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Nike Norma Epriliyana
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nikenormaepriliyana@gmail.com
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nikenormaepriliyana@gmail.com
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Jalan Jawa No.10 Jember
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Journal of Accounting and Finance
Published by Universitas PGRI Argopuro Jember
ISSN : -     EISSN : 30254027     DOI : https://doi.org/10.31537/account.v1i1.1013
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting and Finance merupakan jurnal Program Studi Akuntansi, Fakultas Ekonomi, Universitas PGRI Argopuro Jember yang diterbitkan 2 (dua) kali dalam setahun (Maret dan September). Journal of Accounting and Finance memiliki tujuan sebagai wadah publikasi hasil penelitian dari akademisi, praktisi dan umum yang bertujuan untuk pengembangan keilmuan di bidang akuntansi dan keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 18 Documents
 1   2 
Pengaruh Sistem Akuntansi Persediaan terhadap Pengendalian Internal Persediaan Usaha Mikro di Kabupaten Jember Jihan Putri Septiani; Nike Norma Epriliyana
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i1.1013

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem akuntansi persediaan terhadap pengendalian internal persediaan pada Usaha Mikro di Kabupaten Jember. Sistem akuntansi persediaan dinilai penting dalam proses melaksanakan usaha mikro sebagai salah satu fungsi kontrol terhadap keluar masuknya barang dagangan. Variabel penelitian terdiri dari Sistem Akuntansi Persediaan (X) sebagai variabel independen dan Pengendalian Internal Persediaan (Y) sebagai variabel dependen. Analisis data menggunakan Regresi Linier Sederhana. Teknik Pengumpulan data menggunakan kuesioner. Responden berjumlah 25 orang pemilik usaha mikro yang fokus di bidang penjualan baju, gamis, kerudung, dan sejenisnya di Kabupaten Jember. Hasil penelitian menyimpulkan bahwa sistem akuntansi persediaan berpengaruh terhadap pengendalian internal persediaan usaha mikro di Kabupaten Jember yang ditunjukkan dengan hasil analisis data regresi linier sederhana dengan nilai ? = 0,621 dan sig. = 0,001.
Analisis Penerapan Akuntansi pada Komisi Pemilihan Umum Jember Berdasarkan Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah Oryza Permata Syahrani; Nike Norma Epriliyana; Hari Budi Lestari
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i1.1015

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi pada Komisi Pemilihan Umum Kabupaten Jember berdasarkan Standar Akuntansi Pemerintah dan PP No.71 Tahun 2010. Rancangan penelitian menggunakan metode penelitian deskriptif kualitatif. Data-data dalam laporan diperoleh dari hasil wawancara dan observasi pada objek laporan. Analisis data yang digunakan adalah teknik analisis data kualitatif. Teknik analisis data kualitatif adalah proses analisis data yang tidak melibatkan atau berbentuk angka. Hasil penelitian menunjukan bahwa Komisi Pemilihan Umum Kabupaten Jember belum seluruhnya melaksanakan susunan laporan keuangan yang sesuai dengan Standar Akuntansi Pemerintah dan PP No.71 Tahun 2010.
Analisa Laporan Keuangan Komparatif Perusahaan Tahun 2019 dan 2020 pada PDAM Surya Sembada Kota Surabaya Sepvina Kurniati; Hari Budi Lestari; Andri Mardi Susanto
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i1.1017

Abstract

Tujuan penelitan ini adalah untuk menjelaskan Analisa kinerja neraca dan laba/rugi laporan keuangan komparatif 2019 dan 2020 pada Perusahaan Daerah Air Minum Surya Sembada Kota Surabaya. Metode yang digunakan dalam penelitian ini adalah metode Deskriptif dan menganalisa data ratio perusahaan. Dari hasil Analisa terhadap laporan keuangan, penulis dapat menghitung data rasio perusahaan yaitu, Rasio Likuiditas, Rasio Solvabilitas ,dan Rasio Profittabilitas perusahaan. Berdasarkan hasil Analisa rasio likuiditas mengalami peningkatan pada tahun 2020, Hasil Analisa solvabilitas tidak mengalami perkembangan pada tahun 2019 dan 2020, dan rasio profittabilitas mengalami penurunan terhadap bagian return on asset perusahaan pada tahun 2020
Pengendalian Intern Pelunasan Gadai pada PT. Pegadaian (Persero) Unit Pembantu Cabang (UPC) Jenggawah Kabupaten Jember Candra Dewi, Monika Oktaria; Lestari, Hari Budi; Wiguna, Ardhitya Alam
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1531

Abstract

This research aims to describe the internal control of pawn settlement at PT. Pegadaian (Persero) Jenggawah Branch Supporting Unit (UPC), Jember Regency. The method used in this research is descriptive qualitative. Data collection techniques were carried out using observation, documentation, literature review and interview methods. Then the findings were analyzed by comparing the results of the research with the previously existing theories related to internal control of mortgage settlement. The results of the study show that the internal control of mortgage settlement at PT. Pegadaian (Persero) Jenggawah Branch Support Unit (UPC) in Jember Regency is generally according to theory. From the 4 (four) elements that serve as benchmarks for the suitability of internal control for repayment of pawns based on theory, there is only 1(one) element that is not appropriate, namely the element of related functions. Information regarding credit can be added for further research.
Analisis Rasio Efektivitas Pendapatan Masa Pandemi Covid-19 pada Wisata Persemaian Permanen Garahan (PPG) Cluster Durian Desa Sidomulyo Kecamatan Silo Kabupaten Jember Susanti, Indria Yuli; Epriliyana, Nike Norma; Afandi, Alfi Khofifah
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1543

