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MENTAL ACCOUNTING IN PERSONAL FINANCIAL MANAGEMENT FOR YOUTH AT BETHEL INDONESIA CHURCH (GBI) MOJOPAHIT JEMBER Pramono, Amelia Felicia; Kusuma, Dedy Wijaya; Sari, Nurshadrina Kartika
Journal of Applied Finance and Accounting Vol. 11 No. 1 (2024): Publish on June 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i1.11416

Abstract

This research has several objectives, namely to find out the views of the young generation of GBI Mojopahit Jember regarding the mental phenomenon of accounting and how they manage their personal finances. The phenomenon in this research is that there are offerings and tithes that must be given to the Church every month. The method used in this research is a qualitative descriptive method. The samples used in this research were 7 young people at GBI Mojopahit Jember who had the criteria of being over 20 years old and having worked for at least 1 year and were used as the subjects of this research. The data sources for this research were obtained from interviews and observations. The results of this research can be concluded that most of them do not understand accounting mentality, but without realizing it they have applied accounting mentality. in their daily life. They have carried out planning, management, recording and evaluation of their personal finances. The notes taken are not very detailed, only a rough idea. For them, mental accounting is very influential in everyday life, one of which is in making decisions when buying goods. Youth at GBI Mojopahit are advised to go back to recording your finances in detail, not just lines just big and more disciplined management of their personal finances independently as well strengthen self-control to avoid waste.
Pendampingan Pembaruan Packaging dan Optimalisasi Branding UMKM Masyarakat di Kelurahan Kepatihan, Kecamatan Kaliwates, Kabupaten Jember Ajeng Khusnul Samudra Pertiwi; Moh Khoiril Mustofa; Nida Kamila Hanifah Bastian; Cahyaningtyas Tetta Riandy; Novia Nur Chasanah; Putri Aulia Nadiyatul Jannah; Grace Winata; Daud Angga Yudha; Adam Naufalianto; Shavira Yuansa; Afifah Balqis Iftinan; Agung Rhaka Oktavianto; Hesti Ayu Verawati; Laili Rohmah Romadhoni; Sefi Ika Candra; Nurshadrina Kartika Sari
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 4 (2023): Oktober : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i4.1261

Abstract

Collaborative KKN is a service activity by students consisting of several universities. Our KKN location is in Kepatihan Village, Kaliwates District, Jember Regency. The main work program carried out by KKN Collaboration 229 students is to help Kepatihan Village MSMEs in the field of packaging and branding. Through the PANACOTTA work program, the KKN 229 group carries the theme of entrepreneurial development, entitled "Packaging Update and Branding Optimization". The purpose of this research is to find out strategies and help Kepatihan MSME players in optimizing packaging and branding. The method used in this research is a qualitative method with a descriptive type. The data analysis process is carried out with workshops/socialization and assistance from the data that has been obtained. The results of this research show that the Kepatihan community's MSMEs can increase community productivity, which is largely purely handmade. Collaborative KKN 229 students help and assist the community to optimize packaging and branding. For example, making logos, stickers, videos, banners, and social media. In terms of marketing, many of the communities sell their products door to door.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO 13 TAHUN 2015 PADA PENYAJIAN LAPORAN KEUANGAN UNIT PELAYANAN TEKNIS DAERAH (UPTD) PUSKESMAS BAJULMATI DI KABUPATEN BANYUWANGI Ilma Faizah Wijiyono; Nurshadrina Kartika Sari; Wiwik Fitria Ningsih
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1688

Abstract

This research was conducted to analyze the application of the Statement of Government Accounting Standards Number 13 of 2015 to the Presentation of Public Health Center Financial Reports as a form of Public Service Agency. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The results showed that the Bajulmati Health Center had not implemented PSAP No.13 of 2015 properly and correctly. In its implementation, the presentation of the financial reports of the Bajulmati Health Center uses Banyuwangi Regent Regulation No. 40 of 2018, Banyuwangi Regency Regional Regulation No. 17 of 2107, and Regulation of the Minister of Health of the Republic of Indonesia No. 6 of 2022 in accordance with the directions of the Health Service.
DAMPAK PERILAKU BIAS TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI Mufidah, Ana; Sari, Nurshadrina Kartika; Awaliyah, Intan Nurul; Nurhayati, Nurhayati
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 2 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i2.1542

