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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi El Dinar JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) International Journal of Social Science and Business Iqtishoduna: Jurnal Ekonomi Islam Jurnal Penelitian IPTEKS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Proceeding of National Conference on Accounting & Finance Jurnal Pengabdian Masyarakat IPTEKS BUDGETING : Journal of Business, Management and Accounting Journal of Contemporary Information Technology, Management, and Accounting Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) juremi: jurnal riset ekonomi JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Jurnal IPTEK Bagi Masyarakat Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Populer: Jurnal Penelitian Mahasiswa Jurnal Mahasiswa Entrepreneur National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities FINANCE : International Journal Of Management Finance West Science Islamic Studies Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Ulil Albab Jurnal Pengabdian Masyarakat Manage Proceeding of International Conference on Social Science and Humanity

Norita Citra Yuliarti, Norita Citra

Universitas Muhammadiyah Jember

Author-ID : 3670299

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Penyuluhan Perilaku Hidup Bersih Sehat Dengan Cuci Tangan dan Sikat Gigi di SD 1 Pocangan dan MI Mikhrajul Ulum Kecamatan Sukowono kabupaten Jember Norita Citra Yuliarti; Fitri Wulandari
JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Vol 2, No 1 (2021): Juni
Publisher : Universitas Muhammadiyah Jember

Perilaku Hidup Bersih dan Sehat di Sekolah merupakan perilaku yang dipraktikkan oleh peserta didik, guru dan masyarakat lingkungan sekolah atas dasar kesadaran sebagai hasil pembelajaran. Penerapan yang dilakukan secara mandiri mampu mencegah penyakit, meningkatkan kesehatannya, serta berperan aktif dalam mewujudkan lingkungan sehat. Hal ini berdasarkan permasalahan yang ada dilingkungan sekolah yaitu kurang sadarnya tentang kesehatan, serta penerapan perilaku hidup bersih dan sehat di SD 1 Pocangan dan MI Mikhrajul Ulum Kecamatan Sukowono kabupaten Jember. Penyuluhan ini bertujuan untuk memberikan pengetahuan tentang bagaimana perilaku hidup bersih dan sehat yang sebenarnya dan dapat diterapkan di lingkungan sekolah demi mewujudkan sekolah sehat. Indikator prerilaku hidup bersih dan sehat adalah mencuci tangan menggunakan air yang mengalir dan memakai sabun serta gosok gigi dengan menggunakan odol sehari tiga kali. Kegiatan ini dilaksanakan dengan menggunakan metode yang disesuaikan dengan kondisi lingkungan SD 1 Pocangan dan MI Mikhrajul Ulum yaitu melakukan penyuluhan, penyediaan alat dan bahan dan disertai dengan mendemonstrasikan cara mencuci tangan yang baik dan benar untuk semua murid. Selain itu, juga sesi tanya jawab setelah memaparkan materi yang telah diberikan berupa pemutaran video animasi tentang cuci tangan dan gosok gigi. Seusai kegiatan ini mahasiswa melakukan kegiatan monitoring untuk mengetahui tingkat keberhasilannya. Hasil kesimpulan dari penyuluhan ini yaitu seluruh siswa baik di SD 1 Pocangan maupun MI Mikhrajul Ulum mampu menerapkan materi yang telah dipaparkan oleh mahasiswa KKN dalam kehidupan sehari-hari.

