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All Journal Vokasi: Jurnal Riset Akuntansi Riset Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ulil Albab Jurnal Manajemen Agribisnis dan Agroindustri Jurnal Pengabdian Mandiri ULIL ALBAB Jurnal Mahasiswa Entrepreneur West Science Business and Management National Multidisciplinary Sciences West Science Accounting and Finance
Achmad Syahfrudin Zulkarnnaeni
Universitas Muhammadiyah Jember
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PENGARUH PENDIDIKAN TERAKHIR, SKALA USAHA DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM (STUDI EMPIRIS TERHADAP UKM DI DESA KEDENSARI, KECAMATAN TANGGULANGIN KABUPATEN SIDOARJO) Achmad Syahfrudin Zulkarnnaeni; Novitasari Caesar Rizki
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i2.2662

Abstract

This study aims to determine the effect of recent education, business scale and accounting training of the use of accounting information in SMEs “. (Empirical study of SMEs in Kedensari Village, Tanggulangin District, Sidoarjo Regency). The research approach used in this research in quantitive research. The population in this study were all handicraft industries in Kedensari Village, Tanggulangin District, totaling 42 SMEs. Based on the census methode, the number of samples in this study were all handicraft industries in Kedensari Village, Tanggulangin District, amountingto 42 entrerpreneurs. The methode of collecting data through a questionnaire methode, which is to spread the list of questions (questionnaire) that will be answered by respondents, namely SME bussines owner licatied in Kedensari Village, Tanggulangin District, Sidoarjo Regency. The result showed that namely: (1) Latest Education influences the Use of Accounting Information in SMEs; (2) Business Scale influence the Use of Accounting Information in SMEs; and (3) Accounting Training influences the Use of Accounting Information in SMEs.
ANALISIS PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA Firdaus Nurul Hakim; Yulinartati Yulinartati; Achmad Syahfrudin Z
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.108

Abstract

This study aims to empirically prove the hypotheses tested, namely: the effect of e-commerce on decision making for entrepreneurship, and the influence of accounting information systems on decision making for entrepreneurship. The object of the study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember Force 2016. In this study, the method used in collecting data was a survey method by distributing questionnaires. The population in this study was the Accounting Study Program Student Faculty of Economics, University of Muhammadiyah Jember, 2016. The data collected and processed in this study included the type of primary data obtained from distributing questionnaires to 113 respondents taken as samples with a purposive sampling technique. Then the data obtained were analyzed using multiple linear regression models. The results of the calculation of the regression equation with the SPSS program in this study accept the first hypothesis, namely that knowledge about e-commerce has a significant and positive influence on decision making for entrepreneurship, and accepts the second hypothesis namely understanding of accounting information systems has a significant and positive influence on decision making for entrepreneurship. In this study, an understanding of accounting information systems is more influential in decision making for entrepreneurship than e-commerce. This is because respondents have taken accounting information system courses for 1 semester. Whereas in e-commerce there are no special courses so students better understand the accounting information system.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Fifi Fironika Anggraini; Arik Susbiyani; Achmad Syahfrudin Z
Vokasi : Jurnal Riset Akuntansi Vol. 8 No. 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v8i1.23117

Abstract

Penelitian ini bertujuan untuk mengetahui potensi laporan keuangan penipuan dengan menggunakan analisis penipuan berlian, di mana penipuan berlian adalah konsep yang menjelaskan faktor-faktor yang menyebabkan seseorang curang, yaitu tekanan, peluang, rasionalisasi dan kemampuan. Faktor-faktor peluang diproksi dengan menggunakan stabilitas keuangan, tekanan eksternal dan target keuangan. Faktor peluang diproksi dengan menggunakan properti industri dan efektivitas pengawasan. Faktor-faktor rasionalisasi diproksi oleh rasionalitas dan pergantian auditor. Akhirnya, faktor kemampuan diproksi dengan kemampuan. Penelitian ini menggunakan indikator F-Score untuk melihat potensi laporan keuangan yang curang. Populasi penelitian ini terdiri dari 35 perusahaan, dengan sampel 18 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data menggunakan data sekunder. Analisis data menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial (uji t) variabel stabilitas keuangan, pemantauan efektif dan perubahan auditor memiliki pengaruh signifikan terhadap potensi laporan keuangan yang curang. Sedangkan variabel tekanan eksternal, target keuangan, sifat industri, rasionalisasi dan kemampuan tidak berpengaruh pada potensi laporan keuangan yang curang.Kata Kunci : Penipuan Intan, Tekanan, Peluang, Rasionalitas, Kemampuan, Laporan Keuangan Potensi Penipuan
Strategi Peningkatan PBB P2 terhadap Pendapatan Asli Daerah dengan Perspektif Wajib Pajak Moch Anas Kurniawan; Dwi Cahyono; Achmad Syahfrudin
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): 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 | Full PDF (523.868 KB) | DOI: 10.31539/budgeting.v1i2.778

