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Arisona Ahmad
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asersi@polije.ac.id
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Gedung A3 Program Studi Akuntansi Sektor Publik Jurusan Manajemen Agribisnis, Politeknik Negeri Jember Jl. Mastrip PO BOX 164 Jember, Jawa Timur 68101, Indonesia
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INDONESIA
ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Published by Politeknik Negeri Jember
ISSN : -     EISSN : 2807243X     DOI : https://doi.org/10.25047/asersi
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The focus and scope of the ASERSI Journal in the following areas : Financial Accounting (capital markets, taxes, and auditing); Public Sector Accounting; Management Accounting (cost accounting and management information systems); Financial Management & Marketing Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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Perencanaan Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember) Putri Izatul Azwa Amalia; Endro Sugiartono
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to explain the financial management planning of Tembokrejo Village, as well as analyze its suitability then provide an overview of the flowchart of village financial management planning according to Permendagri Number 20 of 2018. This research is a type of qualitative research with a case study approach using primary data and data. secondary data collection procedures, namely observation, interviews, and documentation. And the data analysis technique is a comparative analysis which tests the validity of the data using the triangulation technique. Then the activities in data analysis are data reduction, data presentation, and drawing conclusions and verification. The results of this study indicate that the financial management plan of Tembokrejo Village is in accordance with the village financial management plan according to Permendagri Number 20 of 2018, due to the presence of village assistants who help in the process of preparing village financial management planning. Therefore, a flowchart was designed, which could be used as a guide to assist village officials in the process of preparing village financial management plans independently. Keywords: Village Financial Management Planning
Coronavirus Disease 2019 and Cash Flow: Sebuah Studi Kualitatif Yopi Yudha Utama; Nadya Arisanti
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

Coronavirus disease 2019 or known as covid-19 has an impact on various sectors. Besides the health sector, one of the sectors most affected is the economic or financial sector. This can be seen from a number of business actors who close their businesses, including the SME business. This research was conducted to find out how some SMEs managing cash flow to maintain their businesses during the pandemic, especially SME. Therefore, this research was conducted using a case study approach with data collection techniques in the form of interviews with several SMEs. The informants selected in this study came from various business sectors. Among them in the field of bag production, convection, to the food sector. Most of the informants in this study experienced the effects of the co-19 pandemic. Some policies were decided by the informant. These policies such as reimbursement of fixed costs to variable costs, then change the focus of the business, then look for relationships in the immediate area, this policy is taken as a step to keep maintaining the business and amid uncertain conditions. Keywords: Covid-19, Cash Flow, SME, Policy
Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa Panggungrejo, Kecamatan Kepanjen, Kabupaten Malang Firsttantri Izza Aryanti; Dessy Putri Andini
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to measure the application of the principle of accountability carried out by the Panggungrejo Village Government, Kepanjen District, Malang Regency in the management of Village Fund Allocation. This study used qualitative methods with data collection techniques used in the form of open interviews which were then followed by data validity testing using triangulation techniques. The results showed that all stages of Village Fund Allocation management carried out by the Panggungrejo Village Government had implemented the principle of accountability although there were obstacles experienced at the implementation stage, the cause of which was the delay in disbursing funds from the Malang Regency Government. Even so, the Panggungrejo Village Government has succeeded in implementing all indicators of conformity according to Peraturan Bupati Malang Nomor 35 Tahun 2017 at each stage. Keywords: Accountability, Village Fund Allocation, Village Government.
Systematic Literature Review: Faktor Keunggulan Kompetitif Hotel di Indonesia Ayuk Firdawati; Dwi Cahyono; Gardina Aulin Nuha
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

The aim of this research is to identify and evaluate the factors that give hotels in Indonesia a competitive advantage. This research approach is based on a three-stage protocol, which includes an initial stage, implementation, and writing. The initial search string yielded 1,250 journal articles, of which 12 were chosen for further investigation. This study employs qualitative methods, after which the data is extracted and research questions are generated. Differentiation, environmentally friendly technology, service quality, marketing efficiency, market focus, creativity or image, leadership style, information systems, knowledge management, customer intimacy, hotel budgets, and human resources are among the factors that affect hotels' competitive advantage, according to the findings of this report. Both of these factors have a favorable or important impact on hotels' competitive advantage. Originality based on this literature can be seen as a potential research agenda and can aid the growth of the hospitality industry. Keywords: Competitive Advantage, Hotels
Systematic Literature Review (SLR): Keberhasilan dan Kegagalan Kinerja Badan Usaha Milik Desa (BUMDES) Ade Rani Aprillia; Dwi Cahyono; Ari Sita Nastiti
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

BUMDes has a role to realize the village economy. In improving the village economy, the government has the task of conducting socialization to the villagers through the provincial and district governments. The purpose of the systematic literature review is to determine the determinants of success and failure on the performance of BUMDes. Research data obtained from Google Scholar in 2016-2021 based on an initial search found as many as 484 articles and only 9 journals used as data sources and will be analyzed further. This study only uses research with a quantitative approach. The results of this study indicate that the failure factors that affect the performance of BUMDes are very diverse, namely motivation, education, age, and work experience. While the success factors that affect the performance of BUMDes are communication, AIS, HR, leadership style, motivation, work environment, salary, competence, organizational performance, commitment, organizational culture, training, the influence of job satisfaction, and GCG. Keywords: Systematic Literature Review; BUMDes; The Success Of BUMDes; BUMDes Failure
Analisis Rantai Nilai Sebagai Upaya Untuk Meningkatkan Keunggulan Kompetitif (Studi Kasus Pada UD. Ijen Batik Bondowoso) Nia Amelia Damayanti; Diyah Probowulan; Ari Sita Nastiti
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

