Articles
<![CDATA[Analysis of The Factors That Influence Auditor Switching in Bank Companies Listed on The Indonesian Stock Exchange in 2017-2021 ]]>
<![CDATA[Ubaidillah Perdana Putra]]>;
<![CDATA[Arik Susbiyani]]>;
<![CDATA[Ibna Kamelia Fiel Afroh]]>
<![CDATA[ West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsjee.v2i01.540
<![CDATA[Auditor switching is a change of KAP or auditor made by the company for a reason or there are certain factors from the company and from the auditor itself. Auditor Switching in Indonesia is one of the regulations required by the Indonesian government as an effort to maintain auditor independence. This study aims to analyse the effect of audit opinion, institutional ownership, management change, and financial distress on auditor switching. The results of this study reveal several important findings. First, Audit Opinion has an insignificant influence on auditor switching this is because in general the sample of banking companies mostly get an unqualified opinion. Second, Institutional Ownership has an insignificant influence on auditor switching because the high proportion of institutional ownership in a banking company does not guarantee auditor switching. Third, Management Change has a significant influence on auditor switching because management wants a KAP that can meet management's needs in managing the company. Finally, Financial Distress has a significant influence on auditor switching because when a company experiences financial distress, the company will make a change of KAP. The potential bankruptcy experienced by the company causes company management to try to prevent bankruptcy which results in liquidation.]]>
<![CDATA[ANALISIS PENERAPAN ISAK NOMER 35 PADA YAYASAN JEMBER BERBAGI BERKAH BERSAMA ]]>
<![CDATA[Wisnu, Ganes Arighi]]>;
<![CDATA[aspirandi, rendy mirwan]]>;
<![CDATA[Fiel Afroh, Ibna Kamelia]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v8i2.6547
<![CDATA[This study aims to find out how the presentation of financial reports at the Jember Sharing Berkah Bersama Foundation is in accordance with the concept of ISAK No. 35 and to find out the benefits of financial reports that have used ISAK No. 35 for the Jember Sharing Blessings Together Foundation. The types of data used are primary data and secondary data. Data collection techniques were carried out using interviews and documentation techniques. The data analysis method used is descriptive qualitative. The results of the research on the financial statements of the Jember Sharing Berkah Bersama Foundation are not in accordance with the perspective of ISAK No. 35, reporting is only limited to recording cash in and cash out. As with the evidence and interviews conducted by researchers with the Jember Berbagi Berkah Bersama Foundation, the Jember Berbagi Berkah Bersama Foundation has not implemented or made financial reports in accordance with this concept, so researchers implemented these financial reports]]>
<![CDATA[PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING UNTUK PENETAPAN HARGA JUAL Pada Pabrik Tahu “Feri Irawan” Desa Pakusari ]]>
<![CDATA[Santoso, Moch]]>;
<![CDATA[Yuliarti, Norita Citra]]>;
<![CDATA[Afroh, Ibna Kamelia Fiel]]>
<![CDATA[ Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 1 (2023): JANUARI 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.36841/jme.v1i11.2568
<![CDATA[Many factories or companies do not have proper financial records, especially in calculating the cost of production. Though the calculation is needed in order to facilitate the company in determining the selling price. The method used to calculate the cost of tofu production in this study is the full costing method because in this method it is required to include all costs incurred in the production process, including fixed overhead costs and variable overhead costs. This study uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method and determining the selling price based on the cost plus pricing method. The object of this research is the tofu factory. Data was collected by means of observation, interviews, and documentation. From the results of the study indicate that the calculation of the cost of production based on the full costing method produces higher costs than the calculation according to the company. This is because the company has not included all the cost components incurred for the production process, such as variable overhead costs and non-production costs. So that also experienced an increase in setting the selling price.]]>
<![CDATA[Sharia stock investment decisions: Sharia stock literacy and risk factors and their relations with behavioral bias ]]>
<![CDATA[Afroh, Ibna Kamilia Fiel]]>;
<![CDATA[Hafidzi, Achmad Hasan]]>
<![CDATA[ Journal of Accounting and Investment Vol 25, No 1: January 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i1.20534
