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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 Community Development Journal: Jurnal Pengabdian Masyarakat ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING 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 kawanad 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.
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.
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.
Pengenalan Tanaman Hidroponik dengan Mengkreasi Limbah Plastik pada Siswa Sekolah Dasar Ubaidillah, Mohammad; Puspito, Agung Nugroho; Suud, Hasbi Mubarak; Marvintha, Kirana Ndaru; Zaphora, Shineya Zennita; Hapsari, Salu Silvi; Firdaus, Rayhan Wahyu; Dewi, Ruli Kusuma; Amelia, Wirda Fransisca; Aprillianto, Bayu; Zahrosa, Dimas Bastara
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 3 (2023): DECEMBER 2023
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i3.193

Abstract

Hydroponics can be an alternative program for elementary or early childhood education as a form of effort to instill an entrepreneurial spirit in agriculture. In addition to raising the theme of hydroponics in community service, we display Go Green material, namely the use and management of plastic waste as a support in Hydroponics activities. Many benefits of the Hydroponics program and the utilization of plastic waste in schools are as follows. Introducing this hydroponic planting system as a new knowledge for students, increasing students' knowledge and insight about the use of plastic waste, and instilling the spirit of farming from an early age. The indicators of the achievement of community service activities are the active participation of SD Pejagan students during the activity and the last achievement is that students practice at their respective homes.
Pengaruh Laba Akuntansi dan Arus Kas terhadap Reaksi Pasar dengan Ukuran Perusahaan sebagai Variabel Kontrol Octora, Devy Ira Bayu; Aprillianto, Bayu; Wardhaningrum, Oktaviani Ari
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.2163

Abstract

Purpose: This study is a quantitative research aimed at examining the impact of accounting profit and cash flow on market reactions, with company size as a control variable, in financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022.Methodology: This research employs a quantitative method utilizing secondary data acquired from the website www.idx.co.id and official company websites in the form of financial reports and stock price data. The sample in this study was determined using purposive sampling method with criteria including, firstly, financial sector companies listed on the IDX during the study period of 2020-2022; secondly, publishing complete audited financial reports during the study duration; and finally, not incurring any losses during the study period. The research sample consisted of 62 companies over the 2020-2022 period, resulting in a total of 186 data points, with 156 valid data points. The analysis model employed in this study is multiple linear regression analysis.Research Findings: The results indicate that accounting profit has a significant positive impact on market reactions, while cash flow has a significant negative impact on market reactions.Novelty: What sets this research apart from similar studies is the sector of research, the study period, and the research variables employed. Tujuan Penelitian: Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh laba akuntansi dan arus kas terhadap reaksi pasar dengan ukuran perusahaan sebagai variabel kontrol pada perusahaan sektor keuangan yang terdatar di Bursa Efek Indonesia (BEI) tahun 2020-2022.Metodologi: Penelitian ini menggunakan metode kuantitatif dengan data data sekunder yang diperoleh melalui laman www.idx.co.id dan situs resmi perusahaan berupa laporan keuangan dan data harga saham. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling dengan kriteria meliputi pertama, perusahaan sektor keuangan yang listing di BEI selama periode penelitian 2020-2022; kedua, menerbitkan laporan keuangan auditan secara lengkap selama durasi penelitian; terakhir, tidak ada kerugian yang dialami selama durasi penelitian. Perusahaan yang memenuhi kriteria sampel dalam penelitian ini adalah sebanyak 62 perusahaan dengan periode penelitian selama 2020-2022, sehingga diperoleh sampel sebanyak 186 data dengan jumlah data valid sebanyak 156 data. Model analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Temuan Penelitian: Hasil penelitian menunjukkan bahwa laba akuntansi berpengaruh positif signifikan terhadap reaksi pasar dan arus kas berpengaruh negatif signifikan terhadap reaksi pasar.Kebaruan: Pembeda penelitian ini dengan penelitian yang mengambil topik serupa ialah sektor penelitian, periode penelitian, dan variabel penelitian yang digunakan.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Shulthoni, Moch.; Alfan Ainul Yaqin Aulia Rohim; Bayu Aprillianto
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.628

Abstract

This study aims to analyze the impact of financial performance on the stock prices of consumer goods industry companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022. The study uses quantitative analysis and secondary data from annual reports of companies listed on the IDX from 2018 to 2022 and data on company stock prices. The independent variables in this study are profitability, financial leverage, and earnings per share (EPS). Profitability is measured by the Return on Assets (ROA), the Debt measures financial leverage to Equity Ratio (DER), and the company's earnings per share is measured by EPS. The dependent variable in this study is the stock prices of the companies. The research sample consists of 55 companies selected through purposive sampling. The data analysis was conducted using the SPSS 24 application program, and various tests were performed. The study results show that profitability and market value positively and significantly affect stock prices. Financial leverage has a positive but insignificant effect on stock prices.
Co-Authors Adhani, Brilian Farel Adhani, Brillian Farel Adinda Putri, Frisca Teanna Adnan, Fahrobby Afandi, M. Farid Afkarina, R Miftah Agung Budi Sulistiyo Agustriono, Aldi Ahmad Roziq Aisa Tri Agustini Alfan Ainul Yaqin Aulia Rohim Amelia, Wirda Fransisca Ammar, Naufal Ananda Rizky Sanjaya Awwaliyah, Intan Ayu Wulandari, Gusti Budi Sulistiyo, Agung Bunga Maharani Christin Wijaya Untoro Dewi, Reni Puspita Dewi, Ruli Kusuma Diah Mustikawati Dien Vidia Rosa Fauziah, Alifiyah Rizqy Firdaus, Rayhan Wahyu Gusti Ayu Wulandari Hapsari, Salu Silvi Herry Prasetyo Ilannajah, Annufus Indah Purnamawati Indah Purnamawati Indah Purnamawati, Indah Intan Awwaliyah Intan Nurul Awwaliyah Isti Fadah Isti Fadah Ivo Rajava Fiba Jamhari Jamhari Kanzulia Arsyta Qaribil Hasanah Kartika Kartika Kholidah, Amilatul Kurniawan, Anggi Lestari, Agustin Dwi Manik, Ella Septiana Markus Apriono Markus Apriono Marshelina, Riska Marvintha, Kirana Ndaru Maulidy, Rafly Syah Moch. Shulthoni, Moch. Muhammad Harits Anwar Muhammad Miqdad Mukaromah, Nur Laily Mulyono, Resha Dwi Ayu Pangesti Musi, Mardiajeng Pawestri Nadya Astadewi Putri Abdullah Niken, Regina Nining Ika Wahyuni Novi Wulandari Novi Wulandari Novi Wulandari Widiyanti Novi Wulandari Widiyanti Octora, Devy Ira Bayu Oktaviani Ari Wardhaningrum Pratama, Theodicy Kristian Puspito, Agung Nugroho Putri, Imamatin Listya Qomaria, Firzanah Yahya Rafly Syah Maulidy Ramadhani, Rafli Regina Niken Rengga, Virgilia Carolina Ririn Irmadariyani Salabillah, Nabila Dwiani Siti Maria Wardayati Siti Maria Wardayati Sitiwani, Sitiwani 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 Zahrosa, Dimas Bastara Zaphora, Shineya Zennita