UD. Ijen Batik Bondowoso is a company engaged in the production of batik for the Bondowoso and surrounding areas, even outside Java and abroad. Competition for batik products in Indonesia makes companies have to increase UD's competitive advantage. Ijen Batik needs to do a strategy. This study aims to analyze the value chain of batik products made at UD. Ijen Batik Bondowoso. Value chain analysis is one way of looking at business as a series of activities that convert inputs into outputs that are of value to customers. This research uses qualitative method with case study method. The type of data used is primary data and secondary data with data collection techniques through observation, interviews and documentation. The results show that the value chain actors consist of suppliers, companies, wholesalers and retailers. In the added value analysis conducted at the time of batik production, it shows an added value of 213,000.00 or 81.3%/per unit. This is because the highest added value is obtained from sales and marketing activities. Keywords: Value Chain Analysis, Competitive Advantage
Penerapan Prinsip Good Government Governance Dalam Pengelolaan Alokasi Dana Desa Ana Bidayatul Maulida; Arik Susbiyani; Astrid Maharani
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

Good government governance is good governance. This concept has been applied in the government sector to strengthen village autonomy. This study aims to analyze and describe the application of good government governance principles in managing village fund allocations in Ambulu village and to find out whether the management of village fund allocations in Ambulu village has met the principles of good government governance. This type of research was conducted with a qualitative method using a descriptive approach. The object of this research is the Ambulu Village Government located in Ambulu District, Jember Regency. The results of this study indicate that the Ambulu Village Government system has been running well and has met all indicators of good government governance (democracy, transparency, accountability, legal culture, as well as fairness and equality). The Ambulu Village Government has implemented the five principles of good government governance in real terms so that it can realize a government system with good governance. Good government governance that runs well can prosper the entire community equally. Keywords: Good Government Governance, Village Fund Allocation, Democracy, Accountability, Transparency
Pengaruh Struktur Kepemilikan dan Dewan Komisaris Terhadap Kinerja Bank Umum Konvensional Yang Menyalurkan Kredit Pada UMKM: Dengan Pengungkapan Corporate Social Responsibility Sebagai Mediasi Ribka Gwijangge; Sri Ayem; Anita Prismatiwi
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

This research aims to examine the effect of institutional ownership, public ownership, board of commissioners, CSR on the performance of Conventional Commercial Banks that disburse loans to MSMEs and examine the effect of institutional ownership, public ownership, board of commissioners on CSR disclosure of Conventional Commercial Banks that disburse loans to MSMEs. This research used is associative quantitative research, the sample used is conventional banks that distribute MSME loans listed on the Indonesia Stock Exchange (IDX), using purposive sampling technique. The data used is secondary data, the data source comes from the documentation of the financial statements of conventional banks that channel MSME loans and are listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used multiple linear regression method. The results of this research indicate that institutional ownership has no effect on bank performance. Public ownership, board of commissioners, CSR, have a positive effect on the performance of the Bank. Institutional ownership, public ownership, the board of commissioners have a positive effect on the Bank's CSR. Keywords: Institutional And Public Ownership, Board Of Commissioners, CSR, Performance Of Conventional Commercial Banks
Good Corporate Governance Pengaruhnya Pada Kinerja Keuangan Perbankan Syariah di Indonesia Lely Ana Ferawati Ekaningsih; Futhri Izza Afkarina
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

The implementation of GCG is very important in a bank to improve banking performance, especially the financial performance of Islamic banking. Financial performance is one of the tools used to measure whether the banking performance is going well or not. This study aims to analyze the effect of Good Corporate Governance (GCG)/X on financial performance (ROA)/Y. This type of research is quantitative, using secondary data. The population is all Islamic banks registered with the OJK. While the sampling technique used purposive sampling method, namely 8 Islamic banks which were then multiplied by 3 years until the final sample was 24 samples. The data analysis technique used simple linear regression analysis. The results of this study indicate that GCG has a significant effect on financial performance. This is evidenced by the composite average value of Islamic banking which has the predicate "Good". While the average value of the ROA has increased. This research is in accordance with the statement that the implementation of GCG is very useful for improving financial performance, the better the GCG, the better the performance. Keywords: Good Corporate Governance, ROA, Islamic Financial Management
Analisis Pelaksanaan Pengelolaan Keuangan Desa: Studi Kasus Desa Kemuning Lor Kecamatan Arjasa Kabupaten Jember Linda Aviva; Dessy Putri Andini
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to determine the implementation of village finances based on Permendagri No. 20 of 2018 concerning Village Financial Management. This study used a descriptive qualitative method, which carried out direct observations in the field, namely Kemuning Lor Village, Arjasa District, Jember Regency. Research instruments are used through documentation, observation, interviews and literature study by collecting every document needed in this study, then the documents are analyzed using the Creswell model, by recording the required data which is adjusted to Permendagri No. 20 2018. The documents needed in this study are the 2019 Kemuning Village APBDes. Data analysis techniques use triagulation in the process of searching and systematically compiling data obtained from interviews, field notes, so as to provide conclusions about the implementation of village financial management in accordance with the Regulation Domestic Affairs No. 20. Year 2018 concerning Village Financial Management.

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