Articles
<![CDATA[The Influence of Using Accounting Information Systems and ECommerce on Entrepreneurial Decision Making : (Case Study of Accounting Students throughout Jember Regency) ]]>
<![CDATA[Dewi, Nindi Kumala]]>;
<![CDATA[Aspirandi, Rendy Mirwan]]>;
<![CDATA[Afroh, Ibna Kamelia Fiel]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i01.701
<![CDATA[This research was conducted with the aim of testing the influence of Accounting Information Systems and E-Commerce on entrepreneurial decision making among accounting students throughout Jember Regency. The population in this research is active Bachelor of Accounting students who have taken courses in accounting information systems and entrepreneurship, specifically for the class of 2020, at Muhammadiyah University Jember, Jember University, Kiai Haji Achmad Siddiq State Islamic University Jember, and Mandala Institute of Technology and Science Jember. The total population is 424 students. The sample selection technique uses Slovin's formula, with a sample size of 80 students in four universities. Data collection used primary data through distributing questionnaires online which obtained data from each university with the number of Muhammadiyah University Jember 13 students, University of Jember 25 students, UIN KHAS Jember 30 students, and ITS Mandala Jember 12 students. This research method uses quantitative methods with data testing carried out using SPSS version 27. The results of this research show that the accounting information system has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency and e-commerce has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency.]]>
<![CDATA[Analysis of Determining Cost of Production in the Sangkar Perkutut UD Galery Sangkar Mas in Dawuhan Mangli Village, Sukowono Subdistrict, Jember Regency ]]>
<![CDATA[Rohman, Muhammad Wahyu Lailur]]>;
<![CDATA[Yulinartati, Yulinartati]]>;
<![CDATA[Afroh , Ibna Kamelia Fiel]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i02.981
<![CDATA[A company is an organization that operates with the aim of generating profits, by selling products (goods and/or services) to its customers. The cost of production is all costs related to the product or goods obtained, in which there are elements of product costs in the form of raw material costs, direct labor costs, and factory overhead costs. The selling price is the amount of compensation (money or goods) required to obtain a combination of goods or services. The method used is qualitative data and quantitative data. Calculation of the cost of production using the variable costing method. Calculation of Turtledove Cage Gallery UD. Sangkar Mas is the highest for 250 bird cages are the cost of production in January 2024.]]>
<![CDATA[Preparation of Financial Statements in Accordance with SAK EMKM in the UD Restu Jaya Cracker Business, Puger District, Jember Regency ]]>
<![CDATA[Sari, Atika Puspita]]>;
<![CDATA[Yulinartati, Yulinartati]]>;
<![CDATA[Afroh, Ibna Kamilia Fiel]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i02.1088
<![CDATA[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.]]>
<![CDATA[Analysis of the Implementation of Murabahah Contracts on Gold Installment Products at Bank Syariah Indonesia : Case Study: BSI KCP Jember Balung ]]>
<![CDATA[Hasanah, Riyatul]]>;
<![CDATA[Nastiti, Ari Sita]]>;
<![CDATA[Afroh, Ibna Kamelia Fiel]]>
<![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[Putra, Bagus Darmawan]]>;
<![CDATA[Afroh, Ibna Kamilia Fiel]]>;
<![CDATA[Zulkarnnaeni, Achmad Syahfrudin]]>
<![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[PENERAPAN PENYUSUNAN LAPORAN KEUANGAN MASJID NURUR RAHMAN TAMANAN, KABUPATEN BONDOWOSO BERDASARKAN ISAK NO 35 ]]>
<![CDATA[Rhamadanti, Ulfa Dwi]]>;
<![CDATA[Halim, Moh.]]>;
<![CDATA[Afroh, Ibna Kamilia Fiel]]>
<![CDATA[ Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 3 No. 2 (2022): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Muhammadiyah Sukabumi ]]>
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DOI: 10.37150/jimat.v3i2.1751
<![CDATA[The research was conducted at the Nurur Rahman Tamanan mosque in Bondowoso. While the object of this research is the financial report of the Nurur Rahman mosque. The purpose of this study was to examine the arrangement of the budget summaries of the Nurur Rahman Tamanan Bondowoso Mosque in view of ISAK NO 35. Nurur Rahman Tamanan Mosque, Bondowoso is one of the institutions that is included as a Non-profit entity, which in its management requires making financial statements as a Form of accountability for funds. Which has been obtained. The financial statements of Non-profit entities include statements of financial position, statements of Comprehensive income, statements of net assets, statements of cash flows and notes to Financial statements. Included in the type of descriptive qualitative research. The data collection technique used in this research is to use observation, documentation and interviews. While the results of his research explain that the Nurur Rahman Tamanan Mosque is not in accordance with the current standards, namely ISAK NO 35 in making its financial statements]]>
<![CDATA[Analysis of The Factors That Influence Auditor Switching in Bank Companies Listed on The Indonesian Stock Exchange in 2017-2021 ]]>
<![CDATA[Putra, Ubaidillah Perdana]]>;
<![CDATA[Susbiyani, Arik]]>;
<![CDATA[Afroh, Ibna Kamelia Fiel]]>
<![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[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[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[Locus of Control Mediates the Effect of Financial Behavior and Social Trust on Sharia-Compliant Investment Decisions ]]>
<![CDATA[Hafidzi, Achmad Hasan]]>;
<![CDATA[Utami , Elok Sri]]>;
<![CDATA[Paramu , Hadi]]>;
<![CDATA[Afroh , Ibna Kamilia Fiel]]>;
<![CDATA[Yuliarti , Norita Citra]]>
<![CDATA[ The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v15i2.5205
<![CDATA[This study aims to analyze the role of locus of control in mediating the effect of financial behavior and social trust on Sharia-compliant investment decisions among investors in East Java. This study uses a quantitative approach involving 532 respondents. Data are analyzed using Structural Equation Modeling (SEM). The results of this study show that locus of control significantly mediates the effect of financial behavior and social trust on Sharia-compliant investment decisions. Interestingly, financial behavior has a direct negative effect on investment decisions, but this effect changes to positive when mediated by locus of control. This study strengthens the integration of Social Cognitive Theory, Locus of Control Theory, and Theory of Planned Behavior in the context of Sharia finance, thus providing a comprehensive understanding of how internal beliefs influence investment actions. Practically, these findings suggest that financial literacy programs should include a psychological empowerment approach, especially strengthening people’s beliefs about their control and ability to manage investments. The novelty of this study is the use of locus of control as an intervening variable in the study of sharia-compliant investment at the regional level.]]>
