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All Journal Jurnal Gaussian Jurnal Ilmu Administrasi Bisnis The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Abdi Insani AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga ACE : Accounting Research Journal JRABA Avant-garde: Jurnal Ilmiah Pendidikan Seni Pertunjukan eJEBA JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Manajemen Dan Kewirausahaan
Bunga Maharani
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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EXPLANATION STUDY OF AGRO-INDUSTRIAL FIRM FINANCIAL PERFORMANCE BASED ON CAPITAL STRUCTURE AND FIRM STRATEGY IN THE COVID-19 PANDEMIC Agung Budi Sulistiyo; Bunga Maharani; Bayu Aprillianto; Novi Wulandari Widiyanti; Muhammad Miqdad
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.39888

Abstract

The purpose of this study was to examine the effect of corporate strategy on financial performance with capitalstructure as an intervening variable. The advantage of this research lies in taking the object of the company inthe agroindustry sector in the Covid-19 pandemic situation which has not been the concern of researchers. Thepopulation is all agroindustry companies, listed in Indonesian Stock Exchange. Data collection technique usingpurposive sampling method and a total of 52 sample data were obtained with a time span of 2020-2021 whichwere processed using the multiple regression method. The results show that there is an effect of corporatestrategy on capital structure, as well as capital structure that affects financial performance. However, theopposite result is shown by the non-influence of corporate strategy variables on financial performance. Thus,the mediating role of capital structure in the relationship between corporate strategy and financial performancehas been clearly proven. The results of this study are able to provide future research recommendations in theform of using variations of company strategies that can have different implications, especially for companies inthe agroindustry sector during the covid-19 pandemic. In addition, this study also recommends companies tomanage their capital structure optimally to generate value to financial performance. This research will alsocontribute on the fast growth of literature related to corporate strategy, capital structure, and financialperformance as well as the development of agency theory, signal theory and pecking order theory.
REAKSI PASAR PERUSAHAAN BUMN PADA PENERBITAN RESTATEMENT LAPORAN KEUANGAN PT GARUDA INDONESIA TBK Bunga Maharani; Yehezkiel Geoffrey; Indah Purnamawati; Nining Ika Wahyuni
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i1.40328

Abstract

This study aimed to investigate whether there is a difference in abnormal returns of BUMN (State-Owned Enterprises) stock prices before and after the issuance of financial report restatements. The data for this study was obtained from secondary sources, specifically the share price data of state-owned companies listed on the Indonesia Stock Exchange. The analysis focused on the 5-day period before the issuance of the restated financial reports and the 5-day period after. The sample selection employed purposive sampling, and the data were analyzed using the Wilcoxon Signed Rank Test in SPSS. The findings of this study indicate that the incident of financial report restatement by PT Garuda Indonesia (Persero), Tbk did not result in any significant differences in the share prices of BUMN companies listed on the Indonesia Stock Exchange.Keywords: abnormal return, financial report restatement, market reaction ABSTRAKPenelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan abnormal return harga saham BUMN (Badan Usaha Milik Negara) sebelum dan sesudah penerbitan restatement laporan keuangan. Data untuk penelitian ini diperoleh dari sumber sekunder, yaitu data harga saham perusahaan milik negara yang terdaftar di Bursa Efek Indonesia. Analisis difokuskan pada periode 5 hari sebelum penerbitan laporan keuangan yang disajikan kembali dan periode 5 hari sesudahnya. Pemilihan sampel menggunakan purposive sampling, dan data dianalisis menggunakan Wilcoxon Signed Rank Test dengan SPSS. Temuan penelitian ini menunjukkan bahwa peristiwa restatement laporan keuangan oleh PT Garuda Indonesia (Persero) Tbk tidak mengakibatkan perbedaan yang signifikan pada harga saham perusahaan BUMN yang terdaftar di Bursa Efek Indonesia.Kata Kunci: abnormal return, reaksi pasar, restatement laporan keuangan
Revitalization of Pandhalungan Creative Economy through Business Model Canvas Mapping for MSMEs in Serut Village, Jember Regency Agung Budi Sulistiyo; Bayu Aprillianto; Bunga Maharani; Novi Wulandari Widiyanti; Gusti Ayu Wulandari; Muhammad Miqdad
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): AUGUST 2023
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i2.184

