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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment JOURNAL OF APPLIED ACCOUNTING AND TAXATION J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Journal of Community Development ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Rahma Rina Wijayanti
Politeknik Negeri Jember
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences

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Rhetoric in sustainability report at PT Krakatau Steel Indonesia. Rediyanto Putra; Sumadi Sumadi; Rahma Rina Wijayanti; Berlina Yudha Pratiwi; Oryza Ardhiarisca
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 3 (2018): December 2018 - March 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1234

Abstract

This research was motivated by the implementation of Corporate Social Responsibility (CSR) activities at PT. Krakatau Steel, having suffered losses for five consecutive years. The objective of this study is to understand and prove the use of rhetorical communication techniques in the sustainability report by PT Krakatau Steel (public limited company). The data were taken from the sustainability report of PT Krakatau Steel from 2012 until 2016. This research uses qualitative approach with interpretive method. The analysis was done by means of a semiotic analysis of Charles Sanders Pierce. The result of semiotics studies, on the sustainability report of PT Krakatau Steel in 2012 until 2016 successfully proves that sustainability report is made as the company's rhetorical story. Rhetorical story on sustainability report of PT Krakatau Steel from 2012 to 2016 is structured for the purpose of three main objectives: (1) obtaining a form of recognition of legitimacy from external parties, (2) creating a positive image of the company conveyed to external parties, and (3) negative image disappearance
Evaluasi Kepuasan Pengguna M-Payment sebagai Alat Pembayaran Online di Indonesia Rahma Rina Wijayanti; Oryza Ardiarisca; Rediyanto Putra
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2793

Abstract

Mobile Payment (M-Payment) is currently widely used in Indonesia to make payment transactions online. This is because the number of internet users in Indonesia is getting bigger. This article aims to test the level of satisfaction of users of m-payment applications in Indonesia. This study uses primary data in the form of a questionnaire distributed to respondents. The selection of respondents was carried out using the method accidental sampling. Analysis of the research data was carried out using the Fishbein, IPA, and CSI methods. The attributes used to measure the level of satisfaction of m-payment users are attractiveness, ease of use, efficiency, security, stimulation, usefulness. The results of this study indicate that the m-payment application users are very satisfied with the performance of the m-payment application used. The results also show that there are 2 (two) attributes that have good performance in the view of m-payment application users, namely efficiency and ease of use which, according to user ratings, have performance that exceeds user expectations. The users consider that the usefulness of m-payment application used still has a performance below expectations. Thus, the provider of the m-payment application is supposed to improve the quality of the existing m-payment application.
Peningkatan Kualitas Teknologi Produksi Dan Tata Kelola Usaha Pada Usaha Apem Selong dan Putu Dahlok Jember Sumadi; Oryza Ardhiarisca; Rahma Rina Wijayanti; Rediyanto Putra
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 6 No 1 (2021): June
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v6i1.2351

Abstract

Program pengabdian ini akan dilakukan pada usaha Apem Selong & Putu Dahlok Jember. Usaha ini terletak di Jl. Fatahilah, Tembaan, Kepatihan, Kec. Kaliwates, Kabupaten Jember Provinsi Jawa Timur. Kegiatan PKM ini dilakukan dengan tujuan untuk meningkatkan perkembangan dari usaha Apem Selong dan putu Dahlok Jember dari segi tempat usaha, peralatan, pemasaran, kebersihan dan produk. Dengan demikian, usaha Apem Selong dan Putu Dahlok ini bisa lebih optimal dalam memperoleh keuntungan. Perbaikan peralatan dilakukan dengan menambah atau memperbarui peralatan yang sebelumnya dimiliki oleh mitra. Dengan demikian, perbaikan peralatan perlu dilakukan agar usaha mitra lebih efisien dan efektivitas dalam menghasilkan produk, sehingga keuntungan yang diperoleh menjadi lebih optimal. Perbaikan peralatan ini akan sepenuhnya melibatkan mitra dalam hal penentuan spesifikasi alat yang akan digunakan. Hal ini dikarenakan mitra merupakan pihak yang mengetahui sepesifikasi seperti apa yang harus ada dalam alat yang akan digunakan. Adapun alat yang dibutuhkan oleh usaha apem selong dan putu Dahlok adalah kompor dengan ukuran dan tekanan api yang lebih besar dan panci putu dengan ukuran yang lebih besar dan berbahan stainless steel. Berdasarkan perhitungan biaya produksi yang telah dilakukan maka diketahui bahwa usaha Apem Selong dan Putu Dahlok mendapatkan keuntungan sebesar Rp189.100,- per hari jika seluruh produknya terjual
Penerapan E-Commerce pada Kelompok Tani Rukun Makmur di Masa Pandemi Oryza Ardhiarisca; Rahma Rina Wijayanti; Sumadi; Rediyanto
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2021): December
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v6i2.2811

