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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 JURNAL MANAJEMEN DAN BISNIS INDONESIA Proceeding of International Conference on Social Science and Humanity Jurnal Pengabdian Masyarakat IPTEKS JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Norita Citra Yuliarti, Norita Citra
Universitas Muhammadiyah Jember
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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EVALUASI PERUBAHAN SAK ETAP KE SAK EP TERHADAP LAPORAN KEUANGAN PADA KOPERASI BHAKTI KARYA DI PERKEBUNAN SENTOOL, KOTA JEMBER Saputri, Agustina Eka; Yuliarti, Norita Citra; Suharsono, Riyanto Setiawan
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 11 (2022): NOPEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.327 KB) | DOI: 10.36841/jme.v1i11.2486

Abstract

Cooperatives as one of the entities that use SAK ETAP are expected to know the functions and ease of use of SAK ETAP in preparing financial reports. By using descriptive qualitative, namely collecting data, analyzing data, and concluding data analysis. Collecting data by conducting interviews, documentation and observation. The financial statements in accordance with SAK ETAP consist of, profit and loss statements, balance sheets, cash flow statements, and notes to financial statements which are the basis for the evaluation and presentation of SAK ETAP financial statements. So the results of this study, where the Notes to the financial statements have not been presented by the Cooperative due to a lack of understanding on how to do it and because the reports have been adapted to the needs of those who work within the cooperative rather than compiled according to the relevant ones. ETAP SAK. And still have not implemented SAK EP.
PENERAPAN PELAPORAN KEUANGAN BEDASARKAN ISAK 35 PADA MASJID SUNAN AMPEL GUMUKMAS Fizaini, Muhammad; Yuliarti, Norita Citra; Ari Sita Nastiti, Ari Sita Nastiti Ari Sita Nastiti
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 11 (2022): NOPEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.239 KB) | DOI: 10.36841/jme.v1i11.2540

Abstract

This study aims to determine the existing forms of financial reporting and also to determine the application of financial reporting at the Sunan Ampel Mosque, Kec. Gumukmas Kab. Jember based on ISAK No. 35. The method used is descriptive qualitative. Sources of data using primary and secondary data collected by researchers using interviews, observation, and documentation techniques. In this study, researchers conducted data analysis by collecting data, explaining financial management procedures, reconstructing, presenting to be able to draw a conclusion. The results of the study show that the financial records of the Sunan Ampel Mosque still use a simple method. Financial recording is only done if there is cash in and cash out (cash basis). Then the amount of cash in, cash out, and total cash is reported every Friday by conveying it using the mosque's microphone. Then the preparation of the financial reports of the Sunan Ampel Mosque which was prepared based on ISAK No. 35 produce financial reports that are more structured and more detailed, not only related to cash in and cash out.
Akuntansi Murabahah pada Pembiayaan Modal Usaha pada Bank Syariah Indonesia (BSI) Kantor Cabang Pembantu (KCP) Lumajang Nur Chatib, Novi Dian; Yuliarti, Norita Citra; Nastiti, Ari Sita
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8219

Abstract

In the financial sphere that applies the Sharia accounting system, namely Sharia Banks. The existence of Sharia Banks is followed by Islamic Sharia guidelines in their operations, in response to the need for a strong and stable financial transaction framework, with supervision of financial transactions in accordance with Sharia principles. This research aims to identify the implementation of murabahah accounting in the costs of administering business capital at Bank Syariah Indonesia (BSI) KCP Lumajang and also to evaluate the extent to which murabahah accounting is implemented in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang according to PSAK No. 102. This research adopts a qualitative strategy and focuses on analyzing the implementation of murabahah accounting in the business capital financing of Sharia Bank (BSI) KCP Lumajang. Sharia Bank (BSI) KCP Lumajang is the subject and location of the research. The materials used are primary and secondary data. The qualitative descriptive analysis method was used to answer the research questions, with the researcher providing a detailed description of the implementation of murabahah accounting in business capital financing at Bank Syariah (BSI) KCP Lumajang. The data obtained proves that the application of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang involves aspects of recognition, measurement, presentation and disclosure in financial reports. The conclusion is that overall, the implementation of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang complies with the rules of PSAK No.102. Keywords: Murabahah Accounting, Business Capital Financing, and PSAK No. 102.
Application of Variable Costing Method to Determine Cost of Production and Selling Price in MSMEs Rengginang 1 Putra, Lumajang Regency Muhammad Anwarul Putra; Norita Citra Yuliarti; Riyanto Setiawan Suharsono
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1112

