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All Journal Wahana Riset Akuntansi e-Journal Ekonomi Bisnis dan Akuntansi Among Makarti Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Moneter : Jurnal Akuntansi dan Keuangan SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Global Financial Accounting Journal Management and Accounting Expose Jurnal Abdimas Sangkabira ACE : Accounting Research Journal Jurnal Manajemen Stratejik dan Simulasi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Aktiva: Journal Of Accountancy and Management Jurnal Akuntansi, Perpajakan dan Auditing
Oktaviani Ari Wardhaningrum
Fakultas Ekonomi Dan Bisnis, Universitas Jember
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences Other

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Overview Implementasi Accrual-Based Budgeting pada Entitas Pemerintahan: Studi Literatur Wardhaningrum, Oktaviani Ari; Putra, Hendrawan Santosa; ., Andriana
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.654 KB)

Abstract

Government as an organizer for public fund is required to provide public accountability to public. At first the development of public accountability is characterized by the emergence of the New Public Management. Some of the changes have been made ​​including changes in accounting basis that was originally a cash-based accounting turned into accrual-based accounting. In a further development, the accrual basis began to be used as a basis for budgeting that is usually referred to accrual-based budgeting. Based on the review of previous research, it can be concluded that there is still a debate about which is the best basis for implementing in government, especially as a basis for decision making. Is the same basis between the accounting and the budget or whether different basis at its best. The purpose of this study is to see how the implementation of accrual-based budgeting in some countries, the difference between accrual-based budgeting and cash-based budgeting, advantages and disadvantages of accrual-based budgeting, what kind of decisions that can be taken by using accrual-based budgeting in government entities, and how accrual-based budgeting can be implemented in Indonesian government entities. This research was conducted using qualitative research methods with library research technique. The results showed there were countries that implementing accrual-based accounting in conjunction with accrual-based budgeting, which is New Zealand, Australia, and the United Kingdom, and also some countries which do not implement accrual-based budgeting, among which USA, the Netherlands, and Indonesia.
PERANCANGAN KALKULASI BIAYA PRODUKSI DI USAHA CIPTA MANDIRI Prakoso, Aryo; Wardhaningrum, Oktaviani Ari
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol 2 No 1 (2019): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/syukur_vol2/is1pp47-61

Abstract

Kesilir Village, Wuluhan District, Jember Regency is one of the villages that is expected to have village independence. The main program for developing cooperation between Universitas Jember and local villages through thematic KKN programs is the development of tourism villages and prosperous entrepreneurs. One of the independent businesses in this village is Usaha Cipta Mandiri, a home industry that is engaged in furniture manufacturing. The products produced are heterogeneous and can be tailored to the needs of consumers. The products produced are furniture, chairs, tables, cabinets, door leaves, shutters and so on. Usaha Cipta Mandiri serves consumers from around the city in the Besuki Residency. Even though the entrepreneur has the tagline What You Order We Do, in accordance with the wishes of the client, this business still has a fundamental weakness in its business, namely a cost management system that is not measured and recorded. Solutions offered by the above problems, through the collaboration of the University of Jember service team and the involvement of students with Cipta Usaha Mandiri partners, by designing accounting records in a simple way using Microsoft Excel program. The target of this activity is accounting software manufacturing with Microsoft Excel platform. Keywords: independence, production costs, manufacturing accounting
Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia Winarno, Wahyu Agus; Kustono, Alwan Sri; Effendi, Rochman; Mas’ud, Imam; Wardhaningrum, Oktaviani Ari
AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions to estimate the model with various proxies for tax avoidance. The results show that the companies with higher CSR investment have lower tax avoidance behavior in various proxies. In other words, companies with higher social responsibility performance will make lower tax savings. Furthermore, companies with state equity ownership have a lower relationship between CSR spending activities and tax avoidance than nonSEO companies. This research has several implications: First, this study uses total CSR expenditure as a proxy for CSR investment.Further research can create categories based on the type or dimension of CSR. Second, the research sample for state equity ownership is very small, and the next research can use a paired sample. This paper highlights the implication of CSR investment on taxation in Indonesia, and its findings have implications for regulators. Regulators can encourage the company's CSR activities, but the impact of these activities may differ depending on each company's motives, especially tax avoidance.
Overview Implementasi Accrual-Based Budgeting pada Entitas Pemerintahan: Studi Literatur Oktaviani Ari Wardhaningrum; Hendrawan Santosa Putra; Andriana .
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.v1i1.571

