cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arisona Ahmad
Contact Email
arisona_ahmad@polije.ac.id
Phone
+6282231272308
Journal Mail Official
asersi@polije.ac.id
Editorial Address
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 84 Documents
 5   6   7   8   9 
Anti-Aggressive Accounting Creative Pada Lembaga Perkreditan Desa Menuju Pembangunan Inklusif Berkelanjutan Darmayasa, I Nyoman; I Ketut Suwintana; Ni Nyoman Harini Puspita; I Made Agus Putrayasa; I Ketut Parnata; I Made Bagiada; Ni Luh Putri Setyastrini; Ketut Nurhayanti; Putu Adi Suprapto; Ni Komang Urip Krisna Dewi
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.v4i1.4939

Abstract

This study aims to understand the meaning of aggressive accounting creative practices in Village Credit Institutions (LPD). This study involved four participants from LPD empowerment services and institutions, academics, and three LPD heads. Data were collected through in-depth interviews, followed by data triangulation (source, technique, and time) based on Miles and Huberman's interactive analysis. Interpretive analysis was used for data analysis. This study found the existence of aggressive creative accounting practices, which means maintaining stakeholder trust so that the level of health and risk of LPDs is maintained. New meaning of anti-aggressive creative accounting through digital transformation of reporting in the form of accrual income recognition and cash adjustments. Digital transformation is described through the technology acceptance model (TAM) theory, which can be explained using stakeholder theory and agency theory with the additional assumption of intentional human beings extending human local values. The research contribution is theoretically in the form of developing theoretical assumptions and practically to prevent aggressive accounting creativity so that sustainable inclusive development from villages towards Indonesia can be realized.
Pengaruh Persepsi CSR terhadap Reputasi Perusahaan, Minat Beli, dan Kepuasan Pelanggan Anjelina, Anjelina; Tambunan, Shinta Cristin Natalia
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.v4i1.4940

Abstract

This research aims to examine the effect of CSR perceptions on customer satisfaction, company reputation and purchase intentions, the influence of customer satisfaction on company reputation and purchase intentions, the influence of customer satisfaction in mediating the relationship between CSR perceptions and company reputation, and the influence of customer satisfaction in mediating the relationship between CSR perceptions and purchase intention. The sample from this research consisted of 200 consumers of Alfamart and Indomaret retail stores in Batam City. Data was collected by distributing questionnaires. The data analysis technique used is multiple regression analysis and Sobel test to test the influence of intervening variables. The research results show that CSR perceptions positively influence customer satisfaction, company reputation and purchase intentions. Customer satisfaction positively influences company reputation as well as purchase intentions. Customer satisfaction indirectly influences the relationship between CSR perceptions of company reputation and purchase intentions. Suggestions for further is research will be able to provide a wider range of respondents by covering fields other than retail to obtain more general information
Good Corporate Governance and Financial Performance: Does Leverage Matter? Kholilah, Kholilah; Solikhah, Ramadhina Nur
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.v4i1.5005

Abstract

This study aims to determine the effect of Good Corporate Governance on Financial Performance with Leverage as a moderating variable. The population used in this study are banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used was purposive sampling and obtained as many as 23 banking companies as a sample with 92 observations. The analytical method used is multiple linear regression analysis and MRA. The results of this study partially show that in 2018-2021 the Good Corporate Governance variable did not affect Financial Performance. The results of the study show that in 2018-2021 the Good Corporate Governance variable had significant effect on Financial Performance with Leverage as a moderating variable.
Pengaruh Tri Hita Karana Terhadap Minat Wirausaha Generasi Muda di Kabupaten Buleleng Pureadnyana, Gede; Damayanti, Nyoman Mery; Deivani, Putu Agnes; Sugihantari, Ni Putu Rinasthy Sri; Divayana, Dewa Gede Satya Yoga; Masdiantini, Putu Riesty
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5194

Abstract

Today's young generation faces many economic problems, including high levels of unemployment, competition in the job market, and difficulties in meeting financial needs and expectations. Thus, this study aims to analyse the influence of Tri Hita Karana on the entrepreneurial interest of young people in Buleleng Regency. The population used in this study were all young people in Buleleng Regency. With the number of respondents as many as 90 respondents. Data collection methods in this study using a questionnaire method and reinforced with documentation and interviews. Meanwhile, the data was analysed using multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solution). The results found that partially parahyangan elements have a positive and significant influence on entrepreneurial interest in Buleleng Regency, pawongan elements have a positive and significant influence on entrepreneurial interest in Buleleng Regency, and palemahan elements have a positive and significant influence on entrepreneurial interest in Buleleng Regency.
Implementasi Manajemen Keuangan Perspektif Akuntansi pada Partai Demokrasi Indonesia Perjuangan (PDIP) Kabupaten Jember Istiqomah, Lailatul; Ahmad, Arisona
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5203

Abstract

This research focuses on the implementation of financial management from an accounting perspective in the Indonesian Democratic Union party (PDIP) Jember Regency. The research design used is a qualitative method with a case study approach. The selection of informants used in this research was based on the snowball sampling method. The informants in this research were the secretary, treasurer, and party body administrators who were party members involved in financial management in PDIP Jember Regency. The result of the research show that financial management from an accounting perspective at PDIP Jember Regency has been implemented well. However, some have not implemented the principle of transparency as regulated in the Political Party Law.
Determinasi Artificial Intelligence Akuntansi di Praktek Mandiri Dokter Umum Ratih, Nur Rahmanti; Kusuma, Marhaendra; Barreto, Carlos Afonso
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5217

