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All Journal Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma JURNAL PENGABDIAN KEPADA MASYARAKAT Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Abdi: Media Pengabdian Kepada Masyarakat Bubungan Tinggi: Jurnal Pengabdian Masyarakat Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Wisanggeni : Jurnal Pengabdian Masyarakat International Journal of Applied Business and International Management Mizania : Jurnal Ekonomi dan Akuntansi Mandalika Journal of Business and Management Studies JURALINUS JURDIASRA Aktsar: Jurnal Akuntansi Syariah Innovation Business Management and Accounting Journal
Muhammad Aras Prabowo
Universitas Nahdlatul Ulama Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Perception Analysis of the 24-Hour Operation Ban on Madura Stalls Vita Febria Mutia Zein; Muhammad Aras Prabowo; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.031

Abstract

Analyzing the potential impact of the 24-hour operational ban on stalls madura on the socioeconomic dynamics of the community, especially in the Matraman area in central Jakarta, is the main objective of this research. Researchers envision Jakarta as a benchmark, if the 24-hour operational ban policy for Madura stalls is implemented nationally. So that this research can provide an overview of the impact that will occur if the policy is implemented. Through data collection, both in the form of previous research on related themes and data from interviews with madura shop owners at the research location, it becomes a source of reference in compiling this research. The results of adjustments to the data and facts show that there is a suspicion of a conflict of interest by the government in initiating the policy. Therefore, due to the economic and social impacts caused by injustice, a more massive government role is needed.
Strengthening Financial Governance at Rt 07 Rw 03 Level, Krendang Village, Tambora District, West Jakarta Muhammad Aras Prabowo; Bayu Rahman; Siti Danila Hanipa
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.2024.003

Abstract

The research objective of this service activity is to improve the skills and knowledge of RT administrators in managing finances effectively and transparently, so that they are able to record and report financial transactions better using tools such as Microsoft Excel. This article presents community service activities in the form of financial management training for RT (Rukun Tetangga) in Tambora District, West Jakarta. The training aims to improve the skills and knowledge of RT administrators in managing finances effectively and transparently. The training method consists of four stages, namely socialization, practice, monitoring and evaluation. The results of the training show that residents better understand the concept of financial management and can apply it in practice. They can also use Microsoft Excel to create simple worksheets for recording and reporting financial transactions. This training was well received by residents and was considered a success.
Perspective of the Accountant's Code of Ethics on Weton Market Characteristics According to Cultural Beliefs Habsyah Fitri Aryani; Siti Nur Hanifa; Muhammad Aras Prabowo
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.2024.004

Abstract

This research aims to find out and understand the accounting code of ethics. The accounting code of ethics is a set of principles and standards designed to serve as guidelines for accountants to behave professionally and responsibly in carrying out their duties. The accounting code of ethics consists of five accounting principles. including objectivity, integrity, confidentiality and professional behavior, competence and professional prudence. These five basic principles can be internalized into the character of market days according to Javanese cultural beliefs. The market day consists of five days, namely legi, pahing, pon, wage, and kliwon. The five market days have different characteristics. The characteristics of each market day can be used as role models for an accountant in carrying out professional duties and responsibilities. This research uses a literature review study with an explanation of each basic principle of accounting professional ethics which is then internalized into the weton character of Javanese cultural market days.
The Effect of Increased Prices of Basic Materials on the Consumption of Children in Boarding Houses (Case Study of Accounting Students of Unusia 2022) Muhammad Aras Prabowo; Sindi Prihatini; Vita Febria Mutia Zein
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.2024.005

Abstract

Rising prices of basic commodities have become a major concern among Indonesians. Price spikes in basic foodstuffs such as rice, cooking oil and vegetables not only impact the macro economy but also have direct implications for the daily lives of individuals, especially boarding school children who often have to struggle with limited income to meet their daily needs. The purpose of this study is to determine whether the increase in the price of basic commodities affects the consumption of boarding students (Case Study of Students of Accounting Department Unusia 2022). In this research, the author applies the interview method, which is a communication process between the interviewer and the interviewee or participant. Interview is one of the data collection techniques commonly used in qualitative research. The results of this study indicate that price increases significantly reduce the consumption of boarding students, this means that the effect of price increases is quite large and consistent across the various samples taken, so it can be concluded that price increases do have a real and meaningful impact on the consumption of boarding students.
The Implementation of Pesantren Accounting at the Management of Darul Ulum Medali Islamic Boarding School in Lamongan City Muhammad Aras Prabowo; M Ridho Malik Ibrahim; Mariska Nur Hanifah
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.2024.006

