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Rendy Mirwan Aspirandi
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JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Published by Universitas Muhammadiyah Jember
ISSN : 25286501     EISSN : 26205432     DOI : http://dx.doi.org/10.32528/jiai.v4i1
Core Subject : Religion, Economy, Humanities, Science, Education,
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ideas, studies and studies, and as a channel of information for the development and development of science in accounting which include: accounting information systems, management accounting, public sector accounting, auditing, sharia accounting , behavioral accounting, and financial accounting. This publication contains scientific writing in the form of research results, theoretical studies and application of theory, conceptual ideas, new book reviews, bibliographies and practical writings from experts, academics, and practitioners. The writings that have been published have gone through the editing process as needed by the publisher without changing the substance according to the original manuscript. The writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher. Manuscripts sent to the editor must be original and not being considered for publication by other publishers. This journal is published twice a year, which is April and October.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 9 Documents
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Search results for , issue "Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)" : 9 Documents clear
ANALISIS PENERIMAAN TERHADAP MOBILE-PAYMENT DENGAN MEMPERTIMBANGKAN FINANCIAL LITERACY PADA MAHASISWA DI JEMBER Amalina Maryam Zakiyyah
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8721

Abstract

Tujuan artikel ini adalah melakukan analisis penerimaan mobile payment pada mahasiswa di wilayah Jember dengan mempertimbangkan  financial literacy sebagai salah satu variabel prediktornya. Hal ini didasari dari tingginya penetrasi internet dan tingginya adopsi e-commerce di Indonesia yang ironisnya belum diikuti oleh penggunaan layanan keuangan berbasis teknologi sebagai alat pembayarannya. Peneliti memasukkan literasi keuangan yang mampu membantu seseorang dalam pengambilan keputusan keuangan. Kuesioner yang disebarkan kepada 120 mahasiswa di Jember, disusun berdasarkan teori TAM dengan menambahkan variabel persepsi keamanan dan literasi keuangan sebagai variabel eksogen, serta niat menggunakan m-payment dan penggunaan aktual sebagai variabel endogen. Hasil analisis menemukan bahwa persepsi kemudahan penggunaan dan literasi keuangan tidak berpengaruh pada niat menggunakan m-payment. Namun, literasi keuangan dan perepsi keamanan secara langsung berpengaruh pada penggunaan aktual.
SISTEM PENGENDALIAN KREDIT PADA BADAN USAHA MILIK DESA (BUMDES) SEMANGAT PEMUDA DESA GIRI SASAK Lia Susanti; Animah Animah; Lalu Takdir Jumaidi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8582

Abstract

This study aims to reveal the internal control system for providing credit and handling bad credit problems at the Village-Owned Enterprises (BUMDes) Spirit of the Giri Sasak Village Youth. The research method used in this research is qualitative with a descriptive approach. This study uses data collection techniques in the form of: in-depth interviews, conservative observation, documentation and literature study. The results of this study indicate that the credit distribution control system and handling of bad credit problems BUMDes Spirit of Youth in Giri Sasak Village is still inadequate or there are still deficiencies seen from wrong credit analysis and bankruptcy, so that the effort taken is to continue to collect. This research still requires discipline from BUMDes employees in carrying out applicable credit policies or regulations as well as a firm attitude and further actions related to handling bad loans. This research assumes for credit management to improve the process of granting credit and handling problems related to bad loans in improving the internal control system that is more adequate for BUMDes. 
ANALISIS PENGELOLAAN BUMDES MENURUT PERSPEKTIF SUMBER DAYA MANUSIA DAN PERFORMA KEUANGAN Ibna Kamilia Fiel Afroh; Achmad Hasan Hafidzi; Bayu Wijayantini; Rendy Mirwan Aspirandi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8736

