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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
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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Analisis Penerapan ISAK 35 Pada Yayasan Panti Asuhan Jombang Jember Nur lailatul hasanah; Yulinartati Yulinartati; Nina Martiana
National Multidisciplinary Sciences Vol. 1 No. 5 (2022): Proceedings NDAAF 2022
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.927 KB) | DOI: 10.32528/nms.v1i5.218

Abstract

Interpretasi Standar Akuntansi Keuangan (ISAK) 35 adalah suatu laporan keuangan yang tidak berorientasi mencari laba. Penelitian ini bertujuan untuk mengetahui pengelolaan laporan keuangan Yayasan Panti Asuhan Darush Shibyan sesuai dengan ISAK 35. Metode penelitian ini menggunakan metode kualitatif yang berfungsi untuk menguraikan, menggambarkan, membandingkan, suatu data serta menerangkan suatu keadaan. Hasil dari penelitian ini diketahui bahwa Yayasan Panti Asuhan Darush Shibyan terdapat permasalahan dalam penyusunan laporan keuangannya. Yayasan Panti Asuhan Darush Shibyan hanya melakukan pencatatan pengeluaran dan penerimaan saja. Laporan yang baik adalah laporan keuangan yang mudah untuk dimengerti dan sesuai dengan ISAK 35, oleh karena itu Yayasan Panti Asuhan Darush Shibyan perlu merekontruksi dalam penyusunan laporan keuangan. Dalam menyusun laporan keuangan yang sesuai dengan ISAK 35 mempunyai 5 komponen yaitu laporan posisi keuangan, laporan komprehensif, laporan arus kas, laporan aset neto dan catatan atas laporan keuangan
Penerapan Biaya Kualitas dalam Meningkatkan Profitabilitas pada A&B Cake& Bakery di Kabupaten Banyuwangi Nabila Agustina Rais; Yulinartati Yulinartati; Ibna Kamelia Fiel Afroh
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): 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.v3i1.2616

Abstract

Good product quality can support the sustainability of a business. So there are quality costs for the company in providing good quality to consumers so that they do not switch to competitors. Quality costs can increase profits if there are cost suppressors and proper cost utilization. The aim of this research is to apply quality costs to A&B Cake & Bakery to determine the role of quality costs in increasing profitability. The method used is descriptive qualitative. The research results show that control costs (prevention costs) are lower than failure costs (internal failure costs and external failure costs), but this does not affect the company in the short term because the sales side is high so it helps in obtaining profits but is not yet maximized. This is not good for the company in the long term because it can affect the company's development. To achieve maximum profits, managers must change the company's strategy. Such as utilizing costs by adding appraisal costs, this is very necessary for companies due to the large number of defective products, if these costs are added then failure costs will decrease and the company can achieve its goal, namely achieving maximum profits. Keywords: Cost of Quality, Profitability
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 Gustina Ronalin; 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

Abstract

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.
Preparation of Financial Statements in Accordance with SAK EMKM in the UD Restu Jaya Cracker Business, Puger District, Jember Regency Atika Puspita Sari; Yulinartati Yulinartati; Ibna Kamilia Fiel Afroh
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1088

Abstract

This study aims to analyze the application of financial accounting standards for micro, small and medium entities (SAK EMKM) at UD Restu Jaya Puger. This research was conducted on MSMEs engaged in production, namely cracker production. This research uses a qualitative method with a type of descriptive approach. This research was carried out by obtaining data through observation, interviews and documentation. The results of this study show that UD Restu Jaya in its financial records is still manual and simple, because the owner has not understood how to prepare financial statements in accordance with SAK EMKM and there has been no socialization received related to the SAK EMKM that has been determined. This research is expected to provide information for MSME owners in implementing financial statements in accordance with SAK EMKM.
Analisis Penerapan Akuntansi Berdasarkan SAK EMKM dengan Bantuan Penggunaaan Microsoft Excel: Studi Kasus Pada CV Etik Farm di Desa Purwoasri Kecamatan Gumukmas Yusuf Desril Ramadani; Yulinartati Yulinartati; Nina Martiana
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 02 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i02.1123

