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All Journal EL-MUHASABA Jurnal Kajian Akuntansi 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) JAE (Jurnal Akuntansi dan Ekonomi) Akuntansi : Jurnal Akuntansi Integratif Journal of Contemporary Accounting 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 Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS JAKED JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Bisnis dan Manajemen (JBM) Jawa Dwipa BanKu: Jurnal Perbankan dan Keuangan JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Jurnal Ekbis (Ekonomi & Bisnis) 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) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Riset Multidisiplin Edukasi WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya Journal of Artificial Intelligence and Digital Economy
Ajeng Tita Nawangsari
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Mengungkap Makna Pendapatan dalam Perspektif Sopir Bus di Masa Pandemi Covid-19 Ihda Izzatul Alfaini; Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i1.17144

Abstract

Purpose: This study aims to understand in depth the meaning of income according to the perspective of city transportation bus drivers at the Paciran terminal during the COVID-19 pandemic. In this study, the meaning of income is formed by the environment of the city transport bus drivers.Method: This study uses the approach with the interpretive paradigm of Husserl's transcendental phenomenology. The phenomenological method emphasizes the meaning that arises from each individual's experience and awareness. Results: The results showed that the informants had different meanings of income. Income is interpreted as a form of material used to meet family needs and future savings. Income is a non-material form, namely the income of inner satisfaction by feeling happy because it helps passengers who need transportation, and income is a spiritual form by applying "flexible" fares to passengers who need transportation for humanitarian purposes, It is believed that someone will get more sustenance than what is given to others because sustenance has already been arranged.Implications: This study reveals the meaning of income from the perspective of bus drivers. The approach through different professions but close to the community provides expansion and development of accounting theory from various existing perspectives, including the internalization of local wisdom values in it.Novelty: This study has a novelty in Hurssel's phenomenological approach in the context of the meaning of income from the perspective of bus drivers which has a meaning that is contrary to the concept of accounting theory.
A Tauhidic Phenomenology Study of the Meaning of Profit Mazidatul Faizzah; Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.04

Abstract

This study seeks to investigate the meaning of profit as expressed in a local trader stall, which sells a set of food, consisting seventeen types of side dishes, and drinks for a very low price while applying Islamic values in its selling practices. This research employed a qualitative study with a phenomenological tauhid approach as its analytical tool. Data collection for this research was obtained through in-depth interviews. The study results indicate that the owner of food stall considers the meaning of profit to be vast and not limited to financial or material gain. Profit can take the form of enjoyment, sufficiency, and the fulfillment of a servant's prayer by Allah SWT. This is different from the concept of profit in general, which is the difference between the total amount of revenue generated as a result of transactions and the total costs associated with that revenue.
Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ade Irma Suryani Lating; Ajeng Tita Nawangsari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i2.2790

Abstract

This study aims to examine stakeholder theory and legitimacy with the triple bottom line approach on environmental aspects, by examining the direct effect of green accounting on economic performance and the moderating role of environmental performance on the relationship between green accounting and economic performance. A total of 90 data  across 15 companies in the mining sector during the six annual report periods were used as sample. This sample were analyzed using an interaction moderation regression model. The results of the study show that the application of green accounting has a positive effect on economic performance, in addition environmental performance is able to quasi-moderate the relationship between green accounting and economic performance. The limitations of this study lies in the limited measurement of the GRI index on environmental performance aspects. Further more the limited scope of the corporate sub-sector put some generalizing issue. Future research is expected to use environmental performance indicators that can generalize results to other company sub-sectors. In addition, cross section data analysis is more relevant which is developed in the moderation of the analysis model.
MOTIVATIONAL BONUSES TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI INDONESIA Nurul Hasanah M Zach; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ajeng Tita Nawangsari; Selvia Eka Aristantia
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4739

Abstract

This study aims to examine the influence of leverage, motivational bonuses, and company size on earnings management. The research focuses on banking companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in data from 16 companies with 80 observations over a 5-year period. The data analysis method used in this research is multiple linear regression with EViews 10. The results of the data analysis indicate that leverage, and company size do not have a significant impact on earnings management. However, motivational bonuses show a negative influence on earnings management. Based on these findings, companies continue to implement strict supervision of management to prevent earnings management actions. Providing bonuses has proven to be effective in minimizing earnings management, thereby preserving the credibility of financial reports presented to the public. Recommendations for future researchers include adding other variables, such as profitability and institutional ownership, as additional factors. Additionally, extending the observation period or using subjects other than banking companies could be explored in further studies.
PERSEPSI MAHASISWA TENTANG PENERAPAN PEMBELAJARAN DARING TERHADAP MINAT BELAJAR MAHASISWA AKUNTANSI Pandansari, Ayu; Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Hanun, Nur Ravita; Nawangsari, Ajeng Tita; Dwi Yandari, Aprilya
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/333rby40