Abstract

Pengambilan keputusan dalam berinvestasi adalah hal yang penting untuk diperhatikan, karena jika investor salah dalam mengambil keputusan maka manfaat yang diharapkan tidak dapat diperoleh. Investor diasumsikan bersikap rasional dalam mengambil keputusan investasinya, namun faktanya seringkali dalam mengambil keputusan tersebut dipengaruhi perilaku bias yang disebabkan oleh faktor psikologis dan faktor keterbatasan individu. Investor seringkali memiliki perilaku yang menyimpang dari logika dan akal sehat, selain itu investor menampilkan banyak perilaku bias yang mempengaruhi proses pengambilan keputusan investasi. Proses emosional, kesalahan mental, dan ciri kepribadian individu memperumit investor dalam pengambilan keputusan investasi. Berinvestasi tidak sekedar menganalisis angka dan mengambil keputusan untuk membeli dan menjual berbagai aset dan surat berharga. Artikel ini adalah studi litaratur yang bertujuan untuk menyajikan perilaku bias yang mempengaruhi investor dalam mengambil keputusan dan kemudian diperoleh kerangka konsep terkait faktor psikologi, keterbatasan individu serta perilaku bias pada keputusan investasi oleh investor.
Application-based system “SISGANIS” in improving business management of Rengganis coffee SMEs in Jember Sari, Nurshadrina Kartika; Kusuma, Dedy Wijaya; Sabililrrasyad, Iqbal; Wiranto, Ferry
Transformasi: Jurnal Pengabdian Masyarakat Vol. 20 No. 2 (2024): Transformasi Desember
Publisher : LP2M Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/transformasi.v20i2.10409

Abstract

[Bahasa]: Rengganis Coffee Cup and Roastery merupakan mitra kegiatan Pengabdian Kepada Masyarakat (PKM) yang berlokasi di Kecamatan Tanggul, Kabupaten Jember. Mitra kegiatan PKM ini memiliki model bisnis kopi dengan berbagai varian bentuk dan rasa, baik kopi bubuk maupun kopi minuman dalam kemasan. Permasalahan yang dialami oleh mitra adalah tidak adanya sistem yang terintegrasi terkait pencatatan persediaan, pencatatatan transaksi hingga pelaporan keuangan, sehingga mitra kesulitan dalam pengambilan keputusan bisnisnya. Tujuan program PKM ini adalah dengan membangun dan mengimplementasikan sistem informasi manajemen berbasis aplikasi yang diberinama “SISGANIS” (Sistem Informasi dan Manajemen Rengganis), memberikan pelatihan dan pendampingan kepada mitra terkait pengelolaan manajemen usaha meliputi pengelolaan persediaan, manajemen sumber daya manusia, pemasaran digital dan pelaporan keuangan dan mendaftarkan HKI atas aplikasi SISGANIS. Metode pelaksanaan kegiatan ini adalah melakukan observasi masalah dengan mitra, melalui observasi tersebut dibangunlah sistem aplikasi SISGANIS dan diimplementasikan kepada mitra melalui pelatihan. Selain itu diadakan juga pelatihan terkait sistem persediaan, pemasaran dan pelaporan keuangan. Untuk menjamin tercapainya sasaran dari setiap kegiatan pelatihan dan pendampingan diadakan monitoring dan evaluasi untuk mengukur peningkatan kemampuan mitra. Hasil yang diperoleh dalam kegiatan ini adalah pengimplementasian SISGANIS kepada usaha mitra, terlaksananya pelatihan dan pendampingan dan terdaftarnya HKI atas aplikasi SISGANIS. Implikasi yang diperoleh dari kegiatan ini adalah meningkatnya kapasitas bisnis mitra melalui database informasi keuangan yang terhimpun dalam SISGANIS, sehingga mempermudah mitra dalam pengambilan keputusan terkait bisnisnya. Kata Kunci: aplikasi, kopi, sistem informasi, SISGANIS [English]: Rengganis Coffee Cup and Roastery is a Community Service (PKM) activity partner located in Tanggul District, Jember Regency. This PKM activity partner has a coffee business model with various forms and flavours, both ground coffee and packaged coffee drinks. The problem experienced by partners is the absence of an integrated system related to inventory recording, transaction recording and financial reporting, making it difficult for partners to make business decisions. The objectives of this PKM program are to build and implement an application-based management information system called “SISGANIS” (Rengganis Information and Management System), provide training and assistance to partners related to business management, including inventory management, human resource management, digital marketing and financial reporting and register IPR on the SISGANIS application. The method of implementing this activity is to observe problems with partners. Through these observations the SISGANIS application system is built and implemented to partners through training. In addition, training related to inventory systems, marketing, and financial reporting was also held. To ensure the achievement of the objectives of each training and mentoring activity, monitoring and evaluation were held to measure the improvement of partners' abilities. The results obtained in this activity are the implementation of SISGANIS to partner businesses, the implementation of training and mentoring and the registration of IPR on the SISGANIS application. The implication obtained from this activity is the increased business capacity of partners through the financial information database compiled in SISGANIS, making it easier for partners to make decisions related to their business. Keywords: application, coffee, information system, SISGANIS
ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) Fitri, Ayu Ningratul; Dimyati, Muhaimin; Sari, Nurshadrina Kartika
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1839

