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All Journal e-Journal Ekonomi Bisnis dan Akuntansi JURNAL AKUNTANSI UNIVERSITAS JEMBER JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI ACE : Accounting Research Journal VALUE: Journal of Business Studies
Andriana Andriana
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Desain Sistem Informasi Akuntansi Berbasis Komputer untuk Penyusunan Laporan Keuangan Menggunakan Microsoft Access 2010 Surya Sukmawan Sinatriyo; A. Andriana; K. Kartika
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11080

Abstract

This study aims to design a computer-based accounting information system for the preparation of financial statements using Microsoft Access 2010 on the small medium companythat provide network, cctv installation services and also trading computer components namely CV. Satria Computindo. This research used descriptive qualtitative. Methods of data collection is done by interview and documentation, and testing the validity of data used in the form of source triangulation, time triangulation, and membercheck. Accounting system used were selling, cash receiveing and cash disburshment and sallary and payroll accounting system. Design of computer-based accounting information systems to support the preparation of financial statements using Rapid Application Development (RAD) techniques that develop the system in a short period of time using prototyping. Applications used for system development is using Microsoft Access which includes table design, creation of relations between tables, query design, form design, and report design. This study is expected to reduce the occurrence of recording errors caused by human factors, accelerate the acquisition of financial information for the leadership and accelerate the real time acquisition of stock information. Keywords: Accounting Information System, Financial Statements, Microsoft Access 2010, Prototyping, Rapid Application Development – RAD.
Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ) Dewi Yibta Nariasih; Taufik Kurrohman; Andriana Andriana
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.v4i1.4553

Abstract

This research aims to know the financial statements have been drawn up by the institutions of the mosque especially XYZmosque for later comparison with the PSAK Number 45 and PSAK Number 109 and solved into the financial statements basedon the combination of PSAK Number 45 and PSAK Number 109. The Type of this research is a qualitative descriptive by usingprimary and secondary data collected by using the techniques of observation, interviews, and documentation. In this researchthe author did data analysis by collecting, reduction, and serves data to be drawn a conclusion. The validity of data waschecked using the triangulation method. The results of this research are the financial statements have been prepared by XYZmosque are still not in accordance with the PSAK Number 45 and or PSAK Number 109. Financial report compiled by XYZmosque still in the form of a simple cash book. The combination is done by compiling financial position reports and activityreports based on PSAK Number 45 in which account assets neto was changed to fund balance, asset-run changes report basedon PSAK Number 109, and the cash flow statement and the notes of financial statements based on PSAK Number 45.
Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Umum Daerah Genteng Shella Iko Sita; Andriana Andriana; Ririn Irmadariyani
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.v4i1.4570

Abstract

Purpose of this research for to To know about suitability of management fixed assets at RSUD Genteng with GovernmentAccounting Standard 07 about accounting of fixed assets and Government Accounting Standard 08 about construction inprocess. This research is located in the RSUD Genteng. Collect the data through interview with respondent is chief ofaccounting division RSUD Genteng. Data analysis was performed with a model Miles and Huberman. The result of thisresearch indicate that there is mistake of depreciation expense in the presentation, It is not disclosure yet about base marking offixed assets, it does not deside yet capitalization policy of maintenance expense, There is fixed assets which the book value lessthen minimum value of capitalization in the list of fixed assets. Classification, measurement, depreciation, and disposal of fixedassets has appropriate with government accounting standart 07 and 08.
MENGULIK SISI KETERLAMBATAN PENYERAPAN ANGGARAN Ika Anisa Putri; Andriana Andriana; Kartika Kartika; Indah Purnamawati; Alfi Arif
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.v19i2.28080

