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IMPLEMENTATION OF VILLAGE FINANCIAL SYSTEM AND ITS EFFECT ON QUALITY OF FINANCIAL STATEMENTS IN JEMBER DISTRICT Enita Lestine Aurriel A; Agustin HP; Nurshadrina Kartika Sari
MBA - Journal of Management and Business Aplication Vol 3 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (873.354 KB) | DOI: 10.31967/mba.v3i1.352

Abstract

This research was carried out on the basis of Law No. 6 of 2014 concerning villages, andbased on an appeal letter from the Ministry of Home Affairs and KPK, in 2017 Siskeudeswere introduced in 28 Sub-Districts and 226 Villages in Jember Regency, Semboro District.The population is in the research of the village government officials in Semboro District. Thisresearch used test for testing instruments, classical assumption tests and hypotheses testing.What is obtained is the driver's performance of linear regression analysis betweenindependent variables and dependent variables simultaneously or simultaneously. The resultsshowed the application of Siskeudes, competency of human resources, understanding ofaccounting, education and training, village assistance simultaneously had an effect on thequality of financial statements of 44.2%. While the independent variables with independentvariables show that the application of siskeudes, education and training, village assistancedoes not affect the quality of financial statements. Accounting understanding has a negativeeffect on the quality of financial statements. Human resources competencies negatively affectthe quality of financial statements.
DETERMINAN STRUKTUR MODAL BANK Nurshadrina Kartika Sari; Isti Fadah; Hari Sukarno
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i1.265

Abstract

Banks are financial institutions how have an important part for the economy of a country. The bank’s main purposes are to collected funds from the public and distributed it back to them in credit loans. The biggest of public trusted to the bank, will make the bigger bank’s liabilities to their funds. This research examines determinants of bank capital structure, including profitability, liquidity, business risk, dividend, management ownership, institutional ownership and bank’s age. The samples in this research are 70 banks in Indonesian period 2006 until 2011, where analyzed with multiple linier regression test with dummy variable to know which of the seven variables are the determinans of the bank capital structures that use DER (Debt to Equity Ratio) to measure it. The result of this research find that determinants of bank capital structures is liquidity, institutional ownership and bank’s age, but profitability, business risk, dividend and management ownership are not the determinants of bank capital structures period 2006 until 2011
Loan Loss Provision, Good Corporate Governance Dan Manajemen Laba Bank di Indonesia dan Malaysia Nurshadrina Kartika Sari; Nanda Widaninggar
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4555

Abstract

The development of the banking sector in Indonesia and Malaysia is growing rapidly, fierce business competition encourages management's desire to improve performance and comply with banking regulations with earnings management reported by banks. The aimed of this study provides empirical evidence of the influence of Loan Loss Provision (LLP) and Good Corporate Governance (GCG) on Earnings Management in banks in Indonesia and Malaysia. The research method used is multiple linear regression analysis using a sample of six banks with the largest assets in each country during the 2015-2018 periods. The results of this study prove that (1) LLP and GCG affect earnings management at banks in Indonesia (2) LLP has no effect on earnings management at banks in Malaysia, while GCG affects earnings management at banks in Malaysia. The application of financial accounting standards IFRS 7 on financial instruments requires provision for impairment losses early so as to reduce the need for management in managing earnings; this further strengthens the need for PSAK 71 to be implemented in the banking sector in Indonesia effectively from 2020. In addition, the GCG mechanism in both countries also went well so as to be able to influence the practice of earnings management in banks. DOI: http://doi.org/10.26905/afr.v3i1.4555
Efisiensi Bank dalam Kelompok BUKU 4 di Indonesia: Pendekatan Data Envelopment Analysis Nurshadrina Kartika Sari; Nanda Widaninggar
AFRE (Accounting and Financial Review) Vol 1, No 2 (2018): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v1i2.2409

