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All Journal EL-MUHASABA Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Riau Journal of Empowerment Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer ASEAN Journal of Community Engagement Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat IDEI: Jurnal Ekonomi & Bisnis SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Journal of Economics and Business UBS Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Jurnal Mahasiswa Manajemen dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat dan Lingkungan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) JAIDE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Riset Multidisiplin Edukasi J-CEKI Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
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New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding Junjunan, Mochammad Ilyas; Nawangsari, Ajeng Tita; Hanun, Nur Ravita
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30897

Abstract

This study aims to examines the mediating role of learning from home and the availability of information technology on the relationship between e-learning and accounting students’ understanding during the COVID 19 Pandemic. The sample of this study consist of 413 respondents from 14 universities in Indonesia. The result of the study indicate that during the COVID 19 Pandemic, learning from home and availability of information technology were able to mediate the relationship between e-learning and accounting students’ understanding in Indonesia. This study contributes in expanding the technology acceptance model theory in the context of COVID 19, and adding to the topics and theoretical approaches recommended by forum in the fields of accounting and education. It is also evaluating universities performance in implementing e-learning during COVID 19 Pandemic.
Faktor Penentu Pemahaman Mahasiswa Akuntansi Era Covid19 (Studi Empiris Mahasiswa Akuntansi di Jawa Timur) Tita Nawangsari, Ajeng
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.314

Abstract

This study aims to provide empirical evidence regarding the factors that affect student’s understanding in accounting during Covid 19 pandemic in East Java. There are there variables tested which are learning from home that represent the attitude and behavior of accounting students, the avalilability of IT and students understanding regarding the accounting knowledge. This study is a quantitative method to empirically tested those factors. Sampling method was carried out using a proportional random sampling technique and data was collected using a survey method through an online questionnaire. The results showed that the learning from home variable and the availability of IT had a significant positive effect on students' accounting understanding.
Faktor Penentu Pemahaman Mahasiswa Akuntansi Era Covid19 (Studi Empiris Mahasiswa Akuntansi di Jawa Timur) Ajeng Tita Nawangsari
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.314

Abstract

This study aims to provide empirical evidence regarding the factors that affect student’s understanding in accounting during Covid 19 pandemic in East Java. There are there variables tested which are learning from home that represent the attitude and behavior of accounting students, the avalilability of IT and students understanding regarding the accounting knowledge. This study is a quantitative method to empirically tested those factors. Sampling method was carried out using a proportional random sampling technique and data was collected using a survey method through an online questionnaire. The results showed that the learning from home variable and the availability of IT had a significant positive effect on students' accounting understanding.
Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan; Imam Buchori
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.178 KB) | DOI: 10.20961/jab.v21i2.685

Abstract

This study aims to look at the differences and patterns of CSR disclosure before and during the COVID-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there were significant differences in CSR disclosure before and during the COVID-19 pandemic. CSR disclosure during the COVID-19 pandemic has decreased compared to CSR disclosure before the COVID-19 pandemic. However, economic performance indicator have actually increased. This pattern is in line with the stakeholder theory which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors. This indicates that the company prioritizes the going concern perception by giving signals to investors and creditors through the disclosure of economic performance which is expected to strengthen positive sentiment from investors and creditors even though the company is in times of uncertainty due to the COVID-19 pandemic. Penelitian ini bertujuan untuk melihat perbedaan dan pola pengungkapan CSR sebelum dan selama masa pandemi COVID-19. Sampel pada penelitian ini terdiri dari 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa ada perbedaan yang signifikan pengungkapan CSR sebelum dan selama pandemi COVID-19. Pengungkapan CSR selama pandemi COVID-19mengalami penurunan dibandingkan dengan pengungkapan CSR sebelum pandemi COVID-19. Walaupun demikian, indikator kinerja ekonomi justru mengalami kenaikan. Pola yang demikian, sejalan dengan teori stakeholders yang diajukan dalam penelitian ini. Teori stakeholders menyatakan bahwa pada masa ketidakpastian seperti krisis ekonomi dan keuangan, perusahaan cenderung memfokuskan diri terhadap pemenuhan kepentingan stakeholders definitifnya yang dalam hal ini adalah investor dan kreditor. Hal tersebut mengindikasikan bahwa perusahaan lebih mengutamakan persepsi going concern dengan memberikan sinyal kepada investor dan kreditor melalui  keterbukaan informasi kinerja ekonomi yang diharapkan bisa memperkuat sentimen positif dari investor dan kreditor walaupun perusahaan sedang ada di masa-masa ketidakpastian karena pandemi COVID-19.
Sustainability Reporting: Sebuah Analisis Bibliometrik Pada Database Scopus Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan; Resha Dwi Ayu Pangesti Mulyono
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2182

Abstract

The aims of this study is to capture the development of sustainability reporting research using the Scopus Database. This study use bibliometric method to present quantitative result in capturing those development. There are several indicators used such as citation numbers, authorship, source of the articles, theory mapping, research approaches and country. The result show that the highest citation number for sustainability reporting were 861. The most research approach used is qualitative and the commonly used theories in the field of sustainability reporting is legitimacy and stakeholders theory. García-Sánchez I.M was the most productive author in publishing sustainability reporting research with 12 total number of publication. Based on the article source journal of cleaner production was the most leading journal in sustainability reporting research with 76 publications on it. Based on the country, USA has the highest number of sustainability reporting publication than many other countries.
New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari; Nur Ravita Hanun
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30897

