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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Ilmiah Ecobuss Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Environmental, Sustainability, and Social Science AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga JRABA LEBAH International Journal of Applied Business and International Management Aktiva: Journal Of Accountancy and Management Al-Muhasib: Journal of Islamic Accounting and Finance Jurnal Pengabdian Nasional (JPN) Indonesia eJEBA
Bayu Aprillianto
Universitas Jember
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PRAKTIK AUDIT SYARIAH DALAM PERSPEKTIF INTERNASIONAL Bayu Aprillianto; Ahmad Roziq; Aisa Tri Agustini; Yosefa Sayekti
UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

Proses bisnis berbasis syariah telah mengalami perkembangan yang signifikan khususnya di negara-negara muslim seperti Indonesia, Malaysia, Bangladesh, dan Brunei Darussalam. Keempat negara tersebut telah banyak memiliki lembaga keuangan syariah. Lembaga tersebut juga telah memenuhi akuntabilitas mereka kepada Allah SWT dan umat manusia melalui laporan keuangan syariah. Dalam hal ini, audit syariah sangat dibutuhkan untuk menilai secara independen tentang sebuah laporan keuangan syariah sebagai acuan para stakeholder dalam pengambilan keputusan. Oleh karena itu, studi ini bertujuan untuk menganalisis praktik audit syariah di keempat negara tersebut. Hasil studi menunjukkan bahwa praktik audit syariah di Indonesia, Malaysia, Bangladesh, dan Brunei Darussalam ada dalam keadaan yang relatif sama berdasarkan empat aspek praktik audit syariah yaitu kerangka kerja, ruang lingkup, kualifikasi auditor, dan independensi auditor. Hasil analisis juga menujukkan bahwa praktik audit syariah di negara-negara tersebut terdapat kesenjangan antara yang diharapkan dengan yang sebenarnya.
PANDEMI COVID-19: LEBIH BAIK MENAMBAH UTANG ATAU EKUITAS? Bayu Aprillianto; Oktaviani Ari Wardhaningrum
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i1.26420

Abstract

ABSTRACTCovid-19 Pandemic has caused massive changes. Lockdown policy set by the government to suppress the rate of transmission of the virus has had huge impact on the economy. Many companies must suffer losses, even have to declare bankruptcy. Operational activities had been limited that caused the company no longer being able to rely on internal funding to finance its business. The company is faced with a choice of external funding decisions, that is increasing debt (on liability side) or issue shares (on the equity side). This study aims to examine the effect of capital structure during the pandemic on financial performance. This research conducted on 121 companies from consumer non-cyclicals, transportation & logistic, and banking sector listed on Indonesia Stock Exchange. The results show that during the pandemic companies tend to prefer to increase debt than equity. Further testing shows that the companies with dominant debt capital structure have positive effect on financial performance. Meanwhile, the companies with a dominant equity capital structure have no significant effect.Keywords: debt, equity, financial performance, pandemicABSTRAKPandemi Covid-19 menyebabkan perubahan yang sangat masif. Kebijakan lockdown yang dilakukan oleh pemerintah untuk menekan laju penularan virus memberikan dampak yang sangat besar bagi perekonomian. Banyak perusahaan yang harus mengalami kerugian, bahkan harus mengumumkan kebangkrutan. Kegiatan operasional perusahaan yang terbatas mengakibatkan perusahaan tidak lagi dapat mengandalkan pendanaan internal untuk membiayai usahanya. Perusahaan dihadapkan pilihan keputusan pendanaan eksternal, yaitu menambah utang (di sisi liabilitas) atau menerbitkan saham (di sisi ekuitas). Penelitian ini bertujuan untuk menguji pengaruh struktur modal di masa pandemi terhadap kinerja keuangan. Pengujian dilakukan ke 121 perusahaan dari perusahaan sektor barang konsumen non-primer, transport dan logistik, dan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa di masa pandemi, perusahaan cenderung lebih memilih menambah utang dibandingkan ekuitas. Pengujian lebih lanjut menunjukkan bahwa sampel perusahaan dengan struktur modal dominan utang menunjukkan hasil berpengaruh positif pada kinerja keuangan. Sedangkan pada sampel perusahaan dengan struktur modal dominan ekuitas menunjukkan hasil tidak signifikan.Kata kunci: ekuitas, kinerja keuangan, pandemi, utang
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.
Menuju Tata Kelola Bumdes Yang Baik Melalui Digitalisasi Dan Konsolidasi Laporan Keuangan Bayu Aprillianto; Bunga Maharani; Yosefa Sayekti; Ririn Irmadariyani; Indah Indah Purnamawati; Agung Budi Sulistiyo
Abdi Panca Marga Vol 3 No 2 (2022): Jurnal Abdi Panca Marga Edisi November 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v3i2.999

