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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar di PROPER dan BEI Periode 2008-2010) ]]>
<![CDATA[Effendi, Rochman]]>;
<![CDATA[Sayekti, Yosefa]]>;
<![CDATA[Wijayanti, Rahma Rina]]>
<![CDATA[ JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[This research was aimed to obtain empirical evidence about factors influencing environmental responsibility disclosure in the company`s annual report. The factors used in this research were profitability, company size, government regulation, corporate status, and industry sector. The measurement of the level environmental liability disclosure was based on the GRI (2006). The type of this research was quantitative and used secondary data based on companies` annual reports of the listed companies in PROPER and Indonesia Stock Exchange during period 2008 - 2010. The results of this research indicated that the company size variable was statistically significant and positively influential on the rate of environmental responsibility disclosure, while corporate status of non PMA (BUMN and PMDN) and industry sector which had the highest environmental compliance according to PROPER were statistically significant on the rate of environmental responsibility disclosure. However, profitability and government regulation did not affect significantly to the rate of environmental responsibility disclosure.
Keywords: GRI, environmental responsibility disclosure, profitability, company size, government regulation, corporate status, and industry sector]]>
<![CDATA[MEASUREMENT OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE IN INDONESIA ]]>
<![CDATA[REDIYANTO PUTRA]]>;
<![CDATA[RAHMA RINA WIJAYANTI]]>;
<![CDATA[ORYZA ARDHIARISCA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v22i1.619
<![CDATA[This study aims to determine the financial performance of all local governments in Indonesia. This study uses financial data from all the districts/cities and provinces in Indonesia from 2013 to 2015. The data collection techniques used in this study is documentation. This research used descriptive and quantitative analysis methods. The results of the study show that the government's financial performance in Indonesia has been effective but inefficient. This is evident from the ratio of the financial effectiveness ratio of local governments in Indonesia in 2013-2015 in the range of 102-121%, but the ratio of financial efficiency of local governments in Indonesia in 2013 to 2015 was in the range of 99% -104%. Financial performance that is not optimal from this local government is because during 2013-2015 the contribution of taxes and regional retribution on Regional Original Income was low so that in the end it caused the level of income received by the regional government to be not too large]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar di PROPER dan BEI Periode 2008-2010) ]]>
<![CDATA[Rochman Effendi]]>;
<![CDATA[Yosefa Sayekti]]>;
<![CDATA[Rahma Rina Wijayanti]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 11 No 2 (2012) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[This research was aimed to obtain empirical evidence about factors influencing environmental responsibility disclosure in the company`s annual report. The factors used in this research were profitability, company size, government regulation, corporate status, and industry sector. The measurement of the level environmental liability disclosure was based on the GRI (2006). The type of this research was quantitative and used secondary data based on companies` annual reports of the listed companies in PROPER and Indonesia Stock Exchange during period 2008 - 2010. The results of this research indicated that the company size variable was statistically significant and positively influential on the rate of environmental responsibility disclosure, while corporate status of non PMA (BUMN and PMDN) and industry sector which had the highest environmental compliance according to PROPER were statistically significant on the rate of environmental responsibility disclosure. However, profitability and government regulation did not affect significantly to the rate of environmental responsibility disclosure. Keywords: GRI, environmental responsibility disclosure, profitability, company size, government regulation, corporate status, and industry sector]]>