Abstract

The purpose of this study is to analyze the effect of taxation sanctions, taxpayer attitudes, taxpayer awareness and tax knowledge in increasing Jember Regency Regional Revenue (PAD). This research is a quantitative research with a descriptive approach. A sample of 100 respondents was obtained by cluster sampling technique. Data were obtained using a questionnaire and analyzed using two analytical methods, namely quantitative descriptive analysis and trend analysis. The results showed that the obstacle experienced by the Jember Regency government was because PBB P2 was a new tax so that the local government experienced difficulties in its management, inadequate facilities and infrastructure and large costs, and human resources that were not optimal in providing services. The Jember Regency Government carries out three stages of strategy, namely the strategic planning stage, strategy implementation and strategy evaluation. Conclusion, tax sanctions have a significant and positive effect on the increase in PAD, attitudes of taxpayers, awareness of taxpayers, knowledge of taxation has no significant effect but has a positive influence on the increase in PAD in Kabupaten Jember. Keywords: PBB P2, Strategy, Taxpayer Sanctions, Taxpayer Attitudes, Taxpayer Awareness and Tax Knowledge.
Dampak Alokasi Dana Desa, Jumlah Wajib Pajak, Jumlah Penduduk dan Luas Lahan terhadap Realisasi Penerimaan PBB-P2 Halimatus Sa’diyah; Diyah Probowulan; Achmad Syahfrudin Z
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 1 (2019): 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 | Full PDF (589.476 KB) | DOI: 10.31539/budgeting.v1i1.797

Abstract

This study aims to partially determine the effect of the impact of Village Fund Allocation, Population and Land area on the Realization of PBB-P2 Revenue in Jember Regency. This research is a quantitative study using survey research methods. The population of this study was all villages in Jember Regency, the sample was 44 villages with PBB-P2 acceptance that met the target. Sampling using a purposive sampling technique. Data was collected through secondary data from literature studies and documentation of local tax revenue realization. Data analysis uses multiple linear regression. The results of the Village Fund Allocation research variable, obtained a significant value of 0.006 <0.05, which means that the Village Fund Allocation partially has a significant impact on the realization of PBB-P2 revenue. The variable number of taxpayers has a significant value of 0,000 <0.05 which means it has a significant impact on the realization of PBB-P2 revenue. Variable Number of population with a value of 0,000 <0.05 means that it has a significant impact on the realization of PBB-P2 revenue. Variable land area with sig. 0,000 <0.05, can be interpreted as having a significant impact on PBB-P2 Revenue. Conclusion The more land area utilized by the population, plus the number of residents and the number of taxpayers has a significant impact on increasing the realization of PBB-P2 revenue, while the amount of Village Fund Allocation has a partially significant impact on the realization of PBB-P2 revenue Keywords: Village Fund Allocation, Number of Taxpayers, Population, Land Area, Acceptance of Rural and Urban Land and Building Taxes
Eskalasi Komitmen Berdasarkan Informasi Investasi, Kondisi Adverse Selection dan Job Rotation Vinando Bintang; Arik Susbiyani; Achmad Syahfrudin
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): 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.v2i1.1237

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh informasi investasi, kondisi pemilihan adverse selection dan job rotation terhadap eskalasi komitmen. Metode penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan desain faktorial 2x2. Data yang dikumpulkan dalam penelitian ini merupakan data primer yang diperoleh dengan pemberian kuesioner berupa studi kasus. Hasil penelitian menunjukkan bahwa analisis informasi investasi memperoleh nilai uji < 0,05. Hasil yang sama juga diperoleh pada analisis interaksi antara adverse selection dan job rotation. Simpulan, informasi investasi (investasi negatif dan investasi positif) dan interaksi antara adverse selection dan job rotation mampu mempengaruhi keputusan manajer untuk melakukan eskalasi. Kata Kunci: Adverse Selection, Eskalasi Komitmen, Informasi Investasi, Job Rotation
Penentuan Harga Jual Batik Berdasarkan Harga Pokok Produksi Menggunakan Metode Variable Costing Bela Anggardini; Dwi Cahyono; Achmad Syahfrudin
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): 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.v2i1.1737

