Articles
<![CDATA[Factors affecting the quality of mosque financial statements ]]>
<![CDATA[Rohmatul Faizah]]>;
<![CDATA[Ririn Irmadariyani]]>;
<![CDATA[Agung Budi Sulistiyo]]>
<![CDATA[ Keynesia : International Journal of Economy and Business Vol. 1 No. 2 (2022): Keynesia : International Journal of Economy and Business ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/keynesia.v1i2.410
<![CDATA[The purpose of this study was to find out and at the same time analyze the factors that can affect the quality of the financial statements of mosques in Jember Regency. The data analysis method that the researcher uses in this research is quantitative descriptive analysis. The eight (8) hypotheses proposed by the researcher in this research were analyzed using a tool in the form of the SMART Partial Least Squares (PLS) program through two stages, namely the outer model and the inner model, before proceeding with the hypothesis testing process. Based on the results of processed SmartPLS 3.2.9 data, it can be concluded that only financial management practice variables have a significant effect on the quality of mosque financial statements, while human resource competence, internal control systems, information technology utilization, moderating effect 1 (human resource competence*organizational commitment ), moderating effect 2 (internal control system*organizational commitment), moderating effect 3 (utilization of information technology*organizational commitment), and moderating effect 4 (financial management practice*organizational commitment) showed no significant effect on the quality of financial statements in mosques in Jember Regency.]]>
<![CDATA[Pendampingan Implementasi Digital Marketing Sebagai Strategi Pemasaran UMKM Sentra Tape di Desa Tegalwaru Kabupaten Jember ]]>
<![CDATA[Yosefa Sayekti]]>;
<![CDATA[Indah Purnamawati]]>;
<![CDATA[Ririn Irmadariyani]]>;
<![CDATA[Bambang Irawan]]>;
<![CDATA[Aisa Tri Agustini]]>
<![CDATA[ AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): AUGUST 2023 ]]>
Publisher : <![CDATA[Lembaga Mitra Solusi Teknologi Informasi (L-MSTI) ]]>
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DOI: 10.59431/ajad.v3i2.180
<![CDATA[Partner of this Community Service Activity are are Micro, Small and Medium Enterprises (MSMEs) engaged in Snack/food manufacturing, namely tape (fermented cassava) located in Tegalwaru Village, Mayang District, Jember Regency. There are 10 MSMEs partners whose businesses have been established for a long time. However, the marketing activities are still traditional. For this reason, these MSMEs need to be given development related to their marketing and given training on the importance of digital marketing as a marketing strategy for MSMEs so that the marketing system is even better so that it can expand the scope of its target market and can increase sales. One of the digital media used to market products is Instagram. In addition, MSMEs are also given assistance in updating their product packaging to make it look more attractive so that it can attract consumer interest. The outputs resulting from this service activity are re-branding packaging, as well as maximizing the use of Instagram social media. The method used is to provide materials and training in the form of Focus Group Discussions (FGD). From the results obtained in this activity, it is suggested that the use of digital marketing should be more optimized so that it can produce the desired target, namely increasing market share and sales of MSMEs.]]>
<![CDATA[PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) PAJAK PENGHASILAN PASAL 21 DENGAN GROSS UP METHOD ]]>
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ RELASI : JURNAL EKONOMI Vol 15 (2012) ]]>
Publisher : <![CDATA[STIE Mandala Jember ]]>
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DOI: 10.31967/relasi.v15i0.26
<![CDATA[Company tax subjects are taxed on their income and have to pay to the Tax Office (Kantor Kas Negara) baed on the tax regulation. Some companies would consider corporate income tax as a burden so that they would try to pay their tax as minimum as possible as long as allowed by law and tax regulation. Therefor, companies making tax planning as a starting point in tax management. One of method in corporate income tax planning article 21 is the gross up method. By this method, income tax article 21 paid by the permanent employees will be the same amount as the tax allowance given by the employer. This tax Allowance could be considered as a company's expense that could be deducted from the company's net income and at the end it will reduce the corporate income tax paid by the company.]]>
<![CDATA[Organizational Culture, Internal Auditors, and Fraud Prevention with Internal Control and Good Corporate Governance as Intervening ]]>
<![CDATA[Efendi, Husnul Irfan]]>;
<![CDATA[Sayekti, Yosefa]]>;
<![CDATA[Irmadariyani, Ririn]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v14i1.1031
