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All Journal Innovation Business Management and Accounting Journal
Muhammad Aras Prabowo
Nahdlatul Ulama University Indonesia

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Analysis of the Values of Shadow Puppet Art in Strengthening the Code of Ethics for Accountants Sintia Nur Afifah; Mariska Nur Hanifah; Fitria Auldri; Hudri Ahmad Hudori; Asep Alfarizi Yulianto; Muhammad Aras Prabowo; Fitriah Ulfah; Lusiana Putri Ahmadi
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.027

Abstract

This research is a literacy study (literature review study) which is a description of several theories, evidence, and other research from various sources (Hasibuan, 2007). The data analysis method is also used in this research, which is descriptive analysis with stages of accumulating data from various previous studies, both national and international research, analyzing the information, and then providing explanations and descriptions of Javanese cultural values, one of which is shadow puppet culture which can function as reinforcement. Accountant's code of ethics. The results of this research show that the Code of Ethics for Accountants adopted from Western culture cannot solve problems in Indonesia. Therefore, the accounting profession currently in Indonesia must understand that foreign culture is very different from the ethical rules that can be adapted to the ethical principles of accountants in Indonesia. Community culture is considered more appropriate for implementing the code of ethics in Indonesia and can be the basis for proposals for developing ethical accounting principles based on local culture, one of which is shadow puppetry.
Financial Ratio Analysis to Measure the Financial Performance of PT Adaro Energy Indonesia Tbk Mariska Nur Hanifah; Muhammad Aras Prabowo; Muhammad Ashlyzan Razik; Mohd Rushdan Yasoa’; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.053

Abstract

This research aims to analyze financial ratios to assess the financial performance of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. This research is a type of quantitative descriptive research using secondary data obtained from the official website of the Indonesia Stock Exchange (BEI) in the form of the Annual Financial Report of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. The data collection technique used in this research is literature study. The results of financial ratio analysis show a generally positive company performance trend. The liquidity ratio increased, indicating the company's ability to meet short-term obligations. The solvency ratio decreased, indicating a reduction in dependence on debt. Activity ratios increased, reflecting effective asset management. The profitability ratio shows efficiency in generating profits from sales, although it still requires improvement in the aspects of return on investment and equity.
The Role of Financial Services Authority in Monitoring Fraud in the Capital Market Adzra Nazhifah; Muhammad Aras Prabowo; Kartini Laras Makmur
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.056

Abstract

Economic growth is supported by the expansion and development of Indonesia's capital market, under certain conditions. Investors are concerned about actions that could harm the Indonesian capital market. With its authority, Financial Services Authority (OJK) oversees stock market activities. This study aims to examine the conditions that occur in the Indonesian capital market and the role of the OJK in overseeing and regulating it. Descriptive qualitative research methodology was used, and literature review was the means of data collection. For analysis, the study utilized literature sources. The research findings show how OJK was used to oversee the Indonesian stock market between 2020 and 2023. In 2020, there were 4 stipulations set, followed by 110 stipulations in 2021, 162 exams with 54 penalties in 2022.
Puppet Accountant Muhammad Aras Prabowo; Dewi Nisaul Mukaromah; Mariska Nur Hanifa; Windu Mulyasari; Mohd Rushdan Yasoa
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.020

Abstract

This research examines the application of accounting principles to Javanese cultural values ​​reflected in wayang art, as well as the importance of maintaining and implementing cultural codes of ethics in preserving this valuable cultural heritage. This approach is carried out through a literature review in a systematic process to identify and synthesize relevant research on the topic. The results of the literature review show the character values ​​found in wayang. Analyzing various related documents to understand Javanese cultural values ​​and wayang characters. This research identifies five wayang values ​​in Javanese society to strengthen the guidelines for the code of ethics for accountants. These values ​​include: (1) Responsibility (tanggung jawab) (2) Mutual cooperation (Gotong royong) (3) Be careful (Ati-ati) (4) Be firm (Teges) (5) Be wise (sikap wicaksana). These five values ​​can strengthen the implications of this research, including efforts to increase public understanding of the values ​​of Javanese wayang culture.
Co-Authors Adzra Nazhifah Asep Alfarizi Yulianto Dewi Nisaul Mukaromah Fitria Auldri Fitriah Ulfah Hudri Ahmad Hudori Kartini Laras Makmur Lusiana Putri Ahmadi Mariska Nur Hanifa Mariska Nur Hanifah Mariska Nur Hanifah Mohd Rushdan Yasoa Mohd Rushdan Yasoa’ Muhammad Ashlyzan Razik Nur Ain Ayunni Sabri Sintia Nur Afifah Windu Mulyasari