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Arisona Ahmad
Contact Email
arisona_ahmad@polije.ac.id
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+6282231272308
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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
Location
Kab. jember,
Jawa timur
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 78 Documents
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Pengaruh Pengawasan Keuangan, Pemanfaatan TI, Komitmen Organisasi, Dan Kompetensi SDM Terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah Kabupaten Jember Lelly Rahayu; Dessy Putri Andini
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to determine the Effect of Financial Supervision, Utilization of IT, Organizational Commitment, and Competency of Human Resources on the Reliability of Financial Reporting for the Regional Government of Jember Regency. The study used a descriptive method with a quantitative approach, which was carried out by distributing research questionnaires to 100 employees of SKPD financial management in Jember Regency. The data analysis technique in this study used Structural Equation Modeling based on Partial Least Square (PLS-SEM). The results of this study are financial supervision, and organizational commitment have a significant positive effect on the reliability of the financial reporting of the Jember Regency Government. Meanwhile, the use of information technology (IT) and human resource competence has no effect.
Determinan Kualitas Laporan Keuangan: Studi pada Lembaga Pendidikan Tinggi Negeri Vokasi di Jawa Timur Aristia Indah Dewishabrina; Endro Sugiartono; Ika Ristianingsih
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to analyze and explain the effect of human resource competence, the use of information technology, and the application of government accounting standards on the quality of the financial statements of vocational higher education institutions in East Java. This study uses quantitative methods with research instruments using questionnaires. The data analysis technique used is multiple linear regression analysis with the application of IBM SPSS Statistics 22. The results of this study indicate that the competence of human resources, the use of information technology, and the application of government accounting standards have a significant positive effect on the quality of the financial statements of vocational higher education institutions in East Java.
Evaluasi Pengukuran Kinerja Pemerintah Desa Dengan Menggunakan Konsep Value For Money: Studi Kasus pada Kantor Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember Yolandha Aisyah Hadaryen; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to measure and analyze the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency in 2017 to 2020 using the value for money method. Value for money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and effectiveness. This research design uses a qualitative descriptive that describes or factual painting of facts and actual conditions on the performance of the village government. In this study, the population and sample taken were the Village Revenue and Expenditure Budget 2017–2020. The sampling technique used the census method. Data obtained by means of observation, documentation, and literature study. The results showed that the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency 2017–2020 in the 2017 economic measurement was not economical, 2018 was economically balanced, 2019 was not economical, and 2020 was economical. In the 2017–2020 efficiency measurement, it is stated that the efficiency is balanced every year. In measuring the effectiveness of 2017 effective, 2018 effectively balanced, 2019 effective, and 2020 effective.
Analisis Penerapan Penyusunan Laporan Keuangan Masjid Baitul Makmur Situbondo Berdasarkan ISAK No.35 Srirejeki Dwi Krismontiyah; Yulinartati; Nina Martiana
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

ABSTRACT This study aims to analyze the preparation of the financial statements of the Baitul Makmur Situbondo Mosque based on ISAK No. 35. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are secondary data and primary data. The results of this study indicate that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to the general ledger, making trial balances before adjustment, adjusting journals, trial balance after adjustment, preparing financial statements, closing journals, and the post-closing trial balance. And the final results of the accounting process are statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows, and notes to financial statements.
Apakah Pembatasan Sosial Berskala Besar Warga Negara Asing Berdampak Pada Average Abnormal Return? Studi Pada Sub Sektor Pariwisata, Perhotelan, dan Restoran di Bursa Efek Indonesia Asnat Susanti Dangga Lolu; Lusianus Heronimus Sinyo Kelen
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study examines the differences in stock prices listed on the Indonesia Stock Exchange as measured using average abnormal returns on events (event studies) before and after the enactment of Large-Scale Social Restrictions for Foreign Citizens, especially COVID-19 which has an impact not only threatening human health but also has an impact on the economic sector. This condition will certainly have an impact on all sectors including stock trading on the Indonesia Stock Exchange, especially the Tourism, Hospitality, and Restaurant sub-sector. By using a sample of 41 companies on the Indonesia Stock Exchange with a research period of 3 months (16 November 2020 to 15 February 2021) the type of purposive sampling research that meets the criteria and using paired sample t-test, the results show that there is no difference Average Abnormal Return before and after the occurrence of a PSBB event for Foreign Citizens. So it can be concluded that the PSBB for Foreign Citizens has no impact on the average abnormal return obtained by investors.
Pengaruh Sistem Informasi Akuntansi Dan Integritas Terhadap Kinerja Karyawan Pada RSUD SMC Tasikmalaya Cepi Juniar Prayoga; Fithri Sri Mulyani; Susi Mulyati
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to examine the effect of accounting information systems and integrity on employee performance at SMC Tasikmalaya Hospital. The populations in this study were employees of the SMC Tasikmalaya Hospital as many as 491 people. The sampling technique used stratified random sampling. The data used is primary data obtained directly from respondents using a questionnaire. The data analysis technique uses multiple linear regressions. The results of this study indicate that the accounting information system partially affects employee performance. Integrity partially affects employee performance. Meanwhile, simultaneously accounting information system and integrity affect employee performance.
Respond OJK Regulation Number 55: Can Good Corporate Governance Affect Banks Credit Risk in Indonesia? Siswantoro Siswantoro
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

