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All Journal Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Monex: Journal of Accounting Research Jati: Jurnal Akuntansi Terapan Indonesia International Journal of Social Science and Business DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Management - Small and Medium Enterprises (SME's) juremi: jurnal riset ekonomi Jurnal Multidisiplin West Science National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Jurnal Abdimas Independen Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Rendy Mirwan Aspirandi
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Using Accounting Information Systems and ECommerce on Entrepreneurial Decision Making : (Case Study of Accounting Students throughout Jember Regency) Nindi Kumala Dewi; Rendy Mirwan Aspirandi; Ibna Kamelia Fiel Afroh
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.701

Abstract

This research was conducted with the aim of testing the influence of Accounting Information Systems and E-Commerce on entrepreneurial decision making among accounting students throughout Jember Regency. The population in this research is active Bachelor of Accounting students who have taken courses in accounting information systems and entrepreneurship, specifically for the class of 2020, at Muhammadiyah University Jember, Jember University, Kiai Haji Achmad Siddiq State Islamic University Jember, and Mandala Institute of Technology and Science Jember. The total population is 424 students. The sample selection technique uses Slovin's formula, with a sample size of 80 students in four universities. Data collection used primary data through distributing questionnaires online which obtained data from each university with the number of Muhammadiyah University Jember 13 students, University of Jember 25 students, UIN KHAS Jember 30 students, and ITS Mandala Jember 12 students. This research method uses quantitative methods with data testing carried out using SPSS version 27. The results of this research show that the accounting information system has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency and e-commerce has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency.
Determinants of The Need for SAK EMKM for EMKM (Empirical Study on EMKM In Jember District) Faradina Dwi Oktaviyanti; Moh. Halim; Rendy Mirwan Aspirandi
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.544

Abstract

Micro, Small and Medium Entities (EMKM) are productive business opportunities owned by individuals or individual business entities that meet the criteria of micro businesses regulated by law. The purpose of this research is to implement and analyze the factors of SAK EMKM needs for EMKM in Jember Regency. The data used in this study are primary data sourced from questionnaires given to EMKM owners in Jember Regency. The results showed that simultaneously the independent variables consisting of owner education, IT understanding, qualitative characteristics of financial statements, SAK EMKM socialization, and business scale had a significant effect on the dependent variable, namely the perceived need for SAK EMKM in Jember Regency. Partially, owner education, IT understanding, qualitative characteristics of financial statements, SAK EMKM socialization, and business scale have a positive effect on the perception of SAK EMKM in Jember Regency.
Aplikasi Akuntansi Zahir Accounting 5.1 untuk Pengolahan Data Keuangan pada UD Barokah Material Lumajang Aldi Noviansyah; Diyah Probowulan; Rendy Mirwan Aspirandi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1: Juli-Desember 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i1.2357

Abstract

Peran akuntansi sangat penting untuk pengelolaan data keuangan dalam perusahaan, dimana dalam suatu perusahaan pastinya membutuhkan hasil dari pengelolaan data keuangan yaitu laporan keuangan. Penggunaan Zahir Accounting Versi 5.1 dapat menjadi pilihan sebagai alat bantu pencatatan dan pengelolaan data transaksi pada UD Barakoh Material Lumajang serta mampu mengurangi kesalahan-kesalahan dalam proses pencatatannya. Pengimplementasian aplikasi Zahir Accounting versi 5.1 dapat membantu dalam memenuhi kebutuhan informasi yang akurat, serta lebih efektif dan efisien. Pengimplementasian aplikasi Zahir Accounting versi 5.1 mempermudah dalam pencarian sebuah data serta untuk keamanan data lebih terjamin. Pengimplementasian aplikasi Zahir Accounting versi 5.1 lebih efisien dalam proses pembuatan laporan keuangan yang dibutuhkan UD Barakoh Material Lumajang.
Rekonstruksi Laporan Keuangan Berstandar SAK EMKM CV. Superindo Abadi Jember Tuti Amalia; Diyah Probowulan; Rendy Mirwan Aspirandi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1: Desember 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i1.1081

Abstract

Micro, Small and Medium Enterprises (UMKM) are a form of business established by individuals or groups that are seen from the scale of home businesses and small businesses. Every business is expected to have financial reports to analyze financial performance, Financial Accounting Standards for EMKM namely, SAK EMKM. This study aims to reconstruct the financial statements and analyze the financial statements of CV. Superindo Abadi Jember is in accordance or not in accordance with SAK EMKM standards. The type of research used in this research is descriptive qualitative with a case study approach. The results of this study indicate that CV Superindo Abadi Jember is not ready to implement financial reports in accordance with the applicable SAK EMKM standards, while there are deficiencies in HR (Human Resources) who are unable to understand the preparation of financial reports that have been set in SAK EMKM. The researcher hopes that by preparing financial reports that are in accordance with standards both manually and computerized for CV Superindo Abadi Jember can be used as an example of making financial reports in the following year and can understand how important financial reports are which can later be applied for the next business continuity.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Dalam Pengambilan Sertifikasi Akuntansi (Studi Empiris Pada Mahasiswa Akuntansi di Perguruan Tinggi Kabupaten Jember) Hayati Muyassaroh; Rendy Aspirandi; Achmad Zulkarnnaeni
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2610

