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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 6 Documents
 1 
Search results for , issue "Vol 5 No 1 (2025): July" : 6 Documents clear
Literasi Keuangan dan Sikap Keuangan: Implikasinya terhadap Perilaku Manajemen Keuangan melalui Hedonism Lifestyle Mariska, Revi Sasti; Suseno, Novie Susanti; Kusmiati, Eti
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.5970

Abstract

The increasing consumptive behavior among Generation Z shows the need for an understanding of the factors that influence financial management. This study aims to examine the effect of financial literacy and financial attitudes on financial management behavior, with hedonism lifestyle as a mediating variable. Using a quantitative approach through survey method, this study involved 100 participants from Generation Z workforce in Garut Regency who were selected through accidental sampling technique. Data analysis was conducted using SEM-PLS method. The results showed that financial literacy and financial attitudes have a positive effect on financial management behavior, while hedonic lifestyle has a negative effect. In addition, hedonic lifestyle mediates the relationship between financial attitudes and financial management behavior. The findings confirm the importance of implementing financial literacy education into the school curriculum and job training programs, as well as the need for socialization to regulate consumptive lifestyles in order to foster a younger generation capable of making wise financial decisions.
Factors Influencing Fraud Prevention In The Management Of Village Fund Allocations Yanti, Sri; Hafni, Diska Arliena
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6045

Abstract

Fraud is an act of fraud committed intentionally to obtain personal gain and cause harm to other parties without their knowledge. This study aims to determine whether the internal control system, individual morality and love of money affect the prevention of fraud in the allocation of village funds. This research uses a quantitative descriptive approach with purposive sampling technique. The sample consisted of the Village Head, Village Secretary, Head of Finance, Head of Planning and General Affairs and the Village Consultative Body from 16 villages in Manisenggo District, Klaten Regency. The data were collected through a questionnaire with a Likert scale and analyzed using IBM SPSS 24. The results show that the internal control system and love of money have no effect on fraud prevention, while individual morality does. Future research is recommended to increase the number of samples and variables so that the results obtained are more optimal and relevant.
Can The Sustainable Growth Rate (SGR) Moderate the Impact of ESG Risk Rating and Capital Structure on Firm Value? Hasanah, Zahrotul; Rahmawati, Mia Ika
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6131

Abstract

This research aims to find out the effect of Environmental, Social and Governance (ESG) risk rating and capital structure on the firm value which is moderated by Sustainable Growth rate (SGR). The research applies quantitatively. Furthermore, the data were secondary and in a form of annual reports and financial reports company listed on the ESG Leaders (IDXESGL) The Indonesia Stock Exchange from 2021 until 2023, it was taken from www.idx.co.id and GIBEI STIESIA, also ESG data of Risk Rating. Moreover, the data collection technique used saturated sampling with 90 data samples observed. This hypothesis testing uses multiple linear regression analysis using Moderated Regression Analysis (MRA). The result shows that ESG which is a proxy with risk rating has a negative and significant effect on the firm value. Capital structure which is a proxy with DER has a negative and significant effect on the firm value. Additionally, ESG risk rating which is moderated by sustainable growth rate has a negative and significant effect on the firm value. However, capital structure which is moderated by sustainable growth rate has a negative and insignificant effect on the firm value.
Analisis Kelayakan Usaha Agroindustri Pemindangan Ikan Menggunakan Decision Support System Universitasari, Pascawati; Sutantio, Raden Alamsyah; Chairina, Raden Roro Lia; Ambarkahi, Ratih Puspitorini Yekti; Nugraheni, Ponti Primastuti Aulia
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6136

Abstract

This research aims to analyze the company's feasibility condition from non-financial and financial aspects, the results of which can be used as a reference to recommend company development steps. The approach used in this research is Decision Support System. The results of the analysis show that in the legal aspect the company can be said to be feasible because it already has a letter. The production aspect shows the results that the company is in a feasible condition with a high level of feasibility. Marketing Aspects, Management Aspects and Human Resources and Environmental Aspects show the results that the company is in a feasible condition with a moderate level of feasibility.  In financial aspects consisting of quantity BEP analysis of 24,721.13, Sales BEP of 379,515,345.54, BCR of 1.42, Payback Period of 1.58, NPV of 10,064,036,510.68, PI of 12.54, IRR of 59.20 and the overall analysis of financial aspects shows that the company is in a viable condition. Based on the overall analysis of the UMKM version 2.0 Decision Support System (DSS) approach, it shows that CV Genderang Mercusuar Bahari is in a feasible condition to be developed.
Risk Mitigation Strategies in the Implementation of Digital Banking Technology: A Case Study of Bank X In Indonesia Siswanto, Fatchullah Reza; Kholmi, Masiyah
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6155

Abstract

This study aims to determine the risk mitigation practices in implementing digital technology at Bank X. This research is a qualitative case study of Bank X, which received the best digital services award. The primary data used in this study were obtained from interviews and observations, while the secondary data were obtained from company documentation on risk mitigation efforts. The stages of data analysis were data reduction, presentation, and conclusion-drawing. The findings reveal that both internal and external users of Bank X utilize different digital technologies to access banking services. For internal users, digital banking is employed for nearly all operational banking activities, whereas external users leverage it to facilitate transactions for both individual and institutional customers. Bank X implements intensive risk-mitigation measures to prevent cybercrimes associated with technology use. This study was conducted at Bank X, which only captures the implementation of digital technology at Bank X. Future studies could conduct multi-case testing to obtain more general results across Islamic banks.
Pengaruh Penerapan E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dimoderasi oleh Sosialisasi Perpajakan Apriliani, Kiki Rizki; Irawan, Arry
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6171

Abstract

Motor vehicle taxpayer compliance is a key factor influencing provincial-level regional tax revenue. This revenue is crucial for funding local development. However, high levels of outstanding motor vehicle tax payments in many regions, including Subang, indicate low taxpayer compliance. This study examines the effect of implementing E, Samsat, on motor vehicle taxpayer compliance, moderated by tax socialization efforts at the Subang District SAMSAT office. A quantitative research design was employed, using random sampling to select respondents from the population of motor vehicle taxpayers registered at the Subang SAMSAT office. A sample of 100 respondents was determined using the Slovin formula, and data were collected via questionnaires. Partial Least Squares Structural Equation Modeling (PLS,‑SEM) analysis was conducted using SmartPLS version 4.1.1.2. The findings indicate that the implementation of E, Samsat, has a positive effect on motor vehicle taxpayer compliance. However, tax socialization does not moderate this effect. These results suggest that, while E, Samsat, implementation has improved taxpayer compliance in Subang, existing tax socialization efforts have not yet strengthened this effect.

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