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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 78 Documents
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Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Banyuwangi Tahun Anggaran 2018-2020 Hilda Rizqi Amalia; Berlina Yudha Pratiwi
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.v2i1.3197

Abstract

This study aims to analyze the financial performance of the Banyuwangi Regency Government in 2018 to 2020 using financial ratio analysis. This research design uses descriptive qualitative. The population and samples taken are the 2018-2020 Banyuwangi Regional Government Financial Reports. Data were obtained by means of documentation, and literature study. The results show that the financial performance of the Banyuwangi Regency Government in the ratio analysis of the degree of decentralization in 2018-2020 shows less. In the analysis of the ratio of regional financial dependence in 2018-2020 is very high. In the analysis of the ratio of regional financial independence in 2018-2020 it is very low. In the analysis of the effectiveness ratio of regional original income (PAD) the average 2018-2020 shows less effective. In the 2018–2020 PAD efficiency analysis, it is very efficient. In the analysis of the compatibility ratio for 2018–2020, it shows that the amount of funds owned for operating expenses is 78.84% while operating expenses is 20.06%. The analysis of the growth ratio in 2018-2020 is fluctuating.   Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Daerah Kabupaten Banyuwangi pada tahun 2018 sampai 2020 dengan menggunakan analisis rasio keuangan. Rancangan penelitian ini menggunakan deskriptif kualitatif. Populasi dan sampel yang diambil adalah Laporan Keuangan Pemerintah Daerah Kabupaten banyuwangi 2018-2020. Data diperoleh dengan cara dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Daerah Kabupaten Banyuwangi pada analisis rasio derajat desentralisasi tahun 2018–2020 menunjukkan kurang. Pada analisis rasio ketergantungan keuangan daerah tahun 2018 – 2020 sangat tinggi. Pada analisis rasio kemandirian keuangan daerah tahun 2018–2020 rendah sekali. Pada analisis rasio efektivitas pendapatan asli daerah (PAD) rata-rata tahun 2018-2020 menunjukkan kurang efektif. Pada analisis efisiensi PAD tahun 2018–2020 sangat efisien. Pada analisis rasio keserasian tahun 2018–2020 menunjukkan bahwa besar dana yang dimiliki untuk belanja operasi sebesar 78,84% sedangkan belanja operasi 20,06%. Analisis rasio pertumbuhan tahun 2018–2020 bersifat fluktuatif.
Pengaruh Profesionalisme, Independensi dan Kompetensi Terhadap Kinerja Auditor Pada Inspektorat Kabupaten Jombang Sherin Ultasia; Dessy Putri Andini
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.v2i1.3201

Abstract

This study aims to determine the effect of Profesionalism, Independence and Competence on Auditor Performance at the Inspectorate of Jombang Regency. This research was conducted at the Inspektorate Office of Jombang Regency. This research is a causal associative research with a quantitative approach. The source of data in this study is primary data using a uestionnaire with a Likerts scale. The population in this study is the auditor of the Inspectorate of Jombang Regency. The statistical toll used to he test the hypothesis is using regression with help of the SPPS25 aplication. The results of the analysis show that professionalism has no significant effect on auditor performance, independence has a significant effect on auidtor performance and competence has no significant effect on auditor performance.   Penelitian ini bertujuan untuk mengetahui pengaruh Profesionalisme, Independensi dan Kompetensi terhadap Kinerja Auditor pada Inspektorat Kabupaten Jombang. Penelitian ini dilakukan di Kantor Inspektorat Kabupaten Jombang. Penelitian ini merupakan penelitian Asosiatif Kausal dengan pendekataan Kuantitatif. Sumber data pada penelitian ini yaitu data primer menggunakan Kuisoner dengan skala likert. Populasi dalam penelitian ini adalah auditor Inspektorat Kabupaten Jombang. Alat statistik yang digunakan untuk menguji hipotesis adalah menggunakan regresi dengan bantuan aplikasi SPSS25. Hasil analisis menunjukkan bahwa, profesionalisme berpengaruh tidak signifikan terhadap kinerja auditor, independensi berpengaruh signifikan terhadap kinerja auditor dan kompetensi berpengaruh tidak signifikan terhadap kinerja auditor.           
Analisis Pengaruh Kompetensi Perangkat Desa dan Peran Aplikasi Sistem Keuangan Desa Terhadap Kinerja Pengelolaan Keuangan Desa: Studi pada Desa di Kecamatan Kota Sumenep Kabupaten Sumenep Doni Kusuma; Oryza Ardhiarisca
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.v2i1.3206