Abstract

Serut Village, Jember Regency has great potential to develop local creative economic activities. Pandhalungan culture is a characteristic of local culture in the Jember Regency. MSMEs in Serut Village face a reasonably simple but crucial problem, namely the absence of determining the value proposition of the local creative economic activities, the traditional business model by relying on product distribution to middlemen, tends to produce products that are similar to products on the market. This activity aims to identify and develop a business model that is applied by several MSMEs in Serut Village using the Business Model Canvas (BMC) approach. This activity was focused on the form of counseling and assistance in the preparation of BMC for 6 (six) MSME actors in Serut Village. The implementation method of this activity consists of several stages, namely the preparation stage, the data collection stage, and the BMC preparation stage. The result of this service activity is that all MSMEs in Serut Village are able to identify and compile BMC mapping for their business. All MSMEs have determined the value proposition of their business.
The Impact of Using Geschool Application on Cultural Arts Learning (Dance) at Adabiah 2 Padang High School Maharani, Bunga; Indrayuda
Avant-garde: Jurnal Ilmiah Pendidikan Seni Pertunjukan Vol. 1 No. 1 (2023): February
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.189 KB) | DOI: 10.24036/ag.v1i1.4

Abstract

This study aims to describe the impact of using the geschool application on cultural arts learning (dance) at Adabiah 2 Padang High School. The type of research used is qualitative research. The instrument of this research is the researcher himself, who is assisted by supporting instruments in the form of cameras, photographs, and interviews. The type of data uses primary and secondary data. Data collection techniques were carried out by means of literature study, observation, interviews, and documentation. The steps of analysing data are: identifying data, clarifying data, describing data, analysing data, and concluding data. The results showed that the use of the Geschool application in learning cultural arts (dance) in class XI MIPA 1 SMA Adabiah 2 Padang has a positive and negative impact on teachers and students. The positive impact for teachers is that it is easier for teachers to access material in school; there is a responsibility for daily exercises and tests for students. The negative impact on teachers is signal interference, which causes the school to error when sending material to students, health problems, and the teaching and learning process to be ineffective and inefficient. While the positive impact on students is discipline and responsibility for the tasks given by the teacher, students can repeat the material that has been taught at home. The negative impact on students is that they have difficulty understanding the material, parents' expenses are increasing to buy internet packages for learning at school and at home, threatening health, students are negligent with smartphones in learning, and there is a lack of student interaction with their friends.
Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang) Kresna Syukma Taruna; Nining Ika Wahyuni; Bunga Maharani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11069

Abstract

This study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK.
Analisis Financial Statement Fraud Menggunakan Beneish M-Score Model Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Fitri Aulia Rachmi; Djoko Supatmoko; Bunga Maharani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.16091

Abstract

Penelitian ini bertujuan menguji dan menganalisis penggunaan model Beneish M-Score untuk mendeteksi financial statement fraud. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan pertambangan terbuka di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis diskriminan. Metode analisis diskriminan digunakan untuk menganalisa hubungan antara model Beneish M-Score dengan financial statement fraud dengan cara melihat faktor atau variabel mana yang secara nyata dapat mempengaruhi variabel dependen. Pengaplikasian analisis diskriminan dilakukan untuk menguji variabel independen manakah yang secara akurat dapat membedakan sampel laporan keuangan yang diduga telah dimanipulasi dan laporan keuangan yang diduga tidak dimanipulasi. Hasil penelitian menunjukkan bahwa variabel yang mampu membedakan sampel laporan keuangan yang diduga telah dimanipulasi dan diduga tidak dimanipulasi adalah variabel Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), dan Total Accrual to Total Asset (TATA) sementara variabel Asset Quality Index (AQI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI) terbukti tidak mampu membedakan laporan keuangan yang diduga telah dimanipulasi dan diduga tidak dimanipulasi.
Desa DARLING: Inovasi Eco Enzyme Berbasis Prinsip 3R (Reduse, Reuse, Recycle) untuk Pemberdayaan Perempuan dan Ekonomi Sirkular di Desa Panti, Kab. Jember Irmadariyani, Ririn; Sayekti, Yosefa; Purnamawati, Indah; Farida, Lilik; Maharani, Bunga; Agustini, Aisa Tri; Sianipar, Charlotte Aulia Putri; Aulia, Tazqia; Mardiana, Hanun Ria
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): AUGUST 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i2.587

