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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Aqlam: Journal of Islam and Plurality Journal of Contemporary Information Technology, Management, and Accounting VALUE: Journal of Business Studies eJEBA
Imam Mas'ud
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember (UNEJ)
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinants of the Use of E-Wallet for Transaction Payment among College Students Alwan Sri Kustono; Ardhya Yudistira Adi Nanggala; Imam Mas’ud
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2245

Abstract

This study aims to determine the factors that influence behavioral intentions to use E-wallet. The factors tested include application quality, perceived usefulness, perceived ease of use, and attitude toward using. The population in this study is college students in Jember Regency, Indonesia. Data analysis is carried out using Variance-based Partial Least Square. The number of samples used is 180 college students as users of the e-wallet application. Six hypotheses are tested, and four hypotheses are successfully accepted. Perceived ease of use has a positive effect on perceived usefulness. Perceived usefulness has a positive effect on attitude toward using e-wallet applications. Attitude plays a vital role in behavioral intentions to use e-wallets. The quality of the e-wallet application does not affect the level of perceived usefulness. The perceived ease of use of the application has no direct effect on attitude. This study's results are beneficial for e-wallet providers to increase the level of the use of e-wallet.
Pengaruh Partisipasi Anggaran, Motivasi, dan Evaluasi terhadap Kinerja Manajerial pada Pemerintahan Kabupaten Situbondo Sindy Afifa; Imam Mas'ud
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.17459

Abstract

This study aims to examine the effect of budgetary participation, motivation, and evaluation of performance on managerial performance. The sample used in this study were 82 respondents consisting of the Head of department , head of section , head of the field , sub- section chief , and head of section of the Government Situbondo . The method used in this study is the purposive sampling method. This study uses primary data collected directly through questionnaires. In this study, the quality of test data used are validity and reliability testing. This study also uses the classical assumption that the test data normality, multicollinearity test, and test heteroskedastisitas. The analytical tool used is multiple linear regression analysis and t test. The results of this study indicate that budgetary participation and significant positive effect on managerial performance, motivation positive and significant impact on the performance, and evaluation of managerial performance and a significant positive effect on managerial performance. Keywords: participation of budgetary, motivation, evaluation, managerial performance
PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM PERHITUNGAN KOS SERVICE PADA BENGKEL HBBA Mira Ely; Rochman Effendi; Imam Mas'ud
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i2.10709

Abstract

The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method. This research was conducted in one of Member's HBBA that is Formula Automotive Repair shop. This type research is qualitative research. Data collection methods used ini this research are observation, interview and documentation. Data analysis method used in this research is descriptive analytical. The result of this research showed when Formula Automotive use Time Driven Activity Based Costing (TDABC) method in determining cost of service is more clear and appropriate in accordance with utilization available resources in each services. Which is different with whats done by the company in determining cost of service, where the company still has not made a definite calculation and this can be seen when determining price of service based on provisions of owner and mechanics still using estimates. The results of calculation of Time Driven Activity Based Costing (TDABC) method there are 3 types of services that have a cost that is too large compared to the service price determined by Formula Automotive Repair shop, namely wheel laher replacement, ac service and lamp service. So it is necessary to determine new price of service. Keywords: Cost of Service, Price of Service, Time-Driven-Activity Based-Costing
PEMETAAN RISET AKUNTANSI BERBASIS PENGUJIAN VARIABEL MOTIVASI Ratih Rediyaningrum Putriaji; Imam Mas’ud
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1241

Abstract

Development of a discipline can not be separated from the role that research results are publicized in the literature and academic journals. A scientific discipline will not grow will die even if there is no research on the development of these disciplines. In the disciplines of accounting, accounting research has a very important role.First, accounting research role is to give effect to the accounting practices, so that accounting practices are not just from the road but it is based on research which is then developed in the theory. The theory that there would then be subject to empirical testing done in a sustainable manner. Thus, accounting research is not an end but it is the process for building theory and practice. The second role of accounting research is to improve understanding of environmental accounting to accounting practices are not understood as something taken for granted. Keywords : Motivation in Accounting for the development of accounting research.
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Imam Mas’ud; Reva Maymi Srengga
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 2 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i2.1255

