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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER International Journal of Social Science and Business Iqtishoduna: Jurnal Ekonomi Islam BALANCE: Economic, Business, Management and Accounting Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) juremi: jurnal riset ekonomi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi dan Kewirausahaan West Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat Manage
Gardina Aulin Nuha
Departement Of Management, Faculty Of Economics, Universitas Muhammadiyah Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Penetapan Harga Pokok dan Penerapan Full Costing Method dalam Rangka Penetapan Harga Jual Chintya Nur Isnaini S; Arik Susbiyani; Gardina Aulin Nuha
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.v3i2.3877

Abstract

This study aims to determine the calculation of the cost of goods manufactured by UD. Elza Putra in Jember and to find out the determination of the selling price of the product using a full costing approach. This research method is descriptive qualitative. The research sample is classified based on the cost of raw materials, direct labor costs, factory overhead costs and production costs. Then these costs will be calculated, and the cost of production is determined. Determination of the cost of production using the full costing method. The results showed that in determining the cost of production of UD. Elza Putra Jember obtained a result of IDR 4,842. To determine the calculation of the selling price according to the calculation of UD. Elza Putra Jember earned Rp. 8,500/pc. Meanwhile, after setting the selling price using the full costing method, the result is Rp. 6.000/pcs and according to variable costing get Rp. 8,500/pc. In conclusion, the cost of production is known to be lower than the company's method so that the company earns a profit. And the selling price according to full costing is lower than the company's method so that the company can compete with other companies that produce the same product. Keywords: Selling Price, Cost of Production, Full Costing Method
Systematic Literature Review: Kecurangan Laporan Keuangan Di Indonesia Dan Malaysia Juli Rima Afiani; Dwi Cahyono; Gardina Aulin Nuha
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.v8i2.873

Abstract

This study aims to identify and analyze literature related to financial statement fraud in Indonesia and Malaysia. The method used in this study is the Systematic Literature Review (SLR) of journal papers for the 2016-2021 period. The literature review process consists of three stages, namely planning, implementation and reporting using the PRISMA (Preferred Reporting Items for Systematic Review and Meta Analyses) research design which includes several processes. The initial study found 121 research articles using the Scopus database with the Publish or Perish application, and the total study used was 10 articles based on inclusion and exclusion criteria. There are four research questions raised in this study. The results of research published in journals published in 2016-2021 state that the factors for fraudulent financial statements in Indonesia are weak auditors, ineffective audit committee supervision, weak internal controls, weak governance and client engagement with borrowers. While the factors of financial statement fraud in Malaysia are audit committee involvement, weak governance and low earnings management. The researcher concludes that financial statement fraud that occurs in Indonesia and Malaysia can occur due to pressure and opportunities that occur due to weak internal and external controls. Keywords: Systematic Literature Review (SLR), fraudulent financial statements, Indonesia, Malaysia
Systematic Literature Review: Faktor Keunggulan Kompetitif Hotel di Indonesia Ayuk Firdawati; Dwi Cahyono; Gardina Aulin Nuha
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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

Abstract

The aim of this research is to identify and evaluate the factors that give hotels in Indonesia a competitive advantage. This research approach is based on a three-stage protocol, which includes an initial stage, implementation, and writing. The initial search string yielded 1,250 journal articles, of which 12 were chosen for further investigation. This study employs qualitative methods, after which the data is extracted and research questions are generated. Differentiation, environmentally friendly technology, service quality, marketing efficiency, market focus, creativity or image, leadership style, information systems, knowledge management, customer intimacy, hotel budgets, and human resources are among the factors that affect hotels' competitive advantage, according to the findings of this report. Both of these factors have a favorable or important impact on hotels' competitive advantage. Originality based on this literature can be seen as a potential research agenda and can aid the growth of the hospitality industry. Keywords: Competitive Advantage, Hotels
Management of Productive Zakat, Infaq, Shadaqah Funds Through Linkage Program In Covid-19 Pandemic Era Gardina Aulin Nuha; Norita Citra Yuliarti; Yuli Nartati
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 2 (2022): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.829 KB) | DOI: 10.54471/iqtishoduna.v11i2.1835

