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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Indonesian Journal of Cultural and Community Development Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Yulis Diana Alfia
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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KRITIK ATAS TUJUAN AKUNTANSI SYARIAH: PERSPEKTIF REALITAS SADRIAN Alfia, Yulis Diana; Triyuwono, Iwan; Mulawarman, Aji Dedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 2, No 2 (2018)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.748 KB) | DOI: 10.32486/aksi.v2i2.266

Abstract

Tujuan dari penelitian ini adalah untuk mengkritisi aspek tujuan akuntansi syariah, yang dilihat memiliki peran penting dalam membangun basis nilai dan bentuk dalam realitas akuntansi. Pendekatan kritis yang digunakan adalah perspektif realitas Sadrian. Perspektif ini digunakan untuk menjawab celah tujuan akuntansi syariah yang terinfiltrasi oleh pandangan dualitas modern. Eksplorasi kritis yang dilakukan menjawab kegelisahan peneliti bahwa infiltrasi modern terjadi dalam konstruksi tujuan akuntansi syariah yang memiliki basis ontologi tauhid, pandangan tentang keutuhan. Hal ini dapat dikonfirmasi dari dua aspek kritis, yaitu: keberadaan (eksistensi) realitas akuntansi dan epistemologi. Dialektika kritisnya memberikan gambaran bahwa terdapat celah (inkonkruensi) dengan basis ontologisnya, tauhid.
Urgency Historical Tracing Reality Double-Entry Bookkeeping Amir, Vaisal; Alfia, Yulis Diana
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.710

Abstract

This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality and methodology. The method used in this research is a critical literature study. The results showed that there is a fundamental issue (basic) in viewing of the general development of accounting (positivism) who sees accounting simply as numbers and technical bookkeeping. These views are binary (single vision) that is patterned secularist materialism. Positivism is seen as constraction view of reality and resulted in a crisis of ethics. In the history of the literature review found that precisely the development of accounting that claim construction Double-Entry Bookkeeping Paciolli as accounting embryo today is unhistorical. DEB historical studies tend to use the basis of conventional economic paradigm and functionalist explanation. Methodological exploration in the history of accounting needs to be done in finding accounting reality DEB relevant and contextual to its day. Methodological aspects of multidisciplinary and use this critical perspective is required in order to occur the dynamic changes in the accounting, understanding, and development of accounting more ethical and just.
Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions Satriani, Endah; Alfia, Yulis Diana
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i2.608

Abstract

This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection in this study using purposive sampling. The data analysis used is logistic regression with statistical test tools used is SPSS 25. The results of this study indicate that simultaneously the variables of profitability, solvency, and company growth have an effect on going concern audit opinion. The partial results of the research are profitability has a significant negative effect on going concern audit opinion, the solvency has a significant positive effect on going concern audit opinion, while the company growth variable has no effect on going concern audit opinion.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), MANAGERIAL OWNERSHIP DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE: (Studi Empiris Pada Perusahaan Subsektor Foods and Beverages di Bursa Efek Indonesia Periode 2019-2022) Jenifer; Yulis Diana Alfia
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 12 No. 2 (2023): Volume 12 Nomor 02 (Oktober 2023)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v12i2.5098

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR), Managerial Ownership dan Institutional Ownership terhadap Tax Avoidance pada perusahaan subsektor foods and beverages yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Pemilihan sampel ini menggunakan teknik purposive sampling dengan menetapkan beberapa kriteria. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan yang di peroleh dari website Bursa Efek Indonesia. Analisis data menggunakan uji regresi linear berganda. Hasil pada penelitian ini menujukan bahwa variabel institutional ownership berpengaruh positif terhadap tax avoidance, sedangkan CSR dan Managerial Ownership tidak berpengaruh terhadap tax avoidance.
DOXA ETIK KESENJANGAN PERSONALIA HABITUS MAHASISWA AKUNTANSI Alfia, Yulis Diana; Kwarto, Febrian
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 12 No. 2 (2023): Volume 12 Nomor 02 (Oktober 2023)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v12i2.5136

