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All Journal Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Media Riset Akuntansi EL-MUHASABA Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Manajemen Teori dan Terapan Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Muhammadiyah International Journal of Economics and Business Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Indonesian Journal of Accounting and Governance JIAI (Jurnal Ilmiah Akuntansi Indonesia) The Indonesian Journal of Accounting Research juremi: jurnal riset ekonomi Wiga : Jurnal Penelitian Ilmu Ekonomi ACE : Accounting Research Journal Journal of Social Research ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indonesian Journal of Accounting and Governance eJEBA
Alwan Sri Kustono
Universitas Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Akuntabilitas Pengelolaan Alokasi Dana Desa Di Desa Ledokombo Kecamatan Ledokombo Kabupaten Jember Tahun 2015 Alwan Sri Kustono; Putri Purnamasari; Djoko Supatmoko
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.v4i2.5355

Abstract

The autonomy implementation for the village will be the village government is power to administer, regulate and to conduct their own household based on the principle of transparency (openness) and accountability (responsibility). The accountability includes planning, action, administration, reporting and responsibility. Each stage of the management process has rules that must be understood and implemented in a settled period of time. But there are new problems when the village accountability is required to be managed in a transparent, accountable and participatory way, the execution somehow does not coincide with the village functionaries and dwellers' preparedness in implementing the process. The unpreparedness is caused by the limited capacity and quality of the human resources in managing the Village Fund Allocation. This study was conducted by using descriptive analysis along with qualitative approach to determine the accountability in the management of the Village Fund Allocation in Ledokombo village, and the factors that can inhibit and support the management process. In addition, the data collection method that was applied was triangulation technique with interview, observation and documentation. The results of this study showed that the planning, implementation, reporting, and accountability had been implemented well although there were still some procedures that had not been apt in terms of time allocation in the implementation process such as some issues in writing accountability documents and overdue delivering system.Keywords: Accountability,Village Fund Allocation,Financial Management village.
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
Rekonstruksi Sistem Informasi Akuntansi Pada PT. NURTIWI Beni Nurochman; Nining Ika Wahyuni; 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.v6i2.11148

Abstract

PT NURTIWI is a manufacturing company engaged in the field of furniture that is growing using the accounting information system based Zahir Accounting application, to facilitate the company in decision making. So the author's goal is to analyze and design the information system by making supporting data in the process of input data into accounting information system based Zahir application in the form of Microsoft Excel in order to facilitate the director or employees of the company in making decisions to determine company policy to be taken. In his research the authors used a qualitative approach with descriptive research design, focusing on the systematic explanation of the facts obtained when the research was conducted. The result of SIA analysis applied by PT NURTIWI still has weakness especially in purchasing and supply part, delay in recording of supplier's debt card, and repayment of trade payable, stock card, general journal no grouping of production cost between raw material cost, factory overhead cost and direct labor cost insert per item code. The lack of manpower within the company raises the Administration and Finance in the company’s administrative process to experience delays. Keywords: Decision Making, Reconstruction, Accounting Information Systems, Zahir Accounting
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
Co-Authors Agnes Sindhy Pikatan Aisa Tri Agustini Anggun Ayu Wangi Ardhya Yudistira Adi Nanggala Beni Nurochman Bryan Chandra Varisa Cahyaningati, Retno Cintia Wulandari Dermawan, Scherrgyo Agung Rhyo Djoko Supatmoko Fitria Tidarina Gardina Aulin Nuha Guillerma Giusti Hosnol Khotimah Ika Barokah Suryaningsih Ilmi, Mainatul Imam Mas'ud Imanita Septian Rusdianti Izzatika, Devi Nur Jehan Masagung Lasado Jehan Masagung Lasado, Jehan Masagung Khotimah, Hosnol Kusuma Sari, Evelin Dwi Leonita Catherine Wijaya Lifatin Sakdiyah Luh Putu Ratna Sundari Martiana, Nina Mas’ud, Imam Maulana, Drajad Surya Muhammad Ghozi Falih Afifi Falih Muhammad Miqdad Munfarida Rizky Mutamimmah Nina Martiana Nining Ika Wahyuni Norita Citra Yuliarti, Norita Citra Novi Puspitasari Nuha, Gardina Aulin Oktaviani Ari Wardhaningrum Pangestu, Wulan Prasetiyo, Whedy Putri Purnamasari Radhiatul Nurul Jannah Rendy Mirwan Aspirandi Ria Meilan Ririn Irmadariyani Rochman Effendi Rustianawati, Mutimmah Scherrgyo Agung Rhyo Dermawan Siti Maria Wardayanti, Siti Maria Siti Maria Wardayati Siwi, Ninit Dyah Pramarta Wahyu Agus Winarno Wasito Wasito Whedy Prasetyo Widianingrum, Desika Widodo, Hendrarto Wulan Pangestu Yosefa Sayekti