Article Per Year (5 Year)
p-Index From 2019 - 2024
0.702
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Community Development ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Public and Business Accounting
Berlina Yudha Pratiwi
Politeknik Negeri Jember
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Nursing Public Health Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
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
Pendampingan Pengendalian Biaya dan Pelaporan Keuangan Pesantren di Majelis Ulumus Syar’i (MUS) Jawharul Falah Banyuwangi Sugeng Hartanto; Berlina Yudha Pratiwi; Fachmi Reza
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.v3i1.68

Abstract

Islamic boarding schools are able to break through the backwardness of society into a social order that has an established economic capital. Islamic boarding schools need financing to support their survival in order to undergo a cycle and continue to develop like other institutions. The importance of the role of financing requires a financing management strategy. The Council of Ulumus Syar'i (MUS) Jawharul Falah has a goal to be achieved, has the resources and cannot be separated from that are the costs incurred from its development activities as well as financial reports as accountability and sources of development information. The implementation of this service activity is carried out using several stages of the method, namely; field survey, discussion, training and practice. Result, 80% The analysis of financing control strategy is based on two things, namely: financing control strategy in the form of Prosocial-based Financing Control and Manpower Contribution Strategy as an effort to control costs. Financial reports are prepared manually or computerized.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Banyuwangi Tahun Anggaran 2018-2020 Hilda Rizqi Amalia; Berlina Yudha Pratiwi
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.v2i1.3197

Abstract

This study aims to analyze the financial performance of the Banyuwangi Regency Government in 2018 to 2020 using financial ratio analysis. This research design uses descriptive qualitative. The population and samples taken are the 2018-2020 Banyuwangi Regional Government Financial Reports. Data were obtained by means of documentation, and literature study. The results show that the financial performance of the Banyuwangi Regency Government in the ratio analysis of the degree of decentralization in 2018-2020 shows less. In the analysis of the ratio of regional financial dependence in 2018-2020 is very high. In the analysis of the ratio of regional financial independence in 2018-2020 it is very low. In the analysis of the effectiveness ratio of regional original income (PAD) the average 2018-2020 shows less effective. In the 2018–2020 PAD efficiency analysis, it is very efficient. In the analysis of the compatibility ratio for 2018–2020, it shows that the amount of funds owned for operating expenses is 78.84% while operating expenses is 20.06%. The analysis of the growth ratio in 2018-2020 is fluctuating.   Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Daerah Kabupaten Banyuwangi pada tahun 2018 sampai 2020 dengan menggunakan analisis rasio keuangan. Rancangan penelitian ini menggunakan deskriptif kualitatif. Populasi dan sampel yang diambil adalah Laporan Keuangan Pemerintah Daerah Kabupaten banyuwangi 2018-2020. Data diperoleh dengan cara dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Daerah Kabupaten Banyuwangi pada analisis rasio derajat desentralisasi tahun 2018–2020 menunjukkan kurang. Pada analisis rasio ketergantungan keuangan daerah tahun 2018 – 2020 sangat tinggi. Pada analisis rasio kemandirian keuangan daerah tahun 2018–2020 rendah sekali. Pada analisis rasio efektivitas pendapatan asli daerah (PAD) rata-rata tahun 2018-2020 menunjukkan kurang efektif. Pada analisis efisiensi PAD tahun 2018–2020 sangat efisien. Pada analisis rasio keserasian tahun 2018–2020 menunjukkan bahwa besar dana yang dimiliki untuk belanja operasi sebesar 78,84% sedangkan belanja operasi 20,06%. Analisis rasio pertumbuhan tahun 2018–2020 bersifat fluktuatif.
Analisis Determinan Kinerja Sistem Informasi Akuntansi pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Jember Imelda Rizky Aulia; Berlina Yudha Pratiwi
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.v2i2.3273

Abstract

This study aims to analyze the factors that influence the performance of the Accounting Information System (AIS) at the Regional Financial and Asset Management Agency of Jember Regency. This study uses a causal associative method with a quantitative approach. The population in this study were all employees who worked at BPKAD Jember Regency as many as 69 employees. The sampling technique used purposive sampling technique so that the sample in this study were 33 employees. This study uses a IBM SPSS application for analysis data. The results of data processing show that user participation in system development and personal technical skills have a significant positive effect on the performance of accounting information systems, while education and training programs and top management support have no significant positive effect on accounting information system performance.
Pandangan sebelah mata tentang diskusi Akuntansi Uang Kripto (Cryptocurrency Accounting) di Indonesia Sugeng Hartanto; Berlina Yudha Pratiwi; Arisona Ahmad
Journal of Public and Business Accounting Vol. 3 No. 1 (2022): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1291.778 KB) | DOI: 10.31328/jopba.v3i1.226

Abstract

Penelitian ini ditujukan untuk mengetahui permasalahan yang akibatkan oleh keberadaan cryptocurrency dan bagaimana cara mengatasinya. Penggunaan berbagai literatur dari jurnal sebelumnya ditambahkan sebagai kajian kritis terhadap permasalahan yang ada. Penggunaan regulasi merupakan salah satu bentuk pemecahan masalah yang muncul. Perkembangan cryptocurrency semakin cepat, dan kehadirannya diakui secara global. Hasil dari penelitian ini adalah terdapat beberapa peraturan yang mengatur tentang transaksi cryptocurrency namun masih perlu adanya pengaturan teknologi yang lebih menekankan pada keamanan penggunaannya. Keseimbangan antara regulasi dan norma dalam transaksi cryptocurrency juga sangat diperlukan untuk mendukung perkembangan cryptocurrency. Jika salah satu konteks ini hilang, pengguna cryptocurrency akan merasa tidak nyaman, pengguna akan cenderung menghindari transaksi cryptocurrency dan cryptocurrency secara bertahap akan dilupakan.
Co-Authors Arisona Ahmad Fachmi Reza Hilda Rizqi Amalia Imelda Rizky Aulia Oryza Ardhiarisca Rahma Rina Wijayanti Rediyanto Putra Sugeng Hartanto Sumadi Sumadi