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PERFORMANCE INDEX AND OPERATING RATIO: EFFECTS ISLAMIC ON SHARIA PROFITABILITY IN INDONESIA Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan; Zakiyatul Fakhiroh; Ana Toni Roby Candra Yudha; Achmad Room Fitrianto
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5230

Abstract

This study aimed to to ascertain the impact of Islamic Performance Index and Operating Efficiency Ratio on the financial performance of Islamic banking for 2016-2020 period. Purposive sampling was used as the empirical methodology. Data analysis was done by using Eviews 12 software and moderated regression analysis (MRA). The findings indicated that while the Islamic income ratio did not have impact on profitability, the profit sharing ratio and operating efficiency ratio had a significant detrimental impact on it. The findings also showed that intellectual capital can influence profitability by reducing the impact of operating efficiency ratio and profit sharing ratio, but it cannot affect profitability by reducing the impact of Islamic income ratio.
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.
FACTORS THAT INFLUENCE THE PURCHASE DECISION OF COSMETIC PRODUCTS ON FEMALE STUDENTS IN SURABAYA Nadila Lazulfa Rohman; Ade Irma Suryani Lating; Eva Wany; Ajeng Tita Nawangsari; Mulyani Rahman Soulisa
Journal of Artificial Intelligence and Digital Economy Vol. 1 No. 4 (2024): European Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v1i3.505

Abstract

Having an attractive appearance is the main thing by society, especially for women who pay attention to beauty. With the development of technology is expected for the cosmetics industry to improve product quality and halal awareness given that indonesia is classified as the largest use of halal cosmetics in the world in order to compete in the business world to influence purchasing decisions. The purpose of this study is to prove the influence of fear of missing out, halal product quality awareness on cosmetic purchase decisions at UIN Sunan Ampel Surabaya students. This research data collection technique through questionnaires distributed online to UIN Sunan Ampel Surabaya students. The number of samples in the study of 67 respondents obtained through purposive sampling method. The results obtained that the fear of missing out does not have a significant effect on the decision to purchase cosmetic products at UIN Sunan Ampel Surabaya students because of budget factors and tend to buy as needed. While the quality of products and halal awareness has a positive and significant effect on cosmetic purchasing decisions at UIN Sunan Ampel Surabaya students because the better the quality of products and halal awareness, the higher the purchase decision
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.
Pengelolaan Sampah Berbasis Masyarakat: Revitalisasi Bank Sampah Syariah UIN Sunan Ampel Surabaya untuk Masa Depan yang Lebih Hijau Fitrianto, Achmad Room; Nawangsari, Ajeng Tita; Agustin, Riska; Arista, Setia Rini
Riau Journal of Empowerment Vol 7 No 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/raje.7.1.16-30

Abstract

The inadequate management of waste in a region has adverse effects on environmental pollution in that area. The resulting impacts include a decline in health due to disease outbreaks carried by waste, disruptions to aesthetics and comfort, disturbance of ecosystems, and economic losses. Current waste management practices often lack the principles of reduction, reuse, and recycling, leading to negative effects on public health and the environment. Comprehensive and integrated waste management is needed to achieve economic benefits, health for the community, and environmental safety. This study focuses on the revitalization of a Sharia-based Waste Bank (BSS) at Sunan Ampel State Islamic University (UINSA) in Surabaya, Indonesia. The aim is to support the university's commitment to environmental sustainability and implement quality waste management. The research employs a combination of qualitative and quantitative methods, including surveys, focus group discussions, and interviews, to assess the current waste management situation, stakeholders' perceptions, and potential strategies for waste bank revitalization. The study proposes a community-based waste management model through the revitalization of BSS to empower both internal and external stakeholders. This model integrates educational programs, financial incentives, and technological solutions to promote waste reduction, sorting, and recycling. The research contributes to enhancing waste management practices in the university and its surrounding communities while aligning with global sustainability goals.
Co-Authors Abdurrohman, Adi Achmad Room Fitrianto agustin, riska Ahmat Hoirol Anam Amalya Ahmad, Dwi Rezky Ana Toni Roby Candra Yudha 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 Buchori, Imam Bugis Setiawan Chofifah Ayu Widya Ningrum Dwi Rezky Amalya Ahmad Dwi Yandari, Aprilya Echa Nur Apriska Sury Eva Lailatul Fitriyah Eva Wany Fadlil Abdani Firly Husniyatul 'Adawiyah Gibbons, Nadine Elizabeth Hamdani, Azzra Faqih Ihda Izzatul Alfaini Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Kamiline Mahaballah Uzla Kharisma Galuh Cahyanti Khudzaifah, Adelia Kusumawati, Muhammad Dhoifulloh Lating, Ade Irma Suryani M. Farhan Abid Pratama Masruroh, Auliyatul Mazidatul Faizzah Moch Adrian Maulana Muchammad Saifuddin Mulyani Rahman Soulisa Nadila Lazulfa Rohman Nafiisah, Ari Santi Nasywa Roudhotul Firdaus Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Putikadyanto, Agus Purnomo Ahmad Putri Najwa Minadhifah Rahayu, Dian Kharisma Putri Rahma Ningrum Ramadhani, Eka Nur Wahyu Safitri Shima Qurrota A’yunin Syah Strivany, Anastasya Rizki Sulistyawan, Fajar Susanto, Febry Fabian Syarifka Satya Putri Zaen Syayyidah Azzahra Syifa, Naila Hidayatus Widad, Naswa Faqrizah Al Yudhanti, Ashari Lintang Yulianti, Defita Zakiyatul Fakhiroh Zalfa Iklil Farida