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All Journal Jurnal Kesehatan Masyarakat (IKESMA) The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Ekonomi dan Bisnis Islam UNEJ e-Proceeding Jurnal Abdi Insani AJAD : Jurnal Pengabdian kepada Masyarakat Batara Wisnu : Indonesian Journal of Community Services Jurnal Akuntansi, Perpajakan dan Auditing eJEBA Aktsar: Jurnal Akuntansi Syariah
Aisa Tri Agustini
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisni, Universitas Jember (UNEJ)
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Rekontruksi Perhitungan Harga Pokok Produksi pada UMKM Eraclassic B. Bariro; Aisa Tri Agustini
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.v5i1.7739

Abstract

The objective of this research is to reconstruct manufacturing cost of bag in UMKM Eraclassic located in Gresik Regency, using job order costing method. Data in this research are collected through observation, interviews, and documentaries. Descriptive qualitative and quantitative method will be used to analyze those data. The results shows that there is a differences between the calculation of manufacturing cost by UMKM Eraclassic and calculation using job order costing method. The result of reconstruction calculation shows that sling bag, fungky bag and duffel bag manufacture cost are Rp 22.680, Rp 30.189, and Rp 41.707 per unit. This results shows that the gross profit accepted by UMKM Eraclassic are Rp 1.972 per dozen, which is too low. Based on those result, UMKM Eraclassic needs to take the manufacturing overhead cost elements, the cost of depreciation of buildings and vehicles and equipment manufacturer into accounts. In addition, based on the existing fee policy on UMKM Eraclasic, direct labor cost and utility cost will be charged to products. Based on job order costing method, direct labor cost should be charged based on the actual cost of the case, while utility expense which is the manufacturing overhead costs will be charged by the rate determined upfront based on basic imposition. Keywords: Manufacturing Cost, Job Order Costing, Cost of Production, Gross Profit
Desa DARLING: Inovasi Eco Enzyme Berbasis Prinsip 3R (Reduse, Reuse, Recycle) untuk Pemberdayaan Perempuan dan Ekonomi Sirkular di Desa Panti, Kab. Jember Irmadariyani, Ririn; Sayekti, Yosefa; Purnamawati, Indah; Farida, Lilik; Maharani, Bunga; Agustini, Aisa Tri; Sianipar, Charlotte Aulia Putri; Aulia, Tazqia; Mardiana, Hanun Ria
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): AUGUST 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i2.587

Abstract

Program ini menginisiasi Desa DARLING (Desa Sadar Lingkungan) melalui inovasi eco enzyme berbasis prinsip 3R (Reuse, Reduce, Recycle) sebagai upaya pemberdayaan perempuan dan penerapan ekonomi sirkular di Desa Panti, Kec. Panti, Kab. Jember. Sasaran utama dari kegiatan ini adalah ibu-ibu PKK dan KWT yang belum memiliki sistem pengelolaan sampah organik secara optimal. Metode partisipatif digunakan dalam pelaksanaan kegiatan yang mencakup edukasi pemilahan sampah, pelatihan pembuatan eco enzyme, serta pelatihan perhitungan Harga Pokok Produksi (HPP). Hasil menunjukkan peningkatan pengetahuan, keterampilan, dan keterlibatan aktif perempuan desa dalam pengolahan limbah organik menjadi produk ramah lingkungan bernilai ekonomi. Program ini menghasilkan produk eco enzyme yang memiliki segudang manfaat, publikasi ilmiah, video edukatif, dan HaKI. Inovasi ini diharapkan menjadi model replikasi pengelolaan sampah dan pemberdayaan ekonomi berbasis lingkungan di wilayah pedesaan.
PELAPORAN KEUANGAN DIGITAL UMKM: APLIKASI SI APIK PADA SENTRA TAPE KUNING Sayekti, Yosefa; Agustini, Aisa Tri; Irmadariyani, Ririn; Purnamawati, Indah; Irawan, Bambang; Prayitno, Agung; Adhani, Karenina Dwi; Agustin, Dania Safira
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1621