Abstract

This study aims to examine how the influence and impact of the application of variable costing on the determination of cost of production in Rengginang 1 Putra MSMEs, This study uses a comparative method research case study. This research uses Rengginang 1 Putra MSMEs, which are MSMEs engaged in rengginang production which is precisely located in Karangrejo Village, Yosowilangun District, Lumajang Regency. The types of data used are quantitative data and qualitative data. The results of this study conclude that the application in determining the cost of production in Rengginang 1 Putra MSMEs using the variable costing method is influential in determining the cost of production which only includes variable costs. The application of the variable costing method can provide significant benefits for MSMEs such as Rengginang 1 Putra in determining a more accurate and competitive cost of production. The variable costing method also allows Rengginang 1 Putra MSMEs to be more accurate in calculating the cost of production per unit, because only variable costs are calculated to the product. Thus, Rengginang 1 Putra MSMEs can be more precise in setting product selling prices that are lower than those previously implemented.
The Effect of Zakat Management and the Quality of Zakat Services on Muzzaki Satisfaction in Baznas Jember Regency Yuliarti, Norita Citra; Sofi, Aulia Firdatus; Nastiti , Ari Sita
West Science Islamic Studies Vol. 2 No. 04 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i04.1153

Abstract

This study aims to determine the influence of zakat management and service quality on muzzaki satisfaction in BAZNAS Jember Regency. This study uses a quantitative method sourced from questionnaires. The population of this study is 400 muzzaki. Sampling uses the slovin formula, which is a statistical formula used to determine the minimum number of samples from a limited population (finite population survey). So the number of samples in this study is 80 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that zakat management and service quality have a positive and significant effect on muzzaki satisfaction. Based on the results of the t test, it can be seen that the variable of zakat management is obtained t count > t table (6,965 > 1,991) sig. 0.001 < 0.05 and the variable of service quality was obtained (17.926 > 1.991) sig. 0.001 < 0.05. The result of the determination coefficient (R2) in this study was 0.839 or 83.9%, which means that muzzaki satisfaction was influenced by zakat management and service quality of 83.9%. The results of the multiple linear regression test in the variable of zakat management are 0.387, while for the variable of service quality 0.959, if the coefficient is positive, it means that there is a positive effect between zakat management and service quality on muzzaki satisfaction.
Penerapan PSAK Nomor 108 tentang Akuntansi Transaksi Asuransi Syariah pada PT Asuransi Jiwa Syariah “X” Jember Safitri, Jasmine Istiva; Yuliarti, Norita Citra; Nastiti, Ari Sita
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 6 No. 1 (2022): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.812 KB) | DOI: 10.23887/jppsh.v6i1.32508

Abstract

Asuransi jiwa merupakan lembaga yang memiliki peranan penting di Indonesia karena kegiatannya berperan dalam perlindungan resiko kehidupan finansial tak terduga yang diakibatkan karena meninggalnya seseorang. Perkembangan usaha perasuransian saat ini semakin pesat, sehingga semakin banyak pula industri perasuransian yang bermunculan, salah satunya adalah asuransi jiwa berbasis syariah. Mengingat adanya asuransi jiwa syariah, maka untuk menyusun dan menyajikan laporan keuangan asuransi jiwa, Ikatan Akuntan Indonesia (IAI) mengeluarkan PSAK nomor 108 tentang akuntansi transaksi asuransi jiwa syariah sebagai kebijakan akuntansi yang mengatur perusahaan yang memberikan pelayanan asuransi jiwa. Tujuan utama penelitian ini adalah menganalisis salah satu perusahaan asuransi jiwa syariah di Kota Jember dalam menyajikan laporan keuangan sesuai dengan PSAK nomor 108. Penelitian ini mengunakan jenis penelitian deskriptif kualitatif, sehingga pengumpulan data yang dipergunakan dalam penelitian ini yaitu wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa pendekatan akuntansi transaksi asuransi jiwa syariah pada PT Asuransi Jiwa Syariah “X” sejalan dengan PSAK No. 108. Namun, di bidang akuntansi dan pelaporan keuangan, PT Asuransi Jiwa Syariah “X” belum sepenuhnya sejalan dengan PSAK 108.
PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) STUDI KASUS PADA BUMDes KEMBANG DESA KEMIRI KECAMATAN PANTI Maya Ilma Navi’ah; Norita Citra Yuliarti; Elok Fitriya
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

This research aims to find out how financial management carried out by BUMDes Kembang, Kemiri Village, Panti District inorder to optimize the potential of the village. The research includes descriptive research with a qualitative approach. The results of this study show that the financial management carried out by BUMDes Kembang is carried out cooperatively and participatively, all BUMDes administrators participate in the process of managing BUMDes operations although there are obstacles that sometimes occur don’t make it an obstacle not to participate in the development of BUMDes. In its financial management, BUMDes Kembang carries out the planning, implementation, management, reporting and accountability stages. However, in the implementation and administration stage of BUMDes Kembang it is still not appropriate. At the implementation stage, the recording is still simple and has not yet arrived in the general ledger. Administration is carrid out when there is assistance from outside parties.
Evaluasi Sistem Informasi Akuntansi Penjualan Kredit: Studi Kasus MPM Motor Bondowoso Muhammad Mufarrihul Fuad; Norita Citra Yuliarti; Rendy Mirwan Aspirandi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 3: Februari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i3.1397

