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All Journal JURNAL RELASI STIE MANDALA JEMBER JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Ilmiah Bisnis dan Ekonomi Asia WIDYA LAKSANA Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Jurnal Abdi Panca Marga Basic and Applied Accounting Research Journal Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat
Wiwik Fitria Ningsih
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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MODIFIKASI PEMBIAYAAN SALAM DAN IMPLIKASI PERLAKUAN AKUNTANSI SALAM Ningsih, Wiwik Fitria
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 13, No 2 (2015)
Publisher : Universitas Jember

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Abstract

Tinjauan teoritis ini bertujuan untuk membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Hasil dari tinjauan teoritis ini menunjukan bahwa masalah tidak diterapkannya akad salam diperbankan syariah diantaranya adalah; (1) Kekhawatiran pihak bank atas kecurangan atau gagal panen petani; (2) Resiko yang melekat pada akad salam cukup besar; (3) Kurangnya sosialisasi mengenai akad salam terhadap petani. Dengan adanya permasalahan tersebut, perlu adanya membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Dengan melakukan modifikasi yang diharapkan dapat mengeliminasi permasalahan yang melekat pada akad salam yaitu; (1) Mendirikan bank pertanian; (2) Memberikan sosialisasi dan edukasi kepada petani; (3) Sistem pembayaran akad salam dengan pilihan sistem tunai atau diangsur; (4) Besarnya piutang petani bukan sebagai dasar harga perolehan hasil panen Dengan beberapa solusi yang dibangun tersebut dalam memodifikasi akad salam, maka implikasi terhadap perlakuan akuntansi yaitu; Akuntansi untuk pembeli; Pengakuan piutang salam diakui pada saat modal dibayarkan kepada penjual, namun besarnya piutang bukan sebagai dasar besarnya harga beli pihak bank, tapi sebagai pembayaran uang muka. Harga perolehan ditentukan setelah diketahui hasil panen pihak petani.
Ibm USAHA BAKSO DI LINGKUNGAN GLADAK PAKEM JEMBER Ningsih, Wiwik Fitria; Maspufah, Hayatul
JURNAL WIDYA LAKSANA Vol 7, No 1 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v7i1.11870

Abstract

The goal to be achieved in this IbM program is to improve the economic capability of IbM partners by speeding up the process of improving human resources capability in the field of meatball sales of Mitra IbM. Approach method offered to solve partner problem that is by using method of PLA / Participatory Learning And Action. The PLA method is used in solving the problems of related partners in designing and running the production of meatball products to be sold, designing new media for its marketing system and also to supervise and evaluate the program of Ibm Usaha Bakso in Gladak Pakem Jember. The indicator of success of Ibm program are the increasing number of meatball products offered, bakso tripe and mushroom meatballs; The increasing of marketing media used is using banner with striking color to take the attention of consumer; And increased sales turnover.
ANALISIS RASIO KEUANGAN SEBAGAI INDIKATOR PREDIKSI KEBANGKRUTAN PADA BANK PEMBIAYAAN RAKYAT SYARIAH DI JAWA TIMUR Rachmawati, Lia; Ningsih, Wiwik Fitria
UNEJ e-Proceeding 2018: Prosiding Seminar Nasional Manajemen dan Bisnis III (SNMB3)
Publisher : UPT Penerbitan Universitas Jember

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Abstract

AbstrakFenomena kebangkrutan bank di Indonesia terlihat sejak adanya deregulasi perbankan tahun1983, dimana kompetisi antar bank baik bank pemerintah, swasta, joint venture maupun asingsemakin tinggi. Bank yang memiliki modal kecil dan terbatas, serta tidak memiliki target pasaryang jelas akan mengalami kesulitan keuangan yang akhirnya akan dilikuidasi, atau di take overoleh pemerintah. Dengan adanya likuidasi, maka tingkat kepercayaan masyarakat terhadapperbankan akan mengalami penurunan, sehingga masyarakat lebih memilih untuk berinvestasidi sektor lain. Untuk itu diperlukan deteksi lebih awal kondisi perbankan, sehingga dapatdiantisipasi apabila bank tersebut akan mengalami kebangkrutan. Tujuan dari artikel ini adalahuntuk memberikan bukti empiris rasio keuangan mempengaruhi prediksi kebangkrutan BPRSdi Jawa Timur dan untuk memberikan bukti empiris ketepatan prediksi kebangkrutan denganmenggunakan Regresi Logit. Populasi BPRS di Jawa Timur adalah berjumlah 30, denganpengambilan sample 20 BPRS. Hasil dari penelitian ini menunjukkan bahwa 22% BPRS di JawaTimur akan mengalami kebangkrutan, sedangkan 78 % tidak akan mengalami kebangkrutan,dan secara parsial rasio keuangan tidak mempengaruhi prediksi kebangkrutan BPRS di JawaTimur.Kata Kunci: Financial Distress, Kebangkrutan Bank, Rasio Keuangan, Likuidasi, TakeOver
Pengaruh Kualitas Auditor, Leverage, Harga Saham, Inflasi, Capital Expenditure Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftardi BEI Annisa Silfiana; Diana Dwi Astuti; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.379

