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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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Artificial Intelligence in Sustainability Reporting: Mapping a Nascent Field through Bibliometric Analysis Jannah, Binti Shofiatul; Junjunan, Mochammad Ilyas; Buchori, Imam; Ainurrohman, Ahmad Miftah; Rosyda, Nabila Amaro Laila
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.134825

Abstract

Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables.Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis.Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size.Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy.Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results.Keywords: Corporate political connections, family ownership, audit qualityArticle Type: Bibliometric Review
Survival Strategies of Muhammadiyah Schools During The Covid-19 Pandemic Yani, Muhammad; Junjunan, Mochammad Ilyas; Hanun, Nur Ravita
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 1 (2023): JABM, Vol. 9 No. 1, Januari 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.1.50

Abstract

The COVID-19 pandemic requires the government to issue various strategic policies that impact all sectors, especially the education sector. This research attempts to determine the strategy of private schools in Indonesia, especially in school sustainability during the COVID-19 pandemic. The interpretive paradigm with a descriptive qualitative approach was used as a study method. The location of this research was Muhammadiyah schools in Sidoarjo Regency at the junior high school level, as many as 10 schools. Data analysis was carried out using data reduction, presentation, and conclusion-drawing procedures. The results of this study indicate that Muhammadiyah junior high schools in Sidoarjo Regency use online learning as a survival strategy by utilizing the various facilities they have. In addition, several creative and innovative new programs are implemented comprehensively to support the financial limitations of schools and students. Other results also show that each location's Muhammadiyah Branch Leaders (PCM) actively support all school needs from resources, finances, and health facilities. Keywords: survival strategy, covid-19 pandemic, muhammadiyah junior high schools
Measuring the Strength of UIN Sunan Ampel Surabaya in Achieving PTN-BH Buchori, Imam; Muflihin, Mohammad Dliyaul; Junjunan, Mochammad Ilyas
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.3934

Abstract

This research focuses on assessing the strength of UIN Sunan Ampel Surabaya as one of the religious state universities with a public service agency towards an incorporated state university (PTN-BH). This research uses a qualitative approach by involving all components of the measurement indicators of the requirements as an incorporated state university, which are combined with qualitative data from observed respondents who understand the data conditions of UIN Sunan Ampel Surabaya. In addition, the benchmarking approach is used through visiting campuses to get expert judgment on indicators that cannot be quantified. The results of this study indicate that from the perspective of organizing quality tri dharma, the strength of UIN Sunan Ampel Surabaya is still not fully feasible to go to PTN-BH, while from the perspective of managing a state university organization based on good governance principles and the perspective of financial feasibility, UIN Sunan Ampel is already feasible to go to PTN-BH. In addition, from the total score value obtained, the accumulated strength of UIN Sunan Ampel Surabaya gets a value of 329.1 above the minimum value of eligibility to become a legal state university of 299.9.
The Resiliency of Islamic Boarding Schools in the Covid-19 Pandemic Era Buchori, Imam; Junjunan, Mochammad Ilyas; Nawangsari, Ajeng Tita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.4882

Abstract

This study focuses on the administrative leadership, financial oversight, and instructional practices of the boarding schools al-Amanah Junwangi, Manba'ul Hikam Putat, and Annur Penatarsewu, Sidoarjo. This study employed a quantitative approach and a case study methodology. Respondents who served as informants for the study included KH. Nurcholis Misbah from al-Amanah, KH. Muh. Salim Imron from Manba'ul Hikam, and KH. Anwar Ichsan from Annur. To give more pertinent supporting information, additional respondents were also included. The findings of this study include Islamic boarding schools applying various learning patterns, ranging from full online, hybrid class systems, to face-to-face by maintaining distance. Additionally, al-Amanah and Manba'ul Hikam were not as negatively impacted financially because the two boarding schools had sufficient "reservoirs" that could accommodate all activities that caused costs to arise during the pandemic and strong confidence and resolve to face the pandemic. In contrast, Annur Islamic boarding school had sufficient impacts on learning and financial management. The fact that Annur Islamic Boarding School has several alumni who support the academic success of students who are impacted by the moving learning model, however, is another strength that has helped it survive during the COVID-19 pandemic.
Unraveling Market Shifts: A Study of Abnormal Returns, Trading Activity, and Volume Dynamics Around the COVID-19 Pandemic Mochammad Ilyas Junjunan; Adinda Angie Dwi Santoso; Binti Shofiatul Jannah; Muhammad Safdar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6459