Abstract

This study aims to examines the mediating role of learning from home and the availability of information technology on the relationship between e-learning and accounting students’ understanding during the COVID 19 Pandemic. The sample of this study consist of 413 respondents from 14 universities in Indonesia. The result of the study indicate that during the COVID 19 Pandemic, learning from home and availability of information technology were able to mediate the relationship between e-learning and accounting students’ understanding in Indonesia. This study contributes in expanding the technology acceptance model theory in the context of COVID 19, and adding to the topics and theoretical approaches recommended by forum in the fields of accounting and education. It is also evaluating universities performance in implementing e-learning during COVID 19 Pandemic.
Penguatan Kapasitas Keterampilan Akuntansi Berbasis SAK-ETAP Mochammad Ilyas Junjunan; Ashari Lintang Yudhanti; Binti Shofiatul Jannah; Ratna Anggraini Aripratiwi; Nufaisa Nufaisa; Ajeng Tita Nawangsari
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2022): Mei 2022
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v6i1.3726

Abstract

Pengguna lulusan akuntansi dari perguruan tinggi maupun sekolah kejuruan menuntut standar kapasitas kompetensi yang tinggi di era revolusi industri. Profesi akuntansi dirasakan masih cukup bertahan di tengah persaingan teknologi informasi yang semakin cepat berkembang apabila mempunyai kompetensi dan keterampilan khsusus yang dapat menjadi pembeda dengan sumber daya lainnya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasistas keterampilan akuntansi berbasis SAK-ETAP bagi peserta didik SMK Antartika 2, Sidoarjo. Kegiatan pengabdian dilakukan secara bertahap meliputi perencanaan, pelaksanaan, dan evaluasi & monitoring tentang peningkatan keterampilan akuntansi berbasis SAK-ETAP. Hasil pelatihan kegiatan menunujukkan bahwa adanya pengabdian pen­damping­an yang dilakukan oleh tim dosen akuntansi UIN Sunan Ampel Surabaya, secara signfikan meningkatkan pemahaman dan keterampilan peserta didik tentang akuntansi berbasis SAK-ETAP. Tingkat kepuasan men­capai 83% dari seluruh peserta yang telah mengikuti kegiatan pengabdian masyarakat ini.
A Comparative Study on Financial Performance between Islamic and Conventional Banking in Indonesia During the COVID-19 Pandemic Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari; Arta Agustin Melania; Agus Purnomo Ahmad Putikadyanto
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2021): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v12i2.75-88

Abstract

The COVID-19 pandemic has had an impact on all aspects of life, including Indonesian banking. Furthermore, there has been a rapid growth of both Islamic and conventional banking industries. Therefore, this study aims to analyze the differences in the financial ratios of capital adequacy ratio, non-performing loans/non-performing financing, return on asset, return on equity, operating expense to operating income, as well as loan to deposit ratio/financing todeposit ratio of Islamic and conventional banking during the COVID-19 pandemic. Acomparative analysis method was used with a quantitative approach, and data analysis was carried out using the independent sample t-test and the Mann-Whitney rank test. The results showed that during the COVID-19 pandemic, there were significant differences in the financial performance ratios of capital adequacy ratio, non-performing loans/non-performing financing, return on asset, return on equity, operating expense to operating income, and loan to deposit ratio/financing to deposit ratio for both Islamic and conventional banking. Moreover, conventional banking tends to have better financial performance compared to Islamic bankingduring the COVID-19 pandemic. The implication of this study is that the public can find out the financial position of both Islamic and conventional banks and make comparisons to ascertain which one has a better financial position in times of crisis.
Peningkatan Kapasitas Pengelolaan dan Pelaporan Dana Desa Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 9, No 2 (2021): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/berdikari.v9i2.10107

Abstract

The village fund law has mandated the government to allocate village funds for the welfare of the community in the village. Public understanding of the importance of accountability must be reported to the state is the main focus of this community service activity. This empowerment activity aimed to increase public understanding of the management and reporting funds in the Kebonsari Village, Candi, Sidoarjo Village. The program applied to learn by doing method in the form of practical learning. Activities were carried out in stages, including gathering information, implementing socialization training, mentoring, monitoring the management, and reporting activity funds for the community. The results showed an increase in the understanding and ability of community members in managing and reporting community activity funds in Kebonsari Village with entrepreneurial activities (salted eggs), handicrafts (Sayangan), and animal husbandry (Bebek Village). A total of 17 people out of 21 residents felt the beneficial impact of the activities was shown by the level of community satisfaction. Therefore, this activity should be promoted further with a different focus according to the problems found in the community to maintain and improve accountability culture by upholding the values of integrity and transparency in the management and reports of village funds in the future. 
Praktik Akuntansi Sederhana Peternak Cacing : Sebuah Studi Fenomenologi di Desa Cabean Kabupaten Madiun Provinsi Jawa Timur Ajeng Tita Nawangsari; Kharisma Galuh Cahyanti; Mochammad Ilyas Junjunan
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.856

Abstract

This study aims to answer the question of how simple accounting practices for worm farmers are based on the meaning of accounting for worm farmers. The research method used in this research is multiparadigm research with interpretive as the paradigm. The analysis tool uses transcendental phenomenology with data collection through interviews, observation and documentation. Then the data were analyzed using a set of transcendental phenomenological methods. Among others, analyzing noema, epoche, noesis, intentional analysis, eidetic reduction and finally discussing the results of the interview data. The results of this study are the accounting practices of worm breeders based on the meaning of accounting understood by the informants. The result of this interpretation is "a practice of managing finances by memory or simple recording". Accounting is interpreted as such in accordance with the experience and awareness of worm breeders in running their business. Such meaning outputs to the accounting practices carried out by each informant. The practice referred to here is the practice of recording, measuring costs and also determining profits.