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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Inovasi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Al-Mashrof: Islamic Banking and Finance Journal of Community Development Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Akuntansi AKUNESA ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Journal of Humanities and Social Studies Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI The International Journal of Studies in Social Sciences and Humanities (IJOSSH)
Rahma Rina Wijayanti
Politeknik Negeri Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PENGARUH BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA TIMUR TAHUN 2019-2023 Yuli Rahmawati; Rissa Andharini; Resa Anandita; Berliana Putri; Rahma Rina Wijayanti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1381

Abstract

This research discusses the influence of capital expenditure on economic growth in East Java Province. Economic growth is an increase in economic activity in a country or region, which is reflected in an increase in per capita output and overall community income. Capital expenditures are used for expenditures in the purchase or construction of tangible fixed assets that have a useful value of more than 12 months. This research uses quantitative methods with an associative approach and secondary data from the East Java Province APBD Financial Report. The research hypothesis is that capital expenditure has a positive and significant influence on economic growth in East Java Province. Data analysis methods include partial t-test, F test, coefficient of determination test, and classical assumption test. Skewness and kurtosis can indicate whether the data is normally distributed or not. The multicollinearity test is used to see the relationship between variables in the regression model. The autocorrelation test is used to determine the presence of autocorrelation in the regression model. The heteroscedasticity test is used to indicate the presence of interference in the regression model. The research results show that capital expenditure does not have a significant effect on economic growth in East Java Province.
Implementasi Kesesuaian Pencatatan Keuangan pada Pernyataan Standar Akuntansi Pemerintahan Nomor 05 Luthfiana Ganie, Cindy; Wijayanti, Rahma Rina
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 5 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i5.4587

Abstract

Financial information presented in trasparent and accountable and support the concept of good governance. Government Accounting Standards as the basis for reported of financial statements. Health facilities are on of those that need to be reviewed for implementation conformity the inventory accounting records based on Governement Accounting Standards Statement Number 05. The research method used is a qualitative data with interview as data collection technique and documentation of financial statements. The results of the study indicate that the conformity between inventory accounting report in health facilities x has been implemented well.
Pelatihan Kesehatan Keselamatan Kerja dalam Menunjang Kegiatan Produksi di Ilham Meubel Wijayanti, Rahma Rina; Ardhiarisca, Oryza; Fitri, Zilvanhisna Emka; Avisenna Harkat; Kholiq, M. Avan Dwi Adi Nur; Muhammad Hanip; Ubaidillah, Yanuar Ardhika Rahmadhani
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 1 (2025): April
Publisher : Politeknik Negeri Jember

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Abstract

lham Meubel is a wood craftsman who produces various products including: tables, chairs, frames, doors, sideboards, kitchen sets and so on. The problems faced by partners when running a business are that the production equipment they have is no longer suitable, namely a serkel table that is outdated and they don't have a nail gun that is needed to support activities when installing products for clients from Ilham Meubel. Apart from that, craftsmen do not prioritize occupational health and safety (K3). This can be seen when working partners do not wear any K3 equipment during their activities. Therefore, in this service activity, solutions will be provided regarding these problems which will be carried out in stages, namely eight months. The first solution given was the provision of serkel tables and nail guns and the next was the provision of K3 equipment along with training. The target of this service activity is to improve production quality accompanied by the use of K3. The output of this service is a service journal, online mass media articles and videos of activity implementation
THE INFLUENCE OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE ON THE ACCOUNTABILITY OF REGIONAL FINANCIAL REPORTING (AN EMPIRICAL STUDY ON CITY/REGENCY GOVERNMENTS IN EAST JAVA PROVINCE FOR THE 2021–2023 PERIOD) Wijayanti, Rahma Rina; Rahmawati, Siti Nur Ameilia; Kusumawati, Rida; Roselitha, Sherilliya; Puspita, Dela
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 3 No. 02 (2025): MAY 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

This study examines the effect of financial performance on the accountability of local government financial reporting in East Java Province during the 2021–2023 period. Using a descriptive quantitative approach and secondary data from audited financial reports by the Audit Board of Indonesia (BPK), financial performance was measured through solvency, revenue effectiveness, and spending efficiency, while accountability was proxied by audit opinions. The results show that revenue effectiveness has a significant impact on accountability, while solvency and spending efficiency do not. These findings highlight the importance of fiscal capacity and good governance in building accountable financial reporting.
Penerapan Sistem Laporan Keuangan Berbasis Excel dalam Rekonstruksi Laporan Keuangan Pada BUMDes Trijaya Desa Balung Lor Kabupaten Jember Ameilia, Siti Nur; Istiqomah, Galuh; Amalia, Zida Rizqi; Damayanti, Roro Indira; Artanti, Amanda Eka; Hotimah, Usnul; Wijayanti, Rahma Rina
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4775

