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All Journal Jurnal Dinamika Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Hearty : Jurnal Kesehatan Masyarakat JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Rechtsregel : Jurnal Ilmu Hukum Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis JURNAL PENELITIAN PERAWAT PROFESIONAL Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Pamulang Law Review Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan International Journal of Community Service AJAD : Jurnal Pengabdian kepada Masyarakat Industrial Research Workshop and National Seminar ASERSI : Jurnal Akuntansi Terapan dan Bisnis VALUE: Journal of Business Studies Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Umat Jurnal Kebidanan : Jurnal Ilmu Kesehatan Budi Mulia BULLET : Jurnal Multidisiplin Ilmu Sinergi International Journal of Law International Journal of Economics, Management and Accounting Bhumiputra: Jurnal Penelitian dan Pengabdian Masyarakat Global eJEBA Journal of Multidisciplinary Academic and Practice Studies
Taufik Kurrohman
Fakultas Ekonomi Dan Bisnis Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Perilaku Investor Saham Individual Dalam Pengambilan Keputusan Investasi: Studi Hermeneutika-Kritis Bayu Aprillianto; Novi Wulandari; Taufik Kurrohman
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2014)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v1i1.567

Abstract

Investment decision making is a complex and vital process in investment. Investment decision was influenced by many factors. Accounting information as one of them, also has theoritically value relevance for investor in investment decision. This study aimed to know and analize the reality or practice of accounting information usage by individual stock investors in Indonesia Stock Exchange (BEI). This study used critic-hermeneutic study approach. Hermeneutic was used for interpretation of text which told by individual stock investors in the interview. There were 8 informant were interviewed in this study, who had different backgrounds i.e brokers, entrepreneurs, and college students. This result showed that accounting information as usefull value for investors, actually didn’t entirely used by individual stock investors, especially for investors who used technical analysis and another non-fundamental analysis in their stock analysis. Investor’s sophistication in acoounting information analysis (naive investor) also influenced the investor, so they didn’t analize accounting information. When accounting information didn’t influence to the investment decision of investor, no-effect hypothesis was applied. Whereas sophisticated investor who had sophistication in accounting information analysis, considered accounting information in their investment decision. When accounting information influenced to the investment decision of investor, mechanistic hypothesis was applied.
Pengaruh Ketepatan Dana, Kecukupan Dana dan Sasaran Penggunaan Dana Bantuan Operasional Sekolah Terhadap Peningkatan Prestasi Belajar Siswa Di Kabupaten Jember Risca Kurniasari Agus Sugiono; Andriana -; Taufik Kurrohman
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2015)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v2i1.1402

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui ketepatan, kecukupan dan sasaran dana Bantuan Operasional Sekolahberpengaruh terhadap Peningkatan Prestasi Belajar Siswa Di SMP Se-Kecamatan Kaliwates, Sumbersari Dan PatrangKabupaten Jember. Penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan datanya adalah kuesioner.Sedangkan untuk metode analisis datanya adalah penelitian ini dilakukan menggunakan analisis statistic deskriptif dan ujikualitas data yang digunakan untuk mengukur kualitas data menggunakan uji reliabilitas dan uji validitas serta penelitimenggunakan uji asumsi klasik. Penelitian ini menggunakan analisis regresi berganda, koefisisen determinasi, uji F dan uji t.Dalam penelitian ini menggunakan 14 sampel SMP se-Kecamatan Kaliwates, Sumbersari dan Patrang. Hasil penelitianmenunjukkan berdasarkan hasil uj regresi , variable ketepatan dana tidak berpengaruh terhadap prestasi belajar murid dengankoefisien 0,287. Pada variable kecukupan dana, hasil uji regresi menunjukkan variable kecukupan dana berpengaruh positifdan signifikan terhadap prestasi belajar murid dengan koefisien 0,209. Sedangkan pada variable sasaran penggunaan danaBOS menunjukkan hasil variable sasaran penggunaan dana berpengaruh positif dan signifikan terhadap prestasi belajarmurid dengan koefisien 0,260.
Akuntabilitas Pengelolaan Dana BOS Di SDN Pringgowirawan 02 Kecamatan Sumberbaru Kabupaten Jember Tahun 2014 Tutus Julantika; Djoko Supatmoko; Taufik Kurrohman
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4491

Abstract

his research aims to know the application of accountability system within the management of Accountability Of School Operational Assistance (BOS) fund and how the responsibility of Accountability Of School Operational Assistance (BOS) fund is used foward Pringgowirawan 02 Elementary school Sumberbaru in 2014 method of collecting data in the research is done through interview with the school principal and the chamberlain of Accountability Of School Operational Assistance (BOS). Besides, the researcher also uses direct observation foward the school area. The goal of this research is the management of Accountability Of School Operational Assistance (BOS) fund which is gained from the total planned and the total used of Accountability of School Operational Assistance (BOS) fund itself. The compatibility of Accountability of School Operational Assistance (BOS) fund used can be seen from the ratio shown. Ratio in this research is the number which is demonstrated the ability of school to use Accountability of School Operational Assistance (BOS) fund based on the planned Accountability of School Operational Assistance (BOS) fund in the earlier semester.
Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ) Dewi Yibta Nariasih; Taufik Kurrohman; Andriana Andriana
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4553

