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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Vokasi: Jurnal Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Riset Manajemen dan Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Liquidity: Jurnal Riset Akuntansi dan Manajemen International Journal of Social Science and Business Journal of Accounting Auditing and Business BALANCE: Economic, Business, Management and Accounting Journal BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Contemporary Information Technology, Management, and Accounting juremi: jurnal riset ekonomi ASERSI : Jurnal Akuntansi Terapan dan Bisnis National Multidisciplinary Sciences Jurnal Ekonomi dan Kewirausahaan West Science West Science Accounting and Finance Ulil Albab

Yulinartati Yulinartati

Universitas Muhammadiyah Jember

Author-ID : 2601719

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Penerapan Akuntansi Aset Tetap Berdasarkan Standar Akuntansi Pemerintahan (SAP) No. 07 Tentang Aset Tetap pada Dinas Pekerjaan Umum dan Penataan Ruang (DPUPR) Kabupaten Situbondo Dwi Cahya R.S.; Yulinartati .; Elok Fitriyah
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24469

Penelitian ini dilakukan di Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Situbondo yang bertujuan untuk meneliti tentang penerapan akuntansi aset tetap yang sesuai dengan SAP No.07 tentang aset tetap. Penelitian ini menggunakan metode kualitatif deskriptif. Jenis data yang digunakan yaitu data primer dan data sekunder. Metode pengumpulan data dilakukan dengan cara wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa penerapan akuntansi aset tetap pada dinas PUPR tidak sesuai dengan SAP No.07, dikarenakan penerapan aset tetap pada dinas PUPR yang seharusnya menurut SAP No.07 berbasis akrual, tetapi dinas PUPR berbasis kas.

Rekonstruksi Laporan Keuangan Masjid Jami’ Darussalam Glenmore Berdasarkan PSAK No.109 Fian Handayani; Yulinartati Yulinartati; Diyah Probowulan
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.25890

The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management. This research uses a descriptive method which is conducted by observation, documentation and direct interviews with the secretary and deputy treasurer of the Takmir's Jami' Darussalam Mosque. This research is intended to describe certain conditions and symptoms in detail that occur at the Jami 'Darussaalam Glenmore Mosque, and to provide an overview of the financial statements of zakat, infaq / sadaqah of the mosque which then reconstruct the financial statements of zakat, infaq / sadaqah of the Jami' Darussalam Glenmore Mosque in accordance with applicable standards, which is PSAK No.109. Transparency and accountability on financial statement of zakat, infaq / sadaqah are completed based on PSAK 109, which consists of five components of financial statements, those are the statement of financial position, changes in fund statements, managed assets, cash flow statements, and financial statements.

Rekontruksi Penyusunan Laporan Keuangan pada BUMDes berdasarkan SAK ETAP Amanda Esa Pangesti; Yulinartati Yulinartati; Astrid Maharani
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.3873

This study aims to determine the preparation of the financial statements of the BUMDes Pesat Oyster Mushroom Business Unit in 2020 in Pontang Village based on SAK ETAP. The method in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results showed, based on SAK ETAP, there should be 5 (five) financial statements, namely balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements. However, the financial report by BUMDes Pesat Oyster Mushroom Business Unit presents financial reports in the form of income and expenses. In conclusion, the BUMDes Oyster Mushroom Business Unit has not presented financial reports based on SAK ETAP. Keywords: BUMDes, Financial Statements, SAK ETAP

Peran Akuntansi Dalam Mewujudkan Good Governance (Studi Kasus Pada Desa Sukowiryo Kabupaten Bondowoso) Niken Wahyu Cahya Christianti; Yulinartati; Astrid Maharani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.874

This study aims to determine the role of accounting in realizing Good Governance. The principles of Good Governance used in this research are accountability, transparency, responsibility, strategic vision, efficiency and effectiveness. The type of research used is qualitative research. Data collection techniques using interview techniques, observation, literature study, documentation techniques, internet searching. The results show that accounting has a very important role in realizing good governance. The role of accounting in realizing accountability is a benchmark for assessing the performance of Sukowiryo Village, Bondowoso Regency, and can also support public sector organizations to account for all tasks and authorities carried out in accordance with the goals that have been set. In realizing transparency, accounting can guarantee the accuracy and truth of the information disseminated in the village. Meanwhile, in realizing responsibility, accounting can help accountability for the use of APBDes and RKP-Village funds in Sukowiryo Village, Bondowoso Regency. The role of accounting in realizing the strategic vision is to assist in the preparation of the RKP-Village which can be used to consider costs with the aim of achieving the targets to be set. The role of accounting in realizing efficiency and effectiveness is to be able to assist the process of budgeting funds so that they can be carried out optimally. Barriers to the role of accounting in realizing good governance are not too serious for the sustainability of the program of activities carried out, namely human resources who do not understand accounting, but it is not a big problem to realize good governance in society. everything can be handled properly by conducting socialization and accounting training.

