Article Per Year (5 Year)
p-Index From 2020 - 2025
1.8
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Aktual JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JAKED Journal of Community Development ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Public and Business Accounting
Arisona Ahmad
Politeknik Negeri Jember
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : ASERSI : Jurnal Akuntansi Terapan dan Bisnis

 1 
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah Kabupaten Jember Nurulita Khoirunisa; Arisona Ahmad; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3189

Abstract

This study aims to analyze the effect of the application of Government Accounting Standards, competence of human resources, internal control systems, and the use of information technology on the quality of financial reports in the Regional Apparatus Organization of Jember Regency. This study uses quantitative methods with research instruments in the form of questionnaires. The data analysis technique used is multiple linear regression analysis using SPSS. The results of this study indicate that the application of government accounting standards and the use of information technology have a significant effect on the quality of financial reports, while the competence of human resources and internal control systems has no effect on the quality of financial reports at the Regional Apparatus Organization of Jember Regency. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Srandar Akuntansi Pemerintahan, kompetensi sumber daya manusia, sistem pengendalian intern, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada Organisasi Perangkat Daerah Kabupaten Jember. Penelitian ini menggunakan metode kuantitatif dengan instrumen penelitian berupa kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS. Hasil dari penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintahan dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan kompetensi sumber daya manusia dan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan pada Organisasi Perangkat Daerah kabupaten Jember.
Analisis Efektivitas, Efisiensi dan Kontribusi Pajak Daerah dalam Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Bondowoso Dania Meriza Vinanda; Arisona Ahmad
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3311

Abstract

This study aims to determine the effectiveness, efficiency, and contribution of regional taxes in increasing Regional Original Income (PAD) in Bondowoso Regency. The source of the data used in this study is secondary data in the form of a Budget Realization Report (LRA) which consists of targets, realizations and collection costs from hotel taxes, restaurant taxes, street lighting taxes, and Bondowoso Regency Original Revenue (PAD). This study uses a descriptive method with a qualitative approach and processes data using an analysis of effectiveness, efficiency and contribution. The results of the research show that hotel taxes, restaurant taxes, and street lighting taxes are very effective and very efficient in increasing Regional Original Income (PAD). Then the contribution results show that hotel taxes, restaurant taxes, and road lighting taxes are very less contributing to the increase in Regional Original Income (PAD) of Bondowoso Regency.
Mendalami Pengelolaan Keuangan Yayasan Lembaga Pendidikan Sebagai Entitas Berorientasi Nonlaba Alfi Suhariyani; Arisona Ahmad
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.4016

Abstract

The main discussion in this study relates to how the financial management of non-profit-oriented entities in educational institution foundations in Jember Regency. Based on these main issues, this study aims to provide an overview and explanation related to the financial management of non-profit-oriented entities in educational institution foundations in the Jember Regency. This study uses a qualitative method with a phenomenological study approach. The research instrument in this study came from an in-depth interview process with two informants from the Al-Amien Islamic education foundation and the Nurul Islam Educational, da'wah, and social foundation. The results of this study indicate that financial planning and implementation are in accordance with stewardship theory, while the evaluation stage is not in accordance with stewardship theory. In terms of financial reporting techniques, the two foundations still use simple reporting techniques on a cash basis, so they have not implemented ISAK 35.
Co-Authors Abdun Dhorivun Alfi Suhariyani Amalia Dwi Agustina Avisenna Harkat Ayu Dewi Sintawati Berlina Yudha Pratiwi Danarela Ekarani Dania Meriza Vinanda Dessy Putri Andini Dwi Narullia Eka Wulan Wahyuning Tiyas Endro Sugiartono Ika Sri Wahyuni Lailatul Istiqomah Mohammad Luthfil Amin Muhammad Muhammad Nurulita Khoirunisa Oryza Ardhiarisca Rahma Rina Wijayanti Sri Pujiningsih Sugeng Hartanto