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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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Kab. jember,
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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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Penerapan Metode Economic Order Quantity (EOQ) Pada UD MBO Bakery di Kabupaten Jember Devi Hikmahwati; Fredy Eka Ardhi Pratama
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.v3i1.3952

Abstract

This research is a type of quantitative descriptive research with the aim of analyzing the optimal amount of wheat flour raw material inventory, safety stock, reoder point, total cost and comparing the company's conventional method of wheat flour raw material inventory control system with the EOQ method. The analytical tools used are the Economic Order Quantity (EOQ) method, order frequency, ROP (reorder point), SS (safety stock), TIC (Total Inventory Cost), and POM-QM software. Based on the results of the analysis, it is known that in 2022 the purchase of UD MBO Bakery raw materials was 139,575 kg with an order quantity of 2,908 kg or 116 bags/order and an order frequency of 50 times/year with an average of 4 times/month and a total inventory cost of IDR 3,919,700.00. Calculations using the EOQ method obtained the optimal amount of raw material purchases in 2022 of 8,063 kg or 322 bags per order with a frequency of purchases of 17 times/year or orders every 18 days and the total cost of inventory using the EOQ method is IDR 2,419,040.81. This shows that calculations using the EOQ method can save total inventory costs of IDR 1,500,659.19.
Determinan Konservatisme Akuntansi Pada Perusahaan Real Estate dan Properti Raha Dewi Neta; Ismunawan Ismunawan
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.v3i1.3963

Abstract

This study aims to examine the effect of profitability, company size, capital intensity, leverage, and growth opportunities on accounting conservatism in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The objects of this research are companies in the property and real estate sector that are listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The sampling technique in this study was a purposive sample and the samples used were 30 samples obtained from 10 companies with a three-year observation period 2019-2021. By using data analysis techniques in the form of multiple regression analysis using the SPSS. The results of this study indicate that the variable profitability has a negative effect on accounting conservatism and capital intensity, growth opportunity has an effect on accounting conservatism. Meanwhile, firm size and leverage have no effect on accounting conservatism.
Partisipasi Manajemen Memoderasi Optimalisasi Teknologi Informasi Pada Efektivitas Sistem Informasi Akuntansi Putu Diah Kumalasari; Ni Luh Putu Widhiastuti; Ni Luh Putu Sandrya Dewi
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.v3i1.3975

Abstract

This study aims to determine the role of management participation in moderating the influence of the use of information technology on the effectiveness of the Accounting Information System (AIS). The sample in this study was 110 people who were Lembaga Perkreditan Desa’s (LPD) employees in Sukawati District, determined by purposive sampling method. The analysis technique used is Multivariate Regression Analysis (MRA). The results showed that management participation was able to moderate the influence of information technology optimization on the effectiveness of the AIS. This proves the important role of management in carrying out the supervisory function and developing the AIS so that information technology can be utilized optimally.
Mendalami Pengelolaan Keuangan Yayasan Lembaga Pendidikan Sebagai Entitas Berorientasi Nonlaba Alfi Suhariyani; Arisona Ahmad
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.v3i1.4016

Abstract

The main discussion in this study relates to how the financial management of non-profit-oriented entities in educational institution foundations in Jember Regency. Based on these main issues, this study aims to provide an overview and explanation related to the financial management of non-profit-oriented entities in educational institution foundations in the Jember Regency. This study uses a qualitative method with a phenomenological study approach. The research instrument in this study came from an in-depth interview process with two informants from the Al-Amien Islamic education foundation and the Nurul Islam Educational, da'wah, and social foundation. The results of this study indicate that financial planning and implementation are in accordance with stewardship theory, while the evaluation stage is not in accordance with stewardship theory. In terms of financial reporting techniques, the two foundations still use simple reporting techniques on a cash basis, so they have not implemented ISAK 35.
Analisis Kebangkrutan Pada Perusahaan Sektor Pariwisata, Restoran, dan Hotel Nenny Syahrenny
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.v3i1.4041

Abstract

The purpose was to test the bankruptcy potential and accuracy of the three models used to analyze company insolvency using the Altman Z-Score, Springate S-Score, and Zmijewski X-Score methods. Each model is calculated using ratio analysis of the elements of assets, liabilities, equity, and retained earnings. This study used secondary data that had been processed. The samples are tourism, restaurant and hotel companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Using the purposive sampling method, predetermined criteria so that 26 companies with a total of 130 data. The analysis technique is to calculate financial ratios, then compare the results of the three bankruptcy prediction models and test their accuracy. As a result, the Springate S-Score model with the highest accuracy of 80.77% is considered more accurate in predicting the possibility of bankruptcy which supported by the existence of companies suspended by the IDX due to going concern issues.
Pengukuran Kinerja Pada Perumdam Tirta Pandalungan Kabupaten Jember Larosta Putri Inriandi; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4159