Abstract

This research aims to know the financial statements have been drawn up by the institutions of the mosque especially XYZmosque for later comparison with the PSAK Number 45 and PSAK Number 109 and solved into the financial statements basedon the combination of PSAK Number 45 and PSAK Number 109. The Type of this research is a qualitative descriptive by usingprimary and secondary data collected by using the techniques of observation, interviews, and documentation. In this researchthe author did data analysis by collecting, reduction, and serves data to be drawn a conclusion. The validity of data waschecked using the triangulation method. The results of this research are the financial statements have been prepared by XYZmosque are still not in accordance with the PSAK Number 45 and or PSAK Number 109. Financial report compiled by XYZmosque still in the form of a simple cash book. The combination is done by compiling financial position reports and activityreports based on PSAK Number 45 in which account assets neto was changed to fund balance, asset-run changes report basedon PSAK Number 109, and the cash flow statement and the notes of financial statements based on PSAK Number 45.
Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Studi Kasus SDN Pringgowirawan 02 Jember) Tutus Julantika; Taufik Kurrohman; Djoko Supatmoko
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4564

Abstract

This research has two purposes i.e. to know the application of accountability system within the management of AccountabilityOf School Operational Assistance (BOS) fund and how the responsibility of Accountability Of School Operational Assistance(BOS) fund is used foward Pringgowirawan 02 Elementary school Sumberbaru in 2014 method of collecting data in theresearch is done through interview with the school principal and the chamberlain of Accountability Of School OperationalAssistance (BOS). Besides, the researcher also uses direct observation foward the school area. The goal of this research is themanagement of Accountability Of School Operational Assistance (BOS) fund which is gained from the total planned and thetotal used of Accountability Of School Operational Assistance (BOS) fund itself. The compatibility of Accountability Of SchoolOperational Assistance (BOS) fund used can be seen from the ratio shown. Ratio in this research is the number which isdemonstrated the ability of school to use Accountability Of School Operational Assistance (BOS) fund based on the plannedAccountability Of School Operational Assistance (BOS) fund in the earlier semester.
Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa – Desa Kecamatan Rogojampi Kabupaten Banyuwangi Siti Ainul Wida; Djoko Supatmoko; Taufik Kurrohman
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 2 (2017): e-JEBA Volume 4 Nomor 2 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i2.5356

Abstract

This study focuses on the application of accountability system, which is a form of responsibility over the management of public funds by the Government which was done starting from the planning stages, execution, implementation, and surveillance of the management of village Funds Allocation. This study was conducted because of the amount of the funds allocated for rural development as well as susceptible to fraud resulting from the lack of transparency of reporting to the public, as well as the performance of the implementation Team in the village of accountable reporting accountability that has not been in accordance with the applicable regulations. This study is expected to be beneficial to the Government of Banyuwangi Regency especially Rogojampi Sub-district in an attempt to improve the accountability of the management of the village Funds Allocation. This study was conducted in nine villages in Rogojampi sub-district. The Data collected by direct observation in the villages and with interviews with the parts of County, district monitoring teams, Treasurer of villages, village of Consultative Body Elements, as well as representatives of the villagers. This study shows that in the planning and the execution were in accordance with the applicable pr,ocedures and operations have been conducted in a transparent and accountable. For the surveillance phase is still not going well because of lack of transparency towards the public. As for the implementation phase also has not run properly due to human resources managing team in making the Administration report is still lacking, so the necessary existence of coaching and supervision over local government.Keywords: Accountability, Transparency, Village Fund Allocation.
Analisis Kinerja Keuangan dan Pelayanan dengan Kemandirian Rumah Sakit di RSUD Dr.Abdoer Rahem Situbondo Mentari Candrasari; Taufik Kurrohman; Nining Ika Wahyuni
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.v5i1.7744

Abstract

This study aims to analyze the financial performance and service or the dr. Abdoer Rahem hospital that implement regional public service agency since 2009. This study included a quantitive research with time series method. The data used is secondary data collected through the financial statements and management report hospital. Financial performance is measured by financial ratios of liquidity ratio, solvency ratio, and profitability ratio. Meanwhile, service performance is measured by six indicators, namely: Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), dan Net Date Rate (NDR). The study’s hypotheses were tested using pearson corerelation. The results showed that financial performance is measured by the solvency ratio is statistically proven to correlate strongly with the cost recovery rate and level of independence. Service performance as measured by BTO has a strong correlation with the level of independence.Keywords: financial performance, service performance, cost recovery rate, and level of independence
Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan Fita Fitrianingsih; S. Sudarno; Taufik Kurrohman
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.v5i1.7745