Abstract

Government as an organizer for public fund is required to provide public accountability to public. At first the development of public accountability is characterized by the emergence of the New Public Management. Some of the changes have been made ​​including changes in accounting basis that was originally a cash-based accounting turned into accrual-based accounting. In a further development, the accrual basis began to be used as a basis for budgeting that is usually referred to accrual-based budgeting. Based on the review of previous research, it can be concluded that there is still a debate about which is the best basis for implementing in government, especially as a basis for decision making. Is the same basis between the accounting and the budget or whether different basis at its best. The purpose of this study is to see how the implementation of accrual-based budgeting in some countries, the difference between accrual-based budgeting and cash-based budgeting, advantages and disadvantages of accrual-based budgeting, what kind of decisions that can be taken by using accrual-based budgeting in government entities, and how accrual-based budgeting can be implemented in Indonesian government entities. This research was conducted using qualitative research methods with library research technique. The results showed there were countries that implementing accrual-based accounting in conjunction with accrual-based budgeting, which is New Zealand, Australia, and the United Kingdom, and also some countries which do not implement accrual-based budgeting, among which USA, the Netherlands, and Indonesia.
PANDEMI COVID-19: LEBIH BAIK MENAMBAH UTANG ATAU EKUITAS? Bayu Aprillianto; Oktaviani Ari Wardhaningrum
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i1.26420

Abstract

ABSTRACTCovid-19 Pandemic has caused massive changes. Lockdown policy set by the government to suppress the rate of transmission of the virus has had huge impact on the economy. Many companies must suffer losses, even have to declare bankruptcy. Operational activities had been limited that caused the company no longer being able to rely on internal funding to finance its business. The company is faced with a choice of external funding decisions, that is increasing debt (on liability side) or issue shares (on the equity side). This study aims to examine the effect of capital structure during the pandemic on financial performance. This research conducted on 121 companies from consumer non-cyclicals, transportation & logistic, and banking sector listed on Indonesia Stock Exchange. The results show that during the pandemic companies tend to prefer to increase debt than equity. Further testing shows that the companies with dominant debt capital structure have positive effect on financial performance. Meanwhile, the companies with a dominant equity capital structure have no significant effect.Keywords: debt, equity, financial performance, pandemicABSTRAKPandemi Covid-19 menyebabkan perubahan yang sangat masif. Kebijakan lockdown yang dilakukan oleh pemerintah untuk menekan laju penularan virus memberikan dampak yang sangat besar bagi perekonomian. Banyak perusahaan yang harus mengalami kerugian, bahkan harus mengumumkan kebangkrutan. Kegiatan operasional perusahaan yang terbatas mengakibatkan perusahaan tidak lagi dapat mengandalkan pendanaan internal untuk membiayai usahanya. Perusahaan dihadapkan pilihan keputusan pendanaan eksternal, yaitu menambah utang (di sisi liabilitas) atau menerbitkan saham (di sisi ekuitas). Penelitian ini bertujuan untuk menguji pengaruh struktur modal di masa pandemi terhadap kinerja keuangan. Pengujian dilakukan ke 121 perusahaan dari perusahaan sektor barang konsumen non-primer, transport dan logistik, dan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa di masa pandemi, perusahaan cenderung lebih memilih menambah utang dibandingkan ekuitas. Pengujian lebih lanjut menunjukkan bahwa sampel perusahaan dengan struktur modal dominan utang menunjukkan hasil berpengaruh positif pada kinerja keuangan. Sedangkan pada sampel perusahaan dengan struktur modal dominan ekuitas menunjukkan hasil tidak signifikan.Kata kunci: ekuitas, kinerja keuangan, pandemi, utang
Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia Wahyu Agus Winarno; Alwan Sri Kustono; Rochman Effendi; Imam Mas'ud; Oktaviani Ari Wardhaningrum
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p69-82

Abstract

This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions to estimate the model with various proxies for tax avoidance. The results show that the companies with higher CSR investment have lower tax avoidance behavior in various proxies. In other words, companies with higher social responsibility performance will make lower tax savings. Furthermore, companies with state equity ownership have a lower relationship between CSR spending activities and tax avoidance than nonSEO companies. This research has several implications: First, this study uses total CSR expenditure as a proxy for CSR investment. Further research can create categories based on the type or dimension of CSR. Second, the research sample for state equity ownership is very small, and the next research can use a paired sample. This paper highlights the implication of CSR investment on taxation in Indonesia, and its findings have implications for regulators. Regulators can encourage the company's CSR activities, but the impact of these activities may differ depending on each company's motives, especially tax avoidance.
PERANCANGAN KALKULASI BIAYA PRODUKSI DI USAHA CIPTA MANDIRI Aryo Prakoso; Oktaviani Ari Wardhaningrum
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol. 2 No. 1 (2019): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1917.394 KB) | DOI: 10.22236/syukur_vol2/is1pp47-61

