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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 ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indonesian Journal of Accounting and Governance eJEBA
Alwan Sri Kustono
Universitas Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MODEL UNIFIED THEORY OF ACCEPTANCE USE OF TECHNOLOGY DI PERKULIAHAN DARING Anggun Ayu Wangi; Alwan Sri Kustono; Rochman Effendi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i2.35466

Abstract

This study aims to analyze the effectiveness of online lectures for accounting students at Jember University by utilizing a technology acceptance model called the Unified Theory of Acceptance Use of Technology (UTAUT) model. This study uses primary data obtained directly from the respondents. The data collection process was carried out by distributing questionnaires online via google form. The sampling technique in this study used a random sampling method. We determine the number of samples using the Slovin formula. We used SPSS software version 25 and AMOS version 21 to process the data questionnaire. The results of the analysis in the study showed that there was a significant positive relationship between performance expectations and students' behavioral intentions when studying boldly. This is inversely proportional to the results between business expectations and behavioral intentions which do not have a significant positive result. Social influence has a significant positive effect on behavioral intentions when learning. The condition of the facility has no positive effect on behavioral intentions. Intention to behave positively towards using behavior. Furthermore, using behavior has a positive effect on the GPA. These results indicate that the online course for accounting students at the University of Jember is running effectively.Keywords: Effectiveness, Online Lecture, UTAUT ABSTRAKPenelitian ini bertujuan untuk menganalisis efektivitas perkuliahan daring bagi mahasiswa Akuntansi Universitas Jember dengan memanfaatkan sebuah model penerimaan teknologi yang bernama model Unified Theory of Acceptance Use of Technology (UTAUT). Penelitian ini menggunakan data primer yang didapat secara langsung dari responden. Proses pengambilan data dilakukan dengan penyebaran kuesioner secara online melalui google form. Teknik pengambilan sampel dalam penelitian ini menggunakan metode pemilihan sampel secara acak (randomly sampling method). Penentuan banyaknya jumlah sampel menggunakan rumus Slovin. Pengolahan data kuesioner dalam penelitian ini menggunakan software SPSS versi 25 dan AMOS versi 21. Hasil analisis pada penelitian menunjukkan bahwa terdapat hubungan positif signifikan antara ekspektasi kinerja dengan niat berperilaku mahasiswa pada saat perkuliahan daring. Hal ini berbanding terbalik dengan hasil antara ekspektasi usaha dengan niat berperilaku yang tidak memiliki hasil secara positif signifikan. Pengaruh sosial berpengaruh positif signifikan terhadap niat berperilaku pada saat perkuliahan daring. Kondisi fasilitas tidak berpengaruh secara positif terhadap niat berperilaku. Niat berperilaku berpengaruh secara positif terhadap perilaku menggunakan. Selanjutnya yaitu perilaku menggunakan berpengaruh secara positif terhadap Indeks Prestasi. Hasil ini menunjukkan bahwa kuliah daring bagi mahasiswa Akuntansi Universitas Jember berjalan efektif.Kata Kunci: Efektivitas, Perkuliahan Daring, UTAUT
Fenomena Komplain Nasabah PAYDI PT Axa Mandiri Financial Services terhadap Kinerja Perusahaan (Studi Kasus pada PT AMFS Jember Area) Fitria Tidarina; Siti Maria Wardayati; Alwan Sri Kustono
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4280

Abstract

This study aims to explore the complaint phenomenon from Axa Mandiri Finansial Services customer in the Jember area. This is a qualitative research with a case study approach. The research took place at the Mandiri Jember area form 2020 to 2021. Choosing field research to understand study in-depth situations . The researcher observes, records, interview, explores sources that are closely related to the events that occurred at that time. The result of this study that complaints have an impact on customer’s buying interest ad FA’s convidence to sell insurance products. RBC helps FA to assure customer that the company in the good condition. The Resechers found indication of fraud in several customer complaints cases. Finally, the implementation of EDS has proven to be affective in reducing the number of fraud and avoiding complaints in the future. FA need a condusive environment to get positive vibes to improve theirs performance. Their good performance help company to increase its solvency.
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
Beware of the existence of a big bath with asset impairment after pandemic covid-19! Kustono, Alwan Sri; Agustini, Aisa Tri; Dermawan, Scherrgyo Agung Rhyo
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2243

Abstract

This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firm-year observations from 33 mining companies listed on the Indonesia Stock Exchange during the 2012 to 2018 period. Logistic regression has been used to analyze a big bath accounting on assets impairment. The results provide evidence that companies that tend to do a big bath accounting will recognize a loss of asset value. A big bath accounting is done because managers assume that investors will respond when the company suffered large losses or small losses. The manager acknowledges the costs of future periods and current period losses when unfortunate unavoidable circumstances in the current period. It will consequently make a profit higher than expected in the next year. In the next period, the company’s performance will look better so that managers can maximize utility in the form of compensation for the targets that have been achieved.
THE THEORETICAL CONSTRUCTION OF INCOME SMOOTHING MEASUREMENT Kustono, Alwan Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.19

Abstract

The income smoothing is a dimension of the accounts manipulation theme that has been at- tracting a great attention in the accounting literature. A goal of manipulation widely as- cribed to managers is the desire to smooth. Reported income, Income smoothing reflects re- ducing the possible income fluctuations so as to make it as stable as possible throughout the ism.  Almost  of  income  smoothing  research  in  Indonesia  used  Eckel’s  index  to  clasify smoother non smoother firms. Empirical evidences have provided support for the existence of an income smoothing behavior. The studies showed inconsistent about factors determining this smoothing. The purpose of the present investigation is twofold. First, we seek to deter- mine if Eckel index is a reliable instrument to measure income smoothing behavior. Second, we pretend to identify the new instrument to measure incidence of income smoothing. Our research sample comprises manufacturing companies listed on the Indonesia Stock Ex- change, over period of 1999-2008. This study confirms Eckel’s index is not reliability instru- ment. The new proposed index quantifies the incidence of income smoothing without depend on n periods. The results imply that researchers should re-examine the conclusion of previ- ous studies, particularly that determinant, factors and effect of income smoothing practices.
Determinants of the Use of E-Wallet for Transaction Payment among College Students Kustono, Alwan Sri; Nanggala, Ardhya Yudistira Adi; Mas’ud, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

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.
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 Hendrarto Widodo 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 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 Wardayati Siwi, Ninit Dyah Pramarta Wahyu Agus Winarno Whedy Prasetiyo Whedy Prasetyo Widianingrum, Desika Widodo, Hendrarto Wulan Pangestu Yosefa Sayekti