Abstract

At this time, information technology is increasingly experiencing developments that are in line with the development of human labor. Information technology has changed a lot in organizations and businesses. This study aims to find out and analyze whether the accounting information system on credit sales at PNM is adequate. The type of research used in this study is a qualitative approach. The object of this study is MPM Motor Bondowoso, a company engaged in the sale of motorcycles, spare parts and vehicle service. The results of this study show that the sales accounting information system at MPM Motor Bondowoso is categorized as quite good and adequate.
Analisis Cost-Volume-Profit sebagai Alat Bantu Perencanaan Laba pada CV. Obor Inti Boga Jember Fajar Dwi Safitri; Norita Citra Yiarti; Elok Fitriya
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i4.1459

Abstract

Cost Volume Profit is one method that can help MSMEs to make the desired profit planning by considering many aspects, starting from the contribution margin, safety margin, breakeven point and operating leverage. This makes a separation between variable costs and fixed costs in the company, so that the company is safer in planning profits as expected. CV. The Boga Core Torch is one of the objects used in this research, because during the pandemic CV. Torch Inti Boga experienced a fluctuating turnover, thus affecting the company's profit. So that the results of the CVP research on CV. Boga Inti Torch is an expected profit of 15% of sales, which means Rp. 1.554.458.831, with sales to be achieved of Rp. 5.056.329.688 with a quantity to be sold of 88.000.864 Kw.
Rekonstruksi Laporan Keuangan Berbasis Nirlaba Berdasarkan ISAK Nomor 35 : Studi Kasus Masjid Darussalikin Bangsalsari M. Dimas Alfansyah K; Norita Citra Yuliarti; Ari Sita Nastiti
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i4.1461

Abstract

The purpose of this study is to find out how the application of the accounting system implemented by the Darussalikin Mosque in Krajan Hamlet RT/RW 001/012, Karangsono Village, Bangsalsari District, Jember Regency. The method used in this study is a qualitative method with an esscriptive approach. This study used two types of data, namely primary data and secondary data with observational data collection techniques, interviews, documentation and literature studies. The results of this study show that Darussalikin Mosque in making financial statements has not applied based on the Inter-Performance of Financial Accounting Standards Number 35 (ISAK Number 35), which includes notes to financial statements, comprehensive income statements, statements of financial position, statements of cash flows, and statements of net assets. The recording that has been done so far is still manual and simple. The media is to provide reports to the public by conveying the results of income and expenditure on Friday before the Friday sermon to carry out the sermon.
Co-Authors Ach. Syahfrudin Syahfrudin Achmad Hasan Hafidzi Ade puspito 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 Bahtiar Adi Darmawan Bayu Wijayantini, Bayu Budiono Budiono Budiono, Budiono Cintia Wulandari Danu Indra Wardana Davit Rahman Devi Wulandari Devi Wulandari Dewi, Sofia Rhosma Diana Fatma Hidayah Eko Setiawan Faizaturruhaniah Faizaturruhaniah Fajar Dwi Safitri Fitri Wulandari Fitriya, Elok Fizaini, Muhammad Gardina Aulin Nuha Hidayanti, Rasta Seviafani hidayatullah, Hidayatullah hidayatullah Imam Mas'ud Inneke Putri Widyani Intania Pramaiswari Puteri Irma Fatimah Khairunnisa, Firstia Nurlaili Ledi Klarismawati Ledi Lestari, Devita Eka Lia Rachmawati M. Dimas Alfansyah K Maharani, Astrid Martiana, Nina Maya Ilma Navi’ah Melda Kusuma Wardani Moh. Firman Ardiansyah Moh. Halim Muhammad Anwarul Putra Muhammad Mufarrihul Fuad Murwanti, Retno Mutiara Dwi Sari MZ, Era Inziaj Nastiti , Ari Sita Ni Nyoman Putu Martini Nina Martiana Nur Chatib, Novi Dian Puspitasari, Dania Puteri, Intania Pramaiswari Putri, Nailah Cahaya Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Resti Utami Riyanto Setiawan Suharsono Safitri, Jasmine Istiva Santoso, Moch Saputri, Agustina Eka Setianingsih, Wahyu Eko 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 Wardani, Melda Kusuma Yesinia, Nur Ida Yohanes Gunawan Wibowo Yuli Nartati Yulinartati Yulinartati Yulinartati Zahirah, Zihan Zihan Zahirah