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All Journal e-Journal Ekonomi Bisnis dan Akuntansi JURNAL AKUNTANSI UNIVERSITAS JEMBER Community Development Journal: Jurnal Pengabdian Masyarakat VALUE: Journal of Business Studies
Sudarno Sudarno
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Klasifikasi Biaya Lingkungan pada Rumah Sakit Jember Klinik Muhammad Ridwan; Septarina Prita D. S; S. Sudarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11147

Abstract

This study aims to determine the classification of environmental costs at Jember Klinik Hospital and to know whether there are differences in environmental cost classification made by Jember Klinik Hospital with Environment Related Cost Categories of EMA. This research type is qualitative research with descriptive method. Data collection techniques used interview, documentation and obsevation. Test the validity of data in this study using data triangulation . Based on the research, it is concluded that Jember Klinik Hospital classifies environmental costs in accordance with the Decree of the Minister of Health of the Republic of Indonesia No. 1204 / MENKES / SK / X / 2004 on Hospital Health Requirements and the environmental cost classification of Jember Klinik Hospital has been in accordance with the ERCC of EMA classification but the cost of research and development is still not implemented by the Jember Klinik Hospital some have been appropriate. Keywords: Cost Classification, Environmental Cost, Hospital, and ERCC of EMA
Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember Neni Maulina Rahman; S. Sudarno; Ahmad Roziq
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i2.8649

Abstract

This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah.Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102
Analisis Pengaruh GCG dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (ISR) Nindya Tyas Hasanah; Novi Wulandari Widiyanti; S. Sudarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 2 (2018): e-JEBA Volume 5 Nomor 2 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i2.8645

Abstract

This study aims to analyze of good corporate governance and financial performance influences to disclosure Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) is a social responsibility disclosure index accordance to the sharia principles. Populations in this study are all companies that listed in Jakarta Islamic Index exchange in 2011-2015. The sampling method in this tudy is puposive sampling. The total number of samples in this study were 55 research samples. The disclosure of ISR is obtained by content analysis through scoring method from corporate annual reports. The analytical techniques was conducted by descriptif statistic and classical assumption test and also hypothesis was tested using multiple liniear regression method, Adjusted R2 test, F test and t test. The analysis showed that audit committee size, liquidity and profitability significantly affect the disclosure of ISR. Meanwhile, commissioners board size and leverage does not affect the disclosure of ISR. Keywords: Islamic Social Reporting (ISR), good corporate governance, financial performance, Jakarta Islamic Index
Analisis Potensi Kebangkrutan Perusahaan Menggunakan Metode Altman Z-Score pada Perusahaan Sektor Property & Real Estate yang Terdaftar di BEI Damara Krishnatama; Septarina Prita; S. Sudarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11150

Abstract

Altman Z-Score is a method used to analyze the potential bankruptcy of a company. Z-Score is claimed to be able to detect corporate bankruptcy with a high degree of accuracy and this method was also very popularly used. Altman uses calculations through the five financial ratios in the formula, namely Net Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Taxes to Total Assets, Market Value of Equity to Book Value of Debt and Sales to Total Assets. On the consideration of the criteria for the selection of the object that has been determined, the researcher conducts research on 11 companies of Property & Real Estate sector listing on Indonesia Stock Exchange. This method classifies the condition of a company into 3 groups, namely crisis, gray area and healthy. The results of this study that has been done on 11 companies are 3 companies with crisis conditions, 4 companies with gray area conditions, and 4 companies with healthy conditions. Thus, it is expected for companies that are in crisis and gray area conditions to be more correction and can fix the existing problems in order to achieve the viability of a healthier company going forward. Keywords: Altman Z-Score, Bankruptcy, Financial Report, Property & Real Estate, Indonesia Stock Exchange (IDX)
Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan Fita Fitrianingsih; S. Sudarno; Taufik Kurrohman
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7745

Abstract

This study aimed to examine the effect of taxation knowledge, government services, and sanctions fines against compliance taxpayers in paying property tax rural and urban in pasuruan city. This study uses primary data obtained from the questionnaires data distributed to respondents property taxpayer into the sample. Method of data analysis is multiple linear regression with program data processing uses SPSS version 23. The results showed that the taxation knowledge partially no effect on compliance taxpyers, while government service and sanctions fines partially positive effect on compliance taxpayer in paying property tax in rural and urban. Taxation knowledge, government services and sanctions fines simultaneously or together positive effect on compliance taxpayers. Keywords: compliance taxpayers, taxation knowledge, government services, and sanctions fines
Evaluasi Sistem Pengendalian Internal Penerimaan Kas pada Apotek Kimia Farma 307 Banyuwangi Vicky Roh Idhofi; S. Sudarno; Agung Budi S.
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7741

Abstract

Internal control system in a company is one form of action used to safeguard property owned by the company. The existence of an internal control system is expected to prevent the risk of errors occurring either intentional or without the element of intent. The risk of such errors can be derived from the various parties concerned. This is one reason that good procurement control system in an accounting system in this case is in the system of cash receipts. From the observation while at Kimia Farma 307 Banyuwangi seen that in a system of cash receipts from cash income services namely health checks and cash sales are still very modest. The accounting system of the cash receipts of the business activity is only using the document pickup. When viewed from the frequency of sales and service checks every day, the system that has been used is deemed to be less effective in terms of internal controls. This study aims to determine in real terms how the internal control system of cash receipts and evaluation of internal control systems at these pharmacies. This research uses qualitative method to analyze the data. The data obtained from three data collection methods are interview, observation and documentation. Keywords: system of internal control, cash receipts in cash, accounting system, system evaluation
Analisis Fraud Diamond Theory terhadap Terjadinya Fraud (Studi Empiris pada Dinas Kota Probolinggo) Bela Putri Hernanda; Dewi Ayu Puspita; Sudarno Sudarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol 7 No 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.15473

