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All Journal Wahana 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 Aktsar: Jurnal Akuntansi Syariah
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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Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis Jannah, Binti Shofiatul; Hatimah, Husnul
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.
Artificial Intelligence in Sustainability Reporting: Mapping a Nascent Field through Bibliometric Analysis Jannah, Binti Shofiatul; Junjunan, Mochammad Ilyas; Buchori, Imam; Ainurrohman, Ahmad Miftah; Rosyda, Nabila Amaro Laila
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.134825

Abstract

Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables.Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis.Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size.Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy.Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results.Keywords: Corporate political connections, family ownership, audit qualityArticle Type: Bibliometric Review
Pengaruh Keahlian Akuntansi, Self-Regulated Learning, Literasi Digital dan Efikasi Diri Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Digital pada Mahasiswa Prodi Akuntansi UIN Sunan Ampel Surabaya Rizky Rizaldi Al-Mubarak; Binti Shofiatul Jannah
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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

Abstract

This study aims to examine the influence of accounting expertise, self-regulated learning, digital literacy and self-efficacy on the work readiness of prospective accountants in the era of digital disruption in accounting students of FEBI UIN Sunan Ampel Surabaya. This study uses a quantitative approach. The population of this study were active accounting students of FEBI UIN Sunan Ampel Surabaya. The sample used in this study was 116 respondents using convenience sampling techniques. The data used in this study are primary data obtained through questionnaires. The data analysis technique uses multiple linear regression analysis. Based on the results of this study, it is proven that accounting expertise has a positive and significant effect on the work readiness of prospective accountants, self-regulated learning has a positive and significant effect on the work readiness of prospective accountants, digital literacy has a positive and significant effect on the work readiness of prospective accountants, self-efficacy has a positive and significant effect on the work readiness of prospective accountants.
Mental Accounting for Harmony: Edukasi Keuangan Terintegrasi bagi Rumah Tangga Pelaku UMKM Yuliana; Novitasari, Maya; Permata, Citra Puspa; Jannah, Binti Shofiatul; Erliana; Evendy, Ria Fransisca Ifa; Cepi Juniar Prayoga; Winda Ningsih
Buletin Pemberdayaan dan Pengembangan Masyarakat Vol. 4 No. 2 (2025)
Publisher : Universitas PGRI Madiun

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan manajemen keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Balai Paroki Redemptor Mundi Surabaya. Permasalahan utama yang dihadapi mitra adalah rendahnya kemampuan dalam melakukan pencatatan keuangan sederhana, belum adanya pemisahan antara keuangan pribadi dan usaha, serta minimnya pemahaman tentang perencanaan keuangan jangka panjang. Kegiatan ini dilaksanakan melalui tiga tahapan, yaitu persiapan, pendampingan, dan evaluasi. Pada tahap persiapan, tim menyusun materi pelatihan dan melakukan koordinasi dengan pihak Balai Paroki. Tahap pendampingan dilakukan melalui sosialisasi dan pelatihan interaktif yang mencakup pencatatan keuangan, penganggaran, pengelolaan hutang, dan perencanaan keuangan. Selanjutnya, tahap evaluasi dilakukan untuk menilai peningkatan pemahaman dan penerapan manajemen keuangan oleh pelaku usaha. Hasil kegiatan menunjukkan adanya peningkatan kemampuan pelaku UMKM dalam membuat catatan keuangan harian dan menyusun anggaran usaha secara mandiri. Kegiatan ini berkontribusi pada peningkatan kesadaran finansial dan profesionalitas pelaku usaha dalam mengelola bisnisnya.
Menggali Makna Akuntansi Perspektif Fresh Graduate Program Studi Akuntansi Azizah, Imroatul; Jannah, Binti Shofiatul; Putri, Tsalis Cahyani; Arfiani, Arini; Alfarizi, Mohammad Salman
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.
ANALISIS PENERAPAN SISTEM WEB PELITA TERHADAP PROSES AUDIT LAPORAN KEUANGAN KANTOR AKUNTAN PUBLIK Z Dinda Rokhmatun Nazila; Binti Shofiatul Jannah
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.9002

Abstract

This study analyzes the use of the Pelita Web System in the financial statement audit process at Public Accounting Firm (KAP) Z. The research is motivated by the risk of falsification of Independent Auditor Reports (LAI) by illegal firms, which undermines the authenticity of audit documents and public trust. To address this issue, Pelita Web was introduced as a digital platform to enhance transparency, accountability, and integrity in the public accounting profession. Using a qualitative case study approach, data were collected through interviews and direct observations with auditors. The findings reveal that Pelita Web System improves the efficiency of validation, prevents falsification, and supports audit activities through a structured and user-friendly workflow. Overall, Pelita Web demonstrates its role as a strategic tool in strengthening audit credibility and maintaining the reliability of financial reports.
Co-Authors ., Nufaisa Ade Irma Suryani Lating Ainurrohman, Ahmad Miftah Ajeng Tita Nawangsari Alfarizi, Mohammad Salman Alvien Gunawan Anggara, Uga Bayu Arfiani, Arini Arini Arfiani Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Atik Tri Andari Azizah, Imroatul Buchori, Imam Dinda Rokhmatun Nazila 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 Karimah, Adelin Khubbatil Khofifah, Imroatul Lestari, Ayu Dwi M. Luthfillah Habibi M. Maulana Asegaf Maufiroh, Rizqiyatul Maya Novitasari Mochammad Ilyas Junjunan 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, Tsalis Cahyani 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