Abstract

This study aims to determine whether there is a relationship between student perceptions about the application of learning from student interest in learning during the COVID-19 pandemic. This study uses a quantitative approach with a survey design. The research sample was students of the accounting study program at the State Islamic University of Sunan Ampel Surabaya who carried out bold learning in the even semesters of the 2020/2021 academic year. In addition, the sampling technique used is purposive sampling and the research sample is 52 respondents. Questionnaires were used for data collection. The data analysis technique of this study used descriptive statistics, instrument test data and hypothesis testing with correlation analysis. The test instrument data consists of validity and reliability tests. The results showed that there was a significant relationship between students' perceptions about the application of bold learning to students' interest in learning in the accounting study program at the State Islamic University of Sunan Ampel Surabaya.
The Development of New Accounting History Research in Indonesia: Perkembangan Penelitian Sejarah Akuntansi di Indonesia dalam Bingkai Perspektif NAH Nawangsari, Ajeng Tita; Hanun, Nur Ravita
Journal of Accounting Science Vol. 4 No. 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.894

Abstract

This study aims to capture the development of new accounting history research in order to understand the extent to which accounting history has been carried out and the possible direction of research in the future. This study use literature review to collect the data. The result shows that the NAH research in Indonesia has been carried out such as accounting research during the colonioal period, the early era of Indonesia’s independence, the ancient java and bali period. However, the opportunity to do the New accounting history research in Indonesia is still widely open considering that Indonesia is a country with many cultures and dynamics. Some opportunities in this field are accounting research during the Islamic Kingdom and contemporary accounting research which can describe various current accounting dynamics that impact the development of accounting.
Budget Participation dan Psychological Capital Pada Creative Attitude di Sekolah Muhammadiyah Unggul Jawa Timur Junjunan, Mochammad Ilyas; Nawangsari, Ajeng Tita; Abdani, Fadlil
Journal of Accounting Science Vol. 4 No. 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.1080

Abstract

This study aims to examine the level of budget participation and physicological capital toward the creative attitude in Sekolah Muhammadiyah Unggul Jawa Timur. We used 148 combined sample which consist of educators and education staff who participated in the 2018 budget preparation. The variables used in this study are participation and physicological capital which are measured by a person’s positive mental state including resilience, optimism, hope and self efficiacy. The study indicate that the budget participation in a supportive school environment will have a positive impact on the behavior of teachers and employeesin creating new innovate and supperior programs.
MENINGKATKAN PENGELOLAAN KEUANGAN DI SEKTOR SWASTA MELALUI TEKNIK PENGANGGARAN Junjunan, Mochammad Ilyas; Saifuddin, Muchammad; Nawangsari, Ajeng Tita; Susanto, Febry Fabian
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 3 No 1 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v3i1.8253

Abstract

Training in budgeting techniques is key to successful and sustainable financial management, both for individuals and organizations. This mentoring activity aims to provide participants with an understanding of the importance of financial management in the private sector, especially for financial directors and managers to plan and control budget-based business operations. This mentoring and training uses a method that focuses on extracting information, implementing, and monitoring evaluation based on tutorial practicum activities directly in the computer laboratory on financial management in the private sector and budgeting techniques. The results of this service show an increase in the understanding and ability of participants in preparing budget-based operational and financial plans at the Labini AMDK company, Madura. In addition, 82% of the participants' satisfaction level with the service activities carried out by the service team of the Faculty of Economics and Islamic Business at UIN Sunan Ampel Surabaya. In the future, mentoring and training activities, as well as monitoring and evaluation, can be consistently carried out with different directions and focuses according to the obstacles faced by the community so that the level of understanding and implementation of budget-based planning can continue to be developed for effective and efficient performance achievement.
PROSEDUR AUDIT PERSEDIAAN KAP BUNTARAN & LISAWATI UNTUK MENGIDENTIFIKASI KESALAHAN PENCATATAN PERSEDIAAN PADA LAPORAN KEUANGAN Khudzaifah, Adelia; Nawangsari, Ajeng Tita; Lating, Ade Irma Suryani
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 10 No 1 (2024): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v10i1.1171

