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JOSAR (Journal of Students Academic Research)
Published by Universitas Islam Balitar Blitar
ISSN : 25028521     EISSN : 2503155     DOI : JOSAR (Journal of Students Academic Research)
Core Subject : Economy, Education, Engineering,
Economics, Econometrics & Finance Education Electrical & Electronics Engineering
JOSAR (Journal of Students Academic Research) is a national scientific journals are open to seeking innovation, creativity and novelty. The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the multidiscipline area First published in 2016 and regularly published two (2) times a year, in March and September.
Arjuna Subject : Umum - Umum
Articles 298 Documents
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PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES IN WAJO DISTRICT SOUTH SULAWESI Syamsu Alam; Tenriwaru Tenriwaru; Andi Nurwanah
JOSAR (Journal of Students Academic Research) Vol 1 No 2: September 2016
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v1i2.1127

Abstract

This study aims to determine how the competence of the financial apparatus and the application of the financial accounting system in realizing the qualitative characteristics of regional financial statements so it can become a reflection of the achievement of the performance accountability of local government agencies as regional financial managers. The data of the research is primary quantitative data obtained directly from the source or place where the research was conducted. The data collection conducted a survey using a questionnaire instrument which was measured using a Likert scale. The data analysis method used was the Descriptive Statistical Test and Partial Least Square (PLS) by performing the Outer Model Test - Measurement Model and Inner Model Test - Structural Model. The findings of this study are: 1) Apparatus competence has a significant effect on the quality of regional financial statements; 2) The regional financial accounting system has a significant effect on the quality of regional financial statements; 3) Apparatus competence has a significant effect on the performance accountability of government agencies: 4) The regional financial accounting system has a significant effect on the accountability of the performance of government agencies; 5) The quality of regional financial statement has a significant effect on the performance accountability of government agencies; 6) Apparatus competence has a significant effect on the performance accountability of government agencies through the preparation of quality regional financial statements; 7) The regional financial accounting system has a significant effect on the performance accountability of government agencies through the preparation of quality regional financial statements.
MEANING OF PROFIT FOR STUDENTS OF ACCOUNTING IN RELIGIOUS BASED EDUCATION IN THE CITY OF MAKASSAR. Tenriwaru Tenriwaru; Fadlia Nasaruddin
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1128

Abstract

This study aims to determine how perceptions of the meaning of profit are seen from the perspective of students, especially accounting students at religious-based colleges in Makassar City. The research approach used is a qualitative Interpretive approach, research that provides an opportunity to obtain a deeper understanding of profit from the perspective of the students. This study will attempt to understand how the informants own views about the meaning of profit in their life as a student. By using hermeneutic intentionalism as a data analysis technique, this study concludes four (4) meanings of profit for a student. The first meaning of profit is a motivator as seen from the motivation to start a business or venture. The second meaning of profit is an investment in the hereafter which is called alms to become an amal Jariyah which will be the same as savings in the hereafter. This charity from an economic point of view means loss, but from a religious and social perspective it will be different. The third meaning of profit is a symbiotic mutualism in the form of comfort between the seller and the buyer, no one is harmed. The fourth meaning of profit is welfare and an impression which is called the fulfillment of personal needs and the needs of others as well as an attitude of respect and appreciation. It is one form of our interactions between humans.
EVALUATION OF THE INTERNAL CONTROL SYSTEM IN IMPROVING THE HEALTH SERVICE SYSTEM AT IBNU SINA HOSPITAL MAKASSAR Tenriwaru Tenriwaru; Fadlia Nasaruddin
JOSAR (Journal of Students Academic Research) Vol 2 No 2: September 2017
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v2i2.1136

Abstract

This study aims to determine the application of the COSO internal control system in improving the health service system applicable to Ibnu Sina Hospital in Makassar. This research uses descriptive research with a qualitative approach. The data analysis method used is descriptive method with data collection, data reduction, descriptive data presentation and conclusion. The result of this research is that the internal control system at Ibnu Sina Hospital has been running quite well, which has implemented the existing internal control elements. Such as separation of duties, authorization system, using a computerized system in processing data. The health service system at Ibnu Sina Hospital is equipped with a good internal control system; the health service system has implemented elements of an effective internal control system.
TRANSPARENCY AND ACCOUNTABILITY OF KARANGREJO VILLAGE GARUM DISTRICT BLITAR REGENCY ON MANAGEMENT OF VILLAGE FUNDS IN 2019 Vembita Sapna Key; Diana Elvianita Martanti
JOSAR (Journal of Students Academic Research) Vol 5 No 2: September 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i2.1140

