Articles
<![CDATA[Desain Balanced Scorecard Untuk Mencapai Target Strategis PDAM Hulu Sungai Utara, Kalimantan Selatan ]]>
<![CDATA[Clara Rasida]]>;
<![CDATA[Hendrawan Santosa Putra]]>;
<![CDATA[Oktaviani Ari Wardhaningrum]]>
<![CDATA[ Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 2 No 2 (2021): Jurnal Manajemen Stratejik dan Simulasi Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Andalas ]]>
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DOI: 10.25077/mssb.2.2.40-54.2021
<![CDATA[A company needs to measure its financial and non-financial aspects to prove its proper performance. Balanced Scorecard is one of the tools to measure performance both in financial and non-financial. This study aims to implement Balanced Scorecard design that is in line with the vision and strategy of PDAM Hulu Sungai Utara to achieve the desired performance targets. This is descriptive qualitative research. The data collection methods used were interview, documentation, and observation methods. The type of data used is both primary data in the form of interviews, and secondary data in the form of financial reports and other data attachments. The data analysis method in this study begins by presenting an overview of the next PDAM HSU, classifying the strategic plans that are applied, explaining the causal relationship between strategic plans, determining indicators and targets in each perspective, and describing the Balanced Scorecard design. The results of this study are the measurements in accordance with strategic objectives in each perspective according to the Balanced Scorecard concept. It is expected to make PDAM HSU easier for achieving its strategic goals.]]>
<![CDATA[EVALUASI KINERJA PELAKSANAAN TUGAS KEHUMASAN PADA INSTALASI HUMAS DAN PROMOSI KESEHATAN RUMAH SAKIT (PKRS) RSD DR SOEBANDI ]]>
<![CDATA[Meilinda Rafika Sari]]>;
<![CDATA[Sudarno Sudarno]]>;
<![CDATA[Hendrawan Santosa Putra]]>;
<![CDATA[Indah Purnamawati]]>;
<![CDATA[Alfi Arif]]>;
<![CDATA[Imam Mas'ud]]>
<![CDATA[ VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies ]]>
Publisher : <![CDATA[Study Program of Management Faculty of Economics and Business University of Jember ]]>
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DOI: 10.19184/value.v1i2.36168
<![CDATA[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.]]>
<![CDATA[ANALYSIS OF PSAK 71 IMPLEMENTATION ON ALLOWANCE FOR IMPAIRMENT OF FINANCIAL ASSETS ]]>
<![CDATA[Kartika Kartika]]>;
<![CDATA[Andriana Andriana]]>;
<![CDATA[Alfi Arif]]>;
<![CDATA[Sudarno Sudarno]]>;
<![CDATA[Hendrawan Santosa Putra]]>
<![CDATA[ VALUE: Journal of Business Studies Vol 1 No 1 (2022): VALUE: Journal of Business Studies ]]>
Publisher : <![CDATA[Study Program of Management Faculty of Economics and Business University of Jember ]]>
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DOI: 10.19184/value.v1i1.31655
<![CDATA[Banking is one of the main industries that can be used as an indicator of the economy in a country. The health condition of a country's economy can be assessed through the level of soundness and financial performance of its banking industry. In 2017 the Financial Accounting Standards Board (DSAK) together with IAI, ratified a new PSAK (Statement of Financial Accounting Standards), namely PSAK 71 regarding Financial Instruments guided by IFRS 9. The update to PSAK 71 is a response to companies, especially those engaged in financial or financial to risky credit. This study aims to determine the results of the comparative analysis of financial performance before and after the application of PSAK 71 on Allowance for Impairment Losses in Banking by using a case study at Bank Rakyat Indonesia. The analytical method used in this study is the CAMEL method. The results of the calculation of financial ratio analysis using the CAMEL method can be seen that the overall financial performance of BRI before and after the implementation of PSAK 71 experienced significant changes, both in terms of capital, earning assets, management, profitability and liquidity.]]>
<![CDATA[Competency of sharia account officer, murabaha financing performance and sharia cooperative performance ]]>
<![CDATA[Nur Hisamuddin]]>;
<![CDATA[Septarina Prita Dania S]]>;
<![CDATA[Hendrawan Santosa Putra]]>;
<![CDATA[Ahmad Ahsin Kusuma Mawardi]]>;
<![CDATA[Wasito Wasito]]>
<![CDATA[ AKUNTABEL Vol 18, No 4 (2021): Desember ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v18i4.10248
