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Arisona Ahmad
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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 Efektivitas, Efisiensi dan Kontribusi Pajak Daerah dalam Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Bondowoso Dania Meriza Vinanda; Arisona Ahmad
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.v2i2.3311

Abstract

This study aims to determine the effectiveness, efficiency, and contribution of regional taxes in increasing Regional Original Income (PAD) in Bondowoso Regency. The source of the data used in this study is secondary data in the form of a Budget Realization Report (LRA) which consists of targets, realizations and collection costs from hotel taxes, restaurant taxes, street lighting taxes, and Bondowoso Regency Original Revenue (PAD). This study uses a descriptive method with a qualitative approach and processes data using an analysis of effectiveness, efficiency and contribution. The results of the research show that hotel taxes, restaurant taxes, and street lighting taxes are very effective and very efficient in increasing Regional Original Income (PAD). Then the contribution results show that hotel taxes, restaurant taxes, and road lighting taxes are very less contributing to the increase in Regional Original Income (PAD) of Bondowoso Regency.
Sebuah Tinjauan Literatur Sistematis Faktor yang Memengaruhi Kualitas Audit di Indonesia Hulifah Hulifah; Sri Pujiningsih
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.v2i2.3559

Abstract

This study aims to explore the factors that influence audit quality in Indonesia. The method used is a systematical literature review. Data analysis technique used is content analysis and bibliometric. research data from 125 articles on audit quality from journals indexed in the Science and Technology Index (Sinta) during 2016-2020. The results show that (1) the most productive researcher is I Dewa Nyoman Badera and Udayana University is the institution that publishes the most research results on audit quality articles in Indonesia, there are 5 dominant factors out of 56 factors that influence audit quality, namely independence, competence , work experience, due professional care, and time budget pressure, the majority of articles use agency theory, data collection techniques use questionnaires with multiple linear regression data analysis techniques. (2) The majority of articles in the field of audit quality are written by two people and collaboration between researchers in the field of audit quality tends to be done with colleagues. (3) Opportunities for further research in the field of audit quality can examine the factors that influence audit quality by referring to research abroad such as computer-assisted audit techniques, role stress, work environment, and auditor compensation, can conduct research using the latest data analysis techniques and link it with other theories, and collaborate between institutions and international collaborations.
Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Otomotif Periode 2018-2020 Afrizal Dimas Ibrahim; Axel Giovanni
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.v2i2.3595

Abstract

This study aims to determine the financial performance of the Automotive Sector Manufacturing companies for the 2018-2020 period. The data used in this study is secondary data obtained indirectly from the results of the company's financial statements. This type of research is descriptive research. The data analysis technique in this study used descriptive statistics to view and analyze the existing data. The results showed that the financial performance of the companies studied showed that they were in the unhealthy category because the average value produced was less than the industry standard which has been set. 
Penggunaan Dana Desa Pada Masa Pandemi Covid-19: Studi Desa Kendit Kecamatan Kendit Kabupaten Situbondo Radhiatul Nurul Jannah; Alwan Sri Kustono; Wahyu Agus Winarno
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.v2i2.3596

Abstract

This study aims to analyze and determine the planning, implementation and administration of the use of This study aims to analyze and determine the planning, implementation and administration of the use of village funds for the 2020 fiscal year in the context of handling Covid-19 in Kendit Village, Situbondo Regency. This was in accordance with the condition of the village government, at that time experiencing policy confusion. Due to various regulations that change so that it has an impact on the delay in the preparation and changes of the village RKP, preparation of the RAB and APBDes. The type of research used is descriptive qualitative with a case study approach. The research data were secondary and primary data which were further analyzed through triangulation techniques. The results of this study are the process of reallocating the Kendit Village Fund for the 2020 fiscal year carried out in accordance with applicable rules and regulations. The village government does not experience policy confusion regarding changing regulations so that the process runs well. There is a separate policy benchmark carried out by the Kendit Village government in the planning and implementation of the BLT-DD and PKTD programs.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Pengalokasian Belanja Modal: Studi Pada Pemerintahan Kabupaten/Kota di Jawa Timur Periode 2018-2020 Erina Setiana Putri; Nur Ika Mauliyah
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.v2i2.3603