Analisis Penerapan Penyusunan Laporan Keuangan Masjid Baitul Makmur Situbondo Berdasarkan ISAK No.35 Srirejeki Dwi Krismontiyah; Yulinartati; Nina Martiana
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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

ABSTRACT This study aims to analyze the preparation of the financial statements of the Baitul Makmur Situbondo Mosque based on ISAK No. 35. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are secondary data and primary data. The results of this study indicate 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 the general ledger, making trial balances before adjustment, adjusting journals, trial balance after adjustment, preparing financial statements, closing journals, and the post-closing trial balance. And the final results of the accounting process are statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows, and notes to financial statements.

The Effect of Audit Switching, Financial Distress and Audit Firm Reputation on Audit Delay: A Study on Manufacturing Companies Listed on Indonesia Stock Exchange Ayu Rahmawati; Yulinartati -; Riyanto Setiawan Suharsono
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.44261

This study investigates the impact of audit switching, financial distress and audit firm reputation on audit delay in manufacturing sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling was employed with a sample size of 23 manufacturing businesses, this study relied on secondary data from firm financial reports. Multiple linear regression was employed as the analytical model in this investigation. According to the test result, audit switching and financial distress have a considerable impact, although audit firms’ reputation has no effect on the incidence of audit delay.

Pengaruh Independensi, Pengalaman Audit, Dan Kompetensi Auditor Terhadap Kualitas Audit Priskila. S Agustin; Yulinartati; Martiana Nina
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.v9i1.813

This study aims to determine the effect of independence, audit experience and auditor competence on audit quality at the East Surabaya Public Accounting Firm. The population used in this study are auditors who work in a Public Accounting Firm located in the East Surabaya Region with a total of 22 KAPs. The sample in this study was selected using a purposive sampling technique. There are 15 KAP willing to become respondents. The number of questionnaires distributed in this study were 75 questionnaires with questionnaire data that could be processed as many as 68 questionnaires. The data analysis technique used multiple linear regression analysis.Based on the results of the analysis and discussion, it shows that there is a positive and significant influence between independence, audit experience and auditor competence on audit quality. In addition, the results of the study show that either simultaneously or partially the independent variables, audit experience and auditor competence have a significant effect on audit quality.

Penerapan PSAK Etap Wisata Kebun Teh Gunung Gambir Andika Jaya; Yulinartati Yulinartati; Nina Martiana
National Multidisciplinary Sciences Vol. 1 No. 3 (2022): Proceedings N-CoME 2022
Publisher : Universitas Muhammadiyah Jember

PT Perkebunan Nusantara XII(Persero) Jember meru- pakan salah satu Badan Usaha Milik Negara (BUMN)yang bergerak dalam bidang pertanian yang menghasilkan produk-produk pertanian seperti kopi, kakao, karet, teh, dan kayu . Salah satu kebun milik PT Perkebunan Nusantara XII (Persero) adalah Kebun Teh Gunung Gambir yang mulai ditanam pada tahun 1918, 1823, dan 1927 dikelolah oleh PT Perkebunan Nusantara XII. Selain itu PT Perkebunan Nusantara XI I juga mengolah destinasi wisata alam, yang di buka pada pertengahan 2018. Berdasarkan penelitian pendahuluan diketahui bahwa penyusunan laporan keuangan PT Perkebunan Nusantara XII Gunung Gambir tidak sesuai dengan SAK ETAP. Pihak PT Perkebunan Nusantara XI Gunung Gambir kurang memahami cara penyusunan laporan keuangan yang sesuai dengan standar akuntansi keuangan. Penelitian ini menggunakan metode kualitatif dengan metode stady kasus. Penerapan SAK ETAP pada Wisata Kebun Teh Gunung Gambir adalah tindakan yang tepat untuk mencatat laporan keuangan yang sesuai dengan pedoman Akuntansi. sehingga bisa mempermudah mengetahui hasil pendapatan keuangan baik neraca, laporan laba/rugi, laporan arus kas, laporan perubahan ekuitas, dan catatan laporan keuangan. Dengan adanya penera pan SAK ETAP ini karyawan yang ada di Wisata Kebun Teh Gunung Gambir bisa menerapkan atau menyusun laporan keuangan dengan benar dan tidak menyesatkan pengguna laporan keuangan. Laporan keuangan terbagi dari beberapa elemen Akuntansi yang disesuaikan dengan SAK ETAP antara lain laporan neraca, laporan laba/rugi, laporan arus kas, laporan perubahan ekuitas, dan catatan atas laporan keuangan. Dari laporan keuangan yang disusun berdasarkan SAK ETAP antara lain dapat diketahui bahwa Wisata Kebun Teh Gunung Gambir memiliki Aset lancar sebesar Rp. 308.300.000 dan Aset Tetap sebesar Rp 241.700.000.