<![CDATA[Tujuan yang ingin dicapai dari penelitian ini adalah untuk menganalisa dan membuktikan pengaruh variabel kompetensi of account officer syariah terhadap kinerja pembiayaan murabahah dan kinerja koperasi syariah serta pengaruh variabel kinerja pembiayaan murabahah terhadap kinerja koperasi syariah. Teknik purposive sampling digunakan untuk menentukan sampel yang representative dari populasi penelitian yaitu koperasi syariah yang tersebar di Karasidenan Besuki Propinsi Jawa Timur Indonesia. Jenis penelitian yang digunakan adalah explanatory research dengan teknik analisis data mengggunakan partial least square. Hasil penelitian menemukan bahwa variabel kompetensi of account officer syariah berpengaruh positif signifikan terhadap kinerja pembiayaan murabahah namun berpengaruh positive tidak signifikan terhadap kinerja koperasi syariah serta variabel kinerja pembiayaan murabahah berpengaruh positive signifikan terhadap kinerja koperasi syariah. Hasil penelitian membuktikan bahwa kinerja pembiayaan murabahah sebagai full variabel intervening antara variabel kompetensi of account officer syariah dengan variabel kinerja koperasi syariah.]]>
<![CDATA[PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Rofi Nur Ariffadia]]>;
<![CDATA[Andriana Andriana]]>;
<![CDATA[Kartika Kartika]]>;
<![CDATA[Hendrawan Santosa Putra]]>;
<![CDATA[Alfi Arif]]>;
<![CDATA[Theresia Susetyarsi]]>;
<![CDATA[Taufik Kurrohman]]>
<![CDATA[ VALUE: Journal of Business Studies Vol 2 No 1 (2023): VALUE: Journal of Business Studies ]]>
Publisher : <![CDATA[Study Program of Management Faculty of Economics and Business University of Jember ]]>
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DOI: 10.19184/value.v2i1.39925
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, sistem pengendalian internal, sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan sampel pegawai dinas dan badan bagian akuntansi dan keuangan (bendahara) Kabupaten Jember. Berdasarkan hasil pengolahan data menggunakan metode analisis regresi linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, sistem pengendalian internal, berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, sedangkan untuk sistem akuntansi keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.]]>
<![CDATA[Analisis Transparansi Keuangan Daerah Melalui Pengungkapan Laporan Keuangan di Internet Saat Pandemi Covid-19 ]]>
<![CDATA[Khafid Fitriyanto Albahrudin]]>;
<![CDATA[Hendrawan Santosa Putra]]>;
<![CDATA[Oktaviani Ari Wardhaningrum]]>
<![CDATA[ Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July ]]>
Publisher : <![CDATA[Politeknik Negeri Jember ]]>
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DOI: 10.25047/asersi.v3i1.3945
<![CDATA[Transparency is an important pillar of government accountability. A transparent government is a government that is accountable and provides information to the public regarding its strategy, plans and performance. This study aims to analyze the effect of audit opinion, independence ratio, and government size on internet financial reporting during the Covid-19 pandemic. The research sample consists of 88 district/city governments in the Java Island region for 2020-2021, using cluster sampling and logistic regression analysis. The results of this study indicate that the independence ratio has an effect on internet financial reporting during the Covid-19 pandemic, while audit opinions and size government have no effect on internet financial reporting during the Covid-19 pandemic.]]>
<![CDATA[Persepsi motivasi mahasiswa dalam minat investasi green sukuk berdasarkan gender ]]>
<![CDATA[Shinta Alifia Fahira]]>;
<![CDATA[Whedy Prasetyo]]>;
<![CDATA[Hendrawan Santosa Putra]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v17i1.6170
<![CDATA[Research was conducted to investigate the motivational perspectives of scholars regarding investing in Green Sukuk based on gender concepts. This concept provides meaning for scholar investment decision-making in carrying out investment strategies. Qualitative methods with a phenomenological approach were employed in this research. The findings revealed that both male and female scholars are motivated to invest in Green Sukuk. These motivations align with the values of environmental preservation, reducing greenhouse gas emissions, the potential for high returns, safe investments guaranteed by the government, and the fact that this investment can avoid usury. Green Sukuk is also perceived as a means to invest surplus funds. Males are more inclined in Green Sukuk due to environmental concerns, while females are attracted by the investment security it offers. This can be explained by the findings that males tend to have higher environmental awareness compared to females, whereas females are more inclined to avoid investments with high risks. Hence, females are more cautious in their investment choices. However, when examining investment decision-making, there are no differences between males and females except in terms of income.]]>
