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Arisona Ahmad
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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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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 84 Documents
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Tradisi Cecce’an dan Polean dengan Prinsip Ka’buka’an dalam Pernikahan Perspektif Akuntansi: Studi Etnografi Masyarakat Situbondo Lailatul Istiqomah; Rahmawati Rahmawati; Revi Septia; Maimuna Maimuna
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.v3i2.4514

Abstract

This research focuses on accountability and transparency that occurs in the Cecce'an and Polean traditions with the Ka'buka'an principle in the marriage customs of the Situbondo community. The research design used is a qualitative method with an ethnographic study approach. The selection of informants used in this research was based on the snowball sampling method. Researchers are looking for informants who know the research process and materials as key informants, namely the Situbondo people who apply Cecce'an and Polean traditions at wedding ceremonies. The results of the research show that the people of Situbondo believe that there is a meaning contained in the Cecce'an and Polean traditions seen from an accounting perspective, namely the meaning of debts and receivables. The Situbondo community in its wedding tradition also applies a system of recording and broadcasting the amount and type of donations as a form of accountability and transparency.
Comparative Analysis Of Banking Sector Financial Performance Before And During The Covid-19 Pandemic Kholilah Kholilah; Anggra Saputra
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.v3i2.4531

Abstract

This study aims to determine differences in financial performance before and during the covid-19 pandemic. The variables used to measure banking performance are Liquidity Ratio proxied by LDR/FDR, Profitability Ratio proxied by BOPO, ROA and NIM/NOM, and Solvency Ratio proxied by CAR. This research is quantitative research with a comparative approach. The data used is secondary data of quarterly banking financial statements obtained from the IDX official website. The population of this study is all banks listed on the IDX, the sample selection is done using purposive sampling technique, the number of samples in this study is 25 conventional banks and 2 Islamic banks. The data analysis method used is a different test with paired sample t-test and the Wilcoxon sign test. The results of this study indicate that there are differences in banking performance measured by the ratio of LDR/FDR and BOPO, and there is no difference in banking performance measured by ROA, NIM/NOM, and CAR.
Keputusan Pembelian Ditinjau dari Word Of Mouth di PT Ebad Al Rahman Wisata Kabupaten Jember Aprilya Fitriani; Amartyana Adiningsih
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.v3i2.4551

Abstract

The limited quota and short time for the Hajj pilgrimage have resulted in quite long waiting lists. Many prospective regular Hajj pilgrims tend to choose other options, namely Hajj Plus or Umrah. The purchase decision of prospective Hajj Plus or Umrah pilgrims is influenced by several factors, one of which is word of mouth (WOM). This research uses a quantitative approach with a type of causality research. The sample was determined using an accidental sampling technique with a sample size of 100 respondents. The data analysis method uses simple linear regression. The research results show that word of mouth influences purchasing decisions. If pilgrims who have used Umrah and Hajj plus services increasingly provide recommendations through word of mouth, the confidence of prospective pilgrims in deciding to purchase Umrah and Hajj plus service products at PT Ebad Al Rahman Wisata Jember Regency will increase.
Akuntabilitas dan Transparansi Pengelolaan Keuangan pada Yayasan Panti Asuhan Attafakur Berlina Yudha Pratiwi; Fitria Abroril Iliyin
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.v3i2.4552

Abstract

This study aims to determine and explain the accountability and transparency of financial management at the Attafakur orphanage foundation. The research method used is a qualitative method using primary and secondary data, namely the results of interviews and documentation. To test the validity of the data using source triangulation techniques and technical triangulation. The results of this study explain that the Attafakur Orphanage Foundation has implemented the principles of accountability and transparency in its financial management. However, there are still several obstacles, namely a lack of human resources related to recording receipts from donors in the form of goods.
Penerapan Green Marketing pada Produk Bubble Wrap dalam Meningkatkan Purchase Intention dan Perceived Value Kuswandi, Helen Atris Romadhona Kuswandi Putri; Wiraguna, Rayie Tariaranie
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4677

Abstract

This study aims to determine the application of green marketing on OCUWRAP products and application of green marketing to increase purchase intention and perceived value. OCUWRAP is a biodegradable bubble wrap product made from cassava starch and dried sponge gourd. This research was conducted using an interview method with a descriptive qualitative approach. Data obtained from interviews conducted with marketing and development managers, cosmetic store owners, and consumers were processed using the triangulation method. This study found that green marketing implemented has increased purchase intention and perceived value of its products. The implementation of green marketing by OCUWRAP is carried out in various aspects, namely environmentally friendly products, premium prices and environmentally friendly marketing and distribution. The results of this study indicate that the green marketing strategy has increased purchase intention for the product. Green marketing that has been implemented can also increase the perceived value felt by OCUWRAP consumers.
The Influence of Profitability, Liquidity and Leverage on Firm Value in Palm Oil Plantation Companies Listed on the Indonesian Stock Exchange (BEI) for the 2019-2021 Period Ramadhan, Rizki; Aulia, Muhammad Faqih; Rismadi; Fauziah, Sri Rani; Arfiani, Mutia; Hilmi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4706

