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All Journal Jurnal Pendidikan Akuntansi (JPAK) Owner : Riset dan Jurnal Akuntansi JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Madaniya Journal of Community Development Jurnal Akuntansi dan Ekonomi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Economics, Entrepreneurship, Management Business and Accounting
Dessy Putri Andini
Politeknik Negeri Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Analisis Perencanaan, Pelaksanaan, dan Pertanggungjawaban Alokasi Dana Desa (ADD) di Desa Jenggawah Kabupaten Jember Dessy Putri Andini; Arisona Ahmad
Jurnal Pendidikan Akuntansi (JPAK) Vol 8 No 3 (2020)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v8n3.p157-165

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis proses perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah Kabupaten Jember. Penelitian ini merupakan penelitian kualitatif. Teknik analisis data yang digunakan menggunakan pemikiran Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa perencanaan, pelaksanaan, dan pertanggungjawaban alokasi dana desa di Desa Jenggawah telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014. Seluruh proses baik dari perencanaan, pelaksanaan, hingga pelaporan telah dilakukan pertanggungjawaban dengan mekanisme sesuai dengan regulasi dan selalu melibatkan partisipasi warga setempat. Kata Kunci: Perencanaan; Pelaksanaan; Pertanggungjawaban; Alokasi Dana Desa (ADD) Abstract This study aims to analyze the process of planning, implementation, and accountability of village fund allocations in Jenggawah Village, Jember Regency. This research is qualitative. The data analysis technique used uses the thinking of Miles and Huberman. This study indicates that the planning, implementation, and accountability of village fund allocations in Jenggawah Village are by the Regulation of the Minister of Home Affairs Number 113 of 2014. The entire process, from planning, and implementation, to reporting, has been carried out with accountability mechanisms by regulations and always involves the participation of residents. Keywords: Planning; Implementation; Accountability; Village Funds Allocation
Pendampingan Akuntansi dan Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Gapoktan Lestari Avisenna Harkat; Arisona Ahmad; Oryza Ardhiarisca; Dessy Putri Andini; Rahma Rina Wijayanti
Journal of Community Development Vol. 3 No. 1 (2022): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v3i1.64

Abstract

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.
Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa Panggungrejo, Kecamatan Kepanjen, Kabupaten Malang Firsttantri Izza Aryanti; Dessy Putri Andini
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to measure the application of the principle of accountability carried out by the Panggungrejo Village Government, Kepanjen District, Malang Regency in the management of Village Fund Allocation. This study used qualitative methods with data collection techniques used in the form of open interviews which were then followed by data validity testing using triangulation techniques. The results showed that all stages of Village Fund Allocation management carried out by the Panggungrejo Village Government had implemented the principle of accountability although there were obstacles experienced at the implementation stage, the cause of which was the delay in disbursing funds from the Malang Regency Government. Even so, the Panggungrejo Village Government has succeeded in implementing all indicators of conformity according to Peraturan Bupati Malang Nomor 35 Tahun 2017 at each stage. Keywords: Accountability, Village Fund Allocation, Village Government.
Pengaruh Pengawasan Keuangan, Pemanfaatan TI, Komitmen Organisasi, Dan Kompetensi SDM Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah Kabupaten Jember Lelly Rahayu; Dessy Putri Andini
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to determine the Effect of Financial Supervision, Utilization of IT, Organizational Commitment, and Competency of Human Resources on the Reliability of Financial Reporting for the Regional Government of Jember Regency. The study used a descriptive method with a quantitative approach, which was carried out by distributing research questionnaires to 100 employees of SKPD financial management in Jember Regency. The data analysis technique in this study used Structural Equation Modeling based on Partial Least Square (PLS-SEM). The results of this study are financial supervision, and organizational commitment have a significant positive effect on the reliability of the financial reporting of the Jember Regency Government. Meanwhile, the use of information technology (IT) and human resource competence has no effect.
Pengaruh Profesionalisme, Independensi dan Kompetensi Terhadap Kinerja Auditor Pada Inspektorat Kabupaten Jombang Sherin Ultasia; Dessy Putri Andini
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3201