Abstract

The implementation of the Accounting Guidelines for Pesantren in 2018 has greatly supported the management of Islamic boarding schools in Lamongan Regency in preparing financial reports. Pesantren is a non-profit institution that does not seek profit by increasing surpluses, receiving donations, or assistance from individuals or groups. The purpose of this study is to assess the effectiveness of implementing accounting rules for Pesantren to improve the quality, especially in the financial reports of the management of Darul Ulum Medali Islamic Boarding School. The method used in this study is a literature review taken from journals in full-text format that can be accessed, and assisted by using a descriptive approach in qualitative methods. Data is presented in descriptive format, analyzed, and conclusions drawn. Through this study, it is hoped that knowledge on how to prepare financial reports for the management of Darul Ulum Medali Islamic Boarding School in accordance with the Accounting Guidelines for Pesantren can be obtained.
Harmonization of Accountant Professional Ethics with Local Javanese Cultural Wisdom Muhammad Aras Prabowo; Khusnul Khotimah; Lusiana Putri Ahmadi
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.2024.007

Abstract

This research aims to explore and understand how the values of local Javanese cultural wisdom can be harmonized with the ethics of the accounting profession. Accountant professional ethics are usually based on international standards, but this time the author tries to relate them to local Javanese cultural wisdom. Through various literature studi and understanding the attitudes of Javanese society, this journal can be completed. The research results show that Javanese cultural values play a role in shaping the ethical behavior of accountants. Integrating of these values with international accounting ethical standrads can improve integrity and professional performance in the local context. It is hoped that this journal will be able to help create more ethical and contextual accounting practices in Indonesia.
Analysis of the Application of Profit Sharing Method from A Javanese Cultural Perspective in South Sumatera Muhammad Aras Prabowo; Baeby Aulia Frisca Yanti; Habsyah Fitri Aryani
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.2024.008

Abstract

This study aims to analyze the application of the accountant’s codeof ethics in the Javanese cultural profit-sharing method in SouthSumatera. This study uses a literature study, or literature review,and analyzes data with a descriptive qualitative approach. Theliterature sources used include journal articles that are relevant tothe research topic. This study reveals that there are three thingsrelated to profit-sharing including (1) maro or paron, (2) farmlaborers, (3) wong tani. These three values strengthen theapplication of the accountant’s code of ethics in the profit-sharingmethod.
Environmental Accounting Analysis of the Increase of Raw Materials in the Government Sector Muhammad Aras Prabowo; Kurnia Syafa Salsabila; Sintia Nur Afifah
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.2024.010

Abstract

The main objective of this study is to examine how rising raw material costs hinder government efforts to achieve sustainable development and protect the environment point to help governments assess and manage responsibly the impact of rising raw material costs point this article examines the importance of environmental accounting as a strategic basis for this research using the Systematic Literature Review (SRL) methodology. Using information presented from relevant journals between 2013 and 2024, the SLR technique was used to identify platforms and approaches to information system development in Indonesia. And the SLR method for determining, examining, assessing and interpreting all the currently available literature on how environmental accounting helps the government sector manage the impact of rising raw material prices on environmental sustainability in light of related and interesting questions. The phenomenon of systematic review and journal identification can be completed using the SLR technique with each stage of the process in accordance with predetermined guidelines. The findings of this study show that environmental accounting is a method for determining, evaluating and recording the advantages and disadvantages of various government initiatives towards the environment. Successful policies and measures to reduce the adverse impact on the environment due to rising raw material costs require prompt consideration of this information. The main objective of this study is to examine how rising raw material costs hinder government efforts to achieve sustainable development and protect the environment point to help governments assess and manage responsibly the impact of rising raw material costs point this article examines the importance of environmental accounting as a strategic basis for this research using the Systematic Literature Review (SRL) methodology. Using information presented from relevant journals between 2013 and 2024, the SLR technique was used to identify platforms and approaches to information system development in Indonesia. And the SLR method for determining, examining, assessing and interpreting all the currently available literature on how environmental accounting helps the government sector manage the impact of rising raw material prices on environmental sustainability in light of related and interesting questions. The phenomenon of systematic review and journal identification can be completed using the SLR technique with each stage of the process in accordance with predetermined guidelines. The findings of this study show that environmental accounting is a method for determining, evaluating and recording the advantages and disadvantages of various government initiatives towards the environment. Successful policies and measures to reduce the adverse impact on the environment due to rising raw material costs require prompt consideration of this information.
Analysis of the Code of Ethics of the Five Pandawa Character Perspective Accountants Muhammad Aras Prabowo; Emilia Rachmi Muntaha; Habsyah Fitri Aryani
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.2024.011