Abstract

Tujuan penelitian ini antara lain (1) untuk menganalisis pengaruh likuiditas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (2) untuk menganalisis pengaruh profitabilitas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (3) untuk menganalisis pengaruh financial leverage terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (4) untuk menganalisis pengaruh arus kas operasi terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2006-2010. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel penelitian sebanyak 62 perusahaan dengan jumlah observasi 310. Metode analisis data yang digunakan regresi logistik. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh terhadap kondisi financial distress. Profitabilitas berpengaruh terhadap kondisi financial distress. Financial leverage tidak berpengaruh terhadap kondisi financial distress. Arus kas dari aktivitas operasi berpengaruh terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI. Kata Kunci: Likuiditas, profitabilitas, financial distress, financial leverage dan arus kas operasi
PENERAPAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL Yuda Purniawan; Imam Mas'ud; Novi Wulandari
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i2.9981

Abstract

This research is focused on the Application of Variable Costing Methods in Calculating Cost of Production to Determine Selling Prices. The purpose of this study is 1]. To determine the cost of production according to UD. Karunia. 2]. To determine the cost of production using the variable costing method at UD. Karunia. 3]. To find out the effect of changes in the method of calculating the cost of production and determining the new selling price of profits at UD. Karunia. This research is a descriptive qualitative study. This research was conducted at UD. Karunia Banyuwangi by using primary data and secondary data. Primary data is obtained through interviews with a deep, open, and structured nature. Secondary data obtained from documents belonging to UD. Karunia. Data analysis techniques are done by data reduction, data triangulation, data presentation and conclusion drawing. The results of this study indicate that UD. Karunia use the full costing method and it is produced that the cost of producing sponge cake is Rp 4.730 per pack. The calculation using the variable costing method resulted in the cost of producing sponge cake amounting to Rp 4.121, resulting in a lower difference of Rp 609. Changes in the calculation of cost of production were made as the basis for adjusting the newselling price of sponge cake to Rp 8.000 per pack and profit decreased by Rp 2.170.405. Keywords: cost of production, selling price, variable costing
Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia Wahyu Agus Winarno; Alwan Sri Kustono; Rochman Effendi; Imam Mas'ud; Oktaviani Ari Wardhaningrum
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p69-82

Abstract

This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions to estimate the model with various proxies for tax avoidance. The results show that the companies with higher CSR investment have lower tax avoidance behavior in various proxies. In other words, companies with higher social responsibility performance will make lower tax savings. Furthermore, companies with state equity ownership have a lower relationship between CSR spending activities and tax avoidance than nonSEO companies. This research has several implications: First, this study uses total CSR expenditure as a proxy for CSR investment. Further research can create categories based on the type or dimension of CSR. Second, the research sample for state equity ownership is very small, and the next research can use a paired sample. This paper highlights the implication of CSR investment on taxation in Indonesia, and its findings have implications for regulators. Regulators can encourage the company's CSR activities, but the impact of these activities may differ depending on each company's motives, especially tax avoidance.
The Effect of Financing Trading, Profit Sharing and Ijarah to Falah in Sharia Banks Imam Mas’ud; Eko Setiawan; Norita Citra Yuliarti
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527977

Abstract

Each industry or individual cannot be separated from the need for funding to finance the industry or carry out consumption. Financing can be very crucial because this financing factor is as the key of development of Islamic business in the future. Ideally, Islamic Bank financing is dominated by the principle of purchase and sales financing, the principle of profit-sharing financing and the principle of ijarah financing where those financing is held using bargaining agreements and profit-sharing which must be agreed by sharia principle. This research examines the effect of information content on the principle of purchase and sales financing, the principle of profit-sharing financing and the principle of ijarah financing to falah of Islamic bank (BUS). This sample uses purposive sampling method in BUS that exists and releasing financial statements between 2011 and 2016 in which they are not loss. Data is collected from Bank Indonesia and the BUS website's. The result of this research using Structural Equation Modeling (SEM) shows that two variables which are the principle of purchase and sales financing and the principle of profit-sharing financing have positive significantly affect to falah in Islamic bank.
EVALUASI KINERJA PELAKSANAAN TUGAS KEHUMASAN PADA INSTALASI HUMAS DAN PROMOSI KESEHATAN RUMAH SAKIT (PKRS) RSD DR SOEBANDI Meilinda Rafika Sari; Sudarno Sudarno; Hendrawan Santosa Putra; Indah Purnamawati; Alfi Arif; Imam Mas'ud
VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.662 KB) | DOI: 10.19184/value.v1i2.36168