Abstract

Optimization of zakat collection will be achieved if zakat management organizations such as BAZNAS Regency need to improve the quality of zakat management by increasing the quality of services, transparency and accountability of financial reports. Distribution of zakat in the form of productive funds by BAZNAZ must be distributed quickly and accurately so that the community, especially those affected by the Covid-19 pandemic era, can be helped. Therefore, the management of zakat management organizations such as the Regency BAZNAS must be able to integrate, interact and innovate the management of zakat funds, productive infaq and shadaqah and program linkage with the government in the Covid-19 Pandemic Era in the Kab. Jember. The purpose of this study is to analyze the model of integration, interaction, innovation, and implementation of the management of zakat, infaq and productive shadaqah funds through linkage programs during the Covid-19 pandemic era. This study uses a quantitative approach (explanatory research) which is strengthened by qualitative (constructive research).
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah di Kabupaten Banyuwangi Nindi Nadia Yurisma; Arik Susbiyani; Gardina Aulin Nuha
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.v9i1.1040

Abstract

This study aims to analyze and determine the effect of business scale, education level and accounting knowledge on the use of accounting information in Micro, Small and Medium Enterprises in Banyuwangi Regency. The variables used in this study consisted of 3 independent variables, namely business scale (X1), education level (X2) and accounting knowledge (X3) and the variable used was the use of accounting information (Y). This study uses quantitative methods. Data collection is done by distributing it directly to MSME owners. The population in this study are micro, small and medium enterprises in Banyuwangi Regency with a total of 5,022. The research sample used was in accordance with the Slovin formula calculation of 98.4 (rounded 98) or the respondents used were 98. The sampling technique in this study used Simple Random Sampling. Analysis of the research data using multiple linear regression which is processed using IBM SPSS Statistics to determine the factors that influence the use of accounting information. The results of this study indicate that the variables of business scale, education level and accounting knowledge have a positive effect on the use of accounting information on MSMEs in Banyuwangi Regency.
PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA PERUSAHAAN PANGAN ISLAMI SEKTOR AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gardina Aulin Nuha; Juli Rima Afiani; Nindi Nadia Yurisma
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22144

Abstract

This study aims to analyze how the accounting treatment for biological asset in Islamic food agricultural company sector listed in the Indonesia Stock Exchange. This study is a cualitative study with descriptive analyse. The study data used secondary data in annual report of sample companies in 2020. The sample 8 companies with sampling technique using purposive sampling. The results of the first study indicate that the accounting recognition of biological assets is in accordance with PSAK 69, where the biological assets of most companies are recognized as current assets. The results of the second study indicate that the accounting measurement of biological assets is in accordance with PSAK 69, where the company's biological assets are recognized at fair value at the end of the financial reporting period. The results of the third study indicate that the disclosure of biological assets is in accordance with PSAK 69. The conclusion of the study is that the accounting treatment of companies in the Islamic food agriculture sector is in accordance with PSAK 69.
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.
Tax Understanding Factors, Equity Sensitivity and Love of the Money Attitudes On Taxpayer Perceptions Regarding Tax Evasion At KPP Pratama Jember Adelia Aji Cahyandari; Gardina Aulin Nuha; Ahmad Syahfrudin Zulkarnaeni
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.v2i03.1137

Abstract

According to the 2020 State of Tax Justice report, it was stated that Indonesia's position in cases of tax evasion by corporate and individual taxpayers is ranked fourth in Asia after China, India and Japan. The large number of tax evasion cases currently occurring have given rise to various perceptions. These various perceptions are influenced by various factors, including understanding of taxation, equity sensitivity and love of the money attitudes. This research aims to determine the factors of understanding taxation, equity sensitivity, and love of the money attitudes towards taxpayers' perceptions regarding tax evasion at KPP Pratama Jember. This research uses a quantitative approach, with the aim of testing hypotheses. The population in this study are individual taxpayers registered at KPP Pratama Jember. Sampling used purposive sampling. The results of this research show that understanding taxation and love of the money attitudes influence taxpayers' perceptions regarding tax evasion, while equity sensitivity does not influence taxpayers' perceptions regarding tax evasion.
Pendampingan Pengurusan Izin PIRT Untuk Pengembangan Dan Perluasan Pasar Bagi Produk Double’s Cake & Cookies Di Desa Candija Wahyu Eko Setianingsih; Gardina Aulin Nuha
Jurnal Pengabdian Masyarakat Manage Vol. 4 No. 02 (2023): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v4i02.450