Abstract

Village Funds are funds allocated in the APBN, intended for villages and are used to finance governance, implementation of development, community development, and community empowerment. In the management of village funds by the village government, it is obliged to implement them in a transparent and accountable manner so a clean and responsible village government can be realized, as well as the achievement of the goals and objectives of the disbursement of the village funds. This research aims to determine the transparency and accountability of village fund management conducted by the government of Karangrejo Village, Garum District, Blitar Regency in 2019. The data collection used was observation, interviews, documentation and literature study. The results of the study showed that the management of village funds carried out by the Karangrejo Village government in 2019 was from the planning stage to the accountability in accordance with the applicable laws or regulations. With the application of the siskeudes, Karangrejo Village government is greatly facilitated in the bookkeeping and financial reporting process which can be monitored and evaluated directly by the local government. It shows that the Karangrejo Village government is accountable. While in the context of transparency by the Karangrejo Village government, starting from the deliberation and structured planning to the reporting process carried out using digital information media that can be accessed by all village communities and also placed on the information boards at the Karangrejo Village office.
THE EFFECT OF SELLING PRICE AND PRODUCTION COSTS ON CORN FARMERS INCOME IN SEMANDING, KAWEDUSAN VILLAGE, PONGGOK SUB-DISTRICT Anggun Ma’rifatun Nisa; Hery Suprayitno
JOSAR (Journal of Students Academic Research) Vol 5 No 2: September 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i2.1141

Abstract

The purpose of the research is to find out whether there is an influence between selling prices and production costs to the income earned by corn farmers in Semanding Village, Ponggok Sub-District, Blitar Regency. This research is field research and used quantitative methods. The population and sample used are corn farmers in Semanding, Kawedusan Village, Ponggok Sub-District, Blitar Regency as 17 people. Data collection techniques in this research used a questionnaire, and literature study. The data analysis techniques used are descriptive respondents, validity, reliability, classic assumption tests, multiple linear regression tests, coefficient determination tests (R2), correlation tests, and hypothesis testing. The final results showed the selling price partially had a positive and significant effect on income, the production cost had a partially positive and significant effect on income, and the selling price and production costs simultaneously had a positive and significant effect on the income received by corn farmers in Semanding, Ponggok Sub-District, Blitar.
COMPARATIVE STUDY OF STRAIGHT LINE METHOD, DOUBLE DECLINING BALANCE METHOD, AND SUM OF THE YEARS DIGIT METHOD IN FIXED ASSETS OF PT. MORO DJOYO GAS Yely Sulistyawati; Hery Suprayitno
JOSAR (Journal of Students Academic Research) Vol 5 No 2: September 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i2.1142

Abstract

Moro Djoyo Gas is a company engaged in the trade of 3kg LPG gas. In carrying out its company’s operational activities cannot be separated from the use of various equipment and vehicles included in fixed assets. Therefore, there needs to be a permanent management of fixed assets so it can be utilized according to company needs. The purpose of this study is to determine the depreciation of fixed assets used by PT. Moro Djoyo gas, to find out the profits obtained by using other depreciation methods, as well as comparing, recommending, and giving reasons for the appropriate depreciation method for PT. Moro Djoyo Gas. The research method used is qualitative with comparative analysis techniques. The results of the study stated that the percentage method used by the company was less effective. PT. Moro Djoyo Gas should use the double declining balance method, which its profit will remain relatively constant each year.
IMPLEMENTATION AND ACCOUNTABILITY OF VILLAGE FUND ALLOCATION MANAGEMENT BASED ON REGULATION OF THE MINISTRY OF HOME AFFAIRS NUMBER 113 OF 2014: (Case Study in Jugo Village, Kesamben Sub-District, Blitar Regency) Rizky Dharmawan; Diana Elvianita Martanti
JOSAR (Journal of Students Academic Research) Vol 5 No 2: September 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i2.1143