Abstract

This study (case study on LQ-45 stocks on the Indonesia Stock Exchange) will examine the differences between these times to evaluate abnormal returns, trading frequency activity, and volume activity before and after the Covid-19 pandemic. In the approach, quantitative methodology is used. A purposive sampling strategy is used to collect the data with a population of 60 enterprises from 2018 to 2021, and a sample of 28 companies is obtained. The results of the investigation showed that the abnormal returns before and after the COVID-19 epidemic did not differ significantly. However, a study on trading volume activity and trading frequency activity revealed that there were notable variations between the COVID-19 pandemic and other times. Investors will compete with one another to sell their shares as a result of their worries that the COVID-19 case may spread and become challenging to handle. Investors prefer to sell these shares rather than hold onto businesses that carry a significant chance of financial loss as a result.
ANALISIS PERENCANAAN PENGELOLAAN DANA DESA PADA DESA MAJANGAN KABUPATEN SAMPANG Makromah, Siti; Junjunan, Mochammad Ilyas
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/0drfbf54

Abstract

This study aims to analyze the planning and management of Village Funds in Majangan Village, Sampang Regency, during the 2023–2025 period. The main focus is to examine how the village government plans the use of Village Funds to remain effective and aligned with community needs amid limited budgets and environmental challenges. This research employs a qualitative descriptive method. Data were collected through in-depth interviews with the Village Head and village officials, documentation of the Village Government Work Plan (RKPDes) and the Village Budget Realization Report (APBDes), as well as direct field observations of development activities. The findings indicate that the planning process of the Village Fund is carried out through a participatory mechanism known as Musyawarah Desa (Village Deliberation), which allows community involvement in determining development priorities. Most of the Village Fund is allocated to the field of village development, particularly infrastructure projects such as roads, irrigation, and street lighting. The management of the Village Fund in Majangan Village reflects the principles of transparency, accountability, and community participation. Although there was a decline in fund allocation in 2025, the village government successfully maintained financial balance and implemented priority programs in accordance with prevailing regulations.
Anti-Fraud UMKM Finance: Pendampingan Pengelolaan Keuangan Usaha untuk Membangun Kejujuran dan Keterbukaan Dalam Bisnis Jatmika, Windy; Ginting, Rafles; Irawati, Wiwit; Sari, Dian Wulan; Junjunan, Mochammad Ilyas; Widiyati, Dian; Sulistiani, Dwi; Anggraeni, Windi Ariesty
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.57409

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi signifikan terhadap perekonomian nasional, namun masih menghadapi tantangan besar dalam pengelolaan keuangan yang transparan dan akuntabel. Minimnya literasi keuangan dan lemahnya sistem pengendalian internal sering kali membuka peluang terjadinya praktik kecurangan (fraud), yang berdampak pada menurunnya kepercayaan konsumen, mitra bisnis, serta lembaga keuangan. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan literasi keuangan, menanamkan nilai kejujuran dan akuntabilitas, serta memperkuat kemampuan pengendalian internal pada pelaku UMKM melalui program “Anti-Fraud UMKM Finance”. Metode pelaksanaan meliputi workshop, pelatihan, simulasi kasus, dan pendampingan langsung kepada 90 peserta yang merupakan pelaku usaha mikro dan jemaat Balai Paroki Redemptor Mundi, Dukuh Kupang, Surabaya. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai pencatatan transaksi, penyusunan laporan keuangan sederhana, serta penerapan sistem pencatatan anti-fraud. Sebanyak 85% peserta mulai menerapkan sistem pencatatan keuangan terpisah antara pribadi dan usaha, sedangkan 92% peserta menyatakan memperoleh pemahaman baru terkait pencegahan fraud. Kegiatan ini juga berhasil menumbuhkan budaya keterbukaan dan kejujuran dalam pengelolaan keuangan, yang pada gilirannya memperkuat kepercayaan konsumen dan mitra bisnis. Program ini dapat dijadikan model pendampingan keberlanjutan untuk memperkuat integritas dan daya saing UMKM melalui literasi keuangan dan tata kelola usaha yang transparan. Kata kunci: UMKM, anti-fraud, literasi keuangan, akuntabilitas, pengendalian internal
TANTANGAN PENGIMPLEMENTASIAN LAPORAN KEUANGAN SESUAI SAK-EMKM PADA UMKM BATIK JETIS SIDOARJO Handayani, Astrid Tri Safira; Salsabila, Shofiyah Nugraha; Hanifah, Fitrotunnisa Nur; Azzahru, Dewi; Prastiwi, Niken; Lating, Ade Irma Suryani; Aristantia, Selvia Eka; Muflihin, Mohammad Dliyaul; Yudhanti, Ashari Lintang; Junjunan, Mochammad Ilyas
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i1.6500

