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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Indonesian Journal of Accounting and Governance ACE : Accounting Research Journal Indonesian Journal of Accounting and Governance eJEBA
Rochman Effendi
Faculty Of Economics And Business, Universitas Jember, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengelolaan Keuangan Desa Melalui E-Village Budgeting di Kabupaten Banyuwangi Munfarida Rizky Mutamimmah; Alwan Sri Kustono; Rochman Effendi
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.v5i1.7746

Abstract

This study aims to determine village financial management in Srono Sub District of Banyuwangi District by using e-Village Budgeting system and the effectiveness of using that system. This study uses primary data was collected from respondent’s answers on interview was conducted with the parties concerned on village financial management in Srono Sub District of Banyuwangi District. Methods of data analysis is using descriptive with qualitative approaches and triangulation as a test of data validity. The results showed that village financial management by e-Village Budgeting consists of the process of planning, administration, and accountability of APBDesa. By using e-Village Budgeting village financial management becomes more effective and efficient. Keywords : e-Village Budgeting, Management and Village Financial
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial dengan Komitmen Organisasi dan Motivasi Sebagai Variabel Intervening Guillerma Giusti; Alwan Sri Kustono; Rochman Effendi
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.v5i2.8646

Abstract

This study aims to show the causal relationship of participation with commitment and motivation for mangerial performance. Partial Least Square (PLS) is used with purposive sampling to explain causal relationships and linkages between several variables. The research is sourced from the permanent employees of Micro, Small and Medium Entreprise Service Office of Jember Regency as many as 45 permanent employees. The results of this study indicate that budget participation has a positive effect on managerial performance, organizational commitment and motivation. Furthermore, organizational commitment and motivation have a positive effect on managerial performance, and the result of final test of motivation have positive effect to organizational commitment.Keywords: Managerial Performance, Organizational Commitment, Motivation, Budget Participation Abstract
Analisis Penerimaan Penggunaan E-Learning dengan Pendekatan Theory of Planned Behavior (TPB) pada Mahasiswa Akuntansi Universitas Jember Lifatin Sakdiyah; Rochman Effendi; Alwan Sri Kustono
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.v6i2.11151

Abstract

This study aims to analyze the acceptance and use of e-learning by using Theory of Planned Behavior approach (TPB) in accounting students of University of Jember who have done programming of academic year 2016/2017 even semester. This research is classified as explanatory research with quantitative approach. The data obtained in the form of primary data obtained directly on the object of research through the submission of questionnaires through personal chat either through social media and e-mail. Then, the respondent access and fill the questionnaire online through the questionnaire link that has been given. Data analysis method used in this research is Structural Equation Modeling (SEM) by using SmartPLS version 3.2.3 test instrument. The result of analysis shows that by using TPB method can be known significant relationship between behavioral intention toward acceptance behavior and the use of e-learning as well as not significant relationship between perceptive behavior control toward acceptance behavior and the use of e-learning by accounting student of Jember University. Keywords: Attitude toward Behavior, Subjective Norm, Perceived Behavior Control, Behavioral Intention, and Behavior The Acceptance and The Use of E-Learning
ANALISIS PERBANDINGAN PEMANFAATAN APBD POS BELANJA DI DAERAH PEMILIHAN PETAHANA DAN NON PETAHANA Kustono, Alwan Sri; Pangestu, Wulan; Effendi, Rochman
Indonesian Journal of Accounting and Governance Vol. 4 No. 1 (2020): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/smr1ns95

Abstract

This research aims to know the fairness level of significance increase on expenditure items inincumbent election area compare with non incumbent election area, and non-election area. Thisresearch use secondary data. Data analyze method use comparative description method which describethe result from our data observation that will be compared with one observation subject and otherobservation subject. The result shows that all of expenditure items not used as politicization object byincumbent. It’s because of increasing expenditure items trend not only occur on incumbent area, butalso on some non incumbent area and some non-election area. Significance increase on incumbent areacan not conclude as politicization budget and expenditure area by incumbent to preserve their power.
Co-Authors Almira Ayu Octavia Alwan Sri Kustono Anggun Ayu Wangi Guillerma Giusti Imam Mas'ud Lifatin Sakdiyah Mas’ud, Imam Mira Ely Muhammad Miqdad Munfarida Rizky Mutamimmah Oktaviani Ari Wardhaningrum Pangestu, Wulan Rahma Rina Wijayanti Satrio, Rofid Adi Tria Oktaviasari Wahyu Agus Winarno Whedy Prasetyo Wulan Pangestu Yosefa Sayekti