Abstract

ABSTRACTThis research aims to examine and investigate in depth about the causes of the absorption of delays that occur in the Central University of Jember University. This research begins with the uneasiness of the phenomenon that occurs in the Central UKM University of Jember will be a delay in the absorption of the budget. This problem certainly has an impact on funds used temporarily to meet pre-event needs. Even more so if the funds needed are large. In addition, this delay in budget absorption also results in suboptimal activities carried out and has an impact on the University of Jember, specifically related to one of the principles of GUG (Good University Governance), namely the principle of responsibility which indicates the extent to which the process of providing public services carried out by Jember University, is it already in accordance with administrative and organizational requirements that are true and in accordance with statutory regulations. This research is qualitative research using ethnomethodology study methods. The results showed that the cause of the delay in budget absorption was due to the delay in the submission of TOR, unpreparedness in the implementation of SIMAWA, the existence of a long bureaucratic process plus a clash of busyness from the approval party, delay in SPJ collection, accumulation of activity programs at the end of the year, and the number of activity programs proposed by Central UKM of Jember University.Keywords: Public Sector Accounting, Budget Absorption, Good University Governance (GUG) ABSTRAKPenelitian ini bertujuan untuk menelaah dan menelisik secara mendalam tentang penyebab keterlambatan penyerapan yang terjadi pada UKM Pusat Universitas Jember. Penelitian ini berawal dari adanya keresahan fenomena yang terjadi pada UKM Pusat Universitas Jember akan keterlambatan dalam penyerapan anggaran. Adanya permasalahan ini tentu saja berdampak pada dana-dana yang digunakan sementara untuk memenuhi kebutuhan pra acara. Terlebih lagi jika dana yang dibutuhkan dalam nominal yang besar. Selain itu keterlambatan penyerapan anggaran ini juga mengakibatkan tidak optimalnya kegiatan yang dilaksanakan serta berdampak pada Universitas Jember, khsusunya terkait dengan salah satu prinsip GUG (Good University Goververnance) yaitu prinsip responsibilitas yang menunjukkan sejauh mana proses pemberian pelayanan publik yang dilakukan oleh Universitas Jember, apakah sudah sesuai dengan ketentuan-ketentuan administrasi dan organisasi yang benar dan sesuai dengan peraturan perundang-undangan. Penelitian ini merupakan penelitian kualitatif menggunakan metode studi etnometodologi. Hasil penelitian menunjukkan bahwa penyebab keterlambatan penyerapan anggaran dikarenakan keterlambatan dalam pengajuan TOR, ketidaksiapan dalam penerapan SIMAWA, adanya proses birokrasi yang panjang ditambah benturan kesibukan dari pihak approval, keterlambatan pengumpulan SPJ, penumpukan program kegiatan di akhir tahun, dan banyaknya program kegiatan yang diusulkan oleh UKM Pusat Universitas Jember.Kata kunci: Akuntansi Sektor Publik, Penyerapan Anggaran, Good University Governance (GUG)
DETEKSI KECURANGAN (FRAUD) DI SEKTOR PEMERINTAH Taufik Kurrohman; Ekaning Pratiwi; Andriana Andriana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.249 KB) | DOI: 10.30871/jama.v1i2.497

Abstract

This study aims to explore the perceptions of employees in government agencies regarding the effect of the effectiveness of internal control systems, compensation satisfaction, organizational culture, unethical behavior, leadership style, and law enforcement against fraud in the government sector. This study included a quantitive research with survey method. The data used is primary data collected through questionaires. The research sample of 223 employees a number of government agencies in Jember. The resu lts of this study indicate that there is a negative influence between the effectiveness of the internal control system to fraud in government sector, there is a negative effect between satisfaction and compensation to fraud in the government sector, there are no negative effects between the culture of the organization to fraud in the government sector, there are positive influence between behavior ethical against fraud in the government sector, there is a negative influence of leadership style to fraud in the government sector,there are no negative effects of enforcement against fraud in the government sector. Keywords: Perceptions of Employees, Fraud, Government Sector
FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH DI PROVINSI JAWA TIMUR Nanik Kustianingsih; Andriana Andriana; Oktaviani Ari Wardhaningrum
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.372

Abstract

Penelitian ini bertujuan untuk menguji secara empiris terjadinya fenomena flypaper effect pada pendapatan asli daerah dan dana alokasi umum terhadap belanja daerah di Provinsi Jawa Timur. Flypaper effect dapat terjadi jika suatu daerah memiliki pendapatan asli daerah yang rendah, sehingga pemerintah daerah tersebut memiliki ketergantungan terhadap dana transfer dari pusat. Ketergantungan dana transfer dari pusat menjadi hal yang menarik di tengah penerapan otonomi daerah yang semakin mapan. Penelitian ini menganalisis 37 kabupaten/kota dari total 38 kabupaten/kota di Provinsi Jawa Timur, satu kabupaten/kota dikeluarkan dari sampel penelitian karena data yang tidak tersedia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan teknik analisis analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pendapatan daerah dan dana alokasi umum berpengaruh terhadap belanja daerah di Provinsi Jawa Timur. Pengujian lebih lanjut menunjukkan terjadinya fenomena flypaper effect di Provinsi Jawa Timur.Kata kunci: Belanja Daerah, Dana Alokasi Umum, Flypaper Effect, Pendapatan Asli Daerah
Transparansi dan Akuntabilitas Dalam Pengelolaan Keuangan Rumah Sakit Daerah Kalisat Di Masa Pandemi Covid-19 Merryana Stephanie Hidayat; Oktaviani Ari Wardhaningrum; Andriana Andriana
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 5, No 2: Desember 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v5i2.2630