Abstract

Kebutuhan akan akuntan profesional bersertifikat terus meningkat seiring dengan perkembangan ekonomi dan tuntutan pasar kerja yang semakin kompetitif. Namun, masih banyak mahasiswa akuntansi yang belum tertarik untuk mengikuti sertifikasi akuntansi. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, persepsi, dan tingkat pemahaman terhadap minat mahasiswa akuntansi dalam mengambil sertifikasi akuntansi. Penelitian dilakukan menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh dari 63 mahasiswa akuntansi di perguruan tinggi Kabupaten Jember melalui kuesioner berskala Likert. Analisis dilakukan menggunakan regresi linier berganda setelah data melalui uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa motivasi, berpengaruh signifikan terhadap Minat Mahasiswa untuk mengikuti Sertifikasi Akuntansi Profesional. Sedangkan persepsi, dan tingkat pemahaman tidak memberikan pengaruh yang signifikan terhadap Minat Mahasiswa dalam mengikuti Sertifikasi Akuntansi Profesional. Temuan ini menunjukkan bahwa meskipun mahasiswa memiliki pandangan dan pemahaman terhadap sertifikasi, faktor penentu utama minat mereka adalah tingkat motivasi yang dimiliki. Penelitian ini memberikan implikasi bagi institusi pendidikan untuk lebih menekankan pendekatan yang membangun motivasi mahasiswa dalam pengembangan karier melalui sertifikasi profesional.
Peran Etika Auditor Sebagai Variabel Moderasi Terhadap Faktor-Faktor yang Mempengaruhi Kualitas Audit Satuan Pengawas Internal Nely Puspitasari; Rendy Aspirandi; Ari Nastiti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2804

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi dan objektivitas terhadap kualitas audit dengan etika auditor sebagai variabel moderasi. Metode yang digunakan adalah deskriptif kuantitatif, dengan pengumpulan data dilakukan melalui kuesioner. Subjek penelitian adalah anggota Satuan Pengawas Internal (SPI) yang ditugaskan ke Perguruan Tinggi Negeri (PTN) dan Perguruan Tinggi Swasta (PTS) di Kabupaten Jember. Pemilihan sampel menggunakan teknik sampling jenuh. Data dianalisis menggunakan regresi linier berganda dan analisis regresi moderasi (MRA) dengan bantuan perangkat lunak SPSS versi 25. Hasilnya menunjukkan bahwa kompetensi dan objektivitas memiliki pengaruh signifikan terhadap kualitas audit. Selain itu, etika auditor terbukti memperkuat hubungan antara kompetensi dan kualitas audit, serta antara objektivitas dan kualitas audit.
Co-Authors Achmad Hasan Hafidzi Achmad Zulkarnnaeni Afroh, Ibna Kamilia Fiel Ahmad Iqbal Maulana Akbar Maulana Aldi Noviansyah Aldi Putra Fajariyanto Alwan Sri Kustono Ari Nastiti Bambang Eka Dwi Cahyono Bayu Wijayantini, Bayu Bryan Chandra Varisa Dimas Dwi Oktavian Dimas Dwi Oktavian DWI CAHYONO Erika Puspita Sari Evita Yuningtyas Fadilah Fahmil Tri Saputra Faradina Dwi Oktaviyanti Gustina Ronalin Hayati Muyassaroh Ikmalus Sholihin Inayatul Qutsiyah Iqbal Afif Amrullah Istiqomah Al Qoidah Ivandra Argya Putra Iwan Bagus Zulfikri Leni Siti Rukmana Deffi Moh. Firman Ardiansyah Moh. Halim Muhammad Azis Raehan Muhammad Rofiq Hidayah Nely Puspitasari Nindi Kumala Dewi Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Nur Holifah Probowulan, Diyah Putu Dhika Yahya Lajaba Ramadhana Ramadhana Riif Maftahah Riski Wahyudi Riyanto Setiawan Riyanto Setiawan Suharsono Rizky Vernita Dwi Aprilyani Seno Sumowo Susbiyani, Arik Tuti Amalia Vika Rofiani Wahyu Eko Setianingsih Wulan Nur Indahsari Yulinartati Yulinartati