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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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Organizational Culture, Internal Auditors, and Fraud Prevention with Internal Control and Good Corporate Governance as Intervening Efendi, Husnul Irfan; Sayekti, Yosefa; Irmadariyani, Ririn
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1031

Abstract

A survey conducted out by the Association of Certified Fraud Examiners (ACFE) Indonesia Chapter (2019) shows that the highest fraud cases in Indonesia are corruption. This type of research is explanatory research. The population in this study were all employees in the BLUD Puskesmas environment in Sumenep Regency. The sample selection used the Purposive Sampling method, totaling 210 respondents. The research results show that Organizational Culture has no effect on Fraud Prevention. The role of Internal Auditors influences Fraud Prevention. Organizational culture influences the effectiveness of internal control. The role of Internal Auditors influences the Effectiveness of Internal Control. Organizational culture influences the implementation of Good Corporate Governance. The role of Internal Auditors influences the Implementation of Good Corporate Governance. The effectiveness of Internal Control influences Fraud Prevention. Implementation of Good Corporate Governance influences Fraud Prevention. Organizational culture influences fraud prevention through the effectiveness of internal control. The role of Internal Auditors influences Fraud Prevention through the Effectiveness of Internal Control. Organizational culture influences fraud prevention through the implementation of good corporate governance. The role of Internal Auditors influences Fraud Prevention through the Implementation of Good Corporate Governance.
PENGARUH PENGUNGKAPAN EMISI KARBON DAN PENERAPAN SISTEM MANAJEMEN LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DENGAN CEO POWER SEBAGAI VARIABEL MODERASI Imansari, Lisa Cahyani; Irmadariyani, Ririn; Sayekti, Yosefa
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21114

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan emisi karbon dan penerapan Sistem Manajemen Lingkungan ISO 14001 terhadap kinerja lingkungan perusahaan, dengan CEO Power sebagai variabel moderasi. Metode yang digunakan adalah studi kuantitatif, menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2023. Teknik purposive sampling digunakan untuk memilih sampel yang sesuai berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan regresi moderasi melalui perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon memiliki pengaruh positif signifikan terhadap kinerja lingkungan, sedangkan penerapan Sistem Manajemen Lingkungan ISO 14001 tidak menunjukkan pengaruh signifikan. CEO Power tidak memoderasi hubungan antara pengungkapan emisi karbon dan kinerja lingkungan, maupun hubungan antara penerapan Sistem Manajemen Lingkungan ISO 14001 dan kinerja lingkungan. Penelitian ini memberikan kontribusi bagi perusahaan dalam meningkatkan transparansi dan implementasi praktik keberlanjutan lingkungan, serta memberikan wawasan bagi penelitian selanjutnya untuk mempertimbangkan metodologi kuantitatif lain yang dapat mengurangi subjektivitas dalam penilaian pengungkapan.
EFEK TEKNOLOGI, LINGKUNGAN DAN INDIVIDUAL YANG MEMPENGARUHI PENGGUNAAN E-COMMERCE TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Holilullah Holilullah; Muhammad Miqdad; Yosefa Sayekti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6040

Abstract

The type of research used is explanatory research. The sample in this study were owners of SMEs in 31 sub-districts in Jember Regency registered with the Department of Cooperatives and Micro Enterprises in Jember Regency, totaling 134 owners. Data analysis tools are validity test, reliability test, classical assumption test and multiple linear regression analysis, hypothesis test and coefficient of determination test (R2) with the help of SPSS Statistics Version 22. The results of this study are (1) The results of multiple regression testing on Technological Factors on the Use of E-Commerce shows a positive and significant effect. This proves that the higher the Technological Factor, the higher the use of MSME E-Commerce in Jember Regency. (2) The results of multiple regression testing on Environmental Factors on the Use of E-Commerce shows a positive and significant effect. This proves that the higher the environmental factor, the higher the use of MSMEs in E-Commerce in Jember Regency. (3) The results of multiple regression testing on individual factors on the use of e-commerce shows a positive and significant effect. This proves that the higher the Individual Factor, the higher the use of MSME E-Commerce in Jember Regency. (4) The results of multiple regression testing on the use of e-commerce on the performance of SMEs in Jember Regency showed a positive and significant effect. This proves that the higher the use of E-Commerce, the higher the performance of SMEs in Jember Regency Keywords : Effects of Technology, Environment, E-Commerce and Micro, Small and Medium Enterprises (MSMEs)
Transformation of the Green Accounting 4.0 Era towards Society 5.0: A Literature Study Putra, Reza Eka; Sayekti, Yosefa; Arif, Alfi
Research Horizon Vol. 4 No. 5 (2024): Research Horizon - October 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.5.2024.370

