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All Journal Jurnal Manajemen dan Organisasi Jurnal Reviu Akuntansi dan Keuangan INFERENSI The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Cahaya Mandalika Jurnal Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Social And Economics Research LEBAH International Journal of Applied Business and International Management E-Jurnal Akuntansi TSM JPMA Worksheet : Jurnal Akuntansi West Science Accounting and Finance Jurnal Pengabdian Nasional (JPN) Indonesia eJEBA
Nining Ika Wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Jember, Indonesia
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Journal : ejeba

 1 
Narsisme Dalam Pelaporan Corporate Social Responsibility: Analisis Semiotik Atas Sustainability Reporting PT. Kaltim Prima Coal Dan PT. Perkebunan Nusantara XIII (Persero) Diajeng Ade Sakina; Nining Ika Wahyuni; Imam Mas'ud
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.v1i1.568

Abstract

Sustainability reporting is one of accountability form of the company in the disclosure of organizational performance that includes economic reports, social, and enviromental. The existence of narrative text in the sustainability reporting gives the company an opportunity to affect the stakeholders by the way to manipulate sentences are used. The purpose of this research was to analize the structure of sustainability reporting and to investigate whether there was a use of language narcisism on the report or not . This research was conducted in qualitative research methods by using semiotic ananlysis. The data analized were sustainability reporting on one of mining and plantation company. The result of this research showed that the structure of sustainability reporting on both companies (PT. Katim Prima Coal dan PT. Perkebunan Nusantara XIII) had a lot similarities although both of them have  different characetrisitics. In addition, this research also showed that there was language narcicism that can be classified as the comapny’s efforts in forming positive images, avoiding negative images and obtaining legitimation from the stakeholders.
Penerapan Target Costing dalam Pengelolaan Biaya Produksi untuk Optimalisasi Laba Eza Gusti Anugerah; Nining Ika Wahyuni; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4554

Abstract

The purpose of this research is to study how Target Costing implementation on managing production cost in Tape ProducerSumber Madu, in order to reach the desired proftt. The difficulties on managing cost and getting desired profit in SumberMadu was the reason and motivation behind this research. To get all the data that needed in this research, researcher chooseto do observation and interviewing the production manager and the owner of Sumber Madu. The production cost calculatedby Sumber Madu and the Alternative production cost calculated by researcher, were analyzed and compared each other toknow how good the Target Costing implementation in Sumber Madu. The result of this research shows that Target CostingImplementation in Sumber Madu was good and fit. Implementation of Target Costing can raise the profit earned as much asthe desired profit. And then, Sumber Madu can manage the production cost on its product.
Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Berdasarkan Siklus Hidup Perusahaan Tia Ardianty Aulia; Nining Ika Wahyuni; Indah Purnamawati
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7740

Abstract

This research aims to examine the effect of capital structure to the company's performance based on the life cycle. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011-2015. Sampling by using purposive sampling method, that is by grouping companies into life cycle stages based on the average sales growth. The sample in this study as many as 98 companies. This research uses secondary data that the financial statements of companies manufacturing the years 2011-2015 were obtained in the Indonesia Stock Exchange. The data used include sales, debt, equity, assets and profit after tax.Methods of data analysis using Descriptive Statistics, Clasiccal Assumption Test, Regression Methods, and Hypothesis Test consisted of t Test, F Test and Coefficient of Determinatio (R Square). The results showed that the capital structure at start up, growth, and mature have a significant positive effect on company performance. The capital structure at each stage of the company life cycle is different, the greater the capital structure then the company's performance is increasing. Keywords: Capital Structure, Company Performance, Company Life Cycle, manufactur
Analisis Kinerja Keuangan dan Pelayanan dengan Kemandirian Rumah Sakit di RSUD Dr.Abdoer Rahem Situbondo Mentari Candrasari; Taufik Kurrohman; Nining Ika Wahyuni
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7744