Abstract

Penelitian ini bertujuan untuk menggali presepsi pada pegawai dinas Kota Probolinggo mengenai pengaruh kesesuaian kompensasi, sistem pengendalian internal, budaya organisasi, dan kompetensi terhadap terjadinya kecurangan (fraud) di sektorpemerintah. Teknik pengambilan sampel menggunakan purposive sampling.Pengumpulan data dengan menggunakan kuesioner. Penelitian ini menggunakan sampel sejumlah 84 pegawai dinas Kota Probolinggo. Metodeanalisis data dalam penelitian ini menggunakan statistik deskriptif, uji kualitas data, ujiasumsi klasik, dan pengujian hipotesis yang terdiri dari metode analisis regresi linierberganda, koefisien determinasi, uji F, dan uji-t. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh antara kesesuaian kompensasi dan kompetensi terhadap terjadinya kecurangan (fraud) pada pegawai dinas Kota Probolinggo. Sistem pengendalian internal dan budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud)pada pegawai dinas Kota Probolinggo.
Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember Neni Maulina Rahman; S. Sudarno; Ahmad Roziq
e-Journal Ekonomi Bisnis dan Akuntansi Vol 5 No 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7877

Abstract

This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah. Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102
PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN Mudrika Berliana As sajjad; Dewi Ayu Puspita; Sudarno Sudarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.22780

Abstract

The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAKPro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing
REKAM JEJAK DAN POTENSI PENELITIAN DI BADAN USAHA MILIK DESA: STUDI BIBLIOMETRIK PUBLIKASI TAHUN 2015-2020 Andre Kusuma; Hendrawan Santosa Putra; Sudarno Sudarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.22963

Abstract

ABSTRACTThe development of BUMDes in Indonesia occurred after the issuance of Law No. 4 of 2015. This development is not only judged by the units formed but the number of studies as well. The development of BUMDes research has occurred significantly, this brings new needs so that these developments can be communicated. Bibliometrics are used to communicate the development of a discipline for further research needs. This study aims to map the development of research related to BUMDes from 2015-2020. The summary of this research is expected to be the starting point for further research in BUMDes studies. The research method used is quasi qualitative with bibliometric analysis. The research data is in the form of articles collected from the crossref meta data from 2015-2020. Filtering articles using the keywords "bumdes" and "village owned enterprises" and journals must be indexed on SINTA or SCOPUS. The results of this study indicate that of the 223 articles collected, 105 articles have been indexed in SINTA and 2 research articles have been indexed by SCOPUS. Trends in accounting research topics (2015-2020) are finance and management, and the potential for further research is related to the study of effective governance for BUMDes.Keywords: Bibliometric; BUMDes; Research Opportunities; Research Trends; SINTA ABSTRAKPerkembangan BUMDes di Indonesia terjadi setelah dikeluarkannya UU No. 4 Tahun 2015. Perkembangan ini bukan hanya dinilai dari unit yang terbentuk melainkan jumlah penelitian juga. Perkembangan penelitian BUMDes terjadi secara signifikan, hal ini membawa kebutuhan baru agar perkembangan tersebut dapat dikomunikasikan. Bibliometrik digunakan untuk mengkomunikasikan perkembangan suatu disiplin ilmu untuk kebutuhan penelitian selanjutnya. Penelitian ini bertujuan untuk memetakan perkembangan penelitian terkait dengan BUMDes dari tahun 2015-2020. Rangkuman penlitian ini diharapkan dapat menjadi pijakan awal untuk penelitian selanjutnya dalam kajian BUMDes. Metode penelitian yang digunakan yaitu kuasi kualitatif dengan analisis bibliometrik. Data penelitian berupa artikel yang dikumpulkan dari meta data Crossref dalam kurun waktu 2015-2020. Penyaringan artikel menggunakan keyword “bumdes” dan “village owned enterprice” serta jurnal harus terindeks di SINTA atau SCOPUS. Hasil dari penelitian ini menunjukan dari 223 artikel yang dikumpulkan terdapat 105 artikel yang sudah terindeks di SINTA dan 2 artikel penelitian terindeks SCOPUS. Tren topik penelitian akuntansi (2015-2020) adalah keuangan dan manajemen, dan potensi penelitian selanjutnya terkait dengan kajian tata kelola yang efektif untuk BUMDesKata kunci : Bibliometrik; BUMDes; Peluang Riset; SINTA; Tren Penelitian
Co-Authors Agung Budi S. Ahmad Roziq Alfi Arif Andre Kusuma Andriana Andriana Bela Putri Hernanda Damara Krishnatama Dewi Ayu P Dewi Ayu Puspita Fita Fitrianingsih Hendrawan Santosa Putra Imam Mas'ud Indah Purnamawati Kartika Kartika Meilinda Rafika Sari Mudrika Berliana As sajjad Muhammad Ridwan Neni Maulina Rahman Nindya Tyas Hasanah Nining Ika Wahyuni Novi Wulandari Widiyanti Septarina Prita Septarina Prita D. S Taufik Kurrohman Vicky Roh Idhofi