Abstract

The purpose of this research is to analyze how accountability and transparency of financial management at the Kalisat Regional Hospital, East Java during the pandemic of Covid 19. This study used a qualitative approach with a case study method. For purpose collecting the data, we used several techniques such as observation, interviews, and documentation. The implementation of accountability and transparency in financial management during the covid-19 pandemic is in accordance with Government Regulation of the Republic of Indonesia Number 23 of 2005 as last amended by Government Regulation of the Republic of Indonesia Number 74 of 2012. However, the disclosure of financial reports and hospital performance reports has not been freely accessible to the public, so that transparency or disclosing information to the public has not yet been implemented properly.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rofi Nur Ariffadia; Andriana Andriana; Kartika Kartika; Hendrawan Santosa Putra; Alfi Arif; Theresia Susetyarsi; Taufik Kurrohman
VALUE: Journal of Business Studies Vol 2 No 1 (2023): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/value.v2i1.39925

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, sistem pengendalian internal, sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan sampel pegawai dinas dan badan bagian akuntansi dan keuangan (bendahara) Kabupaten Jember. Berdasarkan hasil pengolahan data menggunakan metode analisis regresi linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, sistem pengendalian internal, berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, sedangkan untuk sistem akuntansi keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH (Studi Empiris pada SKPD Kota Probolinggo Provinsi Jawa Timur) Ima Reza Viola; Andriana Andriana; Oktaviani Ari Wardhaningrum
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.191

Abstract

Penelitian ini bertujuan untuk mengkaji kejelasan sasaran anggaran, pengendalian internal dan kualitas sumber daya manusia terhadap akuntabilitas kinerja instansi pemerintah daerah di Kota Probolinggo. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Populasinya adalah 18 SKPD di Kota Probolinggo. Kami menggunakan teknik purposive sampling dengan beberapa kriteria yang diterapkan, sehingga sampel yang kami gunakan adalah 100 responden. Hasil uji statistik menunjukkan bahwa kejelasan sasaran anggaran dan kualitas sumber daya manusia berpengaruh signifikan terhadap akuntabilitas kinerja pemerintah, namun variabel pengendalian intern tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah pada satuan kerja pemerintah Kota Probolinggo.
Pengaruh Rasio Keuangan Dalam Memprediksi Financial Distress Di Provinsi Jawa Timur Novila Fatmawati; Andriana Andriana; Oktaviani Ari Wardhaningrum
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT The purpose of this study is to examine and analyze the effect of financial ratios ability to predict financial distress in East Java. Financial distress in this study is defined as the inability of local governments to provide public services based on established service standards. This study used secondary data consisting of Laporan Realisasi APBD and Neraca of districts and cities in East Java Province in 2017-2020 and population data obtained from DJPK Kemenkeu and BPS. The method that used in this study is binary logistic regression. Based on the purposive sampling methode, the number of samples is 38 observational data. The dependent variable in this study is financial distress and the independent variables are financial independence, the degree of decentralization, solvency, financial performance, financial position, efficiency, and complexities of government. The results showed that the prediction of financial distress in districts and cities in East Java is influenced by only the complexity of government. Meanwhile, the other variables do not effected financial distress prediction.Keywords: complexities of government, efficiency, financial distress, financial independence, financial performance ABSTRAK Tujuan penelitian ini yaitu untuk menguji dan menganalisis mengenai pengaruh kemampuan rasio keuangan dalam memprediksi financial distress di Jawa Timur. Financial distress dalam penelitian ini diartikan sebagai ketidakmampuan pemerintah daerah dalam memberikan pelayanan publik berdasarkan standar layanan yang telah ditetapkan. Penelitian ini menggunakan data sekunder berupa Laporan Realisasi APBD dan Neraca Pemerintah Kabupaten dan Kota di Jawa Timur tahun 2017-2020 dan data jumlah penduduk yang diperoleh dari DJPK Kemenkeu dan BPS. Metode yang digunakan dalam penelitian ini adalah regresi logistik biner. Pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling, sehingga jumlah sampel yang dihasilkan sebanyak 38 data obeservasi. Adapun variabel dependen dalam penelitian ini yaitu financial distress dan variabel independennya yaitu kemandirian keuangan, derajat desentralisasi, solvabilitas, kinerja keuangan, posisi keuangan, efisiensi, dan kompleksitas pemerintah. Hasil penelitian menunjukkan bahwa prediksi financial distress pada kabupaten dan kota di Provinsi Jawa Timur hanya dipengaruhi oleh kompleksitas pemerintah. Sedangkan untuk variabel yang lain tidak memengaruhi prediksi financial distress.Kata kunci: efisiensi, financial distress, kemandirian keuangan, kinerja keuangan, kompleksitas pemerintah
Co-Authors Alfi Arif Dewi Yibta Nariasih Ekaning Pratiwi Hendrawan Santosa Putra Ika Anisa Putri Ima Reza Viola Indah Purnamawati Kartika Kartika Kartika Kartika Merryana Stephanie Hidayat Nanik Kustianingsih Novila Fatmawati Oktaviani Ari Wardhaningrum Ririn Irmadariyani Rofi Nur Ariffadia Shella Iko Sita Surya Sukmawan Sinatriyo Taufik Kurrohman Taufik Kurrohman Theresia Susetyarsi