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang tingkat efisiensi bank di Indonesia menggunakan Data Envelopment Analysis (DEA). Teknik analisis yang digunakan analisis non-parametrik dengan DEA. Penelitian ini dilakukan dengan menggunakan semua populasi bank Indonesia di BUKU kategori 4 periode 2012 hingga 2017. Analisis data dilakukan untuk empat perbankan dalam kategori BUKU 4 yang memiliki modal inti lebih dari 30 triliun Rupiah, dengan menggunakan metode sensus. Hasilnya memberikan bukti empiris bahwa perbankan Indonesia memiliki 100%. Penelitian ini menunjukkan bahwa tingkat efisiensi mampu mendorong hasil bisnis yang tinggi dan meningkatkan daya saing bagi bank dalam kategori BUKU 4 DOI: https://doi.org/10.26905/afr.v1i2.2409
PENERAPAN DIGITAL MARKETING DAN SISTEM INFORMASI AKUNTANSI BAGI UMKM DI WILAYAH KAMPUNG BARU JEMBER Nurshadrina Kartika Sari
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 1 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.749 KB) | DOI: 10.31967/jpm.v1i1.427

Abstract

UMKM merupakan sektor usaha yang dapat bergerak disegala macam bidang usaha, termasuk UMKM yang berada di wilayah Kampung Baru Jember. Mayoritas usaha yang dimiliki UMKM tersebut merupakan bisnis yang bergerak dibidang kuliner, diantaranya bisnis seafood, makanan rumahan dan minuman siap saji yang berbahan kopi dan cokelat. Sebelum terjadi pandemi COVID-19 bisnis yang dijalankan masih dikelola dengan model pemasaran sederhana dengan pencatatan keuangan tradisional. Selama pandemi COVID-19 jumlah penjualan harian UMKM menurun akibat dampak kekhawatiran masyarakat untuk mengkonsumsi makanan di luar rumah, sekalipun pemerintah telah menerapkan New Normal belum bisa mengembalikan jumlah penjualan UMKM. Tujuan khusus kegiatan PKM ini adalah: (1) UMKM di Wilayah Kampung Baru dapat mengimplementasikan Digital Marketing dan Sistem Informasi Akuntansi dan (2) Mampu mengimplementasikan Sistem Informasi Akuntansi untuk mempermudah proses pencatatan keuangan harian. Metode yang digunakan adalah penyuluhan kepada UMKM terkait Digital Marketing dan Sistem Informasi Akuntansi, pelatihan dan pendampingan dilakukan untuk mendorong dan memperkuat kemampuan UMKM. Pada program ini berhasil dibangun sistem penjualan dengan e-commerce dengan pemanfaatan Digital Marketing dan sistem informasi akuntansi untuk pencatatan keuangan. Keywords : UMKM, Digital Marketing, Sistem Informasi Akuntansi
PENINGKATAN KUALITAS PRODUK DAN PERLUASAN PASAR KERIPIK SINGKONG "ENSI" DI DESA TEGALSARI, KECAMATAN AMBULU, KABUPATEN JEMBER Nanda Widaninggar; Saiful Amin; Nurshadrina Kartika Sari
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 2 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v2i1.562

