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All Journal The International Journal of Accounting and Business Society Jurnal Analisa Akuntansi dan Perpajakan Equity: Jurnal Akuntansi Asian Management and Business Review Indonesian Journal of Multidisciplinary Science International Journal of Applied Business and International Management Journal of International Conference Proceedings Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia IIJSE
Prasetio, Januar Eko
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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TAZKIYATUN NAFS: KAJIAN TEORITIS KONSEP AKUNTABILITAS Prasetio, Januar Eko
Jurnal Analisa Akuntansi dan Perpajakan Vol 1 No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.696 KB) | DOI: 10.25139/jaap.v1i1.108

Abstract

The concept of accountability is the obligation to account or answer theperformance and actions of a person / legal entity / leadership of an organizationto the party who has the right or obligation to ask for accountability. The conceptof accountability has entered full rationality values that need to be done tazkiyatunnafs based on Islam.
ACCOUNTING PERSPECTIVE ON THE ISLAMIC-DRIVEN ACCOUNTABILITY IN A TRADITIONAL ISLAMIC ORGANISATION IN JAVA Prasetio, Januar Eko; Triyuwono, Iwan; Sukoharsono, Eko Ganis; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

Purpose —  This study explores an accounting perspective on the Islamic-driven accountability in Gus Miek’s Jantiko Mantab community, a traditional Islamic organization in Java. The Jantiko Mantab is an East Java-based community initiated by KH. Hamim Tohari Jazuli (Gus Miek) in 1970s. Regardless of the unique and controversial method of Gus Miek, this community was selected as the object due to its progressive development in the Islamic movement on the number of followers especially in grass root and marginalized communities in Java. The study focuses on two main public activities of the Jantiko Mantab, which are continuously held from one place to other places, namely Al Quran recitation (Semaan) and praising Allah using holy sentences (Dzikrul Ghofilin) in the congregation.Design/methodology/approach —  This study is qualitative research with a spiritual paradigm approach and uses a spiritual perspective analysis method through tawasul, zikir, and syir (pray). The study is conducted through bibliography reviews, interviews, and direct observations.Findings —  The results of this study showed Religious activities within the community were experienced to gain a comprehensive understanding of the founder, leader, and member perspectives on the organization’s accountability. Accountability in Jantiko Mantab was understood as a formal aspect of accounting, such as financial reports, and also performed and nurtured in accordance to the human task as Khalifatullah fil Ardh. The concept of Khalifatullah fil Ardh is embedded in their community and considered as the accountability uniqueness of Jantiko Mantab.Practical implications — Semaan Al-Qur’an and Dzikrul Ghofilin of Jantiko Mantab should make a change in interpreting the concept of accountability that is currently loaded with capitalist interests by incorporating Islamic values sourced from Al Qur'an and hadiths.Originality/value — This Islamic value, which is also delivered and reflected by their leaders, is likely to drive the member perception of the organization's accountability. Keywords —  Accountability, Islamic value, Islamic organization, Indonesia. Paper type — Case Study
TAZKIYATUN NAFS: KAJIAN TEORITIS KONSEP AKUNTABILITAS Prasetio, Januar Eko
Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.696 KB) | DOI: 10.25139/jaap.v1i1.108

Abstract

The concept of accountability is the obligation to account or answer theperformance and actions of a person / legal entity / leadership of an organizationto the party who has the right or obligation to ask for accountability. The conceptof accountability has entered full rationality values that need to be done tazkiyatunnafs based on Islam.
COST OF GOODS MANUFACTURING IMPLEMENTATION WITH JOB ORDER COSTING METHOD AT PT. CITRA SARUNG TANGAN INDONESIA Fitriyani, Lita Yulita; Widyanti, Arum; Prasetio, Januar Eko
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2025