Abstract

Pengabdian masyarakat ini telah dilaksankan pada Kelompok Tani Rukun Makmur. Kegiatan pengabdian ini bertujuan untuk meningkatkan daya saing produk serta meningkatkan fasilitas kebersihan. Masalah yang dihadapi oleh Kelompok Tani Rukun Makmur ini adalah pemasaran masih dilakukan dengan tradisonal sehingga jangkauan pemasaran rendah dan belum adanya tempat cuci tangan untuk para pekerja. Terdapat dua solusi yang akan diberikan kepada Kelompok Tani Rukun Makmur yaitu dengan membuatkan media pemasaran secara online yang bertujuan untuk memperluas jangkauan promosi.  Tahapan selanjutnya adalah memberikan pelatihan terkait pengelolaan media tersebut. Solusi berikutnya adalah memberikan fasilitas untuk mencuci tangan sehingga dapat menjaga kebersihan diri dan lingkungan. Adapun target dari kegiatan pengabdian ini adalah kelompok Tani Rukun Makmur dapat meningkatkan daya saing terutama di bidang pemasaran sehingga dapat meningkatkan pula kesejahteraan kelompok. Adapaun luaran dari kegiatan pengabdian ini adalah satu blog pemasaran dan media pemasaran, satu artikel ilmiah yang dipublikasikan pada jurnal J-Dinamika, artikel yang dipublikasikan di media massa online, video kegiatan, dan juga peningkatan keberdayaan Kelompok Tani Rukun Makmur sesuai dengan permasalahan yang dihadapi.
Pendampingan Akuntansi dan Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Gapoktan Lestari Avisenna Harkat; Arisona Ahmad; Oryza Ardhiarisca; Dessy Putri Andini; Rahma Rina Wijayanti
Journal of Community Development Vol. 3 No. 1 (2022): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v3i1.64

Abstract

This community service activity aims to assist farmer groups who are members of the Lestari Gapoktan in preparing financial information. Knowledge and skills in compiling financial information require an understanding of accounting. The resulting output target is the acquisition of accounting knowledge and skills to collect financial information, both manually and computerized. The next target is the use of financial information to calculate MSME taxes by PP RI No.23 of 2018 and the interests of applying for credit to financial institutions, photos of activities, one article in electronic mass media. The implementation method of this service is carried out by capturing the needs of Gapoktan Lestari as MSMEs in terms of financial administration in the form of discussion and question and answer activities. Furthermore, following up the conditions obtained by carrying out accounting bookkeeping assistance in training. The results of this service activity are the delivery of accounting knowledge; simple bookkeeping excels soft program files, publications in mass media, and activity photo files.
Islamic Values in the Annual Reports of the Shariah Bank to Create a Sharia Value-Added Rediyanto Putra; Rahma Rina Wijayanti
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.522 KB) | DOI: 10.18196/jai.2101139

Abstract

Research Aims: This study aims to examine, understand, and prove the embodiment of Islamic values in the annual report of Sharia Banks. The results of this study are expected to provide information or data to all parties regarding the layout and Islamic values in the Sharia Banks' annual report, which can be a form of a real differentiator between Sharia Banks and conventional banks if viewed in terms of the content of the annual report.Design/Methodology/Approach: The interpretive method in this study is suitable for research purposes that are not intended to perform hypothesis testing but to do an interpretation of research data. The interpretive method used in this research is to analyze the data by using semiotic analysis. Differential semiotic analysis is an analysis of data that focuses on meaning and sign. Semiotic analysis of the annual sharia bank report is carried out on the narrative texts on the annual report. Semiotic analysis in this study is based on Charles Sanders Pierce's semiotic analysis which uses the triangles of meaning.Research findings: The results of the study showed that the annual reports of Muamalat Bank from 2012 to 2016 had indicated Islamic values. Islamic values were found most frequently in the annual report of Muamalat Bank from 2014 to 2016. The Islamic values in the annual reports of Muamalat Bank were included in the Sharia Supervisory Board Report, the Board of Commissioner Report, the Board of Directors, corporate governance information, and information related to Corporate Social Responsibility (CSR). Thus, the presence of Islamic values in the annual reports of Muamalat Bank can create the sharia value added to the company.Theoretical contribution/Originality: The results of this study have contributed to the application of the Shari'ah Enterprise Theory (SET) theory. The existence of the application of Islamic values in the financial statements of Bank Muamalat shows that Bank Muamalat is not only responsible for its business activities to humans (investors) but also to God.Practitioner/Policy implication: The results of this study indicate that Bank Muamalat must continue to maintain the existence of Islamic values in operational activities that are presented in its annual report. This is due to the fact that Bank Muamalat's operational activities are truly in accordance with Islamic law.Research limitation/Implication: The Islamic values were found most frequently in the annual reports of Muamalat Bank from 2014 to 2016. A good practice of Islamic values is finally expected to result in the meaningful added value of sharia. The limitations in this article that are the number of the theory and methodologies related to the phenomenon of Islamic values on the disclosure of information in the annual reports is still limited. So, further researches will be necessary to find another theory and develop methodologies to investigate the Islamic values represented in the annual report of sharia banking.
Analisis Pengelolaan Dana Desa di Desa Klenang Lor Kecamatan Banyuanyar Kabupaten Probolinggo Najmi Nurul Ummah; Rahma Rina Wijayanti
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3251

