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Determinan Penentu Tingkat Pemahaman Akuntansi Dalam Pembelajaran Daring Di Era Covid-19 Mahasiswa Akuntansi Universitas Muhammadiyah Jember Odi Aldiansyah; Ibna Kamelia Fiel Afroh; Retno Murwanti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.958

Abstract

This study aims to examine the independent variables of emotional intelligence, intellectual intelligence, spiritual intelligence, interest in learning and the availability of IT on the dependent variable of accounting understanding in online learning. The population in this study were students who were still active in the accounting study program until the class of 2022. While the sample used was 87 respondents. The primary data used is the results of questionnaire answers distributed via Google forms and secondary data in this study is student data obtained from the Academic Bureau of the Faculty of Economics and Business, University of Muhammadiyah Jember. Before conducting the data analysis test in this study, the validity and reliability tests were carried out first and the classical assumption test was carried out. With the results of the study, the variables of emotional intelligence, intellectual intelligence, spiritual intelligence, interest in learning and the availability of IT in Partial and Simultaneous affect the understanding of accounting in learning from students of the accounting study program at the University of Muhammadiyah Jember.
Pemanfaatan Limbah Tahu Untuk Bahan Baku Kerupuk Sebagai Upaya Peningkatan Perekonomian Masyarakat Deni Arifianto; Qurrota Ayun; Retno Murwanti
Jurnal Pengabdian Masyarakat IPTEKS Vol 7, No 1 (2021): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jpmi.v7i1.3876

Abstract

Banyak pengrajin tahu yang membuang limbah atau ampas tahu begitu saja sehingga dapat menimbulkan pencemaran lingkungan sekitar. Salah satu upaya dalam mengatasi hal tersebut adalah dengan memanfaatkan limbah tahu sebagai aneka olahan pangan yang bernilai jual tinggi. Melihat sifat ampas tahu yang memiliki kandungan gizi seperti protein, lemak dan karbohidrat yang tinggi serta murah dan mudah didapat sehingga berpotensi diolah menjadi produk pangan yang bergizi tinggi. Keterampilan membuat aneka olahan pangan dari ampas tahu dapat dikembangkan untuk meningkatkan pendapatan masyarakat. Mitra kegiatan PKM ini adalah Komunitas Basmallah di Desa Wonosari Kecamatan Puger Kab. Jember. Komunitas Basmallah merupakan perkumpulan ibu-ibu rumah tangga (PKK) yang terdiri dari 15 orang. Pada kegiatan PKM ini diusulkan tiga kegiatan utama yaitu: (1) Penyediaan Teknologi tepat guna yaitu mesin pres ampas tahu dan pemotong kerupuk serta pengemasana menggunakan hand sealer (2) Program pelatihan dan pendampingan pemanfaatan olahan produk ampas tahu, (3) penyediaan dan pendampingan model manajemen usaha yaitu manajemen keuangan yang berstandar akuntansi IKM (Industri Kecil Menengah) dan manajemen pemasaran melalui market place.
PEMANFAATAN PEPAYA DENGAN TEKNOLOGI PANGAN DAN PENGELOLAAN MANAJEMEN KEUANGAN SEBAGAI WUJUD OPTIMALISASI PEREKONOMIAN KELUARGA DI DESA SIDOMULYO Astrid Maharani; Retno Murwanti; Alivia Dewi Sandra; Hikmatus Syarifah
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 5: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.338 KB)

Abstract

It is hoped that the community service program will eventually create a public awareness to develop various kinds of processed fruit from papaya, so that it can add economic value and be useful in improving the economy of women in the Sidomulyo Village Family Welfare Empowerment Group. The method used in this Community Service activity is to use the method of counseling and discussing the benefits of papaya for health and family nutrition, technical methods of making papaya sauce and explaining how business and marketing analysis of papaya sauce becomes a competitive product. Thus, it is hoped that there will be a synergy between community service programs, university strategic plans, and local government programs by optimizing the use of papaya as a processed product of high economic value and worth.
PERLAKUAN AKUNTANSI ATAS PENGELOLAAN LIMBAH MEDIS Studi kasus pada Puskesmas Puger Kabupaten Jember Ledi Klarismawati Ledi; Norita Citra Yuliarti; Retno Murwanti
Populer: Jurnal Penelitian Mahasiswa Vol. 1 No. 4 (2022): Desember : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3027.735 KB) | DOI: 10.58192/populer.v1i4.296

Abstract

Penerapan akuntansi atas pengelolaan limbah medis pada Puskesmas Puger bertujuan untuk diketahui perlakuan akuntansi atas pengolahan limbah yang dilakukan Puskesmas Puger yang meliputi identifikasi, pengukuran, pengakuan, penyajian, dan pengungkapan. Jenis penelitian ini bersifat deskripstif komparatif, dengan data primer didapat dari narasumber, dan untuk data sekunder didapat dari media perantara. bahwa perlakuan akuntansi pada Puskesmas Puger meliputi identifikasi Puskesmas Puger masih belum terlaksanakannya identifikasi dalam biaya lingkungan sesuai dengan teori Hansen dan Mowen. Tindakan pengukuran pada Puskesmas Puger telah memenuhi syarat pada unsur-unsur pengukuran di KDPPLK. Penyajian biaya lingkungan sebaiknya dilakukan secara terpisah pada laporan keuangan, dan pengungkapan biaya lingkungan pada CALK harus tersistematis. Hal tersebut akan membantu bagi manajemen Puskesmas Puger dalam memahami secara mudah.
Detrminan Kualitasl Laporanl Keuangan Pemerintah Daerah (Studi KasuslPada BPPKAD Kabupaten Situbondo) findy Indahmanisya Pujiharjo findy; Arik Susbiyani; Retno Murwanti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.952

Abstract

The problem studied by the author is regarding the influence of human resource competence related to the preparation of financial reports, and the application of the internal control system at BPPKAD Situbondo Regency. The purpose of this study was to determine the effect of human resource competence related to the preparation of financial reports, and the application of an internal control system to the quality of financial reports at BPKAD Situbondo Regency. The data analysis technique used was a quantitative approach. Data was collected by distributing questionnaires to 50 respondents and 44 respondents from the questionnaire results were received back to be processed by selecting samples using purposive sampling. Tests carried out using validity and reliability tests. Data processing was analyzed using descriptive statistics with multiple linear regression analysis techniques using SPSS. Based on the results of the study concluded that Human Resource Competence (HR) has a significant influence on the Quality of Local Government Financial Reports (LKPD) and the Implementation of Internal Control Systems (SPI) has a significant influence on the Quality of Local Government Financial Reports (LKPD).