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbedaan perhitungan antara harga pokok produksi perusahaan UD. Batik Redj’os selama ini dengan perhitungan menggunakan metode variabel costing dan pengaruhnya terhadap laba yang akan diperoleh oleh perusahaan. Metode analisis yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi pesanan perusahaan dengan perhitungan menggunakan metode variabel costing memiliki selisih. Selisih tersebut disebabkan karena perusahaan belum menentukan dasar tarif pembebanan biaya overhead pabrik dan perusahaan juga belum membebankan biaya listrik dan telepon ke dalam harga pokok pesanan. Menurut perusahaan harga pokok pesanan lebih kecil dibandingkan dengan perhitungan menggunakan metode variable costing baik pada produk batik cap maupun batik tulis. Simpulan, perhitungan harga pokok produksi pada UD. Batik Redj’os belum sesuai dengan perhitungan harga pokok produksi yang sebenarnya menurut akuntansi yang benar. Adapun dalam menentukan biaya overhead pabrik, perhitungan yang dilakukan perusahaan masih kurang tepat. Jumlah harga pokok pesanan kain batik cap ataupun kain batik tulis berdasarkan perhitungan metode variable costing lebih besar dari perhitungan perusahaan. Kata Kunci: Harga Pokok Produksi, Metode Variabel Costing
Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku Agung Ivan Firdaus; Norita Cahya Yuliarti; Ach Syahfrudin Z
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines 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/costing.v3i1.750

Abstract

Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory
Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak Anisa Widya Larasati; Dyah Probowulan; Achmad Syahfrudin
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines 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/costing.v3i1.816

Abstract

E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance. Keywords: E-Filling, Perception, E-Filing System Quality, Complaints
Peran Pernyataan Orientasi Tujuan Kinerja dan Pernyataan Orientasi Tujuan Pembelajaran terhadap Kemampuan Mahasiswa Ahmad Muzaki; Dyah Probowulan; Achmad Syahfrudin
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines 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/costing.v3i1.817

Abstract

Objective orientation is a mental framework as individuals give an impression and respond to situations or events that they face. Typically there are two kinds of goal orientation, namely orientation of performance goals (performance orientation) and orientation of learning goals (learning goal orientation). The phenomenon that there are still students who are extension or extension of time in doing the Final Project are all caused by the ability possessed by the individual. There are three factors that underlie the ability; self-efficacy, goals and performance. The researcher followed up the existence problems in the 2015 Accounting Study Program with four samples of Higher Education in Jember Regency, there were 82 respondents to answer the questionnaire given. Therefore an analytical tool is needed to determine the abilities possessed by students of the Accounting Study Program in Jember Regency. In this study researchers will test performance goal orientation statements (state performance goal orientation) and statement of learning goal orientation (state learning goal orientation) on self-efficacy (self-efficacy), goals (goals) and performance (performance) that each individual has. Keywords: Goal Orientation, State Goal Orientation Learning, State Performance Goal Orientation, Self-Efficacy, Goals and Performance.
Co-Authors Adilah Fauza Agung Ivan Firdaus Ahmad Faizal Ahmad Muzaki Anisa Widya Larasati Anistiana Amaliyatus Ayu Widia Lestari Bagus Alif Nugieanto Bela Anggardini Dea Safila Prastika Dita Silfana Dewi Diyah Probowolan Dwi Cahyono DWI CAHYONO Dyah Probowulan Fifi Fironika Anggraini Firdaus Nurul Hakim Fitriana Putri Halimatus Sa’diyah Moch Anas Kurniawan Moh Halim Moh. Halim Norita Cahya Yuliarti Nova Rofikah Novitasari Caesar Rizki Nur Fadilatun Nisa Nur Holifah Oktaviana Fensi Anggraeni Pratiwi Dwi Libriana Probowulan, Diyah Rendy Mirwan Aspirandi Reza Indriana Ayuda Ekayanti Riyanto Setiawan Suharsono Siti Umul Khoiriyah Susbiyani, Arik Vinando Bintang Yulinartati Yulinartati