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Arisona Ahmad
Contact Email
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 2 (2025): Desember" : 6 Documents clear
Analisis Pengelolaan Barang Milik Daerah (BMD) pada Pemerintah Daerah Kabupaten Pandeglang Wardani, Ni Made Sri; Lestari, Utami Puji; Nugroho, Herbirowo
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6300

Abstract

This research was conducted to determine the implementation of the Minister of Home Affairs Regulation Number 19 of 2016 concerning the management of regional property, the inhibiting factors, and recommendations for the management of regional property in the Government of Pandeglang Regency. This research is a qualitative descriptive study. This research uses data sources in the form of primary and secondary data. The data collection techniques in this research are interviews, observations (primary data), and documentation. The data collection method involves conducting interviews with the Sub-Field of Regional Property Empowerment (BMD) of the BPKD and the Head of the Regional Accounting Field of Pandeglang Regency regarding the management of BMD. Interviews are conducted both offline and online. The research results show that the implementation of the Minister of Home Affairs Regulation Number 19 of 2016 on the management of regional property in the Pandeglang Regency Government is in accordance with the regulations. However, there are still discrepancies in the security and maintenance activities, destruction and disposal activities, and in the BMD administration activities.
Pengaruh Effective Monitoring, Green Competitive Advantage, dan Personal Financial Need terhadap Financial Shenanigans pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Dewi, Annisa Nathania; Budiwitjaksono, Gideon Setyo; Azmiyanti, Rizdina
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6341

Abstract

The growth of Indonesia’s technology sector has become a significant driver of national economic development. However, this growth has also been accompanied by an increased risk of financial shenanigans or financial statement manipulation. This condition highlights the importance of understanding the factors that influence the potential for fraud, particularly in developing technology companies. The research employs a quantitative approach using secondary data. The results show that effective monitoring and personal financial need have a positive and significant effect on financial shenanigans, while green competitive advantage has a negative effect. These findings imply that the presence of independent commissioners does not necessarily prevent financial shenanigans if the supervisory function is not carried out substantively. In addition, personal financial pressure may increase the likelihood of opportunistic managerial behavior, whereas a strong commitment to green competitive advantage can serve as both an ethical and strategic mechanism to reduce the tendency of financial shenanigans in technology companies.
Determinants of Earnings Persistence in Property and Real Estate Sector Companies Rusmawati, Zeni; Marina, Anna; Sya'ban, Ma'ruf
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6417

Abstract

The current condition of the real estate property sector is fluctuating, depending on government stimulus, investors and public interest. Companies will survive and even thrive if they are able to maintain and secure future profits. This study examines whether operating cash flow, debt levels, accruals, sales volatility, and institutional ownership are factors that can affect earnings persistence. This study was conducted on real estate and property companies listed on the IDX for the 2020-2024 period totaling 78 companies with a total of 390 observations. This study uses agency theory and signal theory. The method used in this study is quantitative. The data analysis technique uses multiple linear regression processed with SPSS software. The results and conclusions of this study indicate that the factors that affect earnings persistence are operating cash flow, debt levels, accruals, sales volatility and institutional ownership have an influence on earnings persistence.
Pengaruh Kapitalisasi Pasar, Ukuran Perusahaan, Arus Kas Bebas, Kebijakan Dividen, dan Tingkat Suku Bunga terhadap Nilai Perusahaan Lim, Jennifer; Supriyanto
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6506

Abstract

This study aims to analyze the influence of market capitalization, firm size, free cash flow, dividend policy, and interest rates on firm value. The research employs a quantitative approach using regression analysis on secondary data of companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The results indicate that market capitalization, free cash flow, and dividend policy have a positive effect on firm value, while firm size has a significant negative effect, and interest rates show no significant impact. These findings highlight the importance of financial and policy factors in determining firm value and provide practical implications for management in developing strategies to enhance firm value and attract investors.
Pengaruh Intensitas Aset Biologis, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Pengungkapan Aset Biologis pada Perusahaan Agrikultur di Indeks Saham Syariah Indonesia (ISSI) Kesturi, Dea Noverya; Fitri, Ainul; Rahman, Taufiqur
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6774

Abstract

This study aims to analyze the effect of Biological Asset Intensity, Managerial Ownership, and Company Size on the disclosure of biological assets in agricultural companies listed on the ISSI for the period 2020–2024. Using purposive sampling, eight companies were selected as samples, and secondary data from annual reports were analyzed using panel data regression with a Random Effect Model. The results show that Biological Asset Intensity and Company Size have a negative and significant effect on biological asset disclosure, while Managerial Ownership has a positive and significant effect; all three variables are also proven to have a significant simultaneous effect. These findings indicate that the transparency of biological asset disclosure in agricultural companies in ISSI is more influenced by agency mechanisms through managerial ownership, while company size and high biological asset intensity have not effectively encouraged compliance with PSAK 69.
Pengaruh Financial Distress, Kualitas Audit, dan Generalist Skills CEO terhadap Opini Audit Going Concern Aisyah, Nurul; Sutoyo, Sutoyo
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6785

Abstract

This research analyzes the effect of financial distress, audit quality, and CEO generalist skills on going concern audit opinions for energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. The study sample encompasses oil and gas firms selected through a purposive sampling technique, resulting in 14 companies observed over four years, which provided 56 data observations Logistic regression analysis is employed to examine the effects of financial distress and CEO generalist skills on going concern audit opinions. Meanwhile, the effect of audit quality is tested using Fisher’s Exact Test due to the presence of a complete separation phenomenon. The results indicate that financial distress has a positive and significant effect on going concern audit opinions, audit quality has a negative and significant effect, while CEO generalist skills have no significant effect. These findings suggest that financial conditions and audit quality are key determinants of going concern audit opinions in energy sector companies.

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