Abstract

This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity, reliability, normality, homogeneity tests, paired T-test, and ANOVA. The results reveal significant differences in taxpayer compliance levels between the periods before and after the implementation of the program across all factors examined. Additionally, simultaneous analysis indicates that these factors collectively influence taxpayer compliance. This study supports the Compliance Theory and the Theory of Planned Behavior, highlighting that incentives, penalties, and taxpayers’ positive attitudes toward taxation are key factors in improving compliance. These findings provide strategic implications for enhancing the effectiveness of tax policies in the future.
PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 Nurhafifah, Nurhafifah; Sari, Nurshadrina Kartika; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1844

Abstract

This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. The research method used is a quantitative approach to the method of analysis, namely multiple linear regression analysis with dummy variables. The results of this study indicate that (1) information asymmetry and audit quality have no effect on earnings management (2) audit committee and firm size have an effect on earnings management. Simultaneously, information asymmetry, audit quality, audit committee and firm size have an influence on earnings management.
Management Analysis: Community Empowerment Based on Local Wisdom Kusuma, Dedy Wijaya; Sari, Nurshadrina Kartika; Wahid, Abdul
Image : Jurnal Riset Manajemen Vol 12, No 2 (2024): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2024.25

Abstract

Tanoker Learning Village is unique in its community empowerment process based on local wisdom. Tanoker Village is complex, because it’s a structured organization that modifies traditional and modern culture and adopts innovations in the development of traditional and modern culture. This research aims to empower the community to play an active role in development activities. The reality of existing life, namely how local wisdom acts as social capital in empowering the community in Ledokombo Village. Research like this has not yet been carried out much in Indonesia. This research uses qualitative data with techniques interactive model of analysis to analyze local wisdom as strengthening social capital in community empowerment. The local wisdom values taught by the Tanoker Learning Village have succeeded in forming changes in individual consciousness, both in children, mothers, fathers and grandparents in Ledokombo Village. This change is visible in their thinking patterns and behavior. After following various guidance, their motivation changed to full awareness, where they wanted to contribute to making Ledokombo Village and its community better. In this case, it is proven that the Tanoker Ledokombo Learning Village acts as an agent of social change in rural areas of Ledokombo District through a local wisdom-based approach.