Abstract

The progress of an MSME involves several factors, such as financial management and product marketing. One of the important aspects of financial reports for MSMEs is acquiring capital from external parties or banks. In line with the business activities conducted, MSME tape producers in Tegalwaru Village face challenges, specifically the absence of proper financial records due to a lack of financial literacy. In this service initiative, education was provided to Sentra Tape MSME business owners regarding the significance of preparing financial reports and the utilization of the financial information recording application (SI APIK). The objective of this activity is to enable Sentra Tape MSME business actors to independently record and prepare financial reports using the SI APIK application, accessible via mobile phones. Digital-based financial management can assist MSMEs in recording transactions, generating outputs in the form of useful financial reports not only for MSMEs but also for banks analyzing the suitability of prospective MSME debtors. The methods employed in this service include observation, introduction, and mentoring stages, financial report preparation, training, implementation, as well as monitoring and evaluation. The results attained through community service activities are documented in a report on the implementation stage, encompassing initial visits, preparations for Focus Group Discussions (FGD), and the actual FGD sessions. For future development plans, continuous Human Resources training is essential to support MSMEs in implementing SI APIK.
CARBON EMISSIONS DISCLOSURE AND FIRM VALUE: DOES ENVIRONMENTAL PERFORMANCE MODERATE THIS RELATIONSHIP? Hardiyansah, Mohammad; Agustini, Aisa Tri
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 7 No. 1 (2021): JANUARY-JUNE 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v7i1.24463

Abstract

The objectives of this research is to examine the role of environmental performance in the relation between carbon emissions disclosure and firm value. A measurement tool using content analysis method to measure carbon emissions disclosure that adopts a checklist from the Carbon Disclosure Project (CDP). Firm value is proxies with Tobin's Q, while environmental performance is assessed based on the results of the environmental management performance appraisal program (PROPER). Sample of this study using 34 companies that listed on the Indonesian Sharia Stock Index (ISSI) from 2014 to 2019. Moderated regression analysis (MRA) is used to test the hypothesis. The results indicate the carbon emissions disclosure has a positive and significant effect on firm value. This research also found that there is an evidence that environmental performance can strengthen the relation of carbon emissions disclosure to firm value, due to the company's efforts by participating in the PROPER program is a form of corporate responsibility in an effort to reduce the impact of environmental damage arising from the company's operational activities which have been responded positively by investors.
Evaluasi Sistem Informasi Pengupahan PT. Tempu Rejo Menggunakan COBIT 5 Domain DSS Sianipar, Yohana Teresa; Widiyanti, Novi Wulandari; Agustini, Aisa Tri
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5096

Abstract

PT. Tempu Rejo is one of the companies in Jember which is engaged in tobacco processing to produce cigarette. PT. Tempu Rejo applying information technology in the daily operation included in its payment information system, such as biometric identifier as a tool of absence and using applications that support payment in the company. In a company that has applied IT in its operation including payment information system should be evaluated. Evaluation is needed in order to make improvements to the company's payment information system. In this research, the information technology governance standard used is COBIT 5 domain Deliver, Service, and Support (DSS), especially DSS01, DSS03, and DSS05. This research used a qualitative approach by using the method of interviewing and observation as data collection techniques. The result of this research shows that Capability Level of DSS01, DSS03, and DSS05 process are at level 3 (established process). Recommendations are to conduct periodic evaluations to improve performance and create a complete Standard Operational Procedure (SOP) related to the company's payment information system.
Beware of the existence of a big bath with asset impairment after pandemic covid-19! Alwan Sri Kustono; Aisa Tri Agustini; Scherrgyo Agung Rhyo Dermawan
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2243

Abstract

This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firm-year observations from 33 mining companies listed on the Indonesia Stock Exchange during the 2012 to 2018 period. Logistic regression has been used to analyze a big bath accounting on assets impairment. The results provide evidence that companies that tend to do a big bath accounting will recognize a loss of asset value. A big bath accounting is done because managers assume that investors will respond when the company suffered large losses or small losses. The manager acknowledges the costs of future periods and current period losses when unfortunate unavoidable circumstances in the current period. It will consequently make a profit higher than expected in the next year. In the next period, the company’s performance will look better so that managers can maximize utility in the form of compensation for the targets that have been achieved.
Co-Authors Adhani, Karenina Dwi Agung Prayitno Agustin, Dania Safira Ahmad Roziq Akhmad Haryono Alifiono, Dhery Shabrian Kurnia Alwan Sri Kustono Arifa, Choirunnisa Aulia, Tazqia B. Bariro Bambang Irawan Bambang Irawan Bambang Wibisono Bayu Aprillianto Bunga Maharani Dwi Martiana Wati Dwi Septilestari Hardiyansah, Mohammad Hendrawan Santosa Putra Indah Purnamawati Indah Purnamawati Lilik Farida Mardiana, Hanun Ria Novi Wulandari Widiyanti Oktaviani Ari Wardhaningrum Reny Indrayani Ririn Irmadariyani Scherrgyo Agung Rhyo Dermawan Sianipar, Charlotte Aulia Putri Sianipar, Yohana Teresa Sianipar, Yohana Teresa Vista Febryanti Yohana Teresa Sianipar Yosefa Sayekti