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All Journal Jurnal Ilmu Manajemen (JIMMU) JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Economics, Commerce, and Management Journal of Management
Diana Dwi Astuti
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Agriculture, Biological Sciences & Forestry Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Environmental Science Mechanical Engineering Social Sciences Other

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Journal : Journal of Management

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Analysis of the Implementation of PSAP No. 05 in Inventory Accounting at the Food Security and Livestock Service of Jember Regency: English Diva Candra Rista; Diana Dwi Astuti; Ratih Rakhmawati
Journal of Management Vol. 4 No. 1 (2025): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract This study aims to analyze the implementation of Government Accounting Standards Statement (PSAP) No. 05 in the accounting treatment of inventory at the Regional Government Office of the Food Security and Livestock Service in Jember Regency. The research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews with selected informants. The findings indicate that the inventory accounting treatment at the Food Security and Livestock Service Office of Jember Regency is in accordance with PSAP No. 05. In terms of recognition, inventory is acknowledged when the goods are received along with all required documentation, and stock-taking is conducted every three months. For measurement, inventory is recorded at acquisition cost, which is obtained through purchases using the FIFO method. However, in terms of disclosure and reporting, there are still shortcomings in complying with PSAP No. 05, due to a lack of detailed explanation and inventory reporting. The implications of these findings suggest that although the implementation of PSAP No. 05 is generally well-executed, there remains a need to enhance human resource capacity and understanding to support more optimal inventory management.
Factors Determining the Success of Village Fund Allocation Management in Karangharjo Village, Jember: English Alfinatus Zayyinah; Diana Dwi Astuti; Mustofa
Journal of Management Vol. 4 No. 1 (2025): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract Abstract This research aims to analyze the influence of human resource competencies, accountability, transparency, oversight systems, and community participation on the management of village fund allocation in Karangharjo Village, Silo District, Jember Regency. The background of this research is the disparity in road infrastructure development between hamlets, which indicates that the management of village funds is not optimal. This study uses a quantitative approach with a survey method, collecting data through questionnaires distributed to 80 respondents, consisting of village officials and the community. The sampling technique uses a saturated sampling method, and data analysis is conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression, coefficient of determination (R²), as well as t and F tests with the help of IBM SPSS Statistics 25. The results show that partially, the variables of human resource competence, transparency, and community participation significantly influences the management of village fund allocation. Meanwhile, the variables of accountability and oversight systems do not have a significant effect. The implications of this research indicate that improving the effectiveness of village fund management requires strengthening human resource capacity, information transparency, and active community participation in the planning and implementation of village programs.
Co-Authors Alfinatus Zayyinah Diva Candra Rista Eko Iswan Rusdianto Hade Chandra Batubara Hamzah Fansuri Jessica Shandy Darmadji Lia Rachmawati M. Fauzan Anshori Muhammad Firdaus Mustofa Mustofa Ramadani Ramadani Ratih Rakhmawati Raudhatul Ingkiat Suwignyo Widagdo Wiwik Fitria Ningsih