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All Journal The Indonesian Accounting Review JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Akuntansi dan Pajak Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Jurnal Akuntansi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdi Insani Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga Jurnal Akuntansi Trisakti JPMA Research Horizon Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi Jurnal Pengabdian Nasional (JPN) Indonesia eJEBA
Yosefa Sayekti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences 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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Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Biaya Limbah Intan Diah Pratiwi; Yosefa Sayekti; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i2.8647

Abstract

This study aims to determine the application of environmental accounting on the cost of waste at PT. Cement Puger Jaya Raya Sentosa. This research is qualitative using triangulation method. Resulth is accounting practices (the recognition, measurement, presentation and disclosure) the cost of waste carried out by PT. Cement Puger Jaya Raya Sentosa almost in accordance with the Framework for the Preparation and Presentation of Financial Statements (KDPPLK) however, PT. Cement Puger Jaya Raya Sentosa yet have a complete financial statement. The financial statements are owned by PT. Cement Puger Jaya Raya Sentosa until this research still consists of report production costs, fixed asset depreciation report, and income statement. Keywords: Accounting, Environmental, Waste, Cement Factory, Report
Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember Luqman Arif Baihaqi; Imam Mas'ud; Yosefa Sayekti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i2.8648

Abstract

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control
Analisis Perlakuan Akuntansi Aset Biologis pada Perum Perhutani KPH Jember Wiyasih Zerlinda; Indah Purnamawati; Yosefa Sayekti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.18931

Abstract

Biological transformation consists of the processes of growth, development, degeneration, production and procreation which cause qualitative and quantitative changes in the life of these animals and plants. Measurement of biological assets is necessary for companies so that measurements are carried out fairly in accordance with the contribution of biological assets in generating output and profits for the company. PSAK 69 aims to regulate accounting treatment and recognition related to agriculture. This research uses a qualitative approach, in which this research is conducted with interviews with the relevant sections of this research. The technique of checking the validity of the data can be triangulated. According to Moleong (2012) triangulation is a data validity checking technique that utilizes something other than the data for checking purposes or as a comparison to the data. The results of the research at Perum Perhutani Jember that there are differences in measurements in the financial statements of Perum Perhutani Jember with measurements according to PSAK 69.
Co-Authors Adhani, Karenina Dwi Adinda Putri, Frisca Teanna Aditya Refinaldy Afkarina, R Miftah Afkarina, R. Miftah Afkarina, Raden Miftah Agung Budi Sulistiyo Agung Budi Sulistya Agung Prayitno Agustin, Dania Safira Ahmad Roziq Aisa Tri Agustini Alfi Arif Alwan Sri Kustono Anang Ariful Habib Anggi Bimantara Ani Yulianti Ariful Habib, Anang Aulia, Tazqia Aziz, Nur Kholik Balasad, Rahyah Zahwa Ghamariah Bambang Irawan Bambang Irawan Bayu Aprillianto Budi Santoso Bunga Maharani Dewi Ayu Puspita Dwi Budi Santoso Efendi, Husnul Irfan Febrian, Ciko Edo Fetri Setyo Liyundra Heni Heni heni heni Hibatullah, Reihan Wudd Holilullah Holilullah Husna, Nadiyah Nurul Ilmi, Mainatul Ilmi, Nilatul Imam Mas'ud Imansari, Lisa Cahyani Imro'atun Shoimah Indah Purnamawati Indah Purnamawati Indah Purnamawati, Indah Intan Diah Pratiwi Lilik Farida Ludovicus Sensi Wondabio Luqman Arif Baihaqi Lutfiana Pratiwi Mardiana, Hanun Ria Mubarok, Ahmad Faisal Muhammad Farizal Gigih Putra Pratama Muhammad Miqdad Nasrullah, Ahmad Nadhif Novi Wulandari Widiyanti Paulinda Awuy, Vinta Pratiwi, Lutfiana Purnamie Titisari Putri, Frisca Teanna Adinda Putri, Imamatin Listya Raden Andi Sularso, Raden Andi Rahma Rina Wijayanti Ramadani, Pinky Fitria Ramadhani, Dwi Ayu Rengga, Virgilia Carolina Reza Eka Putra, Reza Eka Ririn Irmadariyani Rochman Effendi Rulyanti, Dina Septarina Prita Dania Sofianti Sianipar, Charlotte Aulia Putri Siti Maria Wardayati Sulistya, Agung Budi Ulfa, Rofiana Vista Febryanti Wiryawan, Adhipramana Khansa Wiyasih Zerlinda Yulianti, Ani Zainal Arifin