Abstract

This study aims to analyze the financial performance and service or the dr. Abdoer Rahem hospital that implement regional public service agency since 2009. This study included a quantitive research with time series method. The data used is secondary data collected through the financial statements and management report hospital. Financial performance is measured by financial ratios of liquidity ratio, solvency ratio, and profitability ratio. Meanwhile, service performance is measured by six indicators, namely: Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), dan Net Date Rate (NDR). The study’s hypotheses were tested using pearson corerelation. The results showed that financial performance is measured by the solvency ratio is statistically proven to correlate strongly with the cost recovery rate and level of independence. Service performance as measured by BTO has a strong correlation with the level of independence.Keywords: financial performance, service performance, cost recovery rate, and level of independence
Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang) Kresna Syukma Taruna; Nining Ika Wahyuni; Bunga Maharani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11069

Abstract

This study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK.
Rekonstruksi Sistem Informasi Akuntansi Pada PT. NURTIWI Beni Nurochman; Nining Ika Wahyuni; Alwan Sri Kustono
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11148

Abstract

PT NURTIWI is a manufacturing company engaged in the field of furniture that is growing using the accounting information system based Zahir Accounting application, to facilitate the company in decision making. So the author's goal is to analyze and design the information system by making supporting data in the process of input data into accounting information system based Zahir application in the form of Microsoft Excel in order to facilitate the director or employees of the company in making decisions to determine company policy to be taken. In his research the authors used a qualitative approach with descriptive research design, focusing on the systematic explanation of the facts obtained when the research was conducted. The result of SIA analysis applied by PT NURTIWI still has weakness especially in purchasing and supply part, delay in recording of supplier's debt card, and repayment of trade payable, stock card, general journal no grouping of production cost between raw material cost, factory overhead cost and direct labor cost insert per item code. The lack of manpower within the company raises the Administration and Finance in the company’s administrative process to experience delays. Keywords: Decision Making, Reconstruction, Accounting Information Systems, Zahir Accounting
Pengembangan Model Inklusi Green Financing Berdasarkan Tingkat Sustainability Literacy dan Dampaknya terhadap Green Capability Puspita, Dewi Ayu; Wardhaningrum , Oktaviani Ari; Wahyuni, Nining Ika; Sudarno, Sudarno; Kartika, Kartika
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53689

Abstract

AbstrakPemerintah telah berkomitmen untuk mendukung UMKM yang ramah lingkungan melalui kebijakan green financing. Dengan kebijakan ini, diharapkan dapat meningkatkan green capability para pelaku UMKM. Penelitian ini bertujuan untuk menemukan solusi guna meningkatkan akses UMKM terhadap green financing dengan mempertimbangkan tingkat sustainability literacy. Oleh karena itu, penelitian ini menganalisis dan menguji pengaruh sustainability literacy terhadap green capability UMKM dengan mempertimbangkan tingkat inklusi green financing. Objek penelitian adalah UMKM sektor agribisnis di wilayah Tapal Kuda, menggunakan data primer yang diperoleh dari survei kuesioner terhadap 70 pelaku UMKM. Metode penelitian menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa sustainability literacy berpengaruh signifikan terhadap green capability, sementara green financing secara signifikan mengintervening hubungan antara sustainability literacy terhadap green capability. Hasil penelitian ini mengisyaratkan perlunya kolaborasi antara berbagai pihak, termasuk pemerintah, bank, pelaku UMKM, akademisi, dan pemangku kepentingan lainnya untuk terus meningkatkan kerja sama agar program green financing ini dapat menjadi solusi bagi UMKM dalam menangani isu keberlanjutan.Kata Kunci: Green Capability, Green Financing, Sustainability Literacy, UMKM AbstractThe government is committed to supporting environmentally-friendly SMEs through green financing policies. With this policy, it is hoped to enhance the green capabilities of SME players. This research aims to find solutions to improve SMEs' access to green financing while considering the level of sustainability literacy. Therefore, this research analyzes and tests the influence of sustainability literacy on SMEs' green capability by considering the level of green financing inclusion. The research object is SMEs in the agribusiness sector in the Tapal Kuda area, using primary data obtained from a questionnaire survey of 70 SME players. The research method uses a quantitative approach. The research results show that sustainability literacy significantly influences green capability, while green financing significantly intervenes in the relationship between sustainability literacy and green capability. The results of this research imply the need for collaboration among various parties, including the government, banks, SME players, academics, and other stakeholders to continuously improve cooperation so that this green financing program can become a solution for SMEs in addressing sustainability issues.Keywords: Green Capability, Green Financing, SMEs, Sustainability Literacy
PENGEMBANGAN MODEL INKLUSI GREEN FINANCING BERDASARKAN TINGKAT SUSTAINABILITY LITERACY DAN DAMPAKNYA TERHADAP GREEN CAPABILITY: (DEVELOPMENT OF A GREEN FINANCING INCLUSION MODEL BASED ON LEVEL OF SUSTAINABILITY LITERACY AND ITS IMPACT ON GREEN CAPABILITY) Puspita, Dewi Ayu; Wahyuni, Nining Ika; Sudarno, Sudarno; Wardhaningrum, Oktaviani Ari
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53689

