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All Journal Jurnal Pendidikan Akuntansi (JPAK) JURNAL AKUNTANSI UNIVERSITAS JEMBER Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Akuntansi : Jurnal Akuntansi Integratif ACCOUNTHIK : Journal of Accounting and Finance AJAD : Jurnal Pengabdian kepada Masyarakat ACE : Accounting Research Journal VALUE: Journal of Business Studies JAT (Journal of Accounting and Tax) eJEBA
Indah Purnamawati
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisni, Universitas Jember (UNEJ)
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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STUDI TENTANG PENGGUNAAN ALAT EVALUASI PADA MATA PELAJARAN EKONOMI MATERI AKUNTANSI KELAS XI IPS DI SMA NEGERI 2 LAMONGAN INDAH PURNAMAWATI
Jurnal Pendidikan Akuntansi (JPAK) Vol 1 No 3 (2013)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

Education is one sector which is very important in the development of every country. Level of educational success will be seen if the appropriate evaluation tools and can be used to measure each goal. Therefore the form of test evaluation tool used by the teacher in the assessment of student learning outcomes. This study aims to determine the type of evaluation tool used by the teacher and the reason teachers use the evaluation tool, as well as to determine the feasibility of the evaluation tool used by teachers in accounting subjects in class XI IPS SMA Negeri 2 Lamongan. This research is a descriptive study. Techniques of data collection using interviews, and documentation. The results showed that the evaluation tools used in accounting subjects in class XI IPS SMA Negeri 2 Lamongan a written test descriptions, which includes test questions daily and mid-semester test questions. Reasons teachers use the evaluation tool is to determine the progress and setbacks of student learning outcomes. Results of the feasibility study of an evaluation tool to obtain very viable category Keyword: evaluation tool, instrument, test.
PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) Indah Purnamawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11 No 1 (2013)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v11i1.1261

Abstract

The substance of financial system is to find reasonable solution for existing practical problems. Both of these vehicles, sukuk and conventional bonds, attempt to mobilize the fund from surplus spending unit to shortage spending units.Sukuk investment is often regard as identical with conventional bond. There are fundamental differences between the two.In the conventional bond the underlying asset is money (debt) and in the sukuk the underlying assets is indeed an assets. The two solutions are clearly not identical;the fundamental diference in their structure has great religious difference .The conventional bond are based on debt instrument while Sukuk financing based on equity method. Keywords: Sukuk. Conventional Bond, AAIOFI
ANALISIS PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN Muhammad Farizal Gigih Putra Pratama; Indah Purnamawati; Yosefa Sayekti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i2.12517

Abstract

This study aims to test and analyze environmental performance and sustainability reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange. This study also aims to determine the effect of environmental performance and sustainability reporting disclosure on firm value. This research uses quantitative research using purposive sampling method. The analytical method used is multiple linear regression with a significance level of 5%. This research was conducted by selecting research data in accordance with the criteria of a sample of 17 manufacturing companies. The data used are secondary data, namely data obtained indirectly from original sources but through internet intermediary media in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange and references in the form of supporting books that relate to research. Keywords: Environmental Performance, Firm Value, Sustainability Reporting, Firm Value
MODEL PEMBIAYAAN SALAM PADA PETANI SINGKONG DAN USAHA KECIL BERBAHAN SINGKONG DI KABUPATEN JEMBER Ahmad Roziq; Nur Hisamuddin; Nining Ika Wahyuni; Indah Purnamawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 12 No 2 (2014)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v12i2.1410

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganlisis (1) bagaimana pelaksanaan dan permaslahan operasionalisasi pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong; (2) apa saja faktor-faktor yang menjadi kendala ketidakberhasilan dan faktor-faktor pemacu keberhasilan pembiayaan sistem salam dan (3) bagaimana model pembiayaan sistem salam yang sesuai dengan karakteristik petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong. Jenis penelitian yang akan digunakan adalah penelitian kualitatif exploratory   yang  akan dilaksanakan di wilayah Kabupaten Jember. Jenis data yang digunakan adalah data primer dan sekunder diolah dan dianalisis dengan menggunakan metode triangulasi data. Hasil penelitian menemukan bahawa tidak ada pembiayaan salam yang diperoleh petani singkong baik dari industri/usaha  tape, keripik singkong maupun tepung singkon, di lembaga keuangan syariah seperti  Bank Syariah Mandiri, Bank Muamalat, BPR Syariah ASRI Madani Nusantara maupun BMT Sidogiri. Permasalahan yang dihadapi petani singkong adalah kekurangan modal, kesulitan memasarkan dan rendahnya kualitas singkong pada saat musim hujan, gagal panen, serangan hama penyakit, waktu stock dan naik turunnya harga serta lamanya periode produksi mulai tanam sampai dengan panen. Permasalahan yang akan dihadapi dalam pelaksanaan operasionalisasi pembiayaan sistem salam adalah tidak ada modal yang digunakan untuk membayar uang tunai dimuka, adanya risiko hilngnya modal, karakter tidak baik atau hasil panen di jual ke pihak lain karena adanya kenaikan harga. Model pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong mungkin bisa dilakukan adalah pembiayaan salam pararel dengan models isthisna cara memodifikasi cara pembayaran seperti pembiayaan murabahah.   Kata Kunci: pembiayaan, salam, salam pararel, lembaga keuangan syariah
MENGULIK SISI KETERLAMBATAN PENYERAPAN ANGGARAN Ika Anisa Putri; Andriana Andriana; Kartika Kartika; Indah Purnamawati; Alfi Arif
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.28080