Abstract

This study aims to determine and analyze the influence of village apparatus competence and the role of village financial system applications on village financial management performance in Sumenep City District, Sumenep Regency. The method used in this research is quantitative research with data collection procedures through questionnaires. This study uses data analysis, namely validity testing, reliability testing, classical assumption testing, multiple regression analysis, hypothesis testing, and the coefficient of determination. This study provides results that the competence of village officials and the role of village financial system applications have a significant partial or simultaneous effect on the performance of village financial management. Penelitian ini memiliki tujuan agar dapat mengetahui serta melakukan analisis pengaruh kompetensi perangkat desa dan peran aplikasi sistem keuangan desa terhadap kinerja pengelolaan keuangan desa di Kecamatan Kota Sumenep, Kabupaten Sumenep. Metode yang digunakan di dalam penelitian ini adalah penelitian kuantitatif dengan prosedur pengumpulan data melalui penyebaran kuesioner. Penelitian ini menggunakan analisis data yakni pengujian validitas, pengujian reliabilitas, pengujian asumsi klasik, analisis regresi berganda, pengujian hipotesis, dan koefisien determinasi. Penelitian ini memberikan hasil bahwa kompetensi perangkat desa dan peran aplikasi sistem keuangan desa berpengaruh signifikan secara parsial maupun simultan terhadap kinerja pengelolaan keuangan desa.
Analisis Pengelolaan Dana Desa di Desa Klenang Lor Kecamatan Banyuanyar Kabupaten Probolinggo Najmi Nurul Ummah; Rahma Rina Wijayanti
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.v2i1.3251

Abstract

This study aims to analyze the management of village funds in Klenang Lor Village, Banyuanyar District, Probolinggo Regency. This research is included in qualitative research. The data used are primary data and secondary data. Primary data in the form of interviews and secondary data see the required documents. The data collection procedure used the method of observation, interviews, documentation. The data analysis technique used is the comparative analysis method. This research is guided by Permendagri Number 20 of 2018 and Perbup Number 63 of 2019. Based on Probolinggo Regent Regulation Number 63 of 2019 concerning guidelines and supervision of Village Fund Management, to provide adequate confidence in the process of fostering and supervising Village Fund management through the planning stages, implementation and reporting. The results of this study indicate that the Village Fund Management in Klenang Lor Village in the planning, implementation, reporting stages is in accordance with the Regulation of the Minister of Home Affairs (Permendagri) Number 20 of 2018. Penelitian ini bertujuan untuk menganalisis pengelolaan dana desa di Desa Klenang Lor Kecamatan Banyuanyar Kabupaten Probolinggo. Peneltian ini termasuk dalam penelitian kualitatif. Teknik pengumpulan data diperoleh melalui observasi, wawancara, dokumentasi. Data yang digunakan yaitu data primer dan data sekunder. Teknik analisis data yang digunakan adalah metode analisis komparatif. Penelitian ini berpedoman pada Permendagri Nomor 20 tahun 2018 dan Perbup Nomor 63 tahun 2019. Berdasarkan Peraturan Bupati Probolinggo Nomor 63 tahun 2019 tentang pedoman dan pembinaan pengawasan Pengelolaan Dana Desa. Pedoman ini untuk memberikan keyakinan yang memadai terhadap proses pembinaan dan pengawasan pengelolaan Dana Desa melalui tahapan perencanaan, pelaksanaan serta pelaporan. Hasil penelitian ini menunjukkan bahwa Pengelolaan Dana Desa di Desa Klenang Lor dalam tahap perencanaan, pelaksanaan, pelaporan telah sesuai dengan Peraturan Menteri Dalam Negeri (Permendagri) Nomor 20 tahun 2018.
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Perbankan di Indonesia Ana Pratiwi; Kuni Zakiyyatul Laila; Daru Anondo
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.v2i1.3313