Abstract

Tegalsari Village is located in Ambulu District, Jember Regency. The people's livelihood is generally in agriculture, either as farmers, farm laborers, as well as casual daily laborers and animal husbandry. In September 2021 a new young entrepreneur was formed, named Chips "ENSI". These chips are marketed directly to end users, through the Pre-Order mechanism or based on orders, but the number of sales has not been in accordance with the target, even though it has been able to cover the initial capital issued. In addition, there are problems in obtaining good quality cassava which results in a decrease in the quality and quantity of production and product packaging design. Based on this situation analysis, the main problem in the target community is the need for assistance to new young entrepreneurs of cassava chips, which is carried out through the selection of product raw materials, product processing, product innovation, packaging design and marketing (marketing strategy). The implementation of Community Service activities in the form of product raw material selection, product processing, Product Innovation, packaging design and marketing (marketing strategy) in Tegalsari Village, Ambulu District, Jember Regency went well and smoothly, and received full support from the surrounding environment. Finally, "ENSI" cassava chips have become a quality product and are very worthy of being marketed, because they taste good, have attractive packaging, and are affordable. New marketing strategies need to be implemented to face increasingly fierce competition.
PENERAPAN SISTEM AKUNTANSI DASAR DAN PELAPORAN KEUANGAN KPRI “KENCANA” Nanda Widaninggar; Nurshadrina Kartika Sari
Jurnal Pengabdian Masyarakat IPTEKS Vol 4, No 2 (2018): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/pengabdian_iptek.v4i2.1842

Abstract

Koperasi Pegawai Republik Indonesia”KENCANA” Situbondo memiliki fungsi bagi peningkatan kesejahteraan anggotanya. Akan tetapi, bekal kemampuan pengelolaan keuangan, terutama pembukuan belum dimiliki secara mumpuni oleh pengurus KPRI, sehingga muncullah banyak pertanyaan dari anggota mengenai proses pencatatan dan pelaporan keuangan, sehingga dikawatirkan muncul rasa tidak percaya terhadap pengurus, mengingat setiap kali Rapat Anggota Tahunan pertanyaan-pertanyaan yang mencuat adalah tidak jauh dari masalah pengelolaan keuangan. Tujuan khusus kegiatan PKM ini adalah: (1) Unit Simpan Pinjam (USP) dan Unit Usaha KPRI ”KENCANA” mampu mengimplementasikan sistem akuntansi dasar, dan (2) Mampu melakukan pelaporan keuangan secara lebih baik. Target jangka panjang kegiatan PKM ini adalah “kemampuan memperoleh bantuan pinjaman modal dari lembaga keuangan formal”. Target jangka pendek (1) USP dan Unit Usaha  memiliki sistem dalam siklus akuntansinya, (2) USP dan Unit Usaha melakukan pelaporan keuangan secara lebih baik. Metode untuk mencapai target dilakukan melalui kegiatan pelatihan dan pendampingan bagi pengurus. Pelatihan dan pendampingan difokuskan pada penerapan dasar-dasar akuntansi menggunakan sistem terkomputerisasi sederhana serta penyusunan laporan keuangan. Pelatihan dan pendampingan dilakukan untuk memperkuat kemampuan pengurus USP dan Unit Usaha dalam pembukuan, penerapan siklus akuntansi dasar, dan penyusunan laporan keuangan. Pada program ini telah berhasil dibangun suatu sistem pelaporan keuangan berbasis web yang bernama Aplikasi Akuntansi dengan alamat kprikencana.com. Kata Kunci: Penerapan Sistem Akuntansi Dasar, Pelaporan Keuangan, Aplikasi Akuntansi
IPTEK BAGI MASYARAKAT (IB.M) WIRAUSAHA BARU PEMUDA KARANG TARUNA DI DESA SANENREJO KECAMATAN TEMPUREJO KAB. JEMBER Muhaimin Dimyati; Nurshadrina Kartika Sari
Jurnal Pengabdian Masyarakat IPTEKS Vol 1, No 2 (2015): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/pengabdian_iptek.v1i2.269