Abstract

BUMDes pada dasarnya merupakan bentuk penguatan terhadap lembaga-lembaga ekonomi desa dan merupakan instrument pendayagunaan ekonomi local dengan berbagai ragam jenis potensi, yang bertujuan untuk peningkatan kesejahteraan ekonomi masyarakat desa melalui pengembangan usaha ekonomi mereka, serta memberi sumbangan bagi pendapatan asli desa yang memungkinan desa mampu melaksanakan pembangunan dan peningkatan kesejahteraan masyarakat secara optimal. Saat ini banyak BUMDes yang tidak berkembang dengan baik. Penyebabnya utamanya antara lain adalah tidak dikelolanya BUMDes secara professional dan banyak kendala-kendala yang lain dari awal pembentukan sampai dengan pengelolaan itu tidak lepas dari resiko yang ada. Tujuan dari penelitian ini adalah Untuk mengetahui dan menganalisis pengaruh gaya kepemimpinan terhadap motivasi karyawan BUMDes Dana Asri Sejahtera Desa Wonoasri Kecamatan Tempurejo, pengaruh gaya kepemimpinan terhadap kinerja karyawan BUMDes Dana Asri Sejahtera Desa Wonoasri Kecamatan Tempurejo, pengaruh motivasi terhadap kinerja karyawan BUMDes Dana Asri Sejahtera Desa Wonoasri Kecamatan Tempurejo, peran mediasi motivasi dalam pengaruh gaya kepemimpinan terhadap kinerja karyawan BUMDes Dana Asri Sejahtera Desa Wonoasri Kecamatan Tempurejo dan untuk mengetahui dan menganalisis pengaruh aspek keuangan berdasarakan rasio rentabilitas BUMDes Dana Asri Sejahtera Desa Wonoasri Kecamatan Tempurejo. Penelitian ini menggunakan pendekatatan kuantitatif deskriptif dengan metode sample jenuh dan sensus dengan mengggunakan bantuan alat analisis SEM dengan program AMOS Versi 22 dan hasilnya adalah pengujian koefisien jalur atas pengaruh Gaya Kepemimpinan terhadap Motivasi, Kinerja Karyawan  menunjukkan pengaruh yang positif signifikan. Hasil pengujian koefisien jalur atas pengaruh Motivasi terhadap Kinerja Karyawan menunjukkan pengaruh yang positif signifikan. Hasil pengujian koefisien jalur menunjukkan bahwa Motivasi berperan dalam memediasi pengaruh Gaya Kepemimipinan terhadap Kinerja Karyawan BUMDes Dana Asri Sejahtera. Dan Hasil analisis aspek keuangan menunjukkan bahwa berdasarakan rasio rentabilitas BUMDes Dana Asri Sejahtera Desa Wonoasri Kecamatan Tempurejo tergolong baik dan sesuai.
PENGARUH UKURAN PERUSAHAAN, MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yusmaniarti Yusmaniarti; Marini Marini; Ahmad Junaidi; Elsa Febiola
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8872

Abstract

This study aims to determine the effect of Company Size, Earnings Management and Good Corporate Governance as proxied by the size of the board of commissioners, institutional ownership and managerial ownership. Towards Firm Value (Empirical Study on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange). This study is a quantitative study with a population of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). The sampling technique used the purposive sampling method and 39 samples were obtained from 13 manufacturing companies in the food and beverage sub-sector in the 2018-2020 observation period. The type of data is secondary data sourced from annual reports and financial reports of manufacturing companies in the food and beverage sub-sector. The study was conducted with a quantitative approach using data analysis techniques, namely multiple linear regression analysis and partial significant test (T test). The results showed that firm size (X1) 0.393 0.05 had no effect on firm value, earnings management (X2) 0.544 0.05 had no effect on firm value, proxy for board of commissioners size (X3) 0.5720.05 had no effect on firm value, proxy for institutional ownership (X4) 0.393 0.05 had no effect on firm value, and proxied managerial ownership ( X5) 0.942 0.05 has no effect on firm value.
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN PERTUMBUHAN PENJUALAN Muhdin Muhdin; Sulaiman Sarmo; Iwan Kusuma Negara
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8669

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG), environmental performance and sales growth on return on assets (a case study on manufacturing companies on the IDX in 2017-2019). This type of research is associative which aims to determine the relationship between two or more variables. The type of data used in this research is quantitative data. The research population is a manufacturing company listed on the Indonesia Stock Exchange and the sampling technique used is purposive sampling with a sample size of 57. Data processing uses multiple regression with the SPSS program. The results showed that GCG, environmental performance, sales growth simultaneously affect the return on assets. While partially the size of the board of directors and institutional ownership and sales growth variables have no effect on return on assets. The audit committee variable and environmental performance have an effect on return on assets, this implies that manufacturing companies in this global era, if oriented towards the environment, will increase profitability. In addition, the role of the audit committee is very important in managing the company to increase profitability. 
ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA PADA DINAS SOSIAL KOTA MATARAM Osi Kusumawati Kusumawati; Animah Animah; Isnawati Isnawati
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8581

Abstract

The purpose of this study is to analyze the effectiveness and efficiency of the anggaran belanja shipments at the Dinas Sosial Kota Mataram Tahun 2016-2020. Deskriptif research is the focus of this investigation. Observation and documentation are used to gather data. The results of the study show that the effectiveness of the Dinas Sosial Kota Mataram in the 2016-2020 period has met the criteria for effectiveness. Efficacy levels over the course of the time show that the execution of the mission was particularly efficient in the years 2016 and 2019. There are some anggaran that can be taken into consideration when implementing a software. A modest amount of censorship can improve the performance of a well-executed software. Incorporating the findings of this study could serve as a springboard for Dinas Sosial Kota Mataram to articulate their concerns about the efficiency and effectiveness of their belanja outreach efforts.
PENGARUH KOMPENSASI, LIGKUNGAN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA GURU TIDAK TETAP DI PAUD SE-KOTA MATARAM Nur Adni Fadilah Putri; Achmad Rasyad; Sutarno Sutarno; Imron Arifin
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8728