Abstract

This study aimed to examine the effect of taxation knowledge, government services, and sanctions fines against compliance taxpayers in paying property tax rural and urban in pasuruan city. This study uses primary data obtained from the questionnaires data distributed to respondents property taxpayer into the sample. Method of data analysis is multiple linear regression with program data processing uses SPSS version 23. The results showed that the taxation knowledge partially no effect on compliance taxpyers, while government service and sanctions fines partially positive effect on compliance taxpayer in paying property tax in rural and urban. Taxation knowledge, government services and sanctions fines simultaneously or together positive effect on compliance taxpayers. Keywords: compliance taxpayers, taxation knowledge, government services, and sanctions fines
KONSTRUKSI MODEL PENCEGAHAN FRAUD MELALUI RED FLAG BASED SYSTEM DI PEMERINTAH KABUPATEN JEMBER (STUDI KASUS DI INSPEKTORAT KABUPATEN JEMBER): (CONSTRUCTING FRAUD PREVENTION MODEL THROUGH RED FLAG-BASED SYSTEM IN THE JEMBER REGENCY GOVERNMENT (A CASE STUDY OF THE JEMBER REGENCY INSPECTORATE)) Andriana, Andriana; Kurrohman, Taufik; Putra, Hendrawan Santosa; Mulyono, Resha Dwi Ayu Pangesti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52761

Abstract

This research aims to present a system that can prevent fraud in the form of compliance and internal control within the Jember Regency Government through a red flag-based system. The study uses a qualitative case study method. The Inspectorate currently requires indicators to prevent the occurrence of fraud. The techniques employed to collect data include observation, interviews, and documentation. The results indicate that all Regional Device Organizations (OPD) in Jember Regency analyze various risks. These risks will be further analyzed for their root causes and the impacts they may generate. Based on the risk map that has been created, there are a total of 412 risks identified across 72 Regional Device Organizations (OPD) in Jember Regency. The focus of the risks with potential fraud in this study lies within the category related to finance (finance risk). Specifically, there are 33 financial-related risks identified across all Regional Device Organizations (OPD) in Jember Regency.
Co-Authors Afif Ramadhan, Afif Agus Freddy Maradonna Agus Freddy Maradonna, Agus Freddy AGUS PURWANTO Alfi Arif Alfi Arif Ana Sapitri Andriana , Andriana Andriana - Andriana . Andriana Andriana Angki A. Rachmat Bambang Wiyono Bayu Aprillianto Berlina Yudha Pratiwi, Berlina Yudha Bheta Sari Dewi Catur Budi Susilo, Catur Budi Deri Kusmadeni Dewi Ayu P Dewi Yibta Nariasih Dini Eka Permatasari Djoko Supatmoko Dwi Ayu Pangesti M, Resha Edi, Mohammad Efik Yusdiansyah Elvi Sunarsih Fadilah, Maudy Arysta Farida Wahyu Ningtyias, Farida Wahyu Febri Arifiyanto, Dwi Fita Fitrianingsih Gibran Al-Hady Raksajaya Ginting, James Davidta Hendrawan Santosa Putra Heri Widiantoro Indriatmiko, Pungki Jamhari Jamhari Jonimar, Jonimar Kartika ., Kartika Kartika Kartika Kartika Kartika Kartono Khoirun Nisa, Ismi Legiran Legiran Maharani, Husnunnida Mahendrati Dwiharja, Laksmi Maria Septiana Mentari Candrasari Mihalda, Ze Refaldi Moh. Mashudi Arif Moh. Mashudi Arif, Moh. Mashudi MS, Dewi Sartika Mulyono, Resha Dwi Ayu Pangesti Munfarida Rizky Mutamimmah Mustagis, Lailatul Fitriah Giyasul Nabiqa, Shalma Nining Ika Wahyuni Novi Wulandari Novi Wulandari Nurlita, Sindi Oksidelfa Yanto Oktaviani, Siska Aprilia Pangesti Mulyono, Resha Dwi Ayu Pramesti Widyayanti Puspitasari, Puteri Rahma Safitri Rahmadhani, Tika Rendita Dwibarto Rico Januar Sitorus Risca Kurniasari Agus Sugiono Rofi Nur Ariffadia Rohmat , Rohmat Safitri, Syifa Samuel Soewita Santosa Putra, Hendrawan Sanusi Sanusi Sardo Afrizal Hasugian Sella Triamami Setyawati, Dewi Siddiq Mirza, Amirul Siswanto , Siswanto Siti Ainul Wida Sofwan, Edi Sudarno Sudarno Suwarno, Ernawati Syarah Widia Islamiati Rustawa Theresia Susetyarsi Toto Tohir Tri Candra Setiawati Tutus Julantika Tutus Julantika Wasito Wasito WULAN PURNAMASARI, WULAN Wulandari, Fenny Yuhemy Zurizah Yunindyawati Yunindyawati