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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 Journal of Sharia Economics, Banking and Accounting Jurnal Pengabdian Masyarakat Al-Fatimah JURALINUS
Junjunan, Mochammad Ilyas
UIN Sunan Ampel Surabaya
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THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION ON PROFITABILITY IN NON-CYCLICAL CONSUMER COMPANIES ON THE IDX IN 2020-2023 Maduta, Santi Riskining Wahyu; Junjunan, Mochammad Ilyas; Nilamsari, Syalma Eka
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.10366

Abstract

The rise of environmental pollution due to waste disposal requires companies to be more responsible for the impact of their operations. The implementation of green accounting is a strategic solution, as it helps companies manage environmental costs transparently and encourages sustainable practices. On the other hand, high profitability is needed to support this initiative while attracting investors who are increasingly concerned about environmental aspects. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. Data was obtained through the website www.idx.co.id and selected using purposive sampling method with a total sample of 120 companies. The results showed that green accounting has an effect on profitability. This indicates that companies that implement green accounting well, such as responsible waste management, energy efficiency, and transparent environmental reporting, are able to utilize their assets more effectively in generating profits. Therefore, it can be seen that the implementation of good green accounting not only plays a role in preserving the environment, but also contributes to profitability.
THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION ON PROFITABILITY IN NON-CYCLICAL CONSUMER COMPANIES ON THE IDX IN 2020-2023 Maduta, Santi Riskining Wahyu; Junjunan, Mochammad Ilyas; Nilamsari, Syalma Eka
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.10366

Abstract

The rise of environmental pollution due to waste disposal requires companies to be more responsible for the impact of their operations. The implementation of green accounting is a strategic solution, as it helps companies manage environmental costs transparently and encourages sustainable practices. On the other hand, high profitability is needed to support this initiative while attracting investors who are increasingly concerned about environmental aspects. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. Data was obtained through the website www.idx.co.id and selected using purposive sampling method with a total sample of 120 companies. The results showed that green accounting has an effect on profitability. This indicates that companies that implement green accounting well, such as responsible waste management, energy efficiency, and transparent environmental reporting, are able to utilize their assets more effectively in generating profits. Therefore, it can be seen that the implementation of good green accounting not only plays a role in preserving the environment, but also contributes to profitability.
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.
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.
Dampak Digitalisasi Terhadap Keuangan Usaha Mikro F&B di Surabaya Pratiwi, Vibby Arifianto; Junjunan, Mochammad Ilyas
Journal of Sharia Economics, Banking and Accounting Vol 3, No 1: 2026
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v3i1.300

Abstract

Penelitian ini bertujuan mengevaluasi dampak digitalisasi terhadap pengelolaan keuangan UMKM FB di Surabaya. Tujuan utama adalah menilai bagaimana adopsi teknologi digital QRIS, aplikasi keuangan, dan pencatatan digital mempengaruhi efisiensi arus kas, akurasi pelaporan, serta kendali biaya, serta hambatan implementasi. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif, dengan pengumpulan data dilakukan melalui wawancara mendalam dan observasi langsung terhadap tiga pelaku UMKM yang berbeda. Data yang terkumpul kemudian dianalisis secara tematik, dengan melakukan triangulasi sumber untuk memastikan validitas dan reliabilitas temuan penelitian. Hasil menunjukkan digitalisasi mempercepat arus kas, memperlancar transaksi, dan meningkatkan akurasi serta transparansi laporan keuangan. QRIS dan aplikasi keuangan mempercepat arus kas, mengurangi kehilangan kas, serta memudahkan pelaporan real-time. Pencatatan digital meningkatkan kendali biaya dan perencanaan modal kerja. Tantangan utama meliputi literasi digital rendah, keterbatasan sumber daya untuk investasi awal, serta infrastruktur internet tidak stabil. Dukungan pendampingan, literasi keuangan, serta akses teknologi diperlukan untuk manfaat jangka panjang.
Co-Authors ., Nufaisa Achmad Room Fitrianto Ade Irma Suryani Lating 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 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 Husna, Salma Marhamni 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 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 Pratiwi, Vibby Arifianto 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 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 Yudhanti, Ashari Lintang Zakiyatul Fakhiroh