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All Journal Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Equilibrium EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Ranah: Jurnal Kajian Bahasa JOURNAL OF APPLIED ACCOUNTING AND TAXATION Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi Manajemen JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akuntansi : Jurnal Akuntansi Integratif International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Eksplorasi Akuntansi (JEA) El-Mujtama: Jurnal Pengabdian Masyarakat Balance: Journal of Islamic Accounting Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Ekonomi Bisnis DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Pengabdian Masyarakat dan Lingkungan IPSAR (International Public Sector Accounting Review) Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI) Balance: Journal of Islamic Accounting Jurnal Pengabdian Masyarakat Al-Fatimah JURALINUS
Junjunan, Mochammad Ilyas
UIN Sunan Ampel Surabaya
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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.
Pengaruh Transparansi, Akuntabilitas, dan IGCG terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat Ilyas Junjunan, Mochammad
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.v6i2.289

Abstract

The purpose of this study was to determine the effect of transparency, accountability and Islamic good corporate governance on the level of trustworthiness muzakki in dompet amanah umat amil zakat institution, Sidoarjo Regency. The population of this research is all permanent muzakki in the DAU amil zakat institute of Sidoarjo Regency and 42 respondents who participated in the study. The research analysis technique used multiple linear regression with a significant level of 5% and used t-table testing. The results obtained indicate that transparency and the application of Islamic good corporate governance are able to significantly and positively influence the trust level of muzakki. Meanwhile, the accountability in this study is not significantly able to influence the level of trust of muzakki in the dompet amanah umat amil zakat institution of Sidoarjo Regency.
Pengaruh Transparansi, Akuntabilitas, dan IGCG terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat Mochammad Ilyas Junjunan
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.v6i2.289

Abstract

The purpose of this study was to determine the effect of transparency, accountability and Islamic good corporate governance on the level of trustworthiness muzakki in dompet amanah umat amil zakat institution, Sidoarjo Regency. The population of this research is all permanent muzakki in the DAU amil zakat institute of Sidoarjo Regency and 42 respondents who participated in the study. The research analysis technique used multiple linear regression with a significant level of 5% and used t-table testing. The results obtained indicate that transparency and the application of Islamic good corporate governance are able to significantly and positively influence the trust level of muzakki. Meanwhile, the accountability in this study is not significantly able to influence the level of trust of muzakki in the dompet amanah umat amil zakat institution of Sidoarjo Regency.
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.
Perceptions Of Covid 19 Survivors: Prevention and Transmission Education Virus in Era New Normal Qori Hajidah Arianti; Ifa Elok Magfiroh Oktaviani; Ria Safitri; Mochammad Ilyas Junjunan
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2021): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.107 KB) | DOI: 10.35568/abdimas.v4i2.1484

Abstract

Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) is a new type of coronavirus that causes disorders of the respiratory system, acute pneumonia, and can lead to death. This community service is intended to provide understanding and knowledge about the prevention and transmission of COVID-19 to the wider community. This health education webinar community service activity is carried out online via Zoom. The material presented was about preventing and transmitting the virus during a pandemic according to the perception of COVID-19 survivors. Prior to the implementation of the educational webinar, participants were asked to register as well as fill out a questionnaire to measure the level of knowledge about preventing the transmission of COVID-19 (pre-test). Then at the end of the meeting, participants were asked to fill out the attendance list, and then fill out the questionnaire again (post-test). The results of the educational activity questionnaire showed that there was a good change in the level of knowledge between before and after being given educational materials with an average pre-test score of 63.84 and a post-test of 91.53 from 13 participants. So it can be concluded that this education can confirm audiovisually which can change the level of knowledge for the better.
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. 
Co-Authors ., Nufaisa Achmad Room Fitrianto Ahmad Warid Asy'ari Ainurrohman, Ahmad Miftah Aisyah, Nora Ajeng Tita Nawangsari Albaburrahim Albaburrahim Ali Ridho Syafi'i Ali Ridho Syafi'i Aliph Erwansyah Alya Zulfana Ana Toni Roby Candra Yudha Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Arta Agustin Melania Aulia, Septiana Winda Ayu Nurqinasih Binti Shofiatul Janna Buchori, Imam Chomsa, Diah Agustina Dinda Kirana Pramestia Dwi Yandari, Aprilya Dwimartha, Annisa Rizky Eva Wany, Eva Fadlil Abdani Fajri Parikesit Fakky Fahrisal Nur Farida, Laili Nur Ghina Mufidah Hafshah Rauliah Alfani Hayatul Afiyah Husna, Salma Marhamni Ifa Elok Magfiroh Oktaviani Ihda Izzatul Alfaini Imam Buchori Jannah, Binti Shofiatul Kania Dellaneira Kharisma Galuh Cahyanti Khofifah, Imroatul Kinasih, Retno Ayu Koerniawati, Dwi Kusumandaru, Hayudian Lating, Ade Irma Suryani Lumiasari, Fika M. Alfan Nashrullah M. Arifin Alatas M. Luthfillah Habibi M. Maulana Asegaf Maduta, Santi Riskining Wahyu Maufiroh, Rizqiyatul Mazidatul Faizzah Mohammad Dliyaul Muflihin Muchammad Saifuddin Muh. Syaukin Muttaqin Muhammad Irfan Afandi Muhammad Yani Mujayaroh, Anisa Lekha Munir, Sirojum Muwafida, Yumaida Tsalisa Nur Nilamsari, Syalma Eka Ningtias, Novia Siswari Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Nurul Hidayati Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pristiwianti, Silviana Amelia Putikadyanto, Agus Purnomo Ahmad Putri Aprilia Afinda Putri, Valentina Amalia Qori Hajidah Arianti Rahayu Lestari Rahayu, Hastanti Agustin Ria Safitri Rizky Dian Arifin Sayyidah Khoizuronah Shilvia Aristiowati Susanto, Febry Fabian Syauqiyah, Ayuning Tyas Syifaus Ummah, Erina Fazia Rotul Venna Narulita Rizqi Wafa’, Nafisatul Wanda Rohmatun Hamidah Widiawati Widiawati, Widiawati Wijayanti, Friska Tri Yudhanti, Ashari Lintang Zakiyatul Fakhiroh