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All Journal JURNAL RELASI STIE MANDALA JEMBER JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding IJEBD (International Journal Of Entrepreneurship And Business Development) LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Kumawula: Jurnal Pengabdian Kepada Masyarakat INTEGRITAS : Jurnal Pengabdian Jurnal Abdi Insani Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga LEBAH Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Relasi : Jurnal Ekonomi eJEBA Postmodernism
Ririn Irmadariyani
Fakultas Ekonomi Dan Bisnis Universitas Jember
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Journal : eJEBA

 1 
Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Umum Daerah Genteng Shella Iko Sita; Andriana Andriana; Ririn Irmadariyani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4570

Abstract

Purpose of this research for to To know about suitability of management fixed assets at RSUD Genteng with GovernmentAccounting Standard 07 about accounting of fixed assets and Government Accounting Standard 08 about construction inprocess. This research is located in the RSUD Genteng. Collect the data through interview with respondent is chief ofaccounting division RSUD Genteng. Data analysis was performed with a model Miles and Huberman. The result of thisresearch indicate that there is mistake of depreciation expense in the presentation, It is not disclosure yet about base marking offixed assets, it does not deside yet capitalization policy of maintenance expense, There is fixed assets which the book value lessthen minimum value of capitalization in the list of fixed assets. Classification, measurement, depreciation, and disposal of fixedassets has appropriate with government accounting standart 07 and 08.
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia) Gema Bangun Djaya Atmadja; Ririn Irmadariyani; Novi Wulandari
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11156

Abstract

This research aim to discover and analysis the effect of corporate social responsibility disclosure to corporate financial performance based on accounting measurement proxy with return on equity and corporate financial performance based on market measurement proxy with tobin’s-q. Measurement of corporate social responsibility disclosure based on guidelines disclosure of global reporting initiative generation four (GRI-G4). Research population that been used was all companies that listed in SRI-KEHATI index of Indonesia Stock Exchange in 2013-2016 period. Research sample consisted of 19 companies selected using purposive sampling method from 33 companies listed in SRI-KEHATI index of Indonesia Stock Exchange. Data that was used are companies annual report and stock price obtained from Indonesia Stock Exchange website as well as the website of companies that became sample. Hypothesis testing method that been used was simple regression analysis. The research result showed that corporate social responsibility disclosure are not proven to have an effect on corporate financial performance, either financial performance based on accounting measurement and financial performance based on market measurement. Keywords: Corporate Social Responsibility, Financial Performance, SRI-KEHATI Index
Efektivitas dan Kontribusi Pajak Hotel dan Pajak Restoran Terhadap Penerimaan Pendapatan Asli Daerah (PAD) Kabupaten Jember Ebtisam Lukman Basyarahil; Ririn Irmadariyani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11157

Abstract

This study aims to determine the effectiveness and contribution of hotel tax and restaurant tax on Revenue of Original Region of Jember Regency. The data that used in this research is secondary data which are a data of target and realization of Jember Regency Revenue of Original Region, hotel tax and restaurant tax from year 2011 to 2015. The analysis method used was descriptive quantitative. The results showed that the effectiveness of hotel tax and restaurant tax of Jember Regency during 2011 to 2015 in very effective category because the effectiveness level is above 100%. This indicates that the local government of Jember Regency has succeeded in achieving the target of hotel tax and restaurant tax which has been determined. While the contribution of hotel tax in 2011 to 2015 counted small to the Revenue of Original Region Jember Regency because the percentage of contribution per year is less than 20%. Likewise, the contribution of restaurant tax during 2011 to 2015 is small on the Revenue of Original Region Jember Regency. This means that the proportion of hotel taxes as well as small restaurant taxes on the revenue of PAD Kabupaten Jember. Keywords: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Revenue of Original Region.
Penerimaan Pengguna Terhadap Sistem Informasi Manajemen BAZNAS dan Kesesuaian Dengan PSAK Nomor 109 (Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Jember) Cici Wijayanti; Ahmad Roziq; Ririn Irmadariyani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.15553

Abstract

Penelitian ini bertujuan untuk menganalisis penerimaan pengguna terhadap Sistem Informasi Manajemen Baznas (SIMBA) dengan teori Technology Acceptance Model (TAM) serta menilai terkait pelaporan keuangan dalam SIMBA menghasilkan informasi yang akurat dan kesesuaian dengan PSAK Nomor 109. Objek penelitian pada penelitian ini adalah Badan Amil Zakat Nasional (BAZNAS) Kabupaten Jember. Metodologi yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Analisis penerimaan pengguna terhadap SIMBA disesuaikan dengan faktor-faktor yang dibentuk oleh Davis dan kesesuaian akuntansi zakat, infak atau sedekah dalam SIMBA dinilai dari aspek pengakuan, penyajian, dan pengungkapan. Berdasarkan hasil penelitian bahwa pengguna SIMBA di BAZNAS Kabupaten Jember mencerminkan faktor-faktor yang dibentuk oleh Davis dengan menduga terdapat dua faktor eksternal lainnya, yaitu pengetahuan dan keterampilan. SIMBA dari aspek pengakuan, penyajian, dan pengakuan telah sesuai dengan PSAK 109, kecuali dari pengungkapan tidak dapat menambah paragraf baru.
Co-Authors Adhani, Karenina Dwi Adinda Putri, Frisca Teanna Afkarina, R Miftah Agung Budi Sulistiyo Agung Prayitno Agustin, Dania Safira Agustriono, Aldi Ahmad Roziq Aisa Tri Agustini Alwan Sri Kustono Andriana Andriana Aulia, Tazqia Bambang Irawan Bambang Irawan Bayu Aprillianto Bunga Maharani Cici Wijayanti Deasy Wulandari Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Ebtisam Lukman Basyarahil Efendi, Husnul Irfan Eva Mery Dian N Eva Mery Dian N, Eva Mery Fajar Wahyu Prianto Fathur Adrianto Gema Bangun Djaya Atmadja Hafindatama Akbar Privika Imanita Septian Rusdianti Imansari, Lisa Cahyani Indah Purnamawati Indah Purnamawati Indah Purnamawati, Indah Intan Nurul Awwaliyah Isti Fadah Lilik Farida Mardiana, Hanun Ria Markus Apriono Moh. Adenan Muhammad Shulthoni N. Ari Subagio Nining Ika Wahyuni Novi Wulandari Novi Wulandari Widiyanti Nur Hisamuddin Priyanto, Fajar Putri, Imamatin Listya Rengga, Virgilia Carolina Rohmatul Faizah Shella Iko Sita Shofiahtu Adita Sianipar, Charlotte Aulia Putri Siti Maria Wardayati Subagio, Ari Susanti Prasetiyaningtiyas umi cholifah Umi Cholifah Wahyu Prianto, Fajar Wilantari, Regina Niken Winda Amilia Wiryawan, Adhipramana Khansa Yosefa Sayekti