Abstract

This study aims to determine the results of performance measurement at Perumdam Tirta Pandalungan Jember Regency using the Balanced Scorecard measurement method. This research is a qualitative descriptive study. The data source of this research uses primary data by distributing questionnaires and interviews, secondary data by using financial report data and company data. The results of this study indicate that the performance of Perumdam Tirta Pandalungan is measured using the Balanced Scorecard method with a score of 77.08 which is included in very healthy condition with category A.
Pengaruh Profitabilitas, Good Corporate Governance, dan Leverage Terhadap Tax Avoidance Yulia Setyarini; Esther Priscila Chandra; Veronica Beauty; Vivian Novita
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4442

Abstract

Pajak berperan penting dalam meningkatkan stabilitas pertumbuhan ekonomi negara. Maka dari itu, pajak bersifat “memaksa” sehingga dapat menjadi suatu beban tersendiri bagi Wajib Pajak karena pajak menjadi pengurang laba bersih. Pasalnya, setiap perusahaan mengarah pada satu tujuan yakni: memaksimalkan laba dan meminimalkan biaya, termasuk biaya pajak. Dikotomi tersebut memicu terjadinya tax avoidance yang dapat mengakibatkan berkurangnya penerimaan kas negara. Oleh karena itu, Studi ini ditujukan supaya secara empiris menegaskan dampak profitabilitas, komisaris independen, komite audit, kepemilikan manajerial, kepemilikan institusional serta leverage perusahaan pada tindakan penghindaran pajak. Metode yang dipakai pada pengkajian ini yakni kuantitatif dengan memakai data sekunder dari laporan keuangan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada masa 2018-2022. Sampel dipilih memakai metode purposive sampling serta dianalisis memakai teknik regresi linear berganda. Hasil pengkajian mengungkapkan bahwasanya profitabilitas berpengaruh signifikan pada penghindaran pajak. Sebaliknya, komisaris independen, komite audit, kepemilikan manajerial, kepemilikan institusional serta leverage tak memiliki pengaruh signifikan pada penghindaran pajak.
Pengaruh Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Vera Octavia; Rahma Rina Wijayanti; Oryza Ardhiarisca; Dessy Putri Andini; Rediyanto Putra
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4447

Abstract

The purpose of this research is to examine the impact of the use of information technology on the accountability of managing village funds in villages in Pakuniran District, Probolinggo Regency. This study used quantitative methods with research instruments through questionnaires and data analysis techniques in the form of multiple linear regression analysis. The results of this study indicate that the use of information technology have a significant effect on the accountability of managing village funds.
Akuntansi Emak-Emak : Praktik Pengelolaan Dana Arisan Pada Arisan X di Kecamatan Kraksaan Ela Sari Juniana; Rofiatus Soleha; Linda Kurrotul Aizah; Kamilia Dika Purnamasari; Ekkinanti Zahrani4
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4512

Abstract

This study aims to find out how the practice of arisan in Kraksaan District. This research was conducted at the X social gathering community in Kraksaan District. This study uses a descriptive qualitative research method. The data source used is primary data. Primary data is in the form of data taken directly from the object under study through the results of interviews with relevant informants and an understanding of financial management at the arisan, namely the arisan chairman and several arisan members.
Akuntansi Seni Jaranan Pada Masyarakat Kalibaru Dengan Pendekatan Etnografi Sofiatur Rohmah; Siti Nor Maisyah; Nurdiana Aprilia Firdausi; Intan Maulydia Taufany; Ainun Amira
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i2.4513

Abstract

The research aims to depict and interpret accounting practices within the Jaranan art community and understand the accounting concept within the cultural context of Jaranan art. Cultural art is created by humans as a symbol of belief in the surrounding environment, reflecting back to the creator to follow their teachings. The Jaranan art in Kalibaru is known as Jaranan Campursari Turonggo Sakti. The author observes Jaranan art in Kalibaru as an organization and a means of livelihood for artists involved in this Jaranan art group. Data were obtained from informants (members of the Jaranan art cultural group) through in-depth interviews and documentation. The reconstruction of the accounting concept within Jaranan art indicates that the community views accounting as something that could be done merely as an imagination without undergoing the recording process, which complicates the task for administrators document it. Instead, they rely solely on values of honesty and responsibility.

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