Abstract

Pembangunan ekonomi desa merupakan salah satu prioritas dalam mewujudkan keseimbangan pembangunan nasional. Badan Usaha Milik Desa (BUMDes) berperan strategis sebagai penggerak ekonomi lokal, namun banyak di antaranya menghadapi tantangan dalam tata kelola keuangan, termasuk BUMDes Trijaya di Desa Balung Lor, Kabupaten Jember. Penelitian ini bertujuan untuk merekonstruksi laporan keuangan BUMDes melalui penerapan sistem berbasis Microsoft Excel sebagai solusi yang sederhana, terjangkau, dan adaptif terhadap kondisi lokal. Metode yang digunakan meliputi sosialisasi, pelatihan, pendampingan, dan evaluasi terhadap pengelolaan laporan keuangan menggunakan Excel. Hasil menunjukkan bahwa sistem ini mampu meningkatkan efisiensi pencatatan, transparansi, dan akuntabilitas laporan keuangan. Selain itu, pelatihan dan pendampingan yang dilakukan berhasil meningkatkan pemahaman dan keterampilan pengurus BUMDes dalam mengelola laporan keuangan secara sistematis. Kesimpulannya, penerapan sistem berbasis Excel merupakan langkah awal yang efektif dalam membangun tata kelola keuangan desa yang profesional dan dapat direplikasi oleh BUMDes lain dengan kondisi serupa.
Optimalisasi Tata Kelola Keuangan Melalui Sinergi Pengabdian dalam Pengembangan Aplikasi Laporan Keuangan pada BUMDes Mekarsari Devtian Putera Perdana; Diki Ardiansyah; Nur Azizah Wandinia Ghozali; Siti Annisa; Adinda Dwi Permatasari; Rahma Rina Wijayanti
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.4879

Abstract

This community service activity aimed to optimize the financial governance of BUMDes Mekarsari through two main stages: the Diagnostic and Problem Mapping stage, and the Intervention and System Optimization stage. The activity employed a descriptive qualitative method, utilizing observation, interviews, documentation study, application trials, and intensive mentoring. A Microsoft Excel-based financial reporting application was developed in accordance with the SAK EMKM structure to ensure ease of independent use by the management. As a result, BUMDes successfully compiled complete and accurate financial reports, with total assets increasing from IDR 15,556,885 to IDR 19,385,255 and a recorded net profit of IDR 708,675 in January 2025. This program led to increased accounting comprehension among partners, the formation of a disciplined recording culture, and the fulfillment of the team’s need for contextual, hands-on learning serving as a replicable model for other regions.
Optimizing Sharia Finance with Big Data to Overcome the Challenges of Digitalization Dwi Indriani Fidiastutik Wijaya; Candra Pramula Pinandita; Rahma Rina Wijayanti
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/7jya1690

Abstract

This study aims to develop a conceptual understanding of how big data can be optimized to support innovation and improve transparency, accuracy, and sharia compliance in Islamic financial institutions. A qualitative approach was employed through a systematic literature review of peer-reviewed publications from 2015 to 2025. Sources were selected based on relevance, credibility, and their contribution to understanding the nexus between big data and sharia-compliant financial systems. The findings indicate that big data enables real-time compliance monitoring, improves the accuracy of financial reporting, and enhances risk prediction aligned with Islamic jurisprudence. However, significant barriers remain, including limited technological infrastructure, privacy concerns, and the need for ethical frameworks tailored to sharia law. With targeted regulatory adjustments, infrastructure development, and capacity-building, big data holds transformative potential for the sharia finance industry. This study contributes a novel conceptual framework for data-driven transformation in Islamic finance and provides actionable insights for policymakers, regulators, and industry stakeholders seeking to align technological innovation with Islamic ethical and legal standards. Keywords: Big Data, Sharia Finance, Digital Transformation, Compliance, Financial Technology
Analysis of Factors Influencing the Performance of Tax Center Volunteers: A Case Study at Jember State Polytechnic Wijayanti, Rahma Rina; Ardhiarisca, Oryza; Sutantio, R. Alamsyah; Harkat, Avisenna; Ghozali, Nur Azizah Wandinia; Ardiansyah, Diki; Pratiwi, Arti Febriani
International Journal of Studies in Social Sciences and Humanities (IJOSSH) Vol. 2 No. 1 (2025): July
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijossh.v2i1.5569

Abstract

Performance is the output of activities carried out by tax volunteers. In this case, tax volunteers are tasked with filling out annual tax returns for taxpayers. These activities have an impact on increasing state revenues. This study is to determine the factors that need to be improved in the performance of tax volunteers. This research method is quantitative research and regression analysis. The research results show that the self-assessment system, motivation, and work discipline variables significantly influenced the performance of tax volunteers. Meanwhile, the variables of training materials and training methods do not significantly influence the performance of tax volunteers. These findings can be applied to analyze the factors that affect the performance of Tax Center volunteers at Jember State Polytechnic. Their significance factors contribute to achieving a sustainable program at Tax Center Jember State Polytechnic.
Rhetoric in sustainability report at PT Krakatau Steel Indonesia. Putra, Rediyanto; Sumadi, Sumadi; Wijayanti, Rahma Rina; Pratiwi, Berlina Yudha; Ardhiarisca, Oryza
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1234

