Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal eJEBA
Djoko Supatmoko
Jurusan Akuntasi, Fakultas Ekonomi, Universitas Jember (UNEJ)
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Akuntabilitas Pengelolaan Dana BOS Di SDN Pringgowirawan 02 Kecamatan Sumberbaru Kabupaten Jember Tahun 2014 Tutus Julantika; Djoko Supatmoko; Taufik Kurrohman
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.v4i1.4491

Abstract

his research aims to know the application of accountability system within the management of Accountability Of School Operational Assistance (BOS) fund and how the responsibility of Accountability Of School Operational Assistance (BOS) fund is used foward Pringgowirawan 02 Elementary school Sumberbaru in 2014 method of collecting data in the research is done through interview with the school principal and the chamberlain of Accountability Of School Operational Assistance (BOS). Besides, the researcher also uses direct observation foward the school area. The goal of this research is the management of Accountability Of School Operational Assistance (BOS) fund which is gained from the total planned and the total used of Accountability of School Operational Assistance (BOS) fund itself. The compatibility of Accountability of School Operational Assistance (BOS) fund used can be seen from the ratio shown. Ratio in this research is the number which is demonstrated the ability of school to use Accountability of School Operational Assistance (BOS) fund based on the planned Accountability of School Operational Assistance (BOS) fund in the earlier semester.
Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Studi Kasus SDN Pringgowirawan 02 Jember) Tutus Julantika; Taufik Kurrohman; Djoko Supatmoko
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.v4i1.4564

Abstract

This research has two purposes i.e. to know the application of accountability system within the management of AccountabilityOf School Operational Assistance (BOS) fund and how the responsibility of Accountability Of School Operational Assistance(BOS) fund is used foward Pringgowirawan 02 Elementary school Sumberbaru in 2014 method of collecting data in theresearch is done through interview with the school principal and the chamberlain of Accountability Of School OperationalAssistance (BOS). Besides, the researcher also uses direct observation foward the school area. The goal of this research is themanagement of Accountability Of School Operational Assistance (BOS) fund which is gained from the total planned and thetotal used of Accountability Of School Operational Assistance (BOS) fund itself. The compatibility of Accountability Of SchoolOperational Assistance (BOS) fund used can be seen from the ratio shown. Ratio in this research is the number which isdemonstrated the ability of school to use Accountability Of School Operational Assistance (BOS) fund based on the plannedAccountability Of School Operational Assistance (BOS) fund in the earlier semester.
Akuntabilitas Pengelolaan Alokasi Dana Desa Di Desa Ledokombo Kecamatan Ledokombo Kabupaten Jember Tahun 2015 Alwan Sri Kustono; Putri Purnamasari; Djoko Supatmoko
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 2 (2017): e-JEBA Volume 4 Nomor 2 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i2.5355

Abstract

The autonomy implementation for the village will be the village government is power to administer, regulate and to conduct their own household based on the principle of transparency (openness) and accountability (responsibility). The accountability includes planning, action, administration, reporting and responsibility. Each stage of the management process has rules that must be understood and implemented in a settled period of time. But there are new problems when the village accountability is required to be managed in a transparent, accountable and participatory way, the execution somehow does not coincide with the village functionaries and dwellers' preparedness in implementing the process. The unpreparedness is caused by the limited capacity and quality of the human resources in managing the Village Fund Allocation. This study was conducted by using descriptive analysis along with qualitative approach to determine the accountability in the management of the Village Fund Allocation in Ledokombo village, and the factors that can inhibit and support the management process. In addition, the data collection method that was applied was triangulation technique with interview, observation and documentation. The results of this study showed that the planning, implementation, reporting, and accountability had been implemented well although there were still some procedures that had not been apt in terms of time allocation in the implementation process such as some issues in writing accountability documents and overdue delivering system.Keywords: Accountability,Village Fund Allocation,Financial Management village.
Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa – Desa Kecamatan Rogojampi Kabupaten Banyuwangi Siti Ainul Wida; Djoko Supatmoko; Taufik Kurrohman
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 2 (2017): e-JEBA Volume 4 Nomor 2 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i2.5356

