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All Journal e-Journal Ekonomi Bisnis dan Akuntansi Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi CERMIN: Jurnal Penelitian Journal of Contemporary Information Technology, Management, and Accounting VALUE: Journal of Business Studies
Imam Mas'ud
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember (UNEJ)
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Kompetensi Account Officer dan Informasi Asimetri terhadap Kinerja Murabahah dengan Risiko sebagai Variabel Intervening (Studi di BMT Kabupaten Banyuwangi dan Jember) Brian Ahmad Nur Hasan; Ahmad Roziq; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol 4 No 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4562

Abstract

The aim of this research were to examine the influence of syariah account officer competency and asymmetry information formurabahah budgeting performance by using murabahah budgeting risk as intervening variable. The research sample was theBMT in Banyuwangi and Jember regency. This research used Partial Least Square (PLS) with purposive sampling 51respondents. The Results showed is syariah account officer competency was significant positively influence on the murabahahbudgeting performance variable. Asymmetry information was significant negatively influence on the murabahah budgetingperformance. So, syariah account officer competency was not influence on the murabahah budgeting risk variable. Fourth,asymmetry information was not influence on the murabahah budgeting risk. And last, murabahah budgeting risk wasinsignificant negatively influence on the murabahah budgeting performance.
Pengaruh Profil Risiko, Tata Kelola dan Permodalan Terhadap Profitabilitas (Studi Bank Umum Konvensional periode 2012-2015) Rofika Wulandari; Imam Mas’ud; 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.v5i1.7743

Abstract

Profitabilitiy as on of indicators wich can be used as baseline to look on financial performance of the company. Profitability also used as one of methods on measuring health performance of the banking industry. This research purpose to test the influence risk profile, good corporate governance (GCG) and capital (CAR) to the profitability of banks which measured by ROA. The sample on this research used purposive sampling method, researcher used 30 conventional banks wich listed on Indonesia Stock Exchange on 2012 – 2015. Analysis technicue in this research used multiple linear regression. The result of F test shown that independent variables impact the dependent variable significantly. The of result t test shown that risk profile has negative impact to Profitability, GCG and CAR has positive impact to Profitability. The result of adjusted R2 shown 26,5% means that dependent variable can explain by indpendent variables only 26,5% and 73,5% explain by others factors which didn’t use as variable in this research. Keywords: risk profile, GCG, CAR, Profitability
Narsisme Dalam Pelaporan Corporate Social Responsibility: Analisis Semiotik Atas Sustainability Reporting PT. Kaltim Prima Coal Dan PT. Perkebunan Nusantara XIII (Persero) Diajeng Ade Sakina; Nining Ika Wahyuni; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1 No 1 (2014)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v1i1.568

Abstract

Sustainability reporting is one of accountability form of the company in the disclosure of organizational performance that includes economic reports, social, and enviromental. The existence of narrative text in the sustainability reporting gives the company an opportunity to affect the stakeholders by the way to manipulate sentences are used. The purpose of this research was to analize the structure of sustainability reporting and to investigate whether there was a use of language narcisism on the report or not . This research was conducted in qualitative research methods by using semiotic ananlysis. The data analized were sustainability reporting on one of mining and plantation company. The result of this research showed that the structure of sustainability reporting on both companies (PT. Katim Prima Coal dan PT. Perkebunan Nusantara XIII) had a lot similarities although both of them have  different characetrisitics. In addition, this research also showed that there was language narcicism that can be classified as the comapny’s efforts in forming positive images, avoiding negative images and obtaining legitimation from the stakeholders.
Pengakuan, Pengukuran, Penyajian, dan Pengungkapan Biaya Limbah Intan Diah Pratiwi; Yosefa Sayekti; Imam Mas'ud
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.v5i2.8647

Abstract

This study aims to determine the application of environmental accounting on the cost of waste at PT. Cement Puger Jaya Raya Sentosa. This research is qualitative using triangulation method. Resulth is accounting practices (the recognition, measurement, presentation and disclosure) the cost of waste carried out by PT. Cement Puger Jaya Raya Sentosa almost in accordance with the Framework for the Preparation and Presentation of Financial Statements (KDPPLK) however, PT. Cement Puger Jaya Raya Sentosa yet have a complete financial statement. The financial statements are owned by PT. Cement Puger Jaya Raya Sentosa until this research still consists of report production costs, fixed asset depreciation report, and income statement. Keywords: Accounting, Environmental, Waste, Cement Factory, Report
Penerapan Target Costing dalam Pengelolaan Biaya Produksi untuk Optimalisasi Laba Eza Gusti Anugerah; Nining Ika Wahyuni; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol 4 No 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4554

Abstract

The purpose of this research is to study how Target Costing implementation on managing production cost in Tape ProducerSumber Madu, in order to reach the desired proftt. The difficulties on managing cost and getting desired profit in SumberMadu was the reason and motivation behind this research. To get all the data that needed in this research, researcher chooseto do observation and interviewing the production manager and the owner of Sumber Madu. The production cost calculatedby Sumber Madu and the Alternative production cost calculated by researcher, were analyzed and compared each other toknow how good the Target Costing implementation in Sumber Madu. The result of this research shows that Target CostingImplementation in Sumber Madu was good and fit. Implementation of Target Costing can raise the profit earned as much asthe desired profit. And then, Sumber Madu can manage the production cost on its product.
Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember Luqman Arif Baihaqi; Imam Mas'ud; Yosefa Sayekti
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.v5i2.8648

