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Arisona Ahmad
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Gedung A3 Program Studi Akuntansi Sektor Publik Jurusan Manajemen Agribisnis, Politeknik Negeri Jember Jl. Mastrip PO BOX 164 Jember, Jawa Timur 68101, Indonesia
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INDONESIA
ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Published by Politeknik Negeri Jember
ISSN : -     EISSN : 2807243X     DOI : https://doi.org/10.25047/asersi
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The focus and scope of the ASERSI Journal in the following areas : Financial Accounting (capital markets, taxes, and auditing); Public Sector Accounting; Management Accounting (cost accounting and management information systems); Financial Management & Marketing Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol 3 No 1 (2023): July" : 9 Documents clear
Pengaruh Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Pada 38 Kabupaten/Kota Provinsi Jawa Timur Tahun 2020-2021 Muhammad Syahroni; Oryza Ardhiarisca
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3891

Abstract

This research aims to analyze and explain the effect of economic growth on local revenue in regencies/cities in East Java Province using quantitative methods. The data used in this study are secondary data in the form of time series obtained from the Central Bureau of Statistics of East Java Province and the Regional Financial Information System Data Portal (SIKD). In this study, data analysis techniques were used using simple regression analysis using the SPSS application. The results of this study indicate that economic growth in the Regencies/Cities of East Java Province significantly influences local own-source income. This is due to the large contribution of certain sectors to the Gross Regional Domestic Product (GRDP), especially in the sector of providing food and drink accommodation, as well as wholesale, retail, and car and motorcycle repair in 2020-2021.
Analisis Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Syaifur Rahman; Sugeng Hartanto; Avisenna Harkat
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3901

Abstract

The purpose of this study was to analyze the implementation of the Institutional Level Financial Application System (SAKTI) at the Semarang I State Treasury Service Office. This research is a qualitative research with a case study approach. Data collection was carried out by interview, observation, and documentation techniques. The selection of informants is based on certain criteria, namely by selecting KPPN employees who act as users or users of SAKTI. Selection is based on employee knowledge and understanding in using the SAKTI application. In accordance with the provisions of the Regulation of the Minister of Finance of the Republic of Indonesia Number 171/PMK.05/2021 concerning Implementation of the SAKTI System. The results of the study indicate that the application of the SAKTI application at the Semarang I KPPN has been implemented well and has brought many positive influences and is very supportive of all activities, main tasks and functions of the KPPN.
Badan Usaha Milik Desa dan Peningkatan Kesejahteraan Masyarakat Windy Putri Wiratna; Rahma Rina Wijayanti
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3930

Abstract

This research aims to clarify the role of Binor Village-Owned Enterprises, in accordance with Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises. Binor Village, Paiton District, Probolinggo Regency became the location of this research. This research is included in the category of qualitative research. The data used are both primary data and secondary data. The primary data is based on interviews while the secondary data is in the form of Binor village profiles and Binor village BUMDes profiles. The triangulation method is used to test the correctness of the data. This study uses data analysis by collecting data, reducing data, presenting data, and concluding. The Republic of Indonesia Government Regulation Number 11 of 2021 stipulates that BUMDes are established to carry out economic business activities through business management, as well as investment development, economic productivity, and village potential, which are realized through business units in BUMDes. The findings of the study show that the role of BUMDes Binor Energy has been going well, developing, and providing various benefits for the village community.
Analisis Transparansi Keuangan Daerah Melalui Pengungkapan Laporan Keuangan di Internet Saat Pandemi Covid-19 Khafid Fitriyanto Albahrudin; Hendrawan Santosa Putra; Oktaviani Ari Wardhaningrum
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3945

Abstract

Transparency is an important pillar of government accountability. A transparent government is a government that is accountable and provides information to the public regarding its strategy, plans and performance. This study aims to analyze the effect of audit opinion, independence ratio, and government size on internet financial reporting during the Covid-19 pandemic. The research sample consists of 88 district/city governments in the Java Island region for 2020-2021, using cluster sampling and logistic regression analysis. The results of this study indicate that the independence ratio has an effect on internet financial reporting during the Covid-19 pandemic, while audit opinions and size government have no effect on internet financial reporting during the Covid-19 pandemic.
Penerapan Metode Economic Order Quantity (EOQ) Pada UD MBO Bakery di Kabupaten Jember Devi Hikmahwati; Fredy Eka Ardhi Pratama
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3952

