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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 AbdiMas Nusa Mandiri Jurnal Eksplorasi Akuntansi (JEA) Abdimisi 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) IIJSE Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI) Balance: Journal of Islamic Accounting Jurnal Pengabdian Masyarakat Al-Fatimah JURALINUS Ranah: Jurnal Kajian Bahasa
Mochammad Ilyas Junjunan
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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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.
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. 
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.
Co-Authors ., Nufaisa Achmad Room Fitrianto Ade Irma Suryani Lating Adinda Angie Dwi Santoso 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 Anggraeni, Windi Ariesty Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Arta Agustin Melania Aulia, Septiana Winda Ayu Nurqinasih Azzahru, Dewi Binti Shofiatul Janna Binti Shofiatul Jannah Buchori, Imam Chomsa, Diah Agustina Dinda Kirana Pramestia Dwi Sulistiani Dwi Yandari, Aprilya Dwimartha, Annisa Rizky Eva Wany, Eva Fadlil Abdani Fajri Parikesit Fakky Fahrisal Nur Farida, Laili Nur Ghina Mufidah Hafshah Rauliah Alfani Handayani, Astrid Tri Safira Hanifah, Fitrotunnisa Nur Hayatul Afiyah Ifa Elok Magfiroh Oktaviani Ihda Izzatul Alfaini Imam Buchori Irawati, Wiwit Jannah, Binti Shofiatul Jatmika, Windy Kania Dellaneira Kharisma Galuh Cahyanti Khofifah, Imroatul Kinasih, Retno Ayu Koerniawati, Dwi Kusumandaru, Hayudian 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 Safdar Muhammad Yani, Muhammad Mujayaroh, Anisa Lekha Munir, Sirojum Muwafida, Yumaida Tsalisa Nur Nabila Amaro Laila Rosyda 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 Prastiwi, Niken Pristiwianti, Silviana Amelia Putikadyanto, Agus Purnomo Ahmad Putri Aprilia Afinda Putri, Valentina Amalia Qori Hajidah Arianti Rafles Ginting Rahayu Lestari Rahayu, Hastanti Agustin Ria Safitri Rizky Dian Arifin Salma Marhamni Husna Salsabila, Shofiyah Nugraha Sari, Dian Wulan Sayyidah Khoizuronah Shilvia Aristiowati Siti Makromah Susanto, Febry Fabian Syauqiyah, Ayuning Tyas Syifaus Ummah, Erina Fazia Rotul Venna Narulita Rizqi Wafa’, Nafisatul Wanda Rohmatun Hamidah Widiawati Widiawati, Widiawati Widiyati, Dian Wijayanti, Friska Tri Wiwin Siswanti Yudhanti, Ashari Lintang Zakiyatul Fakhiroh