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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Akuntansi : Jurnal Akuntansi Integratif Jurnal Abdi Insani Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga ASERSI : Jurnal Akuntansi Terapan dan Bisnis VALUE: Journal of Business Studies Jurnal RAK (Riset Akuntansi Keuangan)
Indah Purnamawati
STMIK AMIKOM Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) Purnamawati, Indah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

The substance of financial system is to find reasonable solution for existing practical problems. Both of these vehicles, sukuk and conventional bonds, attempt to mobilize the fund from surplus spending unit to shortage spending units.Sukuk investment is often regard as identical with conventional bond. There are fundamental differences between the two.In the conventional bond the underlying asset is money (debt) and in the sukuk the underlying assets is indeed an assets. The two solutions are clearly not identical;the fundamental diference in their structure has great religious difference .The conventional bond are based on debt instrument while Sukuk financing based on equity method. Keywords: Sukuk. Conventional Bond, AAIOFI
MODEL PEMBIAYAAN SALAM PADA PETANI SINGKONG DAN USAHA KECIL BERBAHAN SINGKONG DI KABUPATEN JEMBER Roziq, Ahmad; Hisamuddin, Nur; Wahyuni, Nining Ika; Purnamawati, Indah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 12, No 2 (2014)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganlisis (1) bagaimana pelaksanaan dan permaslahan operasionalisasi pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong; (2) apa saja faktor-faktor yang menjadi kendala ketidakberhasilan dan faktor-faktor pemacu keberhasilan pembiayaan sistem salam dan (3) bagaimana model pembiayaan sistem salam yang sesuai dengan karakteristik petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong. Jenis penelitian yang akan digunakan adalah penelitian kualitatif exploratory   yang  akan dilaksanakan di wilayah Kabupaten Jember. Jenis data yang digunakan adalah data primer dan sekunder diolah dan dianalisis dengan menggunakan metode triangulasi data. Hasil penelitian menemukan bahawa tidak ada pembiayaan salam yang diperoleh petani singkong baik dari industri/usaha  tape, keripik singkong maupun tepung singkon, di lembaga keuangan syariah seperti  Bank Syariah Mandiri, Bank Muamalat, BPR Syariah ASRI Madani Nusantara maupun BMT Sidogiri. Permasalahan yang dihadapi petani singkong adalah kekurangan modal, kesulitan memasarkan dan rendahnya kualitas singkong pada saat musim hujan, gagal panen, serangan hama penyakit, waktu stock dan naik turunnya harga serta lamanya periode produksi mulai tanam sampai dengan panen. Permasalahan yang akan dihadapi dalam pelaksanaan operasionalisasi pembiayaan sistem salam adalah tidak ada modal yang digunakan untuk membayar uang tunai dimuka, adanya risiko hilngnya modal, karakter tidak baik atau hasil panen di jual ke pihak lain karena adanya kenaikan harga. Model pembiayaan salam pada petani  singkong, lembaga keuangan syariah (Bank Syariah, BPR Syariah dan Koperasi Syariah) dan usaha kecil berbahan singkong mungkin bisa dilakukan adalah pembiayaan salam pararel dengan models isthisna cara memodifikasi cara pembayaran seperti pembiayaan murabahah.   Kata Kunci: pembiayaan, salam, salam pararel, lembaga keuangan syariah
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Emisi Karbon Rosita, Vivi Mella; Purnamawati, Indah; Mulyono, Resha Dwi Ayu Pangesti
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5240

Abstract

Unpredictable global warming is still an environmental issue that is often discussed in most countries including Indonesia. Companies must voluntarily disclose carbon emissions in order to gain the trust of investors and potential investors and increase company profits. This study aims to test and analyze the effect of company size, institutional ownership, and leverage on carbon emission disclosure in energy sector and industrial sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample consisted of 42 companies using a purposive sampling method, while the data analysis method used multiple linear regression analysis. The results showed that company size has a significant positive effect on carbon emission disclosure, while institutional ownership and leverage have no effect on carbon emission disclosure.
The Impact of Green Accounting on Firm Value in the Basic Materials Sector Parastuti, Dita Yuninalita Dian; Puspita, Dewi Ayu; Purnamawati, Indah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2467