Abstract

ABSTRACTThis research aims to examine and investigate in depth about the causes of the absorption of delays that occur in the Central University of Jember University. This research begins with the uneasiness of the phenomenon that occurs in the Central UKM University of Jember will be a delay in the absorption of the budget. This problem certainly has an impact on funds used temporarily to meet pre-event needs. Even more so if the funds needed are large. In addition, this delay in budget absorption also results in suboptimal activities carried out and has an impact on the University of Jember, specifically related to one of the principles of GUG (Good University Governance), namely the principle of responsibility which indicates the extent to which the process of providing public services carried out by Jember University, is it already in accordance with administrative and organizational requirements that are true and in accordance with statutory regulations. This research is qualitative research using ethnomethodology study methods. The results showed that the cause of the delay in budget absorption was due to the delay in the submission of TOR, unpreparedness in the implementation of SIMAWA, the existence of a long bureaucratic process plus a clash of busyness from the approval party, delay in SPJ collection, accumulation of activity programs at the end of the year, and the number of activity programs proposed by Central UKM of Jember University.Keywords: Public Sector Accounting, Budget Absorption, Good University Governance (GUG) ABSTRAKPenelitian ini bertujuan untuk menelaah dan menelisik secara mendalam tentang penyebab keterlambatan penyerapan yang terjadi pada UKM Pusat Universitas Jember. Penelitian ini berawal dari adanya keresahan fenomena yang terjadi pada UKM Pusat Universitas Jember akan keterlambatan dalam penyerapan anggaran. Adanya permasalahan ini tentu saja berdampak pada dana-dana yang digunakan sementara untuk memenuhi kebutuhan pra acara. Terlebih lagi jika dana yang dibutuhkan dalam nominal yang besar. Selain itu keterlambatan penyerapan anggaran ini juga mengakibatkan tidak optimalnya kegiatan yang dilaksanakan serta berdampak pada Universitas Jember, khsusunya terkait dengan salah satu prinsip GUG (Good University Goververnance) yaitu prinsip responsibilitas yang menunjukkan sejauh mana proses pemberian pelayanan publik yang dilakukan oleh Universitas Jember, apakah sudah sesuai dengan ketentuan-ketentuan administrasi dan organisasi yang benar dan sesuai dengan peraturan perundang-undangan. Penelitian ini merupakan penelitian kualitatif menggunakan metode studi etnometodologi. Hasil penelitian menunjukkan bahwa penyebab keterlambatan penyerapan anggaran dikarenakan keterlambatan dalam pengajuan TOR, ketidaksiapan dalam penerapan SIMAWA, adanya proses birokrasi yang panjang ditambah benturan kesibukan dari pihak approval, keterlambatan pengumpulan SPJ, penumpukan program kegiatan di akhir tahun, dan banyaknya program kegiatan yang diusulkan oleh UKM Pusat Universitas Jember.Kata kunci: Akuntansi Sektor Publik, Penyerapan Anggaran, Good University Governance (GUG)
Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus Covid-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia) Indah Kusumawati; Indah Purnamawati; Resha Dwi Ayu Pangesti Mulyono
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.752

Abstract

This study was conducted to examine and analyze the differences in market reactions before and after the announcement of the first COVID-19 case in Indonesia. This type of research is comparative quantitative using secondary data on stock prices, outstanding shares and trading volume of shares of agricultural sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection used purposive sampling technique, so that the number of samples from agriculture sector companies was 21 observational data. Hypothesis testing in this study used the paired samples t-test with the normality test using the Kolmogorov-Smirnov test. The results showed that the market reaction proxied by cumulative abnormal return and trading volume activity did not have a significant difference between before and after the announcement of the first Covid-19 case in Indonesia in agricultural sector companies. Based on these results, there is a tendency that market participants do not capture the information content of the announcement of the Covid-19 case that makes the market react.
EVALUASI KINERJA PELAKSANAAN TUGAS KEHUMASAN PADA INSTALASI HUMAS DAN PROMOSI KESEHATAN RUMAH SAKIT (PKRS) RSD DR SOEBANDI Meilinda Rafika Sari; Sudarno Sudarno; Hendrawan Santosa Putra; Indah Purnamawati; Alfi Arif; Imam Mas'ud
VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.662 KB) | DOI: 10.19184/value.v1i2.36168