<![CDATA[Evaluasi Kepuasan Pengguna M-Payment sebagai Alat Pembayaran Online di Indonesia ]]>
<![CDATA[Rahma Rina Wijayanti]]>;
<![CDATA[Oryza Ardiarisca]]>;
<![CDATA[Rediyanto Putra]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v6i1.2793
<![CDATA[Mobile Payment (M-Payment) is currently widely used in Indonesia to make payment transactions online. This is because the number of internet users in Indonesia is getting bigger. This article aims to test the level of satisfaction of users of m-payment applications in Indonesia. This study uses primary data in the form of a questionnaire distributed to respondents. The selection of respondents was carried out using the method accidental sampling. Analysis of the research data was carried out using the Fishbein, IPA, and CSI methods. The attributes used to measure the level of satisfaction of m-payment users are attractiveness, ease of use, efficiency, security, stimulation, usefulness. The results of this study indicate that the m-payment application users are very satisfied with the performance of the m-payment application used. The results also show that there are 2 (two) attributes that have good performance in the view of m-payment application users, namely efficiency and ease of use which, according to user ratings, have performance that exceeds user expectations. The users consider that the usefulness of m-payment application used still has a performance below expectations. Thus, the provider of the m-payment application is supposed to improve the quality of the existing m-payment application.]]>
<![CDATA[Studi Perbandingan Nilai Ekonomi Kopi Arabika dan Robusta dalam Bisnis Mikro ]]>
<![CDATA[Oryza Ardhiarisca]]>;
<![CDATA[Rediyanto]]>;
<![CDATA[Rahma Rina Wijayanti]]>
<![CDATA[ Jurnal Ilmiah Inovasi Vol 22 No 1 (2022): April ]]>
Publisher : <![CDATA[Politeknik Negeri Jember ]]>
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DOI: 10.25047/jii.v22i1.3108
<![CDATA[Tujuan dari penelitian ini adalah untuk membandingkan tingkat nilai ekonomi yang dimiliki oleh kopi arabika dan kopi robusta. Penelitian ini dilakukan pada usaha mikro, kecil dan menengah di Jember, Indonesia yaitu kelompok tani kopi Sumber Kembang. Penelitian ini menggunakan metode deskriptif komparatif yang didasarkan pada perhitungan nilai produktivitas, keuntungan, dan tingkat efisiensi biaya untuk menjawab pertanyaan penelitian. Hasil penelitian ini menunjukkan bahwa kopi arabika merupakan tanaman kopi yang membutuhkan biaya yang lebih tinggi untuk dapat menghasilkan suatu produk jika dibandingkan dengan kopi robusta. Namun, tanaman kopi arabika merupakan tanaman yang lebih menguntungkan dibandingkan dengan kopi robusta. Hal ini dikarenakan tingkat harga jual yang jauh lebih tinggi dari kopi Robusta. Dengan demikian, nilai ekonomi kopi arabika dapat disimpulkan lebih tinggi dari kopi robusta.]]>
<![CDATA[Penerapan dan Pelatihan E-Commerce Pada Usaha Bengkel Mitra Karya Sitra Jember ]]>
<![CDATA[Rahma Rina Wijayanti]]>;
<![CDATA[Oryza Ardhiarisca]]>;
<![CDATA[Sumadi Sumadi]]>;
<![CDATA[Rediyanto Putra]]>
<![CDATA[ J-Dinamika : Jurnal Pengabdian Masyarakat Vol 5 No 2 (2020): Desember ]]>
Publisher : <![CDATA[Politeknik Negeri Jember ]]>
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DOI: 10.25047/j-dinamika.v5i2.1675
<![CDATA[Pengabdian kepada masyarakat yang akan dilakukan pada usaha Bengkel Mitra Karya Satria Jember dengan tujuan untuk meningkatkan daya saing. Pengabdian ini menggunakan skema Program Kemitraan Masyarakat (PKM). Masalah yang dihadapi oleh usaha bengkel ini adalah terdiri dari dua yaitu masalah kendala terkait kegiatan promosi yang masih sederhana. Solusi yang diberikan pada pengabdian ini melakukan pembuatan media pemasaran online untuk memperluas jangkauan promosi. Target yang ingin dicapai dari pengabdian ini adalah usaha bengkel Mitra Karya Satria Jember dapat memiliki peningkatan daya saing yang lebih baik, sehingga mampu menciptakan kesejahteraan yang lebih tinggi. Luaran dari pengabdian masyarakat adalah: satu produk blog pemasaran, satu artikel ilmiah yang dipublikasikan melalui jurnal nasional ber ISSN, dokumentasi video kegiatan, dan peningkatan keberdayaan mitra sesuai permaslahan yang dihadapi.]]>
