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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 JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) 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 Journal of Economics, Entrepreneurship, Management Business and Accounting 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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Penerapan Pencatatan Keuangan Digital Dalam Kinerja UMKM di Pasar Gedangan Sherly Aulia Yunianti; Mochammad Ilyas Junjunan
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): 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.v4i1.8202

Abstract

This study aims to examine the influence of digital financial record-keeping on the performance of MSMEs in Pasar Gedangan. By adopting a qualitative method, data were collected through interviews and observations of ten MSME actors who have used digital recording systems. The results indicate that the implementation of digital financial record-keeping enables MSMEs to manage their finances more effectively and improve business outcomes. However, several challenges were identified, such as a lack of understanding of technology and limited access to necessary devices. This study recommends the implementation of training and assistance programs to help MSMEs optimize the use of this technology.
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.
Praktik Akuntansi Sederhana Peternak Cacing : Sebuah Studi Fenomenologi di Desa Cabean Kabupaten Madiun Provinsi Jawa Timur Nawangsari, Ajeng Tita; Cahyanti, Kharisma Galuh; Junjunan, Mochammad Ilyas
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.
Penerapan Pencatatan Keuangan Digital Dalam Kinerja UMKM Di Pasar Gedangan Sherly Aulia Yunianti; Mochammad Ilyas Junjunan; Rianto Anugerah Wicaksono
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2966

Abstract

Digital transformation in financial management has become an essential factor in improving the competitiveness of Micro, Small, and Medium Enterprises (MSMEs), particularly within traditional market sectors. This study aims to analyze the effect of implementing digital financial record-keeping on the performance of MSMEs in Gedangan Market, Sidoarjo. The research employed a qualitative approach using a descriptive case study design. Data were collected through in-depth interviews, observations, and documentation involving ten MSME owners who had utilized digital financial recording applications for at least six months. Data analysis was conducted using thematic analysis to identify major patterns and themes related to changes in business financial management. The findings indicate that the implementation of digital financial record-keeping improves transaction management efficiency, financial information accuracy, cash flow control, and supports faster and more accurate business decision-making. In addition, digital systems enhance business transparency and accountability, which contribute to improved MSME performance. However, technology implementation still faces several challenges, including limited digital literacy, inadequate access to devices, and resistance to change. This study contributes to the growing literature on MSME digital transformation in traditional market contexts and highlights the importance of continuous training and assistance programs to support the adoption of digital financial technology.
Evaluasi Penerapan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan KPP Bea Cukai X Valentina Amalia Putri; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.130

Abstract

This study aims to analyze the application of the internal control system based on the COSO framework at the X Customs Supervision and Service Office in an effort to improve the quality of financial statements in the midst of rampant cases of smuggling illegal goods that harm the state so it is important to implement a comprehensive internal control system. The research method used is descriptive qualitative. Data collection is done through interviews and documentation through the stages of collection, data production, data presentation and conclusion drawing. The COSO framework is used as a reference in analyzing five internal control components: control environment, risk assessment, control activities, information and communication, and monitoring. Evaluation of the implementation of the internal control system on the quality of Customs and Excise financial reports is necessary for the development of a comprehensive research methodology to measure the effectiveness of the internal control system and its impact on the quality, reliability and transparency of financial reports within the Customs and Excise. The results showed that X Customs Supervision and Service Office has implemented internal control in accordance with the COSO framework, by developing a systematic and comprehensive monitoring mechanism.
TANTANGAN PENGIMPLEMENTASIAN LAPORAN KEUANGAN SESUAI SAK-EMKM PADA UMKM BATIK JETIS SIDOARJO Astrid Tri Safira Handayani; Shofiyah Nugraha Salsabila; Fitrotunnisa Nur Hanifah; Dewi Azzahru; Niken Prastiwi; Ade Irma Suryani Lating; Selvia Eka Aristantia; Mohammad Dliyaul Muflihin; Ashari Lintang Yudhanti; Mochammad Ilyas Junjunan
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.
Linking Environmental Disclosure, Environmental Performance, and Gender Diversity in Indonesian Coal Companies Mochammad Ilyas Junjunan; Febry Fabian Susanto; Binti Shofiatul Jannah; Muhammad Safdar
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.883

Abstract

Purpose – This study aims to examine the effect of environmental disclosure, environmental performance, and gender diversity in the board of directors on the financial performance of coal companies in Indonesia. Design/methodology/approach – This study uses panel data from 66 firm-year observations representing 22 listed coal companies over the 2021-2023 period. Environmental disclosure is measured using relevant environmental indicators derived from the GRI G4 framework, environmental performance is measured using the Indonesia PROPER rating, gender diversity is measured based on female representation in the relevant corporate governance body, and financial performance is proxied by return on equity. Panel regression analysis is employed to examine the proposed relationship. Finding/Results – The findings indicate that environmental disclosure is positively associated with financial performance, whereas environmental performance is negatively associated with financial performance. Gender diversity does not exhibit a statistically significant association with financial performance. Originality/Value – The study contributes to the literature by distinguishing externally reported environmental information from internal environmental management accounting practices and by examining environmental disclosure, environmental performance, and gender representation simultaneously in the context of Indonesian listed coal companies. The study further highlights that environmental transparency and environmental performance may have different financial implication in the short and long term.
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 Astrid Tri Safira Handayani Aulia, Septiana Winda Ayu Nurqinasih Binti Shofiatul Janna Binti Shofiatul Jannah Buchori, Imam Cahyanti, Kharisma Galuh Chomsa, Diah Agustina Dewi Azzahru Dinda Kirana Pramestia Dwi Sulistiani Dwi Yandari, Aprilya Dwimartha, Annisa Rizky Eva Wany, Eva Fadlil Abdani Fajri Parikesit Fakky Fahrisal Nur Farida, Laili Nur Fitrotunnisa Nur Hanifah Ghina Mufidah Hafshah Rauliah Alfani 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 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 Niken Prastiwi 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 Qori Hajidah Arianti Rafles Ginting Rahayu Lestari Rahayu, Hastanti Agustin Ria Safitri Rianto Anugerah Wicaksono Rizky Dian Arifin Salma Marhamni Husna Sari, Dian Wulan Sayyidah Khoizuronah Sherly Aulia Yunianti Shilvia Aristiowati Shofiyah Nugraha Salsabila Siti Makromah Susanto, Febry Fabian Syauqiyah, Ayuning Tyas Syifaus Ummah, Erina Fazia Rotul Valentina Amalia Putri Venna Narulita Rizqi Wafa’, Nafisatul Wanda Rohmatun Hamidah Widiawati Widiawati, Widiawati Widiyati, Dian Wijayanti, Friska Tri Wiwin Siswanti Yudhanti, Ashari Lintang Zakiyatul Fakhiroh