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Nike Norma Epriliyana
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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 33 Documents
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Analisis Penyajian Laporan Laba Rugi, Pengakuan Pendapatan dan Beban UMKM Berdasarkan SAK EMKM (Studi Kasus Pada Kedai Hobi Kopi Ambulu Jember) Susanti, Indria Yuli; Fariana, Rina; Setiawan, M. Erik
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.v2i1.1696

Abstract

  Micro, small and medium enterprises (MSME) are currently developing very rapidly in Indonesia. MSME are required to prepare financial reports on their businesses periodically. MSME Accounting and Financial Standard for Micro, Small and Medium Entities were prepared by the Indonesian Institute of Accountants to provide standards for MSME financial reports. The aim of this research is to find out whether the preparation of Hobi Kopi Shop  profit and loss report is in accordance with  MSME Accounting and Financial Standard and whether the presentation and recognition of income and expenses is in accordance with generally accepted accounting principles. The results of the research show that  Hobi Kopi Shop has not prepared financial reports in accordance with MSME Accounting and Financial Standard. The presentation and recognition of income at  Hobi Kopi Shop is in accordance with accounting standards, however expenses are still not in accordance with generally accepted accounting standards.   Keywords: MSME Accounting and Financial Standard, presentation of profit and loss statements, income                     recognition, expense recognition  
Komparasi Laporan Keuangan PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Fitriana, Alya; Epriliyana, Nike Norma; Lestari, Hari Budi
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.v2i1.1713

Abstract

This study aims to explain the comparison of financial statements at PT BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency in 2021 and 2022. The research method is descriptive research with a qualitative approach. The data collection techniques used are literature study, interviews, documentation, and observation. While the data used are primary and secondary data obtained from PT BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. Company ratios are calculated based on liquidity ratios, solvency ratios, and profitability ratios. The results showed that compared to 2021, in 2022 the liquidity, solvency and profitability of PT. BPR Anugerahdharma Yuwana Jember Ambulu Branch, Jember Regency has increased.
Analisis Sumber dan Penggunaan Modal Kerja pada PT. BPR Anugerahdharma Yuwana Cabang Ambulu Kabupaten Jember Tohari, Nursyamsida; Fitriana, Alya
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.v2i1.1719

Abstract

This research aims to analyze the sources and use of working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency 2021 – 2022. The data used in this research are qualitative data and quantitative data from PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency. The analytical method used is a quantitative descriptive method, namely by analyzing the balance sheet financial report of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency in 2021 – 2022 to find out the source and use of working capital. From the results of the analysis it was found that working capital at PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency experienced an increase of Rp. 158,850,227. Meanwhile, from the report on sources and use of working capital, it is known that the source of working capital is greater than the use of working capital so that the financial management performance of PT. BPR Anugerahdharma Yuwana Ambulu Branch, Jember Regency is getting better.
Analisis Strategi Pemasaran untuk Meningkatkan Daya Saing UMKM (Studi Kasus Pada Jasa Desain Perspektif Malang) Putra, Moch. Gilang Aryana; Lestari, Hari Budi; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2029

Abstract

This study aims to get an overview of the marketing strategy used by Jasa Desain Perspektif Malang to increase sales. Marketing strategy is one way to win sustainable competitive advantage for companies that produce goods or services. Marketing strategy can be seen as one of the bases used in compiling overall corporate planning. Data collection techniques are carried out by documentation and observation. The results of the study concluded that the marketing strategy of Jasa Desain Perspektif Malang uses (1) market segmentation strategy; (2) target market determination strategy (targeting); (3) market positioning strategy (positioning); and (4) marketing mix. Based on this marketing strategy, there is an increase in total sales and is used as a reference for the effectiveness of marketing strategies in competition between Desain Perspektif Malang businesses.
Upaya Meningkatkan Penjualan dan Laba pada UMKM Melalui Penerapan Strategi Pemasaran 4.0 (Studi pada Warunk Dejavu Jember) Susanti, Indria Yuli; Syaifullah, Rama
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2161