Abstract

The COVID-19 pandemic that started in 2020 has resulted in a decline in the economy in all sectors, including the tourism sector, due to restrictions on community activities. The purpose of this study was to analyze the level of income effectiveness ratio during the COVID-19 pandemic at the Garahan Permanent Nursery Tourism (PPG) Durian Cluster, Sidomulyo Village, Silo District, Jember Regency. This research is descriptive with a quantitative approach. To find out the level of effectiveness of income, the effectiveness ratio is calculated by comparing the realization of income receipts with the target of revenue receipts. Revenue receipts data used in this study are revenue receipts for 2021 and 2022. Based on the results of calculating the effectiveness ratio for revenue in 2021, a result of 100.035% is obtained, which means that revenue receipts for 2021 are very effective, while the effectiveness ratio for 2022 is 71.5%, which means they are in the less effective category.
Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Mitra Tunas Raya Kabupaten Jember dengan Adanya Perubahan UU. Nomor 7 Tahun 2021 Rafsanjani, Sofia Dwi; Susanto, Andri Mardi; Lestari, Hari Budi
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1544

Abstract

This research aims to explain the calculation and reporting of value added tax at PT. Partners with Tunas Raya Jember Regency in 2022 with Law no. 7 of 2021. The research method used in this research uses a qualitative descriptive approach. Data collection techniques in this report were obtained from observations on report objects, documentation and literature studies. The results of the research show that the calculation of Value Added Tax of PT. Mitra Bersama Tunas Raya is in accordance with Law no. 42 of 2009 and Law no. 7 of 2021.
Penerapan Standar Akuntansi Keuangan EMKM dalam Penyusunan Laporan Keuangan Pada Usaha Kerajinan Sangkar Burung Desa Sukowono Kabupaten Jember Wahdaniah, Iklimatul; Lestari, Hari Budi; Epriliyana, Nike Norma
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1545

Abstract

Financial Accounting Standards for Micro, Small and Medium Entities are accounting standards intended for Micro, Small and Medium Enterprises where with the existence of Standards for Micro, Small and Medium Entities it is hoped that Micro, Small and Medium Enterprises will be more independent and more advanced and Micro, Small and Medium Enterprises can record their business financial reports, improve information Accounting has an important role in achieving business success. This research aims to explain the implementation of Standards for Micro, Small and Medium Entities financial accounting standards in preparing financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency. The method used in this research is Qualitative Descriptive. The results of the research show that the preparation of financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency has gone well and is in accordance with Standards for Micro, Small and Medium Entities. This can be seen from the research results where these Micro, Small and Medium Enterprises apply financial reports including profit and loss reports, capital requirements, financial position reports, as well as notes to financial reports.
Akuntansi Pencatatan Pembukaan dan Pencairan Deposito Berjangka pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Riswandari, Ira Mei; Suwarso, Suwarso; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1546

Abstract

The purpose of this research is to determine the recording of opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency and compare it with theory. The research method used is descriptive qualitative with data collection techniques of interviews, observation, and documentation. The results of this study are the recording of the opening and disbursement of time deposits at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency uses the Cash Basis system, and the recording is also in accordance with the theory, except that there is a slight difference in the recording of account names and deposit interest taxes are not included in the interest payment journal in accordance with company policy.
Perhitungan Break Event Point (BEP) pada Usaha Mikro Kecil Menengah (UMKM) “Yuli Bakery” Jember Maram, Ghaitsul; Susanto, Andri Mardi; Suwarso, Suwarso
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1689

Abstract

The study is to describe the calculation of Break Even Point in Micro, Small, and Medium Enterprises (MSME) “Yuli Bakery". The break even point calculations are an important tool in financial management to determine a breaking point. The study used the quantitative if approach, based on the operational costs associated with MSME "Yuli Bakery". This research method included the collecting of data from the interview's notes, observation and documentation on the "Yuli Bakery". The type of data used are secondary data that include a company profile, a cost data, production data, a product sale price, and sales data of a product. The results showed that the calculation of Break Even Point (BEP) occurred when MSME "Yuli Bakery" sold 565 units of products.
Perhitungan Harga Pokok Produksi Minuman Kopi Pada Kedai “Hobi Kopi” Kecamatan Ambulu Kabupaten Jember Sugiarto, Mohammad Alif Dzulkifli; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1690

Abstract

Accurate and precise calculation of the cost of production is very important because the cost of production can provide information in determining selling prices and increasing profits. This research aims to explain the calculation of the Cost of Production (HPP) of drinks at Kedai Hobi Kopi, Ambulu District, Jember Regency. The research method used was a qualitative method and the samples used were 4 best-selling product variants. The results of the research show that calculating the Cost of Goods Production (HPP) using the full costing method has a smaller gross profit value compared to the company's calculations because the company does not calculate production costs in detail, only using Raw Material Costs (BBB) to determine the Cost of Goods Production (HPP). So that the gross profit obtained tends to be greater.

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