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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER BALANCE: Economic, Business, Management and Accounting Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Community Development juremi: jurnal riset ekonomi Jurnal Pengabdian Masyarakat Manage ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Mahasiswa Entrepreneurship
Gardina Aulin Nuha
Universitas Muhammadiyah Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Nursing Physics Public Health Social Sciences

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Penetapan Harga Pokok dan Penerapan Full Costing Method dalam Rangka Penetapan Harga Jual Chintya Nur Isnaini S; Arik Susbiyani; Gardina Aulin Nuha
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.3877

Abstract

This study aims to determine the calculation of the cost of goods manufactured by UD. Elza Putra in Jember and to find out the determination of the selling price of the product using a full costing approach. This research method is descriptive qualitative. The research sample is classified based on the cost of raw materials, direct labor costs, factory overhead costs and production costs. Then these costs will be calculated, and the cost of production is determined. Determination of the cost of production using the full costing method. The results showed that in determining the cost of production of UD. Elza Putra Jember obtained a result of IDR 4,842. To determine the calculation of the selling price according to the calculation of UD. Elza Putra Jember earned Rp. 8,500/pc. Meanwhile, after setting the selling price using the full costing method, the result is Rp. 6.000/pcs and according to variable costing get Rp. 8,500/pc. In conclusion, the cost of production is known to be lower than the company's method so that the company earns a profit. And the selling price according to full costing is lower than the company's method so that the company can compete with other companies that produce the same product. Keywords: Selling Price, Cost of Production, Full Costing Method
Systematic Literature Review: Kecurangan Laporan Keuangan Di Indonesia Dan Malaysia Juli Rima Afiani; Dwi Cahyono; Gardina Aulin Nuha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.873

Abstract

This study aims to identify and analyze literature related to financial statement fraud in Indonesia and Malaysia. The method used in this study is the Systematic Literature Review (SLR) of journal papers for the 2016-2021 period. The literature review process consists of three stages, namely planning, implementation and reporting using the PRISMA (Preferred Reporting Items for Systematic Review and Meta Analyses) research design which includes several processes. The initial study found 121 research articles using the Scopus database with the Publish or Perish application, and the total study used was 10 articles based on inclusion and exclusion criteria. There are four research questions raised in this study. The results of research published in journals published in 2016-2021 state that the factors for fraudulent financial statements in Indonesia are weak auditors, ineffective audit committee supervision, weak internal controls, weak governance and client engagement with borrowers. While the factors of financial statement fraud in Malaysia are audit committee involvement, weak governance and low earnings management. The researcher concludes that financial statement fraud that occurs in Indonesia and Malaysia can occur due to pressure and opportunities that occur due to weak internal and external controls. Keywords: Systematic Literature Review (SLR), fraudulent financial statements, Indonesia, Malaysia
Systematic Literature Review: Faktor Keunggulan Kompetitif Hotel di Indonesia Ayuk Firdawati; Dwi Cahyono; Gardina Aulin Nuha
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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

Abstract

The aim of this research is to identify and evaluate the factors that give hotels in Indonesia a competitive advantage. This research approach is based on a three-stage protocol, which includes an initial stage, implementation, and writing. The initial search string yielded 1,250 journal articles, of which 12 were chosen for further investigation. This study employs qualitative methods, after which the data is extracted and research questions are generated. Differentiation, environmentally friendly technology, service quality, marketing efficiency, market focus, creativity or image, leadership style, information systems, knowledge management, customer intimacy, hotel budgets, and human resources are among the factors that affect hotels' competitive advantage, according to the findings of this report. Both of these factors have a favorable or important impact on hotels' competitive advantage. Originality based on this literature can be seen as a potential research agenda and can aid the growth of the hospitality industry. Keywords: Competitive Advantage, Hotels
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah di Kabupaten Banyuwangi Nindi Nadia Yurisma; Arik Susbiyani; Gardina Aulin Nuha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1040

