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All Journal UNEJ e-Proceeding Jurnal Riset Akuntansi Dan Bisnis Airlangga AFRE Accounting Financial Review MBA: Journal of Management and Business Aplication Nusantara Science and Technology Proceedings International Journal of Environmental, Sustainability, and Social Science JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) JMBI : Jurnal Manajemen Bisnis Dan Informatika Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Economic Development Analysis Journal

Nanda Widaninggar

STIE Mandala

Author-ID : 3121082

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching Nonik Dia Permatasari; Haifah Haifah; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.374

This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.

Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember Salma Watun; Suwignyo Widagdo; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.407

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.

Akuntabilitas Pengelolaan Dana Desa Di Desa Umbulsari, Kabupaten Jember Devi Ardiani; Dedy Wijaya Kusuma; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.514

This research was conducted to describe and study the Village Fund Management Accountability System from the planning, implementation and accountability stages. This research uses a qualitative exploratory method through a case study approach. This study uses interviews which are carried out in depth to each informant. The results of this study indicate that the implementation stage of the Village Fund in Umbulsari Village has implemented the principles of participation and transparency. For the implementation stage of village funds, the principles of participation, transparency and accountability have been implemented. Meanwhile, at the accountability stage, village funds have implemented the principle of accountability.

ANALISIS ASPEK KEPERILAKUAN PADA PENERAPAN SISTEM AKUNTANSI PERSEDIAAN DI CV. SENYUM MEDIA Berlinetta Setia Wandhana; Muhammad Firdaus; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.519

This study aims to analyze the Behavioral Aspects of CV. Senyum Media The object of this research is Senyum Media Jl. Kalimantan, Senyum Media Jl. Trunojoyo, Senyum Media Jl.Ambulu. The population in this study were employees who worked on CV. Senyum Media. This study uses a saturation sample. The analytical tools in this study used Instrument Tests (Validity Test and Reliability Test), Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroskadestisity Test), and Multiple Linear Regression Analysis (Coefficient of Determination, Simultaneous Test Test (F test) and Partial Test ( t test).The results showed that Attitude, Motivation, Emotion, Perception, Learning, and Personality had a positive effect on the Inventory Accounting System.This indicates that if Attitude, Motivation, Emotion, Perception, Learning, and Personality greatly support the performance of the Inventory Accounting System. to work optimally.

ANALISIS KESIAPAN PEMBUDIDAYA KJA DAN PEMBENIH HSRT KOMODITAS IKAN KERAPU DALAM MENGHADAPI PERDAGANGAN BEBAS DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR Nanda Widaninggar; Hamzah Fansuri Yusuf
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

The study aimed to analyze and review Test factors affecting the intention to review the readiness to behave hearts Facing Free Trade Commodities ON WITH Groupers using Theory of Planned Behavior. The entire study population cultivators BY KJA And pembenih HSRT in Situbondo, East Java Province Singers, conducted quantitative Operates, WITH spread questionnaires, using Method of Structural Equation Modelling population of 114 farmers Fishermen KJA And pembenih HSRT, distributed questionnaires a total of 70 copies, And The Back And can be processed a number of 43 copies. Based WITH analysis using SEM, TIN findings that affect human constructs against perceived behavioral control, subjective Against influential technology norms, and Commitment Marine and Fisheries Agency Against Third influential NOT IN readiness intervention variable hearts Facing Free Trade. While constructs Regulation Against the influence of perceived control of behavior and attitudes affect the resistance against directions. The only constructs The influential Against three hearts IN readiness Facing Free Trade Financing Is a Formal Financial Institutions. Highest rated affecting intention hearts Readiness Facing Free Trade Is a Subjective Norm.

PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA Nurshadrina Kartika Sari; Edi Turjono; Nanda Widaninggar
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for these purpose. IFRS (International Financial Reporting Standards) as the global financialstandards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015). The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practice by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.Keyword : Earnings Management, IFRS, Loan Loss Provision, Government Bank.

