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ASET BERSEJARAH DALAM PELAPORAN KEUANGAN ENTITAS PEMERINTAH Agustini, Aisa Tri; Putra, Hendrawan Santosa
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 1 (2011)
Publisher : Universitas Jember

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Masalah-masalah akuntansi banyak dihadapi entitas pelaporan dalam kaitannya dengan aset bersejarah, baik dari sisi pengakuan, pengukuran, penilaian, maupun penyajian. Artikel ini mencoba menjelaskan masalah-masalah yang berkaitan dengan akuntansi aset bersejarah pada entitas pemerintahan dengan pendekatan studi literatur. Dari hasil studi literatur dapat disimpulkan bahwa entitas pemerintah seharusnya memperlakukan sama antara non-operational heritage assets dengan operational hertitage aset, yaitu diakui sebagai aset tetap dalam laporan keuangan. Namun, jenis non operational heritage assets yang dapat diakui dalam neraca adalah jenis aset tanah dan bangunan bersejarah yang diperoleh pada periode berjalan. Aset bersejarah yang memiliki kos yang dapat diukur secara andal dapat disajikan dalam neraca. Kos yang andal dapat diperoleh dengan mendeteksi dari mana aset bersejarah itu diperoleh. Aset bersejarah harus dapat dinilai dengan metoda yang tepat sehingga menghasilkan informasi yang andal mengenai kos pada aset bersejarah yang disajikan dalam laporan keuangan. Adanya pengakuan aset bersejarah akan mendorong pengelolaan aset bersejarah yang baik oleh entitas pengendali. Kata kunci: Aset bersejarah, pengakuan, pengukuran, penilaian, penyajian

PRAKTIK AUDIT SYARIAH DALAM PERSPEKTIF INTERNASIONAL Bayu Aprillianto; Ahmad Roziq; Aisa Tri Agustini; Yosefa Sayekti
UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe
Publisher : UPT Penerbitan Universitas Jember

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Proses bisnis berbasis syariah telah mengalami perkembangan yang signifikan khususnya di negara-negara muslim seperti Indonesia, Malaysia, Bangladesh, dan Brunei Darussalam. Keempat negara tersebut telah banyak memiliki lembaga keuangan syariah. Lembaga tersebut juga telah memenuhi akuntabilitas mereka kepada Allah SWT dan umat manusia melalui laporan keuangan syariah. Dalam hal ini, audit syariah sangat dibutuhkan untuk menilai secara independen tentang sebuah laporan keuangan syariah sebagai acuan para stakeholder dalam pengambilan keputusan. Oleh karena itu, studi ini bertujuan untuk menganalisis praktik audit syariah di keempat negara tersebut. Hasil studi menunjukkan bahwa praktik audit syariah di Indonesia, Malaysia, Bangladesh, dan Brunei Darussalam ada dalam keadaan yang relatif sama berdasarkan empat aspek praktik audit syariah yaitu kerangka kerja, ruang lingkup, kualifikasi auditor, dan independensi auditor. Hasil analisis juga menujukkan bahwa praktik audit syariah di negara-negara tersebut terdapat kesenjangan antara yang diharapkan dengan yang sebenarnya.

Pengaruh Nilai Wajar Aset Biologis terhadap Manajemen Laba Vista Febryanti; Yosefa Sayekti; Aisa Tri Agustini
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i1.15199

The purpose of this study is to examine and analyze the effect of the biological asset’s fair value on the earning management in the agroindustry companies that listed at the Indonesia Stock Exchange (BEI). This research is a quantitative study using secondary data from annual and quarterly reports of agroindustry companies 2018. This study uses the dependent variable earning management which is measured by Stubben’s model, independent variable biological asset’s fair value which is measured by gains or losses from the implementation of fair value to biological assets, and control variables firm size (logarithm of total assets) and leverage (DER). The results of this study shows that the biological asset’s fair value which is implemented through the PSAK 69: Agriculture has the positive effect on the earning management, and control variables (firm size and leverage) have no effect on earning management. This results indicates that the implementation of biological asset’s fair value through PSAK 69 in agroindustry companies enhances earning management action taken by manager. Keywords: biological assets; earning management; fair value; PSAK 69.

ASET BERSEJARAH DALAM PELAPORAN KEUANGAN ENTITAS PEMERINTAH Aisa Tri Agustini; Hendrawan Santosa Putra
Jurnal Ekonomi Akuntansi dan Manajemen Vol 10 No 1 (2011)
Publisher : Universitas Jember

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Masalah-masalah akuntansi banyak dihadapi entitas pelaporan dalam kaitannya dengan aset bersejarah, baik dari sisi pengakuan, pengukuran, penilaian, maupun penyajian. Artikel ini mencoba menjelaskan masalah-masalah yang berkaitan dengan akuntansi aset bersejarah pada entitas pemerintahan dengan pendekatan studi literatur. Dari hasil studi literatur dapat disimpulkan bahwa entitas pemerintah seharusnya memperlakukan sama antara non-operational heritage assets dengan operational hertitage aset, yaitu diakui sebagai aset tetap dalam laporan keuangan. Namun, jenis non operational heritage assets yang dapat diakui dalam neraca adalah jenis aset tanah dan bangunan bersejarah yang diperoleh pada periode berjalan. Aset bersejarah yang memiliki kos yang dapat diukur secara andal dapat disajikan dalam neraca. Kos yang andal dapat diperoleh dengan mendeteksi dari mana aset bersejarah itu diperoleh. Aset bersejarah harus dapat dinilai dengan metoda yang tepat sehingga menghasilkan informasi yang andal mengenai kos pada aset bersejarah yang disajikan dalam laporan keuangan. Adanya pengakuan aset bersejarah akan mendorong pengelolaan aset bersejarah yang baik oleh entitas pengendali. Kata kunci: Aset bersejarah, pengakuan, pengukuran, penilaian, penyajian