Abstract

This study focuses on the application of accountability system, which is a form of responsibility over the management of public funds by the Government which was done starting from the planning stages, execution, implementation, and surveillance of the management of village Funds Allocation. This study was conducted because of the amount of the funds allocated for rural development as well as susceptible to fraud resulting from the lack of transparency of reporting to the public, as well as the performance of the implementation Team in the village of accountable reporting accountability that has not been in accordance with the applicable regulations. This study is expected to be beneficial to the Government of Banyuwangi Regency especially Rogojampi Sub-district in an attempt to improve the accountability of the management of the village Funds Allocation. This study was conducted in nine villages in Rogojampi sub-district. The Data collected by direct observation in the villages and with interviews with the parts of County, district monitoring teams, Treasurer of villages, village of Consultative Body Elements, as well as representatives of the villagers. This study shows that in the planning and the execution were in accordance with the applicable pr,ocedures and operations have been conducted in a transparent and accountable. For the surveillance phase is still not going well because of lack of transparency towards the public. As for the implementation phase also has not run properly due to human resources managing team in making the Administration report is still lacking, so the necessary existence of coaching and supervision over local government.Keywords: Accountability, Transparency, Village Fund Allocation.
Implementasi Penatausahaan, Pengelolaan, dan Pelaporan Alokasi Dana Desa Dalam Proses Pembangunan Desa Bimorejo Kecamatan Wongsorejo Kabupaten Banyuwangi Tahun 2015 Maulita Sofie R; Rohman Effendi; Djoko Supatmoko
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 2 (2017): e-JEBA Volume 4 Nomor 2 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i2.5357

Abstract

This study focuses on the application of accountability system, which is a form of responsibility over the management of public funds by the Government which was done starting from the planning stages, execution, implementation, and surveillance of the management of village Funds Allocation. This study was conducted because of the amount of the funds allocated for rural development as well as susceptible to fraud resulting from the lack of transparency of reporting to the public, as well as the performance of the implementation Team in the village of accountable reporting accountability that has not been in accordance with the applicable regulations. This study is expected to be beneficial to the Government of Banyuwangi Regency especially Rogojampi Sub-district in an attempt to improve the accountability of the management of the village Funds Allocation. This study was conducted in nine villages in Rogojampi sub-district. The Data collected by direct observation in the villages and with interviews with the parts of County, district monitoring teams, Treasurer of villages, village of Consultative Body Elements, as well as representatives of the villagers. This study shows that in the planning and the execution were in accordance with the applicable pr,ocedures and operations have been conducted in a transparent and accountable. For the surveillance phase is still not going well because of lack of transparency towards the public. As for the implementation phase also has not run properly due to human resources managing team in making the Administration report is still lacking, so the necessary existence of coaching and supervision over local government.
Analisis Financial Statement Fraud Menggunakan Beneish M-Score Model Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Fitri Aulia Rachmi; Djoko Supatmoko; Bunga Maharani
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.v7i1.16091

Abstract

Penelitian ini bertujuan menguji dan menganalisis penggunaan model Beneish M-Score untuk mendeteksi financial statement fraud. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan pertambangan terbuka di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis diskriminan. Metode analisis diskriminan digunakan untuk menganalisa hubungan antara model Beneish M-Score dengan financial statement fraud dengan cara melihat faktor atau variabel mana yang secara nyata dapat mempengaruhi variabel dependen. Pengaplikasian analisis diskriminan dilakukan untuk menguji variabel independen manakah yang secara akurat dapat membedakan sampel laporan keuangan yang diduga telah dimanipulasi dan laporan keuangan yang diduga tidak dimanipulasi. Hasil penelitian menunjukkan bahwa variabel yang mampu membedakan sampel laporan keuangan yang diduga telah dimanipulasi dan diduga tidak dimanipulasi adalah variabel Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), dan Total Accrual to Total Asset (TATA) sementara variabel Asset Quality Index (AQI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI) terbukti tidak mampu membedakan laporan keuangan yang diduga telah dimanipulasi dan diduga tidak dimanipulasi.
Co-Authors Alwan Sri Kustono Bunga Maharani Fitri Aulia Rachmi Maulita Sofie R Putri Purnamasari Rohman Effendi Siti Ainul Wida Taufik Kurrohman Tutus Julantika Tutus Julantika