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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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PENGARUH UKURAN DEWAN PENGAWAS SYARIAH, KOMPENSASI BONUS, KOMPOSISI GENDER DAN PENDIDIKAN DEWAN DIREKSI TERHADAP MANAJAMEN LABA Rahayu Lestari; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Nufaisa Nufaisa
Journal of Accounting and Financial Issue (JAFIS) Vol 3 No 2 (2022): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v3i2.2275

Abstract

Penelitian ini bertujuan untuk menguji pengaruh jumlah dewan pengawas syariah, kompensasi bonus, komposisi gender dan pendidikan dewan direksi terhadap manajemen laba. Objek dalam penelitian ini menggunakan perbankan syariah yang terdaftar di otoritas jasa keuangan periode 2015-2020. Metode dalam penelitian ini adalah kuantitatif dengan teknik purposive sampling, sementara jumlah sampel yang didapatkan sebanyak 60 sampel yang tersebar pada sepuluh perbankan syariah. Jenis data pada penelitian ini adalah data panel sekunder yang berupa annual report perbankan syariah yang diperoleh pada situs resmi masing-masing perbankan syariah. Hasil penelitian ini menunjukan bahwa ukuran dewan pengawas syariah, kompensasi bonus, komposisi gender dan pendidikan dewan direksi secara parsial tidak berpengaruh terhadap manajemen laba. Sedangkan hasil persamaan regresi yang didapatkan adalah ML = - 0,025 + 0,006 DPS - 0,001 KB - 0,019 GEN + 0,016 EDU. Saran untuk penelitian selanjutnya yaitu untuk menambahkan variabel lain diluar variabel penelitian ini dan menggunakan sektor dan periode penelitian yang berbeda.
MOTIVATIONAL BONUSES TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI INDONESIA Nurul Hasanah M Zach; Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ajeng Tita Nawangsari; Selvia Eka Aristantia
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): 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.v2i1.4739

Abstract

This study aims to examine the influence of leverage, motivational bonuses, and company size on earnings management. The research focuses on banking companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in data from 16 companies with 80 observations over a 5-year period. The data analysis method used in this research is multiple linear regression with EViews 10. The results of the data analysis indicate that leverage, and company size do not have a significant impact on earnings management. However, motivational bonuses show a negative influence on earnings management. Based on these findings, companies continue to implement strict supervision of management to prevent earnings management actions. Providing bonuses has proven to be effective in minimizing earnings management, thereby preserving the credibility of financial reports presented to the public. Recommendations for future researchers include adding other variables, such as profitability and institutional ownership, as additional factors. Additionally, extending the observation period or using subjects other than banking companies could be explored in further studies.
PERSEPSI MAHASISWA TENTANG PENERAPAN PEMBELAJARAN DARING TERHADAP MINAT BELAJAR MAHASISWA AKUNTANSI Pandansari, Ayu; Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Hanun, Nur Ravita; Nawangsari, Ajeng Tita; Dwi Yandari, Aprilya
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/333rby40

Abstract

This study aims to determine whether there is a relationship between student perceptions about the application of learning from student interest in learning during the COVID-19 pandemic. This study uses a quantitative approach with a survey design. The research sample was students of the accounting study program at the State Islamic University of Sunan Ampel Surabaya who carried out bold learning in the even semesters of the 2020/2021 academic year. In addition, the sampling technique used is purposive sampling and the research sample is 52 respondents. Questionnaires were used for data collection. The data analysis technique of this study used descriptive statistics, instrument test data and hypothesis testing with correlation analysis. The test instrument data consists of validity and reliability tests. The results showed that there was a significant relationship between students' perceptions about the application of bold learning to students' interest in learning in the accounting study program at the State Islamic University of Sunan Ampel Surabaya.
Observing the character of public accountant through the spirit of Fastabiqul Khairat: Meneropong Karakter Akuntan Publik melalui Semangat Fastabiqul Khairat Aripratiwi, Ratna Anggraini; Jannah, Binti Shofiatul; Lating, Ade irma Suryani; Hanun, Nur Ravita
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
PENINGKATAN KUALITAS PRODUK USAHA MIKRO, KECIL, MENENGAH MELALUI SERTIFIKASI HALAL DAN NIB DESA SENDURO Mujayaroh, Anisa Lekha; Syauqiyah, Ayuning Tyas Syifaus; Khofifah, Imroatul; Junjunan, Mochammad Ilyas; Asegaf, M. Maulana; Jannah, Binti Shofiatul
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.6351