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis kesalahan pencatatan persediaan yang terjadi di perusahaan klien KAP Buntaran & Lisawati. Dengan menggunakan pendekatan kualitatif, penelitian ini memfokuskan pada objek penelitian yaitu persediaan dan pencatatam persediaan. Fokus penelitian ini adalah prosedur audit persediaan yang dilakukan KAP Buntaran & Lisawati untuk mengidentifikasi kesalahan pencatatan pada persediaan. Penelitian ini menggunakan data primer yang diperoleh melalui wawancara dengan anggota tim audit dari KAP Buntaran & Lisawati yang terdiri dari senior auditor dan junior auditor. Hasil penelitian menunjukkan jika prosedur audit persediaan dapat secara efektif mengidentifikasi adanya kesalahan pencatatan sehingga perusahaan dapat terhindar dari kesalahan pencatatan persediaan dan menghasilkan laporan keuangan yang lebih andal
ANALISIS PENGAKUAN PENDAPATAN PADA PT.PLN (PERSERO) UP3 PASURUAN Masruroh, Auliyatul; Tita Nawangsari, Ajeng
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1204

Abstract

Penelitian ini bertujuan untuk menganalisis pengakuan dan pengukuran pendapatan pada PT. PLN (Persero) UP3 Pasuruan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 23. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan data primer yang diperoleh melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa sumber pendapatan perusahaan terdiri dari pendapatan operasional dan non-operasional. Konsep pengakuan dan pengukuran pendapatan telah diterapkan sesuai dengan PSAK No. 23, menggunakan metode akrual. Pencatatan laba perusahaan dilakukan berdasarkan basis akrual, sementara pencatatan bermasalah menggunakan basis kas, dengan laba diukur sebesar nilai wajar. Simpulan bahwa PT. PLN (Persero) UP3 Pasuruan telah menerapkan prinsip-prinsip akuntansi yang sesuai dalam pengakuan dan pengukuran pendapatan. Kata Kunci: Akrual basis; Pendapatan; PSAK No. 23
Co-Authors Abdurrohman, Adi Achmad Room Fitrianto Ade Irma Suryani Lating afrinda rahma aulia agustin, riska agustina dwi wulandari Ahmat Hoirol Anam Amala, Sabitha Aksanu Amalya Ahmad, Dwi Rezky Ana Toni Roby Candra Yudha Anas Tasya Angely Fidausya Anas Tasya Angely Fidausya Anggun Salsabila Ani Umaturrokhima Annisa Putri Nur Maharani Aqilah Nahda Dzakira Aripratiwi, Ratna Anggraini Arista, Setia Rini Aristantia, Selvia Eka Arta Agustin Melania Bima Rafly Fachrezzi Bima Rafly Fachrezzi Buchori, Imam Bugis Setiawan Cahyanti, Kharisma Galuh Chofifah Ayu Widya Ningrum Dewi, Karisma Dina Niatulmutmainah Dini Khoirani Dwi Rezky Amalya Ahmad Dwi Yandari, Aprilya Echa Nur Apriska Sury Eva Lailatul Fitriyah Eva Wany Fadlil Abdani Firdaus, Roykhana Firly Husniyatul 'Adawiyah Gibbons, Nadine Elizabeth Halimahtus Aprilia Mahasa Hamdani, Azzra Faqih Ihda Izzatul Alfaini Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Kamiline Mahaballah Uzla Kamiline Mahaballah Uzla Kharisma Galuh Cahyanti Khofifah Amelia Putri Khudzaifah, Adelia Kusumawati, Muhammad Dhoifulloh Lu'lu'atul Maknunah M. Farhan Abid Pratama Masruroh, Auliyatul Mazidatul Faizzah Merine Mistin Fatmawati Moch Adrian Maulana Mochammad Ilyas Junjunan Muchammad Saifuddin Muharrom Firmansyah Mulyani Rahman Soulisa Nadila Lazulfa Rohman Nafiisah, Ari Santi Nasywa Roudhotul Firdaus Natasya, Syafiqah Fitri Natul Maisaroh Nor Aisah, Siti Novia Ardiana Novia Ardiana Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hadi Jayanti Nurul Hasanah M Zach Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pujiati, Eni Pupsitsari, Emilia Putikadyanto, Agus Purnomo Ahmad Putri Najwa Minadhifah Putri, Ega Novita Setianing Rahayu, Dian Kharisma Putri Rahma Ningrum Ramadhani, Eka Nur Wahyu Safitri Riska Agustin Setia Rini Arista Shima Qurrota A’yunin Syah Strivany, Anastasya Rizki Sulistyawan, Fajar Susanto, Febry Fabian Syarifka Satya Putri Zaen Syayyidah Azzahra Syifa, Naila Hidayatus titanur istiqomah Wardhana, Hilmi Abiyya Labiib Widad, Naswa Faqrizah Al Yudhanti, Ashari Lintang Yulianti, Defita Zakiyatul Fakhiroh Zalfa Iklil Farida