Pengaruh Non Performing LOAN (NPL), LDR, dan BOPO terhadap Return on Asset (ROA) Perbankan di Indonesia Arya Aji Zulfikri; Yulinartati Yulinartati; Mohammad Halim
National Multidisciplinary Sciences Vol. 1 No. 3 (2022): Proceedings N-CoME 2022
Publisher : Universitas Muhammadiyah Jember

Penelitian ini bertujuan untuk mengetahui pengaruh variabel Non Performing Loan (NPL), Loan To Deposit Ratio (LDR), dan BOPO terhadap Return On Asset (ROA) di Bank Umum Konvensional di Indonesia tahun 2019-2020. Data yang dipakai menggunakan data sekunder yang didapatkan melalui situs resmi OJK dan website masing-masing perbankan. Metode analisis yang digunakan adalah regresi linier berganda yakni uji parsial (uji t) pada level signifikansi 5%. Hasil uji hipotesis secara parsial (uji t) menunjukkan bahwa NPL berpengaruh signifikan pada ROA, dengan nilai signifikansi sebesar 0,029. LDR tidak berpengaruh signifikan pada ROA dengan nilai signifikansi sebesar 0,233. Sedangkan BOPO berpengaruh signifikan pada ROA dengan nilai signifikansi sebesar 0,000.

Analisis Penerapan Akuntansi Pembiayaan Gadai Emas Dan Investasi Emas Syariah Pada Pt. Bank Syariah Mandiri Kcp Balung Jember Naimatul Munawaroh; Yulinartati Yulinartati; Wahyu Elok Fitriya
National Multidisciplinary Sciences Vol. 1 No. 3 (2022): Proceedings N-CoME 2022
Publisher : Universitas Muhammadiyah Jember

Penelitian ini merupakan studi kasus yang bertujuan untuk mengetahui langkah-langkah akuntansi dalam pembiayaan gadai emas dan investasi emas syariah yang dilaksanakan oleh Bank Syariah Mandiri di Balung Jember. Selain itu, penelitian ini bertujuan untuk mengetahui bagaimana penerapan PSAK No. 107 tentang ijarah dan PSAK 102. Penelitian ini menggunakan metode deskriptif kualitatif, dengan sumber data primer. Penulis menggunakan data dengan mewawancarai salah satu pegawai atau kepala bagian gadai Bank Syariah Mandiri di Balung Jember. Data diperoleh dari wawancara sebagai pedoman tata cara akuntansi ijarah yang diterapkan pada produk pembiayaan gadai emas syariah. Hasil penelitian ini menemukan bahwa pelaksanaan gadai emas BSM belum sepenuhnya sesuai dengan PSAK 107 dimana Bank Mandiri Syariah tidak memasukkan rekening pendapatan ijarah sedangkan dalam PSAK 107 poin pertama adalah memasukkan rekening pendapatan ijarah. Namun dalam pelaksanaan akuntansi emas untuk investasi atau produk angsuran emas BSM telah dilakukan sesuai dengan PSAK 102.

Co-Authors Achmad Syahfrudin Zulkarnnaeni Adella Lagareta Iswanto Ahmad Roziq Akbar Bagas Irfandiansyah Alexander Zulkarnaen Fauzi Amanda Esa Pangesti Andika Jaya Annisa Bulan Jasmine Yuwono Ari Sita Nastiti Arya Aji Zulfikri Atika Dwi Lestari Atika Puspita Sari Ayu Rahmawati Christin Dwi Novitasari Dania Puspitasari Didik Eko Pramono Dwi Ayu N Dwi Cahya R.S. Dwi Muharomawati Eras Wike Dania Fian Handayani Fiel Afroh, Ibna Kamilia Firdaus Nurul Hakim Fitriya, Elok Gardina Aulin Nuha Gustina Ronalin Laily Chudriyah AM Lely Ana Ferawati Ekaningsih Maharani, Astrid Martiana Nina Miftahul Arifin Miftahul Huda Moh. Halim Murwanti Murwanti N. Nurhayati Nabila Agustina Rais Naimatul Munawaroh Ni Nyoman Putu Martini G Niken Wahyu Cahya Christianti Nina Martiana Nina Martiana Norita Citra Yuliarti, Norita Citra Novia Nurlailatul Qomar Nur Fitratul Jamil Nur lailatul hasanah Priskila. S Agustin Probowulan, Diyah Rendy Mirwan Aspirandi Riyanto Setiawan Suharsono Riyanto Suharsono Salsabila Fatimatuzzahro Siti Khorimah Srirejeki Dwi Krismontiyah Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Tara Ayu Adevia Putri Tiara Aulia Yuliyana Yuliyana Yusuf Desril Ramadani Yusuf Permadi

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