JURNAL AKUNTANSI UNIVERSITAS JEMBER
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ANALISIS MANAJEMEN RISIKO BISNIS: (Studi pada Cuanki Asoy Jember)
Get PDFSmall, Medium Enterprises or commonly called SME are also needed to defend themselves in competition, besides SME are also required to face some global challenges, in facing global challenges this can be done by innovating products and services, and developing human resources and technology, are also needed in terms of increasing marketing areas. For this reason, risk management is needed to anticipate or reduce the likelihood of these risks by analyzing risk management.
Keywords: business, risk management, sme
FAKTOR-FAKTOR PENENTU AUDIT DELAY DI INDONESIA
Get PDFThis study aims to examine the determinants of audit delay in Indonesia, using Meta Analysis. Where Meta analysis is a standard statistical method that serves to synthesize results from individual studies that have "same" themes in order to provide a more significant answer (Cooper, 2010). The sample in this study using 35 study (articles, working papers, theses) obtained from google scholar from 2008-2018 obtained from google scholar, and selected by purposive sampling. Each selected scientific publication must have the same concept and definition, both dependent and independent variables. The results of empirical testing with Meta Analysis found that ROA, DER, DR, Auditor Opinion, Profit / Loss, and Age of Company is the determinant of audit delay. While Total Assets and Auditor Reputation is not a determinant factor audit delay.
Keywords: Age of Company, Audit Delay, Auditor Reputation, Meta Analysi
MENELISIK DAMPAK PENGGUNAAN ENERGI TERBARUKAN PADA LAPORAN KEUANGAN
Get PDFThis study analyzed the impact of renewable energy in financial statement of energy companies listed on Indonesian Stock Exchange. This study used 3 energy companies during the 2018 period as samples. This study is written using a qualitative descriptive approach by analyzing the financial statements and annual reports of sample companies. Based on the data analysis, the results show that that the use of renewable energy had no particular impact on the financial statements of the energy sector companies. Information related to accounting treatment of renewable energy assets is still very minimal reported by the company. Especially for the companies that are still new to implementing and developing renewable energy, there is not much information related to renewable energy assets. This is indicated by the absence of accounting rules governing for the use of renewable energy, so that renewable energy assets are treated as the same as other fixed assets.
Keywords: Accounting, Annual Report, Financial Statement, Fixed Asset, Renewable Energy  
PENERAPAN AKUNTANSI NIRLABA BERDASARKAN PSAK NO. 45 (STUDI KASUS PADA MASJID AL-BAITUL AMIEN DI JEMBER)
Get PDFThis study aims to find out how financial management in mosques and see how the method of recording is related to the standards issued by the Indonesian Accounting Association (IAI) in financial reporting for non-profit organizations namely PSAK 45 at Al-Baitul Amien mosque in Jember. The author in conducting this research uses qualitative methods. Data collected by using interviews and documents by looking directly at the financial statements that have been presented by the mosque management. Interviews at the Al-Baitul Amien Mosque in Jember were conducted with the treasurer, financial staff and takmir of the mosque. The results of this study indicate that mosque administrators have managed finances openly as a form of accountability or financial accountability of the mosque by recording cash receipts and disbursements. Financial management is well recorded even though it is still simple. Regarding PSAK 45, mosque administrators have not recorded according to PSAK 45 because these standards are recognized as having never been heard and introduced to mosque administrators.
Keywords: Mosque, PSAK No. 45, and SA
PERANAN DINAS LINGKUNGAN HIDUP DALAM PENGAWASAN PENERAPAN AKUNTANSI LINGKUNGAN PADA ENTITAS BISNIS DI KABUPATEN PAMEKASAN
Get PDFThe purpose of this study is to determine the role of DLH in overseeing business entities, especially companies that in their business activities produce waste. The method used in this study is a qualitative method. The results obtained are the duties of the Department of the Environment are 1) only overseeing business entities that already have environmental permits. 2) Supervision of the application of environmental accounting in business entities in Pamekasan Regency is in line with what is mandated by Law No. 32 of 2009 article 74 paragraph 1 as outlined in Pamekasan Regency Regulation No. 3/2013, environmental supervisors / officials have the authority to monitor businesses and / or activities that have the potential to pollute / damage the environment, request information from the party responsible for activities, make copy of documents / make notes, enter certain places suspected of causing environmental pollution / damage, take samples, examine equipment / installations and / or means of transportation, request information from parties related to the object of supervision.
