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Arisona Ahmad
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arisona_ahmad@polije.ac.id
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asersi@polije.ac.id
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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 2 (2023): Desember" : 9 Documents clear
Pengukuran Kinerja Pada Perumdam Tirta Pandalungan Kabupaten Jember Larosta Putri Inriandi; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4159

Abstract

This study aims to determine the results of performance measurement at Perumdam Tirta Pandalungan Jember Regency using the Balanced Scorecard measurement method. This research is a qualitative descriptive study. The data source of this research uses primary data by distributing questionnaires and interviews, secondary data by using financial report data and company data. The results of this study indicate that the performance of Perumdam Tirta Pandalungan is measured using the Balanced Scorecard method with a score of 77.08 which is included in very healthy condition with category A.
Pengaruh Profitabilitas, Good Corporate Governance, dan Leverage Terhadap Tax Avoidance Yulia Setyarini; Esther Priscila Chandra; Veronica Beauty; Vivian Novita
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4442

Abstract

Pajak berperan penting dalam meningkatkan stabilitas pertumbuhan ekonomi negara. Maka dari itu, pajak bersifat “memaksa” sehingga dapat menjadi suatu beban tersendiri bagi Wajib Pajak karena pajak menjadi pengurang laba bersih. Pasalnya, setiap perusahaan mengarah pada satu tujuan yakni: memaksimalkan laba dan meminimalkan biaya, termasuk biaya pajak. Dikotomi tersebut memicu terjadinya tax avoidance yang dapat mengakibatkan berkurangnya penerimaan kas negara. Oleh karena itu, Studi ini ditujukan supaya secara empiris menegaskan dampak profitabilitas, komisaris independen, komite audit, kepemilikan manajerial, kepemilikan institusional serta leverage perusahaan pada tindakan penghindaran pajak. Metode yang dipakai pada pengkajian ini yakni kuantitatif dengan memakai data sekunder dari laporan keuangan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada masa 2018-2022. Sampel dipilih memakai metode purposive sampling serta dianalisis memakai teknik regresi linear berganda. Hasil pengkajian mengungkapkan bahwasanya profitabilitas berpengaruh signifikan pada penghindaran pajak. Sebaliknya, komisaris independen, komite audit, kepemilikan manajerial, kepemilikan institusional serta leverage tak memiliki pengaruh signifikan pada penghindaran pajak.
Pengaruh Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Vera Octavia; Rahma Rina Wijayanti; Oryza Ardhiarisca; Dessy Putri Andini; Rediyanto Putra
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4447

Abstract

The purpose of this research is to examine the impact of the use of information technology on the accountability of managing village funds in villages in Pakuniran District, Probolinggo Regency. This study used quantitative methods with research instruments through questionnaires and data analysis techniques in the form of multiple linear regression analysis. The results of this study indicate that the use of information technology have a significant effect on the accountability of managing village funds.
Akuntansi Emak-Emak : Praktik Pengelolaan Dana Arisan Pada Arisan X di Kecamatan Kraksaan Ela Sari Juniana; Rofiatus Soleha; Linda Kurrotul Aizah; Kamilia Dika Purnamasari; Ekkinanti Zahrani4
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4512

Abstract

This study aims to find out how the practice of arisan in Kraksaan District. This research was conducted at the X social gathering community in Kraksaan District. This study uses a descriptive qualitative research method. The data source used is primary data. Primary data is in the form of data taken directly from the object under study through the results of interviews with relevant informants and an understanding of financial management at the arisan, namely the arisan chairman and several arisan members.
Akuntansi Seni Jaranan Pada Masyarakat Kalibaru Dengan Pendekatan Etnografi Sofiatur Rohmah; Siti Nor Maisyah; Nurdiana Aprilia Firdausi; Intan Maulydia Taufany; Ainun Amira
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4513