Abstract

The community service in Batik Jetis Sidoarjo MSMEs aims to provide an understanding to business actors about the importance of implementing the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). In addition, this activity also includes assistance for MSME players in implementing SAK EMKM, which plays an important role in improving the quality of their financial statements. The problem faced by craftsmen in Kampung Jetis is the lack of ability and knowledge of business actors related to the implementation of effective accounting. Therefore, this assistance is expected to help them understand and apply accounting better to support the sustainability of their business. This service method is carried out in 3 stages, including: Observation, Socialization, and Assistance. The results of observations and interviews show that the majority of MSME actors do not understand standardized financial records and still use simple bookkeeping. Socialization was carried out through basic accounting training, followed by pretest and posttest to measure the increase in understanding. Furthermore, mentoring was provided to two MSME players, namely Bu Ratna and Pak Rinaldi, with a focus on digitizing financial records and separating business and personal assets. The results of this program show that intensive education and mentoring are necessary for MSMEs to effectively implement SAK-EMKM.
Improving Packaging Quality and Marketing Strategy for Bimo Special Honey Salma Marhamni Husna; Mochammad Ilyas Junjunan
Jurnal Pengabdian Masyarakat Al-Fatimah Vol. 2 No. 1 (2025): Juni
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The community service program focused on improving the understanding and skills of micro, small, and medium enterprise (MSME) actors in Jelun Atas Village, Bimo, Probolinggo, designing product packaging and utilizing digital marketing strategies. The method employed was participatory rural appraisal (PRA), emphasizing active community involvement. The activities were divided into three phases: planning, implementation, and evaluation. During implementation, participants were provided with training on creating attractive and functional packaging and maximizing digital platforms for marketing. The results showed a significant improvement in participants’ knowledge and practices, as evidenced by a 50% increase in average scores from pretest to posttest. Participants expressed high satisfaction with the program, highlighting its practical and applicable benefits. This activity is expected to foster the growth of sustainable business practices and increase local competitiveness
ANALISIS EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) PADA DESA MENTARAS, KABUPATEN GRESIK Wiwin Siswanti; Mochammad Ilyas Junjunan
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9000

Abstract

This study aims to analyze how effective the management of APBDes in Mentaras Village, Dukun District, Gresik Regency in 2024 by consider the principles of transparency, accountability, participation, and budget discipline. This research uses descriptive quantitative method with primary data through interviews with the Finance Staff and secondary data in the form of APBDes and budget realization reports. Data collection was carried out through interviews, documentation, and observation while the effectiveness analysis is based on the ratio referring to the Decree of the Minister of Home Affairs Number 690.900.327 of 1996. The results of this study indicate that the effectiveness of village revenue reached 90.09% and the effectiveness of village expenditure was 91.85%, which is considered effective. However, the revenue sharing from regional taxes and levies only reached 57.74%, thus being declared ineffective due to delays in fund disbursement and a mismatch between targets and actual revenues.
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