Abstract

This study aims to analyze and determine the effect of business scale, education level and accounting knowledge on the use of accounting information in Micro, Small and Medium Enterprises in Banyuwangi Regency. The variables used in this study consisted of 3 independent variables, namely business scale (X1), education level (X2) and accounting knowledge (X3) and the variable used was the use of accounting information (Y). This study uses quantitative methods. Data collection is done by distributing it directly to MSME owners. The population in this study are micro, small and medium enterprises in Banyuwangi Regency with a total of 5,022. The research sample used was in accordance with the Slovin formula calculation of 98.4 (rounded 98) or the respondents used were 98. The sampling technique in this study used Simple Random Sampling. Analysis of the research data using multiple linear regression which is processed using IBM SPSS Statistics to determine the factors that influence the use of accounting information. The results of this study indicate that the variables of business scale, education level and accounting knowledge have a positive effect on the use of accounting information on MSMEs in Banyuwangi Regency.
PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA PERUSAHAAN PANGAN ISLAMI SEKTOR AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gardina Aulin Nuha; Juli Rima Afiani; Nindi Nadia Yurisma
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.22144

Abstract

This study aims to analyze how the accounting treatment for biological asset in Islamic food agricultural company sector listed in the Indonesia Stock Exchange. This study is a cualitative study with descriptive analyse. The study data used secondary data in annual report of sample companies in 2020. The sample 8 companies with sampling technique using purposive sampling. The results of the first study indicate that the accounting recognition of biological assets is in accordance with PSAK 69, where the biological assets of most companies are recognized as current assets. The results of the second study indicate that the accounting measurement of biological assets is in accordance with PSAK 69, where the company's biological assets are recognized at fair value at the end of the financial reporting period. The results of the third study indicate that the disclosure of biological assets is in accordance with PSAK 69. The conclusion of the study is that the accounting treatment of companies in the Islamic food agriculture sector is in accordance with PSAK 69.
PENGARUH PROFESIONALISME, PENGALAMAN KERJA, DAN PENDIDIKAN AUDITOR EKSTERNAL TERHADAP KUALITAS AUDIT Nico Ferdyansah; Yulinartati Yulinartati; Gardina Aulin Nuha
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 3 (2023): MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i3.3244

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Profesionalisme, Pengalaman Kerja, dan Pendidikan Auditor Eksternal terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Malang. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur dengan menggunakan SPSS versi 25. Populasi penelitian ini adalah Kantor Akuntan Publik di wilayah Kota Malang. Sampel ditentukan menggunakan purposive sampling, dengan jumlah sampel sebanyak 10 Kantor Akuntan Publik (KAP) yang berada di Kota Malang, sehingga total responden dalam penelitian ini sebanyak 73 responden. Pengujian hipotesis dengan menggunakan uji parsial (uji t), regresi linier bergana, uji koefiensi determinasi dan uji simultan (uji f). Hasil pengujian membuktikan bahwa hasil analisis data dengan menggunakan uji parsial (uji t) yaitu (1) Profesionalisme berpengaruh secara signifikan terhadap Kualitas Audit. (2) Pengalaman Kerja berpengaruh secara signifikan terhadap Kualitas Audit. (3) Pendidikan Auditor Eksternal tidak berpengaruh secara signifikan terhadap Kualitas Audit. (4) Hasil analisis data dengan menggunakan uji simultan (uji f) yaitu Profesionalisme, Pengalaman Kerja, dan Pendidikan Auditor Eksternal berpengaruh signifikan secara bersama-sama terhadap Kualitas Audit.
Co-Authors Alwan Sri Kustono Ari Sita Nastiti Ayuk Firdawati Chintya Nur Isnaini S Desy Rustiyanti Desy Rustiyanti Rahayu DWI CAHYONO Juli Rima Afiani Juli Rima Afiani Moh. Halim Muhammad Fathorossi Muhammad Ghozi Falih Afifi Falih Nico Ferdyansah Nindi Nadia Yurisma Putri Gusti Aulia Resti Utami Susbiyani, Arik Yulinartati Yulinartati