<![CDATA[Pengelolaan Keuangan Rumah Tangga Untuk Meningkatkan Keharmonisan Dan Kesejahterahan Keluarga ]]>
<![CDATA[Indania, Falsa Kikit]]>;
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Putra, Hendrawan Santosa]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 16 No 1 (2024): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v16i1.3590
<![CDATA[Pengelolaan keuangan adalah suatu proses yang melibatkan perencanaan, pengendalian, dan pengawasan sumber daya keuangan keluarga guna mencapai tujuan-tujuan keluarga. Pengelolaan keuangan rumah tangga juga akan sangat membantu keluarga dalam mengelola keuangan agar lebih efektif dalam penggunaanya. Melakukan pengelolaan keuangan yang baik harus di lakukan guna mewujudkan keluarga yang harmonis dan juga sejahtera. Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan keuangan ibu rumah tangga yang ada di Desa Kedungwaru, Kecamatan Kedungwaru, Kabupaten Tulungagung. Metode penelitian yang digunakan adalah jenis penelitian kualitatif dengan pendekatan studi kasus. Hasil dari penelitian ini menunjukan bahwa informan telah melakukan pengelolaan keuangan dengan baik. Informan telah melakukan penganggaran yang meliputi pengeluaran yang harus dikeluarkan pada setiap hari atau bulannya, besarnya pendapatan yang disisihkan untuk tabungan dan juga investasi. Selain itu, Selain itu adanya kejujuran, tanggung jawab, kebersamaan dan kepercayaan terhadap pasangan juga menjadi faktor penting dalam dalam keberhasilan mengelola keuangan. Pengelolaan keuangan yang baik nantinya akan memperngaruhi keharmonisan dan kesejahterahan keluarga.]]>
<![CDATA[Pemberdayaan Desa Suci Sebagai Desa Wisata Mandiri Berbasis Digital Virtual ]]>
<![CDATA[Pangesti Mulyono, Resha Dwi Ayu]]>;
<![CDATA[Putra, Hendrawan Santosa]]>;
<![CDATA[Andriana, Andriana]]>;
<![CDATA[Kurrohman, Taufik]]>
<![CDATA[ Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Vol 6, No 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Universitas Al Azhar Indonesia ]]>
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DOI: 10.36722/jpm.v6i2.2285
<![CDATA[Desa Suci merupakan salah satu desa yang berada di Kecamatan Panti, Kabupaten Jember yang terletak kurang lebih 14 km dari pusat kota Jember. Desa Suci menyuguhkan potensi alam yang melimpah sehingga desa ini memiliki salah satu air terjun terbaik di Kabupaten Jember, yakni Air Terjun Tancak. Selain itu, kreativitas dan keuletan para pengrajin aluminium yang berada di Desa Suci nyatanya dapat berpotensi menjadikan Desa Suci memiliki industri kreatif unggul. Pada survei pendahuluan yang dilakukan oleh tim, didapati bahwa terdapat ketidakoptimalan dalam mengembangkan branding desa, padahal memiliki potensi unggul untuk dikembangkan. Pengabdian ini bertujuan untuk mengembangkan dan meningkatkan sektor pariwisata dan ekonomi kreatif lokal dengan memaksimalkan kegiatan promosi visual sebagai branding Desa Suci. Tahapan pengabdian desa binaan ini dimulai dari tahap pemetaan digitalisasi untuk desa wisata dan potensi unggulan desa lainnya, kemudian peningkatan kompetensi dan kapabilitas SDM agar kegiatan branding melalui media digital dapat maksimal dan dapat menjadikan Desa Suci sebagai icon desa mandiri di Kabupaten Jember dari segi pariwisata dan ekonomi lokal kreatif. Hasil dari kegiatan pengabdian ini yakni terciptanya integrasi antar informasi potensi unggulan desa baik dari segi pariwisata maupun dari segi ekonomi kreatif lokal yang dilakukan dengan revitalisasi media digital yang dimiliki desa (website dan media sosial).Kata Kunci: Ekonomi, Desa Wisata, Promosi Wisata, Website.]]>
<![CDATA[A Sociological Review of the 2020 Regional Election Budget Preparation in Jember Regency: A Case Study of the KPU Jember ]]>
<![CDATA[Agus Zainur Rahmat]]>;
<![CDATA[Hendrawan Santosa Putra]]>;
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 6 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i6.12414
<![CDATA[This study analyzes the budgeting process from a sociological perspective, linking it to the phenomena observed during the 2020 simultaneous regional elections at KPU Jember. Using Institutional Isomorphism Theory, the research explores how these phenomena are reflected in the budgeting process. A qualitative approach with a case study methodology was employed, with data collected through interviews with key actors involved in the preparation of the 2020 regional election budget in Jember Regency. The analysis reveals that three mechanisms of institutional isomorphism (mimetic, coercive, and normative) were evident in the budgeting process. The findings demonstrate that sociological factors are integral to the budgeting process, as shown by the application of these isomorphism mechanisms at KPU Jember.]]>