<![CDATA[Peningkatan Kualitas Teknologi Produksi Dan Tata Kelola Usaha Pada Usaha Apem Selong dan Putu Dahlok Jember ]]>
<![CDATA[Sumadi]]>;
<![CDATA[Oryza Ardhiarisca]]>;
<![CDATA[Rahma Rina Wijayanti]]>;
<![CDATA[Rediyanto Putra]]>
<![CDATA[ J-Dinamika : Jurnal Pengabdian Masyarakat Vol 6 No 1 (2021): June ]]>
Publisher : <![CDATA[Politeknik Negeri Jember ]]>
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DOI: 10.25047/j-dinamika.v6i1.2351
<![CDATA[Program pengabdian ini akan dilakukan pada usaha Apem Selong & Putu Dahlok Jember. Usaha ini terletak di Jl. Fatahilah, Tembaan, Kepatihan, Kec. Kaliwates, Kabupaten Jember Provinsi Jawa Timur. Kegiatan PKM ini dilakukan dengan tujuan untuk meningkatkan perkembangan dari usaha Apem Selong dan putu Dahlok Jember dari segi tempat usaha, peralatan, pemasaran, kebersihan dan produk. Dengan demikian, usaha Apem Selong dan Putu Dahlok ini bisa lebih optimal dalam memperoleh keuntungan. Perbaikan peralatan dilakukan dengan menambah atau memperbarui peralatan yang sebelumnya dimiliki oleh mitra. Dengan demikian, perbaikan peralatan perlu dilakukan agar usaha mitra lebih efisien dan efektivitas dalam menghasilkan produk, sehingga keuntungan yang diperoleh menjadi lebih optimal. Perbaikan peralatan ini akan sepenuhnya melibatkan mitra dalam hal penentuan spesifikasi alat yang akan digunakan. Hal ini dikarenakan mitra merupakan pihak yang mengetahui sepesifikasi seperti apa yang harus ada dalam alat yang akan digunakan. Adapun alat yang dibutuhkan oleh usaha apem selong dan putu Dahlok adalah kompor dengan ukuran dan tekanan api yang lebih besar dan panci putu dengan ukuran yang lebih besar dan berbahan stainless steel. Berdasarkan perhitungan biaya produksi yang telah dilakukan maka diketahui bahwa usaha Apem Selong dan Putu Dahlok mendapatkan keuntungan sebesar Rp189.100,- per hari jika seluruh produknya terjual]]>
<![CDATA[Penerapan E-Commerce pada Kelompok Tani Rukun Makmur di Masa Pandemi ]]>
<![CDATA[Oryza Ardhiarisca]]>;
<![CDATA[Rahma Rina Wijayanti]]>;
<![CDATA[Sumadi]]>;
<![CDATA[Rediyanto]]>
<![CDATA[ J-Dinamika : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2021): December ]]>
Publisher : <![CDATA[Politeknik Negeri Jember ]]>
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DOI: 10.25047/j-dinamika.v6i2.2811
<![CDATA[Pengabdian masyarakat ini telah dilaksankan pada Kelompok Tani Rukun Makmur. Kegiatan pengabdian ini bertujuan untuk meningkatkan daya saing produk serta meningkatkan fasilitas kebersihan. Masalah yang dihadapi oleh Kelompok Tani Rukun Makmur ini adalah pemasaran masih dilakukan dengan tradisonal sehingga jangkauan pemasaran rendah dan belum adanya tempat cuci tangan untuk para pekerja. Terdapat dua solusi yang akan diberikan kepada Kelompok Tani Rukun Makmur yaitu dengan membuatkan media pemasaran secara online yang bertujuan untuk memperluas jangkauan promosi. Tahapan selanjutnya adalah memberikan pelatihan terkait pengelolaan media tersebut. Solusi berikutnya adalah memberikan fasilitas untuk mencuci tangan sehingga dapat menjaga kebersihan diri dan lingkungan. Adapun target dari kegiatan pengabdian ini adalah kelompok Tani Rukun Makmur dapat meningkatkan daya saing terutama di bidang pemasaran sehingga dapat meningkatkan pula kesejahteraan kelompok. Adapaun luaran dari kegiatan pengabdian ini adalah satu blog pemasaran dan media pemasaran, satu artikel ilmiah yang dipublikasikan pada jurnal J-Dinamika, artikel yang dipublikasikan di media massa online, video kegiatan, dan juga peningkatan keberdayaan Kelompok Tani Rukun Makmur sesuai dengan permasalahan yang dihadapi.]]>
<![CDATA[Pendampingan Akuntansi dan Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Gapoktan Lestari ]]>
<![CDATA[Avisenna Harkat]]>;
<![CDATA[Arisona Ahmad]]>;
<![CDATA[Oryza Ardhiarisca]]>;
<![CDATA[Dessy Putri Andini]]>;
<![CDATA[Rahma Rina Wijayanti]]>
<![CDATA[ Journal of Community Development Vol. 3 No. 1 (2022): August ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/comdev.v3i1.64