Abstract

Industrial activities in the basic material sector have caused significant environmental damage, thereby driving the implementation of green accounting concepts to reduce negative environmental impacts while enhancing corporate value. This research seeks to analyze study delves into how expenditures dedicated to environmental initiatives, the effectiveness of a company’s sustainability practices, and the extent of its ecological transparency contribute to shaping its overall market valuation within the sector examined in operating as listed entities on the Indonesian capital market during the 2021-2023 period. This investigation adopts a quantitative methodology by utilizing multiple linear regression techniques to examine the relationships among the variables under study on secondary data sourced from the annual and sustainability reports of companies. The research sample includes 89 companies selected based on specific criteria. Data analysis reveals the findings reveal that expenditures on environmental activities, along with sustainability performance, contribute positively to a firm’s value, while the degree of environmental reporting appears to have no notable effect. The study results confirm that corporate investment in environmental management can enhance legitimacy before stakeholders, which strengthens institutional theory. However, transparency in environmental information disclosure has not yet become a primary consideration in investment decisions, thus it does not impact corporate value. Theoretically, this study strengthens the institutional theory by proving the role of environmental investment in creating legitimacy and value creation. Practically, this study provides current perspectives for both companies and investors on the significance of environmental investment compared to mere disclosure in enhancing corporate value.
Desa DARLING: Inovasi Eco Enzyme Berbasis Prinsip 3R (Reduse, Reuse, Recycle) untuk Pemberdayaan Perempuan dan Ekonomi Sirkular di Desa Panti, Kab. Jember Irmadariyani, Ririn; Sayekti, Yosefa; Purnamawati, Indah; Farida, Lilik; Maharani, Bunga; Agustini, Aisa Tri; Sianipar, Charlotte Aulia Putri; Aulia, Tazqia; Mardiana, Hanun Ria
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): AUGUST 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i2.587

Abstract

Program ini menginisiasi Desa DARLING (Desa Sadar Lingkungan) melalui inovasi eco enzyme berbasis prinsip 3R (Reuse, Reduce, Recycle) sebagai upaya pemberdayaan perempuan dan penerapan ekonomi sirkular di Desa Panti, Kec. Panti, Kab. Jember. Sasaran utama dari kegiatan ini adalah ibu-ibu PKK dan KWT yang belum memiliki sistem pengelolaan sampah organik secara optimal. Metode partisipatif digunakan dalam pelaksanaan kegiatan yang mencakup edukasi pemilahan sampah, pelatihan pembuatan eco enzyme, serta pelatihan perhitungan Harga Pokok Produksi (HPP). Hasil menunjukkan peningkatan pengetahuan, keterampilan, dan keterlibatan aktif perempuan desa dalam pengolahan limbah organik menjadi produk ramah lingkungan bernilai ekonomi. Program ini menghasilkan produk eco enzyme yang memiliki segudang manfaat, publikasi ilmiah, video edukatif, dan HaKI. Inovasi ini diharapkan menjadi model replikasi pengelolaan sampah dan pemberdayaan ekonomi berbasis lingkungan di wilayah pedesaan.
MENELISIK KONDISI REVALUASI ASET TETAP (STUDI KASUS PADA PT X) Soeprapto, Devina Elmira Soeprapto; Purnamawati, Indah; Wardhaningrum, Oktaviani Ari
VALUE: Journal of Business Studies Vol. 4 No. 1 (2025): 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.v4i1.53696

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi penerapan revaluasi aset PT X dan proses revaluasi yangterjadi berdasarkan SAK yang berlaku. Jenis penelitian yang dilakukan yakni kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dalam penelitian ini berupa wawancara kepada narasumber yang berkaitan dengan pelaporan aset tetap PT X dan dokumentasi dokumen terkait untuk menjawab rumusan masalah yang akan diteliti. Data yang telah diperoleh akan dianalisis dengan reduksi data dan data display untuk menghasilkan data yang sesuai dengan tujuan penelitian dan disajikan dengan jelas. Triangulasi data dan triangulasi metode dilakukan untuk mengkonfirmasi data hasil wawancara dan observasi telah sesuai dan cocok. Hasil dari penelitian ini menunjukkan bahwa PT X sejak awalberdirinya hingga saat ini belum pernah melakukan proses revaluasi sebab tidak adanya kewajiban bagi perusahaan dan merasa bahwa kegiatan operasional masih dapat berjalan dengan lancar. Revaluasi aset penting dilakukan oleh PT X denganmenggunakan jasa penilai agar nilai yang tercantum dalam laporan keuangan menjadi relevan serta sebagai bentuktanggung jawab kepada pengguna laporan keuangan.
Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus Covid-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia) Kusumawati, Indah; Purnamawati, Indah; Mulyono, Resha Dwi Ayu Pangesti
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.752

Abstract

This study was conducted to examine and analyze the differences in market reactions before and after the announcement of the first COVID-19 case in Indonesia. This type of research is comparative quantitative using secondary data on stock prices, outstanding shares and trading volume of shares of agricultural sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection used purposive sampling technique, so that the number of samples from agriculture sector companies was 21 observational data. Hypothesis testing in this study used the paired samples t-test with the normality test using the Kolmogorov-Smirnov test. The results showed that the market reaction proxied by cumulative abnormal return and trading volume activity did not have a significant difference between before and after the announcement of the first Covid-19 case in Indonesia in agricultural sector companies. Based on these results, there is a tendency that market participants do not capture the information content of the announcement of the Covid-19 case that makes the market react.
PENINGKATAN MINAT BACA GENERASI SEKOLAH MELALUI PENDIRIAN PERPUSTAKAAN ALAM KANAL SUKO-SUKO DI DESA SUKOREJO Aprillianto, Bayu; Marshelina, Riska; Qomaria, Firzanah Yahya; Kholidah, Amilatul; Ilannajah, Annufus; Musi, Mardiajeng Pawestri; Wulandari, Novi; Purnamawati, Indah
Abdi Panca Marga Vol 5 No 2 (2024): Jurnal Abdi Panca Marga Edisi November 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v5i2.2205