Abstract

The importance of public relations tasks in the hospital work system as a center for the formation of a brand image for the hospital towards the community is the main concern in determining the community's choice of hospital. Therefore, hospitals are required to carry out good public relations duties. The subject of this study was the Public Relations and PKRS Installation at RSD Dr Soebandi as one of the hospitals that has implemented and developed guidelines for the implementation of public relations tasks. The guidelines for the implementation of public relations tasks used by RSD dr Soebandi are compiled in the form of a Director's Decree. The research was conducted using in-depth interviews with informants to form the basis for formulating performance evaluations. The results showed that the Public Relations and PKRS Installation at RSD Dr Soebandi consisted of 3 units that jointly carried out public relations tasks, namely the PR and marketing unit, the PKRS unit, and the public complaints unit. After comparison, it was stated that the Public Relations and PKRS Installation of RSD dr Soebandi had not fully carried out their public relations duties in accordance with the agreed public relations task guidelines.
Pengaruh Cakupan Dan Tone Pengungkapan Sustainability Report Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks LQ 45 Vanessa Gitaria; Indah Purnamawati; Arie Rahayu
ACE: Accounting Research Journal Vol 2 No 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to examine and analyze the effect of disclosure of economic, environmental, and social sustainability reports on company value; and the tone of disclosure of the economic, environmental, and social aspects of the sustainability report on the value of the company. The population of this study are companies listed in the LQ 45 index in 2018-2020. The data collection method in this study was carried out through the website of each research company. This study has 54 research samples taken using purposive sampling method. The data analysis method in this study used descriptive statistical analysis, classical assumption test, multiple linear regression analysis in the form of F test and t test, and coefficient of determination. The results showed that the disclosure of the sustainability report on the economic aspect had no effect, the environmental aspect had a significant positive effect, and the social aspect had a negative effect on firm value. The tone of the disclosure of the sustainability report on the economic aspect has no effect, the environmental aspect has a significant positive effect, and the social aspect has a negative effect on firm value. Keywords: Coverage of Sustainability Report Disclosure, Tone Of Sustainability Report Disclosure, Company Value ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Pengungkapan sustainability report aspek ekonomi, lingkungan, dan sosial terhadap nilai perusahaan; dan pengaruh Tone pengungkapan sustainability report aspek ekonomi,lingkungan, dan sosial terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar dalam indeks LQ 45 tahun 2018-2020. Penelitian ini menggunakan 54 sampel penelitian berdasarkan metode purposive sampling. Metode analisis data dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda berupa uji F dan uji t, dan koefisisen determinasi. Hasil penelitian menunjukkan bahwa pengungkapan sustainability report aspek ekonomi tidak berpengaruh, aspek lingkungan berpengaruh positif signifikan, dan aspek sosial berpengaruh negatif terhadap nilai perusahaan. Tone pengungkapan sustainability report aspek ekonomi tidak berpengaruh, aspek lingkungan berpengaruh positif signifikan, dan aspek sosial berpengaruh negatif terhadap nilai perusahaan. Kata kunci: Cakupan Pengungkapan Sustainability Report, Tone Pengungkapan Sustainability Report, Nilai Perusahaan
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
Pendampingan Implementasi Digital Marketing Sebagai Strategi Pemasaran UMKM Sentra Tape di Desa Tegalwaru Kabupaten Jember Yosefa Sayekti; Indah Purnamawati; Ririn Irmadariyani; Bambang Irawan; Aisa Tri Agustini
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.v3i2.180

Abstract

Partner of this Community Service Activity are are Micro, Small and Medium Enterprises (MSMEs) engaged in Snack/food manufacturing, namely tape (fermented cassava) located in Tegalwaru Village, Mayang District, Jember Regency. There are 10 MSMEs partners whose businesses have been established for a long time. However, the marketing activities are still traditional. For this reason, these MSMEs need to be given development related to their marketing and given training on the importance of digital marketing as a marketing strategy for MSMEs so that the marketing system is even better so that it can expand the scope of its target market and can increase sales. One of the digital media used to market products is Instagram. In addition, MSMEs are also given assistance in updating their product packaging to make it look more attractive so that it can attract consumer interest. The outputs resulting from this service activity are re-branding packaging, as well as maximizing the use of Instagram social media. The method used is to provide materials and training in the form of Focus Group Discussions (FGD). From the results obtained in this activity, it is suggested that the use of digital marketing should be more optimized so that it can produce the desired target, namely increasing market share and sales of MSMEs.
Co-Authors Agustriono, Aldi Ahmad Roziq Aisa Tri Agustini Alfi Arif Andriana Andriana Arie Rahayu Ayu Wulandari, Gusti Bambang Irawan Bayu Aprillianto Budi Sulistiyo, Agung Bunga Maharani Dina Aprilia, Dina Hendrawan Santosa Putra Ika Anisa Putri Imam Mas'ud Indah Kusumawati Kartika Kartika Kartika Meilinda Rafika Sari Muhammad Farizal Gigih Putra Pratama Nining Ika Wahyuni Nur Hisamuddin Oktaviani Ari Wardhaningrum Pangesti Mulyono, Resha Dwi Ayu Rafly Syah Maulidy Ririn Irmadariyani Risalatul Maghfiroh Sudarno Sudarno Tia Ardianty Aulia Vanessa Gitaria Wiyasih Zerlinda Wulandari Widiyanti, Novi Yehezkiel Geoffrey Yosefa Sayekti