Abstract

Companies are required to contribute and be committed to sustainable development without reducing the trust of stakeholders. One of the efforts made by the company is to publish a sustainability report with guidelines published by the Global Reporting Initiative (GRI) G4 Guidelines in measuring the disclosure of the sustainability report disclosure index (SRDI) which consists of 84 indexes. The way to calculate the SRDI is to give a score of 1 if the index is disclosed and a score of 0 if the index is not disclosed. The research uses quantitative research which uses a documentation method. The population in this study are banking companies in Indonesia registered with the financial services authority (OJK) in 2016-2020. The sample selection technique used is purposive sampling and then companies were obtained within a period of five years, so there are 30 samples of companies for the 2016-2020 period. The results of the research using panel data regression test on banking companies in Indonesia shows that simultaneously the disclosure of the sustainability report which included aspects of economic, environmental, and social performance had an influence on the company’s financial performance (ROE). However partially only aspects of economic performance shows that the results have a significant effect. While the environmental and social performance aspects have no influence on the company’s financial report which is proxied by the profitability ratio using Return On Equity (ROE).   Perusahaan dituntut untuk berkontribusi dan komitmen dalam pembangunan berkelanjutan tanpa mengurangi kepercayaan dari stakeholder. Perusahaan berinisiatif menerbitkan laporan berkelanjutan (sustainability report) dengan pedoman yang diterbitkan oleh Global Reporting Initiative (GRI) G4 Guidelines dalam mengukur pengungkapan Sustainability Report Disclosure Index (SRDI) yang terdiri dari 84 indeks sebagai upaya untuk mendapatkan kepercayaan dari stakeholder. Adapun cara menghitung SRDI adalah dengan memberikan skor 1 jika indeks diungkapkan dan skor 0 jika indeks tidak diungkapkan. Jenis penelitian ini ialah kuantitatif dengan metode dokumentasi. Perusahaan perbankan di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2016-2020 dijadikan populasi dalam penelitian ini. Sementara pemilihan sampel menggunakan purposive sampling dan diperoleh 6 perusahaan dalam kurun waktu lima tahun, sehingga terdapat 30 sampel perusahaan pada periode 2016-2020. Hasil penelitian menggunakan uji regresi data panel pada perusahaan perbankan yang ada di Indonesia menunjukkan bahwa secara simultan pengungkapan sustainability report yang meliputi aspek kinerja ekonomi, lingkungan, dan sosial memiliki pengaruh positif terhadap kinerja keuangan perusahaan yang diproksikan dengan rasio profitabilitas menggunakan Return On Equity (ROE). Namun, secara parsial hanya aspek kinerja ekonomi yang menunjukkan hasil memiliki pengaruh signifikan. Sedangkan aspek kinerja lingkungan dan sosial tidak memiliki pengaruh terhadap kinerja keuangan perusahaan yang diproksikan dengan rasio profitabilitas menggunakan Return on Equity (ROE).
Market Value Analysis of Dalwa Syariah Hotel with Cost Approach and Income Approach Methods Elliza Qudrun Nada; Salsa Billa Novitasari; Qorina Lahadi Putri; Nanik Wahyuni
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.v2i1.3318

Abstract

ABSTRACT Asset valuation is one of the root causes of the problem. There is an intersection between the accounting profession and the appraisal profession. By the presence of property valuation, market value, investment value, insurance value, or other types can be known. According to the American Institute of Real Estate Appraiser (1987:63) and Eckert et al. (1991:151) said, it can be done through three approaches, namely the market data comparison approach and the cost approach, and the income approach (Income capitalization approach). This research was conducted by means of assessment using the Cost Approach (cost approach) and Income Approach (income approach) methods. This research was conducted to determine the market value of the property. In the research on the fair value analysis of Dalwa Syariah Hotel using the income approach method and the cost approach method based on the cost and income approach, the market value of the Dalwa Syariah Hotel object with an assessment date of May 23, 2022, was IDR 16,640,000,000 (sixteen billion six hundred and forty million rupiahs). ABSTRAK Penilaian aset adalah salah satu pangkal permasalahannya. Disinlah letak persinggungan antara profesi akuntansi dengan profesi penilai. Dengan adanya penilaian properti, nilai pasar, nilai investasi, nilai asuransi atau jenis lainnya dapat diketahui. Menurut American Institute of Real Estate Appraiser (1987:63) dan Eckert et al. (1991:151) mengatakan dapat dilakukan melalui tiga pendekatan, yakni pendekatan perbandingan data pasar (Market data comparison approach), pendekatan biaya (cost approach) dan pendekatan pendapatan (Income capitalazation approach).  Penelitian ini dilakukan dengan cara penilaian menggunakan metode Cost Approach (pendekatan biaya) dan Income Approach (pendekatan pendapatan). Penelitian ini dilakukan untuk menetukan suatu nilai pasar properti. Dalam penelitian analisis nilai wajar Hotel Dalwa Syariah dengan menggunakan metode pendekatan pendapatan (income Approach) dan metode pendekatan biaya (cost approach) Berdasarkan pendekatan biaya dan pendapatan, diperoleh nilai pasar dari objek Hotel Dalwa Syariah dengan tanggal penilaian 23 Mei 2022, adalah Rp 16.640.000.000 (enam belas miliar enam ratus empat puluh juta ribu rupiah).
Analisis Volume Saham Pada Saat Covid-19 Menggunakan Metode Regresi Dengan Teknik Imputasi Adi Setiawan Adi Setiawan; Fadhlul Mubarak
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.v2i1.3321