Abstract

This study aims to determine the effect of Audit Quality, Leverage, Stock Prices, Inflation, Capital Expenditure, on earnings management as measured by discretionary accruals. In agency theory, agency problems arise because of the opportunistic behavior of the agent, namely the behavior of management to maximize their own well-being that is contrary to the principal's interests. Managers have the urge to choose and implement accounting methods that can show good performance to get bonuses and principals, the choice of methods deliberately chosen by management is known as earnings management.This type of research is an empirical study. The study was conducted on cigarette manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Data obtained through documentation, by collecting annual report data and company financial reports on the Indonesia Stock Ecchange (IDX) web. Data regarding discretionary accruals to measure earnings management, dummy to measure auditor quality, debt equity ratio to measure leverage, earnings per share to measure stock prices, inflation at certain periods to measure inflation, capex ratio to measure capital expenditure and tested using regression tests linear regression with the help of SPSS analysis.The results of this study indicate that audit quality and leverage significantly influence earnings management while the other three variables are stock price, inflation, capital expendiure, and no effect on earnings management.
Analisis Faktor-Faktor Yang Mempengaruhi Pilihan Perusaahan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Evi Vidiana; Diana Dwi Astuti; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.406

Abstract

The principle of accounting conservatism is still considered a controversial principle on the one hand accounting conservatism is considered as an obstacle that will affect the accounting conservatism as the dependent variable, then managerial ownership quality of financial statements, on the other hand accounting conservatism is useful to avoid managers' opportunistic behavior with regard to contracts used by financial statements as contract media. used in this research is, public ownership, debt governance, grow opportunities and capital intensity are used as factors that can influence conservatism as well as being an independent variable. The sample of this research is manufacturing companies listed on the Indonesian stock exchange (IDX). Samples are selected using the purposive sampling method. The number of companies taken as samples are 5 companies from 14 companies in 2014-2018. The results of research from research this is that from the five variables namely managerial ownership, public ownership, debt covenant, growth opportunities and capital intensity, there are three variables that have a significant influence on accounting conservatism.
Analisis Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Pada Bank Swasta Devisa Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019 Wiwin Indah Sari; Haifah Haifah; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.513

Abstract

This study aims to analyze the effect of good corporate governance and profitability on firm value in National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Good corporate governance variable is proxied by the board of commissioners, board of directors, and audit committee, while profitability is proxied by net profit margin (NPM). The research sample was selected based on purposive sampling technique, so as to obtain a sample of 14 national foreign exchange private banks. The analytical method used is multiple regression analysi­s. The results showed that partially the board of commissioners, board of directors, audit committee, and profitability had no significant effect on firm value. Simultaneously, all the independent variables, namely the board of commissioners, the board of directors, the audit committee, and profitability have a significant effect on firm value.
Factors That Affecting Income Persistency With Accrual Reliability As Intervening Variables Of Industrial Companies That Listed On Stock Exchange Of Thailand Diana Dwi Astuti; Wiwik Fitrianingsih; Siti Maimunah
ABM : International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.387

Abstract

This study aims to analyze the factors that affect earnings persistence with accrual reliability as an intervening variable at industrial companies that listed on the Stock Exchange Thailand in 2015-2019. The data that used in this research is secondary data. The research method that reseacher used is path analysis with SPSS version 24. Based on data analysis, the conclusion of this study are there is no significant effect of the independent variables (sales volatility, cash flow volatility, good corporate governance, debt level and company size) on accrual reliability. While the independent variable that affects earnings persistence are sales volatility and company size. The results of the path analysis are the accrual reliability variable can be used as an intervening variable of cash flow volatility, good corporate governance, and debt level on earnings persistence. While sales volatility and company size, accrual realibility can not used as intervening variable to earning persistence. Keywords: Sales Volatility, Cash Flow Volatility, Good Corporate Governance, debt level, company size. Earning persistence
The Influence of Differences in Income Tax Rules on Income Tax Growth in the Private Tax Taxes and Acceptance of Tax Income in the Office of Jember Pratama Tax Service Mrenda Ayu Setyowati; Muhaimin Dimyati; Wiwik Fitrianingsih
ABM : International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.390