Abstract

Program ini menginisiasi Desa DARLING (Desa Sadar Lingkungan) melalui inovasi eco enzyme berbasis prinsip 3R (Reuse, Reduce, Recycle) sebagai upaya pemberdayaan perempuan dan penerapan ekonomi sirkular di Desa Panti, Kec. Panti, Kab. Jember. Sasaran utama dari kegiatan ini adalah ibu-ibu PKK dan KWT yang belum memiliki sistem pengelolaan sampah organik secara optimal. Metode partisipatif digunakan dalam pelaksanaan kegiatan yang mencakup edukasi pemilahan sampah, pelatihan pembuatan eco enzyme, serta pelatihan perhitungan Harga Pokok Produksi (HPP). Hasil menunjukkan peningkatan pengetahuan, keterampilan, dan keterlibatan aktif perempuan desa dalam pengolahan limbah organik menjadi produk ramah lingkungan bernilai ekonomi. Program ini menghasilkan produk eco enzyme yang memiliki segudang manfaat, publikasi ilmiah, video edukatif, dan HaKI. Inovasi ini diharapkan menjadi model replikasi pengelolaan sampah dan pemberdayaan ekonomi berbasis lingkungan di wilayah pedesaan.
Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies Pratiwi, Lutfiana; Maharani, Bunga; Sayekti, Yosefa
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2411

Abstract

Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.
What drives the disclosure of corporate philantrophy? An Indonesian context Rizki Rahma, Kamila; Gusti Anugerah, Eza; Maharani, Bunga
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5352

Abstract

Corporate philantrophy activities have become an important factor for corporate management. Drawing on this issue, this research intends to disclose the effect of profitability, firm size, and audit committee on corporate philanthropy (CSR donations) in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The population in this study were manufacturing companies listed on the Indonesian stock exchange. The sample included 352 data sets from 174 companies. Secondary data utilized in this study were derived from the www.idx.co.id. Multiple linear regression for data analysis employed SPSS. This study uncovers that profitability and firm size have a positive effect on corporate philanthropy, while the audit committee has no significant effect on corporate philanthropy. This study provides implications for corporate management that increasing profitability will increase corporate philantrophy.
Pengaruh Pelatihan Kewirausahaan, Keterampilan Wirausaha dan Komitmen Individu Individual Terhadap Kinerja Pelaku UMKM Food & Beverage di Jember Maharani, Bunga; Setyowati, Trias; Rahayu, Jekti
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.4938

Abstract

This study aims to examine and analyze the influence of Entrepreneurship Training, Entrepreneurial Skills, and Individual Commitment on the Performance of Food & Beverage UMKM Actors in Jember. This study focuses on identifying the performance of UMKM operators. A quantitative approach is used, employing regression analysis to test the relationship between independent variables (Entrepreneurship Training, Entrepreneurial Skills, and Individual Commitment) and the dependent variable (Operator Performance). UMKM Food & Beverage operators in Jember were selected as the research subjects because they align with the research problem. Data was collected through a questionnaire (Google Form) distributed to Food & Beverage UMKM operators in Jember and will be analyzed using SPSS version 25. The research results indicate that Entrepreneurship Training positively and significantly influences Operator Performance with a calculated t-value of 6.410, which is greater than the critical t-value of 1.975 and a significance level of 0.000, which is less than 0.05. Entrepreneurial Skills also positively and significantly influence Performance with a calculated t-value of 8.974, which is greater than the critical t-value of 1.975 and a significance level of 0.000, which is less than 0.05. Commitment has a positive and significant effect on Performer Performance with a calculated t-value of 5.214, which is greater than the critical t-value of 1.975, and a significance level of 0.000, which is less than 0.05. Aside from the variables examined in this study, the results indicate that the three variables only account for 47.1% of the variance in MSME performance. This suggests that there are still 52.9% of other potential variables that may influence MSME performance, such as business motivation, market orientation, entrepreneurial competence, and individual characteristics. Therefore, future research is recommended to consider these factors in order to gain a more comprehensive understanding of MSME performance.
Co-Authors Adnan, Fahrobby Agung Budi Sulistiyo Aisa Tri Agustini Aprillianto , Bayu Aulia, Tazqia Bayu Aprillianto Bulan Prabawani Djoko Supatmoko Dwi Septilestari Fitri Aulia Rachmi Gusti Anugerah, Eza Gusti Ayu Wulandari Hafindatama Akbar Privika Indah Purnamawati Indah Purnamawati Indah Purnamawati, Indah Indrayuda Indrayuda Kresna Syukma Taruna Lilik Farida Lutfiana Pratiwi Mardiana, Hanun Ria Mas’ud, Imam Moch. Abdul Mukid Muhammad Miqdad Nining Ika Wahyuni Novi Wulandari Novi Wulandari Widiyanti Novi Wulandari Widiyanti Nur Hisamuddin Oktaviani Ari Wardhaningrum Pratiwi, Lutfiana Rahayu, Jekti Ratna Dwi Wulandari Ririn Irmadariyani Rizki Rahma, Kamila Sari Listyorini Sianipar, Charlotte Aulia Putri Sulistyo, Agung Budi Suparti Suparti Triana Novitasari Trias Setyowati, Trias Wulandari, Chindy Yehezkiel Geoffrey Yosefa Sayekti