Abstract

Indonesian Government encourages the increasing of village economic through Village Owned Enterprise (BUMDes). Good governance of BUMDes has to have accountability and transparency. Condition of financial reporting of BUMDes in Tengger Mountain and Pandalungan society is still manual, excel-based, moreover having unpublished-financial reporting. Financial reporting form is still only report of cash receipts and contests and not accrual base. Hence, need to digitalize consolidated financial reporting based on Microsoft Access within business units. Keywords: BUMDes, Consolidation, Digitalzation, Financial Report.
Optimization of Selo Bonang Tourism in Panduman Village Through Identification and Construction of Singing Stone Valley Markus Apriono; Bayu Aprillianto; Regina Niken Wilantari; Nining Ika Wahyuni; Eko Suwargono; Isti Fadah; Siti Maria Wardayati; Intan Nurul Awwaliyah
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.v3i2.183

Abstract

Selo Bonang is one of the new tours that can be an attraction with various potentials possessed. Selo Bonang itself has a lot of potential, both from the cultural aspect, the topography of the location, then the variety of economic products sold by the local community, and there is a unique thing that has the potential to become iconic because it is still not found in other locations, namely the existence of stone sites that have tones and can be enjoyed in the Argopuro valley, the site is called "Singing Stone Valley". This devotion aims to compose and construct the musical stone arrangement into a harmonious tone. This activity will be useful in attracting tourists so that they can play musical instruments from natural stones with the natural atmosphere of the Argopuro valley.
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.
IMPLEMENTASI KONSEP COMMUNITY BASED TOURISM DALAM PENGELOLAAN WISATA BERKELANJUTAN: STUDI DESA SUKOREJO KABUPATEN JEMBER Yasmine Cahya Syifa; Muhammad Harits Anwar; Diah Mustikawati; Wahyu Gilang Wahid Maulana; Ivo Rajava Fiba; Nadya Astadewi Putri Abdullah; Christin Wijaya Untoro; Kanzulia Arsyta Qaribil Hasanah; Ananda Rizky Sanjaya; Bayu Aprillianto
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19087

Abstract

Sektor pariwisata merupakan aspek fundamental dalam pertumbuhan ekonomi Indonesia dan masih terus dikembangkan. Melalui pedesaan, pariwisata tumbuh dan berkembang dengan sangat baik sesuai dengan potensi yang ada di masing-masing daerah. Tak jarang, keindahan dan panorama pedesaan benar-benar menarik minat masyarakat untuk berkunjung. Sektor pariwisata juga mampu membawa manfaat yang besar, baik bagi pengelola, dunia usaha, masyarakat sekitar, maupun pemerintah desa itu sendiri. Oleh karena itu, dedikasi untuk mengangkat potensi Desa Sukorejo, Bangsalsari, Jember sangatlah penting. Potensi kanal yang sangat eksotik dengan latar belakang persawahan dan Pegunungan Argopuro bisa dijadikan destinasi wisata di Jember. Keterlibatan masyarakat, kelompok sadar pariwisata, badan usaha milik desa, usaha kecil, mikro, dan menengah di Sukorejo adalah suatu keharusan dalam memanfaatkan potensi tersebut. Cara yang dilakukan adalah dengan mengadakan audiensi dengan pemerintah setempat, melatih anggota kelompok sadar pariwisata dan badan usaha milik desa, melakukan kunjungan ke kanal, melakukan perintisan destinasi wisata, dan mempromosikan destinasi. Hasil yang dicapai adalah destinasi percontohan kanal pariwisata yang mengusung konsep pariwisata berbasis masyarakat dengan memanfaatkan potensi Sukorejo. Pengabdian ini diharapkan dapat memajukan perekonomian di Sukorejo dan menjadikan desa tersebut sebagai salah satu desa wisata di Jember.
PENGABDIAN MASYARAKAT KEPADA PELAKU UNIT BISNIS BUMDESA BAHAGIA MELALUI PELATIHAN SMART QASIR APPLICATION GUNA MENINGKATKAN LAYANAN KEUANGAN CAFé SAELO SIDOMULYO Resha Dwi Ayu Pangesti Mulyono; M. Farid Afandi; Herry Prasetyo; Dien Vidia Rosa; Bayu Aprillianto
Abdi Panca Marga Vol 4 No 2 (2023): Jurnal Abdi Panca Marga Edisi November 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i2.1679