Abstract

This study aims to determine the effect of Profesionalism, Independence and Competence on Auditor Performance at the Inspectorate of Jombang Regency. This research was conducted at the Inspektorate Office of Jombang Regency. This research is a causal associative research with a quantitative approach. The source of data in this study is primary data using a uestionnaire with a Likerts scale. The population in this study is the auditor of the Inspectorate of Jombang Regency. The statistical toll used to he test the hypothesis is using regression with help of the SPPS25 aplication. The results of the analysis show that professionalism has no significant effect on auditor performance, independence has a significant effect on auidtor performance and competence has no significant effect on auditor performance.   Penelitian ini bertujuan untuk mengetahui pengaruh Profesionalisme, Independensi dan Kompetensi terhadap Kinerja Auditor pada Inspektorat Kabupaten Jombang. Penelitian ini dilakukan di Kantor Inspektorat Kabupaten Jombang. Penelitian ini merupakan penelitian Asosiatif Kausal dengan pendekataan Kuantitatif. Sumber data pada penelitian ini yaitu data primer menggunakan Kuisoner dengan skala likert. Populasi dalam penelitian ini adalah auditor Inspektorat Kabupaten Jombang. Alat statistik yang digunakan untuk menguji hipotesis adalah menggunakan regresi dengan bantuan aplikasi SPSS25. Hasil analisis menunjukkan bahwa, profesionalisme berpengaruh tidak signifikan terhadap kinerja auditor, independensi berpengaruh signifikan terhadap kinerja auditor dan kompetensi berpengaruh tidak signifikan terhadap kinerja auditor.           
Transformasi Internet Marketing dan Labeling Produk Pada Usaha Frozen Food di Kecamatan Rambipuji Kabupaten Jember Dessy Putri Andini; Oktanita Jaya Anggraeni; R. Alamsyah Sutantio; Amar Subagiyo; Alwan Abdurrahman
Madaniya Vol. 3 No. 3 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.220

Abstract

Kondisi sektor perdagangan, indutri dan berbagai sektor lainnya sedang mengalami penurunan sebagai dampak dari pandemi Covid-19. Para pelaku UMKM seperti makanan kemasan dan oleh-oleh, souvenir, batik, dan berbagai industri rumahan di beberapa kabupaten di Jawa Timur terpaksa gulung tikar. Pengembangan bisnis UMKM saat ini sangat memerlukan kreativitas terutama bagi para pelaku UMKM agar lebih semangat untuk menciptakan inovasi dimasa pandemi ini sehingga akan membantu dalam pertumbuhan ekonomi dan agar dapat bertahan. Tujuan pengabdian ini adalah meningkatkan kemampuan manajemen pemasaran melalui labeling produk dan internet marketing. Metode pelaksanaan kegiatan pengabdian masyarakat meliputi tahap persiapan, tahap pelaksanaan penyuluhan dan pelatihan, tahap evaluasi. Kegiatan untuk menyelesaikan permasalahan mitra yaitu dengan meningkatkan kemampuan manajemen pemasaran melalui penyuluhan pentingnya labeling sebagai identitas produk dan pemasaran melalui internet marketing antara lain media sosial (WhatsApp, Facebook, Instagram) serta platform yang lainnya serta pelatihan pembuatan label produk dan cara pemasaran melalui internet marketing. Mitra pengabdian sangat terbantu dengan kegiatan pengabdian yang dilakukan. Kegiatan pengabdian telah memberikan wawasan baru akan pentingnya promosi produk melalui labeling dan internet marketing. Penggunaan media sosial dan platform lainnya dalam promosi dan pemasaran produk dapat mempercepat penyerapan produk dan memperluas jangkauan pasar.
Pengaruh Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Vera Octavia; Rahma Rina Wijayanti; Oryza Ardhiarisca; Dessy Putri Andini; Rediyanto Putra
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4447

Abstract

The purpose of this research is to examine the impact of the use of information technology on the accountability of managing village funds in villages in Pakuniran District, Probolinggo Regency. This study used quantitative methods with research instruments through questionnaires and data analysis techniques in the form of multiple linear regression analysis. The results of this study indicate that the use of information technology have a significant effect on the accountability of managing village funds.
KESETARAAN GENDER DI DESA SUCI PANTI: CAPAIAN SUSTAINABLE DEVELOPMENT GOALS DAN TANTANGAN KULTURAL Rahma Rina Wijayanti; Oryza Ardhiarisca; Dessy Putri Andini; Avisenna Harkat; Adelia Eka Puspita Ansori; Muhammad Hanip; Siti Anisa
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9467

Abstract

Gender equality is one of the main issues in achieving the Sustainable Development Goals (SDGs), especially in the fifth goal which emphasizes the importance of women's empowerment and equal rights between men and women. This study aims to understand gender equality in Suci Village, Panti District, Jember Regency which has been realized in various aspects such as education, health, economy, and social participation. This study uses a qualitative approach with data collection techniques through observation, interviews, and documentation. The results show that gender equality in Panti Suci Village has shown significant progress through the presence of the Women's Coalition, increased access to education and health, and the involvement of women in productive economic activities. However, patriarchal cultural challenges remain an obstacle that needs to be overcome to achieve more substantial equality.
Model Pengelolaan Dana Desa untuk Mencapai Suistainable Development Goals di Desa Suci, Kecamatan Panti, Kabupaten Jember Oryza Ardhiarisca; Rahma Rina Wijayanti; Dessy Putri Andini; Avisenna Harkat; Adelia Eka Puspita Ansori; Muhammad Hanip; Siti Anisa
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2839