Sosialisasi Peningkatan Usaha Tahu Pada UD. Tagor Gebang Jember Norita Citra Yuliarti; Budiono Budiono
Jurnal Pengabdian Masyarakat IPTEKS Vol 5, No 1 (2019): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/pengabdian_iptek.v5i1.2161

UD. Tagor merupakan perusahaan keluarga dengan bidang usaha mengolah kacang kedelai menjadi tahu. Tahu merupakan makanan yang digemari masyarakat, baik masyarakat golongan bawah hingga atas. Tahu di buat oleh para pengrajin rumah tangga dimana teknologi dan peralatannya pun masih sangat sederhana. Namun tahu yang dibuat oleh semua pabrik tahu selalu monoton, tidak ada inovasi baru yang membuat tahu tersebutlebih menarik dan memiliki nilai jual yang lebih tinggi. Pembuatannya pun terkadang masih menggunakan cara tradisonal seperti pada proses pencucian kedelai yang biasanya dilakukan di sungai terdekat, lalu pada proses penghancuran kedelai menjadi sari kedelai juga masih menggunakan cara tradisonal yaitu dengan cara diinjak-injak. Bertolak dari cara pembuatan yang masih menggunakan cara tradisional seperti itulah tahu jarang dikonsumsi oleh para pejabat sebagai jamuan dalam makan malam atau dalam rapat-rapat penting yang biasanya menyuguhkan makanan yang berkelas tinggi. Untuk itu tahu sebagai salah makanan tradisional perlu dilakukan usaha-usaha pembinaan yang mengarah kepada : a). Menciptakan inovasi tahu yang menarik dan tasteful sehingga membuat nilai jual menjadi lebih tinggi, b). Peningkatan usaha memasyarakatkan dan memperluas cakupan konsumen pangan tradisional di daerah lain di luar daerah asal makanan yang bersangkutan, c). Mengemas tampilan tahu agar dapat menjadi makanan “berkelas tinggi” namun dengan harga yang ekonomis.Kata Kunci : tahu, pemasaran, brand

Management of Productive Zakat, Infaq, Shadaqah Funds Through Linkage Program In Covid-19 Pandemic Era Gardina Aulin Nuha; Norita Citra Yuliarti; Yuli Nartati
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 2 (2022): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Optimization of zakat collection will be achieved if zakat management organizations such as BAZNAS Regency need to improve the quality of zakat management by increasing the quality of services, transparency and accountability of financial reports. Distribution of zakat in the form of productive funds by BAZNAZ must be distributed quickly and accurately so that the community, especially those affected by the Covid-19 pandemic era, can be helped. Therefore, the management of zakat management organizations such as the Regency BAZNAS must be able to integrate, interact and innovate the management of zakat funds, productive infaq and shadaqah and program linkage with the government in the Covid-19 Pandemic Era in the Kab. Jember. The purpose of this study is to analyze the model of integration, interaction, innovation, and implementation of the management of zakat, infaq and productive shadaqah funds through linkage programs during the Covid-19 pandemic era. This study uses a quantitative approach (explanatory research) which is strengthened by qualitative (constructive research).

Akuntansi lingkungan pada BUMDes Karya Mandiri untuk mewujudkan green accounting Norita Citra Yuliarti; Devi Wulandari
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art43

Penelitian ini bertujuan untuk mengetahui bagaimana proses akuntansi lingkungan pada BUMDes untuk mewujudkan green accounting, baik secara segi pengakuan maupun respon dari masyarakat. Penelitian ini menggunakan pendekatan fenomenologi dengan melakukan wawancara. Hasil dari penelitian ini adalah praktik dari akuntansi yang bersifat transparan dalam bentuk laporan keuangan yang dimiliki oleh BUMDes Karya Mandiri.

Implementasi Time Driven Activity Based Costing (TDABC) Dalam Penentuan Tarif Rawat Inap Pada Klinik Aisyiyah Asy-Syifa’ Wuluhan Jember Faizaturruhaniah Faizaturruhaniah; Norita Citra Yuliarti; Ibna Kamelia Fiel Afroh
National Multidisciplinary Sciences Vol. 1 No. 3 (2022): Proceedings N-CoME 2022
Publisher : Universitas Muhammadiyah Jember

