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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Community Development Journal: Jurnal Pengabdian Masyarakat VALUE: Journal of Business Studies eJEBA
Sudarno Sudarno
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health

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Evaluasi Sistem Pengendalian Internal Penerimaan Kas pada Apotek Kimia Farma 307 Banyuwangi Vicky Roh Idhofi; S. Sudarno; Agung Budi S.
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7741

Abstract

Internal control system in a company is one form of action used to safeguard property owned by the company. The existence of an internal control system is expected to prevent the risk of errors occurring either intentional or without the element of intent. The risk of such errors can be derived from the various parties concerned. This is one reason that good procurement control system in an accounting system in this case is in the system of cash receipts. From the observation while at Kimia Farma 307 Banyuwangi seen that in a system of cash receipts from cash income services namely health checks and cash sales are still very modest. The accounting system of the cash receipts of the business activity is only using the document pickup. When viewed from the frequency of sales and service checks every day, the system that has been used is deemed to be less effective in terms of internal controls. This study aims to determine in real terms how the internal control system of cash receipts and evaluation of internal control systems at these pharmacies. This research uses qualitative method to analyze the data. The data obtained from three data collection methods are interview, observation and documentation. Keywords: system of internal control, cash receipts in cash, accounting system, system evaluation
Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan Fita Fitrianingsih; S. Sudarno; Taufik Kurrohman
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7745

Abstract

This study aimed to examine the effect of taxation knowledge, government services, and sanctions fines against compliance taxpayers in paying property tax rural and urban in pasuruan city. This study uses primary data obtained from the questionnaires data distributed to respondents property taxpayer into the sample. Method of data analysis is multiple linear regression with program data processing uses SPSS version 23. The results showed that the taxation knowledge partially no effect on compliance taxpyers, while government service and sanctions fines partially positive effect on compliance taxpayer in paying property tax in rural and urban. Taxation knowledge, government services and sanctions fines simultaneously or together positive effect on compliance taxpayers. Keywords: compliance taxpayers, taxation knowledge, government services, and sanctions fines
Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember Neni Maulina Rahman; S. Sudarno; Ahmad Roziq
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7877

Abstract

This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah. Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102
Analisis Pengaruh GCG dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (ISR) Nindya Tyas Hasanah; Novi Wulandari Widiyanti; S. Sudarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i2.8645

Abstract

This study aims to analyze of good corporate governance and financial performance influences to disclosure Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) is a social responsibility disclosure index accordance to the sharia principles. Populations in this study are all companies that listed in Jakarta Islamic Index exchange in 2011-2015. The sampling method in this tudy is puposive sampling. The total number of samples in this study were 55 research samples. The disclosure of ISR is obtained by content analysis through scoring method from corporate annual reports. The analytical techniques was conducted by descriptif statistic and classical assumption test and also hypothesis was tested using multiple liniear regression method, Adjusted R2 test, F test and t test. The analysis showed that audit committee size, liquidity and profitability significantly affect the disclosure of ISR. Meanwhile, commissioners board size and leverage does not affect the disclosure of ISR. Keywords: Islamic Social Reporting (ISR), good corporate governance, financial performance, Jakarta Islamic Index
Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember Neni Maulina Rahman; S. Sudarno; Ahmad Roziq
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i2.8649

Abstract

This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah.Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102
Klasifikasi Biaya Lingkungan pada Rumah Sakit Jember Klinik Muhammad Ridwan; Septarina Prita D. S; S. Sudarno
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.v6i2.11147

Abstract

This study aims to determine the classification of environmental costs at Jember Klinik Hospital and to know whether there are differences in environmental cost classification made by Jember Klinik Hospital with Environment Related Cost Categories of EMA. This research type is qualitative research with descriptive method. Data collection techniques used interview, documentation and obsevation. Test the validity of data in this study using data triangulation . Based on the research, it is concluded that Jember Klinik Hospital classifies environmental costs in accordance with the Decree of the Minister of Health of the Republic of Indonesia No. 1204 / MENKES / SK / X / 2004 on Hospital Health Requirements and the environmental cost classification of Jember Klinik Hospital has been in accordance with the ERCC of EMA classification but the cost of research and development is still not implemented by the Jember Klinik Hospital some have been appropriate. Keywords: Cost Classification, Environmental Cost, Hospital, and ERCC of EMA
Analisis Potensi Kebangkrutan Perusahaan Menggunakan Metode Altman Z-Score pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI Damara Krishnatama; Septarina Prita; S. Sudarno
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.v6i2.11150

Abstract

Altman Z-Score is a method used to analyze the potential bankruptcy of a company. Z-Score is claimed to be able to detect corporate bankruptcy with a high degree of accuracy and this method was also very popularly used. Altman uses calculations through the five financial ratios in the formula, namely Net Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Taxes to Total Assets, Market Value of Equity to Book Value of Debt and Sales to Total Assets. On the consideration of the criteria for the selection of the object that has been determined, the researcher conducts research on 11 companies of Property & Real Estate sector listing on Indonesia Stock Exchange. This method classifies the condition of a company into 3 groups, namely crisis, gray area and healthy. The results of this study that has been done on 11 companies are 3 companies with crisis conditions, 4 companies with gray area conditions, and 4 companies with healthy conditions. Thus, it is expected for companies that are in crisis and gray area conditions to be more correction and can fix the existing problems in order to achieve the viability of a healthier company going forward. Keywords: Altman Z-Score, Bankruptcy, Financial Report, Property & Real Estate, Indonesia Stock Exchange (IDX)
Analisis Fraud Diamond Theory terhadap Terjadinya Fraud (Studi Empiris pada Dinas Kota Probolinggo) Bela Putri Hernanda; Dewi Ayu Puspita; Sudarno Sudarno
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.v7i1.15473

Abstract

Penelitian ini bertujuan untuk menggali presepsi pada pegawai dinas Kota Probolinggo mengenai pengaruh kesesuaian kompensasi, sistem pengendalian internal, budaya organisasi, dan kompetensi terhadap terjadinya kecurangan (fraud) di sektorpemerintah. Teknik pengambilan sampel menggunakan purposive sampling.Pengumpulan data dengan menggunakan kuesioner. Penelitian ini menggunakan sampel sejumlah 84 pegawai dinas Kota Probolinggo. Metodeanalisis data dalam penelitian ini menggunakan statistik deskriptif, uji kualitas data, ujiasumsi klasik, dan pengujian hipotesis yang terdiri dari metode analisis regresi linierberganda, koefisien determinasi, uji F, dan uji-t. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh antara kesesuaian kompensasi dan kompetensi terhadap terjadinya kecurangan (fraud) pada pegawai dinas Kota Probolinggo. Sistem pengendalian internal dan budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud)pada pegawai dinas Kota Probolinggo.
Co-Authors Agung Budi S. Ahmad Roziq Alfi Arif Andre Kusuma Andriana Andriana Bela Putri Hernanda Damara Krishnatama Dewi Ayu P Dewi Ayu Puspita Fita Fitrianingsih Hendrawan Santosa Putra Imam Mas'ud Indah Purnamawati Kartika Kartika Meilinda Rafika Sari Mudrika Berliana As sajjad Muhammad Ridwan Neni Maulina Rahman Nindya Tyas Hasanah Nining Ika Wahyuni Novi Wulandari Widiyanti Septarina Prita Septarina Prita D. S Taufik Kurrohman Vicky Roh Idhofi