Abstract

Youth clubs are a group of youths in the village which was formed by the Ministry of Social operationally implemented by social services. Youth activity was limited to a positive use of leisure time such as recreation, sports, arts, scouting (scouts), religious education (teaching) and others for orphans, school dropouts, and no school. Currently, Youth has conducted various activities, in an effort to contribute to address the problem of Social Welfare, especially facing young people in their environment. In addition, the dropout rate increased in number every year. Unemployment in East Java reached 4.33% in 2013 increased by 0.21% compared to 2012. The village Sanenrejo a remote village forest edge Betiri Meru national park is about 42 km from the city with most of the damaged roads. In this village, in addition to many children dropping out of school, there are also many migrant workers and trafficking victims. Because employment in the village are very limited, just as forest farmers and farm workers, many people who become migrant workers abroad. Even though it is a remote area, motorists in the village Sanenrejo more and require treatment. In this village there are a field in front of the village hall which is used for recreation village park in the afternoon. With such conditions, it was attempted to take advantage of opportunities and opportunities to develop youth activities youth village Sanenrejo, who had only sporting activities and social, will be developed sector of Economical Productive which help create jobs for the unemployed and young school dropouts , by developing new entrepreneurship workshops and a food court. To achieve the expected outcomes, the methods of implementation are used, among other things: management and technical training, apprenticeship, mentoring, and monitoring and evaluation. Specifically required expertise in the field of mechanical engineering. It can be obtained from the UPT Latihan Kerja Disnakertrans Prop Jatim in Jember. There was also support from Jember Mandala STIE P3M performance that have earned awards from Kopertis Region VII East Java for his achievements in managing the Research and Community Service every year from 2008 to 2015.
Faktor yang Memengaruhi Tingkat Pemahaman Akuntansi Mahasiswa Program Studi Akuntansi pada Perguruan Tinggi Swasta (PTS) di Jember Melinda Anggreyni; Suwignyo Widagdo; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.605

Abstract

This study aims to analyze the effect of Intellectual Intelligence (IQ), Emotional Intelligence (EQ), Spiritual Intelligence (SQ), Learning Behavior and Learning Interest on the Level of Accounting Understanding partially or simultaneously. This study took a population of 320 students majoring in Accounting, Faculty of Economics at Muhammadiyah University of Jember and STIE Mandala Jember in 2020. The research sample was 71 students of STIE Mandala Jember and 249 students of Muhammadiyah University of Jember. Samples were taken using purposive sampling method. The data collection method used in this study is the survey method through a questionnaire. The statistical method for hypothesis testing uses multiple linear regression analysis. The results showed that partially Spiritual Intelligence (SQ) and Learning Interest had a significant effect on the level of accounting understanding, while Intellectual Intelligence (IQ), Emotional Intelligence (EQ) and Learning Behavior had no significant effect on the level of accounting understanding. Simultaneously all independent variables, namely Intellectual Intelligence (IQ), Emotional Intelligence (EQ), Spiritual Intelligence (SQ), Learning Behavior and Interest in Learning have a significant effect on the level of accounting understanding.
Pengaruh Sistem Pengendalian Internal, Karakteristik Personal, Kondisi Ekonomi, Besar Pinjaman, dan Nilai Jaminan terhadap Pengembalian Kredit pada PT. BPR Nusamba Rambipuji Regina Tetisa Nur Amaniah; Dedy Wijaya Kusuma; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.611

Abstract

Repayment of credit is the ability of prospective debtors to repay credit in accordance with the amount, schedule, and time period that has been determined. Not all debtors are able to return credit in accordance with the agreed agreement. At PT. BPR Nusamba Rambi Puji the rate of return on current loans fluctuated from year to year. The purpose of this study was to examine the effect of the internal control system, personal characteristics, economic conditions, loan size, and collateral value on loan repayment (PT. BPR Nusamba Rambi Puji). The independent variables used include: Internal Control System (X1) Personal Characteristics (X2) Economic Conditions (X3) Loan Size (X4) and Collateral Value (X5). The dependent variable is Credit Return (Y). The sample in this study were the credit employees of Pt. Bpr Nusamba Rambipuji selected through purposive sampling method. The analysis used is multiple linear regression analysis, F test, t test, and data quality test through validity and reliability tests. Simultaneously the results of the analysis show that all independent variables have an influence on credit repayments. Meanwhile, it is partially known that the internal control system and the size of the loan are variables that have an influence on credit repayment.