Abstract

PT. Bintang Mitra Semestaraya Tbk is a subsidiary engaged in investment and trading. The company started as an investment company investing in real estate companies in developing basic housing projects, mid-range residential projects and companies developing commercial buildings. This study aims to determine the volume of shares in the company PT. Bintang Mitra Semestaraya Tbk during the Covid-19 pandemic. The stock data is simulated from 2020, 2021 and 2022 in daily form. This research only focuses on discussing the movement of stock values ​​during the Covid-19 pandemic and looking for some data related to Missing Value (missing or incomplete data) in the company's stock data using the imputation method. The correlation between data variables in simulations 1-8 as a whole has a significant correlation with the percentage of truth/trust in this study of 95%. Furthermore, in the regression model, the best model is seen from the parameter data, the smallest RSE is in simulation 6 and the largest RSE is in simulation 3   PT. Bintang Mitra Semestaraya Tbk adalah anak perusahaan yang bergerak di bidang investasi dan perdagangan. Perusahaan tersebut dimulai sebagai perusahaan investasi yang berinvestasi di perusahaan real estat dalam mengembangkan proyek perumahan dasar, proyek perumahan kelas menengah dan perusahaan yang mengembangkan bangunan komersial. Penelitian ini bertujuan untuk mengetahui volume saham pada perusahaan PT. Bintang Mitra Semestaraya Tbk di masa pandemi Covid-19. Data saham tersebut disimulasikan dari tahun 2020, 2021 dan 2022 dalam bentuk harian. Penelitian ini hanya berfokus membahas tentang pergerakan nilai saham selama masa pandemi Covid-19 dan mencari beberapa data terkait Missing Value (data hilang atau tidak lengkap) yang ada pada data saham perusahaan tersebut menggunakan metode imputasi. Korelasi antara variabel data pada simulasi 1-8 secara keseluruhan memiliki korelasi yang signifikan dengan persentase kebenaran/kepercayaan dalam penelitian ini sebesar 95%. Selanjutnya pada model regresi terdapat model terbaik yang dilihat dari data parameter RSE terkecil berada pada simulasi 6 dan RSE terbesar berada pada simulasi 3
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Triana Sukma Apriliani; Rahma Rina Wijayanti
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3573

Abstract

This aim of the study was to determine the effect Clarity of Budget Targets, Accounting Control, and Reporting Systems on Performance Accountability in Probolinggo District Government Agencies. This research is included in quantitative research. The data used is in the form of a questionnaire distributed to 18 SKPD in Probolinggo Regency. The data analysis technique used is multiple linear regression analysis. The results of the analysis show variables that affect the performance accountability of government agencies are Clarity of Budget Targets and Reporting Systems. Accounting Control variable has no effect on the Performance Accountability of Government Agencies.
Penerapan Prinsip Akuntabilitas dan Transparansi dalam Perencanaan Anggaran Pendapatan dan Belanja Desa : Pada Desa Tanggul Wetan Kabupaten Jember Mufida Ulima Wardani; Oryza Ardhiarisca
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3194

Abstract

This study aims to explain the application of the principles of accountability and transparency in planning financial management through the preparation of the village income and expenditure budget (APBDes) in the village of Tanggul Wetan. This principle is based on the indicators in the Minister of Home Affairs Regulation number 114 of 2014 and the Minister of Home Affairs Regulation number 20 of 2018. The research can be categorized as qualitative research with primary data sources and secondary data. The data was collected through interviews and documentation. Data analysis techniques use the Miles and Huberman models. To ensure the validity of the data, a triangulation technique was used, namely source triangulation. The results of this study indicate that Tanggul Wetan Village has implemented the principles of transparency and accountability in planning the APBDes.
Analisis Determinan Kinerja Sistem Informasi Akuntansi pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Jember Imelda Rizky Aulia; Berlina Yudha Pratiwi
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3273

Abstract

This study aims to analyze the factors that influence the performance of the Accounting Information System (AIS) at the Regional Financial and Asset Management Agency of Jember Regency. This study uses a causal associative method with a quantitative approach. The population in this study were all employees who worked at BPKAD Jember Regency as many as 69 employees. The sampling technique used purposive sampling technique so that the sample in this study were 33 employees. This study uses a IBM SPSS application for analysis data. The results of data processing show that user participation in system development and personal technical skills have a significant positive effect on the performance of accounting information systems, while education and training programs and top management support have no significant positive effect on accounting information system performance.

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