Abstract

Pemerintah telah berkomitmen untuk mendukung UMKM yang ramah lingkungan melalui kebijakan green financing. Dengan kebijakan ini, diharapkan dapat meningkatkan green capability para pelaku UMKM. Penelitian ini bertujuan untuk menemukan solusi guna meningkatkan akses UMKM terhadap green financing dengan mempertimbangkan tingkat sustainability literacy. Oleh karena itu, penelitian ini menganalisis dan menguji pengaruh sustainability literacy terhadap green capability UMKM dengan mempertimbangkan tingkat inklusi green financing. Objek penelitian adalah UMKM sektor agribisnis di wilayah Tapal Kuda, menggunakan data primer yang diperoleh dari survei kuesioner terhadap 70 pelaku UMKM. Metode penelitian menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa sustainability literacy berpengaruh signifikan terhadap green capability, sementara green financing secara signifikan mengintervening hubungan antara sustainability literacy terhadap green capability. Hasil penelitian ini mengisyaratkan perlunya kolaborasi antara berbagai pihak, termasuk pemerintah, bank, pelaku UMKM, akademisi, dan pemangku kepentingan lainnya untuk terus meningkatkan kerja sama agar program green financing ini dapat menjadi solusi bagi UMKM dalam menangani isu keberlanjutan.
Co-Authors Adhani, Brilian Farel Agustina, Silva Nasriati Agustriono, Aldi Ahmad Roziq Alfi Arif Alwan Sri Kustono Arif Hidayatullah Bayu Aprillianto Beni Nurochman Bunga Maharani Choirunnisak, Ananda Febrina Dewi Ayu P Diajeng Ade Sakina Eko Ganis Sukoharsono Eza Gusti Anugerah Imam Mas'ud Imansari, Lisa Cahyani Indah Purnamawati Indah Purnamawati Intan Awwaliyah Intan Nurul Awwaliyah Isti Fadah Istifadah Istifadah Ja’far Aziz Hariza, Ja’far Aziz Jamhari Jamhari Ja’far Aziz Hariza Jumkhairiyah Karina Aprilia Permatasari Kartika Kartika Kresna Syukma Taruna Lusyana Nur Ilma Marieta Julianti Markus Apriono Markus Apriono Mentari Candrasari Muhammad Miqdad Muhammad Miqdad Mukhamad Alan Nurul Qomar Najmul Laili Nindi Septia One Dhira Nindi Septia One Dhira, Nindi Septia One Novi Wulandari Noviyanto, Eko Paksi Nur Hisamuddin Oktaviani Ari Wardhaningrum Prastiwi Puspa Ningrum Pratama, Theodicy Kristian Puspita, Dewi Ayu Puspitasari, Leny Putra, Eko Sasongko Putri Maulida Sri Mulyani Regina Niken Ririn Irmadariyani Roekhudin, Roekhudin Septarina Prita Dania Sofianti Siti Maria Wardayati Siti Maria Wardayati Sudarno Sudarno Sudarno Sudarno Suwargono, Eko Taufik Kurrohman Tia Ardianty Aulia Trixi Farhan Yaziq Wardhaningrum , Oktaviani Ari Wasito Wasito Whedy Prasetyo Wilantari, Regina Niken Winda Amilia Yehezkiel Geoffrey Zainatul Qodriyati Zaki Baridwan