Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) EKUITAS (Jurnal Ekonomi dan Keuangan) JRABA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Nomico
Syah, Sultan
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
SUSTAINABLE TOURISM: EXPLORATION OF THE POTENTIAL FOR HALAL TOURISM RETRIBUTION ON THE NORTH COAST OF MADURA Nurul Herawati; Bambang Haryadi; Hanif Yusuf Seputro; syah, sultan
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.45188

Abstract

This aim of study is to explore the potential for regional levy revenue derived from halal tourism on the north coast of Madura Island. The uniqueness of this research lies in taking the object of research (halal tourism) after the COVID-19 pandemic. Population is a halal tourist attraction located on the north coast of Pamekasan Regency and Sumenep Regency (Madura Island), namely Jumiang Beach, Lombang, E-Kasoghi, Talang Siring, and Slopeng. Data collection techniques using purposive sampling methods with time vulnerability during 2019 to 2022 which are processed using halal potential analysis methods and quantitative descriptive methods. The results showed that the potential revenue of the halal tourism sector of the Madura coastal coast is quite high, as seen from several destinations that are able to generate significant revenue. The high revenue potential on these beaches has implications for significant local native income opportunities or potential. This research contributes to the government's program in levying levies on halal tourism. This research also contributes to the application of economic theory, legal theory, political theory, interest theory, stakeholder theory, and sustainable development goals (SDGs) that support levy collection in the field of halal tourism.
CONSTRUCTION ACCOUNTABILITY KWANGKAY Fibriyani Nur Khairin; Anjani Risa Pratiwi; syah, sultan
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.45474

Abstract

This study aims to construct the form of practice and the meaning of accountability in traditional ceremonies. The study population was the Dayak tribe and the study sample was the Daya Banuaq Tribe who performed the kwangkay ceremony. This research uses qualitative methods with a case study approach on the Continent Dayak Tribe in East Kalimantan. The data collection technique uses the snowball method during 2020-2022. Data sources are obtained through observation, interviews, documents, and audio visuals. The results showed that through the traditional kwangkay ceremony there was a practice of returning favors to those who had died. The Kwangkay ceremony costs a lot so it must be held accountable both individually (between families) and groups of people (community). This form of accountability is needed to increase trust and acceptance between family and community which is divided into two dimensions, namely; spiritual accountability and physical accountability. This accountability prioritizes the principles of good governance as important findings in the implementation of this ceremony, including participation, transparency and responsiveness. This research contributes to the theory of action by involving aspects of cultural identity, symbolism, social solidarity, and behavioral regulation. Contributing to practice, the Kwangkay ceremony has an important role in maintaining the cultural heritage of the Dayak tribe, strengthening social ties, and contributing to the local economy.
CSR Strategies to Reduce Environmental Impact in the Manufacturing Industry Sector Supiati, Supiati; Syah, Sultan; Chin , Jacky
Nomico Vol. 1 No. 10 (2024): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/m9tja009

Abstract

Penelitian ini bertujuan untuk mengeksplorasi strategi Corporate Social Responsibility (CSR) yang diterapkan oleh perusahaan manufaktur untuk mengurangi dampak lingkungan. Dengan meningkatnya tekanan dari masyarakat dan regulasi pemerintah, banyak perusahaan manufaktur yang mulai mengintegrasikan kebijakan keberlanjutan dalam operasional mereka. Penelitian ini menggunakan pendekatan kualitatif melalui studi kasus pada tujuh perusahaan manufaktur yang beroperasi di negara berkembang. Temuan penelitian menunjukkan bahwa perusahaan-perusahaan tersebut telah mengimplementasikan berbagai strategi ramah lingkungan, seperti penggunaan energi terbarukan, efisiensi energi, pengelolaan limbah yang lebih baik, dan pengurangan emisi karbon. Namun, tantangan utama yang dihadapi adalah biaya investasi awal yang tinggi, serta perbedaan dalam komitmen manajerial terhadap keberlanjutan. Selain itu, penelitian ini juga mengidentifikasi pentingnya kolaborasi antara sektor swasta dan pemerintah, terutama dalam memberikan insentif dan kebijakan yang mendukung adopsi teknologi ramah lingkungan. Penelitian ini menyimpulkan bahwa untuk mencapai dampak yang signifikan, perusahaan harus memiliki komitmen jangka panjang terhadap keberlanjutan, mengatasi kesenjangan akses teknologi, dan memperkuat kerjasama dengan pemerintah serta pemangku kepentingan lainnya. Implementasi strategi CSR yang efektif tidak hanya dapat mengurangi dampak lingkungan, tetapi juga meningkatkan daya saing perusahaan di pasar global yang semakin mengutamakan isu keberlanjutan.
Akurasi Penilaian Aset Biologis : Sebuah Pendekatan Studi Kasus Eksploratif Nuraini, Intan; Syah, Sultan
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.846

