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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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Integration of The Accountant's Code of Ethics Perspective of Betawi Cultural Values Muhammad Aras Prabowo; Muhamad Hasan Syadzily; 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.2024.018

Abstract

This research aims to integrate Betawi cultural values ​​with accountant ethics. This research uses a literature review method with descriptive data analysis. Data sources are journals, books and references related to the code of ethics for accountants and Betawi culture. The research results show integration between the accountant's code of ethics and Betawi cultural values. These values ​​include; (1) honest (our people, don't lie too much), (2) tough (firm in his stance and not easily influenced by people), (3) enthusiastic (able to work seriously), (4) agile (careful and neat), (5) kitchen secret (able to keep secrets). These five values ​​are a code of ethics for accountants based on Betawi culture. It is hoped that further research will deepen Betawi cultural values ​​by integrating the accountant's code of ethics, for example using phenomenological or ethnographic methods.
Analysis of Betawi Culture from the Perspective of Professional Ethics in Public Accountants Muhammad Aras Prabowo; Fauzan Hasim; 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.2024.019

Abstract

This inquiry points to growing Betawi social values with the code of morals for bookkeepers to extend the polished skill and compliance of bookkeepers with the code of morals. The research method utilized could be a written survey utilizing clear information examination. The writing sources utilized are inquiries about results that are suitable to the inquiry about a point. The comes about gotten within the investigate uncover that there are five Betawi social values that have keenness to strengthen the accountant's code of morals. These values. among others, (1) Legitimate (Betawi workers' ethos is nice and legitimate), (2) Firm (immovable in their position and not effectively affected), (3) Agile (able to work rapidly and productively), (4) Ajer ( slick, careful, grinning), (5) Kitchen insider facts (firm in keeping privileged insights). These five elective values are utilized to reinforce polished skills and uphold the laws and directions of the accountant's code of morals, Particularly with a Betawi social foundation.
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.
Analysis of The Influence of Digitalization of The Book Industry on The Performance of Traditional Traders Muhammad Aras Prabowo; Muchtar Ahmad Yasin; Sintia Nur Afifah; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 4 No. 4 (2025): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v4i4.338

Abstract

The advancement of digital technology has caused a significant shift in the book industry, altering the way consumers access and purchase literature. This study explores the impact of book digitalization on the performance of traditional book vendors in Indonesia. Digitalization, encompassing e-books and digital distribution platforms, offers convenience and lower costs, leading to a decline in the demand for physical books and challenging traditional business models. This research employs a qualitative approach with a literature review methodology. Data were collected from relevant literature, industry reports, and previous studies to analyze the changing trends in the book industry and their effects on traditional vendors. Descriptive analysis is used to interpret how digitalization impacts the demand for physical books and the adaptation strategies employed by book vendors. The findings reveal that book digitalization has led to a significant decline in the sales of physical books at traditional bookstores. Consumers now prefer the convenience and lower cost of digital books, resulting in reduced revenue and operational challenges for physical book vendors. While digitalization offers efficient solutions for book distribution and procurement, it also requires traditional vendors to adapt. The implications of this study highlight the need for traditional book vendors to adopt digital strategies, such as developing e-commerce platforms and integrating technology, to maintain their relevance in the evolving market. The study suggests that book vendors explore product and service diversification to meet the needs of increasingly digital consumers and invest in innovation to remain competitive in the digital age.
Corporate Governance Characteristics and Their Impact on Accounting Conservatism in SOEs Listed in the BUMN20 Index Dhea Zafira Agustina; Ilham Ramadhan Ersyafdi; Muhammad Aras Prabowo; Siti khomsatun
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.344

Abstract

This study examines influence of corporate governance characteristics on accounting conservatism in State Owned Enterprises (SOEs) listed in the BUMN20 Index of Indonesia Stock Exchange during 2019–2023 period. The characteristics analyzed include audit committee, audit committee meetings, board of commissioners, independent commissioners, CEO retirement, and board of directors. Using a quantitative method with an associative approach, the study employs multiple linear regression to analyze data obtained from purposively selected SOEs within BUMN20 Index. The findings show that certain governance characteristics specifically board of commissioners and independent commissioners have a significant negative effect on accounting conservatism, while board of directors shows a significant positive influence. In contrast, audit committee, audit committee meetings, and CEO retirement exhibit no significant impact. These results emphasize the role of strong governance in improving financial reporting quality, particularly through application of conservative accounting practices to reduce risk of financial manipulation. However, the insignificance of audit committee variables suggests that their function in SOEs remains largely formalistic and not fully effective in overseeing accounting policies. Strengthening the competence, independence, and involvement of audit committees is therefore essential. Overall, this study contributes insights for academics, practitioners, and regulators in enhancing transparency, accountability, and public trust in SOEs.
Konstruksi Aswaja An-Nahdliyah dalam Penguatan Kode Etik Akuntan Prabowo, Muhammad Aras; Umam, Fuadul; Hidayani, Hidayani; Sugama, Alviansyah; Ummah, Rochmatul; Rahmat, Rahmat
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19864

