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All Journal ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Endro Sugiartono
Politeknik Negeri Jember
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perencanaan Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember) Putri Izatul Azwa Amalia; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to explain the financial management planning of Tembokrejo Village, as well as analyze its suitability then provide an overview of the flowchart of village financial management planning according to Permendagri Number 20 of 2018. This research is a type of qualitative research with a case study approach using primary data and data. secondary data collection procedures, namely observation, interviews, and documentation. And the data analysis technique is a comparative analysis which tests the validity of the data using the triangulation technique. Then the activities in data analysis are data reduction, data presentation, and drawing conclusions and verification. The results of this study indicate that the financial management plan of Tembokrejo Village is in accordance with the village financial management plan according to Permendagri Number 20 of 2018, due to the presence of village assistants who help in the process of preparing village financial management planning. Therefore, a flowchart was designed, which could be used as a guide to assist village officials in the process of preparing village financial management plans independently. Keywords: Village Financial Management Planning
Determinan Kualitas Laporan Keuangan: Studi pada Lembaga Pendidikan Tinggi Negeri Vokasi di Jawa Timur Aristia Indah Dewishabrina; Endro Sugiartono; Ika Ristianingsih
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to analyze and explain the effect of human resource competence, the use of information technology, and the application of government accounting standards on the quality of the financial statements of vocational higher education institutions in East Java. This study uses quantitative methods with research instruments using questionnaires. The data analysis technique used is multiple linear regression analysis with the application of IBM SPSS Statistics 22. The results of this study indicate that the competence of human resources, the use of information technology, and the application of government accounting standards have a significant positive effect on the quality of the financial statements of vocational higher education institutions in East Java.
Evaluasi Pengukuran Kinerja Pemerintah Desa Dengan Menggunakan Konsep Value For Money: Studi Kasus pada Kantor Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember Yolandha Aisyah Hadaryen; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to measure and analyze the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency in 2017 to 2020 using the value for money method. Value for money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and effectiveness. This research design uses a qualitative descriptive that describes or factual painting of facts and actual conditions on the performance of the village government. In this study, the population and sample taken were the Village Revenue and Expenditure Budget 2017–2020. The sampling technique used the census method. Data obtained by means of observation, documentation, and literature study. The results showed that the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency 2017–2020 in the 2017 economic measurement was not economical, 2018 was economically balanced, 2019 was not economical, and 2020 was economical. In the 2017–2020 efficiency measurement, it is stated that the efficiency is balanced every year. In measuring the effectiveness of 2017 effective, 2018 effectively balanced, 2019 effective, and 2020 effective.
Implementasi Kebijakan Pengelolaan Barang Milik Negara Pada Politeknik Negeri Jember Achmad Bagoes Wijaya Kusuma Tarmizi; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3193

Abstract

This study aims to find out and describe in detail how the implementation of state property management policies at the Jember State Polytechnic. The research method used is descriptive qualitative research method. Data collection techniques are carried out by means of interviews, observations and documentation related to the management of state property. This research was conducted with a theoretical approach to the policy implementation model of Donald Van Meter and Carl Van Horn which has six indicators. The results showed that the management of state property carried out at the Jember State Polytechnic was in accordance with Government Regulation Number 28 of 2020 concerning Management of State/Regional Property and was also in accordance with the theory developed by Van Meter and Van Horn. There are six variables proposed by van meter and van horn, one of which is the resource variable which is a problem at the Jember State Polytechnic. These problems arise due to the low educational competence of the managers of state property owned by the Jember State Polytechnic.   Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan secara rinci bagaimana implementasi kebijakan pengelolaan barang milik negara di Politeknik Negeri Jember. Metode penelitian yang digunakanadalah metode penelitian deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi terkait dengan pengelolaan barang milik negara. Penelitian ini dilakukan dengan pendekatan teori model implementasi kebijakan Donald Van Meter Dan Carl Van Horn yang memiliki 6 indikator. Hasil penelitian menunjukkan bahwa pengelolaan barang milik negara yang dilakukan di Politeknik Negeri Jember telah sesuai dengan Peraturan Pemerintah Nomor 28 Tahun 2020 Tentang Pengelolaan Barang Milik Negara/Daerah dan juga telah sesuai dengan teori yang dikembangkan oleh Van Meter dan Van Horn. Terdapat enam variabel yang dikemukakan oleh van meter dan van horn, salah satu variabel yaitu variabel sumber daya yang menjadi masalah di Politeknik Negeri Jember. Permasalahan tersebut timbul dikarenakan oleh rendahnya kompetensi pendidikan yang dimiliki oleh para pengelola barang milik negara yang dimiliki Politeknik Negeri Jember.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah Kabupaten Jember Nurulita Khoirunisa; Arisona Ahmad; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3189

Abstract

This study aims to analyze the effect of the application of Government Accounting Standards, competence of human resources, internal control systems, and the use of information technology on the quality of financial reports in the Regional Apparatus Organization of Jember Regency. This study uses quantitative methods with research instruments in the form of questionnaires. The data analysis technique used is multiple linear regression analysis using SPSS. The results of this study indicate that the application of government accounting standards and the use of information technology have a significant effect on the quality of financial reports, while the competence of human resources and internal control systems has no effect on the quality of financial reports at the Regional Apparatus Organization of Jember Regency. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Srandar Akuntansi Pemerintahan, kompetensi sumber daya manusia, sistem pengendalian intern, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada Organisasi Perangkat Daerah Kabupaten Jember. Penelitian ini menggunakan metode kuantitatif dengan instrumen penelitian berupa kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS. Hasil dari penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintahan dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan kompetensi sumber daya manusia dan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan pada Organisasi Perangkat Daerah kabupaten Jember.
Pengukuran Kinerja Pada Perumdam Tirta Pandalungan Kabupaten Jember Larosta Putri Inriandi; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4159

Abstract

This study aims to determine the results of performance measurement at Perumdam Tirta Pandalungan Jember Regency using the Balanced Scorecard measurement method. This research is a qualitative descriptive study. The data source of this research uses primary data by distributing questionnaires and interviews, secondary data by using financial report data and company data. The results of this study indicate that the performance of Perumdam Tirta Pandalungan is measured using the Balanced Scorecard method with a score of 77.08 which is included in very healthy condition with category A.
Co-Authors Achmad Bagoes Wijaya Kusuma Tarmizi Arisona Ahmad Aristia Indah Dewishabrina Ika Ristianingsih Larosta Putri Inriandi Nurulita Khoirunisa Putri Izatul Azwa Amalia Yolandha Aisyah Hadaryen