Abstract

Perkembangan pengetahuan, teknologi, dan perilaku konsumen membuat pemasaran produk dan jasa semakin berkembang. UMKM sebagai sektor mikro di masyarakat perlu mengikuti perkembangan selera konsumen. PIRT yang merupakan pangan industri rumah tangga merupakan izin edar yang diberikan oleh dinas Kesehatan untuk produk makanan skala rumah tangga yang melekat pada label usaha UMKM. Konsumen sebagai pihak pengguna produk, terutama produk makanan sangat memperhatikan adanya PIRT tersebut. Dengan adanya izin edar ini, maka konsumen merasa aman dan percaya atas produk yang akan dibelinya. Sebagai industri rumah tangga, DOUBLE’S cake & cookies menyadari pentingnya keberadaan PIRT untuk kemajuan usahanya. Hal ini dikarenakan segmen pasar yang dituju oleh UMKM DOUBLE’S cake & cookies adalah masyarakat umum dan kebanyakan adalah para pekerja kantoran yang menyadari pentingnya PIRT dalam produk makanan. Permasalahan yang dihadapi mitra adalah : 1) belum memiliki surat ijin edar atau PIRT yang disematkan pada label dan kemasan produk kue kering dan 2) mitra belum mengetahui prosedur kepengurusan PIRT. Kegiatan pengabdian ini secara umum terdiri atas 2 tahapan utama yaitu Sosialisasi Prosedur Pengurusan Izin PIRT dan Pendampingan Pengurusan Izin PIRT. Pelaksanaan kegiatan pengabdian ini melibatkan partisipasi aktif dari mitra mulai dari proses perencanaan kegiatan, penyusunan jadwal kegiatan hingga kegiatan sosialisasi dan pendampingan pembuatan PIRT. Kegiatan pengabdian tersebut menghasilkan output peningkatan pengetahuan mitra dalam proses pengurusan surat ijin PIRT dan yang paling memberikan dampak besar adalah Surat Ijin PIRT yang terbit dan dapat digunakan oleh mitra sebagaimana mestinya.
Optimalisasi Pencegahan Stunting Berbasis Kearifan Lokal Melalui Pemanfaatan Olahan Jagung di Desa Panduman Jelbuk Resti Utami; Gardina Aulin Nuha; Yulinartati; Sumadi
Jurnal Pengabdian Masyarakat Manage Vol. 5 No. 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v5i2.1629

Abstract

Desa Panduman di Kecamatan Jelbuk memiliki prevalensi balita stunting tertinggi, yaitu sebesar 31%. Upaya peningkatan praktik pemberian makanan tambahan bagi balita dapat dilakukan dengan memanfaatkan hasil pangan berbasis kearifan lokal. Salah satu jenis makanan tambahan atau pangan berbasis kearifan lokal yang memiliki kadar gizi tinggi dan bernilai ekonomis tinggi sehingga dapat dimanfaatkan dalam meningkatan gizi balita adalah jagung. Desa Panduman di Kecamatan Jelbuk, Kabupaten Jember memiliki pangan lokal nabati potensial untuk dikembangkan yaitu jagung. Namun demikian, pengetahuan pengelolaan jagung ini belum dimanfaatkan secara optimal untuk mencegah stunting pada balita di Desa Panduman. Berdasarkan permasalahan tersebut maka solusi yang ditawarkan oleh pengusul dalam kegiatan pengabdian kepada masyarakat adalah optimalisasi pencegahan stunting berbasis kearifan lokal melalui edukasi dan pelatihan pemanfaatan olahan jagung sebagai produk komplementer bernilai gizi dan ekonomi tinggi melalui edukasi dan pelatihan olahan jagung pada Tim Pendamping Keluarga (TPK) di Desa Panduman, Kecamatan Jelbuk, Kabupaten Jember. Hasil kegiatan menunjukkan bahwa 88% peserta aktif bertanya. Hasil tersebut menunjukkan adanya dampak positif dari pelaksanaan edukasi yang diberikan kepada mitra dalam memahami komposisi jagung untuk mencegah stunting pada balita. Hasil kegiatan juga memberikan output olahan jagung berupa kue jagung, pudding jagung, dan nugget jagung
Co-Authors Adelia Aji Cahyandari Ahmad Syahfrudin Zulkarnaeni Alwan Sri Kustono Amalia Virgi Effendy Ari Sita Nastiti Ayuk Firdawati Chintya Nur Isnaini S Desy Rustiyanti Desy Rustiyanti Rahayu DWI CAHYONO Juli Rima Afiani Juli Rima Afiani Moh. Halim Muhammad Fathorossi Muhammad Ghozi Falih Afifi Falih Nindi Nadia Yurisma Norita Citra Yuliarti, Norita Citra Putri Gusti Aulia Resti Utami Sumadi Susbiyani, Arik Wahyu Eko Setianingsih Yuli Nartati Yulinartati Yulinartati Yusuf Permadi