Abstract

The research aims to construct Aswaja An-Nahdliyah in the accountant's code of ethics to strengthen the ethics of the accounting profession. Using a literature review method, the analysis is enriched by sharing review literature sources according to the research topic. Researchers constructed an accountant's code of ethics that builds on the three pillars of Aswaja An-Nahdliyah: religious understanding, Manhajul fikr and Manhajul harakah. The results of the construction of the Aswaja An-Nahdliyah code of ethics are: as-shidqu, al-amanah wal wafa bil'ahd, al'ada, at-ta'awun and istiqomah and have characteristics based on spiritualism, nationalism and culture. The implementation of the Aswaja An-Nahdliyah accountant's code of ethics will give birth to Aswaja accountants, namely accountants who carry out their professional responsibilities on Islamic, Indonesian, cultural values and the accountant's code of ethics along with the rules that apply in the profession.
Membangun Kesadaran Ekoteologi dan Refleksi Kebijakan Tatakelola SDA Muhammad Aras Prabowo; Siti Nur Hanifa; Aloys Budi Purnomo; Farid F. Saenong; Nur Arfiyah Febriani; Habsyah Fitri Aryani; Handy Fernandy; Adrinoviarini Adrinoviarini; Asiroch Yulia Agustina; Ahsanul Minan
Wisanggeni: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Juni (2026) Wisanggeni : Jurnal Pengabdian Masyarakat
Publisher : Institut Agama Islam Ma’arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/wisanggeni.v6i1.7274

Abstract

Repeated flooding on the island of Sumatra over the last decade has shown that hydrometeorological disasters cannot be understood merely as weather-related problems, but rather as a nexus of ecological crisis, Natural Resource (NR) governance, and exploitative patterns of human–nature relations. This community service activity was conducted in the environment of Istiqlal Mosque PKUMI through panel discussions, public dialogues, and the formulation of policy recommendations. The ecotheology framework was employed to connect spiritual dimensions, public ethics, and environmental policy; meanwhile, “ecological repentance” was used as a transformative concept: changes in awareness, behavioral transformation, and policy correction. The results of the activity indicate four main findings: (1) ecotheology is effective as a “moral language” to broaden acceptance of pro-environmental policies; (2) criticism of the technocratic-extractive paradigm needs to be integrated with the principles of precaution and ecological justice; (3) ecotheological education through a love-based/eco-empathy curriculum has the potential to build intergenerational ecological ethics; and (4) policy recommendations emphasize a moratorium on problematic permits, meaningful public participation (FPIC), enforcement of the polluter pays principle, and the reallocation of extractive subsidies for basic services and ecological restoration. The main outputs of this community service activity are policy recommendations and the strengthening of collaborative networks across faith communities, universities, Islamic boarding schools, mass organizations, and policymakers as the foundation of an ecological repentance movement.
Sanlat dalam Membangun Karakter Religius Anak Muhammad Aras Prabowo; Saifuddin Zuhri; Nasaruddin Umar; Ahmad Thib Raya; Farid F. Saenong; Mulawarman Hannase; Lusiana Putri Ahmadi; Hamka Hasan; Naif Naif; Cucu Nurhayati; Syahrullah Iskandar; Abd. Muid N; Nurhidaya Nurhidaya; Ayu Andini
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Mei 2025
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v5i2.603

