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All Journal Wahana Riset Akuntansi Krisna: Kumpulan Riset Akuntansi Journal of Applied Finance & Accounting The Indonesian Accounting Review Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat AKTSAR: Jurnal Akuntansi Syariah Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Behavioral Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Ekonomi Bisnis Journal of Applied Business and Technology Jurnal Pengabdian Masyarakat dan Lingkungan IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI) JAS (Jurnal Akuntansi Syariah) JURALINUS
Jannah, Binti Shofiatul
Universitas Islam Negeri Sunan Ampel Surabaya
Religion 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 Materials Science & Nanotechnology Social Sciences

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Dismantling Ideology and Power of Corporate Financial Statements Binti Shofiatul Jannah; Imam Buchori
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.04

Abstract

This article aims to explain that critical content analysis can be employed to dismantle ideology and power behind rhetoric and visual portraits conveyed in financial statement. Literature study was used as methodology. The results indicate that reality can be deconstructed by means of lslamic teaching.
Sustainability reports disclosures: Siapakah stakeholder yang paling penting? Binti Shofiatul Jannah; Hans Wakhida Rakhmatullah; Yohan Bakhtiar
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 1 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i1.y2021.p53-62

Abstract

This study aims to analyze the most important stakeholders in Indonesian companies. One of the main reporting principles in GRI 101 is stakeholder inclusiveness. Content analysis was used to identify stakeholders in 38 companies that participated in the 2017 Sustainability Reporting Awards. The first step taken is coding the stakeholders. The next step is to record the symbols and interpret the results according to the typology of stakeholder Mitchell et al (1997). The findings of the study show that shareholders and government are the most important stakeholders, regardless of industry differences in the sample. AbstrakPenelitian ini bertujuan untuk menganalisis stakeholder yang paling penting di perusahaan Indonesia. Salah satu prinsip pelaporan utama dalam GRI 101 adalah inklusivitas stakeholder. Analisis konten digunakan untuk mengidentifikasi stakeholder di 38 perusahaan yang mengikuti Sustainability Reporting Awards 2017. Langkah pertama yang dilakukan adalah melakukan coding terhadap stakeholder. Langkah selanjutnya adalah merekam simbol dan menafsirkan hasilnya sesuai kerangka typology stakeholder Mitchell et al (1997). Temuan penelitian menunjukkan bahwa pemegang saham dan pemerintah menjadi pemangku kepentingan yang paling penting, terlepas dari perbedaan industri dalam sampel.
Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis Binti Shofiatul Jannah; Husnul Hatimah
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2778

Abstract

This study aims to explain and construct the concept of cost beyond thereasoning in mainstream accounting. This construction is carried out byredefning the cost based on the “periphery” case. I reference to the Nusantaraparadigm, the four principles (kaidah) in building Siraman Gong KiaiPradah methodology have been fulflled. Therefore, the method used hasbeen out of the ordinary research methods. First, it prepares a “periphery”case to be investigated for the costs. Second, it draws the position closerto God by doing penances so that they are given instructions in reducingand classifying the data. Third, doing the charity. Fourth, it includes the“value” of the “periphery” case in the new cost concept. Finally, this articleproposes a change to the defnition of cost. Through the “periphery” case,the concept of cost transcends materialism. Cost is a number of expensesincurred, based on sincerity aimed at helping others in order to obtain thebenefts both for the world and the hereafter by prioritizing the principle ofmutual help.
Penguatan Kapasitas Keterampilan Akuntansi Berbasis SAK-ETAP Mochammad Ilyas Junjunan; Ashari Lintang Yudhanti; Binti Shofiatul Jannah; Ratna Anggraini Aripratiwi; Nufaisa Nufaisa; Ajeng Tita Nawangsari
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2022): Mei 2022
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v6i1.3726