Abstract

Abstract. Accuracy Of Biological Asset Assessment: A Case Study Approach.The aim of this research is to analyze the accuracy of biological asset assessment using a case study approach at PT Bukit Palem. This research uses a descriptive qualitative method with an explanatory case study approach as an analysis tool. The types of data used are primary and secondary data. The results of this research show that the assessment of PT Bukit Palem's biological assets is in accordance with PSAK 69 by utilizing an accuracy tool for the number of asset suitability using drones in the asset measurement section. This research also involves a significant contribution in improving the management of biological assets at PT Bukit Palem.
Blue Accounting Dan Resolusi Penanganan Limbah Plastik Syah, Sultan; Syah, Sri Rahayu; Khairin, Fibriyani Nur; Kesuma, Dharma
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5692

Abstract

The purpose of this study is to provide an understdan ing of the role of accounting blue in converting plastic waste into environmentally friendly energy to meet human needs. This study used qualitative methods using eco phenomenology. Data is obtained through observation, documentation, and daily activities. This research provides a solution to overcome the problem of plastic waste in the sea. In addition, plastic waste can produce fuel oil with a composition of 10 kg of plastic waste each, producing 6 liters of diesel fuel, 2 liters of gasoline dan 2 liters of fuel providing a solution to the difficulties of fuel experienced by fishermen. The application of this research is beneficial for environmental accounting progress. The novelty/originality of this research was able to overcome the problem of plastic waste to zero. By converting waste into fuel oil, at least three things can be resolved, namely the problem of reducing plastic waste, overcoming the problem of scarcity of fuel oil especially for fishermen, dan generating economic value for the community.
PROFESSIONAL SKEPTICISM AND INTRINSIC MOTIVATION AS DRIVERS OF AUDITORS RESPONSIBILITY FOR FRAUD DETECTION Agung Bagus Amlayasa, Anak; Made Rustini, Ni; Dapit Pamungkas, Imang; Syah, Sultan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i3.7231

Abstract

This study investigates the mediating roles of intrinsic motivation and professional skepticism in the relationship between self-efficacy and auditors’ responsibility in detecting fraud. Data were collected via an online survey, involving 110 auditors in Indonesia. The results showed that self-efficacy directly affected the intrinsic motivation variables and professional skepticism, but did not directly affect the responsibility of cheating detection. These findings support self-determination theory and social cognitive theory. Notably, intrinsic motivation and professional skepticism mediate the effect of self-efficacy on auditors' responsibility in detecting fraud. Academically, this study enriches auditing literature by showing how internal psychological traits impact ethical responsibilities. As self-efficacy alone does not directly affect detection responsibility, its influence is channeled through motivational and cognitive constructs. It addresses discussions on why self-efficacy fails to predict detection responsibility directly. From a practical standpoint, professional bodies and public accounting firms are encouraged to strengthen auditors’ self-efficacy, skepticism, and intrinsic motivation through targeted programs such as training, socialization, continuing education, and anti-fraud certification. In conclusion, the study confirms the multi-mediated model, where both intrinsic motivation and professional skepticism are are key in transforming self-efficacy into a strong sense of responsibility for fraud detection.
Co-Authors Agung Bagus Amlayasa, Anak Anjani Risa Pratiwi Bambang Haryadi Chin, Jacky Dharma Kesuma, Dharma Fibriyani Nur Khairin Fibriyani Nur Khairin Hanif Yusuf Seputro Imang Dapit Pamungkas Intan Nuraini Made Rustini, Ni Nurul Herawati Supiati Supiati Syah, Sri Rahayu