Penelitian ini bertujuan untuk menghitung tarif kamar rawat inap pada klinik pratama Aisyah Asy-Syifa’ Wuluhan dengan menggunakan metode TDABC. Metode TDABC merupakan pengembangan dari metode ABC yang menggunakan waktu untuk menyelesaikan aktivitas sebagai dasar perhitungan biaya. Jenis penelitian ini adalah deskriptif kualitatif. Objek penelitian ini adalah Klinik Aisyiyah Asy-Syifa’ Wuluhan. Pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa metode TDABC dapat digunakan untuk menghitung tarif rawat inap pada Klinik Aisyiyah Asy-Syifa’ Wuluhan. Metode TDABC dapat menghasilkan informasi yang digunakan untuk pengambilan keputusan bagi pihak manajemen klinik dalam mengontrol efisiensi biaya dan efekivitas dalam kegiatan pelayanan jasa rawat inap.

The Effect of Inflation Rate and Gold Price on Gold Pawn Financing (Rahn) at PT Bank BSI Indonesia Melda Kusuma Wardani; Norita Citra Yuliarti; Riyanto Setiawan Suharsono
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.542

Gold pawn financing can be interpreted as pawning or surrendering physical authority over property/valuables from customers to banks to be managed with the ar-rahn principle, namely as collateral for loans/debts given to customers/borrowers. The purpose of this study was to determine the effect of inflation rate and gold price on the distribution of Rahn financing at PT Bank Syariah Indonesia. The data for this research comes from the official website of Bank Indonesia, PT Antam Indonesia and PT Bank Syariah Indonesia. The data taken is a monthly report. Hypothesis testing using multiple linear regression analysis and data processing tools with the SPSS 21 application. The results of data analysis show that partially the inflation rate does not have a significant effect on the distribution of Rahn Financing of PT Bank Syariah Indonesia with a t value of -2.03 and a significant value of 0.051, and gold price fluctuations affect the distribution of Rahn Financing of PT Bank Syariah Indonesia with a t value of 7.811 and a significant value of 0.000. Simultaneously the inflation rate and gold price affect the distribution of Rahn Financing of PT Bank Syariah Indonesia with an F value of 30.81 and a significance of 0.000 and can be seen from the regression coefficient test (R2) the inflation rate and gold price fluctuations affect the distribution of Rahn Financing of PT Bank Syariah Indonesia by 64.4% and the remaining 35.6% is influenced by other factors outside the research model.

Kinerja Keuangan Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas, Rasio Efesiensi Dan Rasio Pertumbuhan Hidayanti, Rasta Seviafani; Yuliarti, Norita Citra; Halim, Moh
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.16893

