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All Journal The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Akuntabel : Jurnal Ekonomi dan Keuangan Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Akuntansi dan Teknologi Informasi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen Stratejik dan Simulasi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis VALUE: Journal of Business Studies International Journal of Business and Applied Economics (IJBAE) eJEBA
Hendrawan Santosa Putra
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Desain Balanced Scorecard Untuk Mencapai Target Strategis PDAM Hulu Sungai Utara, Kalimantan Selatan Clara Rasida; Hendrawan Santosa Putra; Oktaviani Ari Wardhaningrum
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 2 No 2 (2021): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.747 KB) | DOI: 10.25077/mssb.2.2.40-54.2021

Abstract

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.
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.
ANALYSIS OF PSAK 71 IMPLEMENTATION ON ALLOWANCE FOR IMPAIRMENT OF FINANCIAL ASSETS Kartika Kartika; Andriana Andriana; Alfi Arif; Sudarno Sudarno; Hendrawan Santosa Putra
VALUE: Journal of Business Studies Vol 1 No 1 (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 (191.648 KB) | DOI: 10.19184/value.v1i1.31655

Abstract

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.
Competency of sharia account officer, murabaha financing performance and sharia cooperative performance Nur Hisamuddin; Septarina Prita Dania S; Hendrawan Santosa Putra; Ahmad Ahsin Kusuma Mawardi; Wasito Wasito
AKUNTABEL Vol 18, No 4 (2021): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.686 KB) | DOI: 10.30872/jakt.v18i4.10248

Abstract

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.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rofi Nur Ariffadia; Andriana Andriana; Kartika Kartika; Hendrawan Santosa Putra; Alfi Arif; Theresia Susetyarsi; Taufik Kurrohman
VALUE: Journal of Business Studies Vol 2 No 1 (2023): 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 | DOI: 10.19184/value.v2i1.39925

Abstract

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.
Analisis Transparansi Keuangan Daerah Melalui Pengungkapan Laporan Keuangan di Internet Saat Pandemi Covid-19 Khafid Fitriyanto Albahrudin; Hendrawan Santosa Putra; Oktaviani Ari Wardhaningrum
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3945

Abstract

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.
Pengelolaan Keuangan Rumah Tangga Untuk Meningkatkan Keharmonisan Dan Kesejahterahan Keluarga Indania, Falsa Kikit; Prasetyo, Whedy; Putra, Hendrawan Santosa
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 16 No 1 (2024): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v16i1.3590

Abstract

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.
Pemberdayaan Desa Suci Sebagai Desa Wisata Mandiri Berbasis Digital Virtual Pangesti Mulyono, Resha Dwi Ayu; Putra, Hendrawan Santosa; Andriana, Andriana; Kurrohman, Taufik
Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Vol 6, No 2 (2024): April 2024
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jpm.v6i2.2285

Abstract

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.
Overview Implementasi Accrual-Based Budgeting pada Entitas Pemerintahan: Studi Literatur Oktaviani Ari Wardhaningrum; Hendrawan Santosa Putra; Andriana .
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2014)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v1i1.571

Abstract

Government as an organizer for public fund is required to provide public accountability to public. At first the development of public accountability is characterized by the emergence of the New Public Management. Some of the changes have been made ​​including changes in accounting basis that was originally a cash-based accounting turned into accrual-based accounting. In a further development, the accrual basis began to be used as a basis for budgeting that is usually referred to accrual-based budgeting. Based on the review of previous research, it can be concluded that there is still a debate about which is the best basis for implementing in government, especially as a basis for decision making. Is the same basis between the accounting and the budget or whether different basis at its best. The purpose of this study is to see how the implementation of accrual-based budgeting in some countries, the difference between accrual-based budgeting and cash-based budgeting, advantages and disadvantages of accrual-based budgeting, what kind of decisions that can be taken by using accrual-based budgeting in government entities, and how accrual-based budgeting can be implemented in Indonesian government entities. This research was conducted using qualitative research methods with library research technique. The results showed there were countries that implementing accrual-based accounting in conjunction with accrual-based budgeting, which is New Zealand, Australia, and the United Kingdom, and also some countries which do not implement accrual-based budgeting, among which USA, the Netherlands, and Indonesia.
The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia Melenia, Fransisca; Agustini, Aisa Tri; Putra, Hendrawan Santosa
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3135

Abstract

This study aims to examine the effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. This study is a quantitative study. The data used are secondary data obtained from sustainability reports of cement, energy, and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. The data analysis method used in this study is partial least squares using the WarpPLS 7.0 program. The results show that the implementation of green accounting in the form of renewable energy has a negative effect on environmental performance. The implementation of green accounting in the form of recycled waste has a significant positive effect on environmental performance. Meanwhile, the implementation of green accounting in the form of environmental costs has no effect on environmental performance.
Co-Authors Ahmad Ahsin Kusuma Mawardi Aisa Tri Agustini Alfi Arif Andre Kusuma Andriana , Andriana Andriana . Andriana Andriana Andriana Andriana Clara Rasida Dania S, Septarina Prita Dewi Ayu Puspita Dita Puspita Sari Dita Puspita Sari, Dita Puspita Imam Mas'ud Indah Purnamawati Indania, Falsa Kikit Indriatmiko, Pungki Kartika Kartika Kartika Kartika Khafid Fitriyanto Albahrudin Meilinda Rafika Sari Melenia, Fransisca Moh. Mashudi Arif Moh. Mashudi Arif, Moh. Mashudi Mulyono, Resha Dwi Ayu Pangesti Nur Hisamuddin Nur Hisamuddin Oktaviani Ari Wardhaningrum Pangesti Mulyono, Resha Dwi Ayu Rahmat, Agus Zainur Rofi Nur Ariffadia Septarina Prita Dania S Shinta Alifia Fahira Sudarno Sudarno Sunan Amilia Taufik Kurrohman Theresia Susetyarsi Wahyu Agus Winarno Wasito Wasito Wasito Wasito Whedy Prasetyo