Abstract

Capital expenditure is one of the regional expenditures that needs to be taken into account in the development of sustainable infrastructure and facilities. The existence of regional revenues consisting of PAD, DAU, and DAK which are used to improve public services through public facilities will be able to increase capital expenditure so that economic growth will also increase. This study aims to determine the effect of economic growth, local revenue, general allocation funds, and special allocation funds on the allocation of capital expenditures. This research uses a quantitative research approach with descriptive research types. The population in this study are 38 districts/cities in East Java Province. The sampling method in this study used saturated sampling method, the number of samples used in this study was 114 (38 x 3). Data collection techniques and instruments in this research are literature studies and documentary studies. The data analysis used was descriptive statistics, classical assumption test, simple and multiple linear regression hypothesis testing with the help of the SPSS program. The results of this study can be concluded that: economic growth has a negative and significant effect on the allocation of the Capital Expenditure budget while PAD, DAU, and DAK partially have a positive and significant effect on the allocation of the Capital Expenditure budget. The variables of economic growth, PAD, DAU, and DAK simultaneously have a significant effect on capital expenditure.
Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan BAZNAS Provinsi Papua Taufik Maulid; Syaikhul Falah; Hesty Theresia Salle
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.v2i2.3674

Abstract

This study aims to determine the financial performance of the Automotive Sector Manufacturing companies for the 2018-2020 period. The data used in this study is secondary data obtained indirectly from the results of the company's financial statements. This type of research is descriptive research. The data analysis technique in this study used descriptive statistics to view and analyze the existing data. The results showed that the financial performance of the companies studied showed that they were in the unhealthy category because the average value produced was less than the industry standard which has been set.
Pengaruh Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Pada 38 Kabupaten/Kota Provinsi Jawa Timur Tahun 2020-2021 Muhammad Syahroni; Oryza Ardhiarisca
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3891

Abstract

This research aims to analyze and explain the effect of economic growth on local revenue in regencies/cities in East Java Province using quantitative methods. The data used in this study are secondary data in the form of time series obtained from the Central Bureau of Statistics of East Java Province and the Regional Financial Information System Data Portal (SIKD). In this study, data analysis techniques were used using simple regression analysis using the SPSS application. The results of this study indicate that economic growth in the Regencies/Cities of East Java Province significantly influences local own-source income. This is due to the large contribution of certain sectors to the Gross Regional Domestic Product (GRDP), especially in the sector of providing food and drink accommodation, as well as wholesale, retail, and car and motorcycle repair in 2020-2021.
Analisis Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Syaifur Rahman; Sugeng Hartanto; Avisenna Harkat
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3901

Abstract

The purpose of this study was to analyze the implementation of the Institutional Level Financial Application System (SAKTI) at the Semarang I State Treasury Service Office. This research is a qualitative research with a case study approach. Data collection was carried out by interview, observation, and documentation techniques. The selection of informants is based on certain criteria, namely by selecting KPPN employees who act as users or users of SAKTI. Selection is based on employee knowledge and understanding in using the SAKTI application. In accordance with the provisions of the Regulation of the Minister of Finance of the Republic of Indonesia Number 171/PMK.05/2021 concerning Implementation of the SAKTI System. The results of the study indicate that the application of the SAKTI application at the Semarang I KPPN has been implemented well and has brought many positive influences and is very supportive of all activities, main tasks and functions of the KPPN.
Badan Usaha Milik Desa dan Peningkatan Kesejahteraan Masyarakat Windy Putri Wiratna; Rahma Rina Wijayanti
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3930

Abstract

This research aims to clarify the role of Binor Village-Owned Enterprises, in accordance with Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises. Binor Village, Paiton District, Probolinggo Regency became the location of this research. This research is included in the category of qualitative research. The data used are both primary data and secondary data. The primary data is based on interviews while the secondary data is in the form of Binor village profiles and Binor village BUMDes profiles. The triangulation method is used to test the correctness of the data. This study uses data analysis by collecting data, reducing data, presenting data, and concluding. The Republic of Indonesia Government Regulation Number 11 of 2021 stipulates that BUMDes are established to carry out economic business activities through business management, as well as investment development, economic productivity, and village potential, which are realized through business units in BUMDes. The findings of the study show that the role of BUMDes Binor Energy has been going well, developing, and providing various benefits for the village community.
Analisis Transparansi Keuangan Daerah Melalui Pengungkapan Laporan Keuangan di Internet Saat Pandemi Covid-19 Khafid Fitriyanto Albahrudin; Hendrawan Santosa Putra; Oktaviani Ari Wardhaningrum
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3945

Abstract

Transparency is an important pillar of government accountability. A transparent government is a government that is accountable and provides information to the public regarding its strategy, plans and performance. This study aims to analyze the effect of audit opinion, independence ratio, and government size on internet financial reporting during the Covid-19 pandemic. The research sample consists of 88 district/city governments in the Java Island region for 2020-2021, using cluster sampling and logistic regression analysis. The results of this study indicate that the independence ratio has an effect on internet financial reporting during the Covid-19 pandemic, while audit opinions and size government have no effect on internet financial reporting during the Covid-19 pandemic.

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