Penelitian ini mencoba membawa kebaruan dalam pengukuran kinerja keuangan pengelolaan alokasi dana desa dengan menggunakan rasio efektivitas, rasio efisiensi, dan rasio pertumbuhan. Penggunaan kombinasi rasio-rasio ini memberikan perspektif yang lebih komprehensif dalam mengevaluasi bagaimana alokasi dana desa di Desa Klungkung untuk tujuan pembangunan dan pemberdayaan masyarakat. Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan pengelolaan alokasi dana desa di Desa Klungkung, Kecamatan Sukorambi, Kabupaten Jember. Penelitian menggunakan metode deskriptif kuantitatif untuk mendeskripsikan, meneliti, dan menjelaskan kinerja keuangan desa berdasarkan rasio efektivitas, rasio efisiensi, dan rasio pertumbuhan dari laporan keuangan. Data yang digunakan adalah data dokumenter dalam bentuk Laporan Realisasi Pelaksanaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Desa Klungkung selama periode 2018 hingga 2022. Hasil analisis rasio efektivitas, rasio efisiensi, dan rasio pertumbuhan menunjukkan bahwa kinerja Keuangan Pengelolaan Alokasi Dana Desa (ADD) Desa Klungkung, Kecamatan Sukorambi, Kabupaten Jember tahun 2018 – 2022 tergolong baik dalam keefektivitasan dan keefisiensian kinerja keuangan pengelolaan ADD, tetapi pertumbuhan kinerja keuangan pengelolaan ADD masih tergolong rendah. Adapun rekomendasi dari peneliti berdasarkan hasil penelitian adalah Pemerintah desa klungkung lebih meningkatkan kerapian penyimpanan berkas-berkas laporan keuangan, meningkatkan pendapatan APD, juga meningkatkan pengelolaan laporan keuangan. Dan diharap untuk peneliti selanjutnya dapat menambahkan rasio dan lingkup yang lebih luas agar hasil penelitian bisa dibandingkan. This research tries to bring novelty in measuring the financial performance of village fund allocation management using effectiveness ratios, efficiency ratios and growth ratios. The use of a combination of these ratios provides a more comprehensive perspective in evaluating how village funds are allocated in Klungkung Village for development and community empowerment purposes. This research aims to evaluate the financial performance of village fund allocation management in Klungkung Village, Sukorambi District, Jember Regency. The research uses quantitative descriptive methods to describe, research and explain village financial performance based on effectiveness ratios, efficiency ratios and growth ratios from financial reports. The data used is documentary data in the form of a Realization Report on the Implementation of the Village Revenue and Expenditure Budget (APBDes) of Klungkung Village for the period 2018 to 2022. The results of the analysis of effectiveness ratios, efficiency ratios and growth ratios show that the financial performance of the Village Fund Allocation Management (ADD) of the Village Klungkung, Sukorambi District, Jember Regency in 2018 - 2022 is classified as good in the effectiveness and efficiency of financial performance in ADD management, but the growth in financial performance of ADD management is still relatively low. The recommendations from researchers based on the research results are that the Klungkung village government further improves the neatness of storing financial report files, increases PPE income, and also improves the management of financial reports. And it is hoped that future researchers can add ratios and a wider scope so that research results can be compare

PENGARUH PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP PERSEPSI KEMUDAHAN IMPLEMENTASI AKUNTANSI DAN MANFAAT INFORMASI AKUNTANSI (Studi pada Usaha Mikro Kecil dan Menengah di Kabupaten Jember) Putri, Nailah Cahaya; Yuliarti, Norita Citra; Martiana, Nina
Growth Vol 22 No 1 (2024): Mei
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v22i1.4224

Micro, Small and Medium Enterprises (MSMEs) have an important role in the country's economic movement. Moreover, in the current era, the MSME population is 65.64 million people and is predicted to increase every year. MSMEs experience many obstacles, such as during the pandemic, competition and financial problems. In terms of financial matters, there are still many MSMEs who do not keep accounting records. Lack of knowledge about accounting hinders business management, making it difficult for them to decide which policies to implement. Many entrepreneurs don't understand bookkeeping, which makes accounting decision making difficult. To encourage MSMEs to use accounting, it is necessary to start by fighting the MSMEs themselves. Financial reports are very important for businesses because they can provide relevant and accurate decision making information. Well-prepared financial reports can assist in making strategic decisions and provide a clear picture of a company's financial performance. However, in practice, many challenges arise when preparing financial reports. This research was conducted in Jember Regency with a population of 219 MSMEs and a sample size of 24 MSMEs. The results of this research are that simultaneously training in preparing financial reports (X) has no effect on the perception of ease of implementation of accounting (Y1) and at the same time the benefits of accounting information (Y2).

REKONSTRUKSI PENYUSUNAN LAPORAN KEUANGAN BERBASIS TEKNOLOGI PADA BUMDES AMANAH TEMPUREJO Wulandari, Devi; Yuliarti, Norita Citra; Aspirandi, Rendy Mirwan
Growth Vol 21 No 1 (2023): Mei
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v21i1.2783

Village Owned Enterprises (BUMDes) are business entities established and managed by villages together with local communities to manage village assets, explore village potential and make villages develop for the welfare of village communities, in recording BUMDes financial reports still use a manual system so it is less effective and efficient . Along with the times, the recording of financial statements utilizes technology in the form of the MYOB application which can facilitate the recording of financial reports based on SAK ETAP. The MYOB application is an application from Sage Group products and is a bookkeeping application that functions to make it easier for HR to keep financial records and is the application that has the largest number of users in the world after Quickbooks. Using software will make work more effective and efficient. However, when using this software, the user must be careful and understand because if a slight error occurs, the data processing will repeat from the beginning.

PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING UNTUK PENETAPAN HARGA JUAL Pada Pabrik Tahu “Feri Irawan” Desa Pakusari Santoso, Moch; Yuliarti, Norita Citra; Afroh, Ibna Kamelia Fiel
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 1 (2023): JANUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Many factories or companies do not have proper financial records, especially in calculating the cost of production. Though the calculation is needed in order to facilitate the company in determining the selling price. The method used to calculate the cost of tofu production in this study is the full costing method because in this method it is required to include all costs incurred in the production process, including fixed overhead costs and variable overhead costs. This study uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method and determining the selling price based on the cost plus pricing method. The object of this research is the tofu factory. Data was collected by means of observation, interviews, and documentation. From the results of the study indicate that the calculation of the cost of production based on the full costing method produces higher costs than the calculation according to the company. This is because the company has not included all the cost components incurred for the production process, such as variable overhead costs and non-production costs. So that also experienced an increase in setting the selling price.

Co-Authors Ach. Syahfrudin Syahfrudin Achmad Hasan Hafidzi Ade puspito Afroh, Ibna Kamelia Fiel Afroh, Ibna Kamilia Fiel Alivy Dinda Deviana Alwan Sri Kustono Amalia Virgi Effendy Anggik Agus Setiawan Ari Nuvitasari Ari Sita Nastiti Ari Sita Nastiti Ari Sita Nastiti, Ari Sita Nastiti Ari Sita Nastiti Aspirandi, Rendy Mirwan Aulin, Gardina awatiful azza, awatiful Bahtiar Adi Darmawan Bayu Wijayantini, Bayu Budiono Budiono Budiono, Budiono Cintia Wulandari Davit Rahman Devi Wulandari Devi Wulandari Diana Fatma Hidayah Eko Setiawan Faizaturruhaniah Faizaturruhaniah Fajar Dwi Safitri Fiel Afroh, Ibna Kamilia Fitri Wulandari Fitriya, Elok Fizaini, Muhammad Gardina Aulin Nuha Halim, Moh Hidayanti, Rasta Seviafani Hidayatullah Hidayatullah Imam Mas'ud Intania Pramaiswari Puteri Irma Fatimah Khairunnisa, Firstia Nurlaili Ledi, Ledi Klarismawati Lia Rachmawati M. Dimas Alfansyah K Maharani, Astrid Martiana, Nina Maya Ilma Navi’ah Melda Kusuma Wardani Moh. Firman Ardiansyah Muhammad Anwarul Putra Muhammad Mufarrihul Fuad MZ, Era Inziaj Nastiti , Ari Sita Ni Nyoman Putu Martini G Nina Martiana Nur Chatib, Novi Dian Puspitasari, Dania Puteri, Intania Pramaiswari Putri, Nailah Cahaya Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Riyanto Setiawan Suharsono Safitri, Jasmine Istiva Santoso, Moch Saputri, Agustina Eka Setiawan, Andika Putra Sofi, Aulia Firdatus Sofia Rhosma Dewi Sulistyowati Sulistyowati Susbiyani, Arik Syahfrudin, Ach. Syahfrudin ThIbna Kamelia Fiel Afroh Tiara Aulia Tira Safira Trisna Bela Sirmadani Wahyu Eko Setianingsih Wardhana, Danu Indra Widyani, Inneke Putri Yesinia, Nur Ida Yohanes Gunawan Wibowo Yuli Nartati Yulinartati Yulinartati Yulinartati Zahirah, Zihan Zihan Zahirah

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