Abstract

The importance of public relations tasks in the hospital work system as a center for the formation of a brand image for the hospital towards the community is the main concern in determining the community's choice of hospital. Therefore, hospitals are required to carry out good public relations duties. The subject of this study was the Public Relations and PKRS Installation at RSD Dr Soebandi as one of the hospitals that has implemented and developed guidelines for the implementation of public relations tasks. The guidelines for the implementation of public relations tasks used by RSD dr Soebandi are compiled in the form of a Director's Decree. The research was conducted using in-depth interviews with informants to form the basis for formulating performance evaluations. The results showed that the Public Relations and PKRS Installation at RSD Dr Soebandi consisted of 3 units that jointly carried out public relations tasks, namely the PR and marketing unit, the PKRS unit, and the public complaints unit. After comparison, it was stated that the Public Relations and PKRS Installation of RSD dr Soebandi had not fully carried out their public relations duties in accordance with the agreed public relations task guidelines.
ORAL HISTORY: AN ALTERNATIVE OF ISLAMIC HISTORIOGRAPHY IN BOLAANG MONGONDOW Mashud, Imam
Aqlam: Journal of Islam and Plurality Vol 8, No 2 (2023)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/ajip.v8i2.2775

Abstract

Abstract: Today's Islamic historiography in Bolaang Mongondow, North Sulawesi, has not been thoroughly investigated in order to show the existence of Islamic history in Bolaang Mongondow. The lack of written sources in developing Islamic historiography is one of the challenges recognized by Islamic historiography. The majority of Islamic historiography in Bolaang Mongondow continues to employ colonial material as a primary basis to construct how Islamic history is told. Nevertheless, the legitimacy of colonial data/historiography must still be questioned. Furthermore, the reconstruction of Islamic Historiography in Bolaang Mongondow can be described as unmoved, with the historical narrative limited to discussions based solely on written sources. Oral history is offered as an alternative to exploring Islamic history through interviews. As a consequence, Islamic historiography, particularly in the Bolaang Mongondow region, will present an innovative interpretation of Indonesian-centric Islamic historiography by emphasizing the roles of ordinary citizens rather than notable figures in its historical story. Key Words : Historical Approach, Oral Method, Decolonization Abstrak: Historiografi Islam di Bolaang Mongondow Sulawesi Utara saat ini masih belum massive digali untuk menampilkan jejak Sejarah Islam di Bolaang Mongondow. Salah satu permasalahan Historiografi Islam yang dihadapi adalah kurangnya sumber-sumber tertulis dalam Menyusun historiografi Islam tersebut. Sebagian besar historiografi Islam di Bolaang Mongondow masih bergantung data kolonial sebagai sumber primer untuk menyusun bagaimana Sejarah Islam di narasikan. Padahal data/historiografi kolonial masih perlu dikritisi dan pertanyakan kembali keabsahannya. Akhirnya rekonstruksi Historiografi Islam di Bolaang Mongondow bisa dikatakan stagnan dengan narasi Sejarah yang terbatas pada pembahasan-pembahasan yang memiliki data tertulis saja. Sejarah lisan hadir sebagai alternative untuk menggali Sejarah Islam dengan metode wawancaranya. Hasilnya Historiografi Islam khusunya di wilayah Bolaang Mongondow akan menampakan wajah baru mengenai Historiografi Islam yang Indonesia sentris dengan menampilkan peran orang biasa daripada peran-peran orang besar dalam narasi sejarahnya.  Kata Kunci : Pendekatan Sejarah, Metode Lisan, Dekolonisasi 
Co-Authors Ahmad Roziq Alfi Arif Alwan Sri Kustono Ardhya Yudistira Adi Nanggala Brian Ahmad Nur Hasan Diajeng Ade Sakina Eko Setiawan Eza Gusti Anugerah Hendrawan Santosa Putra Indah Purnamawati Intan Diah Pratiwi Luqman Arif Baihaqi Meilinda Rafika Sari Mira Ely Nining Ika Wahyuni Norita Citra Yuliarti, Norita Citra Novi Wulandari Oktaviani Ari Wardhaningrum Ratih Rediyaningrum Putriaji Reva Maymi Srengga Rochman Effendi Rofika Wulandari Sindy Afifa Sudarno Sudarno Wahyu Agus Winarno Yosefa Sayekti Yuda Purniawan