Abstract

ABSTRACTThis study aims to find empirical evidence related to the calculation of the cost of goods manufacturing to determine the selling price of PT. Citra Sarungtangan Indonesia, especially in orders for military gloves. Quantitative research is used, along with descriptive analysis that concentrates on the application of the calculation of the cost of goods ordered by PT. Citra Sarungtangan Indonesia. In this study describes PT. Citra Sarungtangan Indonesia sets the cost of ordered products on the basis of LOP (Labor, Overhead, and Profit) which is inaccurate because the calculation method does not group overhead costs according to the actual situation. The results showed that there were differences in the calculation of the cost of goods manufacturing between the LOP method and the Job Order Costing method. The results of calculations using the LOP method are known that the company recognizes profits that are too large compared to the Job Order Costing method. This can affect management decisions in the development and plans of the company in the future. PT. Citra Sarungtangan Indonesia should organize an order cost card, a working hour card, as well as in the charging of factory overhead costs, the cost of goods manufacturing is determined first.Keywords: Cost of Goods Manufacturing, Job Order Costing Method, LOP Method, PT. Citra Sarung Tangan Indonesia
Pengaruh Leverage, Likuiditas, dan Profitabilitas Terhadap Nilai Perusahaan Pada Sub Sektor Hotel, Restoran, dan Pariwisata Putri, Kesya Nadya Gita; Prasetio, Januar Eko
Equity: Jurnal Akuntansi Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.415

Abstract

The aim of this research is to determine the effect of leverage, liquidity and profitability on company value. The population in this research is hotels, restaurants and tourism sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The samples obtained were 120 companies using purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The data was processed using the IBM SPSS Statistics 25 application. The results of this research show that leverage has an effect on company value. Meanwhile, liquidity and profitability have no effect on company value.
Pengaruh Pertumbuhan Penjualan, Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Inflasi Terhadap Nilai Perusahaan Mutifa, Mutia Rizky Nurul; Prasetio, Januar Eko
Equity: Jurnal Akuntansi Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.477

Abstract

The aim of this research is to empirically examine and determine the influence of inflation, company size, company growth, and sales growth on the firm value of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 – 2022. The population in this study consists of 45 companies, with a sample size of 32 companies selected using purposive sampling techniques. The data used are secondary data, specifically financial reports obtained from both the official IDX website and the companies themselves. The data analysis technique employed is multiple linear regression analysis. The research results indicate that inflation and sales growth do not affect the firm value, while company growth and company size have a significant impact on the firm value.
Differences in Banking Financial Performance Before and After the Implementation of PSAK 71 (Empirical Study on Banking Companies Listed on the IDX in 2018-2021) Nuha, Achmad Ulin; Zuhrohtun, Zuhrohtun; Prasetio, Januar Eko
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 3, No 2 (2024): July 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v3i2.3246

Abstract

A bank is an entity that manages public funds and must ensure that its financial information reflects comprehensive and high-quality data. In financial accounting, the quality of financial information is indicated by its usefulness. The quality of financial information can be assessed from two perspectives: the quality related to the overall performance of the entity, as manifested in sustainable profits, and the quality related to capital market performance. The purpose of this study is to analyze the differences in Allowance for Impairment Losses on Credit before and after the implementation of PSAK 71, analyze the differences in the Capital Adequacy Ratio (CAR) before and after the implementation of PSAK 71, and analyze the differences in Return on Assets (ROA) before and after the implementation of PSAK 71. The results of the study indicate that (1) there is a significant effect of the implementation of PSAK 71 on Total Allowances for Credit in the periods 2018-2019 and 2020-2021, (2) there is a significant effect of the implementation of PSAK 71 on CAR in the periods 2018-2019 and 2020-2021, (3) there is a significant effect of the implementation of PSAK 71 on ROA in the periods 2018-2019 and 2020-2021, and (4) there is no significant difference in SIZE between the periods 2018-2019 and 2020-2021.
Knowledge sharing and sustainable competitive advantage: Mediating role of innovation culture and MSMEs business performance Ratulian, Meyna Cinta; Sabihaini, Sabihaini; Salleh, Fauzilah; Prasetio, Januar Eko
Asian Management and Business Review Volume 4 Issue 2, 2024
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol4.iss2.art12