Abstract

Sukorejo Village is one of the villages in Jember Regency, where the reading interest among school-aged children remains low. Reflecting the common challenges faced by the younger generation today, Sukorejo Village requires concrete efforts to foster a reading culture, enabling the youth to perceive books as gateways to the world, thereby enhancing their knowledge and insights. Sukorejo Village features a tourist attraction known as the "Suko-Suko Canal," a serene destination with stunning natural landscapes along the river, surrounded by local small and medium-sized enterprises (SMEs). This community engagement initiative aims to explore the development of a nature-based library at the Suko-Suko Canal as a means of promoting reading interest among the younger generation. The method employed involves conducting a Focus Group Discussion (FGD) to design the concept and management of the nature-based library, followed by its establishment and culminating in a formal launch event. The outcomes of the initiative reveal that the library was designed and established to harmonize with the surrounding environment, featuring a collection of books focusing on environmental literacy, local culture, and children's education. During the socialization phase, various literacy activities, such as group reading sessions and educational games, successfully increased student participation and reading interest. The establishment of this nature-based library not only promotes literacy but also supports environmental conservation, offering an innovative solution to improve the literacy culture in Indonesia. Through an educational-recreational approach, the Suko-Suko Canal nature-based library has the potential to serve as a model for literacy development integrated with tourism in other regions. Keywords: Educational Tourism, Environmental literacy, Nature library, Reading Interest, Suko-Suko Canal Tourism
PELAPORAN KEUANGAN DIGITAL UMKM: APLIKASI SI APIK PADA SENTRA TAPE KUNING Sayekti, Yosefa; Agustini, Aisa Tri; Irmadariyani, Ririn; Purnamawati, Indah; Irawan, Bambang; Prayitno, Agung; Adhani, Karenina Dwi; Agustin, Dania Safira
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1621

Abstract

The progress of an MSME involves several factors, such as financial management and product marketing. One of the important aspects of financial reports for MSMEs is acquiring capital from external parties or banks. In line with the business activities conducted, MSME tape producers in Tegalwaru Village face challenges, specifically the absence of proper financial records due to a lack of financial literacy. In this service initiative, education was provided to Sentra Tape MSME business owners regarding the significance of preparing financial reports and the utilization of the financial information recording application (SI APIK). The objective of this activity is to enable Sentra Tape MSME business actors to independently record and prepare financial reports using the SI APIK application, accessible via mobile phones. Digital-based financial management can assist MSMEs in recording transactions, generating outputs in the form of useful financial reports not only for MSMEs but also for banks analyzing the suitability of prospective MSME debtors. The methods employed in this service include observation, introduction, and mentoring stages, financial report preparation, training, implementation, as well as monitoring and evaluation. The results attained through community service activities are documented in a report on the implementation stage, encompassing initial visits, preparations for Focus Group Discussions (FGD), and the actual FGD sessions. For future development plans, continuous Human Resources training is essential to support MSMEs in implementing SI APIK.
Strategies for Improving Service Quality at Tangguwisia Regional Hospital, Buleleng Purnamawati, Indah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5671

Abstract

This study aims to analyze the quality of healthcare services and quality improvement strategies at Tangguwisia Regional Hospital (RSUD Tangguwisia), Buleleng, Bali. The method used was descriptive qualitative, using interviews, observation, documentation, and triangulation to test data validity. The results show that RSUD Tangguwisia has achieved full accreditation, reflecting high quality standards through adherence to hand hygiene protocols, efficient triage times, and efforts to prevent patient safety incidents. However, major challenges include limited human resources, particularly specialist doctors, and the need to improve the competency of both medical and non-medical personnel. Strategies implemented include routine training, the use of information technology such as digital registration and electronic medical records, updated standard operating procedures (SOPs), improved facilities and infrastructure, and patient feedback mechanisms. Focusing on the dimensions of reliability, empathy, and responsiveness has been shown to increase patient satisfaction. In conclusion, RSUD Tangguwisia demonstrates a strong commitment to providing quality healthcare services sustainably, although it still requires strengthening in human resources and other quality dimensions.
Co-Authors Adhani, Karenina Dwi Agung Prayitno Agustin, Dania Safira Ahmad Roziq Aisa Tri Agustini Aulia, Tazqia Bambang Irawan Bayu Aprillianto Bunga Maharani Ilannajah, Annufus Kholidah, Amilatul Kusumawati, Indah Lilik Farida Mardiana, Hanun Ria Marshelina, Riska Mulyono, Resha Dwi Ayu Pangesti Musi, Mardiajeng Pawestri Nining Ika Wahyuni Novi Wulandari Nur Hisamuddin Oktaviani Ari Wardhaningrum Parastuti, Dita Yuninalita Dian Paulinda Awuy, Vinta Puspita, Dewi Ayu Qomaria, Firzanah Yahya Ririn Irmadariyani Rosita, Vivi Mella Sianipar, Charlotte Aulia Putri Soeprapto, Devina Elmira Soeprapto Yosefa Sayekti