Abstract

While the study of the use of smart robots in production known as the Industrial Revolution 4.0 continues rapidly and competition in the right proportion with this and businesses that do not want to be left behind must follow suit. The purpose of this study is to review the transformation of green accounting from Industry 4.0 to Society 5.0. Misinformation from one of the business departments will affect the entire system, especially in the accounting department that records the financial movements of the business and reports the results effectively in making decisions that affect the entire business based on these results. The use of intelligent systems helps reduce human errors and the system acts faster while the system used in traditional accounting is abandoned. The study was conducted through a literature review of several journals so that the practice of green accounting towards changes to the era of society 5.0 can be known. The expected results of this literature review are that with the transformation will make the accounting and auditing professions work smartly using updated technology, the need for brain power to analyze system output will increase. In this context, especially those who practice the accounting profession must always renew themselves. The contribution of this study is to develop the concept of green accounting which is still often overlooked in Indonesia.
Pengolahan Biji Kopi Menjadi Produk Kopi Tanpa Ampas dan Optimalisasi Penjualan Petani Kopi Desa Karangpring Jember Putri, Frisca Teanna Adinda; Afkarina, Raden Miftah; Sayekti, Yosefa; Wiryawan, Adhipramana Khansa; Rengga, Virgilia Carolina; Nasrullah, Ahmad Nadhif; Aziz, Nur Kholik; Ramadani, Pinky Fitria; Ilmi, Nilatul
Jurnal Pengabdian Masyarakat Applied Vol. 3 No. 2 (2024): JPMA Vol 3 No 2
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpma.v3i2.52901

Abstract

Jember merupakan salah satu kota yang memiliki julukan kota tembakau karena pada kabupaten Jember terkenal sebagai sentra tembakau. Selain dari tembakau-nya kabupaten ini juga menghasilkan kopi yang melimpah, berdasarkan data 2020 Jember memproduksi 2.369 ton kopi. Jumlah ini termasuk besar dan juga membuat Jember sebagai salah satu sentra kopi yang berada di Jawa Timur. Desa Karangpring merupakan salah satu desa yang menyumbang besarnya panen kopi tersebut, desa ini menghasilkan 1,790 ton pada tahun yang sama. Dengan besarnya panen pada desa ini diharapkan kehidupan petani menjadi sejahtera, tetapi nyatanya masih banyak petani yang hidup dengan sederhana, hal ini terjadi karena petani kopi masih belum bisa mengolah kopi yang dihasilkan sehingga mereka hanya menjual kopi secara gelondongan saja yang memiliki daya jual rendah. Dengan adanya masalah ini kami PPK Ormawa HMJA FEB UNEJ memiliki tujuan untuk mengembangkan kemandirian ekonomi untuk petani kopi melalui pengolahan kopi menjadi produk yang memiliki daya jual lebih tinggi. Pengabdian ini dilakukan dengan pelatihan kepada petani kopi yang diawali dengan pemberian materi lalu dilanjutkan dengan pelatihan pembuatan kopi tanpa ampas sebagai produk olahan kopi yang memiliki daya jual lebih tinggi dari kopi gelondongan. Kopi tanpa ampas ini memiliki harga jual Rp15.000 per kemasan. Dengan adanya pengabdian ini diharapakan masyarakat dapat mendalami kemampuan pengolahan kopi dan meningkatkan perekonomiannya sendiri melalui pengolahan kopi tanpa ampas ini.
Pengembangan Produk Olahan Kopi sebagai Upaya Pemberdayaan Ekonomi Petani di Desa Karangpring Kabupaten Jember Rengga, Virgilia Carolina; Wiryawan, Adhipramana Khansa; Putri, Frisca Teanna Adinda; Sayekti, Yosefa; Afkarina, R. Miftah; Ramadani, Pinky Fitria; Ilmi, Nilatul; Nasrullah, Ahmad Nadhif; Aziz, Nur Kholik
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 1 (2025): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v6i1.1109

Abstract

Indonesia is one of the largest coffee producers in the world, with Karangpring Village in Jember Regency as one of the areas producing quality coffee. Even though coffee production in this village is abundant, the economic conditions of the coffee farmers are still less prosperous because they only sell raw coffee beans at low prices. To overcome this problem, the Capacity Building Program (PPK) team from HMJA Jember University proposed a solution through downstream coffee products, namely by processing raw coffee beans into ground coffee. This step is expected to increase the selling value of products, farmers' income and their welfare. Service activities carried out include training in using tools, making ground coffee, forming business groups, as well as training on business strategies and product certification. With appropriate training and development support, it is hoped that coffee farmers in Karangpring Village can be independent and improve their welfare in a sustainable manner.
Pelatihan Akuntansi Keuangan Kepada Petani Kopi Desa Karangpring Upaya Meningkatkan Kesejahteraan Masyarakat Mubarok, Ahmad Faisal; Balasad, Rahyah Zahwa Ghamariah; Husna, Nadiyah Nurul; Febrian, Ciko Edo; Hibatullah, Reihan Wudd; Sayekti, Yosefa; Aziz, Nur Kholik
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v3i2.8731

Abstract

Financial Accounting Training provided to coffee farmers in Karangpring Village aims to improve community welfare through a better understanding of financial recording. This program is designed to help farmers understand the importance of proper bookkeeping, so they can manage their coffee business more efficiently and accurately determine profits. This training was carried out with a socialization approach and direct practice in making simple financial reports. Evaluation of the effectiveness of the training is carried out through pretests and posttests which measure the increase in participants' understanding of the material being taught. The evaluation results show that this training was successful in increasing the farmers' ability to apply accounting principles, which is expected to have a positive impact on their welfare.
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