<![CDATA[Research aims: This study aims to analyze the influence of Sharia stock literacy and risk factors on Sharia stock investment decisions with behavioral bias as an intervening variable.Design/Methodology/Approach: The population was investors in East Java Province who invested in Sharia stock. The sample for this research was 500 respondents. The analysis employed was the Structural Equation Model.Research findings: The impact of Sharia stock literacy on both Sharia stock literacy and investor behavioral bias was positive. Sharia stock investment decisions were adversely impacted by risk factors. Additionally, risk factors had a detrimental impact on investor behavioral bias. Behavioral bias yielded a favorable impact on the decision-making process for investing in Sharia-compliant stocks. Through behavioral bias, Sharia stock literacy positively affected Sharia stock investment decisions. Meanwhile, risk factors obtained a negative effect on Sharia stock investment decisions through behavioral bias.Theoretical contribution/Originality: This research contributes to Sharia stock investment decisions and provides empirical evidence of Sharia stock investment decisions concerning Sharia stock literacy, risk factors, and behavioral biases.Practitioner/Policy implication: This research contributes to investors' ability to determine investment decisions in Sharia stock.Research limitation/Implication: The limitation of this research is that independent variables only used two components of Sharia stock investment decision, i.e., Sharia stock literacy and risk factors. Hence, the level of influence of the independent variables on the dependent was small.]]>
<![CDATA[Pengaruh Struktur Kepemilikan Saham terhadap Kinerja Perusahaan pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia ]]>
<![CDATA[Sari, Cindy Prasetia]]>;
<![CDATA[Yulinartati, Yulinartati]]>;
<![CDATA[Afroh, Ibna Kamilia Fiel]]>
<![CDATA[ Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 03 (2024): Jurnal Akuntansi dan Keuangan West Science ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/jakws.v3i03.1521
<![CDATA[Salah Satu isu yang paling penting dan kontroversial dalam tata kelola perusahaan adalah struktur kepemilikan saham dan dampaknya terhadap kinerja perusahaan. Struktur kepemilikan ini juga berpotensi mempengaruhi kepemilikan di Indonesia berbeda dengan di negara lain. Sebagian besar perusahaan di Indonesia cenderung memiliki kepemilikan konsolidasi, yang memungkinkan pendiri perusahaan memegang posisi di dewan direksi atau komisaris. Penelitian ini bertujuan untuk memberikan kontribusi pada literatur dengan melakukan studi terhadap harga saham pada perusahaan manufaktur yang telah go publik di Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan regresi linier berganda untuk menganalisis data sekunder yang diambil dari laporan keuangan dan laporan tahunan perusahaan. Hasil penelitian menunjukkan bahwa kepemilikan saham oleh manajerial berpengaruh negatif tidak signifikan terhadap kinerja perusahaan, kepemilikan saham institusional berpengaruh negatif tidak signifikan terhadap kinerja perusahaan, kepemilikan saham publik berpengaruh negatif hampir signifikan terhadap kinerja perusahaan, dan kepemilikan saham asing berpengaruh negatif signifikan terhadap kinerja perusahaan. Penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam mengenai struktur kepemilikan saham dan kinerja perusahaan serta memberikan implikasi praktis bagi manajemen perusahaan dan kebijakan investasi di Indonesia.]]>
<![CDATA[Analysis of the Implementation of Murabahah Contracts on Gold Installment Products at Bank Syariah Indonesia : Case Study: BSI KCP Jember Balung ]]>
<![CDATA[Riyatul Hasanah]]>;
<![CDATA[Ari Sita Nastiti]]>;
<![CDATA[Ibna Kamelia Fiel Afroh]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i03.1258
<![CDATA[The purpose of this study is to analyze the implementation of the murabahah contract on the gold installment product, and to find out whether the implementation of the murabahah contract on the gold installment product used is in accordance with PSAK 102. This study is a case study or field research (case study and field research). The results of this study are the implementation of the murabahah contract on the gold installment financing product at BSI KCP Jember Balung when customers buy gold from the bank, namely by paying in installments in advance for a period of time agreed upon by the customer and the bank and the recognition and measurement of murabahah financing at BSI are in accordance with PSAK 102, the presentation of Murabahah accounting at BSI is in accordance with PSAK 102 because it has been stated in the financial position report. The disclosure of Murabahah accounting is in accordance with PSAK 102 because in the BSI financial report, precisely in the BSI CALK, the total murabahah receivables, and the murabahah term, and the murabahah financing period have been disclosed.]]>
<![CDATA[The Effect of Matching NIK as NPWP on Taxpayer Compliance: Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Greater Bandung ]]>
<![CDATA[Bagus Darmawan Putra]]>;
<![CDATA[Ibna Kamilia Fiel Afroh]]>;
<![CDATA[Achmad Syahfrudin Zulkarnnaeni]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i03.1394
<![CDATA[This study aims to determine the effect of NIK matching as NPWP on Taxpayer Compliance (PPh OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)". This study uses a quantitative method sourced from questionnaires. The population of this study is 90 employees. Sampling uses the census sampling method (saturated sampling), which is a sampling technique when all members of the population are used as samples. So the number of samples in this study is 90 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that the matching of NIK as NPWP has a positive and significant effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya). Based on the results of the t-test, it can be seen that the variable of matching NIK as NPWP was obtained t calculated >t table (5,806>1,987) sig. 0.001 <0.07. The result of the determination coefficient (R2) in this study is 0.031 or 3.1%, which means that taxpayer compliance is influenced by the matching of NIK as NPWP by 3.1%. The result of the multiple linear regression test in the variable of matching NIK as NPWP is 0.551, if the coefficient has a positive value, it means that it has a positive effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)".]]>