Abstract

Pengguna lulusan akuntansi dari perguruan tinggi maupun sekolah kejuruan menuntut standar kapasitas kompetensi yang tinggi di era revolusi industri. Profesi akuntansi dirasakan masih cukup bertahan di tengah persaingan teknologi informasi yang semakin cepat berkembang apabila mempunyai kompetensi dan keterampilan khsusus yang dapat menjadi pembeda dengan sumber daya lainnya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasistas keterampilan akuntansi berbasis SAK-ETAP bagi peserta didik SMK Antartika 2, Sidoarjo. Kegiatan pengabdian dilakukan secara bertahap meliputi perencanaan, pelaksanaan, dan evaluasi & monitoring tentang peningkatan keterampilan akuntansi berbasis SAK-ETAP. Hasil pelatihan kegiatan menunujukkan bahwa adanya pengabdian pen­damping­an yang dilakukan oleh tim dosen akuntansi UIN Sunan Ampel Surabaya, secara signfikan meningkatkan pemahaman dan keterampilan peserta didik tentang akuntansi berbasis SAK-ETAP. Tingkat kepuasan men­capai 83% dari seluruh peserta yang telah mengikuti kegiatan pengabdian masyarakat ini.
Jihat Ammah: Redefinition of Assets in Islamic Boarding Schools Accounting Framework Binti Shofiatul Jannah; M. Luthfillah Habibi; Mochammad Ilyas Junjunan; Ratna Anggraini Aripratiwi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.721

Abstract

Most of study “stuck” on pragmatic level, they have grasped the Islamic boarding school possessing same character with non-profit entity. As a result, all of the accounting concepts have the same “taste” as modern accounting. In particular, asset definition in Islamic Boarding Schools Accounting Guidelines inclined provides same meaning with it. By looking at the nature of Islamic Boarding Schools beyond non-profit entities, this study aims to, first, conduct a “power” review of assets in the Islamic Boarding School Accounting Guidelines through a critical perspective. Second, re-determining definition of Islamic boarding schools asset based on Al-Quran and Kitab Kuning. Through postmodernist aqidah methodology, the research methods used are literature studies, extracting the nature of pesantren through the Kitab Kuning, and in-depth interviews with informants. Extraction of the definition of assets refers to the Qur'an to obtain depth of analysis. Finally, this study re-proposes a definition of Islamic Boarding Schools assets that goes beyond modern accounting in which pesantren assets are classified as Jihat Ammah.
MENGIDENTIFIKASI PERAN TEORI DAN KARAKTERISTIK PERUSAHAAN YANG DAPAT MEMPENGARUHI PENGUNGKAPAN CSR Nufaisa Nufaisa; Binti Shofiatul Jannah
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.856 KB) | DOI: 10.33005/baj.v3i2.107

Abstract

Corporate Social Responsibility (CSR) is a part of corporate business social activities as an effort to bring good impact on environmental issues. Information regarding social activities, both economic also non-economic, has attracted the attention of users of financial reports. The disclosure of corporate social responsibility to the public is still voluntary. The theoretical development of CSR is stakeholder theory and legitimacy theory. Both of these theories come from a political economy perspective which explains the motivation for social disclosure. Stakeholder theory try to clarify the credentials of stakeholders. Meanwhile, the legitimacy theory explains that voluntary disclosure is component of the legitimacy process. The disclosure of corporate social responsibility can also be influenced by company characteristics, such as firm size, profitability, company profile, the number of the board of commissioners, leverage, ownership structure, business age, company size, growth and industrial type. This paper aims to explain the motivation for CSR disclosure from a theoretical perspective and identify company characteristics that can influence CSR disclosure.
Kontribusi Pasar Saham Syariah Terhadap Pertumbuhan Ekonomi Indonesia Binti Shofiatul Jannah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 9 No. 2 (2019): September 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v9i2.463