Abstract

This research aims to investigate how business performance (BP) and innovation culture (IC) mediate the relationship between knowledge sharing (KS) and sustainable competitive advantage (SCA) of MSMEs operating in Yogyakarta, Indonesia. The survey method was employed to gather the necessary data for this research. The population and sample consisted of 50 MSMEs. The unit of analysis in this study is the MSMEs fashionpreneur Jogja Fashion Dunia Incubation Program, which is represented by the owner and manager, who also serves as the respondent. The analysis method employed in this research is Partial Least Squares (PLS) using SmatPLS 4 software. The investigation results demonstrate that knowledge sharing has a significant impact on both the innovation culture and long-term competitive advantage. Additionally, the study reveals that the innovation culture significantly influences business performance and lasting competitive advantage. However, it is worth noting that business performance does not have a noticeable effect on sustainable competitive advantage. Furthermore, the study indicates that the relationship between knowledge sharing and sustainable competitive advantage is mediated by the innovation culture. On the other hand, when business performance acts as a mediator, the effect of the innovation culture and knowledge sharing on competitive advantage is indiscernible. To create exceptional customer value, policymakers and MSME management must showcase a firm dedication to innovation and connect it to supply chain agility, also known as SCA. Ultimately, this will result in comprehensive and enduring business performance.
Implementation of Circular Economy in Regional Public Service Agencies in Waste Management as a Waste Reduction Strategy in Indonesia Nurmalasari, Putri; Prasetio, Januar Eko; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3556

Abstract

This study explores the implementation of the circular economy in waste management at UPTD Pelayanan Persampahan Kota Cimahi, which operates as a Regional Public Service Agency (BLUD) and functions as a quasi-public entity. As a BLUD, UPTD has the flexibility to manage waste processes independently and efficiently, converting waste into Refuse Derived Fuel (RDF), which is then sold to PT Indocement as an alternative fuel in cement production. The research uses a qualitative case study approach, gathering data through in-depth interviews, observations, and documentation to examine the systematic stages of waste processing. Waste collected from various sources, such as offices, hospitals, markets, and residential areas, is processed into RDF. This circular economy cycle enables the cement produced with RDF to be reused by the community, including the original waste-generating consumers. Findings reveal that this model not only reduces environmental impact by diverting waste from landfills but also generates economic value, highlighting the potential for sustainable partnerships between public waste management and private industry. The study suggests that optimizing BLUD’s quasi-public entity status and applying a circular economy model could enhance the effectiveness of responsible, sustainable waste management practices.
The Effect of Sustainability Report, Green Accounting, and Leverage on Corporate Values in Energy Sector Companies Maulana, Muhammad Farhan; Prasetio, Januar Eko
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3813

Abstract

Energy businesses' economic operations undoubtedly have a direct influence on society, the environment, and the local community. Providing stakeholders with access to corporate information may benefit the business in a number of ways, including financially. This study aims to evaluate the impact of leverage, green accounting, and sustainability reports on corporate value. The corporate value, the study's dependent variable, uses the price-to-book value (PBV) ratio to calculate. In contrast, the independent variables that are employed, including the sustainability report, are quantified using CSRIj, green accounting using a PROPER, and leverage, which are measured using the debt-equity ratio (DER). The corporate website and Indonesia Stock Exchange (IDX) provided the data utilized in the study. Population studies consisted of energy businesses that were listed between 2020 and 2023 on the IDX. Using purposive sampling, this study sample was selected; therefore, 74 corporate data samples satisfied the criterion. The study's findings suggest that green accounting and sustainability reports have little impact on corporate worth. However, the value of the corporation is impacted by leverage. Therefore, investors pay more attention to financial aspects than non-financial aspects such as environmental and social disclosure. The combination of independent variables in this study shows that the effect on the dependent variable is still weak or limited, so further researchers need to use more varied combinations.
Co-Authors Aganthasyah, Muhammad Asmara, Astiana Masayu Dian Indri Purnamasari Eko Ganis Sukoharsono Firmansyah, Muchammad Resya Fitriyani, Lita Yulita Iwan Triyuwono Kusharyanti Kusharyanti Lilik Purwanti Maulana, Muhammad Farhan Mutifa, Mutia Rizky Nurul Nuha, Achmad Ulin Nurmalasari, Putri Paramita, Monica Diah Putri, Kesya Nadya Gita Ratulian, Meyna Cinta Sabihaini Sabihaini Salleh, Fauzilah Sardila, Khalifah Shela Sarjiyono, Miftakhul Hanifah Sukma, Rika Centani Widyanti, Arum Wiratama, Raihan Haris Zuhrohtun Zuhrohtun