<![CDATA[This community service activity aims to assist farmer groups who are members of the Lestari Gapoktan in preparing financial information. Knowledge and skills in compiling financial information require an understanding of accounting. The resulting output target is the acquisition of accounting knowledge and skills to collect financial information, both manually and computerized. The next target is the use of financial information to calculate MSME taxes by PP RI No.23 of 2018 and the interests of applying for credit to financial institutions, photos of activities, one article in electronic mass media. The implementation method of this service is carried out by capturing the needs of Gapoktan Lestari as MSMEs in terms of financial administration in the form of discussion and question and answer activities. Furthermore, following up the conditions obtained by carrying out accounting bookkeeping assistance in training. The results of this service activity are the delivery of accounting knowledge; simple bookkeeping excels soft program files, publications in mass media, and activity photo files.]]>
<![CDATA[Islamic Values in the Annual Reports of the Shariah Bank to Create a Sharia Value-Added ]]>
<![CDATA[Rediyanto Putra]]>;
<![CDATA[Rahma Rina Wijayanti]]>
<![CDATA[ Journal of Accounting and Investment Vol 21, No 1: January 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2101139
<![CDATA[Research Aims: This study aims to examine, understand, and prove the embodiment of Islamic values in the annual report of Sharia Banks. The results of this study are expected to provide information or data to all parties regarding the layout and Islamic values in the Sharia Banks' annual report, which can be a form of a real differentiator between Sharia Banks and conventional banks if viewed in terms of the content of the annual report.Design/Methodology/Approach: The interpretive method in this study is suitable for research purposes that are not intended to perform hypothesis testing but to do an interpretation of research data. The interpretive method used in this research is to analyze the data by using semiotic analysis. Differential semiotic analysis is an analysis of data that focuses on meaning and sign. Semiotic analysis of the annual sharia bank report is carried out on the narrative texts on the annual report. Semiotic analysis in this study is based on Charles Sanders Pierce's semiotic analysis which uses the triangles of meaning.Research findings: The results of the study showed that the annual reports of Muamalat Bank from 2012 to 2016 had indicated Islamic values. Islamic values were found most frequently in the annual report of Muamalat Bank from 2014 to 2016. The Islamic values in the annual reports of Muamalat Bank were included in the Sharia Supervisory Board Report, the Board of Commissioner Report, the Board of Directors, corporate governance information, and information related to Corporate Social Responsibility (CSR). Thus, the presence of Islamic values in the annual reports of Muamalat Bank can create the sharia value added to the company.Theoretical contribution/Originality: The results of this study have contributed to the application of the Shari'ah Enterprise Theory (SET) theory. The existence of the application of Islamic values in the financial statements of Bank Muamalat shows that Bank Muamalat is not only responsible for its business activities to humans (investors) but also to God.Practitioner/Policy implication: The results of this study indicate that Bank Muamalat must continue to maintain the existence of Islamic values in operational activities that are presented in its annual report. This is due to the fact that Bank Muamalat's operational activities are truly in accordance with Islamic law.Research limitation/Implication: The Islamic values were found most frequently in the annual reports of Muamalat Bank from 2014 to 2016. A good practice of Islamic values is finally expected to result in the meaningful added value of sharia. The limitations in this article that are the number of the theory and methodologies related to the phenomenon of Islamic values on the disclosure of information in the annual reports is still limited. So, further researches will be necessary to find another theory and develop methodologies to investigate the Islamic values represented in the annual report of sharia banking.]]>