Abstract

The aim of this research is to see how profitability, liquidity and leverage impact the value of palm oil companies listed on the Indonesia Stock Exchange during the 2019-2021 period. This research covers all palm oil companies listed on the Indonesia Stock Exchange (BEI). Sampling was carried out purposively based on specific criteria, which resulted in 36 data samples for research. The data used is secondary data taken from financial reports. Multiple linear regression analysis was used to analyze the data. The research results show that while liquidity and profitability do not affect firm value in oil palm plantations for the 2019-2021 period, leverage does affect firm value.
Determinants of Firm Value: Empirical Evidence from The Primary Consumer Goods Sector Companies Halim, Kusuma Indawati
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4814

Abstract

Investor decisions to invest in a company are partially influenced by the company's value. Investors are increasingly attracted to companies that can generate sustainable profits, ultimately enhancing the company's value. This study aims to analyze the influence of intellectual capital, profitability, leverage, and asset turnover on company value, using a sample of companies listed on the Indonesia Stock Exchange in the primary consumer products sector between 2017 and 2021. Using purposive sampling, 61 companies were selected as samples. With observations over 5 years, a total of 305 data observations were obtained. Multiple linear regression analysis was applied to secondary data sourced from the financial accounts of the selected organizations. The correlational relationship between the dependent variable and the regressors was determined by analyzing the data obtained using SPSS tools. The study results indicate that intellectual capital does not affect company value, profitability, and asset turnover positively affect company value, but leverage negatively affects company value. The positive impact of profitability and asset turnover indicates that an increase in these factors will enhance the company's value. Conversely, the negative impact of leverage suggests that an increase in leverage will decrease the company's value.
Pengaruh Financial Literacy dan Uang Saku terhadap Perilaku Pengelolaan Keuangan dengan Financial Self Efficacy sebagai Variabel Moderating Lestiani, Diyah; Bahtiar, Moh. Danang
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4899

Abstract

The purpose of this research to determine whether financial self-efficacy can moderate the influence of financial literacy and pocket money on the financial management behavior of class XI accounting and finance students at SMKN 1 Surabaya 2023/2024 academic year. Using descriptive research with quantitative approach. The primary data collection technique uses questionnaire on the pocket money, financial self-efficacy and financial management behavior variables, while the financial literacy variable uses multiple choice test questions according to PISA standards adapted characteristics of Indonesian students. Data processing and analysis techniques use SEM-PLS analysis. The research results show that financial literacy influences financial management behavior, pocket money influences financial management behavior, financial self-efficacy can moderate the influence of financial literacy on financial management behavior, and financial self-efficacy cannot moderate the influence of pocket money on financial management behavior of class XI AKL SMKN 1 Surabaya. In this research, financial self-efficacy acts as quasi moderator.
Penyusunan Konsep Sustainable Village Melalui Analisis Anggaran Pendapatan dan Belanja Desa di Kabupaten Jember Oktaviani, Siska Aprilia; Pratiwi, Berlina Yudha; Kurrohman, Taufik
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4936

Abstract

This article is designed to develop the concept of a sustainable village through an in-depth exploration of the Village Revenue and Expenditure Budget (APBDes) in Jember Regency. The primary focus of this research is to understand how Village Funds can be configured to support the concept of a Sustainable Village. This study uses descriptive quantitative analysis methods by processing APBDes data from 223 villages in Jember Regency to form the concept of a sustainable village. The results indicate that villages allocating funds with a priority on infrastructure spending, such as Yosorati, Mulyorejo, and Darungan, are more likely to implement the concept of a sustainable village compared to villages with lower allocations in the same category. This article highlights the importance of integrating sustainability principles into the planning and budgeting of Village Funds to ensure that development not only improves current living quality but also preserves the environment for the future.
Faktor - Faktor yang Mempengaruhi Biaya CSR Pada Perusahaan Transportation & Logistic Lucky, Della; Grania Mustika, Ira; Astarani, Juanda
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4937

Abstract

Transportation companies are one of the dominant sectors contributing to the largest negative impact of greenhouse gas emissions in Indonesia. CSR is carried out to reduce these negative impacts, but the company's economic dynamics influence the costs incurred. This research examines the factors that influence CSR costs while adding to the limited literature related to dependent variables. This research method is quantitative through documentation. Researchers used secondary data from annual and sustainability reports of transportation & logistics sector companies listed on IDX for the 2020-2023 period. The sampling technique uses purposive sampling. Multiple linear regression analysis was carried out using SPSS 26. The research results are profitability, leverage, market capitalization and company size simultaneously influence CSR costs. Meanwhile, separately, the profitability does not have an influence, each of the market capitalization and leverage have a negative influence, and the company size has a positive influence on CSR costs.

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