Efforts to reduce the number of non-performing loans continue to be carried out, one of which is by enforcing the rules regarding good corporate governance as enshrined in POJK Number 55/POJK.03/2016. The purpose of this study is to respond to these regulations by testing whether the attributes of good corporate governance can influence bank credit risk. The total population is 44 established banking companies with three years from 2017 to 2019. The data analysis technique uses descriptive statistical analysis and partial hypothesis testing. The results showed that the size of the Board of Directors and the size of the Risk Monitoring Committee harmed credit risk. Meanwhile, the size of the Board of Commissioners, the proportion of Independent Commissioners, the meeting of the Board of Commissioners, and the size of the Audit Committee does not significantly influence bank credit risk.
Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas, dan Kompetensi terhadap Kualitas Audit pada BPKP Kantor Perwakilan Wilayah Jawa Timur Dhea Arie Thalia; Sumadi
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to examine the effect of work experience, independence, objectivity, integrity, and competence on the quality of audits produced by public sector auditors at BPKP East Java Regional Representative Office. This study uses quantitative methods with research instruments using questionnaires. The population of this study are public sector auditors who become Civil Servants (PNS) at BPKP East Java Regional Representative Office. Determination of the sample with the criteria that the auditor has attended the Auditor Functional Position Education and Training (JFA). Analysis of research data using multiple linear regression. The results showed that the independence, integrity, competence of public sector auditors had no effect on audit quality. While the variables of Work Experience, Objectivity affect the quality of audits produced by public sector auditors at BPKP East Java Regional Representative Office.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Organisasi Perangkat Daerah Kabupaten Jember Nurulita Khoirunisa; Arisona Ahmad; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3189

Abstract

This study aims to analyze the effect of the application of Government Accounting Standards, competence of human resources, internal control systems, and the use of information technology on the quality of financial reports in the Regional Apparatus Organization of Jember Regency. This study uses quantitative methods with research instruments in the form of questionnaires. The data analysis technique used is multiple linear regression analysis using SPSS. The results of this study indicate that the application of government accounting standards and the use of information technology have a significant effect on the quality of financial reports, while the competence of human resources and internal control systems has no effect on the quality of financial reports at the Regional Apparatus Organization of Jember Regency. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Srandar Akuntansi Pemerintahan, kompetensi sumber daya manusia, sistem pengendalian intern, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada Organisasi Perangkat Daerah Kabupaten Jember. Penelitian ini menggunakan metode kuantitatif dengan instrumen penelitian berupa kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS. Hasil dari penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintahan dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan kompetensi sumber daya manusia dan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan pada Organisasi Perangkat Daerah kabupaten Jember.
Implementasi Kebijakan Pengelolaan Barang Milik Negara Pada Politeknik Negeri Jember Achmad Bagoes Wijaya Kusuma Tarmizi; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3193

Abstract

This study aims to find out and describe in detail how the implementation of state property management policies at the Jember State Polytechnic. The research method used is descriptive qualitative research method. Data collection techniques are carried out by means of interviews, observations and documentation related to the management of state property. This research was conducted with a theoretical approach to the policy implementation model of Donald Van Meter and Carl Van Horn which has six indicators. The results showed that the management of state property carried out at the Jember State Polytechnic was in accordance with Government Regulation Number 28 of 2020 concerning Management of State/Regional Property and was also in accordance with the theory developed by Van Meter and Van Horn. There are six variables proposed by van meter and van horn, one of which is the resource variable which is a problem at the Jember State Polytechnic. These problems arise due to the low educational competence of the managers of state property owned by the Jember State Polytechnic.   Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan secara rinci bagaimana implementasi kebijakan pengelolaan barang milik negara di Politeknik Negeri Jember. Metode penelitian yang digunakanadalah metode penelitian deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi terkait dengan pengelolaan barang milik negara. Penelitian ini dilakukan dengan pendekatan teori model implementasi kebijakan Donald Van Meter Dan Carl Van Horn yang memiliki 6 indikator. Hasil penelitian menunjukkan bahwa pengelolaan barang milik negara yang dilakukan di Politeknik Negeri Jember telah sesuai dengan Peraturan Pemerintah Nomor 28 Tahun 2020 Tentang Pengelolaan Barang Milik Negara/Daerah dan juga telah sesuai dengan teori yang dikembangkan oleh Van Meter dan Van Horn. Terdapat enam variabel yang dikemukakan oleh van meter dan van horn, salah satu variabel yaitu variabel sumber daya yang menjadi masalah di Politeknik Negeri Jember. Permasalahan tersebut timbul dikarenakan oleh rendahnya kompetensi pendidikan yang dimiliki oleh para pengelola barang milik negara yang dimiliki Politeknik Negeri Jember.

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