Determinants of Accounting Information System in pt. Indomarco Adi Prima, Jember Branch Rina Dian AGUSTIN; Muhammad FIRDAUS; Nanda WIDANINGGAR
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 1 (2020): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i1.19

The fundamental role of Accounting Information Systems (AIS) in organizations was a processor of accounting data to produce quality accounting information to support the company's internal activities, which had a significant correlation with the external. By the purposive sampling method, this study aims to analyze the impact of Education and Training Programs, Involvement of System Users, and Human Resources (HR) Competence on the Quality of Accounting Information Systems at PT. Indomarco Adi Prima Jember Branch, since there were ineffective process in selling application, by the late of manager approval and the network problem. The population in this study were all of employees who use Information Systems at PT. Indomarco Adi Prima Jember Branch. The method used was multiple regression, the data collection technique was questionnaire, and the result showed that the variable Education and Training Program significantly influences the quality of the AIS, System User Involvement variable significantly influences the quality of SIA, and HR competency variable significantly influences the quality of SIA and the coefficient of determination (R2) of all independent variables strongly explained the dependent variable.

SUCCESS FACTORS OF ACCOUNTING INFORMATION SYSTEM IN PT. KUNCIMAS NIAGATAMA BANYUWANGI Nofita Ambarwati; Muhammad Firdaus; Nanda Widaninggar
MBA - Journal of Management and Business Aplication Vol 3 No 1 (2020)
Publisher : STIE Mandala Jember

This study aims to analyze the factors that influence the success of the accountinginformation system at PT. Kuncimas Niagatama Banyuwangi. The success of accountinginformation systems is influenced by Human Behavior in Organizations, ManagementSupport, Motivation and Training, Data Processing in the System, and Management andImplementation Process. This study used the primary data by total sample of thirty-fiveemployees and used the purposive sampling technique. The quality of the questionnaire wastested using the validity test and reliability test. Data analysis used multiple regressionanalysis, which includes the classic assumption test, t test and the coefficient of determinationThe results showed that Human Behavior in Organizations, Motivation and Training,Management and Implementation Process significantly influence the Success of AISImplementation. Only Management Support variable and Data Processing in the System haveno significant effect on the Success of AIS Implementation.

Feasibility Study of Na-Oogst Tobacco in Jember District Muhammad Firdaus; Nanda Widaninggar; Farid Wahyudi; Ahmad Sauqi; Suherman
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2022): April 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Na-Oogst tobacco or also called Besuki Na-Oogst tobacco is a type of cigar tobacco that is grown in the dry season and harvested at the beginning of the rainy season where the export market share is very promising at a high enough price. Jember is the center of this type of tobacco. This study aims to determine the level of profit and feasibility of Tobacco Na Oogst farm business in Jember Regency. This study used Multistage Cluster Sampling, with the number of respondents are 120 people. The results showed that Tobacco Na Oogst farm business per hectare requires a total cost of Rp27,042,469 and resulted in a total revenue of Rp168,633,671. Thus, Tobacco Na Oogst farm business per hectare is able to produce a net profit of Rp141,591,202. The R/C Ratio of Tobacco Na Oogst farm business is 6.24 (R/C ratio> 1). This means that every Rp1,000 the costs incurred for Tobacco Na Oogst farm business able to provide revenue of Rp6,240. Therefore, Tobacco Na Oogst farm business is feasible.

Feasibility and Sensitivity Study of Big Chilli Farm Business in Jember Regency Muhammad Firdaus; Suherman; Farid Wahyudi; Ahmad Sauqi; Nanda Widaninggar
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0458

This study aims to determine the feasibility and sensitivity of big chili farm business in Jember Regency. Chili is one of the horticultural plants that have high economic value, in spite of chili farm business also has a high risk, since the price of the chili was involatile. Using the case study type of research, primary data were obtained from 120 respondents of big chilli farmers in Wuluhan and Ambulu Districts. Sampling was done by the Multistage Cluster Sampling Method. Data analysis used R/C Ratio analysis and sensitivity analysis. The results showed that: 1) Big chilli farmbusiness in Jember Regency had an R/C Ratio of 3.37, so this farm business is feasible to be cultivated; 2) Big chilli farmbusiness had no loss if the maximum production cost increase was less than 237%, ceteris paribus. Likewise, a decrease in production or a decrease in selling prices up to 70.29%. This finding could be additional information to enlarge farmer’s big chili business.

Co-Authors Ahmad Sauqi Ahmad Sauqi Berlinetta Setia Wandhana Dedy Wijaya Kusuma Devi Ardiani Edi Turjono Farid Wahyudi Haifa Haifa Muhammad Firdaus Nofita Ambarwati Nonik Dia Permatasari Nurshadrina Kartika Sari Rina Dian AGUSTIN Saiful Amin Salma Watun Suherman Suherman Suwignyo Widagdo

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