Abstract

The aims of this research is provides an overview of the Implementation of Village Fund Allocation (ADD) in Jugo village, Kesamben sub-district, Blitar district. Describing the Accountability of Village Fund Allocation Management (ADD) in 2019 in Jugo village, Kesamben sub-district, Blitar Regency. This research uses qualitative research with a descriptive approach. Qualitative descriptive research is to describe the respondent's opinion based on the research question, then analyzed with the words behind the respondent's behavior, reduced, triangulated, concluded, and verified. The results showed that the implementation of the Village Fund Allocation policy in Jugo Village, Kesamben Sub-District, Blitar Regency has been running according to the RKP but it has not run optimally according to Permendagri No. 113 & 114 of 2014. Based on Permendagri No. 113 & 114 of 2014, in general the management of the Village Fund Allocation is accountable and transparent at the stages of planning, implementation, administration, reporting, accountability and supervision. Supported by the community who participates active in deliberations to supervise village development.
ANALYSIS OF FINANCIAL STATEMENTS USING LIQUIDITY RATIO TO MEASURE FINANCIAL PERFORMANCE IN 2017-2019: (PT. Mayora Indah Tbk) Yolanda Nofita Agustina; Hery Suprayitno
JOSAR (Journal of Students Academic Research) Vol 5 No 2: September 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i2.1144

Abstract

The purpose of this research is to determine the financial performance of PT. Mayora Indah Tbk Company using the liquidity ratio calculation method that aims to determine the company's ability to pay or pay off corporate debt in the short term. Financial performance can be said as a material consideration of the company to find out the financial conditions that exist in the company. This type of research is a descriptive study with a qualitative analysis method approach. It is said descriptive analysis because analyzed the forms of financial statements that exist in PT. Mayora Indah Tbk Company, which has been listed on the Indonesia Stock Exchange. To obtain information related to company financial data, the researcher can look for the informations through the company's official website. The results obtained from this research are in this company within three periods in 2017 the current ratio produces a value of 238.6% while for the quick ratio of 197.8% and cash ratio of 49.21% and for 2018 current ratio of 265.45%, while for the quick ratio of 195.11% and for the cash ratio of 52.38% and the last in 2019 the value of the current ratio of 342.85% and for the quick ratio of 267.96% while the cash ratio 80%. Within three years period, it can be concluded that the company's financial condition has increased which can be seen in the figure of its liquidity ratio, it can be said that the company is able to balance between current assets and debts that exist in the company. It can also be said that the company is able to pay the company's debts.
CALCULATION METHOD OF WOMEN’S VOLLEYBALL ATHLETE ININ PERKASA JAYA CLUB BLITAR CITY Laurina Dea Augustine; Diana Elvianita Martanti
JOSAR (Journal of Students Academic Research) Vol 5 No 2: September 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i2.1145

Abstract

This research aims to determine and describe the women’s volleyball athletes contract calculation method of Perkasa Jaya, Blitar City. The research method uses qualitative method of the phenomenologist approach. Data collection techniques in this study through observation, interviews, and literature study. The results showed that there were several factors that influenced the calculation method, namely the ability of players, experience of competition, teamwork, and the position of players in the team. These factors are related to the size of the athlete's contract and consideration of the contracting party. So, each player has a different contract value. The Perkasa Jaya Club has provisions for club members who regulate cooperation with other parties. The contract calculation method will enter the club's cash at 30% of the monthly salary so that the athlete only receives 70% of the salary earned. Other salaries such as competition salaries, bonuses or others will not be deducted by the club. All rules and regulations that are regulated to members have been notified to new members before joining the Perkasa Jaya club. Before entering into contracts with other parties or other clubs, players also make a statement so they do not feel aggrieved over the provisions that have been made by the Perkasa Jaya club
ONLINE TRANSPORTATION BUSINESS TAX COMPLIANCE Ardhiatul Halima Tuasalamony; Fadlia Nasaruddin; Tenriwaru Tenriwaru
JOSAR (Journal of Students Academic Research) Vol 5 No 2: September 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i2.1146

Abstract

This study aims to determine how the compliance of online transportation business taxpayers in fulfilling tax obligations as taxpayers at the Pratama West Makassar Tax Office (KPP). The basis of this research is a qualitative descriptive type of research. The analytical method used in this study refers to the steps proposed by Miles and Huberman. Data obtained from the results of this study through semi-structured interviews and documentation. Informants in this study were employees of Pratama Tax Office (KPP) West Makassar and several online transportation partners / drivers. The results show that not all online transportation partners / drivers understand tax reporting procedures properly, the efforts of Pratama Tax Office (KPP) West Makassar to minimize the obstacles that occur, by socializing taxation either directly or through social media or online. Another problem that arises is that there are no specific regulations governing the online transportation business classification (KLU) itself. So it is difficult to detect tax compliance of online transportation business taxpayers.

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