Abstract

Contribution of the Islamic Stock Market to Indonesia's Economic Growth. This study aims to investigate the contribution of the development of the Islamic stock market to Indonesia's economic growth. Gross domestic product (GDP) is the market value of all goods and services produced by a country in a certain period. GDP is one method for calculating national income. The Islamic stock index used is the Jakarta Islamic Index (JII) which has long standing. Therefore, the research sample consists of the JII (Jakarta Islamic Indexs) and GDP (Gross Domestic Product). The research period is approximately 16 years of observation ranging from 2000 to 2016. Data was obtained from publications on the IDX (Indonesia Stock Exchange) website, OJK (Otoritas Jasa Keuangan) and BPS (Badan Pusat Statistik). Some tests such as the root unit test, cointegration test and Error Correction Model are used to test data. The statistical test tool used was Eviews 9. The Error Correction Model results show that the Islamic stockl market does not affect long-term economic growth.
Menggali Makna Akuntansi Perspektif Fresh Graduate Program Studi Akuntansi Imroatul Azizah; Binti Shofiatul Jannah; Tsalis Cahyani Putri; Arini Arfiani; Mohammad Salman Alfarizi
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.12675

Abstract

This article explores the meaning of accounting from a fresh graduate perspective. Through an interpretive approach with a transcendental phenomenological method, forms of social experience from the point of view of the informant who experienced it directly were explored more deeply through in-depth interviews. Three informants, namely accounting alumni, have just graduated and already have work experience. The phenomenological method emphasizes the meaning that arises from the individual conscious experience. The stages of the data analysis technique begin with identifying the noema or textual analysis. Next, the researcher did bracketing or structural analysis based on noema identification. This stage is carried out as a level of deep meaning (noesis). The relationship between noema and noesis provides an understanding of how noesis forms noema, which is called intentional analysis. Finally, the researcher will get to the idea that underlies all pure consciousness called eidetic reduction. This study concludes that there are three different understandings of accounting. Namely, accounting is magic, accounting is complicated, and accounting is balanced.
Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines Yohan Bakhtiar; Dion Yanuarmawan; Atik Tri Andari; Binti Shofiatul Jannah
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.124

Abstract

This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.
Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ade Irma Suryani Lating; Ajeng Tita Nawangsari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i2.2790

Abstract

This study aims to examine stakeholder theory and legitimacy with the triple bottom line approach on environmental aspects, by examining the direct effect of green accounting on economic performance and the moderating role of environmental performance on the relationship between green accounting and economic performance. A total of 90 data  across 15 companies in the mining sector during the six annual report periods were used as sample. This sample were analyzed using an interaction moderation regression model. The results of the study show that the application of green accounting has a positive effect on economic performance, in addition environmental performance is able to quasi-moderate the relationship between green accounting and economic performance. The limitations of this study lies in the limited measurement of the GRI index on environmental performance aspects. Further more the limited scope of the corporate sub-sector put some generalizing issue. Future research is expected to use environmental performance indicators that can generalize results to other company sub-sectors. In addition, cross section data analysis is more relevant which is developed in the moderation of the analysis model.
Co-Authors ., Nufaisa Ainurrohman, Ahmad Miftah Ajeng Tita Nawangsari Alvien Gunawan Anggara, Uga Bayu Arini Arfiani Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Atik Tri Andari Azizah, Imroatul Buchori, Imam Dion Yanuarmawan Dwi Yandari, Aprilya Fanani, Sifa Fauziah Gunawan, Alvien Hans Wakhida Rakhmatullah Husnul Hatimah Husnul Hatimah, Husnul Imam Buchori Indriastuty, Nina Junjunan, Mochammad Ilyas Karimah, Adelin Khubbatil Khofifah, Imroatul Lating, Ade Irma Suryani Lestari, Ayu Dwi M. Luthfillah Habibi M. Maulana Asegaf Maufiroh, Rizqiyatul Mohammad Salman Alfarizi Mujayaroh, Anisa Lekha Nabila Amaro Laila Rosyda Ni Made Intan Priliandani, Ni Made Intan Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Pandansari, Ayu Putri, Valentina Amalia Rabbani, Sulthon Falih Rasyid Rahayu Lestari Rizky Dian Arifin Safdar, Muhammad Santoso, Adinda Angie Dwi Sawo, Mariama Trawally Setiyaningsih, Titik Agus Sutadji, Ika Makherta Syafira Dea Alfira Syauqiyah, Ayuning Tyas Syifaus Thianka Salsabila Ayu Prasyah Titik Agus Setiyaningsih Trisna Novitasari Tsalis Cahyani Putri Yohan Bakhtiar Yudhanti, Ashari Lintang