Keywords: Business Entity, Environmental Accoounting, Environmental Agency, Supervisio
PENGARUH FRAUD DIAMOND BAGI KECURANGAN PENGELOLAAN KEUANGAN DESA: (Studi Kasus pada Pemerintah Desa Kecamatan Sidoarjo)
Get PDFThis study aims to show and explain how the picture of fraud can occur in the government sector, especially in the village government sector in Sidoarjo sub-district. This study uses data collection techniques in the form of primary data by distributing questionnaires. The research analysis method used is descriptive statistics, data quality test, classic assumption test and hypothesis testing consisting of multiple linear regression methods, f test, t test, and coefficient of determination. The results of this study indicate that there is a significant negative effect between the suitability of compensation, internal control systems and organizational culture for fraud. As for the competency, it has a significant positive result of fraud on the village government in Sidoarjo sub-district.
Keywords: Disclosure, Heritage Assets, Recognition, Valuatio
PENERAPAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL: Studi Kasus pada UKM UD KARUNIA
Get PDFThis research is focused on the Application of Variable Costing Methods in Calculating Cost of Production to Determine Selling Prices. The purpose of this study is 1]. To determine the cost of production according to UD. Karunia. 2]. To determine the cost of production using the variable costing method at UD. Karunia. 3]. To find out the effect of changes in the method of calculating the cost of production and determining the new selling price of profits at UD. Karunia. This research is a descriptive qualitative study. This research was conducted at UD. Karunia Banyuwangi by using primary data and secondary data. Primary data is obtained through interviews with a deep, open, and structured nature. Secondary data obtained from documents belonging to UD. Karunia. Data analysis techniques are done by data reduction, data triangulation, data presentation and conclusion drawing. The results of this study indicate that UD. Karunia use the full costing method and it is produced that the cost of producing sponge cake is Rp 4.730 per pack. The calculation using the variable costing method resulted in the cost of producing sponge cake amounting to Rp 4.121, resulting in a lower difference of Rp 609. Changes in the calculation of cost of production were made as the basis for adjusting the newselling price of sponge cake to Rp 8.000 per pack and profit decreased by Rp 2.170.405.
Keywords: cost of production, selling price, variable costin
PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI
Get PDFThe objective of this study was to determine whether there is effect of religiosity and love of money on the ethical perceptions of students. The population this study is accounting students. The sampling technique uses purposive sampling, with criteria of accounting students sitting in sixth, seventh, eighth, and soon semester. This is because sixth, seventh, eight, and so on semester students who are close to the world of work. The sample of this study amounted to 230 students. This study uses survey techniques in data collection. This study uses SPSS analysis tools. This study obtained results that religiosity and love of money have no effect on student’s ethical perceptions.
Keywords: Love of Money, Religiosity, Student’s Ethical Perception
ANALISIS PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN
Get PDFThis study aims to test and analyze environmental performance and sustainability reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange. This study also aims to determine the effect of environmental performance and sustainability reporting disclosure on firm value. This research uses quantitative research using purposive sampling method. The analytical method used is multiple linear regression with a significance level of 5%. This research was conducted by selecting research data in accordance with the criteria of a sample of 17 manufacturing companies. The data used are secondary data, namely data obtained indirectly from original sources but through internet intermediary media in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange and references in the form of supporting books that relate to research.
Keywords: Environmental Performance, Firm Value, Sustainability Reporting, Firm Valu
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA APBDESA (STUDI KASUS DESA BULAK KECAMATAN BENDO KABUPATEN MAGETAN)
Get PDFThe research was conducted to analyze financial ratios in order to assess the performance of village governments through village revenue and expenditure budgets for 2015, 2016, and 2017. The financial ratios used in the study were 5 namely independence ratio, harmony ratio, growth ratio, efficiency ratio, and effectiveness ratio. This research is quantitative descriptive. The research object is Bulak Village, Magetan Regency. The research was conducted using data from the village revenue and expenditure budget from 2015-2017. The results showed that the performance of the Bulak Village government from the aspect of independence and aspects of harmony was still very lacking. The growth rate of Desa Bulak is quite good, and the efficiency levels of 2015 and 2016 are inefficient, while 2017 is quite efficient, while the effectiveness of 2015, 2016 and 2017 is effective.
Keywords: Expenditure Budget, Financial Ratio, Performance Measurement, Village Revenue (APBDes)