Abstract

The research aims to depict and interpret accounting practices within the Jaranan art community and understand the accounting concept within the cultural context of Jaranan art. Cultural art is created by humans as a symbol of belief in the surrounding environment, reflecting back to the creator to follow their teachings. The Jaranan art in Kalibaru is known as Jaranan Campursari Turonggo Sakti. The author observes Jaranan art in Kalibaru as an organization and a means of livelihood for artists involved in this Jaranan art group. Data were obtained from informants (members of the Jaranan art cultural group) through in-depth interviews and documentation. The reconstruction of the accounting concept within Jaranan art indicates that the community views accounting as something that could be done merely as an imagination without undergoing the recording process, which complicates the task for administrators document it. Instead, they rely solely on values of honesty and responsibility.
Tradisi Cecce’an dan Polean dengan Prinsip Ka’buka’an dalam Pernikahan Perspektif Akuntansi: Studi Etnografi Masyarakat Situbondo Lailatul Istiqomah; Rahmawati Rahmawati; Revi Septia; Maimuna Maimuna
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4514

Abstract

This research focuses on accountability and transparency that occurs in the Cecce'an and Polean traditions with the Ka'buka'an principle in the marriage customs of the Situbondo community. The research design used is a qualitative method with an ethnographic study approach. The selection of informants used in this research was based on the snowball sampling method. Researchers are looking for informants who know the research process and materials as key informants, namely the Situbondo people who apply Cecce'an and Polean traditions at wedding ceremonies. The results of the research show that the people of Situbondo believe that there is a meaning contained in the Cecce'an and Polean traditions seen from an accounting perspective, namely the meaning of debts and receivables. The Situbondo community in its wedding tradition also applies a system of recording and broadcasting the amount and type of donations as a form of accountability and transparency.
Comparative Analysis Of Banking Sector Financial Performance Before And During The Covid-19 Pandemic Kholilah Kholilah; Anggra Saputra
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4531

Abstract

This study aims to determine differences in financial performance before and during the covid-19 pandemic. The variables used to measure banking performance are Liquidity Ratio proxied by LDR/FDR, Profitability Ratio proxied by BOPO, ROA and NIM/NOM, and Solvency Ratio proxied by CAR. This research is quantitative research with a comparative approach. The data used is secondary data of quarterly banking financial statements obtained from the IDX official website. The population of this study is all banks listed on the IDX, the sample selection is done using purposive sampling technique, the number of samples in this study is 25 conventional banks and 2 Islamic banks. The data analysis method used is a different test with paired sample t-test and the Wilcoxon sign test. The results of this study indicate that there are differences in banking performance measured by the ratio of LDR/FDR and BOPO, and there is no difference in banking performance measured by ROA, NIM/NOM, and CAR.
Keputusan Pembelian Ditinjau dari Word Of Mouth di PT Ebad Al Rahman Wisata Kabupaten Jember Aprilya Fitriani; Amartyana Adiningsih
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4551

Abstract

The limited quota and short time for the Hajj pilgrimage have resulted in quite long waiting lists. Many prospective regular Hajj pilgrims tend to choose other options, namely Hajj Plus or Umrah. The purchase decision of prospective Hajj Plus or Umrah pilgrims is influenced by several factors, one of which is word of mouth (WOM). This research uses a quantitative approach with a type of causality research. The sample was determined using an accidental sampling technique with a sample size of 100 respondents. The data analysis method uses simple linear regression. The research results show that word of mouth influences purchasing decisions. If pilgrims who have used Umrah and Hajj plus services increasingly provide recommendations through word of mouth, the confidence of prospective pilgrims in deciding to purchase Umrah and Hajj plus service products at PT Ebad Al Rahman Wisata Jember Regency will increase.
Akuntabilitas dan Transparansi Pengelolaan Keuangan pada Yayasan Panti Asuhan Attafakur Berlina Yudha Pratiwi; Fitria Abroril Iliyin
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4552

Abstract

This study aims to determine and explain the accountability and transparency of financial management at the Attafakur orphanage foundation. The research method used is a qualitative method using primary and secondary data, namely the results of interviews and documentation. To test the validity of the data using source triangulation techniques and technical triangulation. The results of this study explain that the Attafakur Orphanage Foundation has implemented the principles of accountability and transparency in its financial management. However, there are still several obstacles, namely a lack of human resources related to recording receipts from donors in the form of goods.

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