Abstract

This research is a type of quantitative descriptive research with the aim of analyzing the optimal amount of wheat flour raw material inventory, safety stock, reoder point, total cost and comparing the company's conventional method of wheat flour raw material inventory control system with the EOQ method. The analytical tools used are the Economic Order Quantity (EOQ) method, order frequency, ROP (reorder point), SS (safety stock), TIC (Total Inventory Cost), and POM-QM software. Based on the results of the analysis, it is known that in 2022 the purchase of UD MBO Bakery raw materials was 139,575 kg with an order quantity of 2,908 kg or 116 bags/order and an order frequency of 50 times/year with an average of 4 times/month and a total inventory cost of IDR 3,919,700.00. Calculations using the EOQ method obtained the optimal amount of raw material purchases in 2022 of 8,063 kg or 322 bags per order with a frequency of purchases of 17 times/year or orders every 18 days and the total cost of inventory using the EOQ method is IDR 2,419,040.81. This shows that calculations using the EOQ method can save total inventory costs of IDR 1,500,659.19.
Determinan Konservatisme Akuntansi Pada Perusahaan Real Estate dan Properti Raha Dewi Neta; Ismunawan Ismunawan
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3963

Abstract

This study aims to examine the effect of profitability, company size, capital intensity, leverage, and growth opportunities on accounting conservatism in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The objects of this research are companies in the property and real estate sector that are listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The sampling technique in this study was a purposive sample and the samples used were 30 samples obtained from 10 companies with a three-year observation period 2019-2021. By using data analysis techniques in the form of multiple regression analysis using the SPSS. The results of this study indicate that the variable profitability has a negative effect on accounting conservatism and capital intensity, growth opportunity has an effect on accounting conservatism. Meanwhile, firm size and leverage have no effect on accounting conservatism.
Partisipasi Manajemen Memoderasi Optimalisasi Teknologi Informasi Pada Efektivitas Sistem Informasi Akuntansi Putu Diah Kumalasari; Ni Luh Putu Widhiastuti; Ni Luh Putu Sandrya Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3975

Abstract

This study aims to determine the role of management participation in moderating the influence of the use of information technology on the effectiveness of the Accounting Information System (AIS). The sample in this study was 110 people who were Lembaga Perkreditan Desa’s (LPD) employees in Sukawati District, determined by purposive sampling method. The analysis technique used is Multivariate Regression Analysis (MRA). The results showed that management participation was able to moderate the influence of information technology optimization on the effectiveness of the AIS. This proves the important role of management in carrying out the supervisory function and developing the AIS so that information technology can be utilized optimally.
Mendalami Pengelolaan Keuangan Yayasan Lembaga Pendidikan Sebagai Entitas Berorientasi Nonlaba Alfi Suhariyani; Arisona Ahmad
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.4016

Abstract

The main discussion in this study relates to how the financial management of non-profit-oriented entities in educational institution foundations in Jember Regency. Based on these main issues, this study aims to provide an overview and explanation related to the financial management of non-profit-oriented entities in educational institution foundations in the Jember Regency. This study uses a qualitative method with a phenomenological study approach. The research instrument in this study came from an in-depth interview process with two informants from the Al-Amien Islamic education foundation and the Nurul Islam Educational, da'wah, and social foundation. The results of this study indicate that financial planning and implementation are in accordance with stewardship theory, while the evaluation stage is not in accordance with stewardship theory. In terms of financial reporting techniques, the two foundations still use simple reporting techniques on a cash basis, so they have not implemented ISAK 35.
Analisis Kebangkrutan Pada Perusahaan Sektor Pariwisata, Restoran, dan Hotel Nenny Syahrenny
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.4041

Abstract

The purpose was to test the bankruptcy potential and accuracy of the three models used to analyze company insolvency using the Altman Z-Score, Springate S-Score, and Zmijewski X-Score methods. Each model is calculated using ratio analysis of the elements of assets, liabilities, equity, and retained earnings. This study used secondary data that had been processed. The samples are tourism, restaurant and hotel companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Using the purposive sampling method, predetermined criteria so that 26 companies with a total of 130 data. The analysis technique is to calculate financial ratios, then compare the results of the three bankruptcy prediction models and test their accuracy. As a result, the Springate S-Score model with the highest accuracy of 80.77% is considered more accurate in predicting the possibility of bankruptcy which supported by the existence of companies suspended by the IDX due to going concern issues.

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