<![CDATA[Homeownership in Low-Income Communities in Indonesia: The Role of Poverty Levels, Inflation, and Bank Indonesia Rate ]]>
<![CDATA[Hafidzi, Achmad Hasan]]>;
<![CDATA[Afroh, Ibna Kamilia Fiel]]>
<![CDATA[ JKMP (Jurnal Kebijakan dan Manajemen Publik) Vol 12 No 2 (2024): Oktober ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jkmp.v12i2.1771
<![CDATA[Rapid population growth is an important problem for developing countries like Indonesia. The large population must be managed appropriately to minimize inequality that occurs in society, one of which is where they live. A house is one of the most needed fixed assets in the lives of Indonesian people. Homeownership that reaches all elements of society can reduce the poverty gap. Poverty is the main factor for people in owning a house. Apart from that, there are inflation and BI rate factors that influence people's ability to own a house. Inflation is a trigger for the purchasing power of low-income people to own a place to live. The BI rate is an important factor in determining mortgage interest rates so it has an impact on the purchasing power of low-income people. The higher the BI Rate is inversely proportional to people's ability to own a private residence. It is hoped that the fixed interest rate regulated by the government will be able to meet people's needs in buying houses and increase the purchasing power of low-income people.]]>
<![CDATA[Analisis Penerapan Metode Target Costing dalam Upaya Mengendalikan Biaya Produksi untuk Pencapaian Target Laba: Studi Kasus Pada UD. Beton Dikecamatan Puger ]]>
<![CDATA[Yulianti, Yulianti]]>;
<![CDATA[Yulinartati, Yulinartati]]>;
<![CDATA[Afroh, Ibna Kamilia Fiel]]>
<![CDATA[ Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 01 (2025): Jurnal Akuntansi dan Keuangan West Science ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/jakws.v4i01.1665
<![CDATA[Biaya adalah harga pokok yang telah dimanfaatkan untuk memperoleh pendapatan. Biaya produksi sebagai jumlah dari tiga elemen biaya yaitu biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. Tujuan dari penelitian ini adalah untuk mengetahui penerapan metode target costing terhadap pengendalian biaya produksi untuk meningkatkan laba pada UD. Beton. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Data yang diperoleh dalam penelitian ini berdasarkan data primer yang berupa wawancara dan observasi serta data sekunder berupa dokumentasi. Hasil penelitian ini menunjukkan bahwa target costing merupakan salah satu alternatif yang baik dan efektif dalam pengendalian biaya produksi bagi UD. Beton, dapat dilihat terdapat perubahan penurunan biaya produksi sebesar Rp. 19.807.500. Penggunaan metode target costing berdampak positif dalam pencapaian laba. Target laba yang diperoleh sebelum menerapkan metode target costing adalah sebesar Rp. 9.067 sampai Rp. 12.117, sedangkan target laba yang diperoleh setelah menerapkan metode target costing adalah sebesar Rp. 19.400 sampai Rp. 32.559. Dapat dilihat bahwa menggunakan metode target costing dapat mengendalikan biaya produksi serta dapat meningkatkan laba yang diperoleh.]]>
<![CDATA[Peran CSR Dalam Intervensi Inovasi Produk dan Orientasi Pasar Terhadap Kinerja Keuangan UMKM Kabupaten Jember ]]>
<![CDATA[Achmad Hasan Hafidzi]]>;
<![CDATA[Ibna Kamilia Fiel Afroh]]>
<![CDATA[ Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/rabin.v7i2.16953
<![CDATA[Latar Belakang: Berdasarkan data DISKOPUMKM tahun 2022 penyumbang terbanyak UMKM di Provinsi Jawa Timur adalah Kabupaten Jember. Namun disisi lain perkembangan UMKM di Kabupaten Jember menimbulkan permasalahan yakni dampak dari limbah kegiatan UMKM. Pelaku UMKM di Kabupaten Jember belum sepenuhnya menyadari bahwa memperhatikan lingkungan sekitar dapat memberikan manfaat terhadap kinerja keuangan UMKM. Selain itu permasalahan terkait dengan ketatnya persaingan UMKM di Kabupaten Jember, pelaku UMKM dituntut harus kreatif dalam berinovasi serta mampu menciptakan orientasi pasar yang lebih luas.Tujuan: Mengetahui peran CSR dalam intervensi inovasi produk dan orientasi pasar terhadap kinerja keuangan UMKM Kabupaten Jember.Metode Penelitian: Penelitian ini merupakan penelitian eksplanatori (explanatory research). Populasi yang digunakan pada penelitian ini adalah keseluruhan pelaku UMKM di Kabupaten Jember dan sampel 300 responden. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM).Hasil Penelitian: Hasil penelitian didapatkan bahwa inovasi produk dan orientasi pasar berpengaruh secara langsung terhadap CSR dan kinerja keuangan. Selain itu CSR berpengaruh positif terhadap kinerja keuangan UMKN. Terakhir, CSR memiliki peran sebagai partial mediation terhadap hubungan inovasi produk dan orientasi pasar terhadap kinerja keuangan UMKM.Keterbatasan Penelitian: Kecilnya scope pengambilan sampel merupakan keterbatasan dari penelitian ini, karena hanya dalam ruang lingkup UMKM yang ada di Kabupaten Jember.Keaslian/Novelty Penelitian: peran intervensi CSR yang diterapkan UMKM di Kabupaten Jember sebagai salah satu upaya dalam menjaga keberlangsungan UMKM di Kabupaten Jember.]]>