Abstract

SDGs is an international sustainable development program that was later adapted into the Village. SDGs in Indonesia with a context that has been adapted to villages in Indonesia. SDGs are ideals that villages, including Suci Village, aspire to realize. This is because the national development goal is to achieve the four pillars of the SDGs: social development, economic development, and legal development and governance. These four pillars are the oldest of the 17 aspects of the SDGs. This study aims to determine and map the village fund management model implemented by the Suci Village Government in realizing sustainable village development according to the four pillars of the SDGs. This research is a qualitative descriptive study. Data collection was conducted through interviews, documentation, and observation. The research informants were the village head, the head of financial affairs, and the village operator. Secondary data in this study were obtained from the RPJMDes, APBDes LRA, Village Profile. Data validity was tested by triangulating sources and methods. The results of the study indicate that village fund management in Suci Village is quite good. The programs planned in Suci Village are in line with the SDGs objectives. Likewise, the implementation of these activities has been very good. This is evidenced by the increase in the APBDes portion to support the SDGs which increased in 2024 from Rp381,642,500.00 to Rp735,934,000.00 in 2025. The implications of this study are expected to improve integration of Waste Bank-BUMDes, and pre-feasibility of PLTMH. The limitations of this study have not yet tested the outcomes of the programs planned and implemented by the Suci Village government
Topic-Level Effectiveness of the Entrepreneur Development Class in Indonesia's Wirausaha Merdeka Program Dhanang Eka Putra; Hariyono Rakhmad; Dessy Putri Andini; Refa Firgiyanto; Huda Ahmad Hudori; Elly Antika; Mochamad Rizal Umami; Nanik Anita Mukhlisoh; Dwi Putro Sarwo Setyohadi; Risse Entikaria Rachmanita
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1421

Abstract

Purpose – This study evaluates the effectiveness of the Entrepreneur Development Class (EDC), the foundational learning phase of Indonesia’s Wirausaha Merdeka program, by examining topic-level learning gains across ten instructional modules. The study responds to persistent limitations in entrepreneurship education evaluation, including the dominance of perception-based measures, the reliance on aggregate outcomes, the limited empirical evidence on Wirausaha Merdeka, and the limited use of normalized gain analysis in assessing instructional effectiveness. Design/methodology/approach – A quantitative one-group pre-test–post-test design was employed using a complete cohort of 550 students from twelve vocational higher education institutions participating in the 2024 Wirausaha Merdeka program coordinated by Politeknik Negeri Jember. Data were analyzed using descriptive statistics, the Kolmogorov–Smirnov test, paired-samples t-tests, Hake’s normalized gain (g), and Cohen’s d effect size. Findings/Results – The overall mean score increased from 70.40 to 95.25, yielding a high normalized gain (g = 0.84) and a very large effect size (d = 1.70). Business Idea Development emerged as the most effective module (g = 0.90), whereas Pondasi Bisnis Berkah produced the lowest gain (g = 0.68). The findings suggest that instructional effectiveness varies across competency domains and is influenced by both baseline knowledge and the characteristics of the learning outcomes targeted. Originality/Value – This study contributes to entrepreneurship education research by introducing a topic-level evaluation framework that combines objective knowledge assessment, normalized gain analysis, effect-size estimation, and significance testing. The approach provides a more diagnostic understanding of instructional effectiveness than aggregate program-level measures and offers practical guidance for curriculum improvement, quality assurance, and policy evaluation in large-scale vocational entrepreneurship programs.
Co-Authors Adelia Eka Puspita Ansori Alwan Abdurrahman Amar Subagiyo Arisona Ahmad Avisenna Harkat Berlina Yudha Pratiwi Dwi Putro Sarwo Setyohadi Elly Antika Firsttantri Izza Aryanti Fitriya Andriyani Hariyono Rakhmad Huda Ahmad Hudori Lelly Rahayu Mochamad Rizal Umami Muhammad Hanip Nanik Anita Mukhlisoh Oktanita Jaya Anggraeni Oryza Ardhiarisca Prillinaya Yudhistira Putra, Dhanang Eka R. Alamsyah Sutantio Rahma Rina Wijayanti Rediyanto Putra Refa Firgiyanto Risse Entikaria Rachmanita Sherin Ultasia Siska Aprilia Oktaviani Siti Anisa Vera Octavia