Abstract

This service activity explains assistance with halal certification and the creation of Business Identification Numbers (NIB) for Micro, Small and Medium Enterprises in increasing the marketing of local superior products in Senduro Village, Senduro District, Lumajang Regency. Seeing that there are many MSMEs in Senduro village that are not yet halal certified, the Uinsa KKN student team assisted in making Halal Certification through the SiHalal system and making NIB through the Online Single Submission System. This mentoring activity aims to assist MSME actors in improving business products through halal certification and making NIB. This assistance was welcomed by MSME actors because this assistance was able to increase product promotion and increase consumer confidence in the products produced. This assistance uses the Asset Based Community Development (ABCD) method. This method focuses on the assets and strengths that society has. The result of this halal MSME assistance activity is that it is able to increase the awareness of business actors in implementing a halal guarantee system for their business products as well as registering business units in the halal certification process through the Food, Drug and Cosmetic Study Institute of the Indonesian Ulema Council (LPPOM MUI). With the assistance of Halal Certification and the making of NIB, the community can find out about business legality. This mentoring activity really educates business people to get halal and tayyib products. The level of satisfaction of MSME actors with this assistance reached 97%.
Studi Komparasi Pengungkapan Sustainability Report Dan Kontribusinya Terhadap Sustainable Development Goals (Study Pada Sektor Perbankan di Indonesia) Sutadji, Ika Makherta; Setiyaningsih, Titik Agus; Jannah, Binti Shofiatul; Gunawan, Alvien; Sawo, Mariama Trawally; Indriastuty, Nina
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.87-101

Abstract

Studi ini menganalisis pengungkapan laporan keberlanjutan dan dampaknya terhadap Tujuan Pembangunan Berkelanjutan (SDGs) sektor perbankan Indonesia. Metode komparatif digunakan dalam penelitian ini untuk mengevaluasi Laporan Keberlanjutan Perusahaan Perbankan Nasional dari sudut pandang ekonomi. Analisis dilakukan pada tingkat pengungkapan keberlanjutan dari beberapa bank utama di Indonesia dan menilai sejauh mana pengungkapan tersebut mendukung pencapaian SDGs. Data yang digunakan berasal dari laporan tahunan dan laporan keberlanjutan perusahaan tahun 2022. Analisis konten digunakan untuk menilai keberlanjutan pengungkapan dan kontribusinya pada pencapaian tujuan SDGs. Hasil penelitian menunjukkan perbedaan persentase atas analisis komparatif yang diungkapkan dalam laporan keberlanjutan dari topik spesifik aspek ekonomi oleh 4 perusahaan perbankan nasional. Laporan Keberlanjutan dibuat oleh 4 perusahaan dengan mengacu pada Standar POJK dan GRI Standards yaitu PT. Bank Negara Indonesia Tbk, PT. Bank Rakyat Indonesia Tbk, PT. Mandiri Tbk, PT. Bank Tabungan Negara Tbk. Tingkat pengungkapan topik spesifik pada BNI 57%, BRI 71%, Mandiri 93% dan BTN 79% Hal ini mengindikasikan bahwa tidak semuanya mengungkapkan sesuai topik spesifik dalam GRI Standar. Bank-bank tersebut memiliki tingkat pengungkapan keberlanjutan yang berbeda untuk menunjukkan komitmen yang kuat terhadap aspek lingkungan, sosial, dan tata kelola (ESG). Hasil perhitungan pengungkapan keberlanjutan juga terkait dengan kontribusi pada tujuan SDGs, terutama aspek ekonomi inklusif dan pembangunan berkelanjutan. Hasil dari studi ini diharapkan memiliki manfaat bagi para pemangku kepentingan, termasuk regulator, investor, dan manajemen bank, dalam menentukan strategi keberlanjutan yang akan membantu mencapai tujuan pembangunan berkelanjutan di Indonesia.
PENERAPAN SISTEM INFORMASI AKUNTANSI (KOMPUTERISASI KEGIATAN PERTANAHAN) TERHADAP KUALITAS LAYANAN PUBLIK DI KANTOR PERTANAHAN XYZ Fanani, Sifa Fauziah; Jannah, Binti Shofiatul
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i9.7281