Abstract

Latar belakang dalam penulisan artikel ini adalah pentingnya akuntansi dalam mengelola keuangan sebuah usaha. Dalam hal ini, CV Etik Farm sebagai studi kasus membutuhkan sistem akuntansi yang efektif dan efisien. Adanya Standar Akuntansi Keuangan Mikro Kecil dan Menengah (SAK EMKM) sebagai acuan dalam mengelola keuangan usaha membuat penerapannya menjadi lebih baik dan terstandarisasi. Namun, banyak usaha kecil dan menengah yang masih kesulitan dalam menerapkan SAK EMKM, sehingga membutuhkan bantuan dari aplikasi yang memudahkan dalam penerapannya, seperti Microsoft Excel. Penelitian ini bertujuan untuk menganalisis penerapan SAK EMKM pada CV Etik Farm dengan bantuan penggunaan Microsoft Excel dan memberikan rekomendasi untuk penerapannya. Studi kasus pada CV Etik Farm di Desa Purwoasri Kecamatan Gumukmas memiliki peran penting dalam membantu usaha kecil dan menengah dalam menerapkan SAK EMKM dengan lebih mudah dan efisien. Rumusan masalah yang di bahas dalam artikel ini adalah Bagaimana pemanfaatan Microsoft Excel berdasarkan Standar Akuntansi Mikro Kecil dan Menengah untuk penyusunan sistem laporan keuangan pada CV Etik Farm. Dan penelitian dalam artikel ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dengan memanfaatkan Microsoft Excel sebagai alat bantu, dengan fokus pada studi kasus di CV Etik Farm di Desa Purwoasri, Kecamatan Gumukmas. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, dengan pengumpulan data melalui wawancara dan observasi langsung. Hasil penelitian menunjukkan bahwa penerapan SAK EMKM di CV Etik Farm telah memberikan kontribusi positif terhadap pemahaman dan pengelolaan akuntansi perusahaan. Penggunaan Microsoft Excel sebagai alat bantu dalam pelaksanaan SAK EMKM memberikan kemudahan dalam pembuatan laporan keuangan, pencatatan transaksi, dan analisis data. Selain itu, kesesuaian antara prinsip akuntansi SAK EMKM dan aplikasi Microsoft Excel juga memungkinkan perusahaan untuk memonitor kinerja keuangan secara lebih efisien.
Reconstruction of Financial Statements Based on SAK EMKM at UD. Langkap Jaya Situbondo Yusuf Permadi; Yulinartati Yulinartati; Gardina Aulin Nuha
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 03 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i03.1481

Abstract

Komponen penting dalam kemajuan bisnis adalah pengelolaan keuangan. Penelitian ini bertujuan penelitian ini adalah untuk merekonstruksi pelaporan keuangan”. UMKM UD Langkap Jaya menggunakan Standar Akuntansi Usaha Mikro, Kecil dan Menengah (SAK EMKM). Penelitian ini menggunakan penelitian kualitatif dengan menggunakan data primer dari hasil observasi lapangan serta wawancara. Penelitian ini menyimpulkan bahwa pencatatan keuangan perusahaan masih sangat sederhana dan manual, menggunakan nota yang dibukukan untuk mencatat penerimaan kas dari penjualan tahu dan pengeluaran kas seperti pembelian bahan baku dan beban operasional. Kendala utama adalah sumber daya manusia yang tidak memadai karena kurangnya pengetahuan mengenai penyusunan laporan keuangan sesuai standar, serta kurangnya sosialisasi dari dinas terkait bentuk laporan yang benar.
Payroll Accounting Information System Analysis on CV. Rindang Khatulistiwa Jember Salsabila Fatimatuzzahro; Yulinartati Yulinartati; Ari Sita Nastiti
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1245

Abstract

The purpose of this research is to find out an overview of the payroll accounting information system at CV. Shady Equatorial Jember. Starting from activities in the payroll system to reports generated from the payroll system. Data collection methods use observation, interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique, namely by describing the payroll accounting information system in the company including activities in the payroll system, documents used, related accounting records, reports produced and functions related to the system. payroll accounting information. Then it is analyzed whether the payroll accounting information system implemented in the company can increase effectiveness and efficiency in the payroll process. The research results show that the implementation of the payroll accounting information system at CV. Rindang Khatulistiwa Jember is still not effective, because in CV. Rindang Khatulistiwa Jember still uses a manual system.
Internal Control System : Pencegahan Fraud Dalam Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Karangsono Kecamatan Bangsalsari Kabupaten Jember) Laily Chudriyah AM; Yulinartati; Suwarno
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

This study aims to determine whether or not fraud occurs in financial management in Karangsono village and how the internal control system exists in the village. The research was conducted using a descriptive method with a qualitative approach. The subjects in this study were conducted by interviewing 5 village officials and observing the object under study, namely in Karangsono Village. The technique used in this research is starting from data collection, data presentation, and data retrieval. The results of this study are internal control, apparatus competence, good individual morality, which greatly influences the prevention of fraud that will occur in village financial management.
Analisis Kesehatan Koperasi Syariah dalam Upaya Meningkatkan Kinerja dan Pelayanan : Studi Kasus BMT-UGT Sidogiri Cabang Balung, Kab. Jember Miftahul Huda; Yulinartati; Riyanto Suharsono
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 3: Februari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i3.1106

Abstract

Cooperatives are the largest number of financing businesses in the country. In addition to the number, there are also various types of cooperatives, namely savings and loans cooperatives, all-business cooperatives, village unit cooperatives, and many others. There are also cooperatives that also combine conventional cooperative principles with sharia cooperative principles. The purpose of this study is to prove and examine the impact of financial performance on service quality and with the health condition of cooperatives at BMT-UGT Sidogiri Balung Branch, Jember. This research applies quantitative descriptive methods and uses a descriptive approach. The object in this study is Baitul maal wat Tanwil (BMT) UGT Sidogiri Balung Branch, Jember. The results of research that has been carried out on the analysis of the health level of savings and loans cooperatives and sharia financing of BMT-UGT Sidogiri Balung Branch since 2021 can be said to be in the category of healthy cooperatives.
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