Abstract

Efforts to increase sales and profit achievements for an entity can be done in various ways, one of the efforts made by Warunk Dejavu is to increase profits by implementing a renewable marketing strategy, namely marketing strategy 4.0 which combines offline and online marketing strategies. The aim of this research is to analyze Warunk Dejavu's efforts to increase its sales volume and profit through implementing marketing strategy 4.0. The research results show that after implementing marketing strategy 4.0 with 4C marketing elements, namely co-creation, currency, communal activation, and conversation, sales increased by 15% to 20%, while profits increased by 20% to 25%.
Penerapan Standar Akuntansi Keuangan EMKM Pada Laporan Laba Rugi di Kedai Hobi Kopi Kecamatan Ambulu Kabupaten Jember Setiawan, M. Erik; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2181

Abstract

SAK EMKM is used by entities that do not or have not been able to fulfill the accounting requirements regulated in SAK ETAP. In SAK EMKM, the entity's financial statements are prepared using basic accrual and business continuity assumptions, as used by micro, small and medium entities and using the business entity concept. This research aims to determine the application of SAK EMKM to the profit and loss report at the "Hobi Kopi" Shop, Ambulu District, Jember Regency. This research uses a qualitative descriptive approach and analyzes the data using a profit and loss report form based on SAK EMKM. The results of this research show that Kedai Hobi Kopi's profit and loss recording is not in accordance with SAK EMKM. The SAK EMKM explains that there are items in the Profit and Loss Report, namely income, operating expenses, other expenses and tax expenses. Meanwhile, Kedai Hobi Kopi's profit and loss report presents COGS where the COGS contains operating expenses which should be separated for each type of expense. There are still expense accounts that have not been included in the income statement, such as asset depreciation expenses and asset repair expenses. After implementing SAK EMKM in the profit and loss report, there is no difference in the nominal profit achieved because basically the expenses presented by Kedai Hobi Kopi are in accordance with the expense rules based on SAK EMKM.
Strategi Penguatan Sistem Pengendalian Internal Penerimaan Dan Pengeluaran Kas Untuk Menghindari Terjadinya Fraud Pada Kas Perusahaan Nevian Elektronik Wuluhan Kabupaten Jember Suwarso, Suwarso; Susanti, Indria Yuli; Anam, Khoirul
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2182

Abstract

Research with the aim of analysing the strategy of strengthening internal control of cash receipts and disbursements to avoid fraud at the Nevian electronic company in Jember Regency. Approach is used in this research. Data collection techniques are observation, interviews, documentation and literature study. The results showed that the strategy of strengthening the internal control system on cash receipts and disbursements is an organisation that separates duties and responsibilities, an authorisation system, sound practices, and qualified employees. The implementation of internal control elements in cash receipts and disbursements Nevian Elektronik Jember Regency implemented there are three elements, namely a good organisational structure that separates clear tasks in each section. Nevian Elektronik has set the division of authority in authorising company transactions properly. In recording cash receipts and cash expenditure transactions that occur, get prior authorisation from the authorised official, namely the owner of the business in order to provide protection to the company's assets. Healthy practices by applying accounting records to related documents are well implemented. Meanwhile, the element of qualified employees has not been applied specifically to employees who handle cash in terms of employee recruitment.
Identifikasi, Penanganan, dan Penyelesaian Kredit Bermasalah pada Bank Perkreditan Rakyat Epriliyana, Nike Norma; Salsabila, Arin Puri; Tohari, Nursyamsida
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Rural Banks is a financial institution that focuses on providing funds and providing credit. In the distribution of credit, Rural Banks can experience payment bottlenecks because debtors do not have sufficient funds, experience bankruptcy, do not pay on time. Bad credit can cause disruption to the liquidity of the Rural Bank. This research aims to explain the factors that cause bad credit and solutions to handling bad credit at Rural Banks. The research approach was carried out with a qualitative descriptive approach with a review of articles on non-performing loans. Data collection is done by literature study.. The results of the study concluded that the factors that cause non-performing loans include: (1) Improper credit analysis; (2) Less selective credit policy; (3) The debtor is not honest about the reported income; (4) The debtor has a disaster; (5) The weak financial strength of the business owned by the debtor. Based on these influencing factors, the solutions for handling non-performing loans include: (1) Early warning; (2) Credit restructuring; (3) Settlement of non-performing loans.
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.

Page 2 of 4 | Total Record : 33

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