Abstract

This study aims to determine the application of accounting information systems (computerization of defense activities) to the quality of public services at the XYZ Land Office. The data collection method was carried out by interviewing several staff at the XYZ Land Office and several service users of the XYZ Land Office. The results showed that the implementation of the CTF system has had a positive impact in improving the efficiency and effectiveness of land services, especially in terms of data recording and information management, although there are still some technical obstacles such as occasional system disruptions. Although the level of public satisfaction with land services shows quite good results, there are still challenges in terms of service efficiency, especially when there is an increase in the volume of service requests. Keywords: Public Services; Accounting Information System; Computerization of Land Activities
ANALISIS PROSEDUR AUDIT ATAS PERSEDIAAN CV. ABADI OLEH KAP XYZ Rabbani, Sulthon Falih Rasyid; Jannah, Binti Shofiatul
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i8.8288

Abstract

Inventory management is crucial for companies as it directly impacts financial reporting. However, inventory is prone to misstatements, making inventory audits essential for ensuring the reliability of inventory information. This study focuses on KAP XYZ's audit procedures at CV. Abadi (pseudonym), a trading company dealing with building materials, which faced significant discrepancies in inventory records. The qualitative descriptive method was employed to explore the audit process through observations and interviews. The findings revealed a staggering 59% loss in inventory compared to the recorded figures, indicating potential misappropriation or recording errors. Recommendations include enhancing warehouse security, improving inventory categorization, and providing staff training to mitigate future discrepancies.
STRATEGI MENGOPTIMALKAN PERANAN PENDAPATAN ASLI DESA (PADES) DALAM MENGHADAPI TANTANGAN FAKTOR RENDAHNYA KONSTRIBUSI PADES DI LEMBAGA PTX Lestari, Ayu Dwi; Jannah, Binti Shofiatul
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i11.8431

Abstract

This research aims to analyze optimal strategies in increasing the role of Village Original Income (PaDes) in Lamongan Regency in order to face the challenge of low PaDes contribution to village development. Using descriptive qualitative methods, data was collected through in-depth interviews and document analysis to identify causal factors and relevant solutions. The research results show that the low contribution of PaDes is caused by limited human resource capacity, lack of exploration of local potential, and minimal application of technology. The proposed strategy includes training village officials, diversifying PaDes sources, and utilizing digital technology for transparency and accountability.
PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UMKM (STUDI KASUS TOKO KELONTONG INDAH SURABAYA) Karimah, Adelin Khubbatil; Binti Shofiatul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i12.8594

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan standar akuntansi keuangan EMKM dalam penyusunan laporan keuangan pada “UMKM Toko Kelontong Indah Surabaya”. Penelitian dilakukan di Toko Kelontong Indah Surabaya dengan jenis penelitian berupa deskriptif kualitatif dan teknik studi kasus. Pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Temuan menunjukkan bahwa Toko Kelontong Indah Surabaya belum menerapkan standar akuntansi keuangan EMKM dalam penyusunan laporan keuangan. Pencatatan keuangan dilakukan secara sederhana dan manual tanpa menyiapkan laporan keuangan yang baku. Hal ini disebabkan oleh kurangnya pemahaman dan pengetahuan dalam menyusun laporan keuangan sesuai SAK EMKM, terbatasnya pemanfaatan teknologi, serta tidak adanya keinginan dan kebutuhan untuk menyusun laporan keuangan sesuai standar. Penelitian ini hanya merujuk pada satu pelaku usaha UMKM di Surabaya. Diperlukan penelitian lebih lanjut dengan sampel penelitian yang lebih luas. Penelitian ini memberikan kontribusi bagi pengembangan ilmu pengetahuan khususnya bagi para peneliti tingkat lanjut sebagai referensi dalam mengkaji.
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