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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 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 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 Buletin Pemberdayaan dan Pengembangan Masyarakat Al-Manar Journal of Accountancy and Business Studies
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 Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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ANALISA EFEKTIVITAS ANGGARAN BELANJA DINAS PEKERJAAN UMUM BINA MARGA PROVINSI JAWA TIMUR Thianka Salsabila Ayu Prasyah; Binti Shofiatul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 2 (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.v12i1.8726

Abstract

This study aims to evaluate the level of effectiveness of the direct expenditure budget of the East Java Province Bina Marga Public Works Office in 2021-2023. The results of the analysis show that the level of effectiveness reached 100%, reflecting the use of a very effective budget and optimal performance in financial management. However, an evaluation of budget efficiency cannot be carried out due to the absence of indirect expenditure budget data in the Annual Performance Report (LKj). This highlights the importance of improving transparency and accuracy in budget reporting to support more thorough performance evaluation in the future
ANALISIS EFEKTIVITAS KOMUNIKASI BISNIS DALAM KEGIATAN OPERASIONAL DINAS PEKERJAAN UMUM BINA MARGA PROVINSI JAWA TIMUR Trisna Novitasari; Binti Shofiatul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 2 (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.v12i2.8769

Abstract

The purpose of this study was to determine the strength of the influence of communication on work effectiveness at the Sidrap Regency Public Works and Bina Marga Office. The sample was taken as many as 25 respondents. The research conducted by researchers is verification research or causality, which is research that looks for the relationship between the cause variable and the effect variable. The relationship in question is the relationship between Communication (Independent variable) and Work Effectiveness (Dependent variable). The analytical tool used is the Spearman Rank coefficient formula (ρ) Based on the analysis of the data collected, the following conclusions can be drawn: 1) The results of the analysis show that Communication is associated with Work Effectiveness. This shows that the more effective the communication that occurs, the work effectiveness will increase, on the other hand, if communication is ineffective, the work done will become increasingly ineffective. 2) Communication that occurs in the environment at the Sidrap Regency Public Works and Highways Office is quite effective, because after all the role of the leader here cannot be ruled out, because it is the leader who creates environmental conditions to be pleasant or otherwise.
Is It Important To Integrate Islamic Values In Accounting Education? Binti Shofiatul Jannah
JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i1.1050

Abstract

Various accounting scandals involving the accounting profession are indicated because of the dominance of reason in accounting education. So, this research aims to understand and examine the perceptions of accounting educators about integrating Islamic values into accounting education. An interpretive perspective is used in this qualitative research. Data collection techniques through interviews. In-depth interviews were conducted with three accounting lecturers with open questions. Furthermore, the results of the interviews were transcribed and analyzed using the Miles and Huberman model, namely data reduction, data presentation, and conclusion. Islamic values are essential to be integrated into accounting education. Integrating Islamic values in accounting education includes praying together before learning, reading Quran verses, and practising "olah rasa" in class. The research results prove that Islamic values must be integrated into accounting education.
Peran Independensi, Pengalaman Kerja, Etika Profesional dan Gaya Kepemimpinan terhadap Kinerja Auditor Syafira Dea Alfira; Binti Shofiatul Jannah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 1 (2025): Januari : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i1.1157

Abstract

This study discusses the influence of independence, work experience, professional ethics, and leadership style on auditor performance. The background of the study shows the importance of the role of auditors in ensuring transparent and reliable financial reports. Using a descriptive-based literature study method, this study processes secondary data from various journals. The results show that independence, work experience, and professional ethics have been proven to improve auditor performance so that they can also improve audit quality and public trust, while transformational leadership style encourages team motivation and collaboration. Research recommendations include strengthening independence policies, ongoing training, consistent application of professional ethics, and leadership that supports auditor development.
Improving Student Ability in Accounting Research Data Processing Using SPSS Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Aristantia, Selvia Eka; Nawangsari, Ajeng Tita; Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Nufaisa, Nufaisa
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 5 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v5i2.9309

Abstract

Background: Timely graduation is a critical goal for universities, but delays frequently arise from students' difficulties in processing quantitative data. Lecturers play a vital role in addressing this issue by offering targeted statistical support to help students improve their data analysis skills and complete their studies on time. Contribution: This activity equips final semester accounting students with skills to analyze and interpret research data using SPSS, guided by lecturers in utilizing technology for economic and business data processing. It also enables students to conduct advanced predictive analysis and classification for deeper insights.Method: This activity was carried out for 20 accounting final semester students at UIN Sunan Ampel Surabaya in four days. There are several stages done in this activity, including socialization and mapping, module creation, pre-test, implementation, and evaluation, and post-test on the analysis and interpretation of accounting research data. Results: The pre-test, evaluation, and post-test activities show that this activity significantly improved students' ability to analyze and interpret accounting research data using SPSS. The research themes covered included financial accounting, management accounting, sharia accounting, auditing, taxation, and public sector accounting. The satisfaction level reached 65%.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PANTI ASUHAN Rizky Dian Arifin; Binti Shofiatul Jannah; Mochammad Ilyas Junjunan
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 13 No. 02 (2024): Volume 13 Nomor 02 (Oktober 2024)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v13i02.6392