Abstract

Non-permanent teachers who work in Early Childhood Education institutions do not yet have an appropriate salary standard, especially in the Mataram city area. The existence of a good, harmonious and conducive work environment is one of the factors in determining performance. providing motivation is one of the references so that teachers can work optimally so as to achieve the targets imposed by the institution. This study aims to 1) determine the effect of compensation on the performance of precarious teachers in PAUD in Mataram, 2) determine the effect of the work environment on the performance of precarious teachers in PAUD in Mataram, 3) determine the effect of work motivation on the performance of precarious teachers. in PAUD in the city of Mataram. This type of research is quantitative associative with a sample of non-permanent teachers in PAUD spread across the city of Mataram. The data collection method used a survey through filling out a questionnaire on a google form with a Likert scale of 1-5 and data analysis using SmartPLS 3.0. The results of hypothesis testing found that all variables, namely compensation, work environment, and work motivation had a positive and significant effect on the performance of non-permanent teachers with P-Value values of 0.000, 0.000, and 0.008 where all values were 0.05. Thus, the higher the compensation, a good work environment, and high work motivation, the performance of non-permanent teachers in PAUD throughout the city of Mataram will also increase.
ANALISIS KELAYAKAN TARIF PDAM KABUPATEN LOMBOK TIMUR DENGAN PRINSIP FULL COST RECOVERY BERDASARKAN PERMENDAGRI NOMOR 21 TAHUN 2020 Gina Dwi Septariani Azhar; Animah Animah; Widia Astuti
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8436

Abstract

The aim of this research is to understand the results of drinking water eligibility using Break Even Point (BEP), Benefit Cost Ratio (BCR) analysis, and new water tariff calculation at Drinking Water Regional Industry (PDAM) Lombok Timur according to the Ministry of the Interior Rule (PERMENDAGRI) Number 21 2020 to achieve Full Cost Recovery principal. This research uses quantitative descriptive method with primary data through interviews and secondary obtained through documentation. The result of this research showed that East Lombok PDAM suffer loss due to water tariff that was not Full Cost Recovery. On Break Even Point (BEP) analysis calculation, it explained that East Lombok PDAM income and amount of water sold are lower than BEP value. Meanwhile, BCR value got 0,95 or less than 1. So, the water tariff at East Lombok PDAM is declared unfeasible based on analysis of break even point and benefit cost ratio. According to that, the way could be taken by East Lombok PDAM is make new tariffs adjustment policy. So, calculations based on PERMENDAGRI Number 21 2022 got new tariffs, which are: basic tariff Rp. 2.979, low tariff Rp. 2.228, and full tariff Rp. 4.082. Those tariffs are higher than previous East Lombok PDAM tariff.
PENGARUH SELF-EFFICACY, RELIGIUSITAS DAN INTERNAL LOCUS OF CONTROL TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DENGAN PROKRASTINASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Mahasiswa Perguruan Tinggi Swasta di Surabaya) Yoosita Aulia; Alberta Esti Handayani; Tasha Nanda Angelina
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8712

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan: (1) Pengaruh Self Efficacy terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (2) Pengaruh Religiusitas terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (3) Pengaruh Internal Locus of Control terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (4) Moderasi Prokrastinasi pada Pengaruh Self Efficacy terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (5) Moderasi Prokrastinasi pada Pengaruh Religiusitas terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (6) Moderasi Prokrastinasi pada Pengaruh Internal Locus of Control terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi. Penelitian ini menggunakan jenis data primer yang diperoleh dari penyebaran kuesioner online melalui google formulir. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sampel pada penelitian ini berjumlah 106 mahasiswa. Metode analisis untuk menguji hipotesis dalam penelitian ini adalah moderated regression analysis (MRA) dengan menggunakan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa: (1) Self Efficacy berpengaruh terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (2) Religiusitas berpengaruh terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (3) Internal Locus of Control berpengaruh terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (4) Prokrastinasi mampu memoderasi pengaruh Self Efficacy terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (5) Prokrastinasi mampu memoderasi pengaruh Religiusitas terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi, (6) Prokrastinasi mampu memoderasi pengaruh Internal Locus of Control terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi.

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