan 2013 yang masih belum menempuh tugas akhir.
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