Abstract

Latar Belakang: Pesantren Kilat (Sanlat) merupakan salah satu strategi pendidikan keagamaan yang dilakukan dalam waktu singkat namun intensif, terutama pada momentum Ramadan. Program ini kerap dijadikan sarana efektif untuk membentuk karakter religius pada anak-anak sejak usia dini. Tujuan:  artikel ini  untuk menguraikan bagaimana kegiatan Sanlat mampu menjadi medium strategis dalam membentuk karakter religius anak-anak melalui pendekatan kisah-kisah dalam Al-Qur’an dan keteladanan para nabi. Penelitian ini berbasis pada kegiatan pengabdian masyarakat yang dilaksanakan oleh tim PKUMI, dengan Metode: Pendekatan deskriptif-kualitatif dan analisis data lapangan. Hasil: Pengabdian menunjukkan bahwa kegiatan Sanlat yang terstruktur, disertai narasi-narasi profetik dan metode interaktif, secara signifikan meningkatkan pemahaman nilai religiusitas seperti kejujuran, kedisiplinan, empati, dan ketauhidan pada anak-anak. Kesimpulan: Studi ini merekomendasikan penguatan kurikulum Sanlat berbasis karakter untuk program serupa di masa mendatang.
Strategic Management for The Success of Legislative Candidates in the 2024 Election Campaign Period Muhammad Aras Prabowo; Shabrina Munthazah; Mohammad Zuhdi; Fitriah Ulfah; Taufik Hidayadi; Mohd Rushdan Yasoa; Fitria Auldry Desiana
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.178

Abstract

This study aims to analyse the management and winning strategies used by legislative candidates during the general election campaign. Elections include a democratic process, in which legislative candidates compete to get votes from the public. Success in winning an election is highly dependent on effective campaign management and strategy. Using a case study approach, this research compares two legislative candidates with different backgrounds in terms of political parties, electoral districts, and personal characteristics. The results showed differences in the management and winning strategies used by the two candidates. Factors such as financial resources, a solid campaign team, the establishment of a support network, and the utilisation of social and conventional media were key elements that influenced the effectiveness of the campaign. This research provides insights into best practices in the management and winning strategies of legislative candidates, and highlights the importance of adapting to changes in the political environment and new trends in campaigning.
Analysis of the Impact of PT Waskita Karya Corruption on State Financial Accountability: Government Accounting Perspective Muhammad Aras Prabowo; Siti Danila Hanipa; Fitriah Ulfah; Taufik Hidayadi; Mohammad Zuhdi; Nur Ain Ayunni Sabri
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.179

Abstract

Corruption is one of the main problems facing developing countries, including Indonesia. Corruption cases involving State-Owned Enterprises (BUMN) such as PT Waskita Karya have a significant impact on state financial accountability. This research aims to analyze the impact of corruption at PT Waskita Karya on state financial accountability from a government accounting perspective. This research applies a descriptive approach through the literature study method. The research results show that corruption at PT Waskita Karya has a negative impact on state finances, reduces public trust, disrupts development projects, and damages the company's reputation. Government accounting has an important role in increasing transparency and accountability to prevent and overcome the impacts of corruption.
Co-Authors Abd. muid N Abdul Qodir Adrinoviarini Adrinoviarini Adzra Nazhifah Ahmad Thib Raya 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 Defita Rahma Dewi Nisaul Mukaromah Dhea Zafira Agustina Dika Dermawan Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Fadillah, Jihan Farid F. Saenong Fathur Rohman Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Fira Mubayyinah Fitri Aryani, Habsyah Fitria Auldri Fitria Auldri Desiana Fitria Auldri Desiana Fitria Auldry Desiana Fitriah Ulfah Fitriah Ulfah Gilang Permana Habsyah Fitri Aryani Habsyah Fitri Aryani Habsyah Fitri Aryani Hadri Mulya Hamka Hasan, Hamka Handy Fernandy Hanipa, Siti Danila Hannase, Mulawarman Hidayani Hidayani Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hudri Ahmad Hudori Hululudin, Hululudin Ikhwana, Fariha Ilham Ramadhan Ersyafdi Irfan Maulana, Irfan Jefriyanto Jefriyanto Kafka Nafisah Maulidiyah Kartini Laras Makmur Khomsatun, Siti khusnul khotimah Khusnul Khotimah Kurnia Syafa Salsabila Lina Noviana Fadjerini 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 Mohammad Zuhdi 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 Munir, Ahmad Misbakhul Mu’minin, Saeful Naif Naif Nasaruddin Umar 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 Rismawati Rismawati Rismawati Sudirman Ruli Bestari Sabila, Sabila Saifuddin Zuhri Shabrina Munthazah 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 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 Yuliana Yuliana Zakiyatun, Amita Zulva, Indana