Abstract

Desa Kesilir Kecamatan Wuluhan Kabupaten Jember merupakan salah satu desa yang diharapkan memiliki kemandirian desa. Program utama pengembangan kerjasama Universitas Jember dengan desa setempat melalui program KKN tematik adalah pengembangan desa wisata dan wirausaha sejahtera. Salah satu usaha mandiri di desa ini adalah Usaha Cipta Mandiri, merupakan industri rumah tangga yang bergerak dalam bidang manufaktur permebelan. Produk yang dihasilkan bersifat heterogen dan dapat disesuaikan dengan kebutuhan konsumen. Produk yang dihasilkan berupa mebel yaitu kursi, meja, lemari, daun pintu, daun jendela dan lain sebagainya. Usaha Cipta Mandiri melayani konsumen dari masyarakat sekitar sampai beberapa kota di Karesidenan Besuki. Walaupun pengusaha dengan tagline Apa Yang Anda Pesan Kami Kerjakan, sesuai dengan keinginan klien, usaha ini masih memiliki kelemahan mendasar dalam usahanya, yaitu sistem manajemen perhitungan biaya yang tidak terukur dan tercatat. Solusi yang ditawarkan permasalahan di atas, melalui kerjasama tim pengabdian Universitas Jember beserta keterlibatan mahasiswa dengan mitra Cipta Usaha Mandiri, dengan perancangan pencatatan akuntansi secara sederhana menggunakan program microsoft excel Adapun target luaran dari kegiatan ini adalah software akuntansi manufaktur dengan platform microsoft excel Kata kunci: kemandirian, biaya produksi,akuntansi manufaktur
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
PENERAPAN BENCHMARKING DAN TARGET COSTING SEBAGAI DASAR INOVASI PRODUK ROTI SEHAT PADA BISNIS START-UP Eza Gusti Anugerah; Oktaviani Ari Wardhaningrum; Ruli Bahyu Antika
ABDIMAS UNWAHAS Vol 7, No 1 (2022)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v7i1.6553

Abstract

Desa Koncer Kidul terletak di bagian selatan dari kantor pemerintahan Kabupaten Bondowoso. Masyarakat di desa ini memiliki antusias yang tinggi terhadap kewirausahaan, hal ini ditunjukkan oleh antusiasme masyarakat desa mengikuti pelatihan, salah satunya tata boga. Masyarakat Desa Koncer Kidul tersebut hanya memiliki kemampuan dan keahlian dalam membuat produk tetapi mereka tidak memiliki pengetahuan terkait strategi bisnis usaha baru (start-up). Keinginan yang tinggi dalam berbisnis atau memiliki usaha sendiri ini harus didukung dengan optimal melalui pendampingan terkait strategi dan perhitungan biaya bisnis. Tim pengabdian Universitas Jember melihat hal ini sebagai peluang untuk membantu masyarakat Desa Koncer Kidul dalam mengatasi permasalahan tersebut. Dengan ilmu dan keahlian yang dimiliki oleh tim beserta keterlibatan mahasiswa menawarkan solusi atas permasalahan di atas dengan melakukan pendampingan dan pembinaan terkait benchmarking, analisis target costing, dan analisis komposisi gizi. Melalui pendampingan ini, masyarakat Desa Koncer Kidul dapat memulai bisnis baru dengan produk yang mengutamakan kualitas dan kesehatan. Lebih lanjut, luaran dari pengabdian ini yang berkontribusi untuk akademis adalah software siap pakai terkait analisis target costing dan komposisi gizi.Kata kunci: benchmarking, roti sehat, start-up, target-costing
Desain Balanced Scorecard Untuk Mencapai Target Strategis PDAM Hulu Sungai Utara, Kalimantan Selatan Clara Rasida; Hendrawan Santosa Putra; Oktaviani Ari Wardhaningrum
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 2 No 2 (2021): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.747 KB) | DOI: 10.25077/mssb.2.2.40-54.2021

Abstract

A company needs to measure its financial and non-financial aspects to prove its proper performance. Balanced Scorecard is one of the tools to measure performance both in financial and non-financial. This study aims to implement Balanced Scorecard design that is in line with the vision and strategy of PDAM Hulu Sungai Utara to achieve the desired performance targets. This is descriptive qualitative research. The data collection methods used were interview, documentation, and observation methods. The type of data used is both primary data in the form of interviews, and secondary data in the form of financial reports and other data attachments. The data analysis method in this study begins by presenting an overview of the next PDAM HSU, classifying the strategic plans that are applied, explaining the causal relationship between strategic plans, determining indicators and targets in each perspective, and describing the Balanced Scorecard design. The results of this study are the measurements in accordance with strategic objectives in each perspective according to the Balanced Scorecard concept. It is expected to make PDAM HSU easier for achieving its strategic goals.
Co-Authors Aisa Tri Agustini Alifiono, Dhery Shabrian Kurnia Alwan Sri Kustono Andhika Andhika, Andhika Andriana . Andriana Andriana Anggreda Ratih Swastika Devi Aryo Prakoso Bayu Aprillianto Bunga Maharani Chindy Wulandari Clara Rasida Dewi Ayu Puspita Eza Gusti Anugerah Fatmasari, Yuli Fernando Alvin Yulio Hendrawan Santosa Putra Ima Reza Viola Imam Mas'ud Imam Mas'ud Indri Safitri, Indri Iqbal Driantama Irwani, Fransiska Mareta Kartika Kartika Khafid Fitriyanto Albahrudin Kisani Daniyah Ulfa Mas’ud, Imam Merryana Stephanie Hidayat Nanik Kustianingsih Novila Fatmawati Nur Hisamuddin Octora, Devy Ira Bayu Puspita, Dewi Ayu Rochman Effendi Ruli Bahyu Antika Sabilillah, Maria Satrio, Rofid Adi Septarina Prita Dania Sofianti Supraptina, Lilis Tika Wahyu Agus Winarno