ANALISIS PENGARUH PENGUNGKAPAN, TRANSAKSI DAN SALDO PIHAK BERELASI TERHADAP HARGA SAHAM SEKTOR KEUANGAN DI BEI Dwi Septilestari; Bunga Maharani; Aisa Tri Agustini
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i1.8308

Statement of Financial Accounting Standards No. 7 describes the disclosure related party which is considered by the investor for being able to show how much the transaction is and which side the company has a related relationship. The purpose of this study is to examine the effect of disclosure, transactions and balances of related parties to the increase of stock price. The data in this research used secondary data obtained from the official website of the Indonesia Stock Exchange listed in 2014-2016 and included in the financial sector companies. The sampling technique used purposive sampling method. The method used in this research through multiple linear regression analysis method, by doing classical assumption test and hypothesis testing so that later get the result of research conclusion. This study performs simultaneous testing between independent variables to the dependent variable. The result of the research shows that: (1) The disclosure of related parties is not proven able to raise the stock price of financial sector companies in 2014-2016 period, (2) Disclosure of related party transactions and balances is not proven able to raise the stock price of financial sector companies in 2014-2016 period. Keywords: Stock Price, Related Party Disclosure, Transaction Disclosure and Balance, PSAK 07

Pelatihan Kewirausahaan Potong Rambut sebagai Alternatif Peningkatan Kemandirian Pesantren dan Santri Bambang Wibisono; Akhmad Haryono; Aisa Tri Agustini
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 3 (2022): Batara Wisnu | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i3.114

Islamic boarding schools are alternative education places for rural communities that contribute greatly to the development of human resources. However, graduates from the Raudlatul Mubtadi-in Islamic Boarding School, in Pancakarya Village, Ajung District have not been able to be independent. Therefore, entrepreneurship development training activities are needed for students. One of them is haircut entrepreneurship training. In this hut there are already some students who can cut their hair with talent. However, they still use makeshift tools, have not been able to cut with modern tools (clipers), and have not mastered various styles of cutting hair. Using a participatory approach, training and mentoring, in this PKM training and assistance in haircuts using modern haircuts is carried out, and enrichment of haircut models according to community needs, and entrepreneurial management training. This program can develop the potential of students in haircut skills, it can be used to increase the independence of students and pesantren. With these skills, students can at least transmit their skills to other students, and can open a hair cutting business. This training has succeeded in attracting the interest of the students and can be used as an alternative for developing the skills and independence of the students.

Pendampingan Implementasi Digital Marketing Sebagai Strategi Pemasaran UMKM Sentra Tape di Desa Tegalwaru Kabupaten Jember Yosefa Sayekti; Indah Purnamawati; Ririn Irmadariyani; Bambang Irawan; Aisa Tri Agustini
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): AUGUST 2023
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i2.180

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.

KELUHAN NYERI PUNGGUNG BAWAH DI KALANGAN PEKERJA KERAJINAN TASBIH Indrayani, Reny; Wati, Dwi Martiana; Agustini, Aisa Tri
Jurnal Ilmu Kesehatan Masyarakat Vol 15 No 2 (2019)
Publisher : Fakultas Kesehatan Masyarakat, Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ikesma.v15i2.17556

Low back pain (LBP) is usually perceived by individuals that mostly do static activities, including craft workers. The daily activities are predominantly by sitting on the floor while doing crafting for about eight hours a day. Consequently, prevention strategies should be promoted in order to avoid more severe situation. This research aims to identify several presumable aspects that may lead to an increase in possibility of getting LBP. A descriptive approach was applied in this research while involving 22 craft workers from two craft industries that are located in Tutul and Balung Kulon village, Balung sub-district, Jember, as subjects research. The result has pointed out that many female workers perceived severe LBP. This could get more severe along with an increase in age and body mass index as well as abdominal circumference. For history of spine trauma, workers who never had a such traumatic history appeared to get severe LBP. Therefore, this findings suggest that encouraging awareness towards early symptoms of LBP as well as doing back exercise, which is designed to alleviate low back pain, routinely will be the effective solutions to reduce severity in LBP.

Climate change accounting and disclosure: A systematic literature review Agustini, Aisa Tri; Arifa, Choirunnisa
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3829

This study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company’s adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change.

Analisis Relevansi Nilai Informasi Akuntansi Terhadap Harga Saham dengan Penerapan PSAK 71 sebagai Pemoderasi Alifiono, Dhery Shabrian Kurnia; Agustini, Aisa Tri; Wardhaningrum, Oktaviani Ari
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.06

Penelitian ini bertujuan menganalisis bagaimana (1) pengaruh relevansi nilai laba terhadap harga saham(2) pengaruh relevansi nilai buku per lembar saham terhadap harga saham, dan (3) apakah dengan menerapkan PSAK 71 dapat memoderasi relevansi nilai laba dan relevansi nilai buku pada sektor perbankan yang listing di Bursa Efek Indonesia. Metode penelitian ini yang digunakan adalah metode kuantitatif. Sampel penelitian sebanyak 106 perusahaan sektor perbankan yang daftar di BEI tahun 2016-2020. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa relevansi nilai laba berpengaruh signifikan terhadap harga saham di sektor perbankan. Begitu juga halnya dengan relevansi nilai buku berpengaruh signifikan terhadap harga saham. Namun ketika relevansi nilai laba dan relevansi nilai buku dimoderasikan dengan PSAK 71 dengan menggunakan metode variabel dummy, belum mampu untuk memperkuat hubungan tersebut.

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