Abstract

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control
Determinants of the Use of E-Wallet for Transaction Payment among College Students Alwan Sri Kustono; Ardhya Yudistira Adi Nanggala; Imam Mas’ud
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2245

Abstract

This study aims to determine the factors that influence behavioral intentions to use E-wallet. The factors tested include application quality, perceived usefulness, perceived ease of use, and attitude toward using. The population in this study is college students in Jember Regency, Indonesia. Data analysis is carried out using Variance-based Partial Least Square. The number of samples used is 180 college students as users of the e-wallet application. Six hypotheses are tested, and four hypotheses are successfully accepted. Perceived ease of use has a positive effect on perceived usefulness. Perceived usefulness has a positive effect on attitude toward using e-wallet applications. Attitude plays a vital role in behavioral intentions to use e-wallets. The quality of the e-wallet application does not affect the level of perceived usefulness. The perceived ease of use of the application has no direct effect on attitude. This study's results are beneficial for e-wallet providers to increase the level of the use of e-wallet.
Pengaruh Partisipasi Anggaran, Motivasi, dan Evaluasi terhadap Kinerja Manajerial pada Pemerintahan Kabupaten Situbondo Sindy Afifa; Imam Mas'ud
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.17459

Abstract

This study aims to examine the effect of budgetary participation, motivation, and evaluation of performance on managerial performance. The sample used in this study were 82 respondents consisting of the Head of department , head of section , head of the field , sub- section chief , and head of section of the Government Situbondo . The method used in this study is the purposive sampling method. This study uses primary data collected directly through questionnaires. In this study, the quality of test data used are validity and reliability testing. This study also uses the classical assumption that the test data normality, multicollinearity test, and test heteroskedastisitas. The analytical tool used is multiple linear regression analysis and t test. The results of this study indicate that budgetary participation and significant positive effect on managerial performance, motivation positive and significant impact on the performance, and evaluation of managerial performance and a significant positive effect on managerial performance. Keywords: participation of budgetary, motivation, evaluation, managerial performance
PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM PERHITUNGAN KOS SERVICE PADA BENGKEL HBBA Mira Ely; Rochman Effendi; Imam Mas'ud
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i2.10709

Abstract

The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method. This research was conducted in one of Member's HBBA that is Formula Automotive Repair shop. This type research is qualitative research. Data collection methods used ini this research are observation, interview and documentation. Data analysis method used in this research is descriptive analytical. The result of this research showed when Formula Automotive use Time Driven Activity Based Costing (TDABC) method in determining cost of service is more clear and appropriate in accordance with utilization available resources in each services. Which is different with whats done by the company in determining cost of service, where the company still has not made a definite calculation and this can be seen when determining price of service based on provisions of owner and mechanics still using estimates. The results of calculation of Time Driven Activity Based Costing (TDABC) method there are 3 types of services that have a cost that is too large compared to the service price determined by Formula Automotive Repair shop, namely wheel laher replacement, ac service and lamp service. So it is necessary to determine new price of service. Keywords: Cost of Service, Price of Service, Time-Driven-Activity Based-Costing
PEMETAAN RISET AKUNTANSI BERBASIS PENGUJIAN VARIABEL MOTIVASI Ratih Rediyaningrum Putriaji; Imam Mas’ud
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1241

Abstract

Development of a discipline can not be separated from the role that research results are publicized in the literature and academic journals. A scientific discipline will not grow will die even if there is no research on the development of these disciplines. In the disciplines of accounting, accounting research has a very important role.First, accounting research role is to give effect to the accounting practices, so that accounting practices are not just from the road but it is based on research which is then developed in the theory. The theory that there would then be subject to empirical testing done in a sustainable manner. Thus, accounting research is not an end but it is the process for building theory and practice. The second role of accounting research is to improve understanding of environmental accounting to accounting practices are not understood as something taken for granted. Keywords : Motivation in Accounting for the development of accounting research.
Co-Authors Ahmad Roziq Alfi Arif Alwan Sri Kustono Ardhya Yudistira Adi Nanggala Ardhya Yudistira Adi Nanggala Brian Ahmad Nur Hasan Diajeng Ade Sakina Eko Setiawan Eza Gusti Anugerah Hendrawan Santosa Putra Indah Purnamawati Intan Diah Pratiwi Luqman Arif Baihaqi Meilinda Rafika Sari Mira Ely Nining Ika Wahyuni Norita Citra Yuliarti, Norita Citra Novi Wulandari Oktaviani Ari Wardhaningrum Ratih Rediyaningrum Putriaji Reva Maymi Srengga Rochman Effendi Rofika Wulandari Sindy Afifa Sudarno Sudarno Wahyu Agus Winarno Yosefa Sayekti Yuda Purniawan