Abstract

This research was motivated by the implementation of Corporate Social Responsibility (CSR) activities at PT. Krakatau Steel, having suffered losses for five consecutive years. The objective of this study is to understand and prove the use of rhetorical communication techniques in the sustainability report by PT Krakatau Steel (public limited company). The data were taken from the sustainability report of PT Krakatau Steel from 2012 until 2016. This research uses qualitative approach with interpretive method. The analysis was done by means of a semiotic analysis of Charles Sanders Pierce. The result of semiotics studies, on the sustainability report of PT Krakatau Steel in 2012 until 2016 successfully proves that sustainability report is made as the company's rhetorical story. Rhetorical story on sustainability report of PT Krakatau Steel from 2012 to 2016 is structured for the purpose of three main objectives: (1) obtaining a form of recognition of legitimacy from external parties, (2) creating a positive image of the company conveyed to external parties, and (3) negative image disappearance
Analisis Kepuasan Pengguna Layanan Tax Center Politeknik Negeri Jember Sutantio, R. Alamsyah; Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Harkat, Avisenna; Ghozali, Nur Azizah Wandinia; Ardiansyah, Diki; Pratiwi, Arti Febriani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2501

Abstract

This research activity aims to conduct an analysis of service user satisfaction for Jember State Polytechnic Tax Center service users. It is hoped that the results of this research can provide suggestions for improving Tax Center services in the future. Respondents in this research were users of the Jember State Polytechnic Tax Center service. The number of respondents was determined using the Slovin equation so that the respondents in this study were 56 respondents. This research data was obtained by distributing questionnaires. The data obtained was analyzed for data quality through testing the validity and reliability of the data. Next, it will be analyzed further using Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI). The research provides results showing that the level of satisfaction with using Tax Center services is within satisfaction with an index of 80.42%. To be able to improve services, several priority improvements are needed, namely attributes in Quadrant I. These attributes include access to position information about service procedures, technology systems, information containing all service procedures as well as instructions for filling out service documents, accessibility of Tax Center locations, schedules. definite service, as well as the discipline of tax volunteers in providing services
Co-Authors Adelia Eka Puspita Ansori Adinda Dwi Permatasari Amalia, Zida Rizqi Amanda Zhafiera M Ameilia, Siti Nur Andriyani, Fitriya Angelin Sherlina A Ansori, Adelia Eka Puspita Ardhiarisca , Oryza Ardiansyah, Diki Arisona Ahmad Artanti, Amanda Eka Athia Zainun M Avisenna Harkat Avisenna Harkat Ayu Sulistyorini Azhara, Maritza Berliana Putri Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Bitari Mei Yuana, Dia Cahyaning Nur Karimah, Cahyaning Nur Cherry Triwidiarti Cherry Triwidiarto Damayanti, Roro Indira Datik Lestari Dessy Putri Andini Dessy Putri Andini, Dessy Putri Devtian Putera Perdana Dila Yulia Dwi S Dwi Indriani Fidiastutik Wijaya Eka Puspita Ansori, Adelia Fitri, Zilvanhisna Emka Ghozali, Nur Azizah Wandinia Govinda, Bekti Hanip, Muhammad Harkat, Avisenna Hotimah, Usnul Istiqomah, Galuh Kartika, Vina Fauzia Kholiq, M. Avan Dwi Adi Nur Kusumawati, Rida Luthfiana Ganie, Cindy Muhammad Avan Dwi Adi Nur Kholiq Muhammad Hanip Muhammad Hanip Mukti, David Indra Naila Alfi R Najmi Nurul Ummah Nur Azizah Wandinia Ghozali Nur Faizin Oktaviani, Siska Aprilia Oryza Ardhiarisca Oryza Ardiarisca Pinandita, Candra Pramula Pratiwi, Arti Febriani puspita, dela Putera Perdana, Devtian Putri Andini, Dessy Rahmawati, Siti Nur Ameilia Rediyanto Rediyanto Rediyanto Putra Rediyanto Putra Resa Anandita Rissa Andharini Rochman Effendi Roselitha, Sherilliya Siti Anisa Siti Anisa Siti Annisa Sumadi SUMADI SUMADI Sumadi Sumadi Sumadi Sumadi Supriyadi Supriyadi Sutantio, R. Alamsyah Triana Sukma Apriliani Triwidiarto, Cherry Ubaidillah, Yanuar Ardhika Rahmadhani Vera Octavia Windy Putri Wiratna Yanuar Ardhika Rahmadhani Ubaidillah Yosefa Sayekti Yuli Rahmawati Yuli Rahmawati Zilvanhisna Emka Fitri