Abstract

This study aims to analyze the management of village funds in Klenang Lor Village, Banyuanyar District, Probolinggo Regency. This research is included in qualitative research. The data used are primary data and secondary data. Primary data in the form of interviews and secondary data see the required documents. The data collection procedure used the method of observation, interviews, documentation. The data analysis technique used is the comparative analysis method. This research is guided by Permendagri Number 20 of 2018 and Perbup Number 63 of 2019. Based on Probolinggo Regent Regulation Number 63 of 2019 concerning guidelines and supervision of Village Fund Management, to provide adequate confidence in the process of fostering and supervising Village Fund management through the planning stages, implementation and reporting. The results of this study indicate that the Village Fund Management in Klenang Lor Village in the planning, implementation, reporting stages is in accordance with the Regulation of the Minister of Home Affairs (Permendagri) Number 20 of 2018. Penelitian ini bertujuan untuk menganalisis pengelolaan dana desa di Desa Klenang Lor Kecamatan Banyuanyar Kabupaten Probolinggo. Peneltian ini termasuk dalam penelitian kualitatif. Teknik pengumpulan data diperoleh melalui observasi, wawancara, dokumentasi. Data yang digunakan yaitu data primer dan data sekunder. Teknik analisis data yang digunakan adalah metode analisis komparatif. Penelitian ini berpedoman pada Permendagri Nomor 20 tahun 2018 dan Perbup Nomor 63 tahun 2019. Berdasarkan Peraturan Bupati Probolinggo Nomor 63 tahun 2019 tentang pedoman dan pembinaan pengawasan Pengelolaan Dana Desa. Pedoman ini untuk memberikan keyakinan yang memadai terhadap proses pembinaan dan pengawasan pengelolaan Dana Desa melalui tahapan perencanaan, pelaksanaan serta pelaporan. Hasil penelitian ini menunjukkan bahwa Pengelolaan Dana Desa di Desa Klenang Lor dalam tahap perencanaan, pelaksanaan, pelaporan telah sesuai dengan Peraturan Menteri Dalam Negeri (Permendagri) Nomor 20 tahun 2018.
Peningkatan Pemasaran Produk Melalui Pelatihan e-Katalog dan Peningkatan Kesadaran Kesehatan Lingkungan Kerja di Kelompok Tani Kopi Sumber Kembang: Increasing Product Marketing Through e-Catalog Training and Increasing Work Environment Health Awareness in Sumber Kembang Coffee Farmers Group Rahma Rina Wijayanti; Oryza Ardhiarisca; Supriyadi Supriyadi; Cherry Triwidiarti; Rediyanto Putra
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 7 No 3 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v7i3.3528

Abstract

Kegiatan pengabdian kepada masyarakat dilakukan selama delapan bulan di Kelompok Tani Kopi Sumber Kembang. Tujuan dari dilaksanakannya kegiatan pengabdian adalah untuk meningkatkan pemasaran dan kesadaran kesehatan lingkungan kerja di Kelompok tani tersebut. Peningkatan pemasaran dilakukan dengan pembuatan e-katalog serta pelatihan penggunaan e-katalog. Peningkatan kesadaran kesehatan lingkungan kerja dilakukan dengan pemberian tempat cuci tangan dan tempat sampah pintar serta pelatihan cara mencuci tangan yang baik dan penggunaan tempat sampah pintar. Luaran dari kegiatan pengabdian ini yakni artikel media masaa online warta nusa, artikel pada jurnal pengabdian masyarakat J-Dinamika, video kegiatan pengabdian, dan peningkatan keterampilan dan pengetahuan mitra.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Triana Sukma Apriliani; Rahma Rina Wijayanti
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3573

Abstract

This aim of the study was to determine the effect Clarity of Budget Targets, Accounting Control, and Reporting Systems on Performance Accountability in Probolinggo District Government Agencies. This research is included in quantitative research. The data used is in the form of a questionnaire distributed to 18 SKPD in Probolinggo Regency. The data analysis technique used is multiple linear regression analysis. The results of the analysis show variables that affect the performance accountability of government agencies are Clarity of Budget Targets and Reporting Systems. Accounting Control variable has no effect on the Performance Accountability of Government Agencies.
Co-Authors Arisona Ahmad Avisenna Harkat Berlina Yudha Pratiwi Cherry Triwidiarti Dessy Putri Andini Najmi Nurul Ummah Oryza Ardhiarisca Oryza Ardiarisca Rediyanto Rediyanto Putra Rediyanto Putra Sumadi Sumadi Sumadi Supriyadi Supriyadi Triana Sukma Apriliani