Abstract

The purpose of this study was to determine the different effects of changes in Non-Taxable Income (PTKP) regulations on the growth rate of the number of Individual Taxpayers (WPOP) and income tax article 21 (PPh 21) in the Jember KPP. The data used in this study are secondary data collected from KPP Pratama Jember period 2008-2018. Data processing methods using Descriptive Statistics, Analysis Of Variance (ANOVA) and Multivariate Analysis Of Variance (MANOVA) with SPSS analysis tool version 20. The results of the study show that there are different effects of changes in Non-Taxable Income (PTKP) significantly impacting the growth rate Personal Taxpayers (WPOP) because the rate of growth is increasing and the level of income tax article 21 (PPh 21) because the amount of revenue is increasing. Keywords: PTKP, WPOP, Income Tax 21.
THE EFFECT OF TAXPAYER AWARENESS, TAX OFFICER SERVICES AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN TAXPAYER SERVICE OFFICES PRATAMA JEMBER Fendi Chandra Setiawan; Karim Budiono; Wiwik Fitria Ningsih
ABM : International Journal of Administration, Business and Management Vol 3 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v3i1.539

Abstract

This study aims to determine the effect of taxpayer awareness, tax officer services and tax sanctions on tax compliance of free workers in the Jember Pratama tax service office. The data used in this study are primary data collected by survey method using questionnaire media. The data processing method uses multiple regression analysis methods with the help of the SPSS 18 analysis program. The results of hypothesis testing show that taxpayer awareness, tax officer services and tax sanctions have a positive and significant effect on individual taxpayer compliance with independent workers. Keywords: Taxpayers, Taxpayer Compliance, Taxpayer Awareness, Tax Officer Services, Tax Sanctions, Self-employment, Individual Taxpayers
ANALISIS RISIKO PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DAN PENGEMBALIAN PEMBIAYAAN NASABAH PADA BPRS BUMI RINJANI PROBOLINGGO periode tahun 2011-2016 Wiwik Fitria Ningsih
RELASI : JURNAL EKONOMI Vol 13 No 2 (2017)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v13i2.114

Abstract

This study aims to determine the relationship of Musyarakah financing risk to profitability and the risk relationship of Musyarakah financing to the rate of return of financing at BPRS Bumi Rinjani Probolinggo in 2011-2016. Data collection use documentation method. The data are annual financial report 2011-2016. Based on the data analysis, it is known that in 2013, 2015 and 2016 NPF Musyarakah increased and ROA decreased, so it can be interpreted that if problematic financing at BPRS Bumi Rinjani Probolinggo high it will reduce the profit. But by 2014 when NPF declines, ROA declines. This means that the NPF condition in a period does not directly give a decrease in profit in the same period. In 2015 and 2016 there is an increase in Musyarakah NPF, so it is concluded that the quality of BPRS Financing is getting worse. Similarly, the rate of return of musyarakah financing that occurred at the BPRS Bumi Rinjani Probolinggo decreased, which means the returns obtained from a fund or capital invested in an investment decreased.
Co-Authors Ade Permana, Angga Aditya Hermawan Agustin Hari Prastyowati Angelica Stefanny Ahliawan Annisa Silfiana Ari Fitria Menlania Sari Dedy Trisetiawan Diana Dwi Astuti Eka Nur Laily Evi Vidiana Fendi Chandra Setiawan Haifah Haifah Haifah Haifah Hamzah Fansuri Hayatul Maspufah Jonathan Alexander Karim Budiono Lia Rachmawati Mainatul Ilmi Maria Stefania WaroBheri Maspufah, Hayatul Mrenda Ayu Setyowati Muhaimin Dimyati Muhammad Angga Yusuf Muhammad Muhibudin Nely Supeni Nurshadrina Kartika Sari Putri Oktaviana Rachmawati, Lia Ratih Rachmawati Reza Nurhalili Riza Andriyan Shidiq Siskasetya Wulandari Siti Maimunah Suwignyo Widagdo, Suwignyo Vivy Kurniawati Dewi Wiwin Indah Sari Yani Dahliani Yuniorita Indah Handayani