Abstract

Cafe Saelo is part of the BUMDESA Bahagia business unit located in Sidomulyo Village, Silo District In transaction service activities at Café Saelo which is part of the business unit of BUMDESA Bahagia still uses manual recording where sometimes there are still errors by the financial department. The problem that arises is often also that Café Saelo does not calculate how much sales results in real time and café needs that match consumer demand well. So in this case the service team has the initiation to use the Smart Qasir application by mapping menus and recording financial transactions. This program aims to introduce and train Café employees with the Smart Qasir application in recording sales, mapping technology-based café set menus so as to get real time information every time there is a sale. The method carried out is mapping the set menu sold at the café, financial transactions, especially making sales reports by discussing with the cashier and treasurer of the café. The result is to create technology-based sales reports with the Smart Qasir application for Cafe Saelo employees. This output is also expected to be part of the needs of partners to be able to make café financial statements that are integrated with BUMDESa Bahagia Sidmulyo so that reports are transparent. KeywordS: Financial Transactions, Qasir Smart App, Transparency
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE Yurinda Eka Morieta; Bayu Aprillianto; Oktaviani Ari Wardhaningrum
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.5172

Abstract

Background: The rising value of Sri-Kehati Index companies in recent years indicates that there is a change in investor orientation towards green investment. Green investment itself has now become a world and government concern which is realized through several regulations. Therefore, companies are required to disclose the sustainability business that has been carried out.Objective: This study aims to analyze the effect of sustainability report disclosure on firm value with dividend policy as a moderating variable.Research Methods: Multiple linear regression analysis and Moderated Regression Analysis (MRA)Research Results: The result showed that sustainability report disclosure has a negative effect on firm value and dividend policy strengthens the negative effect of sustainability report disclosure on firm value.Authenticity/Novelty of Research: The addition of dividend policy as a moderating variable between the relationship between sustainability report disclosure and firm value.
The Effect of Financial Performance and Environmental Sensitivity on ESG Disclosure: Empirical Study in Agroindustrial Sector Markus Apriono; Isti Fadah; Siti Maria Wardayati; Regina Niken; Bayu Aprillianto; Nining Ika Wahyuni; Intan Awwaliyah
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2531

Abstract

Environmental, Social, Governance (ESG) has become an essential issue in business operation as a result from pressures from stakeholder such as government, society, creditors, and investors not to only seeking profit, but also preserving the environment, caring the society, and having good governance. The purpose of this study is to examine the effect of financial performance and environmental sensitivity on ESG implementation by using regression model. The financial performance measured by Return on Asset (ROA), environmental sensitivity measured by dummy variable which divided companies into two groups with high and low Green House Gas (GHG), and ESG disclosure measured by ESG indicators. There were 18 agroindustrial companies listed in Indonesia Stock Exchange from 2019-2021 observed. The result of this study showed that there was no significant effect of financial performance measured by Return on Asset (ROA) on ESG, otherwise there was positive significant influence of environmental sensitivity on ESG.
Co-Authors Adhani, Brilian Farel Adhani, Brillian Farel Adinda Putri, Frisca Teanna Adnan, Fahrobby Afkarina, R Miftah Agung Budi Sulistiyo Agustriono, Aldi Ahmad Roziq Aisa Tri Agustini Alfan Ainul Yaqin Aulia Rohim Amelia, Wirda Fransisca Ananda Rizky Sanjaya Ayu Wulandari, Gusti Budi Sulistiyo, Agung Bunga Maharani Christin Wijaya Untoro Dewi, Ruli Kusuma Diah Mustikawati Dien Vidia Rosa Firdaus, Rayhan Wahyu Gusti Ayu Wulandari Hapsari, Salu Silvi Herry Prasetyo Indah Purnamawati Intan Awwaliyah Intan Nurul Awwaliyah Isti Fadah Isti Fadah Ivo Rajava Fiba Jamhari Jamhari Kanzulia Arsyta Qaribil Hasanah M. Farid Afandi Markus Apriono Markus Apriono Marvintha, Kirana Ndaru Maulidy, Rafly Syah Moch. Shulthoni, Moch. Muhammad Harits Anwar Muhammad Miqdad Nadya Astadewi Putri Abdullah Nining Ika Wahyuni Novi Wulandari Novi Wulandari Novi Wulandari Widiyanti Novi Wulandari Widiyanti Octora, Devy Ira Bayu Oktaviani Ari Wardhaningrum Oktaviani Ari Wardhaningrum Pratama, Theodicy Kristian Puspito, Agung Nugroho Putri, Imamatin Listya Rafly Syah Maulidy Regina Niken Rengga, Virgilia Carolina Resha Dwi Ayu Pangesti Mulyono Ririn Irmadariyani Siti Maria Wardayati Siti Maria Wardayati Suud, Hasbi Mubarak Suwargono, Eko Taufik Kurrohman Ubaidillah, Mohammad Wahyu Gilang Wahid Maulana Wilantari, Regina Niken Winda Amilia Wiryawan, Adhipramana Khansa Wulandari Widiyanti, Novi Yasmine Cahya Syifa Yosefa Sayekti Yurinda Eka Morieta Zahrosa, Dimas Bastara Zaphora, Shineya Zennita