Abstract

This study aims to examine the influence of doctors' knowledge of the benefits of accounting, technical knowledge and demands of obligations on the implementation of artificial intelligence (AI) of accounting in independent general practitioner practice entities. Data from questionnaire answers to respondents as many as 167 general practitioners who open independent practice services. The research method uses a quantitative approach with hypothesis testing using multiple linear regression analysis to test factors that influence the implementation of AI of accounting and the Independent t-test mean difference test to test differences in doctors' perceptions based on their characteristics. The results of the multiple linear regression analysis test show that the factors that influence the implementation of AI of accounting are 1) doctors' knowledge of the benefits of accounting, 2) doctors' knowledge of basic accounting techniques, and 3) demands of obligations from stakeholders. The results of the Independent t-test test show that there is no difference in the perception of the need for AI of accounting between ASN and Non-ASN general practitioners. The originality of this study: testing the determination of the implementation of AI of accounting in independent general practitioner practice entities, and testing differences in perceptions of the implementation of AI of accounting between ASN and non-ASN general practitioners.  
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Emisi Karbon Rosita, Vivi Mella; Purnamawati, Indah; Mulyono, Resha Dwi Ayu Pangesti
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5240

Abstract

Unpredictable global warming is still an environmental issue that is often discussed in most countries including Indonesia. Companies must voluntarily disclose carbon emissions in order to gain the trust of investors and potential investors and increase company profits. This study aims to test and analyze the effect of company size, institutional ownership, and leverage on carbon emission disclosure in energy sector and industrial sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample consisted of 42 companies using a purposive sampling method, while the data analysis method used multiple linear regression analysis. The results showed that company size has a significant positive effect on carbon emission disclosure, while institutional ownership and leverage have no effect on carbon emission disclosure.
Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Wilayah Samsat Palembang IV Fatama, Dinda Nafilah; Faridah, Faridah; Aprianti, Siska
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5337

Abstract

The purpose of this study was to determine the effect of Tax Whitening, Samsat Around, Taxpayer Awareness and Taxpayer Knowledge on Taxpayer Compliance for Motorized Vehicles in Palembang IV City. The study population consists of all motorized vehicle taxpayers totaling 407,498 motorized vehicle taxpayers in the Palembang IV Samsat Region. Accidental sampling is the sample method used. Using the Slovin formula, the sample size was determined to be 100. Each sample was asked if they were willing to complete the questionnaire. SPSS software was used to perform multiple linear regression analysis on the data. Based on the results of the analysis, it is evident that tax bleaching, mobile samsat and taxpayer knowledge partially increase the compliance of WPKB in the Palembang IV Samsat area. Meanwhile, taxpayer awareness has no effect on WPKB compliance in the Palembang IV Samsat area.
Determinan Perubahan Struktur Modal pada Usaha Mikro Kecil dan Menengah Permana, Gusi Putu Lestara; Endita, Ni Kadek Citra; Dewi, Putu Purnama; P, Kadek Wulandari Laksmi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5359

Abstract

This study emphasizes the importance of broader access to financial services, the use of evolving financial technology, and financial literacy in capital structure decision-making for MSMEs. The study examined 75,620 SME units using the pecking order theory and resource-based view theory, selecting 75 responders using the Hair formula. The data analysis used SPSS software for classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and partial t-tests. Results show that financial inclusion, technology, and literacy positively and significantly affect capital structure decisions. These three independent factors explain 53.8% of capital structure decisions. Thus, the pecking order theory and resource-based view theory help Gianyar Regency SMEs make capital structure decisions. The study emphasizes the importance of broader access to financial services, the use of emerging financial technology, and financial literacy in making capital structure decisions for MSMEs
Evaluasi Kewajiban Perpajakan Bendahara Universitas Papua Atas Pemotongan/Pemungutan PPh Atas Belanja Modal Tahun 2023 Nurrohman, Pungkas; Rahmawati, Ulfa
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5445

Abstract

The state treasurer plays an important role in implementing tax obligations related to the use of the APBN/APBD. This study explains the suitability of the implementation of tax obligations by the Treasurer of the University of Papua for PPh capital expenditure in 2023 when compared to applicable provisions. The researcher used a descriptive qualitative method. The results of the study indicate that the implementation of capital expenditure tax obligations is not fully in accordance with the provisions. Based on the results of the study, it is expected that the Manokwari Pratama Tax Office will provide counseling regarding the renewal of tax provisions to treasurers. In addition, the Pratama Tax Office needs to provide counseling for treasurers who do not understand the new tax provisions. Meanwhile, the University of Papua needs to create a forum with the Manokwari Pratama Tax Office in implementing SOPs for financial transactions with other parties.

Page 7 of 9 | Total Record : 84

 5   6   7   8   9 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol 5 No 2 (2025): Desember Vol 5 No 1 (2025): July Vol 4 No 2 (2024): Desember Vol 4 No 1 (2024): July Vol 3 No 2 (2023): Desember Vol 3 No 1 (2023): July Vol 2 No 2 (2022): Desember Vol 2 No 1 (2022): July Vol 1 No 2 (2021): Desember Vol 1 No 1 (2021): July