Abstract

Penelitian ini bertujuan untuk mengeksplorasi doxa kesenjangan personalia dalam habitus mahasiswa penempuh Mata Kuliah Etika Bisnis dan Profesi. Strukturalis Generatif Freirien digunakan sebagai basis eksplorasi metodologis dengan menggunakan metode Freirien Coding Analysis. Strukturalisme generatif Bourdieu merupakan grand theory yang bersifat generik yang merekonsiliasi dualism dalam pandangan keilmuan modern yang single vision. Perspektif sosiologi Bourdieu mempelajari hubungan struktur – agen dan mengakomodasi bagaimana sistem kekuasaan kapital berinteraksi dengan kemampuan agen untuk berdiam sekaligus melepaskan diri dari doxa habitus dalam field. Sehingga, pola Freirien merupakan pola pedagogis yang tepat dalam mengeksplorasi doxa dalam kerangka pendidikan dialogis, yang tujuan utamanya adalah untuk memahami dan selanjutnya membebaskan habitus dari doxa sistem kuasa kapital yang disharmoni. Berdasarkan Freirien Coding Analysis, ditemukan dua doxa etik habitus, yaitu The beauty of capital domination dan the power of knowledge reification. Dua aspek kesadaran (doxa) yang dimiliki habitus ini memiliki potensi yang dapat mendorong terjadinya kesenjangan (personalia). Melalui pemahaman ini, diharapkan pendidik dapat menemukan point kritis yang diperlukan untuk melakukan perubahan, dimana perubahan pada hal dasar sangat diperlukan. Pendidikan akuntansi sudah seharusnya memiliki peran yang mengorientasikan proses edukasi pedagogis pada terjadinya perubahan (agent of change) dan kemaslahatan sosial. Proses pendidikan harus berorientasi pada kepentingan sosial dan berorientasi pada longlife education.
Developing the Potential of Islamic Boarding Schools Through RAS Method Fish Farming Alfia, Yulis Diana; Setiyawati, Hari; Suharmadi, Suharmadi; Widyanto, Muhammad Laras; Hadnan, Muhamad; Choiriah, Siti; Pratiwi, Riri; Surjandari, Dwi Asih; Marlina, Rini; Mubarakah, Septyana; Utami, Siska Widia; Rahayu, Puji; Suroso, Edy
Indonesian Journal of Cultural and Community Development Vol 16 No 1 (2025): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i1.1050

Abstract

Islamic boarding schools have great potential which requires support for its development. The purpose of this community service program is to provide counseling, training and practice of fish farming for teachers, management, and students of class XII SMA-IT Riyadhussholihiin. This program uses the Asset-Based Community Development (ABCD) approach to explore the potential to meet the requirements of the institution more optimally, independently, and sustainably through the entrepreneurial development of fish farming using RAS (Recirculating Aquaculture System) method. Potentiality exploration (strengths/assets/capital), opportunities, and aspirations is carried out, so that appropriate results can be achieved. The potential resources identified are intangible, such as systems, cohesion, experience, and quality of human resources; and tangible such as land, human resources, and nature. These potential assets form the basis for program development. The results of the program are explained using Actor Theory. Based on the theory, the program can encourage the improvisation of the institution as an actor, increasing the use of existing resources, through the provision of self-food supply. The sustainability of the program is expected to be achieved through entrepreneurial life-skill education for all potential human resources, fish farming can also be increased in production to be marketed. Highligts: Community Empowerment: The program focuses on empowering teachers, management, and students through fish farming practices. ABCD Approach: The Asset-Based Community Development method explores strengths, resources, and aspirations for sustainable development. Entrepreneurial Life-Skills: The initiative promotes self-sustainability by educating participants on entrepreneurial fish farming. Keywords: Islamic boarding school, fish farming, entrepreneurship, asset-based community development, actor theory
PENGARUH LABA DAN RUGI OPERASI, OPINI AUDIT DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022) Suparasari, Nadia; Alfia, Yulis Diana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5543

Abstract

Laporan keuangan yang terlambat disebabkan oleh audit delay menjadi masalah serius di pasar modal Indonesia. Penelitian ini menganalisis pengaruh laba dan rugi, opini audit, dan auditor switching terhadap audit delay pada sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia selama periode 2019-2022. Dalam penelitian ini, variabel independen yang diuji adalah laba dan rugi operasi, opini audit, dan auditor switching, sedangkan variabel dependen adalah audit delay. Populasi penelitian terdiri dari perusahaan di sektor barang konsumen non-primer yang terdaftar di BEI hingga 31 Desember 2022, dengan 85 perusahaan sebagai sampel yang dipilih menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa laba dan rugi operasi berpengaruh negatif signifikan terhadap audit delay, sementara opini audit tidak berpengaruh negatif signifikan, dan auditor switching juga tidak berpengaruh positif signifikan terhadap audit delay.
Langkah Mudah Memulai Hidroponik: dari Teori ke Praktik Yoshida, Debbie; Alfia, Yulis Diana
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1020

Abstract

The increasingly advanced urban growth makes cities increasingly dense. The availability of facilities and infrastructure is greatly needed by the community. Land is often converted to housing, offices, shopping centers, toll roads and other facilities. This impacts the environment, health, the economy and food production. Meruya Selatan sub-district, with its fairly dense population, has seen much land converted to housing, apartments, office buildings, malls, and toll roads that form part of the Jakarta Outer Ring Road (JORR), resulting in a lack of green spaces and limited land for planting. By using a hydroponic system, planting can be done without using soil. The purpose of this activity is to provide knowledge and skills to the women of the PKK Meruya Selatan group to easily grow vegetables through a hydroponic system and to be able to practice hydroponic vegetable cultivation. The implementation method is a training method with lectures and practical methods. The results of the activity received a positive response from participants, and hydroponic vegetables planted using the DFT system grew well until harvest.
Co-Authors Aji Dedi Mulawarman Amir, Vaisal Edy Suroso, Edy Febrian Kwarto Hadnan, Muhamad Hari Setiyawati Iwan Triyuwono Jenifer Pratiwi, Riri Puji Rahayu Rini Marlina, Rini Satriani, Endah Septyana Mubarakah Siska Widia Utami Siti Choiriah Suharmadi Suharmadi Suparasari, Nadia Surjandari, Dwi Asih Widyanto, Muhammad Laras Yoshida, Debbie