Abstract

This study explores the use of "five" metaphors from the Mahabharata epic to describe five fundamental principles in accountant ethics. Each Pandavas character is associated with core principles that guide the professional behavior of accountants. This research method uses the literature method. The results of the discussion containing character and its history, Yudhishthira symbolizes integrity, emphasizing the importance of honesty and justice. Bhima reflects professional and caution competence, calling for strength in knowledge and skills. Arjuna describes objectivity, where accountants must maintain neutrality and not favor in decision making. Nakula is associated with the principle of confidentiality, emphasizing the importance of maintaining confidential information. Finally, Sahadeva symbolizes professional behavior, which requires accountants to act ethically and in accordance with professional standards. By using this analogy, this research offers a new way to understand and teach the principles of accountant ethics through the merging of cultural values ​​and professionalism.
Co-Authors Abdul Qodir Adrinoviarini Adrinoviarini Adzra Nazhifah Afifah, Sintia Nur Ahmadi, Lusiana Putri Ahsanul Minan Alamsyah, Arif Alisa, Putri Allaudza’i, Hanif Aloys Budi Purnomo Ansoriyah, Yusri Aryani, Habsyah Fitri Asep Alfarizi Yulianto Asiroch Yulia Agustina Asiroch Yulia Agustina Ayu Andini Baeby Aulia Frisca Yanti Bayu Rahman Brilliany Asa Dinasti Utomo Putri Cucu Nurhayati, Cucu Defita Rahma Desiana, Fitria Auldry Dewi Nisaul Mukaromah Dhea Zafira Agustina Dika Dermawan Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Fadillah, Jihan Fadjerini, Lina Noviana Farid F. Saenong Fathur Rohman Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Fira Mubayyinah Fitri Aryani, Habsyah Fitria Auldri Fitria Auldri Desiana Fitria Auldri Desiana Fitriah Ulfah Gilang Permana Habsyah Fitri Aryani Habsyah Fitri Aryani Habsyah Fitri Aryani Hadri Mulya Hamka Hasan, Hamka Handy Fernandy Hanifah, Mariska Nur Hanipa, Siti Danila Hannase, Mulawarman Hidayani Hidayani Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hudri Ahmad Hudori Hululudin, Hululudin Ikhwana, Fariha Irfan Maulana, Irfan Jefriyanto Jefriyanto Kafka Nafisah Maulidiyah Kartini Laras Makmur Khomsatun, Siti khusnul khotimah Khusnul Khotimah Krisna Rendi Awalludin Kurnia Syafa Salsabila Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lusiana Putri Ahmadi Lutfa, Asna M Ridho Malik Ibrahim Mariska Nur Hanifa Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mariska Nur Hanifah Mohammad Tamam Qomaruddin Mohd Rushdan Yasoa Mohd Rushdan Yasoa’ Mu’minin, Saeful Muchtar Ahmad Yasin Muhamad Hasan Syadzily Muhammad Abduh Muhammad Asdar Prabowo Muhammad Ashlyzan Razik Muhammad Robin Muid N, Abd. Munir, Ahmad Misbakhul Munthazah, Shabrina Mu’minin, Saeful Naif, Naif Nasaruddin Umar, Nasaruddin Noviyanti Noviyanti, Noviyanti Nur Ain Ayunni Sabri Nur Arfiyah Febriani Nurhidaya Nurhidaya Nurhidayat, Samsul Nurmala Savitri Nursaleh, Rama Pitri, Anisa Qomaruddin, Mohammad Tamam Rahmah, Nurbaeti Rahmat Rahmat Raya, Ahmad Thib Razik, Muhammad Ashlyzan Rismawati Rismawati Rismawati Sudirman Ruli Bestari Sabila, Sabila Sabri, Nur Ain Ayunni Saenong, Farid F. Silvi Aulia Sindi Prihatini Sintia Nur Afifah Sintia Nur Afifah Sintia Nur Afifah Siti Danila Hanipa Siti khomsatun Siti Khomsatun Siti Nur Hanifa Siti Nur Hanifa Siti Nurul` Hikmah Sugama, Alviansyah Syahrullah Iskandar, Syahrullah Tasya Rahma Dita Taufik Hidayadi Ulfa, Fitria Ulfa, Fitriah Ulfah, Fitriah Umam, Fuadul UMMAH, ROCHMATUL Ummu Kalsum Vita Aulia Vita Febria Mutia Zein Vita Febria Mutia Zein Windu Mulyasari Yasik, Fatkhu Yasoa, Mohd Rushdan Yuliana Yuliana Zakiyatun, Amita Zuhdi, Mohammad Zulva, Indana