Abstract

Penelitian ini bertujuan untuk memahami akuntabilitas dan transparansi dalam pengelolaan keuangan panti asuhan. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Teknik analisis data menggunakan teknik analisis dari Miles dan Huberman yaitu reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. Hasil dalam penelitian ini menunjukkan bahwa ada dua bentuk akuntabilitas dan transparansi pengelolaan keuangan yang dilakukan oleh panti asuhan yaitu kepada sesama manusia dan Tuhan. Panti asuhan telah menjalankan akuntabilitas dengan baik sesuai dengan standar yang ditetapkan oleh Muhammadiyah dan mempertanggungjawabkannya baik kepada stakeholder maupun pada Tuhan.
MENGIDENTIFIKASI PERAN TEORI DAN KARAKTERISTIK PERUSAHAAN YANG DAPAT MEMPENGARUHI PENGUNGKAPAN CSR Nufaisa; Binti Shofiatul Jannah
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
Evaluasi Penerapan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan KPP Bea Cukai X Putri, Valentina Amalia; Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul
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.
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO. 14 PADA CV XYZ Maufiroh, Rizqiyatul; Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; ., Nufaisa
Journal of Accounting and Financial Issue (JAFIS) Vol 6 No 1 (2025): 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.v6i1.4307

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi persediaan di CV XYZ sesuai dengan ketentuan PSAK No. 14 tentang persediaan. Persediaan merupakan aset penting bagi perusahaan manufaktur, dan penerapan yang tepat diperlukan untuk memastikan keakuratan laporan keuangan. CV XYZ merupakan perusahaan manufaktur yang berfokus pada produksi mie sayur instan dan menghadapi tantangan dalam pengelolaan persediaan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data dilakukan melalui observasi, wawancara, serta studi literatur. Hasil penelitian menunjukkan bahwa CV XYZ menggunakan sistem pencatatan perpetual untuk persediaan bahan baku, barang dalam proses, dan barang jadi, serta metode penilaian rata-rata tertimbang. Penerapan ini sesuai dengan PSAK No. 14, yang mendukung pengelolaan persediaan yang efisien dan pelaporan keuangan yang lebih stabil. Selain itu, kartu persediaan digunakan untuk memantau mutasi barang secara real-time, yang meningkatkan keakuratan data persediaan. Sebagai kesimpulan, penerapan akuntansi persediaan di CV XYZ telah memenuhi standar PSAK No. 14. Studi ini menyarankan perusahaan untuk terus meningkatkan keakuratan data dan mempertimbangkan penggunaan perangkat lunak akuntansi yang lebih canggih untuk mendukung pengelolaan persediaan. Penelitian ini memberikan kontribusi bagi pengembangan praktik akuntansi di sektor UKM, khususnya dalam pengelolaan persediaan.
INTEGRATION OF NYADRAN VALUES IN SUSTAINABILITY ACCOUNTING BASED ON BARBOUR PERSPECTIVE Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul; Buchori, Imam
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.12946

Abstract

The Nyadran tradition, a Javanese cultural practice rooted in religious and spiritual values, serves as a metaphorical lens to expand the sustainability accounting paradigm. Using Ian G. Barbour's four perspectives framework—conflict, independence, dialogue, and integration—this study adopts a literature review approach to Nyadran analyse how the Nyadran tradition can enrich sustainability accounting. The findings reveal that Nyadran embodies core values such as ecological harmony, social responsibility, and respect for nature, which resonate deeply with the principles of sustainability. The dialogue and integration perspectives play a pivotal role in bridging the apparent gap between the spiritual essence of Nyadran and the quantitative, data-driven nature of sustainability accounting. Narratives embedded within the Nyadran tradition offer profound insights into sustainability practices, adding depth and meaning to sustainability reporting. In turn, sustainability accounting frameworks can empirically highlight the positive impacts of Nyadran cultural practices on environmental and social well-being. The implications of this research extend beyond traditional paradigms, advocating for the inclusion of moral and spiritual dimensions in sustainability accounting. By integrating Nyadran values, the framework adopts a more holistic approach, emphasising not only environmental and economic aspects but also ethical and spiritual considerations. The study’s novelty lies in its innovative combination of cultural narratives with sustainability accounting, paving the way for a more inclusive and meaningful understanding of sustainability in diverse cultural contexts.
Co-Authors ., Nufaisa Ade Irma Suryani Lating Ainurrohman, Ahmad Miftah Ajeng Tita Nawangsari Alvien Gunawan Anggara, Uga Bayu Arini Arfiani Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Atik Tri Andari Buchori, Imam Dion Yanuarmawan Dwi Yandari, Aprilya Erliana Fanani, Sifa Fauziah Gunawan, Alvien Hans Wakhida Rakhmatullah Husnul Hatimah Husnul Hatimah, Husnul Imam Buchori Imroatul Azizah Indriastuty, Nina Junjunan, Mochammad Ilyas Karimah, Adelin Khubbatil Khofifah, Imroatul Lestari, Ayu Dwi M. Luthfillah Habibi M. Maulana Asegaf Maufiroh, Rizqiyatul Maya Novitasari 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 Permata, Citra Puspa Prayoga, Cepi Juniar Putri, Valentina Amalia Rabbani, Sulthon Falih Rasyid Rahayu Lestari Ria Fransisca Ifa Evendy, Ria Fransisca Ifa Rizky Dian Arifin Rizky Rizaldi Al-Mubarak 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 Winda Ningsih Yohan Bakhtiar Yudhanti, Ashari Lintang Yuliana Yuliana