<![CDATA[A survey conducted out by the Association of Certified Fraud Examiners (ACFE) Indonesia Chapter (2019) shows that the highest fraud cases in Indonesia are corruption. This type of research is explanatory research. The population in this study were all employees in the BLUD Puskesmas environment in Sumenep Regency. The sample selection used the Purposive Sampling method, totaling 210 respondents. The research results show that Organizational Culture has no effect on Fraud Prevention. The role of Internal Auditors influences Fraud Prevention. Organizational culture influences the effectiveness of internal control. The role of Internal Auditors influences the Effectiveness of Internal Control. Organizational culture influences the implementation of Good Corporate Governance. The role of Internal Auditors influences the Implementation of Good Corporate Governance. The effectiveness of Internal Control influences Fraud Prevention. Implementation of Good Corporate Governance influences Fraud Prevention. Organizational culture influences fraud prevention through the effectiveness of internal control. The role of Internal Auditors influences Fraud Prevention through the Effectiveness of Internal Control. Organizational culture influences fraud prevention through the implementation of good corporate governance. The role of Internal Auditors influences Fraud Prevention through the Implementation of Good Corporate Governance.]]>
<![CDATA[PENGARUH PENGUNGKAPAN EMISI KARBON DAN PENERAPAN SISTEM MANAJEMEN LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DENGAN CEO POWER SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Imansari, Lisa Cahyani]]>;
<![CDATA[Irmadariyani, Ririn]]>;
<![CDATA[Sayekti, Yosefa]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v11i2.21114
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pengungkapan emisi karbon dan penerapan Sistem Manajemen Lingkungan ISO 14001 terhadap kinerja lingkungan perusahaan, dengan CEO Power sebagai variabel moderasi. Metode yang digunakan adalah studi kuantitatif, menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2023. Teknik purposive sampling digunakan untuk memilih sampel yang sesuai berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan regresi moderasi melalui perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon memiliki pengaruh positif signifikan terhadap kinerja lingkungan, sedangkan penerapan Sistem Manajemen Lingkungan ISO 14001 tidak menunjukkan pengaruh signifikan. CEO Power tidak memoderasi hubungan antara pengungkapan emisi karbon dan kinerja lingkungan, maupun hubungan antara penerapan Sistem Manajemen Lingkungan ISO 14001 dan kinerja lingkungan. Penelitian ini memberikan kontribusi bagi perusahaan dalam meningkatkan transparansi dan implementasi praktik keberlanjutan lingkungan, serta memberikan wawasan bagi penelitian selanjutnya untuk mempertimbangkan metodologi kuantitatif lain yang dapat mengurangi subjektivitas dalam penilaian pengungkapan.]]>
<![CDATA[Optimalisasi Klinik Halal Untuk Legalitas Dan Sertifikasi Halal UMK: Prosendi Desa 2024 ]]>
<![CDATA[Adenan, Moh.]]>;
<![CDATA[Cholifah, Umi]]>;
<![CDATA[Wulandari, Deasy]]>;
<![CDATA[Irmadariyani, Ririn]]>;
<![CDATA[Subagio, Ari]]>;
<![CDATA[Priyanto, Fajar]]>;
<![CDATA[Prasetiyaningtiyas, Susanti]]>
<![CDATA[ LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2025): Mei 2025 ]]>
Publisher : <![CDATA[Universitas KH. Mukhtar Syafaat (UIMSYA) ]]>
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DOI: 10.30739/loyalitas.v8i1.3949
<![CDATA[The Village Community Service Program (Prosendi Desa) enters its second year of implementation in 2024 in Tegal Besar Subdistrict, Kaliwates District, Jember Regency. The key issues addressed are the need for support for micro and small enterprises (MSEs) in urban areas to obtain business legality and halal certification, aimed at fostering the development of the halal industry in Indonesia. The objective of this program is to assist MSEs in obtaining a Business Identification Number (NIB) in the first year and halal certification in the second year. The method used is the Participatory Rural Appraisal (PRA) approach, involving socialization, counseling, and assistance. The implications of this program include the availability of a self-declare halal certification guidebook, comprehensive assistance for MSEs in the certification process, and the acceleration of halal certification compliance as targeted by the government. Additionally, the program increases the number of MSEs with NIBs and utilizes the Halal Clinic as an implementation of agency theory to support business development.]]>
<![CDATA[Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Umum Daerah Genteng ]]>
<![CDATA[Shella Iko Sita]]>;
<![CDATA[Andriana Andriana]]>;
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4570
<![CDATA[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.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia) ]]>
<![CDATA[Gema Bangun Djaya Atmadja]]>;
<![CDATA[Ririn Irmadariyani]]>;
<![CDATA[Novi Wulandari]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v6i2.11156
<![CDATA[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]]>
<![CDATA[Efektivitas dan Kontribusi Pajak Hotel dan Pajak Restoran Terhadap Penerimaan Pendapatan Asli Daerah (PAD) Kabupaten Jember ]]>
<![CDATA[Ebtisam Lukman Basyarahil]]>;
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v6i2.11157
<![CDATA[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.]]>
<![CDATA[Penerimaan Pengguna Terhadap Sistem Informasi Manajemen BAZNAS dan Kesesuaian Dengan PSAK Nomor 109 (Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Jember) ]]>
<![CDATA[Cici Wijayanti]]>;
<![CDATA[Ahmad Roziq]]>;
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v7i1.15553
<![CDATA[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.]]>
